**Registered number: 1106461 Charity number: 1180261**
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Unaudited**
**Trustees' report and financial statements**
**for the year ended 31 October 2024**
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Contents**
||Page|
|---|---|
|**Reference and administrative details of the charity and its trustees**|1|
|**Trustees' report**|2-5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Statement of cash flows**|9|
|**Notes to the financial statements**|10 - 16|
## **Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Reference and administrative details of the charity, its trustees and advisers for the year ended 31 October 2024**
## **Directors and Trustees**
Sarah Burch (resigned 3 May 2024) Gary Butler Julie Butler Phillip Charlesworth (appointed 12 March 2024) Louise Eldridge (appointed 12 March 2024, resigned 18 July 2024) Emma Fyfield Paul Ratcliffe (appointed 12 March 2024)
## **Company registered number**
11006461
## **Charity registered number**
1180261
## **Registered office**
Building 51E, Whitehill and Bordon Enterprise Park, Budds Lane, Bordon. GU35 0FJ
Page 1
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Trustees' report For the year ended 31 October 2023**
The Trustees present their annual report together with the financial statements of the charity for the 1 November 2023 to 31 October 2024. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).
Since the company qualifies as small under Section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 is not required.
## **Objectives and Activities**
## **Policies and objectives**
The Whitehill & Bordon Community Trust is an organisation working in partnership with residents, local authorities and other community organisations to enhance the growing community. We will create and manage events and places for people that support active, healthy lifestyles promoting pride of place.
We do this by bringing people together to set the community’s vision for the town and through working in partnership with the Town and District Councils and the developers of the regeneration programme.
The Charity's Objects are specifically restricted to the following: -
- to further for the benefit of the residents of the Area of Benefit, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary 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 occupation with the objective of improving the conditions of life for the residents;
- the promotion for the benefit of the public of urban or rural regeneration in areas of social and economic deprivation (and in particular in Whitehill and Bordon) by:
- i. the relief of financial hardship;
- ii. the advancement of education, training or retraining, particularly among unemployed people, and providing unemployed people with work experience;
- iii. the provision of financial assistance, technical assistance or business advice or consultancy in order to provide training and employment opportunities for unemployed people in cases of financial or other charitable need through help: (i) in setting up their own business, or (ii) to existing businesses;
- iv. the creation of training and employment opportunities by the provision of workspace, buildings, and/or land for use on favourable terms;
- v. the protection or conservation of the environment.
- to develop the capacity and skills of the members of the socially and economically disadvantaged community of Whitehill and Bordon in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society; and
- the promotion of the arts for the public benefit in the area of benefit by providing opportunities for members of the community to further their knowledge and experience of the arts through performances, exhibitions and activities throughout the town, and by the organisation and production of an annual community arts festival."
Page 2
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Chairman’s Report**
## **Achievements and performance**
It is with great pleasure that I am writing my forth report for the Whitehill & Bordon Community Trust Annual Report. We are a registered charity with the aim to ensure our local community is at the heart of everything we do.
The Community Trust was established in 2017 as part of the town regeneration and 7 years on now consists entirely of community members. The trustees share the same vision, to ensure that the best outcomes are delivered for everyone living and working in Whitehill & Bordon, working in partnership with other local organisations to promote a pride of place. To achieve this, we work hard alongside all existing community groups already in place to ensure we do not replicate but enhance what already happens in the town.
During the last year our trustees have remained focused and we look forward to being able to welcome new trustees from the community in the near future.
Café Hogmoor has had another fantastic year. The café employs a number of staff (all from the local community) with 2 completing their apprenticeships. The Café was also able to donate £40,646 profit to the Trust to assist us with our projects and events and in supporting other local organisations and charities. In October we lost the lease bid for the Café and will not see this donation going forward. In July we held our successful Community Day event.
The Beehive continues to have regular use by the local organisations that hire it. During the summer months we hold a monthly craft fair which continues to increase in number of stalls attending regularly. The Reading Fairy is just one of the regular hirers of the space It is great having the toilet facilities and Café Hogmoor complimenting the Beehive and we plan to continue increasing its use. Building 94 is our facility providing a safe space for the local youth. Currently it is home to the local Scout group and Y-Plus who operate a twice weekly youth club and school holiday activities. The Trust has also supported Y-Plus in their outreach work. We intend to continue providing activities from this venue to support the local youth.
The Trust continues to develop Honey Pin Orchard and Nut Tree Meadow (Pocket Parks) with raised beds for local residents to use.
We have now incorporated the local food bank to better support as they become in higher demand. During May we held Spring into Health during which we assisted and facilitated Charity Walk for Peace in Hogmoor Inclosure along with other managing partners of the Inclosure. A number of local charities took part in this event. Talks are already in place for the event next year. Other events included a Well Being Fayre and a very successful Triathlon for all ages to take part. In June we held the very popular Skate Jam which attracted a number of attendees. The event was managed alongside Whitehill & Bordon Town Council and talks are in place to repeat this event next year.
June also saw a return of the popular Secrets of the Heath in which we supported the Land Trust in putting on the event which attracts visitors locally as well as further afield.
We continue to attend regular meetings with all local groups and organisations to support them on their events and projects. We supported Whitehill & Bordon Regeneration Company at their events. Throughout the year we work in collaboration with Abri and Whitehill Town Council to bring community gardens to the local community. The poly tunnel continues to thrive, allowing local schools and groups to grow vegetables or plants from seed which are all put to good use in the community including supplying the food bank.
I would like to thank all my fellow trustees and volunteers who support the Trust. I would like to offer special thanks to our staff for all the hard work they continue to do in supporting the Trust. I look forward to working with them all going forward as we continue to work alongside and support other local organisations and charities while continuing to bring a sense of pride for the community we serve.
Page 3
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
## **b. Reserves policy**
The Trustees will endeavour not to set aside funds unnecessarily. The Trustees have considered the level of reserves they wish to retain, appropriate to the charity’s needs. This is based on the charity’s size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure.
## **Structure, governance and management**
## **a. Constitution**
The charity is registered as a charitable company limited by guarantee governed by its Memorandum and Articles of Association dated 5 September 2017.
The charity is constituted under a Memorandum of Association dated 5 September 2017 and is a registered charity number 1180261.
## **b. Method of appointment or election of Trustees**
For the purposes of the Companies Act 2006, the Board of Trustees is recognised as the Board of Directors of the company. The Trustees of the company through the year and to the date of signing the report are as shown on page 1
The Trustees may at any time co-opt any person duly qualified to be appointed as a Trustee to fill a vacancy in their number.
## **c. Risk management**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **Trustees' responsibilities statement**
The Trustees (who are also directors of Whitehill & Bordon Community Trust for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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;
- make judgments and accounting estimates that are reasonable and prudent;
Page 4
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report was approved by the Trustees, on 7/07/2025 and signed on their behalf by:
Gary Butler Treasurer
Page 5
**Whitehill & Bordon Community Trust**
**(A company limited by guarantee)**
**Independent examiner's report For the year ended 31 October 2024**
Page 6
## **Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Statement of financial activities incorporating income and expenditure account For the year ended 31 October 2024**
|**Recommended categories by activity**
**Note**
**Income from:**
**Donations and legacies**
**2**
**Charitable activities**
**3**
**Other trading activities**
**4**
**Total Income**
**Expenditure on:**
**Charitable activities**
**5**
**Other**
**6**
**Total Expenditure**
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**11**
**Other gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**2024**
**Total funds**
**2023**
**£**
**£**
**£**
**£**
**56,285**
**15,054**
**71,339**
**40,939**
**97,932**
**-**
**97,932**
**83,171**
**31,084**
**-**
**31,084**
**22,926**|
|---|---|
||**185,301**
**15,054**
**200,355**
**147,036**|
||**76,049**
**18,101**
**94,150**
**64,985**
**9,903**
**519**
**10,422**
**12,790**|
||**85,952**
**18,620**
**104,572**
**77,775**|
|||
||**99,349**
**(3,566)**
**95,783**
**69,261**|
||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
||**99,349**
**(3,566)**
**95,783**
**69,261**|
||**210,779**
**31,526**
**242,305**|
||**310,128**
**27,960**
**338,088**
**242,305**|
The Notes on pages 10 to 16 form part of these financial statements
Page 7
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Balance Sheet As at 31 October 2024**
|**Note**
**Current assets**
**Debtors**
**9**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within one year**
**10**
**_Total assets less current liabilities_**
**_Total net assets_**
**Funds of the Charity**
**Restricted income funds**
**11**
**Unrestricted funds**
**11**
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total 2024**
**Total 2023**
**£**
**£**
**£**
**£**
108,588 - 108,588
99,151
228,954 17,719 246,673
164,255|
|---|---|
||337,542 17,719 355,261 263,406
17,174 - 17,174 21,102
320,368 17,719 338,087
242,304|
||320,368 17,719 338,087 242,304|
||17,719 17,719
21,285
320,368 - 320,368
221,019|
||320,368 17,719 338,087
242,304|
The charity's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The Trustees consider that the charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the charity to obtain an audit for the year in question in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The financial statements were approved and authorised for issue by the Trustees on 7/07/2025 and signed on their behalf, by:
Gary Butler Treasurer
The notes on pages 10 to 16 form part of these financial statements.
Page 8
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Statement of cash flows**
## **For the year ended 31 October 2024**
||**Note**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
|**Cash flows from operating activities**||||
|Net cash provided by operating activities|**13**|82,418|69,928|
|**Change in cash and cash equivalent in the year**||82,418|69,928|
|cash and cash equivalents brought forward||164,255|94,327|
|**Cash and cash equivalents carried forward**|**14**|246,673|164,255|
|The notes on pages 10 to 16 form part of these|financial|statements.||
Page 9
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2024**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1.2 Company status**
The charity is a company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
## **1.3 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.
## **1.4 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. No amounts are included in the financial statements for services donated by volunteers.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
Page 10
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
**Notes to the financial statements for the year ended 31 October 2024**
## **1. Accounting policies (continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the charity's educational and social welfare operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
## **1.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.7 Cash at Bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.8 Stock**
Any stock is valued at lower of cost and net realizable value.
## **1.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
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 costs 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.
Page 11
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2024**
## **2. Income from Donations and Legacies**
|Donations from the public & local businesses
Abri Youth Activities (Refunded)
Swish Fibre Youth club Project
Charity Walk for Peace
Asmodee Youth Project
Spring Into Heath 2
Recycle my Cycle
Bulb Planting
District Councillor Climate
Resident Fruit Trees/Grow Up
Foodbank Bordon Paypal
Foodbank HIWCF
Crafting B94
CWFP 24
Pump Track
Other grants
Total 2023
**3. Income from charitable activities**
Residents contributions
Total 2023|**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**£**
**£**
**£**
56,285
-
56,285
-
-
-
-
-
-
-
1,700
1,700
-
-
-
-
-
-
-
1,929
1,929
-
3,080
3,080
-
644
644
-
6,000
6,000
-
500
500
-
450
450
-
700
700
-
51
51
**56,285**
**15,054**
**71,339**
**24,969**
**15,970**
**40,939**
**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**Total Funds**
**2024**
**£**
**£**
**£**
97,932
-
97,932
**97,932**
**-**
**97,932**
**83,171**
**-**
**83,171**|**Total Funds**
**2023**
**£**
24,969
-4,940
5,000
1,250
971
9,142
1,000
3,000
-
-
-
-
-
-
-
547|
|---|---|---|
|||**40,939**|
|||**Total Funds**
**2023**
**£**
83,171|
|||**83,171**|
||||
## **4. Other Income**
Hire of hall Beverage & Miscellaneous Sales
Total 2023
|**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**Total Funds**
**2024**
**£**
**£**
**£**
23,532
23,532
7,552
7,552
**31,084**
**-**
**31,084**
22,926
-
22,926|**Total Funds**
**2023**
**£**
22,538
388|
|---|---|
||22,926|
|||
Page 12
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2024**
## **5. Expenditure on charitable activities**
|Staff Costs
Food purchases for Foodbank
Advertising and promotions
Activities and events
Professional services
Communication Costs
Printing , postage & stationery
Light, Power, Heating, Water
Rent & Rates
Training
Total 2023
**6. Expenditure on other activities**
Advertising and promotions
Licences, fees and subscriptions
Professional services
Insurance
Bank Charges
Miscellaneous Expenses
Independents examiner's fee
Total 2023|**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**Total Funds**
**2024**
**£**
**£**
**£**
45,929
-
45,929
-
6,867
6,867
-
-
-
12,571
10,715
23,286
3,978
519
4,497
150
-
150
96
-
96
6,718
-
6,718
6,032
-
6,032
575
-
575
**76,049**
**18,101**
**94,150**
50,196
14,789
64,985
**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**Total Funds**
**2024**
**£**
**£**
**£**
3,986
-
3,986
657
-
657
503
519
1,022
2,336
2,336
204
-
204
2,073
-
2,073
144
-
144
**9,903**
**519**
**10,422**
12,646
144
12,790|**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**Total Funds**
**2024**
**£**
**£**
**£**
45,929
-
45,929
-
6,867
6,867
-
-
-
12,571
10,715
23,286
3,978
519
4,497
150
-
150
96
-
96
6,718
-
6,718
6,032
-
6,032
575
-
575
**76,049**
**18,101**
**94,150**
50,196
14,789
64,985
**Unrestricted**
**Funds 2024**
**Restricted**
**Funds 2024**
**Total Funds**
**2024**
**£**
**£**
**£**
3,986
-
3,986
657
-
657
503
519
1,022
2,336
2,336
204
-
204
2,073
-
2,073
144
-
144
**9,903**
**519**
**10,422**
12,646
144
12,790|**Total Funds**
**2023**
**£**
39,767
-
-
9,380
5,826
120
358
-
9,474
60|
|---|---|---|---|
||||**64,985**|
||||**Total Funds**
**2023**
**£**
4,924
997
1,091
1,562
178
3,941
97|
|||||
||||**12,790**|
|||||
|||||
|**7. Net income/ (expenditure)**
this is stated after charging:
Independent examiner's fee||**2024**
**£**
100|2023
£
100|
|||||
|During the year, no Trustees received any remuneration (2023- £NIL)
During the year, no Trustees received any benefits in kind (2023 - £NIL)
During the year, no Trustees received any reimbursement of expenses (2023- £NIL)||||
Page 13
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2024**
## **8. Taxation**
The company is a registered charity and is, therefore, exempt on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
No tax charges have arisen in the charity.
## **9. Debtors**
||**2024**
**2023**
**£**
**£**
108,588
99,151
-
2,613
**108,588**
**101,764**
**2024**
**2023**
**£**
**£**
1,952
1,050
15,222
20,052
**17,174**
**21,102**|
|---|---|
|Debtors
Prepayments and accrued income||
|**10. Creditors falling due within one year**||
|||
|Creditors
Accruals and deferred income||
|||
Page 14
## **Whitehill & Bordon Community Trust (A company limited by guarantee) Notes to the financial statements for the year ended 31 October 2024**
## **11. Statement of Funds**
**Statement of funds - current year**
|**General funds**
Unrestricted income fund
Total unrestricted funds
**Restricted funds**
Educational grant
Pocket Parks grant
School readiness grant
Litter Project grant
Hogmoor SANG
Community Resilience
Serco Foundation Youth Project
Swish Fibre Youth club Project
Spring Into Heath 2
Recycle my Cycle
Bulb Planting
Asmodee
District Councillor Climate
Resident Fruit Trees/Grow Up
Foodbank Bordon Paypal
Foodbank HIWCF
Crafting B94
CWFP 24
Pump Track
Other grants
Total of funds
**Statement of funds - Prior year**
**General funds**
Unrestricted income fund
Total unrestricted funds
**Restricted funds**
Bright ideas grant
Educational grant
Pocket Parks grant
School readiness grant
Teen Tech grant 2020
Litter Project grant
Hogmoor SANG
Youth Project
Bug Habitat
Community Resilience
Holiday Hunger
Community Map
Serco Foundation Youth Project
Abri Youth Activities Funding
Swish Fibre Youth club Project
Charity Walk for Peace
Asmodee Youth Project
Spring Into Heath 2
Recycle my Cycle
Bulb Planting
Other grants
Total of funds|**Balance at**
**01-Nov-23**
**Income**
**Expenditure**
**£**
**£**
**£**
221,019
185,301
-85,952
221,019
185,301
-85,952
183
1,182
107
345
6,489
531
-531
3,000
-2,970
3,224
-1,104
5,176
-2,304
100
16
-
1,700
-
1,929
-395
-
3,080
-3,080
-
644
-644
-
6,000
-6,000
-
500
-500
-
450
-
700
-700
931
51
-392
21,285
15,054
-18,620
242,304
200,355
-104,572
**Balance at**
**01-Nov-22**
**Income**
**Expenditure**
**£**
**£**
**£**
142,555
131,066
-52,602
142,555
131,066
-52,602
116
-116
363
-180
5,869
-4,687
107
-
302
-302
345
-
13,071
-6,582
448
-448
405
-405
680
-149
179
-179
80
-80
3,000
-
4,940
-4,940
-
-
5,000
-1,776
-
1,250
-1,250
-
971
-971
-
9,142
-3,966
-
1,000
-900
-
3,000
-2,984
584
547
-200
30,489
15,970
-25,175
173,044
147,036
-77,777|**Transfers**
**Gains /**
**Balance at**
**in / (out)**
**(Losses)**
**31-Oct-24**
**£**
**£**
**£**
-
-
320,368|
|---|---|---|
|||**-**
**-**
320,368|
|||183
1,182
107
345
6,489
-
30
2,120
2,872
100
16
1,700
1,534
-
-
-
-
450
-
590|
|||**-**
**-**
17,719|
||||
|||**-**
**-**
338,087|
|||**Transfers**
**Gains /**
**Balance at**
**in / (out)**
**(Losses)**
**31-Oct-23**
**£**
**£**
**£**
-
-
221,019|
|||**-**
**-**
221,019|
|||-
183
1,182
107
-
345
6,489
-
-
531
-
-
3,000
-
3,224
-
0
5,176
100
16
931|
|||**-**
**-**
21,284|
||||
|||**-**
**-**
242,303|
Page 15
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2024**
## **12. Analysis of net assets between funds**
|**Analysis of net assets between funds - current year**
Current assets|**Unrestricted**
**funds**
**2024**
**£**|**Restricted**
**Total**
**funds**
**funds**
**2024**
**2024**
**£**
**£**|
|---|---|---|
|Accrued Income
Creditors due within one year|**-**
1,952|**-**
**-**
**-**
1,952|
|**Analysis of net assets between funds - prior year**
Current assets
Accrued Income
Creditors due within one year|**1,952**
**Unrestricted**
**funds**
**2023**
**£**
**-**
1,050
**1,050**||
|||**-**
**1,952**|
|||**Restricted**
**Total**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
**-**
**-**
**-**
1,050|
|||**-**
**1,050**|
||||
|**13. Reconciliation of net movement in funds to net cash flow from operating activities**
Net income for the year (as per Statement of Financial Activities)
**Adjustment for:**
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by operating activities**
**14. Analysis of cash and cash equivalents**
Cash in hand
**Total**||**2024**
**2023**
**£**
**£**
95,783
70,967
-9,436
-20,929
-3,929
19,890|
|||**82,418**
**69,928**|
|||**2024**
**2023**
**£**
**£**
246,673
164,255|
|||**246,673**
**164,255**|
## **15. Members' liability**
The charity is a private company limited by guarantee and consequently does not have share capital. Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.
## **16. Controlling party**
The charity is controlled by the Trustees who are directors of the company.
Page 16