Report of the Trwtsej 8nd Unaudlted Fknatt¢l•l Sttethents lor the Year Ended 31 Mr¢h 2024 Butler & Co Audit Lilted Cknered Accountants endR¢SteredAdIt0t9 The Old Stables Bishop's Sutton A]$fd SU24 OAA
RooksdowD CommuDItyAsyociation ConteDts oftht Ftsancl•l Statements for the YtarEnded 31 Mr¢h 2024 Page Report of th¢ Trustee• I to 2 tDdeptndeDt EMIllerS Report stst¢meD¢ of Flnanclal Attlvl Balanee Sheet Note• to the Fknancl*l Statsments 6 to 9 Detalled StatsmeDt of FlnoDclal Activltkl 10 to 11
RIK)ksdowD Cowmunlty Association Report ofthe Trustees ror the Year Ended 31 MAreb 224 The trnstees presellt their report with the f]ngucial statemellt5 of the clwity for the year ded 31 Mgrcb 2024. The t¢¢s have athpted the provisions of AccotIng and ReportiD8 by cRlties.. Ststement of Recon)mended Pra¢tLce app]icAble to )lti¢5 pr¢paring t]Leir accoullts JD ac¢ordall¢e with the FiDcIal Repll)g Standsrd applicable in th¢ UK ar Repub]ic of Ireland IFRS IW2) (efftive l January 2019). ObJe¢tlvu aim$ The Trustees must applythe i]Orne of the drIty in fiwtheraDc¢ of the following objectives: a) Promot¢ th¢ beDefit of the ijthabitants of RooksdoHTh and the neigbbourbood together defmed by the porith boundary of Rooksdowi, without distinclion of seL sexua] OT]enratio race or poliiieaL religi¢)u4 or other opiniolls, by &%sociatiti8 together the inhabitsnts tbe loca] authltieS volunt9ry and oth¢T organisations cojnmon effort to ¥2ce education and to PTovidt faeilities in the illtercsts of Social welfare for r¢creatiOll 8Dd leisure time occupation with tbe objective of improving the ¢ondiliouy of life for the itthabitant5. Establish, or Secu the establishn)ent of, a Community C¢Dtre, and io maintaio atsd mano8e tbe sam¢, whether Alone or in ctsoperntion with Any IIK418uthority or other person orbody, in fijttheronce of these objeetives. c) Pn)mote sueh other clwitable purp)ses &s tiLue to time be d¢i¢llDilled. b) Publle beneflt The TnteeS have complied with their duty to bave thje rewd lo the 8uidgnce on pub]i¢ benefit 85 publis1 by the Cbarity Commi85iOn. Th¢ Twsttt5 feel tlwt the cbarity iy of publie bene ACHVE£T AND PERFORMANCE Charltsble actfvltlel The Association a¢bi¢ved its objectives durin8 tbe yeAf and wlll eontinue io PUJBue its purpose, 8nd as a r¢$ult CurreIY ill the pmcess of discussing the followitig go&ls f(x the CClD yw. a) Ext¢llSiOD of ywth club provisic(L b) A¢qui5ition of more community space ANCUL REEw FlnAnelal posltlon Totsl fimds have decreasedby £15.14212023 - £591) and stand at £228,979 (2023- £244.121). Bak alld c&8h b818Dces have decre from £95,952 in 2023 to £84.694 ill 2024. ReJerYe¥ policy The policy reserve5 is lo reinvest any surplus into the iDfrastructure of the charity. w well L8 sup1ti[18 iwtialives to encourage the advgncement of the charity's objectives. Goln8 contern After mAking appropri&te enquirAe& the tswtee5 baye & reaS0tle w)e¢tAtioll that tbe Clwity b&9 8dequate resources to continue in operational existence for the foreseeable For this rel80 tbey ¢olltinue to adopt the going concern basis JD prepari1 the finan¢iA] statements. Fwther detaiis re8ding th¢ adoption of the goin8 ¢QDcern basffis Can be fowid in th¢ AeeountingPolicies. sTRUuRE GOVERNANCE AI¥D MANAGEMENr Governlng document The clharity 15 colltro]kd by it8 governitig documenL o deed of tsugt and ConltleS utiincorfftd Chlty. The Trn5tee5 have adoptrd the Provisiojjs of the Statement of Recon]mended Praetiee (SORP) "Aecounting & Reporting by Clwities" issued iTLMarch 2005 in PrepIng the aDnual rewt alld fllll)ncial thte]ll¢uts of the clwity. The clwity was constituted on 6th Septeber 2017 Ss CbarÈty NuD]ber 1174526 alld is registered at CompAnies House as a Charitable ]orKrated Organisation (CIO) number CE012133. The new CIO bLs tAken on the role, r¢S[s)i11tic$. & liabilities of the previous Rooks(k)wu Cottllnuniry Associalion- Charity Nwllber 1142688. Page I
R(kSdOWn Communlty Report of the TStee5 ror the Ye8r Ended 31 March 2024 STRUCllJRE, GOVERNANCE AI¥D IW4AGEMENf Recrultmtnt and appointment of trustf48 The appoinlment of new tswiees is governed by 8od $¢1 (xtt ill the governiti8 docucaart. The powerofappjinting new trusttts is vested in the thted8. Relatsd partl Th¢tr were no ttlatedporties durill8 tbe year. Registered Cbarity numhr l174526 PrlDclpal wddrth8 ParkPrewett Road B&%iD8Stoke Hampshire RG24 9XA M Bi885 P Lovett L Streeter S Cowdrey J Co15ts)n IndepeDdent Eiamlntr Mrs J M Butler FCA, Illdep¢n&llt ¢xAmin Butler & Co Audi¢ Limited Cbart¢r¢d Accountants Regi$let Auditors The Old Stsbles Sutton Manor Fanu Bishop's SuttoD A]resford Halllpsbire S024 OAA Approved by orderof the boord of tru51ees on.. .. And siglled on its b¢lw]f by.. P Lovett- Tntee Page 2
iodepettdettt ExamlDer's Rep)rt to tbe Trte¢S of Rooksdown Cornmulllty Association I report to th¢ eharity's lrnstee5 on my examin0 of the ac¢ouTts of Charity n8me ('the CIO,) for the year ended 31 Mar¢h 2024. Re8pon8lbliltle4 and basts of report As the chlty tswtees of the CIO you are responsibk for the pwaration of tbe COunts in accordance with the requirements of tbe Charities Act 2011 Cthe A¢t). I wrt in respect of my examinlott of the CIO'S acci)IintS C*Tied out wider sectioll 145 of tbe Acl. In carying out my examination I hAve followed all alICable Direi0S given by the Charity Commission ullder section l45(5)(b) of the 2011 Act. IndepeDdent eiarnlDer'J ststtment I have COllLplcted my examination. I confmn that llo tial matrers bave Come lo my ailention in CODaeclioD Witb the examiDaiioti which gives me lo lieve that any material respect: accouDfin8 records were not kept inrespecl of tbe CIO as rewired by swcion 130 of the Cb#rili¢g A¢t' or the aceounts did llot acc()rd with those records,. or the accounts did not cornply with the applicable requireD]¢nts coDcernin8 forni sod content of accounts set out in th¢ CbaTitie8 (Accounts and Repotts) RegulatiOD5 2008 other than pny requirement that tb¢ aeeounts give and faie view which IS llot a matter considered as of iud¢p¢udeni examination. I have llo concerns and bave com¢ r$S no other matters in ¢onneciion with the examination to which attention should bc dr8wu in this report in order to eDable a propttuttderstondin8of tb¢ oUts to be rea¢h¢(L Opettkng balancu and eomparatlve rfjults We bave undertaken appropriate work to CODfym) whl¢r the opening balBnce9 contain matffial misststements tha¢ c{xd affect the Lwrrellt period'5 fuwicial slatetuellts. We have chk¢d.. the priorp¢riod's closing lnCeS bave beet] appropriatety bTou8ht forward iDttTr trL¢ current period opening bal8nce5 reftect the applicati(m of appropriate accounting policies. perfornied specific predureS JD order to gain assurance over thc op¢ning bolonc the ligbt of the k[VIed8e and understandin8 of the chlty and its ¢nvironn]eDI obtaiued in the courJ¢ of the illdependeni examin0 we have Jwt identified material mi5s1at¢m¢nts In the comparative figwes. Butler FCA. IndeptDdent examitier Butler & Co Audit Limit¢d Ch&rtcrcd AcCoulltaT glld Re8iStered Audiiors Tr Old Stxbles Sutton M9llor Farni Bishop's Sutton Alresford Hampsbire S024 OAA Date.. Page 3
Rook0 A&s(Kiotion Statement of Financlal Aetlvities for the Year Ended 31 March 2024 2024 Unrestricted 2W23 Nth¢s I10n5 gnd legacies 1.035 13,482 83.196 2,191 3.277 84,079 951 3J34 tDv¢sI)nellt tllcome Ixber income Totsl 89,699 101.846 Other 104,841 102,437 NET INCOMFJ(EXPENDrruRE) (15,142) (591) RECONCILIATION OF FUNDS Totgl fi(b brou8ht forward 244.121 244,712 228.979 244.121 The nol¢s forni part of th¢ r]D8ncial statements Pfjg¢ 4
Rook4down Community A8wlthtton BAlanee Sheel 31 March 21ll4 2024 UDTestrieted fimd 2023 Totsl fjjnds FIXED ASSETS TBn8ible assets 153.498 150.564 CURR A&SETS Debtors C&4h at baDk 1,603 84,694 348 95,952 86,297 96.31 CREDITORS Amounts falling due within one year {10,816) (2.743) NET CURRE ASSETS 75,481 93.557 TOTAL ASSETS L CURRENr LIABILITIES 228.979 244,121 NET $SETs 228,979 244,121 Ut]restrict¢d fi 22&979 244,121 228.979 244,121 Statements were Approved by the Boord of Thstee5 Aod Authctised for l$sue .. and were Si¢d on its b¢balf by: P knett. TnJ8tee The notes f(ThPBrt of these financial
R1[9doWn ComMuty knocFatlo Notes to tbe Flnancial Statem¢llts for tbe Year Ended 31 March 2024 ACCO1NG POLICJES Bas&9 of preparlng the fiD4D¢lo1 Statetllents The fm8ncial statements of the charity. which is a public benefit enlity uttder FRS l(r2, have beets prepaTed in rdance with the Chariiie5 SORP (FRS 102) 'Aecollnting and Rqx)rting by Chartties: Statemeut of Recommended Practic¢ applicable lo dmrities pparI8 their accounts in aCcordce with the Financi91 Reportitig StgJJd8rd applicable in the UK 8nd Republic of treland IFRS 102) (effeclive l January 2019),, FiD8ncial Reportiti8 Standard 102 'The Fitjattcial Reporting Standard applicable in tbe UK 8TJd Republic of Ijrlalld, and the Charitiu Ad 2011. Th¢ fwrlcial ststEments have wared lllld the histileI w8t collventiou. Crltlt81 accountlo¥ judgernents and key sources of estlmatlon uncertalnty Jn the application of tbe companys aecounling wlicies, the uusteeg are rwirtd to make judgemetLts. estimetes and assumptions about the eATryillg amount of &ssets and liabilities that 8re Dot Ttadily app#mit from other sources. The estimates and associated 8s5uInptiims 8xe based oll hisitiTic41 experience alld other factors that are consideredlevant. Actual results may diff¢r from these estimat¢s. The estimates aDd undcriying ossumptions 8T¢ reTriewed on ongoiD8 basis. Revisions to ¥counting estin)at¢s Are T¢cognis¢d in the in whi¢FA the estimate t5 revise if the revision aff¢ds only tbat perio(L or in A period of the revision Bnd fvture Frtriod5 if the reviqion afftets both cumt and fiJftr¢ peri(d. No key judgements w¢r¢ exercised by the direetor5 in the preporntioll of the fwancial statements. Income All ineoLue is reco8nised io th¢ Statement of Fitw)ci@l Aeiivities ¢)Dce the charity h&5 entitlement to the fi8, il is Fwbable that the income will be received and the amount w be me&sured reliwbty. Expendl¢ure Liabililies are recognised 05 expenditrlle soon as there is a legal or constsvctive obli8ailon cotrllnittin8 the charity to tbgt ¢xpeDditure, it is probabl¢ that a tr8JL8fer of 001¢ benefits will bc rcquired in settlement and th¢ gmounl of the obligation can bc measured reliably. Expendittur is accounted for on all a¢nlS b&%is and n ¢lwified under heodin85 that &gw8oie 811 ¢ost r¢luled to the category. Where costs cannot be diTectly attributed to particular hcadit]gs they h8v¢ been allocated ¢0 activities on a basis eonsi$Leni with the use of resources. Tangible Ilz¢d ajyets Depreciatiott is provided at the followin8 A[u&l rates in order io WTite off each asset over its esti[[ed usefvl Fixtire5 and fittings IO% ott eost T¥x8llon The charity is exempt from iu on its ¢h8ritable tIvItics. d accounting Uwcstricted fimds can be used irA OrdAn¢t with the thAritable objectives at the disrtion of the Inlee8. Re5tiicted filnds Only be used for particular restricted pu4)oses within tbe objects of the chArity. Restriction$ arise whcn specified by the doJLor or when fid8 8re raised forparticul8rTestricted putposes. Furtber explonation of the tAtur¢ purFose of ea¢h fijnd is illchuled in the note5 to the ftt]8nci81 ststements. Penylon costs and other post-retlTemeDt beDellts The chaTity operates a dcfmed contribution pension scheme. Contributions payable to the charity's ptll5iOll hellle ate cb9X8ed to tbe Statement of Firwicial Activities in the period to which they relate. Page 6
Roojudown CommuDIty Asgodatlon Notes to the Flnancial StatsmeDts- continued for the YearEttded 31 March 2024 2024 2023 Main hall 8,809 1,640 I,(K)O 61.433 15,425 1.539 2.970 54230 200 9,325 Meditig riK) Main Imll (B10s50m) Minibus Patish Cowcil cleatiing Event proceeds Tuck shop 10,130 330 83.196 84.079 2024 2023 Bank inte8t received 2.191 951 TRUSTEES, REMUNERATION AND BENEFITS There were llo trnytc¢s' r¢muneration or othu bell¢fits for the year ended 31 Mar¢h 21f24 Dor for th¢ ye4r ended 31 MaTch 2023. Tnuts•i' expen8eJ During the ye8r Trustees iD¢UTred eX]Stt on bebalf of th¢ thity totalliti8 £448 (2023 - £73). These were all reiwbutsed durltig the year. TANGTBLE FIXED ASSETS Youth WIT18 Piani and equipment ttwhinery Freehold PrnFQty COST Ai l April 2023 Disposals 150.(MK> 12.116 (3,450) (2237) At 31 MAr¢b 24 150,(MM) 8,666 4.727 DEPRECIATION Ai l April 2023 Charge fiyyear EliJniDated oll disFwI Ch8r8e written back 12.116 6.964 (3.450) (2,237) At 31 Mawh 2024 8.666 4.727 NET BOOK VALUE Ai 31 March 2024 150.000 At 31 Mwch 2023 150,000 Pg8e 7
Ro0dOwn CommuDIty Association 1¥0tss to tht Financial StsteJttents- continued for the Year Endgj 31 March 2024 TANGIBLE FIXED ASSETS- conthiued Motor vehicles Computtt equipynent rittiDgs Totals cosr At l April 2023 Disw5Jls 24,015 23.139 2,480 (2,480) 218,714 {8.167) At 31 mSh 2024 24,015 23,139 210.547 DEPRECIATION At l April 2023 Cborge for y¢8r Elill)inated on disEK>5al Charge writtell back 23,451 1.551 23.139 2,480 68,150 1.551 (8,167) (4,485) (2,480) (4.485) At 31 March 2024 20.517 23,139 57,049 NET BOOK VALUE Ai 31 m9 2ff24 3.498 153,498 At 31 NI8rch 2023 564 150,564 DEBTORS: AMOiJNTS FALLING DUE wrriitN ONE YEAR 2024 2023 Trth debtor5 1,603 348 CREDITORS.. AMoiJNfs FALLG DUE wmuN ONE YEAR 2024 2023 TJ¥de creditors Other creditors 3.953 6,863 898 1.845 10,816 2.743 Net movejnent in fid$ At 3113124 Ai 114r23 Unrestrlcted hndl General fwhd 244,121 (15.142) 228,979 244,121 (IS,R42) 228,979 Page 8
RIM)kdov4n CommuDIty knoctstloD Notes to the Fthancial StatemtntS- CODtiDued for tbe Year Knded 31 Marcb 2024 MOVEMENT IN FUNDS- eontlnued Netmovement in funds. included iu the above att as follows: Incoming resources Resourcei Mov¢ment expended Unrestricted thnds 89.699 (104,841) (15.142) TOTAL FUNDS 89,699 (104,841) (15.142) Comporatfve8 for movtment tUDd• N¢t tnovexnent in fiJn(ts Al 3113f23 Ai 114r22 UDreJtricted thndj General 244.712 (591) 244,l21 TOTAL FUNDS 244,712 (591) 244,121 Comp8rative n¢t movemeni in fuTuls. included ttt the abcV¢ follows.. Incomitig Re8our¢ Movement (lld¢d in fimds Unre8trleted fundj General fimd 101,846 (102.437) (591) TOTAL FUNDS 101,846 (102.437) (591) RELATED PARTY DISCLOSURES DuJin8 the year expenses in¢urred on behalf of the clwity by tn]ste¢s related p8rties totalled £448 (2023 . £79). These We all relbUrsed during th¢ year. Page 9
R(M)k&down Communlty AMo¢iatfion Detailed StstsmeDt ofFtnaneial Activlti for the Year Ended 31 M&reh 2024 2(r24 2023 ll¥COME AIW ENDOWMENTS DoMtionJ and leg8ei 49 170 13,312 1,035 13.482 Other trAdlng Aedvltks Main hall Youth room Meeting room Main h811 (Blossom) Minilws Parith Council ¢le@tiill8 Event pr(Keeds Ttsck sh¢)p 8.809 15.425 1,539 2,970 54230 200 9,325 60 330 1.000 61,433 10,130 83.196 84.079 IDvestmeot kncome BaDk iDteJrst rec¢ived 2,191 951 Other Income Etllploymeni #llowance 3.277 3,334 Total Ineomlpg r&wurees 89,699 101,846 Support M#Dagement Wages Social sc¢urity Pellsiotts Rates Al water 40,651 3,277 299 6.850 2,306 5,910 885 35 14,452 25,899 38,788 3J34 318 6,133 2.184 5,372 921 35 9.981 25,604 165 450 812 533 (62) 15 1,240 Light and heat Telephone Sundries ReIrS 8nd renewab CleaDin8 Motor c95ts Reut Community event cxpeDses GenerAi eveDt5 Christm8s eveDt5 Tuck shop expeDse5 Summer events 31K) 761 46 103277 95,823 This page doe5 llot f¢xm of the statutory fin8ucial ststemeDts Pa8e 10
RkOll CommuDIty knocladon Detailed Statement of FiDaD¢ial Activiti for the Year Ended 31 March 2024 2024 2023 Management FknaDce B8Dk cbarg¢s 124 125 Otber tkpreciation of &KtUTes aDd fittillgs (2,934) 2,402 G0venll£e costs Accollutsu¢y legal fees Bookkeeping 2.1(M) 2274 1.8(K) 2,287 4,374 4,087 104.841 102,437 tipeDdlthre (15.142) (591) This page d(xs not fomi of the statutory fin8rKial slateloenis P¢11