Year Ended 31 March 2024
FINANCIAL REVIEW
Financial Position
The Management Committee reviewed the accounts and declared the Asswiation lo be in a healthy
financial position. Despite efforts to keep oulgoirlgs as low as possible. rising utilities ar%1 governance
costs resulted in a financial defioil in the year.
Reserves F>olic
It has been decided that The Associatioll will endeavour to keep one year's worth of running costs
along with redundancy money for three staff as a contingencyfund. Some of the Contingency funds
may have to be used to offset the deficit in future years. Hopefully this will not be neoded wlh new
groups starting use the centre.
PUBLIC BENEFIT REPORTING
The twstees confirm that they have paid due regard lo the Charlty Commlssloners, guidan on
public benefit in deciding vthal activitie5 the charity should undertak8.
PLANS FOR THE FLTfuRE
The charity intends to fill any remaining vacant lime slots wh new groups and this is very dose lo
be completed.
The aims and key objectNes tt has set for the future are lo keep the Assoclallon solvent, and
mainlain the level of SerVe we provide to members of the local community.
Chair's Roporl
I present my reportfor the above Fwtod.
l am pleased lo report thal Perivale Community Centre has fulfilled its financial commitments for
2023124. This was augmented by a Christmas raffle and in-house fundraisiTWJ which Is on-going.
The Management Committee thank Tammy, Donfta, cirfr and the people active in raising funds
which have made the above possible.
Signed on behalf of the Trusloes.
Mrs G Aston-coe
Chair
## **Perivale Community Association**
**Annual Report and Accounts FOR THE YEAR ENDED 31 MARCH 2024**
**Charitable Incorporated Organisation Registered Charity Number : 1173176**
## **Perivale Community Association**
|**Contents**|**Page**|
|---|---|
|Information|1|
|Executive Committee and Trustees annual report|2 - 5|
|Independent Examiner's Report|6|
|Statement of financial activities|7|
|Balance Sheet|8|
|Notes to the financial statements|9 - 12|
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Administrative Details**
## **Registered Charity Number**
1173176
## **Address**
Horsenden Lane South Perivale Horsenden Lane South UB6 7NP
## **Independent Examiner**
Ascot Accountancy Chartered Certified Accountants 104 Ruislip Road Greenford Middlesex UB6 9QH
## **Bankers**
Lloyds Bank Plc 44-45 The Broadway Ealing Broadway London W5 5JU
1
REGISTERED CHARITY NUMBER:1173176
## **Perivale Community Association Report of The Trustees**
## **Year Ended 31 March 2024**
The trustees present their annual report with the accounts of the Association for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in October 2019.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## Trustees
The trustees who held office throughout the year were as follows:
Mr S Pound (President) Mrs G Aston-Coe (Chair) Mr P Lear (Vice-chair) Mr P Taylor (Treasurer) Mr A Stockley Miss B Moger Miss M Grant Mr P Allsop Mr P Wiseman
The C.E.O. was Mrs T Smithers.
Trustees are appointed at the Association’s A.G.M. by representatives from affiliated groups.
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- make judgments and estimates that are reasonable and prudent.
- observe the methods and principles in the Charities SORP
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the CIO will continue in operation.
2
REGISTERED CHARITY NUMBER:1173176
## **Perivale Community Association Report of The Trustees (Continued)**
## **Year Ended 31 March 2024**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for ensuring balanced programs of activities are met, that the building is clean and that all Health and Safety practices are adhered to.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Charity constitution and organisational structure**
Elected Management Committee.
## **Trustees appointment**
Elected at Annual General Meeting of Representatives of the Association
## **Induction and Training of Trustees**
At Management Committee Meetings and on-going
## **How the charity’s decision-making processes operate**
By decision making at the Management Committee meetings
## **Nature of governing documents**
Association’s Constitution (adopted new CIO constitution on 28.04.17)
## **Affiliations**
None.
## **Related parties and subsidiaries**
London Borough of Ealing Ealing Community Network Ealing, Hounslow Community Voluntary Services Met. Police Dog Support Unit
3
REGISTERED CHARITY NUMBER:1173176
## **Perivale Community Association Report of The Trustees (Continued)**
## **Year Ended 31 March 2024**
## **OBJECTIVES AND ACTIVITIES**
## Objectives
Perivale Community Association 1173176 is a CIO charity which was registered on the 25th May 2017. The CIO took over the activities of the former unincorporated charity Perivale Community Association 1071347 on 1 June 2017.
The objects of the Association as set out in the constitution are as follows:
- To be a benefit to the inhabitants of Perivale and the surrounding neighborhood without distinction of sex, political, religious, race or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.
- To establish, or to secure the establishment of a Community Centre and to maintain and manage the same, whether alone or in co-operation with the local authority or other person or body in furtherance of these objects.
- The Association shall be non-party in politics and non-sectarian in religion.
## **ACHIEVEMENTS AND PERFORMANCE** Activities
The principal funding source came from the hire of accommodation.
The charity has managed to raise the income from hire of accommodation slightly higher than last year. We were able to hold a Christmas Raffle last year along with the sales of donated items.
The Centre has had on-going sales of donated items along with the Christmas Raffle and sale of greetings cards, jams & pickles. The sweet dispenser and crisp dispenser have also helped to raise funds throughout the year.
Current economic situation and events in Ukraine continue to contribute to market uncertainty. As a result, the Charity closely monitors their ongoing impact upon the activities. While there are broader economic implications of events in Ukraine, such as increases in energy prices, rising pressure on the inflation rates, and so the charity is running at a loss.
The Management Committee feel that the Association has performed well in this continuing challenging time.
4
REGISTERED CHARITY NUMBER.'1173176
Perivale Community Association
Report of Tho Trustees (Continued)
Year Ended 31 March 2024
FINANCIAL REVIEW
Financial Position
The Management Committee reviewed the accounts and declared the Association lo be in a healthy
financial position. Despite efforts to keep oulgoings as low as possible, rising utilities and governance
osls resulted in a financial deficit in the year.
Reserves Poli
It has been decide(I that The Association will endeavour lo keep one yearfs worth of running costs
along with redundancy money for three staff as a contingency fund. Some of the contingency funds
may have lo be Use lo offset the deficit in future years. Hopefully this will not be needed with new
groups starting use the cenlre.
PUBLIC BENEFrr REPORTING
The Iruslees confirm that they have paid due regard lo the Charity Commissioners. guidance on
public benefit in deciding what activities the charity should undertake.
PLANS FOR THE FUTURE
The charity intends lo fill any remaining vacant time slots with new groups and this is very close to
be completed.
The aims and key objectives il has set for the future are to keep the Association solvent, and
maintain the level of service we provide to members of the local community.
Chair's Report
I present my report for the above period.
l am pleased lo report that Perivale Community Centre has fulfilled ils financial commitments for
2023124. This was augmented by a Christmas raffle and in-house fL¢ndraising which is on-going.
The Management Committee thank Tammy, Donna, Cliff and the people active in raising funds
which have made the above possible.
Signed on behalf of the Trustees.
Mrs G Aslon-coe
Chair
28.¢s1- loL
Approved by the Trustees on ...............................
Registered Charity Number= 1173176
Perivale CommunityAssociation
Independent Ex3mlner's Report to the Trustees of Perivale Community Association
Forthe year ended . 31 March 2024
I report to the charlty trustees on my examination of the accounts uf the charity for the year ended ?-
March 2024 Set out on pages 8 to 17.
Respertive responsibilities of trustees and examiner
As thè chaTiWs trustees you arè responsible for the preparntion of the accounts in accord?nce Wii
the requÈrèments of the Charities Act 20111.the Act")
The charity's Tru5tee5 consider that an audit is not required for this year under section 144121 of the
Charities A¢t 2011 (the 2011 Act) and that an independent examination is needed.
I report in respect of my èxamination of the Association's accounts carried out under section 145 of
the 2011 Act and in carrying out my examination, I have followed all the applicable Directions give1 ly
the Charity Commission under section 14515llbl of the Act.
Independent examlnerfs statement
I have completed my exam(nation. I confirm that no m8terial matters have come to my attention In
Connection with the examination which gives rne cause to bÈliÈve that in, any rnaterial respect..
the accounting records were not kept in 3ccordance with section 130 of the Charities H.ct-
or
the 3ccounts did not accord with the accounting records,. or
the accounts did not CDmply with the applicable requiremènts concerning the form and
content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 othe..
than èny requirement that th& accounls give a 'true and fair. view which is not 3 matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection wilh the examination to
whlch attention should be drawn ifi this report in order to enablè a prcTrper understanding of the
accounts to be reached.
Signe
Date..
Ram Shah FCCA
A5COt Accountanry
Chartered Certified Accountants
104 Ruislip Rtsad
Greenford
UB69QH
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Statement of Financial Activities Year Ended 31 March 2024**
|**Unrestricted**
**Unrestricted**
**Total**
**General**
**Designated**
**INCOMING RESOURCES**
·Incoming resources from
generated funds
2
2,095
2,095
· Investment income
3
972
1,297
2,270
·Incoming resources from
charitable activities
4
96,814
96,814
**_TOTAL INCOMING RESOURCES_**
99,881
1,297
101,179
**RESOURCES EXPENDED**
·Resources expenses on
charitable activities
5
(107,334)
(107,334)
· Governance costs
6
(1,600)
(1,600)
**TOTAL RESOURCES EXPENDED**
(108,934)
-
(108,934)
NET INCOMING/(OUTGOING) RESOURCES
(9,052)
1,297
(7,755)
Transfer to designated funds
**(9,052)**
**1,297**
**(7,755)**
**Reconciliation of Funds**
Balance brought forward at 1 April 2023
123,890
31,662
155,551
**Balance carried forward at 31 March 2024**
114,837
32,959
147,796|**Unrestricted**
**Unrestricted**
**Total**
**General**
**Designated**
2,095
2,095
972
1,297
2,270
96,814
96,814
99,881
1,297
101,179
(107,334)
(107,334)
(1,600)
(1,600)
(108,934)
-
(108,934)
(9,052)
1,297
(7,755)|**Unrestricted**
**Unrestricted**
**Total**
**General**
**Designated**
1,424
-
1,424
175
15
189
97,220
-
97,220|
|---|---|---|
|||98,819
15
98,833|
|||(99,163)
-
(99,163)
(1,600)
-
(1,600)|
|||(100,763)
-
(100,763)|
|||(1,944)
15
(1,930)|
||**(9,052)**
**1,297**
**(7,755)**|**(1,944)**
**15**
**(1,930)**|
||123,890
31,662
155,551|125,834
31,647
157,481|
|||123,890
31,662
155,551|
7
Registered Charity Number .. 1173176
Perivale Community Association
Balance Sheet
As at 31 March 2024
2024
Notes
CURRENT ASSETS
Debtors
321
Cash on hand general
Cash at bank- general
Cash at bank- designated
110,166
120.702
45,944
41.647
156.110
162,670
LIABILITIES
Amount5 falling due within one year
Group funds
io
17,5741
17401
18.3141
16,2951
18241
17.1191
li
NET ASSEf5
147,796
155,551
Represented by:
Unrestritted funds
114.837
123,890
Designated funds
32,959
31,662
147,796
155,551
signed, on behalf of the Committee
App
Z6 01. 2É>L<
ed by the committed on ...................
Mrs G Aston-CoÈ
Chair
ayl
asurer
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
## 1 **Accounting Policies**
In preparing the accounts the following accounting policies have been complied with:
## a) Basis of accounting
The accounts have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019 and the Charities Act 2011.
The accounts have been prepared under the historical cost convention or transaction valueunless otherwise stated in the relevant note to the accounts.
The Association operates from a building owned by London Borough of Ealing under a oneyear rolling lease. To date this been renewed annually. On this basis the accounts havebeen prepared on the going concern basis.
- b) Incoming resources
All incoming resources are included in the Statement of Financial Activities when the Association is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## c) Equipment
All items of furniture and equipment are written off to revenue in the year of purchase and disclosed as repairs and maintenance costs.
## d) Donations
Donations and gifts are included in the accounts when receivable or received, whichever is the earlier.
## e) Resources expended
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements.
- f) Investment income (bank interest) are recorded when received.
## g) Taxation
The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purpose.
9
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
|**Activities for Generating Funds**
**General**
**Designated**
Notes
**£**
**£**
Fundraising
1,930
-
Sundry Income
165
-
2,095
-|**Activities for Generating Funds**
**General**
**Designated**
Notes
**£**
**£**
Fundraising
1,930
-
Sundry Income
165
-
2,095
-|**2024**
**Total**
**£**
1,930
165
2,095|**General**
**Designated**
**£**
**£**
1,264
-
161
-|**2023**
**Total**
**£**
1,264
161|
|---|---|---|---|---|
||2,095
-||1,424
-|1,424|
## **2 Activities for Generating Funds**
|**3 Investment Income**
**General**
**Designated**
**£**
**£**
Bank interest
972
1,297
972
1,297
**4 Incoming resources from Charitable Activities**
**General**
**Designated**
**£**
**£**
Room hire and fees
96,005
Canteen receipts (less
expenses)
809
96,814
-|**General**
**Designated**
**£**
**£**
972
1,297|**2024**
**Total**
**£**
2,270
2,270
**2024**
**Total**
**£**
96,005
809
96,814|**General**
**Designated**
**£**
**£**
175
15|**2023**
**Total**
**£**
189|
|---|---|---|---|---|
||972
1,297||175
15|189|
||||**General**
**Designated**
**£**
**£**
95,676
1,544|**2023**
**Total**
**£**
95,676
1,544|
||96,814
-||97,220
-|97,220|
10
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
|**5 Resources expensed on Charitable Activities**
**General**
**Designated**
**£**
**£**
Caretaking/ Office
7
78,833
Rent
3,540
Cleaning
34
Water rates
1,875
Canteen
421
Light and heat
14,183
Insurance
1,426
Telephone
1,968
Printing, postage & stationery
1,434
Repairs and maintenance
2,160
Waste collection
450
Subscription
35
Bowls fund
84
Sundy expenses
890
107,334
-
**6 Governance costs**
**General**
**Designated**
**£**
**£**
Professional fees
Examiner's fees
1,000
-
Honorarium
600
-
1,600
-|**5 Resources expensed on Charitable Activities**
**General**
**Designated**
**£**
**£**
Caretaking/ Office
7
78,833
Rent
3,540
Cleaning
34
Water rates
1,875
Canteen
421
Light and heat
14,183
Insurance
1,426
Telephone
1,968
Printing, postage & stationery
1,434
Repairs and maintenance
2,160
Waste collection
450
Subscription
35
Bowls fund
84
Sundy expenses
890
107,334
-
**6 Governance costs**
**General**
**Designated**
**£**
**£**
Professional fees
Examiner's fees
1,000
-
Honorarium
600
-
1,600
-|**2024**
**Total**
**£**
78,833
3,540
34
1,875
421
14,183
1,426
1,968
1,434
2,160
450
35
84
890
107,334
**2024**
**Total**
**£**
-
1,000
600
1,600|**General**
**Designated**
**£**
**£**
71,872
3,540
44
118
516
15,418
1,448
1,922
1,175
3,075
35
-|**2023**
**Total**
**£**
71,872
3,540
44
118
516
15,418
1,448
1,922
1,175
3,075
35
-|
|---|---|---|---|---|
||107,334
-||99,163
-|99,163|
||**General**
**Designated**
**£**
**£**
1,000
-
600
-||**General**
**Designated**
**£**
**£**
-
1,000
600|**2023**
**Total**
**£**
-
1,000
600|
||1,600
-||1,600
-|1,600|
## **7 Related party transactions**
None of the trustees were paid any remuneration or expenses by the charity during the year (2023: nil).
11
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
|**8**
**Analysis of employee costs :**
**2024**
**£**
Wages and salaries
65,564
Employers NIC
282
Pension costs
12,988
78,833
The average number of fulltime equivalent employees for the year was 3 (2023:3)
**9**
**Debtors**
**2024**
**£**
Other debtors
-
Prepayments
-
-
**10 Creditors : Amounts falling due within one year**
**2024**
**£**
PAYE/NIC control
3,047
Accruals
4,527
7,574
**11 Group Funds**
**2024**
**£**
Friday Bingo
-
Bowls
740
740||**2024**
**£**
65,564
282
12,988||**2023**
**£**
59,663
12,208|
|---|---|---|---|---|
|||78,833||71,872|
|||||**2023**
**£**
-
321|
|||-||321|
|||**2024**
**£**
3,047
4,527||**2023**
**£**
2,379
3,916|
|||7,574||6,295|
|||**2024**
**£**
-
740||**2023**
**£**
2
822|
|||740||824|
## **12 Designated Funds**
The trustees have designated the Association's fixed term deposit account as a reserve for costs which be incurred in the event of closing down the charity.
## **13 Financial Commitments and Guarantees**
The trustees confirm, in accordance with the Charitable Incorporated organisations (General) Regulations 2012, that at the period end date the CIO did not have any outstanding guarantees to third parties not any debts secured on assets of the CIO.
12
## **Perivale Community Association**
**Annual Report and Accounts FOR THE YEAR ENDED 31 MARCH 2024**
**Charitable Incorporated Organisation Registered Charity Number : 1173176**
## **Perivale Community Association**
|**Contents**|**Page**|
|---|---|
|Information|1|
|Executive Committee and Trustees annual report|2 - 5|
|Independent Examiner's Report|6|
|Statement of financial activities|7|
|Balance Sheet|8|
|Notes to the financial statements|9 - 12|
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Administrative Details**
## **Registered Charity Number**
1173176
## **Address**
Horsenden Lane South Perivale Horsenden Lane South UB6 7NP
## **Independent Examiner**
Ascot Accountancy Chartered Certified Accountants 104 Ruislip Road Greenford Middlesex UB6 9QH
## **Bankers**
Lloyds Bank Plc 44-45 The Broadway Ealing Broadway London W5 5JU
1
REGISTERED CHARITY NUMBER:1173176
## **Perivale Community Association Report of The Trustees**
## **Year Ended 31 March 2024**
The trustees present their annual report with the accounts of the Association for the year ended 31 March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in October 2019.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## Trustees
The trustees who held office throughout the year were as follows:
Mr S Pound (President) Mrs G Aston-Coe (Chair) Mr P Lear (Vice-chair) Mr P Taylor (Treasurer) Mr A Stockley Miss B Moger Miss M Grant Mr P Allsop Mr P Wiseman
The C.E.O. was Mrs T Smithers.
Trustees are appointed at the Association’s A.G.M. by representatives from affiliated groups.
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- make judgments and estimates that are reasonable and prudent.
- observe the methods and principles in the Charities SORP
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the CIO will continue in operation.
2
REGISTERED CHARITY NUMBER:1173176
## **Perivale Community Association Report of The Trustees (Continued)**
## **Year Ended 31 March 2024**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for ensuring balanced programs of activities are met, that the building is clean and that all Health and Safety practices are adhered to.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Charity constitution and organisational structure**
Elected Management Committee.
## **Trustees appointment**
Elected at Annual General Meeting of Representatives of the Association
## **Induction and Training of Trustees**
At Management Committee Meetings and on-going
## **How the charity’s decision-making processes operate**
By decision making at the Management Committee meetings
## **Nature of governing documents**
Association’s Constitution (adopted new CIO constitution on 28.04.17)
## **Affiliations**
None.
## **Related parties and subsidiaries**
London Borough of Ealing Ealing Community Network Ealing, Hounslow Community Voluntary Services Met. Police Dog Support Unit
3
REGISTERED CHARITY NUMBER:1173176
## **Perivale Community Association Report of The Trustees (Continued)**
## **Year Ended 31 March 2024**
## **OBJECTIVES AND ACTIVITIES**
## Objectives
Perivale Community Association 1173176 is a CIO charity which was registered on the 25th May 2017. The CIO took over the activities of the former unincorporated charity Perivale Community Association 1071347 on 1 June 2017.
The objects of the Association as set out in the constitution are as follows:
- To be a benefit to the inhabitants of Perivale and the surrounding neighborhood without distinction of sex, political, religious, race or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.
- To establish, or to secure the establishment of a Community Centre and to maintain and manage the same, whether alone or in co-operation with the local authority or other person or body in furtherance of these objects.
- The Association shall be non-party in politics and non-sectarian in religion.
## **ACHIEVEMENTS AND PERFORMANCE** Activities
The principal funding source came from the hire of accommodation.
The charity has managed to raise the income from hire of accommodation slightly higher than last year. We were able to hold a Christmas Raffle last year along with the sales of donated items.
The Centre has had on-going sales of donated items along with the Christmas Raffle and sale of greetings cards, jams & pickles. The sweet dispenser and crisp dispenser have also helped to raise funds throughout the year.
Current economic situation and events in Ukraine continue to contribute to market uncertainty. As a result, the Charity closely monitors their ongoing impact upon the activities. While there are broader economic implications of events in Ukraine, such as increases in energy prices, rising pressure on the inflation rates, and so the charity is running at a loss.
The Management Committee feel that the Association has performed well in this continuing challenging time.
4
REGISTERED CHARITY NUMBER.'1173176
Perivale Community Association
Report of Tho Trustees (Continued)
Year Ended 31 March 2024
FINANCIAL REVIEW
Financial Position
The Management Committee reviewed the accounts and declared the Association lo be in a healthy
financial position. Despite efforts to keep oulgoings as low as possible, rising utilities and governance
osls resulted in a financial deficit in the year.
Reserves Poli
It has been decide(I that The Association will endeavour lo keep one yearfs worth of running costs
along with redundancy money for three staff as a contingency fund. Some of the contingency funds
may have lo be Use lo offset the deficit in future years. Hopefully this will not be needed with new
groups starting use the cenlre.
PUBLIC BENEFrr REPORTING
The Iruslees confirm that they have paid due regard lo the Charity Commissioners. guidance on
public benefit in deciding what activities the charity should undertake.
PLANS FOR THE FUTURE
The charity intends lo fill any remaining vacant time slots with new groups and this is very close to
be completed.
The aims and key objectives il has set for the future are to keep the Association solvent, and
maintain the level of service we provide to members of the local community.
Chair's Report
I present my report for the above period.
l am pleased lo report that Perivale Community Centre has fulfilled ils financial commitments for
2023124. This was augmented by a Christmas raffle and in-house fL¢ndraising which is on-going.
The Management Committee thank Tammy, Donna, Cliff and the people active in raising funds
which have made the above possible.
Signed on behalf of the Trustees.
Mrs G Aslon-coe
Chair
28.¢s1- loL
Approved by the Trustees on ...............................
Registered Charity Number= 1173176
Perivale CommunityAssociation
Independent Ex3mlner's Report to the Trustees of Perivale Community Association
Forthe year ended . 31 March 2024
I report to the charlty trustees on my examination of the accounts uf the charity for the year ended ?-
March 2024 Set out on pages 8 to 17.
Respertive responsibilities of trustees and examiner
As thè chaTiWs trustees you arè responsible for the preparntion of the accounts in accord?nce Wii
the requÈrèments of the Charities Act 20111.the Act")
The charity's Tru5tee5 consider that an audit is not required for this year under section 144121 of the
Charities A¢t 2011 (the 2011 Act) and that an independent examination is needed.
I report in respect of my èxamination of the Association's accounts carried out under section 145 of
the 2011 Act and in carrying out my examination, I have followed all the applicable Directions give1 ly
the Charity Commission under section 14515llbl of the Act.
Independent examlnerfs statement
I have completed my exam(nation. I confirm that no m8terial matters have come to my attention In
Connection with the examination which gives rne cause to bÈliÈve that in, any rnaterial respect..
the accounting records were not kept in 3ccordance with section 130 of the Charities H.ct-
or
the 3ccounts did not accord with the accounting records,. or
the accounts did not CDmply with the applicable requiremènts concerning the form and
content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 othe..
than èny requirement that th& accounls give a 'true and fair. view which is not 3 matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection wilh the examination to
whlch attention should be drawn ifi this report in order to enablè a prcTrper understanding of the
accounts to be reached.
Signe
Date..
Ram Shah FCCA
A5COt Accountanry
Chartered Certified Accountants
104 Ruislip Rtsad
Greenford
UB69QH
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Statement of Financial Activities Year Ended 31 March 2024**
|**Unrestricted**
**Unrestricted**
**Total**
**General**
**Designated**
**INCOMING RESOURCES**
·Incoming resources from
generated funds
2
2,095
2,095
· Investment income
3
972
1,297
2,270
·Incoming resources from
charitable activities
4
96,814
96,814
**_TOTAL INCOMING RESOURCES_**
99,881
1,297
101,179
**RESOURCES EXPENDED**
·Resources expenses on
charitable activities
5
(107,334)
(107,334)
· Governance costs
6
(1,600)
(1,600)
**TOTAL RESOURCES EXPENDED**
(108,934)
-
(108,934)
NET INCOMING/(OUTGOING) RESOURCES
(9,052)
1,297
(7,755)
Transfer to designated funds
**(9,052)**
**1,297**
**(7,755)**
**Reconciliation of Funds**
Balance brought forward at 1 April 2023
123,890
31,662
155,551
**Balance carried forward at 31 March 2024**
114,837
32,959
147,796|**Unrestricted**
**Unrestricted**
**Total**
**General**
**Designated**
2,095
2,095
972
1,297
2,270
96,814
96,814
99,881
1,297
101,179
(107,334)
(107,334)
(1,600)
(1,600)
(108,934)
-
(108,934)
(9,052)
1,297
(7,755)|**Unrestricted**
**Unrestricted**
**Total**
**General**
**Designated**
1,424
-
1,424
175
15
189
97,220
-
97,220|
|---|---|---|
|||98,819
15
98,833|
|||(99,163)
-
(99,163)
(1,600)
-
(1,600)|
|||(100,763)
-
(100,763)|
|||(1,944)
15
(1,930)|
||**(9,052)**
**1,297**
**(7,755)**|**(1,944)**
**15**
**(1,930)**|
||123,890
31,662
155,551|125,834
31,647
157,481|
|||123,890
31,662
155,551|
7
Registered Charity Number .. 1173176
Perivale Community Association
Balance Sheet
As at 31 March 2024
2024
Notes
CURRENT ASSETS
Debtors
321
Cash on hand general
Cash at bank- general
Cash at bank- designated
110,166
120.702
45,944
41.647
156.110
162,670
LIABILITIES
Amount5 falling due within one year
Group funds
io
17,5741
17401
18.3141
16,2951
18241
17.1191
li
NET ASSEf5
147,796
155,551
Represented by:
Unrestritted funds
114.837
123,890
Designated funds
32,959
31,662
147,796
155,551
signed, on behalf of the Committee
App
Z6 01. 2É>L<
ed by the committed on ...................
Mrs G Aston-CoÈ
Chair
ayl
asurer
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
## 1 **Accounting Policies**
In preparing the accounts the following accounting policies have been complied with:
## a) Basis of accounting
The accounts have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019 and the Charities Act 2011.
The accounts have been prepared under the historical cost convention or transaction valueunless otherwise stated in the relevant note to the accounts.
The Association operates from a building owned by London Borough of Ealing under a oneyear rolling lease. To date this been renewed annually. On this basis the accounts havebeen prepared on the going concern basis.
- b) Incoming resources
All incoming resources are included in the Statement of Financial Activities when the Association is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## c) Equipment
All items of furniture and equipment are written off to revenue in the year of purchase and disclosed as repairs and maintenance costs.
## d) Donations
Donations and gifts are included in the accounts when receivable or received, whichever is the earlier.
## e) Resources expended
Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements.
- f) Investment income (bank interest) are recorded when received.
## g) Taxation
The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purpose.
9
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
|**Activities for Generating Funds**
**General**
**Designated**
Notes
**£**
**£**
Fundraising
1,930
-
Sundry Income
165
-
2,095
-|**Activities for Generating Funds**
**General**
**Designated**
Notes
**£**
**£**
Fundraising
1,930
-
Sundry Income
165
-
2,095
-|**2024**
**Total**
**£**
1,930
165
2,095|**General**
**Designated**
**£**
**£**
1,264
-
161
-|**2023**
**Total**
**£**
1,264
161|
|---|---|---|---|---|
||2,095
-||1,424
-|1,424|
## **2 Activities for Generating Funds**
|**3 Investment Income**
**General**
**Designated**
**£**
**£**
Bank interest
972
1,297
972
1,297
**4 Incoming resources from Charitable Activities**
**General**
**Designated**
**£**
**£**
Room hire and fees
96,005
Canteen receipts (less
expenses)
809
96,814
-|**General**
**Designated**
**£**
**£**
972
1,297|**2024**
**Total**
**£**
2,270
2,270
**2024**
**Total**
**£**
96,005
809
96,814|**General**
**Designated**
**£**
**£**
175
15|**2023**
**Total**
**£**
189|
|---|---|---|---|---|
||972
1,297||175
15|189|
||||**General**
**Designated**
**£**
**£**
95,676
1,544|**2023**
**Total**
**£**
95,676
1,544|
||96,814
-||97,220
-|97,220|
10
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
|**5 Resources expensed on Charitable Activities**
**General**
**Designated**
**£**
**£**
Caretaking/ Office
7
78,833
Rent
3,540
Cleaning
34
Water rates
1,875
Canteen
421
Light and heat
14,183
Insurance
1,426
Telephone
1,968
Printing, postage & stationery
1,434
Repairs and maintenance
2,160
Waste collection
450
Subscription
35
Bowls fund
84
Sundy expenses
890
107,334
-
**6 Governance costs**
**General**
**Designated**
**£**
**£**
Professional fees
Examiner's fees
1,000
-
Honorarium
600
-
1,600
-|**5 Resources expensed on Charitable Activities**
**General**
**Designated**
**£**
**£**
Caretaking/ Office
7
78,833
Rent
3,540
Cleaning
34
Water rates
1,875
Canteen
421
Light and heat
14,183
Insurance
1,426
Telephone
1,968
Printing, postage & stationery
1,434
Repairs and maintenance
2,160
Waste collection
450
Subscription
35
Bowls fund
84
Sundy expenses
890
107,334
-
**6 Governance costs**
**General**
**Designated**
**£**
**£**
Professional fees
Examiner's fees
1,000
-
Honorarium
600
-
1,600
-|**2024**
**Total**
**£**
78,833
3,540
34
1,875
421
14,183
1,426
1,968
1,434
2,160
450
35
84
890
107,334
**2024**
**Total**
**£**
-
1,000
600
1,600|**General**
**Designated**
**£**
**£**
71,872
3,540
44
118
516
15,418
1,448
1,922
1,175
3,075
35
-|**2023**
**Total**
**£**
71,872
3,540
44
118
516
15,418
1,448
1,922
1,175
3,075
35
-|
|---|---|---|---|---|
||107,334
-||99,163
-|99,163|
||**General**
**Designated**
**£**
**£**
1,000
-
600
-||**General**
**Designated**
**£**
**£**
-
1,000
600|**2023**
**Total**
**£**
-
1,000
600|
||1,600
-||1,600
-|1,600|
## **7 Related party transactions**
None of the trustees were paid any remuneration or expenses by the charity during the year (2023: nil).
11
Registered Charity Number : 1173176
## **Perivale Community Association**
## **Notes to the accounts for the year ended 31 March 2024**
|**8**
**Analysis of employee costs :**
**2024**
**£**
Wages and salaries
65,564
Employers NIC
282
Pension costs
12,988
78,833
The average number of fulltime equivalent employees for the year was 3 (2023:3)
**9**
**Debtors**
**2024**
**£**
Other debtors
-
Prepayments
-
-
**10 Creditors : Amounts falling due within one year**
**2024**
**£**
PAYE/NIC control
3,047
Accruals
4,527
7,574
**11 Group Funds**
**2024**
**£**
Friday Bingo
-
Bowls
740
740||**2024**
**£**
65,564
282
12,988||**2023**
**£**
59,663
12,208|
|---|---|---|---|---|
|||78,833||71,872|
|||||**2023**
**£**
-
321|
|||-||321|
|||**2024**
**£**
3,047
4,527||**2023**
**£**
2,379
3,916|
|||7,574||6,295|
|||**2024**
**£**
-
740||**2023**
**£**
2
822|
|||740||824|
## **12 Designated Funds**
The trustees have designated the Association's fixed term deposit account as a reserve for costs which be incurred in the event of closing down the charity.
## **13 Financial Commitments and Guarantees**
The trustees confirm, in accordance with the Charitable Incorporated organisations (General) Regulations 2012, that at the period end date the CIO did not have any outstanding guarantees to third parties not any debts secured on assets of the CIO.
12