REGISTERED CHAIUTY NUMBER: 1160571 Report of the Trustets Un*udited FinADci¥I Statemellts for the Y¢ar Ended 31 December 2024 for Pillner & District Community Associatio cio Grant Harrod Lernian Davis LLP Chartered Accountants 1.st Hoor Healihaid House Marlknrough Hill Harrow Middlesex HAI IUD
Pinner & District Community Assoeiation cio Contellts of the Fill*nfi41 Statem¢nt5 for tbe year ended 31 Deeember 2024 Page Report of ihe Trustees I to 3 Independent Examiner's Rtport Statement of Fi08nei41 Aetivitie5 Bal4n¢e She¢t Notes to the Finan¢iAI Statements 7 to 12
PinD¢r & District Community Assoeilio cio Report of the Truste¢s for the year ellded 31 December 2024 The truste¢s present their report with the fin8ncial statements of the charity for the year ended 31 De¢ember 2024. The trustees have adopted the provisions of Accounting and Reporting by Charittes.. Statem¢nt of Recommended Pra¢ti¢e applicable to charili¢s preparing their accounts in accordmce with the Financial Reporting Standard applicabl¢ in the UK Republic of Ireland IFRS 102) (¢ffective l January 2019). OBJECTIVES AND ACTIVITIES Objectives aims The obje¢ts of thc CIO are to: l) proinote the benefit of the inhabitants of the area of benefit without distin¥ion of sex. sexual OTientation, age, disability, nationality. race or of polilitial, religious or other opinions, by associating together the said inhabiiants and thc statutory authorities, voluntary and other organisauons in a coinmon effort to advance education and to provide facilities in the inierests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants. 2) establish, or secwe the establishment of, a Community Centre and to maintain and manage the same (whether alonc or in co-operation with any sratutory authority or other person or body) in lijrtherance of the Objects. 3) promote such oth¢r charitable purposcs as rnay from time lo time be detemiined. SignificaDt activities The Association provides a ¢ornmunity facility for the benefit of the diverse peopl¢ of Pinner across a wide range of different activities. Public benefit The principal activity of the Association consists in the m8nagement. maintenance 8nd organisation of the Pinner Village Hail for th¢ ichievement of the charitable purN)ses set out above. This is achieved by hiring out the premises and facilities of the Hall to Members, Affiliated Member Groups, and non-memb¢r hirers. The TnLStee5 hay¢ had regard to guid?¢¥ issued by the Charity Commission on publi¢ benefit. Social inves¢mettts The Associatiotl is not involved in social invesiment. Grantmaking The Association does not issue grants. Volunteers There is no significant contribution made by volunteers. FINANCIAL REVIEW Financial positioll Th¢ tinancial position as shown bv the 2024 accounts shows an overall op¢rating surplus lor the year of £8.919. Our unrestricted funds increased from £136,477 10 £153,231 and total li]rLds from £351.846 to £360,765. Principal funding sources Membership fees for Members and Affiliated Mcmber groups,. chgeS for hiring the pr¢mi5es at Pinner Village Hall. donations from Affiliated Memb¢r groups. Page I
Pinner & District Community Associatio cio Report of the Trustees for the year ended 31 December 2024 FINANCIAL REVIEW Reserves policy Reserves are hcld to meet exceptional repair8 and mainl¢nance, and a possible extension of Ihe Pinner Village Hall premises. As at 31 December 2024 thc reserves werc as Follows- Unrcstrictcd Rcstrictcd 153,231 207,534 Going eolleern rn]stees are satisfied that the Association has sufficient reserves to continuc in operation for at least the next 12 months and tt is thercfore appropriate for the accounts to be prepared on a going concem basis. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The ¢harity is controlled by its governing documenL a d¢ed of trust and wnstitules a Charitablc InCorrated Organisation. Re¢rnitment #nd appointment of new trustees Eleclion by" Members, and co-option by Trusiees. REFERENCE AND ADMINISTRATIVE DETAILS Registered ChArity nun)ber 1160571 Principal address Village Hall Chapel Lane Pimer HA5 IAA Trustses A M Cash Chair M Ilemming Vice Chair S Foxcn (resigned 14.2.2a24) Mrs A Foxen (resigned 14.2.2024) R Hooper Honorari Trcasurer K Agganval Mrs C Cash K Wooldridge Independtnt ExaJniDer Jereffly Harrod FCCA Grant HaTrod Lerman Davis LLP Chartered Accountants 1st Floor Healihaid House Marlb)rough Hill Harrow Middlesex HAI IUD Page 2
Pinner & District Community Association cio Report of the Trustees for tbe year ¢nded 31 Deeember 2024 Approved by order of the ixbard of trustees on..... . ned on its behalf by.. A M Cash- TrLL8tcc Page 3
Independent ExJmiD¢r's Report to the Trustees of Pinller & District Community Association cio IDdtpendent examiner's report to the trustees of Pinner & Di$tri¢t Community Assoeiation CIO I report to the charity trustees on my examination of the accounts of Pinner & District Community Associatiim CIO (the Tnt) for the year ended 31 December 2024, Responsibilitits #nd basis of report As the charity trusters of the Trust you are responsible for the prcparation of tbc accounts in accordance with thc requirements ot the Charities Act 2011 ('the Act). I rcport in r&qpect of my cxamination of thc Trust's accounts carried out undcr S¢ction 145 of thc Act and in carrying out my examination I haye Followed all applicablc Dircclions given by thc Charity Commission under Scction 145{5Kb) of Ihe Act. Independent ¢x4miDer's statement I have completed niy examination. I confIrm that no material matters have come to my attention in connection with the examination giving mc cause to believe that in any material respert: accounting r¢cords were not kept in Tespect of the Trust a5 requir¢d by Section 130 of th¢ AGL or the accounts do not accord 'ith those records; or the accounts do not comply with the applicablc requirements concerning th¢ form and conlent of accounts set out in the Charitics (Accounts and Reports) R¢gulations 2008 other than any requirement that the a¢counts give a true and fair view which is not a ter considered as part of an indq)endent examination. I hav¢ no concems and have come across no other matters in ¢onnection with the cxaTnination to which attention should be drawTh in this report in order to enable a proper uFLdcrstanding of the accounts to be r¢ached. Jererny Ilarrod FCCA Grani Harrod Lerman Davi5 LLP Chartcred A¢countants 1st floor H¢althaid House NIarlborough Hill Harrow Middlesex HAI IUD Date.. Page 4
PiDDer & District Community Asso¢iation cio Statement of Financial Activities for the yegr ended 31 December 2024 2024 Total funds 2023 Total funds Unrestricted fimd Restri¢trd Notes INCOME AND ENDOWMENTS FROM Incomc from ¢haritablc activitics 126,656 126.656 116.098 Investment inconi¢ 5,071 5,071 4.156 Total 131,727 131,727 120.254 EXPENDITURE ON Charitablt getivities Charitable 114,973 7,835 122.808 135.067 NET llYCOMEI(EXPENDITURE) 16,754 (7,835) 8,919 (14,813) RECONCILIATIONL, OF FUNDS Total fidS brought forward 136,477 215,369 351.846 366,659 TOTAL FUNDS CARRIED FORWARD 153,231 207,534 360,765 351,846 The notes forni part of these fllw]cial statements Page 5
Pinn¢r & Distriet Community Assoei•tion cio Balanee Sheet 31 December 2024 2024 Total funds 2023 Total funds Unrestricted fund Restrictcd fund Notes FIXED ASSETS Tangiblc assets 207.534 207,534 215,369 CURRENT ASSETS Dcbtors Cash al bank 13.649 149,908 13.649 149.908 12,328 134,2¥3 163,557 163,557 146,611 CREDrroRS Arnounts falling due within one year (10,326) (10,326) (10,134) NKT CURRENT ASSETS 153,231 153,231 136.477 TOTAL ASSETS LESS CURRENT LIABILITIES 153,231 207,534 360.765 351,846 NET ASSETS 153.231 207,534 360,765 351,846 FUNDS io Unr¢strict¢d funds Restri¢ted fimds 153,231 207,534 136,477 215.369 TOTAL FUIYDS 360,765 351,846 The financial statemen w¢r¢ approved by the Board of Trustees and authoriscd for issue 17..Af.n..I....Is.... and were Sied on its behalf by.. on AMCash-Tr Stee The notes forni part olthes¢ financial statcments Page 6
Pinner & Distriet Community Assoei¢ion CIO Notes to the Finneil Sttemtnts for tht yeAr ended 31 December 2024 AccouwfiNG POLICIES Basis of prepariDg the financial statements Thc finanLial statements of the charity, whi¢h is a public brnefrt entity under FRS 102, haye been preEYared in accordance 1th thc Charitics SORP (FRS 102} 'Accounting and Rcporting by Charities.. Statcrnent of Rr¢ommendcd Practice applicable lo charilics PFcparing their a¢counts in a¢Lordance ivith th¢ Fini)ncial Repnrting Standard applicable in the UK and Republic of Ircland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Rcporting Standard PpliCEthIe in thc LEK and Republic of Ircland, and th¢ Charities Act 2011. The financial statcments have been prepar¢d under the historical Losl convcntion. IDcome All income is recognised in the Sialeinent of Financial Activities once the ¢harity has entiilemcnt lo th¢ fund& it is PTobable that the ino)me will be received and the amount can be measured reliably. Expenditure Liabilities are recogniscd as expenditure as soon as there 18 a legal or constructive obligation commilting the charity to that expenditure: it is probablc that a Iransf¢r of economic b¢nefi15 Ivill be required in settlement and th¢ amount of the obligation can be measured reliably. EXpenditLC is accounted for on an a¢¢nlS basis and has been classified under headings that kwegate all cost relat¢d to the category. ThTrcre costs ¢annoi be diredly attributed to partieular headings they have been allocated to a¢tivities on a basis consistent with the use of resources. Tangible red assets Depreciation is provided at the folloitying annual rdtes in order to wiite off each asset over lis estimated u8eful liÈc. Long leasehold F'ixtures and tittings in accordance with the propcrty Slrdight line over 5 years Taxation The charity is exempt from tax its charitablc a¢livilies. Fund accountillg Unreslricted tunds can be used in a¢cordan¢¢ the charitable objectives at the discr¢tion of the trystees. Restricted fvnds can only be used for partÈcular restricted purposes within the objects of the charity. Restrictions arise when specilied by the donor or wh¢n funds are raised for particular r¢stri¢ted purposes. Further ¢xplanation of the nature and purpose of each fund is included in the notes to the financial statements. INCOME FROM CHAIUTABLE ACTIVITIES 2024 2023 Income from charitable activities 126.656 116,098 Page 7 Continued...
Pinner & District Commullity Assotiation cio Notes to Éhe Financial Statements- continued for the year ended 31 December 2024 INVESTMENT NCOME 2024 2023 Deposit account interest 5,071 4,156 TRUSTEES, REMUNERATION AKD BENEFITS There Nvcrc JLO trustees, rcmuneration or other bellefits for the year ended 31 Dcccmber 2024 nor fuT the year ended 31 Dcccrnber 2023. Trustses, expenses There 'ere no trustees, expenses pgid for the year ended 31 December 2024 nor for the year ended 31 Deccmbcr 2023. STAFF COSTS 2023 2022 Salaries and wages Social security costs P¢nsion costs 24,804 25,500 846 1,093 25,694 26,593 Th¢ average monthi). number of employces during the year was as follows.. 2024 2023 Athninistration Stewarding No wnployees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcrIvrr]ES Unrestrirtcd fund Restri¢ted fimd Total nds INCOME AIYD ENDOWMENTS FROM Income from thitable a¢rivities 116,098 116,098 Investment income 4,156 4.156 To¢21 120,254 120,254 EXPENDITURE ON Charitable activities Charitable 127,232 7,835 135.067 NET INCOMEI(EXPENDITURE) (6.978) (7,835) (14,813) Page 8 conlinued...
PinDer & District Community Association cio No¢es to th¢ Financial Statements- eontinued for tbe year ended 31 De¢¢mb¢r 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestriutcd Restricted ti]nd fund Total funds RECONCILIATION OF FUNDS Total funds broughi forward 143,455 223.204 366,659 TOTAL FUNDS CARRIED FORWARD 136,477 215,369 351,846 TAIYGIBLE FLXED ASSETS Fixtures Long leL%ehold fittings Totals COST At l January 2024 and 31 December 2024 422,219 93.324 515.543 DEPRECIATION At l January 2024 Charge for )'ear 206,850 7,835 93,324 300.174 7,835 At 31 December 2024 214,685 93,324 308,009 NET BOOK VALUE At 31 DeMber 2024 207,534 207,534 At 31 Dcccmber 2023 215.369 215,369 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debiors 13,649 12,328 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors 10,326 10.134 Pagc 9 continued...
PiDner & Distrid Community Assoei*tion cio Notes to the Finanei#l St#tements- colltinued for the year ended 31 December 2024 io. MOVEMENT IN FUNDS Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fi]nd 136.477 16,754 153.231 RestTlCted funds Building Fund 215,369 (7,8J5) 207.534 TOTAL FUNDS 351,846 8,919 360,765 Net movement in fimds, included in the aEove are as follows: InCo]llg resources Rcsources Moveinent in funds Unrestrieled funds Genernl fund 131,727 {114,973) 16,754 Restrieted funds Building Fund (7,835) (7,835) TOTAL FUNDS 131.727 (122.808) 8,919 Comparatives for movement in funds Net movement in funds At 31.12.23 At 1.1.23 Unrestrieted funds General fi]nd 143,455 (6,978) 136,477 Restri¢t¢d funds Building Fund 223,204 (7.835) 215,369 TOTAL FUNDS 366,659 (14,813) 351,846 Pa8e 10 continued...
Pinner & District Community AociAtiOn cio Notes to the Financial Statements- eontinued for the year ended 31 December 2024 io. MOVEMENT FUNDS- cDntinu¢d Comparative net ul0veent in fwids, inLluded in the above are as follows.. Incoming resources Resources expended Movement in funds Unr¢strieted funds General fund 120,254 (127,232) (6,978) Restricted fund$ Building Fund (7,835) (7,835) TOTAL FUNDS 120,254 (135,067) (l4.813) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Al 31.12.24 At 1.1.23 Unrtslricted hnds General fund 143,455 9.776 153.231 Restricted fuods Building Fund 223.204 (15,670) 207,534 TOTAL FUNDS 366.659 (5,894) 360,765 A current year 12 nioDths and prior year 12 months ¢ombined net movement in fimds, included in the abov¢ are as follows. Incoming resource8 Resour¢es expended Movement in fidS Unrestrict¢d funds Gcncral fund 251,981 (242.205) 9,776 R¢s¢rieted funds Building Fund (15,670) (15.670) TOTAL FUNDS 251,981 (257,875) (5,894) Page 11 continued...
Pinher & District Community Assoeiatioll cio Notes to the Finaneial Statements- continued for the year end¢d 31 December 2024 ii. RELATED PARTY DISCLOSURES There were no related party transaction5 for the year ended 31 December 2024. 12. INDEPEf4DENT EXAMINER'S REMUNERATION The independent examiner's remuneration of £1,440 (2023: £1,440) tvas paTd during the year. Page 12