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2025-10-31-accounts

Meadow Vale Community Association

Financial Statements

Year ended 31[st] October 2025

MEADOW VALE COMMUNITY ASSOCIATION CIO

REPORT & FINANCIAL STATEMENTS

31 OCTOBER 2025

Charity Number: 1169752

Meadow Vale Community Association

Financial Statements

Year ended 31[st] October 2025

Contents Page
Reference and Administrative Information 1
Trustees’ Annual Report 2-5
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Accounting policies and notes to the accounts 9-11
Movement in funds 12

Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

Legal and operating name

Meadow Vale Community Association CIO

Charity registration number

1169752 (England & Wales)

Principal Office and Contact Details

Meadow Vale Community Centre Meadow Vale, Speedwell Bristol BS5 7RF

Email: meadowvalecommunityassoc@gmail.com

Web: https://www.mvcaspeedwell.com/

Trustees Date Appointed Date Resigned Linda Ind 1[st] January 2016 Fiona Russell 7[th] December 2016 Paulette Blake 1[st] November 2019 Ashley George 4[th] September 2023 26[th] February 2025 Jim Currie, Chairman 5[th] November 2018 Venisha Duncan 23[rd] July 2023 15[th] March 2025 Becci Leung 15[th] April 2024 7[th] February 2025 Stephanie Mitchell 12[th] May 2025

Independent Examiner

Karen Rose 10 Footes Lane Frampton Cotterell South Gloucestershire BS36 2JQ

Bankers: HSBC, 79 Regent Street, Kingswood, Bristol BS15 8LH

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

1. Introduction

The trustees of Meadow Vale Community Association are pleased to present their annual report for the year ended 31[st] October 2025. This report outlines the activities, achievements, financial performance and future plans of the charity in its mission to serve the local community.

2. Objectives and Activities

The aim of Meadow Vale Community Association is to enhance the well-being of the local community by providing a welcoming space for recreational and social activities. The charity's charitable objectives are:

“To further or benefit of the inhabitants of the area of benefit without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religious or other opinions, by associating together the said inhabitants and the statutory authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants. In furtherance of these objects but not otherwise, the trustees shall have power:

  1. To establish, or secure the establishment of a community centre and to maintain and manage the same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the objects;

  2. To promote such other charitable purposes as may from time to time be determined. The charity shall be non-party in politics and non-sectarian in religion. The area of benefit shall be the Meadow Vale estate and the area within a 3 mile radius of the community centre.”

To achieve these objectives the charity:

Key activities during the year included:

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

3. Achievements and Performance

The whole Community Centre has been designed to be fit for purpose, to accommodate disabled users and to be environmentally friendly.

During the 2024-25 financial year, Meadow Vale Community Association made significant progress in fulfilling its objectives. Key achievements include:

4. Financial Review

The charity's financial position remains stable. For the year ended 31[st] October 2025

The trustees gratefully acknowledge the support of funders, donors, and volunteers who have contributed to the operational and financial health of the charity.

5. Designated Funds

Recognising actual and potential future spending commitments the Trustees created three Designated Funds during the year which were funded with seed corn start-up amounts.

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

6. Reserves Policy

It is the Trustees’ policy to hold cash and near-cash reserves equal to between six and nine months expenditure. It is also the Trustees’ policy to generate annual surpluses to cater for future requirements and growth.

As at 31 October 2025 the charity held free reserves of £25,698 (previous year £10,981), representing eight months expenditure. Any free reserves over and above that required for the reserves policy will be set aside for future improvements to the facilities and fabric of the buildings.

7. Public Benefit

The Trustees confirm that they ensure that they meet the objects of the Charity for the public benefit, as defined by the Charities Act 2011 and have proper regard to the guidance published by the Charity Commission in respect of the subject of public benefit.

8. History, Structure, Governance and Management of the Charity

The charity was registered as an unincorporated charity Meadow Vale Community Association, no 291937, on 12 May 1985. A second charity Meadow Vale Community Association CIO, no 1169752, was registered as a Charitable Incorporated Organisation on 18 October 2016.

The assets and liabilities of the unincorporated charity no 291937 were transferred into Meadow Vale Community Association CIO, no 1169752, on 7 January 2017.

The charity occupies a site at Meadow Vale, Speedwell, Bristol BS5 7RF as a tenant of Bristol City Council under a community asset transfer. The site and facilities were considerably improved between 2018 and 2024 by the refurbishment of the original community centre hall, the construction of a second, larger hall and the landscaping of the site. The improvements were financed by grants from Bristol City Council, Enovert Trust, Garfield Weston Foundation, Quartet Community Foundation, John James Bristol Foundation, Sovereign Housing, Wessex Water, crowd funding by Rotary Club of Bristol, and by smaller donations from individuals and organisations.

The two halls were completed in late 2023 since when they have become encouragingly busy hosting community events and activities. Current bookings of all kinds are running at over 100 sessions per month.

9. Governing Document

Meadow Vale Community Association, no 1169752, was founded as Charitable Incorporated Organisation on 18 October 2016.

The Trustees meet each month to oversee strategic planning, financial management, and operational activities. Between meetings responsibility for the management of the charity lies with the Centre Manager (appointed April 2025) and the Chair and the Treasurer, who are the three key management personnel of the charity.

Key governance aspects include:

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

10. Risk Management

Trustees regularly log major strategic, business, financial and operational risks which the Charity faces and have established procedures to manage organisational risks to ensure compliance with best practice and legislation and to cover the delivery of projects.

11. Plans for the Future

Looking ahead, Meadow Vale Community Association aims to:

12. Declaration

The Trustees declare that they have approved this report and confirm that it complies with the charity's governing document and legal requirements.

Signed on behalf of the Trustees:

Signed James Currie Date 12th January 2026 James Curie, Chairman

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

Examiners’ Certificate

Meadow Vale Community Association Examinaer’s Certificate of Accounts

Examiner’s name: Karen Rose Address: 10 Footes Lane, Frampton Cotterell, South Gloucestershire. BS36 2JQ Occupation: Education Business Manager (retired)

I have examined the accounts for Meadow Vale Community Association for the period 01 November 2024 – 31 October 2025

In my opinion, proper accounts have been kept of all money received and disbursed. I have examined all books, vouchers and records and confirmed bank and cash balances. The summary below reflects a true position of the accounts.

RECEIPTS AND PAYMENTS £:p RECEIPTS AND PAYMENTS £:p
Total balance of Account at the start of theyear(b/w)asper the last certificate/audit 14,303.47
ADD: Total receipts duringtheperiod 90,116.09
LESS: Totalpayments duringtheperiod 50,878.88
TOTAL BALANCE of account at the end of theperiod 53,540.68
FUND BALANCES AS AT YEAR END £:p
Cash at Bank(Current Account)statement 31/10/25 12,776.40
Stripe balance at 31/10/25 393.26
Cash at Bank(Savings Account) 40,083.28
Cash in Hand(pettycash) 287.74
TOTAL BALANCE of account at the end of theperiod 53,540.68

Signed:

Date: 27/11/2025

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

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Meadow Vale Community Association Reference and Administrative Information

Year ended 31[st] October 2025

Signed:

Date

James Currie

12[th] January 2026

James Currie, Chairman

Stephanie Mitchell

12[th] January 2026

Stephanie Mitchell, Trustee

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

1. Accounting policies

Meadow Vale Community Association is a registered charitable incorporated organisation under the Charities Act 2011 (registered number 1169752).

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011.

Income is recognised in the Statement of Financial Activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The Community Centre is operating at about 75% capacity. Income and expenditure are under control. In the opinion of the Trustees, the charity has sufficient reserves to be able to meet any challenges.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity is a public benefit entity as defined under FRS102

Income

Income is recognised in the Statement of Financial Activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

Room hire income is recognised in the month it falls due. Unpaid room hire income is accounted for in debtors and any room hire income received in advance is accounted for as deferred income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Governance costs are included within charitable activity support costs.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition. Capital items with purchase price of more than £250 are included within fixed assets.

Deprecation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful life.

Land and buildings No depreciation charged Fixture and fittings 10% straight line Computer equipment 25% straight line

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Cash at bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Creditors and provisions

A creditor and provision are recognised when there is a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation.

Pensions – defined contributions scheme

Starting 1[st] November 2025, the charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities in accordance with FRS102.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Funds

General funds are unrestricted funds available for use at the discretion of the Trustees in the furtherance of the charitable purposes of the charity.

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund.

Permanent endowment funds are resources received by the charity that represent capital. A feature of endowment funds is that charity law requires the trustees to invest or retain the funds for the charity’s purposes. The term endowment applies to permanent endowment, where the trustees have no power to convert it into income and apply it.

2. Net income and expenditure for the year is stated after charging:

2025 2024
£ £
Examiner’s fee 150 120
Depreciation 469 94
Trustees and connected persons remuneration - -
Reimbursement of Trustees’ expenses - -

3. Tangible fixed assets

Land & Fixtures & Office Total
Buildings Fittings Equipment
£ £ £ £
Cost
At 1stNovember 2024 465,651 2,534 864 469,049
Additions 3,000 1,658 - 4,658
Disposals - - - -
At 31stOctober 2025 468,652 4,192 864 473,708
Depreciation
At 1stNovember 2024 - 76 18 94
Charge for the year - 253 216 469
At 31stOctober 2025 - 329 234 563
Net book value
At 21stOctober 2025 468,652 3,863 630 473,145
At 31stOctober 2024 465,651 2,458 846 468,955

The properties have not been depreciated as the Trustees consider that the depreciation would be immaterial on the basis of the properties' high intrinsic value. The properties have not been impaired in any respect.

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Meadow Vale Community Association

Reference and Administrative Information

Year ended 31[st] October 2025

4. Movement in funds

Description and purpose of designated funds

Emergency repair

To provide a fund to meet unplanned, unexpected and expensive repairs, such as a collapsed drain.

Cyclical maintenance

To provide a fund to meet the 5 yearly redecoration and updating of facilities.

Community fund

To provide a fund of £2,000 per year to enable the charity to offer community activities and events and to support new activities and events until such time as they become financially sustainable.

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