RbGISTBRED CI.JARITY NtTMBER.' 1174526 R¢port of th¢Tru8tcts &nd Unaudited fiinanthal Srotem¢nts for theyear Ended 31 March 2023 Rwksdown Community Associitio L4uiler & C.u ALidil l.ittiiittd Llithrier￿ AcLoiintaiii$ and RLMisi¢rtd Aiidilul) Alro4foTd H4irp.ghiiY S024 9131-1 Rooksdoyffl Communlty A$sociitK>n Contents of the FrDtn¢ig1 SiatemeDts for th¢ YEar Ended 31 Marcb 2ff23 Pa Rcpori of ihe TrusteÈ¥ Ind¢p¢ndenl Examin¢r's Report Srattmertt of fthun¢ial Aclivliles B•lan￿ Sh¢tt Not¢s to th¢ Fin&nclal Statements 6 In 10 DetRiled Sllltemont of Financi&l Activltleg Rooksdown Communlty A9soclaiion Report of Ih¢'fruste ffjr the Y4ar Endal 31 Mar¢h 2Lf43 ThL' Irustrd8 pr&%crtl thcir iy)ort wilh the fin￿65￿] statements. ul. rhL ch￿ty foi. the yeai. ended 31 Muii.l1 2023. 'IlIL Iniytc&8 have adopied lh¢ provision5 01- Ac¢ouniing and R¢pL)rflng by C￿￿rItIC6.. Siaieineni ol- Rea)mihcn4ed Pr)clice appliiablt It) chai'ilics 1)r¢puiing IliLlI' UCL(iunls' iii IlCLYTduncc willi the I'-inanLiuI l£eportirJ¥ Siandard 8ppllLJbl¢ in the UK llnd Rrpublii ur Ircliiiid (fR.% 1021 (¢l'lLClivc l Janwi'y 2tJ191, OBJECTIVCS AND ACTIVITIES ObJectiv&s hnd aim8 I'li¢'l rusi¢Ls Iiiubl apply Ili¢ itM)In¢ ofihc Lliai'iiy ID lurthL'I'untL tsfili# follLiwlnB i)bJc¥iiv¢s'. Pronio(e Ilie benefil Dr Ilie iiihobliAiiis of Rook%down Ihe ncighbourliood iob?dlier defiiied by purisli l)Dundaiy of Rooksdown, withoui disiinLlion ts1. s￿, s￿￿41 oribniuiioii, or puliii¢dl, ItlSgiou5, 01. iiilier upinions. by a&soiiuling iog¢th¥r IhL inhohitLinL% aiid di¢ l(Kul ￿U[hI￿rItIc￿, volunidi-y ()IIILI' organib41ion% in a c4)Inmnii ellon It> advanee edLicAli<)n aiid kn i)I'ovid¢ fhoililies in Ili¢ iTrwresiH af 8tsciol weifnre lor rec￿110￿ and l)iumoiL SULli viliir LhuiilablL PUIVUSL¥ Jiimy Irom IiiTE¢ tti iiinL bL' dLIL.1￿iii1UJ. Public beDeflt -I'll¢-I'I￿￿[W'4 Loinplied willi Iliiir thity ti) diic rcglli￿ to the Buid•nLc nn piiblic ￿'neIl( &% publi8hcd by Ilie Clitll'ity CDmmityioii. ACHIEVEMENT AND PBRPORMANCE Ch8rliable activities Ilic As%LIcI￿li0n t)clilevLd Its L)bjLKtiv¢s dui'ing Ihc yLor and wlll c(IniiiiuL 10 pur%ue Its pur[m￿c. and a resuli 1% cuiirnily i Ihe rfrrwett ofdiiciik%Sng Ilie lfjllowing goAls ft)I' Ihe cthrning yenr.. bl Acqiil$liii)11 DITnore ¢()Tniiiunliy $paL¢ INANLIAL REVIEW Flryancial positlOD 'loiAI ftiiid5 hdvc deci'cg8Ld by £51)112J?2- £4,6721 and %iand tst£244,12112U22- £244,712). ljank tMi(l ush bol&n¢u hiiYL. dLL'irN¥cd froin £103,022 in 2022 lo k95,952 in 2021. poliEy 'I'hL wllcy oil rLscrvcs Is to L'invcNI any surplui inio the iiifrts%tiii¢tJic i)r Ilie LliaL'IIy, IL8 WLII ￿1$ %UPPOllln8 initiativ¢8 ID eiiLourNge Ihe advyn¢im¥nLolth¢ chariLy'$ obj¢¢iiv¢&. GDlng concern AIIci' lildkinu ai)i)It)Iiriaie ¥nquiri¢¥, IliL Ii'usiee¥ liu￿. 11 ￿On￿bIL Lxp¥¥xp¢ivn Ihqi Illl Lhwiiy hus lld¢LiualL' fLS{IUJL￿ IQ SI'RUCTURLI, (30VERNANCB AND MANALIBMLIN'r fjoyerning doGurnenl Tli¢ ¢harily is controlled l?y 11% 8overhlo8 du¢uin¢nL & deed orin￿1 consi1w￿$ an unincoiyoreld ¢h&YiLy. Page I Rwk¥dovm Cothmunity A3è0Ciitk kepor¢of.theTruBteeB hr iheyw Ended 31 2P23 'Thp'l)V$iees hove Mdopt¢d ihc Proviil011s of th¢ Siatomeni ol.. Rowmm¢nd¢d PJtt¢tlc¥ ISORP) "AuoLiniln¥ & Repolllrtk by Clithlle*' In 1005 In pJN)thrii)g tkanniial rtportand fiDlln¥l#l 5wiements Df th¢ ¢h#rtty, Tlie ch&Tity wa¥ eonsiliutd ou 6th Styptembor 2017 A$ Charity NumbcL 1174526 and is rn'8istsr¢d 41 Compvmiets l-lou5e ds Lhartt#ble InEorDOrntod OIFani3Hlirn ILI()I number Cb012133. The D¢W CIO hu5 taken oj) the rol4 rcspon%ibiLiiiq%. assets & Ilabllities ofdie pre￿Oi1$ RoOk￿OWn Conmiuni¢y Asgoulaiion- CharltyNumbEr 1142618. Re¢rultm4)t and appolntm¢nt"ofn¢w trusle¢s Tlie NppolntnKnt ofnow tru4ees Is 8ov¢rncd by op(1 SEI our in the sov¢m'lnB 0￿.￿mOnL The ppw¢rol'apw>1nikngD￿ Is vesltyj ￿ IlY¢ trusiw. R¢lit¢d p&rtleg Th￿¥ WO￿ relaled pariles diirln8 the year. RBFERENCE AND ADMTNISTRATIVE DETAILS Re£lsttrgd ¢I￿lty llurnb¢r 117AJ20 Prin¢ipJl addreys Pui* l)ii'w¥ll liolld KG24 I)XA Trusl S C'nwdiKy IndepthdenL Exaojitt J M Builor l.'CA. IndcpRDdeni exwninoi. Builer & Lo Audli Liinited Cbart¢Ted Ak¢ouiithii¢B ind 11¢8lBl¥i'¢d Au¢knto The Dea Alr¢sfv1 l.l*rnpthiJo SI)24 9.BH Approv￿1 by ¢)tder ofthe iM)NTd of Dn.,,.. - llnd si8nttl Its bohulf by.. PA8e 2 Indep￿dent Examiovr's Rcpori to rhe Tru51ttS or Rooksdown Community A8Bo¢iatio I i¢port to Ui¢ ¥hai'ily'$ I1￿¥1￿$ my Lxuinindlion ul. Ili¢ aLcounw of ChwiLy I'ihc CIO'I lor ¢he y¢ai' eiidcd 31 M#iKh 21123. ReBponsibililic5 and basis ofreport As Ilie cliNJiiy Il'usi￿% of die CIO you are I'espDnsible loi. Ihe pJEp?raiion (>F die a¢cvuiiL8 In accordance wilh Ihe Irquircmenis L)I'iho Cli4riii¥$ Aci 2011 I'ih¥ Abll. I'cpori in respeLI t)I' niy exaii1111aiion thr Ihc Qll)'s aLceunL% ¢arried oui under seLlioi1 145 of Ilie Aci. Iii carryirtg oui iiiy ¢h£iininxiivii I huyc followLd all oppli¢ablL Dircciions siv¢n by ilJc Lliarily Coinniis3iun iiDdcr 5wlioii 14515llb) vf lh¥ 2011 Aci. Indcpcndent ¢KamiD¥r's ytaiement I cniifiiTh LIIAI Do ￿l￿1£r1￿1 Inaitei'.4 have Lome ￿ Iny al￿ntIOn iii eonn¢ciion with Ilie X£11nin4Liion wliicli gi￿.9 m¢ Cause to ￿lIeVe Ihyi ili, any mal¥nial respcLI'. aicoLlllliiiE re¢Drd$ were noi k￿p1 in r&%peciol'ihe Cl() AS reQui￿ by seclinn 130 0l-¢h¢ Clwiiies A¢l', or the aCLI)uiils Jid licit ci)mply with oppliLable IwuiremLnl$ Ll)llL'trrning the ftirni (nii￿￿1 ofurtounrs get uiil in liiii view whiLli is nol n Inali￿cOnsIdC1￿d I)￿TI (Iftin indepcndLnl cxaininulion. liawe nD Loiicenis aiid have cnme ficrots no oiliei. Ill4llcrs iii LiTriincciiaii with Ilir examiiiolion 10 wliich aii¢niion %hould bt drRWli ill Ihi5 rLpurl in ordLI'10 cnalilc u pl￿p¢T uiidLJ%ittndin8 ufihc lu bL rcuchL%l. Opening balan¢¢s and ¢omparative results WL litivè, uiiilLridk¢n appi'opi'ialL work io cunfTrm w11￿hcr IhL opcning buI￿leY Con￿1n mat￿1#1 mis￿tel￿on￿ ihai ¢ould uffc¢i Illl ¢u111ni p¢riod'8 finanLi&I slutemciits. WL havL checkLd.. Ihe piinr pei'iJd'8 Lli)sing h&lonLes li¥ve been uppibpriaiely brouglii fnrw8rd inio Ihe cunEnl perind. pLniii¥ rcllcci IhL thpplicili(In ofiippropriule ULLuiinliiiu p()IILI¥S. pcrturi1il￿ ui)CLifiL iJi'ffiduir4 iii ord¢i' 10 othin u%$ur¥nL'C ovei. tlic UPL4i1n¥ l?uliiiicc In Ihl, lik>hL of ihc knowlLd¥L iindLrslfjnding vf Ilil ¢htsriiy Mnd ils enviionLhLnl obi#iii¢d in ihL ol. the ///l,d J M Lluiler I,'LA. IniJ¢pviid¢i)i 6X￿n1￿cl. l)uiltr & Co Audii l.iilliE ChiiriL'fL'd AcLi>iin111111s and Rcgi¥i¥red Audiii)ts AIK%li)rd ai¢.. Paoe 3 Kook8d0￿ Community AB￿0t4¢10 Stst¢ment ofFlhanclol A¢tlvltkn thr the Year EDdeA31 Mareh 2023 2023 2022 Totfil rund INCOMB AND ENWWMENfs FROM i)onalions.ahd'Yoy¢ltt8 13.482 <)ili*' Itadlng acilvliles IIiYL¥LIIILni inLutnL 114,079 gjl 3,314 72,349 56 Total 101.1$46 80.132 CXPENDITURE ON Oihu, IlJ2,437 5.3711 Nkt INCOMEiIEXpÈNI)ktURE) ($91) ts',2461 RECON(XLIATIQN OF FIM)s .1 i)thl thna$ brougiit"fon¥uYd 249,9J& TOTAL ruNtx* CAkRIED7IOKWARD 24A,111 244.7r2 'rhs ndtQs pott of those tln8ncl&l )Wl¢meDI¥ Py8e 4 R￿¥dOWn C¢YAmunlty Aswlatlon BA18nM Sheet" 31 M&r¢h 2023 2023 [Jn￿￿1rlC1C,d 2022 lund.% leB FIXED A8SFTS 'I'llngibli' g¥scis 150,564 132,966 CURREKf AS%EI'S l)ebii)r5 di bunk 348 95..952 1,053 96.3[￿) 104,075 CREDITORS Ajnounts fHlliNg du¢ within ono ye#r (2,7431 NBT CURRE￿ ASSBTS 93,S57 TOTALASSET5LBSS CVRRENT LIABILITIES 244,121 257Kt24 CkBDITORS AIiiDiin19 fftlliiig due&fter more onF yeai. NET ASSETS 244,121 344.712 FITrIDS lJniL511'iLicd tiind 244,121 244,712 TOTAI. FUNDS 244,125 .244,712 Thc fi¥Jaii¢lal %t¥ici))Ln19 weR lli*iY)v¢d by thp 144uTd of llDd' authoris¢d for is¥ue èn d wor¢ $18nqd Qn 4th8ifby: Pisgs- TTUSI ni)ta¥ forni p&tt of these finuncihl sluwii1trnt¥ P&g¢J Rooksdown Community A&w¢i&tion Nutes to the financial Siatemenis for the Year Endrd 31 March ?￿25 ACCOUNfiNG POLICIES Basls Df pr¢pDring thc financlal 5t&i¢meDt8 fJii&inci￿l ¥￿teme1)iS ol. Ili¢ Lhuriry, whiLli 14 u piiblic knttit Lnlity iindLI' l.'Il8 1112, hnvc becn i?reparcd ii) accordan¢¢ with Ihe LhaTilies 80RP (FRS In21 'Accouiiiing ￿nd Reporlii)8 by Chariiitt.. Staiement or litcominLnded I Opplic￿1)I¢ w di&rili¢y piypuriiig Ihcir fjecounls in 8c¢ordan¥c willi thL l-TnanLlal Rcporiimg Staii(J&rd #tJpliciil)le 111 111tt IJK aiid KcpiibliL lif Srcl&ind Illi% 11121 IL.IYeciivL l .laThii3ry 2111 ())', l-.tiiurtLial Keporting %thndaril 102 Tlie Finaiicial Ileportii)g %L8ndard upplicahle in IliE IIK aiid Republic i)r Ircland, and IhE Clit¢riil&s Aci 2011.'l-h¢ Iin&iiLial SlUlLniLnts have b¢¥n P￿.partd undL'i- IIIL hisLtsric&I w51 convLnlitsn. Critir41 acc4)uAtin8 jUdg￿n¢￿1.¥ and key 8ources of ￿lI￿all￿n uncOrt&￿tY Iii th¢ ￿Ppli¢Ji11)n ol. IhL Liinip&iiy'5 uccI)uniing pi)lici¥%, IliL r¢(IUiiLd 11) LnukL.jud¥cinLnis, c%limatL'% and ssiiiiipiions aboiii Ilie carrying amouni ol- as%ris aiid liabiliiiLs th81 al'e ni?1 readily api)artni fi'oiii oilier s1)ur¢e%. Tlie CSlll)?dlL$ artd us5uiiipIiDlib #re bitsud OD hi¥iuTiBNI txpci-icnLQ uihL* fa¥iorb Ihui ¢(knsidL'red Irlovfinl. A¢wkl ru%ulN' nJay dillci. In)In th￿1*e e%iimarc%'. 'lTh¢ cslini&K'¥ und¢rlyirig) ilSSUmPIILTrns #i'c Ilvi￿W¢d oli thn ongoing ba515. Rbvisiuns 10 IlL¥ouniiD¥ ¥&tiinaius rec(>Biii%¢d in Ihe period In wliiEh Ili¢ L%TimJic 1% revised, il'thc 1LAVi510ll tiffc¢r.% ui)ly Uial pci'1￿, rr iii d PLI'iThJ ()f IhL revision &nd fuivi'e peiii)dw il, Ilie IEvigi(>n Rifecis boili LUlI'eiil Ulid luiure pei'iid. No key judgcincnt5 werE ¢xerLi8ed by Ihc diw¢ioii sn the pirporttiion ol'ihc finthiiLiul 5ratrmenis. IncDTnE All incDire is reLognised in Ihe %tsiemeni Dr Fin2nual A¢iivliin dg Ih¢rc i4 H IL¥ul (>l' LonNlruLlive (Il)liMntion cummittiiig the LliJrily 10 Ilihi expendiiurÈ, il 1% prolioble IhAI u Ii•nsfttr nf econninio bencfii% will be Irquired ii) selll¢m¢ni li lid IliE llniount uf obligalioii bc m¢84urcd rblithbly, L-.xp¢nob￿lO iy tiLcuuiiILd foi. (In on ULLiiJul¥ bDSiS l￿Wj hu¥ bcL'n cliissifiLd undcr liLadiiigs Ihal ug8lL'gJt¢ dll u)s1 rclJied ié) IhL c)ILg()iy. WhirL 41)sL4 Lwiiiot bL d1￿¢1]Y uits'ihiiiLd 11) pnrtlLuliir hefidings Iliey hRve bE¢ll iillllLtilr partlcular I*%Lricied purpos&% w51liin ili¢ objeLls tsf Ihe chariiy. R¢.4irioiiong I'ISL IILII 5PLcili¢d by Ilic dunor oi. wh¢n fiinds arl, rni&Ld lor PdrtlLuIHr rL8lriciLd purp1i8QS. P#n$ion L¥)518 and other p05¢-reLlrcmwkL b¢nell(5 'I'liu' ¢lillriiy 01)Lnilcx a dLfiiiL'd ethniribulivn PLnSi(111 ¥LhL*llle. Lvnlribulion% payllbl¢ 10 thc ¢hJrily'& p¥n¥iuN 8LhLmL orc Llithrg¢d 10 Ik, $1?Icin¢nt i)l- I.iliAnci41 ABlivlii¥i ID thE p¢rii)d l(> wliiuh Ihiy rvlo1#. P8Be 6 RTr)ksdown Cbmmmttily A¥soEiaiton Notes loth¢ FinaTrclal Sthi¢m¢nt5- ojntlnu for tha Year Ended31 Mir¢h 2W23 OTHER TRADING ACTIVITIES 2023 2023 M&in lithli Youili room Me￿[n8 room 15,425 1.539 2.970 54230 20Q 8,318 I,Q98 728 Minibus ProjBcL IrllDag¢n)￿n1 wmm. faeilili ruiid gLn¢r4llon-Liv#nt8 l.Ji)d TYu%t ii)nnagemeni Parish CoimLII clcanlng Ivent piY)o¢¢d5 Tuck.411()p 695 7,365 ()0 330 S4￿79 72.349 INVESTMBNT tNCOME 2023 2022 Ilthnk inrn rnGelvEd 51 56 TRUSTEES, REMLfpJBRATION AND BEkfBFITS I'hLre We￿ nii trui*e¢ ￿Munernttoll Dr other ￿n¢fiLl for the yepi. ¢nd¢d 31 March 2023 nDr tl?r tho yellr ¢nd¢d 31 March 2022. Trustets expfflY8¢J During the y￿r I'ru%te¢s incurrcd oxp¢nx¢¥ bchall. of tiiE rb4rlty tofolling £73 {2a22 £nlly I'hM¢ wcts pll i¢lml)ur8ed diiring Ihe yeur. COMPARATIVES Fok THE STATEMENf OF FINANCIAL ACTIVITIES lund INCOME AND BNDOWMENfs FROM Dw&ilons and legades 7,727 72,349 5r) Tollll ¥D.132 EXPENDITURE ON OUKr 85.37g NBf iNCOME/IEXPBNDITURE) 13.24fj} pag¢ 7 ¢oniinu¢d. Rot*adown Community As8odalh)n Nol%4 to tl¢Flll&nclalStatrfdents- ¢ontiAtsed for the Ye4r End¢>a 31 M&rGh 20 CQMPARATIVES VOR THE STATBMBNT OF FINANCIAL ACTIVITIBS- wntlnved ljnwegtriowl tlind RECONCILIATION OF FUNDS Totdl Ibnd5 btYJU8lit foN*d 249,95a YOTAL FLJNDS CARklED FORWAkD 244,712 TANGIBLIZ FIXED ASSETS Youdi wirtg oquIpDlVlIt rrrthold ptY)pLIty IllaLliin¢ry QOST Al l April 2022 Bhd 31 Mtrh 2023 130,0 6,964 DLPKbCIATION Ai l Api'll 2022 6,964 Ai 31 MoNlI 2023 0.964 NBT BOOK VALU£, Ai I l Miiiili 2023 150,000 AI 3.1 MAr¢h 2022 Fixiur¢8 llnd Mi)iui' vchiclo¥ CompiitJ' c(iuipiniYt Towl8 COST Ai i Awll 2022 and 31 March 2023 24,015 23,139 2,480 218,714 DEPRECIATION AL l Api'il 2022 ChJr6ie ti>ryLiir 21,049 2,4112 23,139 2A80 65.748 2.4112 Al I l MillLlI 2023 23,451 23,139 2,480 68.150 NBT BOOK VALUE AI J I MttiLli 21123 5( 1511,5(A At 31 Mdith 1022 2,906 152,P66 niinuld... RoDk8dO￿ Community kno¢la¢hn Not# ¢9 th¢ FinanciAI St4¢mqil¥- ¢Mrin¥g for tho Year Effd￿ 31 March 2023 DBBTORS.. AMouKfs FALLING DUI.: WITHIN QNiI YBA 2023 21122 I'rth dcbrors 34B CREDITORS., AMouKfs FALLINQ DUE wrrAJN ONB YEAR 2D23 2022 'I'ry(L' ¥ridilorb Oilitrci'ediinr 898 1.845 2,743 CREDITORS., Amouwfs FALI.INQ DUB AFTBR MORB THANONB YEAR. 2022 Olliej. Gipdlior5 ID. MOVBMENT IN FUNDS Ncl movemeiii In lunds Al 3113123 hi 114122 Unrestricted lund8 cnLI-Jl lun(I 214,712 (5911 244,121 1'0TAL fuNDS 244,712 (591) 244,121 Nei In(Iveiiie￿I Ill fund5, Incli￿¢d in lh¢ 4bttyve bre M follDws'. Re%ourrL'S expeiided MoveniLni rnsource5 u￿r￿triCIt￿ fvndB 101.846 Cl￿,437) (591 J TOTAL FUNDS 101.846 1102,4171 15911 ¢oniinued... RoDks4owll communlty.As￿mtloll Notr8 to thoFthan¢lftlSt8ttM'+¥LtS. ka)fttirtyRd ror theY•ir Ended 31 Mir.¢h 202J 10. MOVBMBNT INFUNDS- continued COMP￿￿¢1¥¢3 ttjr rnovement in fllndg Nei muvim¢ni in tund$ Ai 114121 3113122 U#regirl¢ted fiLnd& 24(),958 15.246) TOTAL FUNDS 249,958 1S,2461 244,712 ompDroilv¢ n¢1 niovem¢nt in fynd¥, 5nLludEd In (heubo￿. ar¢a8 follows.. IiicnmSng Mnveiiienl in lund¥ XPL'n unreslr1cl￿ Ibnds 80,132 (115.378) ($3461 TOI'AL FUND8 80,132 (85,178) 15,2461 RBLATED PARTY DISCL08URES Duiin& IhL y¢qr cxpon895 Incurrod on behulf of the Lknpjlry by truyt¢¢s an¢J r¢lui¢d pul'li￿ iowiled £7Y12022 - £tt111, These wert,811 r*ll￿burS¢d duiliig lh¢ yEAr. OPENINQ BALANCES We ha¥¢ uNdertaken apprnpAllte to coftflrni wh¢ilicr llie nwt¢rlo1 MI￿￿1¢111￿ts Ihii could lh¢ curr¢ni perod* Llnonci418tal4meniÈ. We hav.e cbo¢knd.' Ilie prlur perfod'b ¢loJin¥ httlbllcea hav¢ beon approprf&iBly br(iugilil foiward the oiitrdrtt period, OPL'niiiB halanLL* rL'tIILI Ilie ￿IppI[c￿tioll ol'uiipiiii?riuiL a¢¢nuniin& wliLiL%. pL'I'fiii'iii