Charity Registration No. 1162716
Company registration No. 08489974
TIPTON COMMUNITY AssoaATION UMITED
ANNUAL REPORT AND UNAUDITED FINANaAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

TIPTON COMMUNITY ASSOCIATION UMITED
LEGAL AND ADMINisfRATIVE INFORMATION
Trustees
Mr P Allen
Mr P Richards Ireslgned 20 February 2024}
Secretsry
Mr P Allen
Charfty Numb•r
1162716
Company Number
08489974
Reihtered oince
Brook Street Communlty Centre
Brook Street
ripton
West Midlands
DY4 9DD
Independent Examlner
Bytheway & Co Accountants
Heame House
23 Bilston Street
Sedgley
Dudlev
West Midlands
DY3 IJA

TIPTON COMMUNITY ASSOCIATION UMITED
CONTENT5
Page
Trustees report
Independent Examlners Report
ststement of Flnandal Actlvltles
Balance Sheet
Notes to the Flnanclal Statements
6-12

TIPTON COMMUNITY ASSOCIATION UMtTED
TRUSTEES REPORT Iir4CLUDING Dlrertors. report)
FOR THE YEAR ENDED 31 MARCH 2024
The trustee5 present their report and financial statements forthe year eTrrt￿l 31 Marth 2024.
The account5 have been yepared irt accordance with the acc¢yJnting pJlKies set out in Notel of the
accounts and comply with the Charity's comrnis5ionets, the Companies Art 2C(6 and the Staternènt of
Recornrnended Pract￿e,"A£C0Unt1ft8 and Re￿nIng by Charitie5",155ued In March 21x15.
ObJ•cifv•s and •rtl¥ttles
The maln objectives of the Chartty areto stture, malntsln andfurther de4eb)p the facillty current
known as Brook Street ComMun￿Y Centre in Tipton. and also to or8anise events and functions to
Improve the quallty of life for the inhabitant5 of fipton and the neighbourhcrfjd and to advance the
education of the public in the Idsure artiviti¢5 available within the arej.
To further benefft the resSdents of Thpton In the metropolltan borough ol Sandwell, West Midlands and
the neSghbourhood wlthout dlstraction of sex, sexual Orientat￿n, rate or of political. reli8ious or other
oplnions by as$ocSatin8 tO8ether the said ￿ldefits and the local 8￿hOrItIeS, voluntary and other
or8)nisatlons In a common eff¢)rt to advance educatlon and to provide ￿l￿￿e$ In the interest of
s¢xlal welfare for recreatlon and lelsure tSme occupatk)n wlth the objt£llve of imp￿n￿ the
conditions of life for the ￿sIdents.
The stated oblertlves wlll achieve the longer term stratey of the Charfty.
The Trv5tees hwe pald due Tegardto Buldance Issued by the Charfty Commlssth In decldln8 what
prtivitie5 the Charity should undertake.
In addtlon to developSn8 aCtiwti& and soclal wdfare serylces Ix*th * and frorn the Communlty
Centre. the Charity has undertaken many major events whlch Include the annual Santa's Slei8h tour
and other 8eneral attlvltles.
The Management Committee and othervolunteers donate thelrtlmefree of charge to the Chodty Jnd
the Trustees wSsh to place on record theIr1han￿ and appreclaiion for thelr efforts.
Achl•vern•nts and performance
The ma¢n event durin8 the yearwas Santa's Slelgh whlth wa5 albwed to eo ahead alontwith other
Christmas event5 takin8 place wlth soclal distancin8.
Flnandal Revlew
The Trustees are mlndful that the￿ has been a surplus in funds durin8theyear due to recelpts of
govemrnent grants exceedin8 expenditures which was lower due to the pandemlc. TheTrustÈes wlll
contlnue to revlew activlties In the current year In orderto have sufficlent fvndlng levds to conilnue
wlth thè pro8ress that has alfeady been achle¥èd.

TIPTON COMMUNrrY ASSOCIATION LIMITED
TRUSTEES REPORT IINCLUOING (Xrecttxs, repwt) Contlnwd
FOR THE YEAR ENDEO 31 MARCH 2024
It Is the pollcy of ihe Charhythat unrestrirted fund5 which have not been designated fora specrflc use
shauld be maintained at a level equivalent to between three and six months expeTrditu¥e. Althou8h the
level of reserves have fallen thls year. the Trustees are fulty cL￿rnitted to maintainin8 adequate levels
of reserves In ihe forthcomlng pÈrK>d.
Each year, the Trustees cary out a rtsk assessment, UFon the actfvrtles undertaken In order to safeguard
the assets of the Charity. The trustees intend to wew the assessment each year in orderto maintain
the effectiveness of any measures implemented as a result of the assessment.
The trustee5 Intend to contlnue to athance the princlpal aims of th• c￿rity and explore a￿ematIN*
avenues In ordef to achleve further pr￿￿5 In the f￿U￿.
Structure, Kovtmance and mina8ement
The Charity is a tompany limited by 8uarantee.
The Trustee5. who are also dlrectors for the purpose of company law. and who ser¥ed dudng the year
nd up to the date of signature of the financial *at*nents were-
Mr P Allen
None of the Trustees has ¥ny bentlltial Interest in the comparty. All of th*Trustees are members of the
mpany and 8uarartee to contrtbute £1 In th* e¥ent ol • wlndln8-UP.
The or8anlsatlonal structure w511 beof standard reglstr*Son of other ch•rltles.
The CharRy malfitalns Ilnks and works wkh any and all partles wlK> ha¥e an Interest In the furthernnce of Its
charltable objettlves.
The Trustees report Was approved by the Board of Trustees on 14 October 2025.
Mr P Allen
Trustee
i?

TIPTON COMMUNrrY AssoaATION UMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TIPTON commuN￿y ASSoc￿￿ON UMITED
Independent Examlners Report to the tntstees of Tipton Q>mmunity Association Ltd.
Thi5 report on the financial 5tstements of the Communlty Asswation for the year ended 31 March 2024
set out on the following pa8es is in respect of an examinatlon carrièd out in accordance with the
requirements of the Companles Act 2(lJ6.
Respertlve rwponslbllttle5 0fthe1n￿ and the examln•f
As membèrs you are respons5ble for the prep¥atlon of the finandal Swements; and con55der
that the audit requirement of $144121 of the Charit￿$ Art 2011 (the Act) does not appty and that
an Independent examSnatSon Ss neeiled. It Is my responslbilty to examine the accounts under
s145 of thÈ Atl state on the basis ol procedurès specified in the General Dtrections given by the
Charitles Commissioners under $14515llbl the ACL and state whether partltular mètters have come
to my attèntlon.
Basls ol Independent examlners. report
My examinatlon was carried out Sn accordance with the General Direc15ons under $14515llbl of the
Act. That examlnatlon Includes a revlew of a(£ountin8 methods kept by the Trustees and a
comparfson ol the accounts presented with these records.
It also Includes consideratlon of any unusual Items dlsclosures In the accounts, and
seekin8 explanations from you as tnjstees concemln8 any Such matters. The proctdures undèrtaken
do not provlde all the evidence that would be requlred In an aydlL and wnsequently no oplnlon is
en as to whether the accLwnts pr￿nt a Irue and falrvfj￿ and the report15 Ilmlted to those
matters set out in the 5taternerrt bel¢)w.
Indqpendent examlnen, statement
In connettlon wlth my examlnatlon, no matter has tome to my attentlon..
whith 8ives me reasonable cause to believe that in 3ny material respect, the
requlrements..
to keep aceountlng rectxds in accordante with s130 of the Act: and
to preparè attounts whlch accord w￿h the a¢¢ounfjng records and
to comply with the acc￿ntine requirements of the Act and re8ulations
have not been met. or
to whith, In my opinlon, attention should be drawn In order to enable a proper
Understandin8 01 the accounts to be reached.
121
Hèame House
23 Bllston Streèt
Sedglev
Dudley
DY3 IJA

npTON COMMUNITY A550CIATION UMITED
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrirted Restrlrted
Funds
Funds
2024
Totsl
Funds
Totsl
Funds
2023
Notes
Income from:
Donations and legacles
Charltable activities
Government grants
1,534
53,750
7,652
23,SCLI
25,034
53,750
7,652
15,000
63,574
4,501
Totsl Income
62,936
23.51X)
86.436
83,075
Resour¢e$ ¢xp¢nded
Charitable activities
42,428
42,434
84,862
81,359
Total Expendlture
42,428
42,434
84,862
81,359
Total funds brought forward
17.9511
26.279
18,328
16.612
Net Income/{expendfturel for
the year
20,508
118.934}
1.574
1,716
Total lunds carrled forward
12,557
7.345
19,902
18.328
The statement of financial actlvlties Includes all gains and losses reco8nlsed in the year.
All income and expenditure derive from continuin8 activities.
The statement of financial activities also complies with the requirements for an Income
and expenditure account under the Companies Act 2C#)6.

TIPTON COMMUNrfY ASSOCIATI¢X UMfTED
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2024
Company P&). 08489974
2023
Flxed Assets
Tafigible assets
2,720
Current AsMts
Investments
BSCC Tradln8 Ltd
Cash 4t bank and In hand
io
14.191
12.120
26,312
14.191
17.442
31.634
Credltors: amounts fallln8 due
wlthln on• year
li
19.1301
113,3C61
Net Current Assets
17,182
18,328
Totsl assets less curreni l￿bINde$
17.182
18.328
Net Ass•ts
19.9)2
18.328
Funds of tht charlty
Unrestrlcted Funds
Restrlcted Funds
12,557
{7,9511
26.279
19,902
18,328
The charlty Is entltled to the exernptlon from the audlt requlrement contained in s477 olthe Companles
Act 2C4)6, for the year enijed 31st March 2024.
The trustees acknowled8e thèlr responslbllStiès for ensurlngthat the tharltykeeps attountlng records
which comply with sertion 386 of the Act and for preparin8 the flnancial statements which give a true
and fair view of the state of allairs of the company as at the end of the fina￿al year and of Its
Incomln8 resources and application of resources. including Its income and expendlture, for the financlal
year in accordance with the requirements of sertions 394 and 39S wh￿h otherwise comply with the
requirernents of the Crynpnies Act 2CKJ6 relating tofinarKvJl statements, so far as applicable to th•
companv.
The members hwe not required the company to obtsln an aLwJs1 of its financial stotements for the
year in questSon in accDrdance wff(h settion 476.
Thtseflnandal statements have betn prepared in accorthnce with the prothsions applic)ble to
ornpanies sublect to the sm?11 companies re8lme.
Theflnanclal statements were apwo¥ed by the Trustees on
MrPAII
- Trustee

TIPTON COMMUNttY ASSOCIATION UMifED
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
l A¢¢ounllng poll¢les
Chaflty Infom￿110￿
ripton Communlty Association ￿rnited is a prNate company limited byguarantee incorporated
In England and Wales. The reglstered office ts Brook Street Community Centre, 8Took Street,
Tipton DY4 9DD, Unlted Kln8di)m.
1.1 A¢¢ountlni (otMntlt)n
Thè flnanclal statements have been prèpared in attordarice with the Charitys, goveming dotumeftt
the Companies Act 2LK16 and "Accountlng antl Reporting by Charitles.. Ststement of Recommended
Practice appllcable to charities preparing their accounts In accordan￿ wlth the Flnancial Reporting
standard appllcable In the UK and Republlc of Ireland IFRS 1021" las amended for accounting periods
commencin8 from l January 20161. The Charity is a public Benefit Entity s defined by FAS 102.
The tharity has taken advantage of the provisions In the Statement of Recommended Practice
ISORPI for charities applyin8 FRS 102 updatè Bulletin I not to prepare a Statement ol Cash Flow.
The financial statements are prepared in steTlin& whith is the functy'onal currency of thè Charlty.
Monetary amounts In these finanual ststements ar* roundèd to thè nèarest E.
The financial statemènts have been prepared underthe hlstorfcal cost conventlon. Th• prlnclpal
accountiri8 wlicies are set out below.
1.2 Goln8 conc•m
At the time of approvln8 the finan¢lal statements, theTrustees have a reasonable txpertatlon
that the Charity has adequate resources to continue in operatlonal existènte for the 10￿$ee￿b1e
future. Therefore the Trustees contlnue to adopt the 8olng concem basls ol acctyJntln8 In preparlng
the finan¢lal statements.
1.3 Charltsble lunds
Unrestrlcted funds are avallable for use at the dlscretion of the Trustets In furthèrance of their
charrtable objectivès unless the funds have been desiznated for other purposes. RestrSrted funds
are subject to speclflc condition5 by donors as to how they may be used.
The purposes and uses of the restrlcted funds are set out In the notes to the financial statemen
Endowment funds are sublett to spedfic condI￿On5 by donors thatthe capltal must be malntsined
by the Charity.
1.4 Incom1￿ re￿￿f¢eS
Income is reco8ni5ed when the Charfty Is legalty entided to ￿ after any perfomance condltlons have
been meL the amounts ean be measured reliabty. and it is probable that income will be received.
Cash donations arè recognised on receipt. Otherdonatlons are recognised once the Charlty has
been notthed of the donation. unless performance conditions require delerral of the amount.
Income tax recoverable in relation to donatlons re¢elved under Glft or deeds ol tovenant Is
reco8ntsed at the time of the donation.
Legacies are recognised on receipt or otherwise rfthÈ Charity has been notified of an impendin8
distribution, the amwnt is known, and re￿Ipt 15 expected. If the amount is not known. the legacv
Is treated as a contingent asset

TIPTON COMMUNITY ASSOCIATION UMtrED
NOTES TO THE FINANCIAL sfATEMEPllS Contlnued
FOR THE YEAR ENDEO 31 MARCH 2024
1.4 IncomSng resources- contlnutd
Turnover is measured at the falr ￿dIue of the conslderation recefved or recervable and represents
amounts receivable for goods and services provided in the normal course of business. net of
dlscount, VATand other sales related tsxes.
1.5 Tanglble flxed assets
Tangible fixed assets are Inttlalty measured at Cost and Subsequent￿ measured at cost or valuation,
net of depreclatlon and any impalmient10s5e5.
Depreaation is reco8nlsed $0 as to write off the cost or valuation of assets less thelr resldual
values over thelr useful Itves on the following basls:
Plant #nd machlnery
15% Strnight Une
The galn or loss arlsin8 on the disposal of an asset is determined as the difference between the
sale proceeds and the carrylng value of the asset. and is rec¢ydnised In net incomelexpenditure for
the year.
1.6 Impalmi•nt of Ilxed assets
At each reporting end date, the Charfty reviews the carying amounts of Its tsnglble a4ets to
determlne whether there is any Indlcatlon that those assets have suffered an Impalmient loss. If
any such indication exists, the recoverable amount of the asset Is estimated in Order to determine
the extent of the Impalrment105s lff any).
Intsnglble a55ets with indefinlte useful Ibves and Inta1￿1ble assets not yet avallable for use are
tested for Impalrment annually,and whenever there Is an Indlutlon that the asset may be Impalred.
1.7 Cash and cash •qUI￿1•nts
Cash and cash equlvalents Include cash In hat)d, deposlts held at call with banks, other Short term
Ilquld Investments wlth orlBlnal Matu￿tIeS of three months or le￿, and bank overdrafts. Bank
overdrafts are shown with b)rrowings In current liabilltles.
1.8 Flnandal Instruments
The Charity has elected to apply the provlslons of section 11 'Basic Financial Instruments. and section
12 '0ther Financial Instruments Issues" of FRS 102 to all its financial instruments.
Financial instruments are recc£nised in the Charifys. balance sheet when the Charfty becomes party
to the contrartual provlslons of the Instrument.
Financlal a55ets and liabilities are offset, wtth the net amounts presented In the financlal statements,
when there Is a legally enforceable rSght to set off the recognised amounts and there is an intention
to settle on a net basis or to realise the asset and sethe the liabilty simultaneouslv.
Impalrment of financlal ass•ts
Finaneial assets, other than those held at fair value thmugh Income and expendlture, are asse55ed
for Indicators of impairment at each reporting date. Nnancial assets are impaired where there is
objertive evidence that, as a result of one or more events that occurred after the inltlal recognltlon
of the financial asset, the estimated futu￿ cash flows have been affected.

TIPTON COMMUNrrY ASSOCIATION LIMITED
NOTE5 TO THE FINANCIAL STATEMEP4TS Contlnue
FOR THE YEAR ENDED 31 MARCH 2024
1.8 In¢0Ml￿ resoUr￿- conthued
If an asset is impaired the impairrnent tss is the thfferw between the canyin8 amtyJnt and the
present value of the estimated cash flows dscounted at the assets or*ihal tflÈttivè InterÈst rate.
The Impalrment Ic6s is ¥etO8ntsed in net lexpendltureifincome for the year.
If there Is a decrease in the impairmefft loss arising from an e¥tnt occurring afterthe impaiment w
reco8nised the impairment 15 reversed. The reveT5al Is Such that the current carrying amunt d(*s
not exceed what the carryln8 arnount would have been had the ImpalmieDi not prevlousty been
retognlsed. The Impalm)ènt reversal Is recoenised In net lexpendlturelllncome for the year.
Dw¢¢oinltlon gf ftnan(lal a55elS
Flnanclal assets are der￿OgnISed oThly when the contrartual riihts to the tash flows from the asset
explre, are settled, or when the Charlty transfers the financial assets and subsequently all the rlsks
and rewards of ownershlp io a￿ther entity. or if some significant r&ks and rewards of ownershlp are
retalned but control of the asset has trnnsferrèd to another party that Is able to Sell the asset in its
entlrety to an unr•lated ihlrd party.
Baskflnanclal Il•blllt1•5
8a5ic financial liabilities, includln8 credltOf5 and bank loans are In*lally reco8nlsed at transJrtk)n
prSce unless the arran8ement conSt￿Ule$ a flnanclal transaction, where the debi Insirument Is
measured at thè present value of the futu￿ payments dlscounted at a market rnte of Interest.
FSnantial Ilabilities classed as pay4ble wlthln one year are ￿ amorti5ed.
D¢bt Instruments are Subsequent￿ carrbed at any)rtlseLI cost, U5in8 tht èfftttfve Interest rate method.
Trnde credltw are obll8atlons to p¥yforg¢ods or se￿ceS that have been acqulred In the ordlnary
course of operatSons from suppllers. thounts payable are cl85sSfled as current Ilabilltles 41 payment Is
due wlthln one year or les5. If not. they are presented as non cuNent liabilitles. Trade creditors are
recognised Snitlally at transattion pdce and Subsequent￿ measured at amortlsed cost usin8 the
effectlve Interest method.
D•rcoinltloD ollkn•nthl Ilabllltles
Flnancial liabllltles are derwnlsed when the Ch#rltyS' tontractual ob1lgatl0￿ expire orare
d15charged.
1.9 Emp*e beneffts
The cost of any unused holldty entiilementls rKognised in the period In which the empployee'5
ser￿ceS are receivèd.
Terrnimtion beneffts are retr&nised Immedlately as an expense when the Chadty ts denx>n5trablv
ornmitted to termlnatethe ernployrnent of an emplLyee orto prn￿de termlnation beneflts.

TIPTON COMMUNITY ASSOCIATION UMITED
NOTES TO THE FINANCIAL STATEMENTS Contlnued
FOR THE YEAR ENDED 31 MARCH 2024
2024
Uniestrlrted Restflcted
Funds
Funds
2023
Total
Totsl
l Donatlon5 and leycles
Donations and gifts
1,534
23.500
25,034
15,Cl)O
1,534
23.5(￿1
25.034
15,000
3. Inwrne from tharftable artlvltles
Mlnlbus and photocopler
Carnlval, canal festival, sants's slelgh
53,750
53,750
53,750
53,750
63,574
63,574
4. Government 8rants
Grants
7,652
7.652
7,652
7.652
4,501
4,501
Totsl Income
62,936
23.5
86,436
83,075

TIPTON COMMUNITY ASSOCIATlOt4 UMtTED
NOTESTO THE FINANOAL STATEMEpifs Contlnued
FOR THEYEAR ENDED 31 MARCH 2024
2024
2023
Expenditure
Total
Total
5 Ch•rftsbl• adlvltles
Projects
Mini bus and photocopler
Hlre and actlvities
Events expenses
Publlclty expenses
1,982
12,908
3￿69
175
18.934
23,500
42,434
1,982
12,908
3,869
175
18,934
65,928
84,862
1,985
9,194
3,631
114
14.924
66,435
81,359
Share ol 8ovemarte ¢osts note 6
42.428
42.428
2024
2023
Funds
Totsl
Total
6 Support ¢wts
Staff costs
Depreciation
Rates
Insurance
Light and heat
Repalrs and malntenance
Pogtège and stationery
Telephone
Sundry expenses
AccountanLry
23.50)
24,786
48.286
53,882
954
613
1,845
2.619
2,740
676
895
771
992
1,317
5,355
3,938
992
1,317
5,355
3,938
1,495
1,501
1,495
1,501
1.680
23.500
42,428
65,928
66,435
Analysed between
Charitsble activities
23,5
42,428
65,928
66,435
7 Trustees
None of the trustees lor any persons connected with them) ￿￿1ved any remuneratlon durfng the year.
io

TIPTON COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS Continued
FOR THE YEAR ENDED 31 MARCH 2024
8. Employees
Number of Employees
The average monthly number of employees durin8 the year was-.
2024
Number
2023
Number
Employment ¢osts
2024
2023
Wages and salarles
Pension costs
48,064
221
48,285
53.180
702
53,882
9. Flxed Ass•ts
2024
2023
Tanglbl¢
Plant &
Motor
Machlnery v•hl¢l•s
Total
Total
Cost
As at l Aprll 2023
Additions
As at 31 March 2024
12,089
3.2iX)
15,289
6.211
18,300
3.200
21,5
18.300
6,211
18.300
Depreclatlo
As at l April 2023
Charge for year
As at 31 March 2024
12.089
480
12,569
6,211
18,30)
480
18.780
17,346
954
18.300
6,211
Net Bookvalue as at 31 March 2024
2,720
2.720
10. Current asset Investments
2024
2023
Unlisted Investments
li

TIPTON COMMUNITY AssoaATION UMITED
NOTES TO THE FSNANCIAL STATEMENTS Continued
FOR THE YEAR ENDED 31 MARCH 2024
11. Creditors: amounts falllng due in one year
2024
2023
Other creditors
Accruals ond deferred income
4,810
4,320
10,650
2,656
9.130
13.306
12. Analysls of net assets b•twn fvnds
Unrestrlcted RestActed
2024
2024
2024
2023
Fund balances as at 31 March 2024
are represented by:"
Tanglble assets
Current a55ets1liabllities
2,720
17,182
2,720
17.182
18,328
19,902
19,902
18,328
12