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2025-10-31-accounts

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 2025

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Contents

Page
Reference and administrative details of the charity and its trustees 1
Trustees' report 2-6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 18

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 2025

Directors and Trustees

Gary Butler Julie Butler Phillip Charlesworth Penelope Flux (appointed 3 April 2025) Emma Fyfield Paul Ratcliffe (resigned 5 October 2025)

Company registered number

11006461

Charity registered number

1180261

Registered office

The Community Station, Camp Road, Bordon. GU35 0ND

Page 1

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Trustees' report For the year ended 31 October 2025

The Trustees present their annual report together with the financial statements of the charity for the 1 November 2024 to 31 October 2025. 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: -

Page 2

Whitehill & Bordon Community Trust (A company limited by guarantee)

Chairman’s Report

Achievements and performance

It is with great pleasure that I present my report for the Whitehill & Bordon Community Trust Annual Report. As a registered charity, our aim remains to ensure that our local community is at the heart of everything we do.

The past year has been one of significant evolution for the Trust. Much of our focus behind the scenes has been dedicated to securing and preparing our new permanent home, The Community Station on Camp Road. Finalising the lease and ensuring the building was ready to welcome the community required a considerable investment of time and effort. While the lack of a permanent indoor base during much of the year limited our ability to establish new regular groups and activities, this work has laid the foundations for an exciting new chapter. We now have a dedicated community hub from which we can continue to grow our services and support for local residents.

Despite this major undertaking, the Trust continued to deliver a wide range of successful projects and events that helped maintain and strengthen community spirit across Whitehill & Bordon.

The ongoing Greening Campaign has continued to thrive through the dedication of our volunteers, who manage the polytunnel and community gardens. These spaces provide opportunities for residents to come together, learn new skills and contribute positively to the local environment.

We have also supported Matinee Moments, a monthly programme of free classic film screenings. By providing complimentary refreshments and a welcoming social environment, this initiative helps reduce social isolation and brings members of our community together.

Throughout the year we delivered a number of highly successful annual events. Community Arts & Culture Day once again celebrated the talent, creativity and diversity of our town, bringing together local performers, organisations, businesses and families for a vibrant day of entertainment and community engagement.

Trackfest proved to be another popular family event at the Jubilee Park BMX track, while our monthly Hogmoor Fayres continued to provide valuable opportunities for local crafters and small businesses to showcase their products and connect with residents.

Our Holiday Activities programme offered a range of free family-friendly activities, including Lego Club sessions, skate and scooter coaching, and retro computer gaming events, ensuring that children and families had access to engaging activities throughout the school holidays.

The festive season was marked by two highly successful Santa's Grotto events, bringing festive cheer to hundreds of local children and their families.

Spring into Health remained our flagship wellbeing initiative, promoting healthy and active lifestyles across the community. The programme included the ever-popular Skate Jam and a successful Green Loop Walk delivered in partnership with the Deadwater Valley Trust, encouraging residents of all ages to enjoy the benefits of outdoor activity and wellbeing.

An important milestone during the year was the closure of Building 94 on 30 June 2025. While the facility has now closed, it represents a significant success story for the Trust. Building 94 served as a community incubator, providing a home for the 1st Blackmoor Scout Group and acting as the launchpad for the Y+ Youth Team. We are incredibly proud that both organisations have grown successfully and have now moved into permanent homes of their own. This demonstrates the value of providing emerging community groups with the support and facilities they need to establish themselves and flourish.

Following the conclusion of our lease at Café Hogmoor in late 2024, the Trust has been able to focus its resources and attention on developing permanent infrastructure and strengthening its long-term sustainability.

Another significant development was the incorporation of The Bordon Foodbank into the Trust during late 2024. This strategic partnership has strengthened the long-term future of the foodbank by increasing access to funding opportunities and operational support. Importantly, it has also enabled closer collaboration with Citizens Advice, ensuring that individuals accessing food support can also receive wider advice and assistance when needed.

Page 3

Whitehill & Bordon Community Trust (A company limited by guarantee)

None of these achievements would have been possible without the continued support and dedication of our volunteers. I am delighted that our volunteer base has continued to grow significantly over the last two years, with more local residents stepping forward to contribute their time, skills and enthusiasm. Their commitment demonstrates the strong sense of community that exists within Whitehill & Bordon and plays a vital role in helping us achieve our objectives.

I would like to thank my fellow trustees, our volunteers and our staff for their continued hard work and commitment throughout the year. Their passion and dedication enable the Trust to make a meaningful difference to the lives of local residents. As we move forward into an exciting new chapter with The Community Station, I look forward to continuing our work alongside local organisations, charities and community groups to build an even stronger, more connected and thriving community for everyone in Whitehill & Bordon.

Page 4

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:

Page 5

Whitehill & Bordon Community Trust (A company limited by guarantee)

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 17/07/2025 and signed on their behalf by:

Gary Butler Treasurer

Page 6

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Independent examiner's report For the year ended 31 October 2025

Page 7

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Statement of financial activities incorporating income and expenditure account For the year ended 31 October 2025

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
12
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
2025
Total funds
2024
£
£
£
£
12,791
53,769
66,560
71,339
95,549
-
95,549
97,932
20,916
-
20,916
31,084
129,256
53,769
183,025
200,355
103,864
56,682
160,546
94,150
12,743
-
12,743
10,422
116,607
56,682
173,289
104,572
12,649
(2,913)
9,736
95,783
-
-
-
-
-
-
-
-
-
-
-
-
12,649
(2,913)
9,736
95,783
307,250
30,838
338,088
242,305
319,899
27,925
347,824
338,088

The Notes on pages 10 to 18 form part of these financial statements

Page 8

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Balance Sheet As at 31 October 2025

Note
Fixed assets
Right of Use Asset
Building
Accumulated Depreciation
Total Right of Use Assets
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
Non-Current Liability (lease over 1 year)
Total net assets
Funds of the Charity
Restricted income funds
11
Unrestricted funds
11
Total funds
Unrestricted
funds
£
212,437
7,081

Restricted
income funds
Total 2025
Total 2024
£
£
£
- 212,437
-
- 7,081
-
205,356
69,761
278,755
- 205,356 -
- 69,761
108,588
28,766 307,521
246,673
348,516
60,431
493,441
174,384
28,766 377,282 355,261
- 60,431 17,174
28,766 522,207
338,087
- 174,384 -
319,057 28,766 347,823 338,087
-
319,057
28,766 28,766
17,719
- 319,057
320,368
319,057 28,766 347,823
338,087

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 17/07/2025 and signed on their behalf, by:

Gary Butler Treasurer

The notes on pages 10 to 18 form part of these financial statements.

Page 9

Whitehill & Bordon Community Trust (A company limited by guarantee)

Statement of cash flows

For the year ended 31 October 2025

Note
Cash flows from operating activities
Net cash provided by operating activities
13
Change in cash and cash equivalent in the year
cash and cash equivalents brought forward
Cash and cash equivalents carried forward
14
2025
2024
£
£
60,848
82,418
60,848
82,418
246,673
164,255
307,521
246,673

The notes on pages 10 to 18 form part of these financial statements.

Page 10

Whitehill & Bordon Community Trust (A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

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.

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.

Page 11

Whitehill & Bordon Community Trust (A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

1. Accounting policies (continued)

1.6 Leases

The charity assesses whether a contract is, or contains, a lease at the inception of the contract.

At the commencement date of a lease, the charity recognises a right-of-use asset and a corresponding lease liability, except for short-term leases and leases of low-value assets, which are recognised as expenditure on a straight-line basis over the lease term.

The lease liability is initially measured at the present value of the lease payments that are unpaid at the commencement date, discounted using the interest rate implicit in the lease where that rate can be readily determined or, if not, the charity's incremental borrowing rate.

The right-of-use asset is initially measured at cost, comprising the amount of the initial lease liability, lease payments made at or before the commencement date, any initial direct costs incurred and an estimate of any costs to dismantle or restore the underlying asset, less any lease incentives received.

Subsequently, the lease liability is measured using the effective interest method. Lease payments are apportioned between a reduction in the lease liability and finance costs, which are recognised in the Statement of Financial Activities over the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful economic life of the underlying asset and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

1.7 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.

1.8 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.

1.9 Stock

Any stock is valued at lower of cost and net realizable value.

1.10 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 12

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

2. Income from Donations and Legacies

Donations from the public & local businesses
Asmodee Youth Project
District Councillor Climate
Resident Fruit Trees/Grow Up
Foodbank Bordon Paypal
Foodbank HIWCF
Crafting B94
CWFP 24
Pump Track
Christmas Groto
Esdevium
CWFP 25
Youth Funding Tesco
Polytunnel Grant
Skate Jam WTC
Skate Park WTC
VJ Day Kites WTC
Trackfest
Bordon Foodbank
Other grants
Total 2024
3. Income from charitable activities
Residents contributions
Total 2024
4. Other Income
Hall Hire
Premises Rental
Beverage & Miscellaneous Sales
Total 2024
Unrestricted
Funds 2025
Restricted
Funds 2025
Total Funds
2025
£
£
£
12,791
-
12,791
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
600
600
-
3,389
3,389
-
1,500
1,500
-
1,000
1,000
-
1,400
1,400
-
1,000
1,000
-
500
500
-
159
159
-
1,000
1,000
-
43,221
43,221
-
-
-
12,791
53,769
66,560
56,285
15,054
71,339
Unrestricted
Funds 2025
Restricted
Funds 2025
Total Funds
2025
£
£
£
95,549
-
95,549
95,549
-
95,549
97,932
-
97,932
Unrestricted
Funds 2025
Restricted
Funds 2025
Total Funds
2025
£
£
£
17,616
-
17,616
3,300
-
3,300
-
-
-
20,916
-
20,916
31,084
-
31,084
Total Funds
2024
£
35,009
1,700
1,929
3,080
644
6,000
500
450
700
-
-
-
-
-
-
-
-
-
21,276
51
71,339
Total Funds
2024
£
97,932
97,932
Total Funds
2024
£
23,532
7,552
31,084

Page 13

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

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
Depreciation
Interest on Building Lease
Training
Total 2024
6. Expenditure on other activities
Advertising and promotions
Licences, fees and subscriptions
Professional services
Insurance
Bank Charges
Miscellaneous Expenses
Total 2024
Unrestricted
Funds 2025
Restricted
Funds 2025
Total Funds
2025
£
£
£
37,933
9,901
47,834
-
27,343
27,343
-
-
-
10,654
11,286
21,940
33,351
5,702
39,053
283
120
403
107
-
107
5,683
1,667
7,350
4,895
457
5,352
3,878
-
3,878
7,081
-
7,081
-
206
206
103,864
56,682
160,546
76,049
18,101
94,150
Unrestricted
Funds 2025
Restricted
Funds 2025
Total Funds
2025
£
£
£
171
-
171
1,410
-
1,410
718
-
718
1,714
1,714
434
-
434
8,296
-
8,296
12,743
-
12,743
9,903
519
10,422
Total Funds
2024
£
45,929
6,867
-
23,286
4,497
150
96
6,718
6,032
-
-
575
94,150
Total Funds
2024
£
3,986
657
1,022
2,336
348
2,073
10,422
7. Net income/ (expenditure)
this is stated after charging:
2025
£
2024
£
Independent examiner's fee - 144

During the year, no Trustees received any remuneration (2024- £NIL) During the year, no Trustees received any benefits in kind (2024 - £NIL) During the year, no Trustees received any reimbursement of expenses (2024- £NIL)

Page 14

Whitehill & Bordon Community Trust (A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

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

2025
£
69,761
-
69,761
2025
£
16,509
16,066
27,856
60,431
2024
£
Debtors 108,588
Prepayments and accrued income -
108,588
10. Creditors falling due within one year
2024
£
Creditors 1,952
Accruals and deferred income 15,222
Lease due within 12 months
17,174

Page 15

Whitehill & Bordon Community Trust (A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

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
Serco Foundation Youth Project
Swish Fibre Youth club Project
Spring Into Heath 2
Recycle my Cycle
Bulb Planting
Asmodee
District Councillor Climate
CWFP 24
Christmas Groto
Esdevium
CWFP 25
Youth Funding Tesco
Polytunnel Grant
Skate Jam WTC
Skate Park WTC
VJ Day Kites WTC
Trackfest
Bordon Foodbank
Other Grants
Total of funds
Balance at
01-Nov-24
Income
Expenditure
£
£
£
306,408
129,256
-116,607
306,408
129,256
-116,607
183
-183
1,182
-1,182
107
-107
345
-345
6,489
-6,489
30
-30
2,120
-2,120
2,872
-2,872
100
-100
16
-16
1,700
-1,700
1,534
-1,534
450
-450
-
600
-600
-
3,389
-3,389
-
1,500
-1,500
-
1,000
-1,000
-
1,400
-75
-
1,000
-1,000
-
500
-500
-
159
-159
-
1,000
-1,000
13,960
43,221
-29,793
591
-538
31,679
53,769
-56,682
338,087
183,025
-173,289
Transfers
Gains /
Balance at
in / (out)
(Losses)
31-Oct-25
£
£
£
-
-
319,057
-
-
319,057
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,325
-
-
-
-
27,388
53
-
-
28,766
-
-
347,823

Page 16

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

Statement of funds - Prior 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
Bordon Foodbank
Other Grants
Total of funds
Balance at
01-Nov-23
Income
Expenditure
£
£
£
221,019
164,025
-78,636
221,019
164,025
-78,636
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
-
21,276
-7,316
931
51
-392
21,285
36,330
-25,936
242,304
200,355
-104,572
Transfers
Gains /
Balance at
in / (out)
(Losses)
31-Oct-24
£
£
£
-
-
306,408
-
-
306,408
183
1,182
107
345
6,489
-
30
2,120
2,872
100
16
1,700
1,534
-
-
-
-
450
-
13,960
590
-
-
31,679
-
-
338,087

Page 17

Whitehill & Bordon Community Trust

(A company limited by guarantee)

Notes to the financial statements for the year ended 31 October 2025

12. Analysis of net assets between funds

Analysis of net assets between funds - current year
Current assets
Unrestricted
funds
2025
£
Restricted
Total
funds
funds
2025
2025
£
£
Accrued Income
Creditors due within one year
-
16,510
-
-
-
16,510
Analysis of net assets between funds - prior year
Current assets
Accrued Income
Creditors due within one year
16,510
Unrestricted
funds
2024
£
-
1,952
1,952
-
16,510
Restricted
Total
funds
funds
2024
2024
£
£
-
-
-
1,952
-
1,952
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
2025
2024
£
£
6,619
95,783
39,670
-9,436
14,559
-3,929
60,848
82,418
2025
2024
£
£
307,521
246,673
307,521
246,673

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.

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