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2025-04-05-accounts

REGISTERED COMPANY NUMBER: CE006623 (England and Wales) REGISTERED CHARITY NUMBER: 1166969

Report of the Trustees and Unaudited Financial Statements for the Year Ended 5 April 2025

for

Abbotswood Community Association

Butler & Co Audit Limited Chartered Accountants and Registered Auditors The Old Stables Sutton Manor Farm Bishop's Sutton Alresford Hampshire SO24 0AA

Abbotswood Community Association

Contents of the Financial Statements for the Year Ended 5 April 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14 to 15

Abbotswood Community Association

Report of the Trustees for the Year Ended 5 April 2025

The Trustees present their report with the financial statements of the Charity for the year ended 5 April 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purpose of Abbotswood Community Association is to provide a centre that is available to hire for the local community to offer local services and run events or activities at reduced charge or free to local residents.

The Charity raises funds to achieve this through renting out the facilities of Abbotswood Community Centre and fundraising events held within the year.

The Charity is an organisation formed entirely of volunteers who live and/or work in the local area. The Charity works in and around Abbotswood.

Public benefit

The Trustees are aware of and have had regard to the guidance issued by the Charity Commission on public benefit and believe the activities provide charitable support to the general public to enable them to make use of local community facilities where they may otherwise be unable to attend local groups and clubs in a commercial environment. The focus on the local community helps foster community spirit and togetherness.

Volunteers

The Charity is made up of members who are all volunteers. The members, from time to time, do call on support from other volunteers to assist in fund raising activity. The Charity has paid part-time employees who support the members in the running of the Charity. This includes, as planned, a new events manager who is contracted to run regular events and organise larger events like the summer fete.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During these periods Abbotswood Community Association has continued the normal fundraising from hire of the centre to support free to attend and subsidised events.

The Community Centre remains dedicated to providing a diverse programme of regular events for residents, including coffee afternoons, year-round workshops, and a range of evening activities such as bingo and table tennis. In addition, we continue to offer the free Tots group and have recently established a new "Knit and Natter" group. Complementing our seasonal celebrations, we were pleased to host our two largest and most well-attended events to date; Summer Fun Day and Christmas Fun Day, both of which were offered free of charge.

Cost Savings

The solar panels and battery installed in January 2024 have been operational for over 12 months. There have been savings for the period 6 April 2024 to 5 April 2025 but it is difficult to quantify in total. There has been a significant excess generation which in March 2025 for example resulted in a net income of £35 from exported electricity. With this in mind, an additional battery has been installed as part of the second phase to enable more of this excess to be stored and used during darkness further reducing costs.

The second phase of the project to replace the gas boiler with a heat pump and back up heaters for extreme cold periods was completed in March 2025. There will be no gas charges for the Centre once the gas supply has been capped off. As with the installation of the solar panels there are no firm cost saving figures, but the running of the heat pump will be lower than the gas boiler. It should be noted that the back-up heaters use heat pump technology and can also operate as air conditioning units. These will be powered by the solar/battery green energy generation.

Page 1

Abbotswood Community Association

Report of the Trustees for the Year Ended 5 April 2025

FINANCIAL REVIEW

Financial position

At the end of the year of this report Abbotswood Community Association carried forward a charitable fund of £32,575 (2024 - £38,714) which included £5,000 of restricted funds. A net deficit of £6,139 (2024 – surplus £204) from income less expenditure arose in the year.

The Charity raises funds through a variety of means. The principal sources of funds in the period were:

a. Fund raising events.

b. Renting facilities of the Abbotswood Community Centre.

c. Grant from Test Valley Borough Council for the heat pump, aircon and events.

d. Grant from Scottish & Southern Electricity Networks (SSEN) for the heat pump.

The Trustees have not identified any uncertainties regarding the future of the Charity.

Bank account

In August 2024, the Trustees moved all Community Association funds from TSB to NatWest. Three accounts were set up:

i) £15,000 was paid into a high interest 45-day notice savings account. ii) £5,000 was paid into and instant access savings account at a lower rate. iii) The balance went into a current account.

Reserves policy

The Trustees retain all available funds in a bank account. The Trustees have agreed that the aim should be to maintain a reserve of around £20,000 and this should be taken into account when spending decisions are being made. The reserve funds are now in low-risk fixed interest accounts. In February 2025, the Trustees agreed to move the £5,000 in the instant access account to the current account to ensure there were sufficient funds to cover invoices for the heat pump project ahead of receiving grant funding. Once all grant funds have been received it is expected that the £5,000 will be returned to the savings account.

Going concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. The Trustees have given consideration to the Charity's long-term future and considered what risks could result in a situation where a going concern basis was not appropriate. They believe that safeguards are sufficient to ensure that both in the short and medium term the assets and reputation of the Charity are sufficiently safeguarded to ensure that the Charity is a viable going concern.

FUTURE PLANS

The Community Centre has income from regular hirers and one-off bookings. There are no plans to change the policy. Booking charges have been increased in line with inflation and this will be reviewed once the savings are better understood. There has been no resistance to this increase from regular hirers particularly as this includes use of the new air conditioning available in the main hall and rooms 1 and 2. The Centre will continue to provide:

The Community Centre continues to support regular community events such as coffee mornings/afternoons, various community workshops throughout the year, evening community events, a regular table tennis group and seasonal community events.

The Trustees strongly believe the Charity continues to be in excellent shape to keep supporting the local community for 2025/26 and beyond.

Page 2

Abbotswood Community Association

Report of the Trustees for the Year Ended 5 April 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Charity is a Charitable Incorporated Organisation (CIO) and was set up 6 May 2016 and operates in accordance with its constitution. The Charity must have a minimum of three Trustees. Appointment and retirement are as documented in the constitution. Any Trustee must be eligible to hold the position in accordance with the Charities Act 2011. The Charity will provide sufficient training assistance to enable a Trustee to be well-informed, conversant with current legislation, and up to date with events affecting the Charity and its objectives.

Risk management

The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate these risks. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed. In the opinion of the Trustees the key risks are:

In the opinion of the Trustees the policies and procedures are adequate to mitigate financial and reputation loss due to error or fraud whilst maintaining a viable future financially. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE006623 (England and Wales)

Registered Charity number

1166969

Registered office

14 Abbotswood Common Road Abbotswood Romsey Hampshire SO51 0BX

Trustees

A Russell - Chair R Kohli I Wilcox - Treasurer C Newton-Parsons (appointed 07/08/2025)

Independent Examiner

Mrs J M Butler FCA, Independent Examiner Butler & Co Audit Limited Chartered Accountants and Registered Auditors The Old Stables Sutton Manor Farm Bishop's Sutton Alresford Hampshire SO24 0AA

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ A Russell - Trustee

Page 3

Independent Examiner's Report to the Trustees of Abbotswood Community Association

I report to the Charity's Trustees on my examination of the accounts of Abbotswood Community Association ('the CIO') for the year ended 5 April 2025.

Responsibilities and basis of report

As the Charity Trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mrs J M Butler FCA, Independent Examiner

Butler & Co Audit Limited Chartered Accountants and Registered Auditors The Old Stables Sutton Manor Farm Bishop's Sutton Alresford Hampshire SO24 0AA

Date: .............................................

Page 4

Abbotswood Community Association

Statement of Financial Activities for the Year Ended 5 April 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
41,985
Charitable activities
5
Room hire
70,729
Community events
8,531
Other trading activities
3
1,070
Investment income
4
391
Other income
1,293
Total
123,999
EXPENDITURE ON
Raising funds
6
85,374
Other
44,764
Total
130,138
NET (DEFICIT)/SURPLUS
(6,139)
RECONCILIATION OF FUNDS
Total funds brought forward
33,714
TOTAL FUNDS CARRIED FORWARD
27,575
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
5,000
5,000
2025
Total
funds
£
41,985
70,729
8,531
1,070
391
1,293
123,999
85,374
44,764
130,138
(6,139)
38,714
32,575
2024
Total
funds
£
28,187
64,588
3,583
1,010
-
1,043
98,411
72,005
26,202
98,207
204
38,510
38,714

The notes form part of these financial statements

Page 5

Abbotswood Community Association

Balance Sheet 5 April 2025

Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
11
14,039
-
CURRENT ASSETS
Debtors
12
3,998
-
Cash at bank and in hand
28,297
5,000
32,295
5,000
CREDITORS
Amounts falling due within one year
13
(18,759)
-
NET CURRENT ASSETS
13,536
5,000
TOTAL ASSETS LESS CURRENT
LIABILITIES
27,575
5,000
NET ASSETS
27,575
5,000
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
Total
funds
£
14,039
3,998
33,297
37,295
(18,759)
18,536
32,575
32,575
27,575
5,000
32,575
2024
Total
funds
£
17,028
4,307
26,331
30,638
(8,952)
21,686
38,714
38,714
33,714
5,000
38,714

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. A Russell - Trustee

............................................. I Wilcox - Trustee

The notes form part of these financial statements

Page 6

continued...

Abbotswood Community Association

Notes to the Financial Statements for the Year Ended 5 April 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern basis

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. The Trustees have given consideration to the Charity's long-term future and considered what risks (see the Trustees' Report) could result in a situation where a going concern basis was not appropriate. They believe that safeguards are sufficient to ensure that both in the short and medium term the assets and reputation of the Charity are sufficiently safeguarded to ensure that the Charity is a viable going concern.

Critical accounting judgements and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Key accounting estimate - The Charity makes estimates and assumptions concerning the future. The resulting accounting estimation will be unlikely to equal the related actual result. The Charity has not identified any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Income

All incoming resources are included in the Statement of Financial Activities under FRS102 when that receipt is probable, and the amount can be quantified with reasonable accuracy. Should any legacies be received, entitlement will be the earlier of the Charity being notified of an impending distribution or the legacy being received.

Gifts in kind, including donated professional services are recognised as income when the Charity has control over them, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of by the Charity if the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteered time is not recognised. On receipt, donated professional services are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain that service on the open market.

Gifts in kind donated for distribution would be included at fair value upon receipt under FRS102 subject to the cost of recognition outweighing the benefit provided to Abbotswood Community Association. Any donated facilities would be included at the value to the Charity where this could be quantified, and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

Expenditure

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs allocated to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.

Overheads have been allocated on the basis of the activity income of the Charity.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the Charity and include project management carried out by the Trustees. Governance costs are those incurred in connection with the administration of the Charity and compliance with constitutional and statutory requirements.

The Charity pays a peppercorn rent to Test Valley Borough Council annually.

continued...

Page 7

Abbotswood Community Association

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

1. ACCOUNTING POLICIES - continued

Governance costs

Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulations and good practice. These costs include costs related to the audit, legal fees and apportionment of overheads.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% reducing balance basis Computer equipment - 20% reducing balance basis

Taxation

The Charity is potentially exempt from taxation in respect of income and capital gains received, to the extent that such income or gains are applied exclusively to charitable purposes. It is not registered for VAT, and as such any VAT is included in the cost of those items to which it relates.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund would be set out in the notes to the financial statements. Any investment income, gains or losses are allocated to the appropriate fund.

Designated funds are funds set aside by the Trustees out of general reserves for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements. The Trustees will review the funds on an ongoing basis. At the conclusion of the purpose for the fund, any excess remaining funds will be transferred back into general funds. If a shortfall arises the Trustees will consider whether any additional general funds should be transferred to designated funds. Any investment income, gains or losses are allocated to the appropriate fund.

Pension costs and other post-retirement benefits

The Charity operates a defined contribution pension scheme. Contributions payable to the Charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Grants received

Grants relating to revenue shall be recognised as income on the basis of when it is received.

2. DONATIONS AND LEGACIES

Grants
Donated services and facilities
2025
£
41,971
14
41,985
2024
£
28,119
68
28,187

continued...

Page 8

Abbotswood Community Association

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

Test Valley Borough Council (TVBC)
Hampshire County Council (HCC)
Scottish & Southern Electricity Networks (SSEN)
Boiler Upgrade Scheme (BUS)
3.
OTHER TRADING ACTIVITIES
Equipment hire
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Room hire
Room hire
Community events income
Community events
6.
RAISING FUNDS
Raising donations and legacies
Staff costs
Light and heat
Equipment and consumables
Centre running costs
Centre repairs and servicing
Cleaning
Gardening
Event costs
Carried forward
2025
£
22,471
-
12,000
7,500
41,971
2025
£
1,070
2025
£
391
2025
£
70,729
8,531
79,260
2025
£
23,196
12,054
162
363
10,408
13,848
1,062
16,078
77,171
2024
£
2,406
25,713
-
-
28,119
2024
£
1,010
2024
£
-
2024
£
64,588
3,583
68,171
2024
£
17,985
8,072
372
264
11,195
15,980
1,122
8,417
63,407

continued...

Page 9

Abbotswood Community Association

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

6. RAISING FUNDS - continued

Other trading activities

7.

2025 2024
£ £
Brought forward 77,171 63,407
Insurance 904 1,275
Subscriptio.ns 1,040 743
Print, post and stationery 560 489
Telephone 1,302 1,161
IT costs 887 473
HMRC Late filing penalties - 200
Depreciation 3,510 4,257
Aggregate amounts 85,374 72,005
SUPPORT COSTS
Information Governance
technology costs Totals
£ £ £
Other resources expended 40,059 4,705 44,764
Support costs, included in the above, are as follows:
Information technology
2025 2024
Other
resources Total
expended activities
£ £
Supply and Installation of equipment 40,059 23,988
Governance costs
2025 2024
Other
resources Total
expended activities
£ £
Accountancy and legal fees 1,860 1,800
Professional fees 2,845 414
4,705 2,214

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no Trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.

Trustees' expenses

There were no expenses reimbursed to a Trustee for the year ended 5 April 2025 nor for the year ended 5 April 2024.

continued...

Page 10

Abbotswood Community Association

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

9. STAFF COSTS

During the year, the Charity had an average of one part-time employee (2024 - 1).

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
28,187
-
Charitable activities
Room hire
64,588
-
Community events
3,583
-
Other trading activities
1,010
-
Other income
1,043
-
Total
98,411
-
EXPENDITURE ON
Raising funds
72,005
-
Other
26,202
-
Total
98,207
-
NET INCOME
204
-
RECONCILIATION OF FUNDS
Total funds brought forward
33,510
5,000
TOTAL FUNDS CARRIED FORWARD
33,714
5,000
Total
funds
£
28,187
64,588
3,583
1,010
1,043
98,411
72,005
26,202
98,207
204
38,510
38,714

continued...

Page 11

Abbotswood Community Association

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

11. TANGIBLE FIXED ASSETS

Fixtures
and
Computer
fittings
equipment
£
£
COST
At 6 April 2024
28,158
4,533
Additions
522
-
At 5 April 2025
28,680
4,533
DEPRECIATION
At 6 April 2024
12,616
3,047
Charge for year
3,213
298
At 5 April 2025
15,829
3,345
NET BOOK VALUE
At 5 April 2025
12,851
1,188
At 5 April 2024
15,542
1,486
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade debtors
3,998
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade creditors
13,642
Social security and other taxes
137
Other creditors
3,120
Accrued expenses
1,860
18,759
14.
MOVEMENT IN FUNDS
Net
movement
At 6/4/24
in funds
£
£
Unrestricted funds
General fund
33,714
(6,139)
Restricted funds
Restricted fund
5,000
-
TOTAL FUNDS
38,714
(6,139)
Totals
£
32,691
522
Totals
£
32,691
522
33,213
15,663
3,511
19,174
14,039
17,028
2024
£
4,307
2024
£
2,939
-
2,413
3,600
8,952
At
5/4/25
£
27,575
5,000
32,575

continued...

Page 12

Abbotswood Community Association

Notes to the Financial Statements - continued for the Year Ended 5 April 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
123,999
TOTAL FUNDS
123,999
Comparatives for movement in funds
At 6/4/23
£
Unrestricted funds
General fund
33,510
Restricted funds
Restricted fund
5,000
TOTAL FUNDS
38,510
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
98,411
TOTAL FUNDS
98,411
Resources
Movement
expended
in funds
£
£
(130,138)
(6,139)
(130,138)
(6,139)
Net
movement
At
in funds
5/4/24
£
£
204
33,714
-
5,000
204
38,714
Resources
Movement
expended
in funds
£
£
(98,207)
204
(98,207)
204

15. OTHER FINANCIAL COMMITMENTS

The Charity pays a peppercorn rent to Test Valley Borough Council annually. The lease term is for 25 years which began on 3 April 2018 and ends on 2 April 2043.

There is a break clause within the lease for the centre which states:-

Either the landlord or the tenant may terminate the lease at the end of the fifth, tenth, fifteenth or twentieth years of the term by serving a break notice on the other party.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2025 nor for the year ended 5 April 2024.

continued...

Page 13

Abbotswood Community Association

Detailed Statement of Financial Activities for the Year Ended 5 April 2025

INCOME AND ENDOWMENTS
Donations and legacies
Grants
Donated services and facilities
Other trading activities
Equipment hire
Investment income
Deposit account interest
Charitable activities
Room hire
Community events income
Other income
Employment allowance
Total incoming resources
EXPENDITURE
Raising donations and legacies
Wages
Social security
Pensions
Light and heat
Equipment and consumables
Centre running costs
Centre repairs and servicing
Cleaning
Gardening
Event costs
Other trading activities
Insurance
Subscriptions
Print, post and stationery
Telephone
IT costs
HMRC late filing penalties
Fixtures and fittings
Carried forward
2025
£
41,971
14
41,985
1,070
391
70,729
8,531
79,260
1,293
123,999
21,537
1,293
366
12,054
162
363
10,408
13,848
1,062
16,078
77,171
904
1,040
560
1,302
887
-
3,213
7,906
2024
£
28,119
68
28,187
1,010
-
64,588
3,583
68,171
1,043
98,411
17,044
629
312
8,072
372
264
11,195
15,980
1,122
8,417
63,407
1,275
743
489
1,161
473
200
3,886
8,227

This page does not form part of the statutory financial statements

Page 14

Abbotswood Community Association

Detailed Statement of Financial Activities
for the Year Ended 5 April 2025
Other trading activities
Brought forward
Computer equipment
Support costs
Information technology
Supply and Installation of equipment
Governance costs
Accountancy and legal fees
Professional fees
Total resources expended
Net (deficit)/ surplus
2025
£
7,906
297
8,203
40,059
1,860
2,845
4,705
130,138
(6,139)
2024
£
8,227
371
8,598
23,988
1,800
414
2,214
98,207
204

This page does not form part of the statutory financial statements

Page 15