## **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
1
## **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_
2
## **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_
3
## **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.
4
## **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.
5
## **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**
6
## **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:
1. accounting records were not kept in respect of the company as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
7
## **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.**
8
## **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.**
9
## **Whitleigh Community Trust Balance Sheet as at 31 March 2025**
|**Notes**
**Fixed assets**
Intangible assets
Tangible assets
**4**
Investments :-
**_Total fixed assets_**
**Current assets**
Debtors
**5**
Cash at bank and in hand
**_Total current assets_**
**Creditors:-**
amounts due within one year
**6**
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:-**
amounts due after more than one year
**_Net assets excluding pension asset / liability_**
**Net assets including pension asset / liability**
**_The funds of the charity :_**
**Unrestricted income funds**
Unrestricted revenue accumulated funds
**7**
Designated revenue funds
**7**
**Total unrestricted funds**
**Restricted revenue funds**
Restricted revenue accumulated funds
**7**
**Restricted fixed asset funds**
**Total restricted funds**
**Total charity funds**|**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.**
10
**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.
11
**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|
12
## **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|
13
## **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.
14
## **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**
15
## **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)|
16
## **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
17
## **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**|
18
## **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.
|**_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
-
-
-
-|
|---|---|
||**-**
**-**
**-**
**-**|
19
**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
1. 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
2. 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
3. All current assets are expected to realise at least the amounts at which they are included in the balance sheet.
## ASSETS GENERALLY
4. 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
5. 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.
6. 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.
1
**Whitleigh Community Trust Charity Number: 1177144** Four Greens Wellbeing Hub 15 Whitleigh Green Plymouth PL5 4DD
## INCOME
7. All income has been properly accounted for and recognised within the accounts of the Whitleigh Community Trust.
## FUNDS
8. 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
9. 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
10. 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.
11. 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
12. 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.
13. 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.
14. No person acting as a Trustee is disqualified by law from acting as a trustee.
15. We have made available to you all of the financial records and related data.
16. Adequate insurance cover exists over the assets of Whitleigh Community Trust should the need arise.
17. There have been no significant subsequent events after the year end 31 March 2025 that would materially affect the financial accounts.
2
## **Whitleigh Community Trust Charity Number: 1177144** Four Greens Wellbeing Hub 15 Whitleigh Green Plymouth PL5 4DD
18. 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.
19. We acknowledge as Trustees our responsibility for the accounts that you have assisted in preparing for Whitleigh Community Trust .
Yours faithfully
___________________ Trustee
3