Report of the Trwtsej 8nd
Unaudlted Fknatt¢l•l St*tethents
lor the Year Ended 31 M*r¢h 2024
Butler & Co Audit Li￿lted
Cknered Accountants endR¢￿SteredA￿dIt0t9
The Old Stables
Bishop's Sutton
A]￿$f￿d
SU24 OAA

RooksdowD CommuDItyAsyociation
ConteDts oftht Ftsancl•l Statements
for the YtarEnded 31 M*r¢h 2024
Page
Report of th¢ Trustee•
I to 2
tDdeptndeDt E￿MIller*S 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 2￿24
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 Acco￿tIng and ReportiD8 by cR￿lties.. Ststement of Recon)mended Pra¢tLce
app]icAble to ￿)￿lti¢5 pr¢paring t]Leir accoullts JD ac¢ordall¢e with the FiD￿cIal Rep￿ll)g Standsrd applicable in th¢
UK ar￿ Repub]ic of Ireland IFRS IW2) (eff￿tive l January 2019).
ObJe¢tlvu aim$
The Trustees must applythe i]￿Orne of the d￿rIty 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] auth￿ltieS volunt9ry and oth¢T organisations
cojnmon effort to ￿¥2￿ce 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 Tn￿teeS 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
ACH￿VE￿£￿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¢$ult
Curre￿IY ill the pmcess of discussing the followitig go&ls f(x the CC￿lD￿ yw.
a) Ext¢llSiOD of ywth club provisic(L
b) A¢qui5ition of more community space
ANCUL RE￿Ew
FlnAnelal posltlon
Totsl fimds have decreasedby £15.14212023 - £591) and stand at £228,979 (2023- £244.121).
Ba￿k alld c&8h b818Dces have decre￿ from £95,952 in 2023 to £84.694 ill 2024.
ReJerYe¥ policy
The policy reserve5 is lo reinvest any surplus into the iDfrastructure of the charity. w well L8 sup1￿ti[18 iwtialives to
encourage the advgncement of the charity's objectives.
Goln8 contern
After mAking appropri&te enquirAe& the tswtee5 baye & reaS0t￿le w)e¢tAtioll that tbe Clwity b&9 8dequate resources to
continue in operational existence for the foreseeable For this rel80￿ tbey ¢olltinue to adopt the going concern
basis JD prepari1￿ the finan¢iA] statements. Fwther detaiis re8￿ding th¢ adoption of the goin8 ¢QDcern basffis Can be
fowid in th¢ AeeountingPolicies.
sTRU￿uRE GOVERNANCE AI¥D MANAGEMENr
Governlng document
The clharity 15 colltro]kd by it8 governitig documenL o deed of tsugt and Con￿lt￿leS ￿ utiincorfftd Ch￿lty.
The Trn5tee5 have adoptrd the Provisiojjs of the Statement of Recon]mended Praetiee (SORP) "Aecounting & Reporting
by Clwities" issued iTLMarch 2005 in Prep￿Ing the aDnual rewt alld fllll)ncial thte]ll¢uts of the clwity.
The clwity was constituted on 6th Septe￿ber 2017 Ss CbarÈty NuD]ber 1174526 alld is registered at CompAnies House
as a Charitable ]￿orK￿rated Organisation (CIO) number CE012133. The new CIO bLs tAken on the role,
r¢S[￿s￿)i11tic$. & liabilities of the previous Rooks(k)wu Cottllnuniry Associalion- Charity Nwllber 1142688.
Page I

R(￿kSdOWn Communlty
Report of the T￿Stee5
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 $¢1 (xtt ill the governiti8 docucaart.
The powerofappjinting new trusttts is vested in the th￿ted8.
Relatsd partl
Th¢tr were no ttlatedporties durill8 tbe year.
Registered Cbarity numhr
l174526
PrlDclpal wddrth8
ParkPrewett Road
B&%iD8Stoke
Hampshire
RG24 9XA
M Bi885
P Lovett
L Streeter
S Cowdrey
J Co15ts)n
IndepeDdent Eiamlntr
Mrs J M Butler FCA, Illdep¢n&llt ¢xAmin
Butler & Co Audi¢ Limited
Cbart¢r¢d Accountants Regi$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- Tn￿tee
Page 2

iodepettdettt ExamlDer's Rep)rt to tbe Tr￿te¢S of
Rooksdown Cornmulllty Association
I report to th¢ eharity's lrnstee5 on my examin￿0￿ of the ac¢ouTts of Charity n8me ('the CIO,) for the year ended 31
Mar¢h 2024.
Re8pon8lbliltle4 and basts of report
As the ch￿lty 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 examin￿lott of the CIO'S acci)IintS C*Tied out wider sectioll 145 of tbe Acl. In carying out my
examination I hAve followed all a￿lICable Dire￿i0￿S 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) wh￿l¢r the opening balBnce9 contain matffial misststements tha¢
c{x￿d affect the Lwrrellt period'5 fuwicial slatetuellts. We have ch￿k¢d..
the priorp¢riod's closing ￿l￿nCeS bave beet] appropriatety bTou8ht forward iDttTr trL¢ current period
opening bal8nce5 reftect the applicati(m of appropriate accounting policies.
perfornied specific pr￿edureS JD order to gain assurance over thc op¢ning bolonc
the ligbt of the k[￿VIed8e and understandin8 of the ch￿lty and its ¢nvironn]eDI obtaiued in the courJ¢ of the
illdependeni examin￿0￿ 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

Rook￿0￿￿ A&s(Kiotion
Statement of Financlal Aetlvities
for the Year Ended 31 March 2024
2024
Unrestricted
2W23
Nth¢s
I￿￿10n5 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

R￿1[9doWn ComMu￿ty knocFatlo
Notes to tbe Flnancial Statem¢llts
for tbe Year Ended 31 March 2024
ACCO￿1NG 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 p￿parI￿8 their accounts in aCcord￿ce 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 histi￿le￿I 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
considered￿levant. 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 fi￿￿8, 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 ￿0￿0￿1¢ benefits will bc rcquired in settlement and
th¢ gmounl of the obligation can bc measured reliably. Expendittur is accounted for on all a¢￿n￿lS 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$Leni with the use of
resources.
Tangible Ilz¢d ajyets
Depreciatiott is provided at the followin8 A[￿u&l rates in order io WTite off each asset over its esti[[￿ed usefvl
Fixtire5 and fittings
IO% ott eost
T¥x8llon
The charity is exempt from iu on its ¢h8ritable ￿tIvItics.
d accounting
Uwcstricted fimds can be used irA ￿OrdAn¢t with the thAritable objectives at the disrtion of the In￿lee8.
Re5tiicted filnds Only be used for particular restricted pu4)oses within tbe objects of the chArity. Restriction$
arise whcn specified by the doJLor or when fi￿d8 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 inte￿8t 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 2￿4
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

Ro0￿dOwn 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 mS￿h 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 FALL￿￿G 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 fi￿d$
At
3113124
Ai 114r23
Unrestrlcted hndl
General fwhd
244,121
(15.142)
228,979
244,121
(IS,R42)
228,979
Page 8

RIM)k*dov4n 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 abc*V¢ 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 rel￿bUrsed 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
Re￿IrS 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

R￿k￿O￿ll 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
G0ven￿ll£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