2025-03-31-accounts

Annual Report and Unaudited Financial Statements

For the Reporting Period 1 April 2024 to 31 March 2025

Hucclecote Community Association CIO

Legal and Administrative Information

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Charity Trustees	R Barker
	J Boote
	D Brown
	RJ Crowhurst
	W Crowther
	P Finch
	M Hall
	H Horwood
	S Lethbridge
	R Phillips
	M Rees
	C Slater
	C Spencer
	T Stevenson
Charity Number	1186950
Principal Office	HucclecoteCommunity Centre
	Hucclecote Road
	Hucclecote
	Gloucester
	GL3 3RT
Website	www.hucclecote.org.uk
Bankers	CAF Bank Ltd
	25 Kings Hill Avenue
	Kings Hill
	West Malling
	Kent
	ME19 4JQ
	The Midcounties Co-operative
	Co-operative House
	Warwick Technology Park
	Gallows Hill
	Warwick
	CV34 6DA

Hucclecote Community Association CIO

Contents

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	Page
Charity Trustees’ Report	1 - 3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 – 13
Independent Examiner’s Report	14

Hucclecote Community Association CIO

Charity Trustees’ Report for the period 1 April 2024 to 31 March 2025

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The Charity Trustees of the Hucclecote Community Association CIO (“the CIO ”) present their report and financial statements for the period from 1 April 2024 to 31 March 2025 (“the Reporting Period ”).

Structure, governance and management

The CIO is a Charitable Incorporated Organisation governed by a constitution dated 18 November 2019. It is registered as a charity number 1186950 in England and Wales.

There must be at least three Charity Trustees, and the maximum number of Charity Trustees is 15. At the Annual General Meeting, members with power to vote elect the Trustees and also appoint a President, Chair, Vice-Chair, Treasurer and Secretary. Those elected are the Charity Trustees of the CIO and form the Management Committee.

During the Reporting Period:

• There were 14 Charity Trustees who served, namely:

R Barker P Finch M Rees J Boote M Hall C Slater D Brown H Horwood C Spencer RJ Crowhurst S Lethbridge T Stevenson W Crowther R Phillips

• All the Charity Trustees served for the whole of the Reporting Period.

• None of the Charity Trustees had any beneficial interest in the CIO.

The Management Committee meets at least three times a year. In addition, there are various sub-committees including the Resources Committee, which meets three times a year to review income and expenditure, undertake budgetary planning and recommend financial strategy, room hire charges and salaries; and the Events Committee, which organises social and special events at the Community Centre and elsewhere. Other sub-committees are set up from time to time on an ad-hoc basis.

There is a Social Club, operated by Hucclecote Social Club (2012) Limited, which is a trading company owned by the CIO. The Social Club pays a monthly licence fee and covenants its net profits to the CIO.

Objectives and activities

The objectives of the CIO, as set out in Clause 3 of the constitution, are to:

1. promote the benefit of the inhabitants of Hucclecote and the neighbourhood (“the area of benefit”) without the distinction of sex, sexual orientation, nationality, age, disability, nationality, race, or of political, religious or other opinions, by associating together the said inhabitants and the statutory 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 object of improving the conditions of life of the said inhabitants;

2. establish or secure the establishment of, a Community Centre and to maintain and manage the same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the objects;

3. promote such other charitable purposes as may from time to time be determined.

The Charity Trustees hire out the Hucclecote Community Centre to clubs, societies, corporate organisations, charities and individuals. The Charity Trustees are also responsible for the maintenance of the land and buildings at the Centre. These activities are undertaken for the public benefit on a not-for-profit basis, and the Charity Trustees have regard to the guidance issued by the Charity Commission on public benefit.

1

Hucclecote Community Association CIO

Charity Trustees’ Report for the period 1 April 2024 to 31 March 2025

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Responsibility for the accounts

The Charity Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Charity law requires the Charity Trustees to prepare financial statements for each financial year or other reporting period. These should give a true and fair view of the financial state of affairs of the CIO and of the incoming resources and application of resources, including the income and expenditure, of the CIO for that period. In preparing these financial statements, the Charity Trustees are required to:

• Select suitable accounting policies and then apply them consistently

• Observe the methods and principles in the Charities Statement of Recommended Practice (SORP)

• Make judgements and estimates that are reasonable and prudent

• State whether applicable UK Accounting Standards and SORPs 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 charity will continue in operation

As the CIO’s gross income was more than £25,000 in the Reporting Period, there is a requirement under the Charities Act 2011 for an independent examination of the accounts. However, the CIO’s accounts do not need to be audited[1] .

Notes 2 and 3 to the financial statements set out the Charity Trustees’ statement of compliance and accounting policies.

Achievements and performance

The CIO has continued to meet its objectives as outlined on the previous page. Whilst the financial challenges remain high, the accounts for the year now show the stabilisation predicted in last year’s report.

The like-for-like comparisons with the accounts for the Previous Period show an increase in income of approximately £9,000 and a reduction in expenditure of approximately £12,000. In addition to this, the CIO successfully applied for and received grant funding from the Enovert Community Trust and from the Gloucester City Council Build Back Better Fund to install solar panels on the roof of the community centre. These funds and the cost of the panels are shown in the restricted columns of the financial statements. There were 33 panels installed giving a potential energy capacity of just over 13kWh which will help to significantly reduce energy costs in 2025/26 and subsequent years.

During the year a new accounting system (Xero) was installed. We have successfully trained our employees in how to use it and how to adopt good practices to enable the Charity Trustees to monitor and manage the finances in a more controlled and meaningful manner.

1 The annual threshold for an audit is either a) income of more than £1 million or b) income of more than £250,000 and total assets exceeding £3.26 million.

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Hucclecote Community Association CIO

Charity Trustees’ Report for the period 1 April 2024 to 31 March 2025

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Reserves and investments policy

The CIO is run as a value-for-money non-profit making charity. Any surplus of income over expenditure is held as a reserve for maintenance of the land and building at the Hucclecote Community Centre.

The Charity Trustees’ policy is to build up the reserves to a sustainable level by –

• promoting the use of the Hucclecote Community Centre to maximise utilisation and income, and

• keeping expenses under control,

with the aim of an annual contribution to reserves. In the long term this will ensure that the reserves:

• keep pace with inflation

• include a margin for contingencies (such as a future unforeseen event outside of the Trustees control which leads to closure of the Hucclecote Community Centre for a temporary period)

• are sufficient to cover maintenance costs, and

• enable the Hucclecote Community Centre to continue as a financially viable entity with good quality facilities on offer to its customers.

Clause 4 of the Constitution gives the Charity Trustees the power to deposit or invest its reserves. It is the current policy of the Trustees to deposit its reserves in bank and short-term savings accounts, having regards to the immediate cash-flow needs of the CIO. At present the reserves are not at a sufficient level to justify long-term, less liquid investments.

Future plans

The Trustees intend to:

• Undertake a review of the CIO’s banking and savings arrangements

• Modify the CIO’s constitution to base it on the Foundation model template instead of the Association model template, taking into account a material fall in the number of Members of the CIO

• Keep the Hucclecote Community Centre well-maintained

• Review the CIO’s governance, in line with best practice, including a review of financial controls

This report was approved by the Charity Trustees on 08 December 2025. It is signed on behalf of the Charity Trustees by:

R Barker RJ Crowhurst Charity Trustee Charity Trustee

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Hucclecote Community Association CIO

Statement of Financial Activities

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Note Income from: Charitable Activities 4 Covenanted Profits 5 Donations 6 Grants 7, 17 Interest 8 Rent and Licence fees 9 Other Sources 10 Total income Resources expended: Directly on charitable activities 11 Administrative costs 12, 17 Depreciation 13 Total resources expended Net incoming (outgoing) resources Transfers to (from) funds 17 Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Reporting Period: 1 April 2024 to 31 March 2025 (£) Unrestricted Restricted Total 59,855 - 59,855 100 - 100 152 - 152 200 13,401 13,601 1,100 - 1,100 17,382 - 17,382 349 - 349	Previous Period: 1 April 2023 to 31 March 2024 (£) Unrestricted Restricted Total 47,801R - 47,801R 4,405 - 4,405 10 - 10 - - 789 789 16,929 16,929 254 254
	79,137 13,401 92,538	70,188R - 70,188R
	6,042 - 6,042 68,247 - 68,247 5,669 - 5,669	5,349 - 5,349 80,176 - 80,176 6,114 - 6,114
	79,958 - 79,958	91,639 - 91,639
	(821) 13,401 12,580	(21,451)R - **(21,451)R **
	(1,489) 1,489 -	- - -
	(2,310) 14,890 12,580	(21,451) - **(21,451)R **
	76,131R - 76,131R	97,582 - 97,582
	73,822 14,890 88,712	76,131R - **76,131R **

Monetary amounts are rounded to the nearest £1, which may R Restated figure – see note 18 create rounding errors where totals are shown

The notes on pages 6 to 13 form part of these financial statements

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Hucclecote Community Association CIO

Balance Sheet

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Note Fixed assets Tangible Assets 13 Current assets: Cash at bank and in hand 14, 17 Debtors 15 Total current assets Creditors: amounts falling due within one year Accrued expenses and accounts payable 16 Net Current Assets Total assets less current liabilities The funds of the CIO: Unrestricted Funds 17 Restricted Funds 17 Total CIO funds	Balance Sheet at 31 March 2025 Balance Sheet at 31 March 2024 Total (£) Total (£)
	32,176 22,955 59,084 51,216 13,443 8,050
	72,526 59,266
	15,991 6,090R 56,536 **53,176R **
	88,712 **76,131R **
	73,822 76,131R 14,890 -
	88,712 **76,131R **

Monetary amounts are rounded to the nearest £1, which may R Restated figure – see note 18 create rounding errors where totals are shown

These financial statements were approved by the Charity Trustees and authorised for issue on 08 December 2025 and are signed on behalf of the Charity Trustees by:

R Barker Charity Trustee

RJ Crowhurst Charity Trustee

The notes on pages 6 to 13 form part of these financial statements

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Hucclecote Community Association CIO

Notes to the Financial Statements

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1. General information

The CIO is a public benefit entity and a registered charity in England and Wales. It is a Charitable Incorporated Organisation. The address of the principal office is Hucclecote Community Centre, Hucclecote Road, Hucclecote, Gloucester, GL3 3RT, England.

2. Statement of compliance

These financial statements have been prepared in compliance with:

• the Charities Act 2011; and

• the Charities SORP (FRS 102) - 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 (effective from 1 January 2019 - second edition October 2019).

3. Accounting policies

a) Basis of preparation

The financial statements are prepared in sterling, which is the functional currency of the CIO. Monetary amounts in these financial statements are rounded to the nearest £1. This may create rounding errors where totals are shown. The historic cost convention is used.

b) Going concern

There are no material uncertainties about the CIO’s ability to continue.

c) Fund accounting

The CIO’s funds may fall into three categories:

• Unrestricted Funds available for use at the discretion of the Charity Trustees to further any of the CIO’s purposes

• Designated Funds (these are unrestricted funds earmarked by the Charity Trustees for a particular future project or commitment)

• Restricted Funds, which are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. They fall into one of two sub-categories: Restricted Income Funds or Endowment Funds

During the Reporting Period and Previous Period, the CIO’s funds were made up of Unrestricted Funds and Restricted Funds. The Designated Funds shown in the published accounts for the Previous Period have been amalgamated into the Unrestricted Funds.

d) Incoming resources

Income is recognised, on an accruals basis, when –

• The CIO is legally entitled to it

• the amounts can be measured reliably

• it is probable that income will be received

The following policies are applied to specific sources of income for the CIO:

• Income from donations and legacies is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• Interest is recognised when there is evidence of the amounts payable.

• Income from events and room hire taking place after the financial year end is treated as deferred income.

• Covenanted profits are recognised in the financial year associated with their declaration.

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Hucclecote Community Association CIO

Notes to the Financial Statements

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e) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the Statement of Financial Activities to which it relates:

• Direct expenditure on charitable activities represents the costs incurred by the CIO in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including the costs of fundraising activities and events. It also includes those support costs and costs relating to the governance of the CIO that have been apportioned to charitable activities. Costs relating to events after the end of the financial year are treated as prepaid expenses.

• Administrative costs include all expenditure that is not part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable, and consistent basis.

Fixed Assets are depreciated on a straight line basis, over 5 years (computer equipment and property) or 10 years (fixtures and fittings) or 25 years (solar panels). Since 21 October 2024, a £1,000 capitalisation policy is in place, meaning that only new items costing £1,000 or more are added to the Fixed Assets. Items costing under £1,000 are fully capitalised at date of purchase.

f) Investments

The Charities SORP (FRS 102) specifies the accounting treatment of certain defined classes of investments. The CIO’s reserves are held entirely in cash. No listed investments are held.

4. Income from Charitable Activities

The income from Charitable Activities is summarised in the table below.

	Reporting Period (£)	Previous Period (£)
Events (see also note 11)	9,856	6,489
Room Hire	47,771	37,117
Under 5’s Activities* (see also note 11)	2,228	4,195
Total Income from Charitable Activities	59,855	47,801

• Note: after at the end of the Reporting Period, the CIO ceased providing activities directly for the under 5’s. Individuals and organisations remain able to hire rooms to provide such activities.

5. Income from Covenanted Profits

The profits covenanted from the Hucclecote Social Club (2012) Limited are summarised in the table below.

	Reporting Period (£)	Previous Period (£)
Covenanted profits for the period	-	4,400
Variation in amounts recognised in earlier years*	100	5
Total Covenanted Profits recognised in the period	100	4,405

• Note: Covenanted profits are recognised in the financial year associated with their declaration. If, at the time of completing the CIO’s accounts, the Social Club has not finalised the amount of covenanted profits for the year, an assumed amount is recognised. If the amount subsequently finalised differs from the assumption, the variation between the two is recognised in the following financial year.

6. Income from Donations

Reporting Period: £152 (Previous Period: £10), from a variety of sources.

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Hucclecote Community Association CIO

Notes to the Financial Statements

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7. Income from Grants

Grants made to Unrestricted Funds:

Reporting Period: £200 received from Gloucester City Councillor Funds

(Previous Period: £nil)

Grants made to Restricted Funds:

Reporting Period: £13,401 matched funding towards the installation of solar panels. This was received from Enovert Community Trust (see note 17 for further details)

(Previous Period: £nil)

8. Income from Interest

The interest received is summarised in the table below.

	Reporting Period (£)	Previous Period (£)
Interest on deposits held by: CAF Bank Ltd The Midcounties Co-operative	39 1,061	47 742
Total Interest	1,100	789

9. Income from Rent and Licence Fees

The income from Rent and Licence Fees is summarised in the table below.

	Reporting Period (£)	Previous Period (£)
D&L Essence Cafe	3,882	3,429
Hucclecote Social Club (2012) Limited	13,500	13,500
Total Income from Rent and Licence Fees	17,382	16,929

10. Income from Other Sources

The income from Other Sources is summarised in the table below.

	Reporting Period (£)	Previous Period (£)
Gloucester Lottery	167	182
Office Services	60	35
Sale of Residual Assets	97	-
Miscellaneous	25	38
Total Income from Other Sources	349	254

11. Direct Expenditure on Charitable Activities

The expenditure on charitable activities is summarised in the table below.

	Reporting Period (£)	Previous Period (£)
Events	5,959	5,137
Under 5’s Activities	83	211
Total Expenditure on Charitable Activities	6,042	5,349

Over the Reporting Period, the net income from events, after deducting the direct expenditure on events, was £3,897 (Previous Period: £1,352). For the Under 5’s Activities, the net income, after deducting direct expenditure, was £2,145 (Previous Period: £3,984).

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Hucclecote Community Association CIO

Notes to the Financial Statements

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12. Administrative Costs

Payments from Unrestricted Funds

	Reporting Period (£)	Previous Period (£)
Accounts: Bookkeeping System Feesa	303	154
Accounts: Independent Examiner’s fee	300	300
Bank Fees (Caf Bank, PayPal and Zettle)	272	315
Cleaning	15,402	15,497
Maintenance	3,936	8,880
Obligations: Business Rates	179	168
Obligations: Data Protection Fee	35	20
Obligations: Insurance	3,268	2,610
Obligations: Service Charge (Hucclecote Library)b	16	571
Office Costs	237	249
Payroll	30,025	35,710
Utilitiesc	13,912	15,310
Other Expenditure	363	391
Total expenditure on support costs	68,247	80,176

• a The subscription for the bookkeeping system was taken out for the first time during the Previous Period (including a limited free trial and reduced fee for an introductory period). Previously, a bookkeeper was commissioned to prepare the accounts, and the last of the bookkeeper’s fees (£100) is included with the bookkeeping system fees for the Previous Period.

• b After the end of the Reporting Period, protracted discussions took place with Gloucestershire County Council regarding the amounts billed for the service charge since the Financial Year 2022-23. This has resulted in a number of corrections to the bills issued. The impact of this has been recognised in full in the Reporting Period.

• c Expenditure on utilities includes broadband and telephone, IT (domain registration and website hosting), electricity, gas water and sewerage, and licences for music and TV.

Payments from Restricted Funds

Reporting Period: £nil (see note 17 for further details)

(Previous Period: £nil)

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Hucclecote Community Association CIO

Notes to the Financial Statements

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13. Depreciation, and Fixed Assets, on the Balance Sheet

An analysis of the fixed assets on the balance sheet is shown in the table below.

		Propertya (£)	Fixtures and Fittings (£)	Computer Equipment (£)	Solar Panels (£)	Total (£)
	Cost At 31 March 2024 Additionsb, c Disposals At 31 March 2025	32,738 - -	104,908 - -	4,340 - -	- 14,890 -	141,986 14,890 -
		32,738	104,908	4,340	14,890	156,876
	Depreciation At 31 March 2024 Charge for the period Elimination on disposal At 31 March 2025	(32,738) - -	(82,217) (5,593) -	(4,075) (76) -	- - -	(119,030) (5,669) -
		(32,738)	(87,810)	(4,151)	-	(124,699)
	Net Book Value At 31 March 2025 At 31 March 2024	- -	17,098 22,691	189 265	14,890 -	32,176 22,955

a ‘Property’ includes the ‘Trim Trail’

b At a Resources Committee meeting held on 21 October 2024, a £1,000 capitalisation policy was agreed. This means that, since then, only new items costing £1,000 or more are added to the Fixed Assets.

c The solar panels were financed fully from external funding (the 10% contribution from the CIO was reimbursed from a separate funding source after the end of the Reporting Period). They are treated as a fixed asset, which will be depreciated over a 25 year period on a fixed line basis starting from 1 April 2025. See note 17 for further details.

14. Cash at bank and in hand

The Cash at bank and in hand is summarised in the table below.

	31 March 2025 (£)	31 March 2024 (£)
Deposited in an interest-bearing CAF Bank Current Account	20,260	19,780
Deposited in a share account with The Midcounties Co-operative	31,431	30,501
Held in a PayPal account	41	151
Held as petty cash	352	785
Held by Enovert Community Trust for matched funding (see note 17)	7,000	-
Total Cash at Bank and In Hand	59,084	51,216

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Hucclecote Community Association CIO

Notes to the Financial Statements

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15. Debtors

The Debtors are summarised in the table below.

	31 March 2025 (£)	31 March 2024 (£)
Prepayments	4,341	1,526
Covenanted Profits (due but unpaid)	2,300	4,400
Refund of Employer’s National Insurance (due but unpaid)	1,934	-
Other debtors	4,868	2,124
Total Debtors	13,443	8,050

16. Creditors

The Creditors are summarised in the table below.

	31 March 2025 (£)	31 March 2024 (£)
Deferred Income (analysed below)	3,989	2,049R
Pay as you earn taxes and National Insurance Contributions	328	623
Other accrued expenses and accounts payable	4,674	3,419R
Matched Funding Liability (see note 17)	7,000	-
Total Creditors	15,991	**6,090R **

R Restated figure – see note 18

Analysis of Deferred Income

		Deferred Income at start of period £	Less: Amount recognised during period £	Plus: New Deferred Income £	Deferred Income at end of period £
Reporting Period	Events income Room Hires Income	985 1,064R	(985) (1,064)R	561 3,428	561 3,428
	Total	**2,049R **	**(2,049)R **	3,989	3,989
Previous Period	Events income Room Hires Income	- -	- -	985 1,064R	985 1,064R
	Total	-	-	**2,049R **	**2,049R **

Income from events and room hire after the end of the financial year is treated as deferred income. No income had been deferred at the start of the Previous Period.

11

Hucclecote Community Association CIO

Notes to the Financial Statements

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17. Analysis of Charitable Funds

(a) Unrestricted Funds:

• Movement in Funds

	Value at start of period £	Income £	Expenditure £	Transfer to Restricted Funds £	Value at end of period £
Reporting Period	76,131	79,137	(79,958)	(1,489)	73,822
Previous Period	97,582	70,188	(91,639)	-	76,131

• Net assets

	31 March 2025 (£)	31 March 2024 (£)
Fixed Assets	17,286	22,955
Current Assets	65,526	59,266
Creditors less than one year	(8,991)	(6,090)
Total	73,822	76,131

(b) Restricted Funds:

• Movement in Funds

	Value at start of period £	Income £	Transfer from Unrestricted Funds £	Expenditure £	Value at end of period £
Reporting Period	-	13,401	1,489	-	14,890
Previous Period	-	-	-	-	-

• Net assets

	31 March 2025 (£)	31 March 2024 (£)
Fixed Assets	14,890	-
Current Assets	7,000	-
Creditors less than one year	(7,000)	-
Total	14,890	-

During 2025, the CIO was granted matched funding from the Enovert Community Trust, for the installation of solar panels. The cost of the installation was £14,890. The CIO contributed £1,489 (via a transfer to Enovert), which secured matched funding of £13,401. The combination of the CIO’s contribution (10%), and the matched funding (90%), fully covered the installation cost.

The installation was completed after the end of the Reporting Period. By the end of the Reporting Period, Enovert had made two payments of £890 and £7,000, leaving a commitment of £7,000 to pay, which was settled in May 2025.

The CIO subsequently secured separate funding from the Gloucester City Council Build Back Better Fund which, among other things, reimbursed the contribution of £1,489 towards the solar panels. This will be recognised in the accounts for the next reporting period.

The solar panels are treated as a fixed asset acquired on 31 March 2025. With effect from 1 April 2025, they will be included as part of the fixed assets of the Unrestricted Funds.

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Hucclecote Community Association CIO

Notes to the Financial Statements

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18. Restatement of Figures for Previous Period

After publishing the accounts for the Previous Period, it was discovered that the creditors shown in the balance sheet had been overstated. In order to provide a fairer comparison between this year’s Reporting Period and the Previous Period, the financial statements for the Previous Period have been restated in this year’s accounts, as summarised below:

	Item		Impact of restatement (Previous Period)	Impact of restatement (Previous Period)	Impact of restatement (Previous Period)
		Previously Published (£)		Restated (£)	Difference (£)
	a) Statement of Financial Activities (Previous Period) Income from Charitable Activities: Events Net Movement in Funds	4,896 (23,043)		6,489 (21,451)	£1,593 higher income £1,593 smaller shortfall
	b) Balance Sheet (Previous Period) Current Liabilities: Creditors: Deferred income Other accrued expenses and accounts payable Net Current Assets Net Assets (Funds)	3,442 3,618 51,583 74,538		2,049 3,419 53,176 76,131	£1,393 lower amount deferred £200 lower £1,593 higher £1,593 higher

19. Staff costs

The average head count of employees during the Reporting Period and the Previous Period was four employees (all employed part-time).

No employee received employee benefits of more than £60,000 during the Reporting Period or the Previous Period

20. Charity Trustee remuneration and expenses

None of the Charity Trustees received remuneration during the Reporting Period or the Previous Period

21. Government grants

The charity has not received any Government grants during the year

22. Related parties

Hucclecote Social Club (2012) Ltd is a separate legal entity that donates profits to the CIO under a deed of covenant. The shareholders and directors of Hucclecote Social Club (2012) Ltd are also Charity Trustees of the CIO, with the shares being held for the benefit of the CIO.

The Social Club pays a monthly licence fee to the CIO for site rental. During the Reporting Period and Previous Reporting Period the fee was £1,125 a month.

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Hucclecote Community Association CIO

Independent Examiner’s Report

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I report to the Charity Trustees of Hucclecote Community Association CIO (charity number 1186950) on the accounts of Hucclecote Community Association CIO for the year ended 31 March 2025, which are set out on pages 4-13.

Responsibilities and basis of report

As the Charity Trustees of Hucclecote Community Association CIO, 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 accounts of the Hucclecote Community Association CIO carried out under section 145 of the 2011 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 examiners statement

I have completed my examination. I confirm that no material 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 Hucclecote Community Association CIO 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 Charites (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 which attention should be drawn in this report on order to enable a proper understanding of the accounts to be reached.

B S Edwards FCCA

ACCA Chartered Certified Accountant

Dated …………………………………..

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