2025-03-31-accounts - Whitleigh Community Trust

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Whitleigh Community Trust

Unaudited Financial Statements For The Year Ended

31 March 2025

Registered Charity Number: 1177144

CIO Number: CE013244

Website: https://www.whitleighcommunitytrust.org.uk

Whitleigh Community Trust Report and accounts Contents

	Page
Charity and Company information	1
Trustees' Report	2
Statement of Trustees' Responsibilities	6
Independent Examiner's report	7
Statement of Financial Activities	8
Statement of total recognised gains and losses	9
Balance sheet	10
Notes to the accounts	11
Detailed Statement of Financial Activities	18

Whitleigh Community Trust Charitable Incorporated Organisation Information

Charity Number 1177144

Company Registration Number

CE013244

Trustee

B J T Meek I E Ford K Redgrave D Finan E Dunster G Smith

Chair Person

B J T Meek

Principal Office

Room 202 Four Greens Community Hub 15 Whitleigh Green Whitleigh Plymouth PL5 4DD

Independent Examiners

Wills Accountants Ltd 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR

Bankers

Barclays Bank PLC 140-146 Armada Way Plymouth Devon PL1 1LA

Whitleigh Community Trust The Report of the Trustees for the Year Ended 31 March 2025

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.

Objectives and activities

To further benefit the residents of Whitleigh, Plymouth, and the surrounding neighbourhood—without distinction of sex, sexual orientation, race, political, religious, or other opinion—by working together with local authorities, voluntary groups, 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 activities, with the objective of improving the quality of life for residents.

To achieve the above objects, the Trustees shall have the power to:

Benefit all residents of Whitleigh by providing opportunities for learning, leisure, and wellbeing, with the aim of improving their quality of life.
Develop the capacity and skills of the Whitleigh community so that residents are empowered to identify and address their own needs.
Prevent or relieve poverty in Whitleigh by providing grants, resources, and services to individuals, charities, or other organisations working to prevent or alleviate poverty.
Provide community transport support for residents in Whitleigh.

Cooking With Allotment Food

Promote social inclusion and prevent isolation. For the purposes of this clause, “socially excluded” means being excluded from society, or parts of society, due to one or more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency, including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation, or gender reassignment; poor education or skills attainment; relationship or family breakdown; poor housing (i.e., housing that does not meet basic habitable standards); or crime (either as a victim of crime or as an offender seeking rehabilitation into society).

Promote and support the health and wellbeing of residents in Whitleigh.
Promote the social and economic regeneration of Whitleigh through training and employment opportunities, including support for social enterprises and local businesses.
Provide housing for those in need, as long as this does not overlap with local authority duties.
Maintain and improve public spaces for the benefit of residents.
Provide recreational facilities.
Protect and conserve the environment.
Establish, or secure the establishment of, a community centre to support and advance the aims of the Charity.

Play In The Park 2024

Whitleigh Community Trust The Report of the Trustees for the Year Ended 31 March 2025

Public benefit

The aim of the Charity is to benefit all residents of Whitleigh, Plymouth, by providing opportunities for learning, leisure, and wellbeing, thereby improving the lives of residents. This is achieved by developing the capacity and skills of the community so that residents can identify and address their own needs. In planning our activities for the year, we have given careful consideration to the Charity Commissioner's general guidance on public benefit under section 17(5) of the 2011 Charities Act. In particular, we have worked closely with the local community to ensure the charity continues to meet the needs and requirements of the various community groups that use its services.

Achievements and performance

Art Painting In The Community

These larger events create a sense of belonging and connectivity, while also offering volunteering opportunities. Our activities help raise aspirations by providing residents with opportunities to develop new skills, access training, build confidence, and enhance employability.

Reaching Communities PL5 Pathway Project

The successful partnership with Four Greens Community Development Trust secured funding from the National Lottery Reaching Communities in December 2024 for a four-year collaborative project. The PL5 Pathways Project aims to create meaningful, compassionate, and sustainable pathways for communities north of the A38.

The charity will be responsible for managing project delivery in Whitleigh, as well as strategic monitoring and evaluation. This includes developing volunteering, upskilling, and training pathways for residents, based on identified community needs.

To deliver the project we have appointed a new member of staff on 18 hours per week as well as securing contributions towards the manager post.

Weekly activities in the community include friendship cafés and lunch clubs, wellbeing art groups, fitness classes, participatory arts projects, growing projects, community walking groups, management of the community allotment, community training programmes, and a series of larger-scale annual community events and celebrations.

We work with an average of 100 adults per week through our group activities, and up to 15 young people. In addition, we provide one-to-one support for residents who require assistance that cannot be addressed in group settings. We also continue to support individuals and families in need, helping them access benefit support, debt advice, assistance with form filling, and volunteering opportunities.

This year, we delivered four large events, including Play in the Park, The Big Lunch, and the Lantern Project, as well as several trips away. The supportive networks fostered through our work enable residents to naturally find ways to support one another.

Allotment Image 2025

Whitleigh Community Trust The Report of the Trustees for the Year Ended 31 March 2025

Footwork and REACH

The Housing Project has continued to progress positively. Funding from REACH enabled the Charity to employ experts in Community-Led Housing to support some of the more complex aspects of development and financial viability.

This helped to build strong networks with other projects carrying out similar work, both locally and nationally, including partnerships with the University of Plymouth, We Can Make in Bristol, and Nudge Communities.

Further to this mentoring and support were provided through Footwork Trust’s People and Place programme.

Report 2025 Pam and Pete

Youth Work Champion

This year, the Youth Champions project, funded through Awards for All, delivered two six-week training programmes for twelve residents.

The programme supported residents to become volunteer youth leaders in Whitleigh.

The Youth Champions have since gained experience in other youth settings and are now planning pop-up delivery sessions for young people in Whitleigh.

The project and training has been co-designed with young people and hopefully create much needed provision in Whitleigh.

Structure, Governance And Management

Youth Pop Up

Organisational structure

The charity is a Charitable Incorporated Organisation. Overall responsibility for the management of the charity is vested in the Trustees. The charity is managed on a day-to-day basis by Barry Meek, a trustee of the charity, who is the main contact. The charity holds trustee meetings throughout the year; these meetings are organised by the Trustees to continue with the work necessary to maintain the objects of the charity. All trustees volunteer their time freely and no trustee remuneration was paid in the year.

Governing document

The charity is governed by its constitution dated 15 January 2018.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Recruitment and appointment of new trustees

New trustees can be appointed by a resolution passed at a meeting of charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

New trustees are inducted into the workings of the charity during meetings held on a regular basis.

Whitleigh Community Trust The Report of the Trustees for the Year Ended 31 March 2025

Trustee Developments

Over the past three years, the Trustees have worked diligently to recruit new Trustees with specific skills to ensure the Charity remains resilient and sustainable for the future. As a result, all Trustees have strong connections to Whitleigh and bring valuable skills and insight to the Charity’s work.

This year, the board appointed two new Trustees: Gemma Smith, who brings expertise in inclusion and community participation, and Rosemary Drew, a community researcher with Foods Equal and a local volunteer. Other developments included additional trustee training, which supported the creation of strategic plans to ensure the ongoing success of the Charity. These plans focus on fundraising for core running costs to sustain weekly activities, as well as for specific projects such as the Lancaster Gardens Housing Project, the Youth Champions project, and the new Reaching Communities project in partnership with Four Greens Development Trust.

Financial Review

Reserves policy

In general, it is considered prudent to maintain a level of usable reserves sufficient to cover unexpected or unplanned events, thereby protecting the charity’s primary objectives. At the same time, the Trustees are committed to ensuring that funds are used to benefit the residents of Whitleigh, Plymouth, which creates an imperative to actively consider the use of reserves. The Trustees therefore aim to hold free reserves equivalent to three months of the charity’s core costs, to ensure the organisation can continue to meet its obligations, including the payment of employees.

At the year end, the total level of reserves was £159,168, comprising £36,102 of restricted funds for Community Development Projects, £5,328 for Social Housing Fund Programme, £60,208 for Green Connectors Support and £57,530 of free reserves, as shown on page 10 of the accounts.

Restricted Funds

Any surplus income not utilised during the year is carried forward to utilise against these projects in the following year.

Unrestricted Funds

Surplus income not distributed during the year is added to the unrestricted fund and is available for the ongoing projects of the charity.

This year the funding from Whitleigh Big Local came to an end in December 2024 as the programme of funding had finished. A final amount of grant was passed to the charity to continue the work beyond December 2024. This sum will be used to continue to secure paid staff, giving the charity time to find additional, alternative funding streams.

Investment policy and objectives

Aside from retaining a prudent level of reserves each year, most of the Charity's funds are spent in the short term, leaving few resources available for long-term investment. While investment may be an option in future years, the trustees currently believe the Charity’s funds should remain readily available and easily accessible to meet any unforeseen expenses.

Future Development

Whitleigh Community Trust is prioritising the creation of more sustainable income streams through the development of small social enterprises, including a ‘Micro Greens’ project and CNC-manufactured garden furniture. This will be coupled with promoting our assets for hire for community events and consultations, helping to increase both our reach and income. In addition, we will be promoting our expertise in community engagement, training, and green projects to other interested groups across the city. This marks a change in direction for the charity, and we anticipate that it will take this year to establish these alternative income streams.

Whitleigh Community Trust The Report of the Trustees for the Year Ended 31 March 2025

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019 (FRS102);
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
state whether applicable accounting standards and statements of recommended practice have been followed.

The trustees are responsible for keeping proper accounting records that 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, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

This report was approved by the board of trustees on 24 September 2025

………………………………………………..

K Redgrave Trustee

Whitleigh Community Trust Independent Examiner's Report to the trustees of Whitleigh Community Trust

Report of the Independent Examiner to the trustees on the accounts of the Charity for the year ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 8 to 19

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the company as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Leigh Rowsell

for and on behalf of

Wills Accountants Ltd

Chartered Certified Accountants 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR

The date upon which my opinion is expressed is :- 24 September 2025

Whitleigh Community Trust Statement of Financial Activities for the year ended 31 March 2025

Notes Income and endowments from: *Incoming resources from generated funds* Donations and legacies Other trading activities Investment Income Charitable activities *Other Incoming Resources* Total income and endowments Expenditure on Costs of charitable activities Other costs Total expenditure Net income / (expenditure) before transfers between funds Gross transfers between funds Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds *Total funds brought forward* 7 Total Funds carried forward 7	Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2025 2025 2025 2024 £ £ £ £ 126,977 110,758 237,735 116,579 - - - - - - - - - - - - 9,750 - 9,750 -
	136,727 110,758 247,485 116,579
	90,612 50,903 141,515 118,352 1,696 418 2,114 1,743
	92,308 51,321 143,629 120,095

	44,419 59,437 103,856 (3,516) - - - -
	44,419 59,437 103,856 (3,516)
	- - - -
	44,419 59,437 103,856 (3,516) 13,111 42,201 55,312 58,828
	57,530 101,638 159,168 55,312

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice (The SORP) and is reconciled to the total funds as shown in the Balance Sheet on page 10 as required by the SORP.

All activities derive from continuing operations

The notes on pages 11 to 14 form an integral part of these accounts.

Whitleigh Community Trust Statement of Financial Activities for the year ended 31 March 2025 Statement of Total Recognised Gains and Losses for the year ended 31 March 2025

Whitleigh Community Trust Statement of Financial Activities for the year ended 31 March 2025 Statement of Total Recognised Gains and for the year ended 31 March 2025	Losses
			2025	2024
Excess of Expenditure over income before realisation of assets			103,856	(3,516)
Loss per Profit and Loss account			103,856	(3,516)
Grants for the acquisition of fixed assets			-	-
Net Movement in funds before taxation			103,856	(3,516)
Movements in revenue and capital funds
for the year ended 31 March 2025
Revenue accumulated funds	Designated	Unrestricted	Restricted	Total	Last year
	Funds	Funds	Funds	Funds	Total Funds
	2025	2025	2025	2025	2024
		£	£	£	£
Accumulated funds brought forward	-	13,111	42,201	55,312	58,828
Recognised gains and losses before transfers	-	44,419	59,437	103,856	(3,516)
	-	57,530	101,638	159,168	55,312
Transfers (to)/from unrestricted funds	-	-	-	-	-
Transfers (to)/from restricted funds	-	-	-	-	-
Transfers (to)/from designated funds	-	-	-	-	-
Closing revenue accumulated funds	-	57,530	101,638	159,168	55,312

The purposes for which the designated funds have been established are described in the notes to the accounts

Summary of funds Revenue accumulated funds Revenue designated funds Total funds	Designated Unrestricted Restricted Total Last Year Funds Funds Funds Funds Total Funds 2025 2025 2025 2025 2024 - 57,530 101,638 159,168 55,312 - - - - -
	- 57,530 101,638 159,168 55,312

The notes on pages 11 to 14 form an integral part of these accounts.

Whitleigh Community Trust Balance Sheet as at 31 March 2025

2025 £ 7,916 166,346	2025 £ - 1,757	2024 £ 407 57,435	2024 £ - 1,030
174,262		57,842
57,530 -		13,111 -
	159,168 -		55,312 -
	159,168.00		55,312.00
	159,168		55,312
	57,530 101,638		13,111 42,201
101,638		42,201

	159,168		55,312

The directors are satisfied that for the year ended on 31 March 2025 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 7.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

K Redgrave Trustee

The financial statements were approved and authorised for issue by the Board on 24 September 2025

The notes on pages 11 to 14 form an integral part of these accounts.

Whitleigh Community Trust Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

The principle accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

Basis of preparation of the accounts

Whitleigh Community Trust is a Charitable Incorporated Organisation registered in England / Wales . The address of the principle office is given in the charity information on page 1 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2019.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations or grant income to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation or grant and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. Incoming resources are accounted for on a receivable basis deferred as described below where appropriate.

Except as described under the 'Deferred Income' accounting policy all grants, including grants for the purchase of fixed assets , are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Investment Income

Income from investments is included in the year in which it is receivable.

Deferred income

In accordance with the SORP grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Computer Equipment – 3 years straight line

Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Whitleigh Community Trust Notes to the Accounts for the year ended 31 March 2025

Taxation

As a registered charity, the organisation is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

Going Concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Pension cost and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contribution payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.

Any other proposed transfer between funds would be considered on the particular circumstances.

2 Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

3 Staff Costs and Emoluments


3	Staff Costs and Emoluments	2025	2024
		£	£
	Gross Salaries	100,181	95,095
	Pension Contributions	5,122	5,107
		105,303	100,202
	The average number of staff in the year totaled 5 (2024 : 5)
4	Asset cost, valuation or revalued amount	Office Equipment	Total
	At 1 April 2024	1,662	1,662
	Additions	1,389	1,389
	Surplus on revaluation	-	-
	At 31 March 2025	3,051	3,051
	Accumulated depreciation and impairment provisions
	At 1 April 2024	632	632
	Charge for the year	662	662
	At 31 March 2025	1,294	1,294
	Net book value
	At 31 March 2025	1,757	1,757
	At 31 March 2024	1,030	1,030

Whitleigh Community Trust Notes to the Accounts for the year ended 31 March 2025

5 Debtors


5 6 7	Debtors Trade debtors Prepaid expenses Accrued income Creditors: amounts falling due within one year Bank loans and overdrafts Trade creditors	2025 £ 1,938 1,588 4,390 7,916 2025 £ 582 1,736	2024 £ - 407 - 407 2024 £ 539 1,275
	Accrued expenses 6,686 PAYE and NI - Unpaid Pension Contributions 426 Funds held for third parties 7,421 16,851 Particulars of Individual Funds and analysis of assets and liabilities representing funds At 31 March 2025 Unrestricted Restricted Total funds funds Funds £ £ £ Tangible Fixed Assets 283 1,474 1,757 Current Assets 66,985 107,277 174,262 Current Liabilities (9,738) (7,113) (16,851) 57,530 101,638 159,168 At 1 April 2024 Unrestricted Restricted Total funds funds Funds £ £ £ Tangible Fixed Assets 68 962 1,030 Current Assets 16,177 41,665 57,842 Current Liabilities (3,134) (426) (3,560) 13,111 42,201 55,312 The individual funds included above are : Funds at Movements Transfers 2024 in Between Funds funds as below £ £ £ Unrestricted: General Fund 13,111 44,419 - Restricted funds Social Housing Fund Programme - 5,328 - Community Development Fund 14,067 22,035 - Green Connectors Support 28,134 32,074 - 55,312 103,856 - Analysis of movements in funds as shown in the table above Incoming Outgoing Gains & Resources Resources Losses £ £ £ Unrestricted: General Fund 136,727 (92,308) - Restricted funds Social Housing Fund Programme 13,920 (8,592) - Community Development Fund 52,083 (30,048) - Green Connectors Support 44,755 (12,681) - 247,485 (143,629) -		1,320 - 426 - 3,560 Funds at 2025 £ 57,530 5,328 36,102 60,208 159,168 Movement in funds £ 44,419 5,328 22,035 32,074 103,856

Whitleigh Community Trust Notes to the Accounts for the year ended 31 March 2025

8 Independent examiners' remuneration

Independent examiners' remuneration for the indepndent examination of the account was £1,452 (2024: £1,320).

9 Pupose of Restriced Fund

The social housing restriced fund relates to monies recevied from Home England for the prject off Lancaster Gardens.

The community development fund related to donations for community events, training and skills development and social enterprise support.

The Green Connector grant is for wgaes and other costs for Green Connectors employees to organise projects encouraging people to explore thire local, natural surroundings.

10 Related party Disclosures

There were no related party transactions for the year ended 31 March 2025 nor in the year ended 31 March 2024.

Whitleigh Community Trust

Appendices to the Statement of Financial Activities for the year ended 31 March 2025

The following appendices are attached to detail the activity analysis required by the 2019 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales.

1. Analysis of Total Incoming & Outgoing Resources by Activity

2. Analysis of Total Support Costs by Activity

3. Analysis of charitable expenditure by activity

Whitleigh Community Trust

Appendix 1

Analysis of Total Incoming & Outgoing Resources by Activity for the year ended 31 March 2025

for the year ended 31 March 2025
Income and endowments from: Grants Investment Income Charitable activities Other Total Income Expenditure on: Costs of generating voluntary income Raising funds Investment management costs Charitable activities Other Other resources expended Total resources expended Net Incoming Resources by activity	Unrestricted Fund £ 126,977 9,750 General Fund		2025 2024 Total Total £ £ £ £ 52,083 44,755 237,735 116,579 - - - - 9,750 - Restricted Funds Community Development fund Green Connectors Support
		£ 13,920 Social Housing Fund Programme
	136,727	13,920	52,083 44,755 247,485 116,579
	90,612 1,696	8,592 -	- - - - - - 30,048 12,263 141,515 118,352 - 418 2,114 1,743 - -
	92,308	8,592	30,048 12,681 143,629 120,095
	44,419	5,328	22,035 32,074 103,856 (3,516)

Whitleigh Community Trust

Appendix 2

Analysis of Total Support Costs by Activity for the year ended 31 March 2025

Analysis of Total Support Costs by Activity for the year ended 31 March 2025
Unrestricted Fund Nature of support costs £ Advertising & Marketing 185 Salaries 71,551 Pensions 5,122 Training and welfare 288 Travel and subsistence 626 Motor expenses 1,119 Consultancy & Association Fees 51 Rent & Rates 1,055 Event Costs and Venue Hire 2,591 Entertainment 100% business 355 Green Connector 2,729 Telephone and Internet 178 Direct Expenses 32 Admin (Printing/Stationery/Postage) 406 Membership & Subscriptions 575 IT & Software Support 769 Insurance 168 Charitable Donations - Bank charges 68 Professional fees - Bookkeeping fees 2,744 Independent Examiner's Fees 1,452 Depreciation of fixed assets 244 Total support costs analysed by activity 92,308 2025 £ The above amounts are shown in the accounts as Support costs for charitable activities 141,515 Total Other costs 2,114 143,629 General Fund		Unrestricted Fund £ 185 71,551 5,122 288 626 1,119 51 1,055 2,591 355 2,729 178 32 406 575 769 168 - 68 - 2,744 1,452 244 General Fund
		92,308	8,592 30,048 12,681 143,629 120,095

	143,629

The basis of allocation of costs and the methods used are described in note 1 to the accounts

Whitleigh Community Trust Schedule to the Statement of Financial Activities for the year ended 31 March 2025

Status of this schedule to the Statement of Financial Activities

This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, issued October 2019.

	Unrestricted	Restricted	Total	Prior Period
	Funds	Funds	Funds	Total Funds
	2025	2025	2025	2024
	£	£	£	£
Incoming Resources
Income from Donations and Legacies
Non government and non public bodies
Incoming resources of a revenue nature - grants,	donations and legacies
Grants and Donations	126,977	110,758	237,735	116,579
Total	126,977	110,758	237,735	116,579
Other Incoming Resources
Gains on disposals of fixed assets used by Charity	9,750	-	9,750	-
	9,750	-	9,750	-

Total Income	136,727	110,758	247,485	116,579
Charitable expenditure
*Support costs of charitable activities*
*Direct support costs*
Consultancy & Association Fees	51	2,736	2,787	-
Marketing of services	-	-	-	-
	51	2,736	2,787	-
*Management and administration costs*
*in support of charitable activities*
*Staff costs in support of charitable activities*
Salaries - Administrative staff	71,551	28,631	100,182	95,095
Pension Contributions - administrative staff	5,122	-	5,122	5,107
	76,673	28,631	105,304	100,202
*Indirect employee costs*
Training and welfare	288	113	401	1,979
Travel and subsistence	626	781	1,407	446
Motor expenses	1,119	1	1,120	230
Entertaining	355	-	355	-
	2,388	895	3,283	2,655

Whitleigh Community Trust Schedule to the Statement of Financial Activities for the year ended 31 March 2025

Status of this schedule to the Statement of Financial Activities

*Premises Costs* Rent & Rates Event Costs and Venue Hire Green Connector *General administrative expenses:* Telephone and Internet Direct Expenses Admin (Printing/Stationery/Postage) Membership & Subscriptions IT & Software Support Insurance Charitable Donations Advertising & Marketing Bank charges *Professional fees in support of charitable activities* Professional fees Bookkeeping fees Total Expended on Charitable Activities *Other costs* Independent Examiner's Fees Depreciation of fixed assets Total Other costs	Unrestricted Restricted Total Prior Period Funds Funds Funds Total Funds 2025 2025 2025 2024 £ £ £ £ 1,055 - 1,055 - 2,591 13,903 16,494 8,690 2,729 436 3,165 2,932
	6,375 14,339 20,714 11,622
	178 - 178 - 32 2,260 2,292 157 406 118 524 261 575 20 595 840 769 15 784 406 168 - 168 - - - - 165 185 350 535 - 68 39 107 133
	2,381 2,802 5,183 1,962
	- 1,500 1,500 - 2,744 - 2,744 1,911
	2,744 1,500 4,244 1,911

	90,612 50,903 141,515 118,352
	1,452 - 1,452 1,320 244 418 662 423
	1,696 418 2,114 1,743

A detailed breakdown of the grants paid can be found in note 11 of these financial statements

Analysis of transfers between funds

Transfer to/(from) unrestricted Transfer to/(from) restricted to be analysed further Transfer to/(from) designated	- - - (1,867) - - - 1,867 - - - -
	- - - -

Whitleigh Community Trust Charity Number: 1177144 Four Greens Wellbeing Hub 15 Whitleigh Green Plymouth PL5 4DD

24 September 2025

Wills Accountants Limited 2 Endeavour House Parkway Court Longbridge Road Plymouth PL6 8LR

Dear Sirs

In connection with your independent examination of the accounts of Whitleigh Community Trust for the year ended 31 March 2025, we hereby confirm, to the best of our knowledge and belief, the accuracy of the following representations made to you during your examination.

FIXED ASSETS

Expenditure on fixed assets capitalised during the year represents capital additions or improvements and specifically excludes repairs. No such expenditure of a material amount has been charged to revenue. Fixed asset accounts have been adjusted for all items that have been retired or disposed of during the period. In addition, all items that are considered to have no further use to the business have been written down to their estimated recoverable amount

CAPITAL INVESTMENT

At 31 March 2025, there was no item of a capital nature that had been ordered but not delivered. In addition, the Trustees had not approved any capital expenditure for which an order had not been placed at that date.

CURRENT ASSETS

All current assets are expected to realise at least the amounts at which they are included in the balance sheet.

ASSETS GENERALLY

Whitleigh Community Trust has satisfactory title to all owned assets included in the balance sheet and no assets that should have been included have been omitted. There were no mortgages or other liens outstanding against assets that require disclosure in the full statutory accounts.

LIABILITIES

All material liabilities at 31 March 2025 have been included in the accounts and reasonable provision has been made for liabilities that are known to exist but the amount of which cannot be accurately determined.
No material loss is expected to result from any litigation or claims against Whitleigh Community Trust. There are no other contingent liabilities at 31 March 2025 that are expected to result in a material loss to Whitleigh Community Trust or in commitments that it cannot meet.

Whitleigh Community Trust Charity Number: 1177144 Four Greens Wellbeing Hub 15 Whitleigh Green Plymouth PL5 4DD

INCOME

All income has been properly accounted for and recognised within the accounts of the Whitleigh Community Trust.

FUNDS

The Designated, Redundancy and Contingency Funds are fairly stated.

The Restricted Funds have been accounted for and applied in accordance with the particular purposes of those restricted funds’ objectives, and within Whitleigh Community Trust ’s charitable objectives.

GOING CONCERN

Having regard to circumstances that we consider may occur in the foreseeable future, being at least one year from the date of approving the financial statements for the year ended 31 March 2025, we consider that it is appropriate to adopt the going concern concept in preparing the financial statements.

LAWS AND REGULATIONS

There have been no instances of non-compliance with laws or regulations that would have a material impact on the financial statements for the year ended 31 March 2025.
Whitleigh Community Trust recognises its obligations under charity law, such as the accounting requirements of the Charities Act 2011, and under any other body of law which applies to it because of the nature of its activities (e.g. as an employer) and of its legal form as a limited company under Company Law.

GENERAL

There have been no transactions with related parties during the year ended 31 March 2025 except for those disclosed in the related parties transaction note in the accounts of the appropriate company.
At no time during the period has Whitleigh Community Trust had any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for any Trustee of Whitleigh Community Trust (or persons connected with them) or to guarantee or provide security for such matters. No Trustee has an interest in any contract with which Whitleigh Community Trust has entered into.
No person acting as a Trustee is disqualified by law from acting as a trustee.
We have made available to you all of the financial records and related data.
Adequate insurance cover exists over the assets of Whitleigh Community Trust should the need arise.
There have been no significant subsequent events after the year end 31 March 2025 that would materially affect the financial accounts.

Whitleigh Community Trust Charity Number: 1177144 Four Greens Wellbeing Hub 15 Whitleigh Green Plymouth PL5 4DD

You are aware of your obligations in law under the Money Laundering legislation and have systems in place should you suspect that another party to a transaction is engaged in handling the proceeds of crime and would report your suspicions to the Serious Organised Crime Agency.
We acknowledge as Trustees our responsibility for the accounts that you have assisted in preparing for Whitleigh Community Trust .

Yours faithfully

_______ Trustee