Charity rryistration llumber 1191701
CoMp￿Y r¢gbtratlon CE024204 IEDglMd #nd Wal¢s)
YIEWSLEY & WEST DRAYTON COMMUNITY ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

YIEWSLEY & WEST DRAYTON COMTrtU￿y ASSOCIATION
LEGALAND ADMINISTRATIVE INFORMATIOIY
Trnste•s
P Harvey
Cllr A Deville
Kathy Chestrr
James Cat)twell
A Deville
(App)iThted 18 MAY 2023)
(Ap￿)Int￿l 27 May 2023)
Cb*rlty ttumber
1191701
Company rtumber
PTJD¢lp41 *thlr¢
The Communtty C•Jtr¢
Wesi Drayton
Middlesex
EnBl8r
UB7 9JL
Audltor
D E Hunter Limit•l
2 S￿l5b￿Y Clos¢
Wokingh
Berkshir¢
EnBland
RG414AJ

YIEWSLEY & WEST DRA￿ON COMMUNITY ASSOCIATION
CONTENTS
Tru5teds rewt
Independent auditorfs T¢F
Sw¢ment of flnancial a¢¢iviti¢S
Ba1￿ce sheet
Notes to the finoncial st*em¢nts
8-15

YIEWSLEY & WEST DRAYTON commu￿ ASSOCIATION
TRUSTEE'S REPORT (INCLUDING DIREcfoRS' REPORD
FOR THE YE4R ENDED 31 JANUARY2023
The twsfr¢$ Pr￿￿ almual r￿￿ and finanud statements forts yeaT endeAI 31 Janw 2023.
The financial statements have been prepared in ar￿d￿ with the ¥countirtg ￿1]icIeS set out in not¢ I to the fingn¢lal
ststem¢nts 8nd cornply with the ch8rity's tnjgt deed, the Compani¢5 AQ 2(KI6 and 'AcrA)Urting and Replwting by Choritie$:
Siatem¢nt of R¢wmmend¢d PraL#ice wlicable io chartties preparing their xcounts in ￿￿ordANCe with the Financial
Rep¢y¢in8 St8ndoTd 8pplicable in the UK Republi¢ of Ireland IFRS 102) (effedive l 20191..
Objectfvu axd aetfvltl
In the trust deed between the ASS￿L8t10n and the lo￿] authority of Yiewsley and West Drnyton {n(FW the London Borough
of Hillingdonl, datrd the 2nd April 1946, as $ubs¢qu¢ntty amendeA. the object 1$ ￿ provide 4 community centre for those
workin8 and residin8 in the Urbon Borou8h of Yi¢wslry and West Dray￿1.
The financial st4t¢m¢nts hav¢ been Pre￿￿ed in with th¢ 4wiurtin8 policieg in not¢ l ts the fin￿¢19]
slatsments and cornply with the charity's t80veminB d￿￿mentI, the Clxnpnies A￿ 21J)6 and'AccountiDg Reporting by
Charilie5'. S¢*ement of RecommeThled Practice applithl¢ to chtirities Krtparing their Kcounts in acujrdance with the
Financial Reporting Standard applicable in the UK 4Dd Republic of ITel8rtd {FRS 102). (eff￿live l j￿u*ry 20191.
The Association's policy is to Consult •nd digcuss with employe48 duriti8 me¢tinw matrrs likely to affert employ￿,
inter¢8t8.
Infom)etion of matters of ¢onc¢rn to employeu is given through inforniation bulletins arml rep￿ts whi¢h setk to achieve
common aware[￿¥ on the pjrt of ajl unployees of fIn•Ki￿ factOTS affedln¥ the perfOrn￿¢e.
Appli￿lon3 for employment by di5th1ed ptt*)n8 are always fully consid¢rt b¢vin8 in mind the wjtitth of the applSc4nt
eoncemed. In the event of members of $taff beeominB disoble4 evay effort is made w ensure that their etnployment within
the charlty continues and that lh¢ appropriate trnining 1$ ananB¢d. It is thc Folicy of the ch￿lty that th¢ trainin& cDrter
developm¢n¢ and prorn(Aion of disthled Frsons should. &s f•r ￿ ￿￿1b￿ be identica] to of o¢h¢r ¢mploytts.
Aehlevement$ And perfornunee
Th¢ r¢$uli$ for the year are set on py 3 6.
FlnaTrclal rtvlv*
Th¢ results the yeor are srt out On Pg8¢$ 3 6.
Th¢ trustees have 889esged th¢ nwior ri5kn to which the charity 1$ and are satisfied thot sy*¢m3 are In platt io
miliM*¢ expcéure to the major risks.

YIEWSLEY & WEST DRAYTON COMTrTUN￿y ASSOCtATION
TRUSTEE'S REPORT (CONllNUED)UIYCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 31 JANUAR Y2023
Strue¢ur% govern*Dce *md m#ttigem¢Thl
The trustees. who we also the dire¢tOTS forthe puryw of eomp•ny law. served dwing the year attd up to the date
of $i8natLn of the financial stytements werv.
Cllr S Ahmad-WatlwJ#
R Egleton
P Harvey
J Davies
CIIT A Dtville
Cllr J Dunwh
Kathy Ch￿ter
James Cantwell
A Deville
(ResigrKd 27 May 2023)
(ReSI￿d 27 W 2023)
(Resi8vd 27 May 2023)
(Resi￿￿4 14 MAY 2023)
{Appoint¢d 18 May 2023}
{A&y￿nICd 27 May 2023)
The trust deed$ provide for six tnjstw of whom the committ¢¢ ¢leets three and the local ￿thOrity ap￿ints three. There is
also a Managemmt committee which is ¢l¢d¢d by the membus ￿ the AnM￿ G¢nero1 Meetin8. The mana8¢ment committ¢¢
overs¢a th¢ day to day numing of the IS￿l8t10￿ while th¢Tr￿ hold the propty.
Non¢ ofthe trusteei has any benefieid interest in th¢ Comp￿Y. Thus no tntytee 1$ ranUner&￿ or draws expen%9 from th¢
A95￿14tion.
Goln8 eoDcern
This year the ac¢ounts hAve slKswn a loss. due to th increase ¢xpenses in d￿tAtIon gnd matnterwice replirs of the
buildin8. The Charity still has 5yffient workin8 W>it￿. The trus*es of the opinion that the or8anis&tion is still
oin8 concern as the buildin8 is in A gwd state and bookin85 for the hails have Incr￿ed p)Jt refurbishment
the works are n¢ar ¢ompltion the costs will rnlweto simpl¢ rtpaits for upk•>.
StAtem¢Dt of Trugtee'i reSt￿￿1b11￿tl
Th¢ trusrees. who are also the directors of Yl¢wsley & We# Drnyt￿ Comrnunity As5Wi4tiLffi for the purpoJ¢ of company
law, ore reS￿nSIble foT pr¢parinK the Th￿Ce'S Report and th¢ financial stht¢m¢rts in a¢¢ord￿ appli¢abl¢ law ond
United KlnRdom A¢cirtuth8 Stand¥dJ (Unitrd Kin8d(th Genually A(*epta Awow]titi8 Prn¢ti¢e).
Company LAW requires the tru￿¢¢$ to prepaTt finan¢i81 statements for ¢xh finartial year which 8ive a tnje and faÉr vlew of
the s￿¢ of affairs of the charity and of the in¢omin8 Tesourtts and applic&ti¢M of r¢sourv& including the income and
expendiiiire. of ihe ch￿lIable ¢(￿Pu1Y for that yor.
In pr¢pHring these fitw?¢ial stat¢ments. the tru5t¢¢s ue required to".
- select suitable aeKouThtin8 polities aThl then appty thcm conslstentty:
. observe th¢ mdhcKts and w1￿1P1t$ in th¢ Ch•rities SORP.
. mAk¢ judgements and estimatss tha¢ fft reAsonable w￿Jrt
- s¢ate whether 8pplicable UK Aw)unting Stsnd¥ts have been followtyl subje¢¢ to any matttial d¢partUTes dis¢los¢d
explained in the financia] 5tst¢m¢nts' and
. prepare the financi￿ st*ements on the going ￿nCern b￿1$ unkss it is inapwopri*e to presum¢ that the charity will
continue in operation.
Th¢ trusttts ore rwnsible for keeping records that disclose wtth rethon8bl¢ awura¢y at any tirne ihe
financial position of the ¢harity and ¢nable them io en5UTe that the fin￿¢181 ststements comply with the Companic5 A
2006. They ar¢ also Yesponsiblt fcr safeguarding the as*ts of the charity and htnce for taking re&wnable steps for th¢
prev¢niion and drt¢ttion of fraud a￿1 oth¢r lrr¢sulariti￿.
Audltor

YIEWSLEY & WEST DK4YTON cOMMU￿y A%soC￿TION
TRUSTEE'S REPORT (CONTINUEDXINCLUDING DlliECfORSI REPORT)
FOR THE YEAR EIYDED 31 JANUAR Y1023
A•dll•r
DtsdoJxr¢ •el•f•rn*tl•• t•4•dl
PHAf¥•y

YIEWSLEY & WEST DRA￿ON COMMUNITY ASSOCIATION
INDEPENDENfAUDITOR'S REpoirr
TO THE TRUSTEES OFYIEWSLEY & WEST DRA￿ON COMMUNITY ASSOCIATION
Oplnlo
We hav¢ audited th¢ fin&￿tal statements of Yiew7ley & W¢5t Dr8yton Comrnunity Assrtiation {th¢ '¢harity'} for the year
¢nd¢d 31 January 2023 whith ¢ompris¢ the stsiement of fuwiciaj activitic& thc balance sheet and n¢JtC5 to thc finanrial
slatements, including significant x¢ounting wli¢i¢s. Th¢ finan¢iai r¢wwting fram¢work that h&$ been applied in their
prepamion 1$ applicable law and United Kingdom Accounting Stsndards. including FIr￿￿la] R¢porting Stsndard 102 The
Financial Reptylingstandordapplicable in ihe Republie oflF¢land (United Kingdom G¢n¢rnlly AtreN¢d A¢eountin¥
Pract1￿1.
In our opinion. the financial Statements:
give a true and fair view of the 5¢at¢ of th¢ thartt#ble effilpwhy's affaits as & 31 Jgnuory 2023 *Jd of its incoming
resouTQ5 and application of resour¢¢& for the yetr then end&.
have been properly prekwed in aCC4Nd￿ with United Kingdom G¢neTrlly Acttptyl A¢¢ouniin8 P￿let' and
have be<tt prepared in a¢Kord￿ with the requirunents of th¢ Ci>mtAnies Ad 2￿.
B41ts for opffi#hJD
W¢ ¢ondu¢i¢d our audtt Sn oc¢ordanc¢ with Intemational St8ndoYds on Auditing IUK) {ISAs IUK)) and applicable law. Our
responsibilit1¢5 under those s¢andard$ •r¢ furthtr descriTr￿ in the Awthiix's responsibiliiies for ihe of ihe ffinancifjl
sittiemertis 8eclion of our report. We are inde￿￿nI tsf the charity in accord8nc¢ with the ethi¢AI r¢quir¢m¢nts that relevant
io our audit of the finartcid ststements in the UK. in¢lyding th¢ FRC'S Ethi￿ Stand&rd. and we hove fvlfill¢d our other ethical
re$ponssbilLties in aeeordanee with these wuirwn¢nts. We believe the wdii evid￿￿* we have obtained is suffi¢i¢nt
appropriate to provide & basis for our opinion.
Concluglonj r¢l*dng ¢0 foneern
In &uditirt8 th¢ financirti swements, we hav¢ con¢lud¢d th&t the TTusth&i of th¢ 8oin8 COn￿M l*si# of &c¢ountin8 Sn the
preparation of the financial st￿ements is appropriite.
Based on the work we h4ve p¢rform¢¢ h￿¢ not identified rnat¢rial Un￿rt￿mieS Tel￿1n9 to ev￿ts or conditions th
individually or collectively. may ¢&st significant doubt on the charity's ability to c4)ntIn￿ as a 8oin8 eA)nc¢rn for a F¢riod of
le4St twelve months from when the financial stat¢m¢nts gre ￿￿￿)rised ftir issue.
Our responsibilities and the re5p)nsibilitiu of the tru#ees with resW to going con¢¢Th at¢ d#cribed in the relevont 8Ktions
of this report.
Other InformatloD
The other infornu¢ion compriJ¢y the itiformation included in the annu￿ the financial Jt*em¢nts ow
8uditoes re￿rt thereon. The art r¢w$ible for the other infornation ¢ontsine4 within the 8nnua] re￿￿. Our opirtion
on the financial statements ttot cover the irther infrrfrn*ion and ￿ do not exp￿$5 any fonn of asur&ne¢ conclusion
th¢Jron. Our r¢sTX)n$ibility is to reul the other infom)otion an4 in doirtg so. om￿lder whether the tsther infom)ation ig
materially inconsistent with the financial sthtements or our knowled8e olAained in the Course of th¢ audil or otherwise appear8
to be M￿enallY misstated. If we identify s￿h m8t¢Tial irKon$istencies or 4yparent misstatemen￿ we are required to
deterniine whether this gives ris¢ w 4 matsrial misslate￿￿nI in th¢ financial statements themselves. If, on the work we
hive perfom)ed, w¢ con¢lude that there is a material misstatement of this other inforniation. we are required to report th&t fa¢t.
We have ncrthinglo repxt in this reR8rd.
M*¢t¢n ￿ whleh we are requlrtd to rtport by exttptl
We have nothing Io T¢IK>rt in respect of the followin8 matters in fflatbon to which the Cl￿1¢1¢$ {A¢coutts and Reports)
Re8ulations 2008 require us to rep)rt (o you if. in our opini(￿.
th¢ inforn]ati¢)n given in th¢ financial statanents 1$ lnwnsi￿ertt in any material with the Tn￿te&S rwt" or
suffi¢ient accounting Tecords havc not t¢¢n or
the financial Statements are not in a8Te¢ment with the ￿Counting rwd5: or
we have not received all the iDformgtion and exp]an*ions we rwuire ft*ow wdiL

YIEWSLEY & WEST DRAYTON COMMUNITY ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (coKfiNUED)
TO THE TRUSTEES OFYIEWSLEY & WEST DRAYfoN COMMUNrrY ASSOCIATION
Re8ponsibllitie$ of trustees
As explained more fully in the statemmt of TnLrte&s wsibiliti4 the tr• are also the d]r￿torS of the charity for
the p￿ry￿¢ of eomparty law, are responsible for the preparation ofthe financial statements and for ixing satisfi¢d thkt they give
a true and fair view, and for such internal control as th¢ trwsttts detrrn7i￿ 1$ nwx55ary to enable the preparation of fiDanciAI
ststem¢nis that ar¢ fre¢ from Materi￿ misstst¢m¢ni wlth due to fraud or eTror. In pryring the finan¢ial statements, the
triistees are Tesponsibl¢ for &%ses$ing the charity's ability to e4Mtinue as a going concern, dts¢I(Lqin& as applicable, matters
related to 89in8 eoncern and using the going concern basis of xcowJ¢ing unless the trustees either intend to liquidate the
charithble wmp¥ny or 10 ee&qe operntion& or have no r#listic alternative bjt to do so.
AudIt0￿5 responilblll¢lu for ¢k¢ #ndit of the st*tem¢nts
W¢ have been appointed #s auditor under section 145 of the ￿￿ltieS Act 2011 thd rewt tn ￿ance with the Ad and
relevant re8ulatti)n$ m￿¢ or hAvin8 effe￿ thereuth.
Our objectives we lo obtsin reasonable 8ssuronc¢ whether the fina￿181 statements as a whok are free from materia]
misststemenL whether due io fiaud or error, and ￿ i55u¢ an audi￿￿5 re[￿ tha¢ includ¢s our opinion. Reasonabl¢ usurance LS A
high level of &5suranee but is & Buarant¢¢ that an audit ¢ondu¢ted in x¢ordance with ISAS IUKI will always detcct
material misstatement when li exists. m1￿$ale￿￿nts can arise from fraud or uror tre con$id¢red mat¢rial if. indLVLdually or
in the ag8r¢8ate. th¢y could rcasonably be ¢XF*ded to influen¢¢ the ewiomic decilions of users taken on the basis of these
rinan¢ial $tatemeTIts.
The extent to whith our wo¢¢dyr¢$ 4re eap*bk of dete£tin8 irr¢gul#riti4 ItKI￿ln8 frou4 li d¢talltsJ below.
A further description of ow ttsponsI￿1IitlC3 15 avAilabl¢ ott ihe Financial RepJrtin# Coun¢il'J websits *. httpsj/www.fr¢￿rl.llk1
audiiorsresponsibilities. Thi5 d¢seription fornis pfyrt of our ouditoes reporL
This rt1￿ is made solely to the C￿￿p￿Y'S member& as A body. in &ttordane¢ with se¢tion 391 ofthe Companies Act 2014.
Our iudii work has b¢¢n undertaken so that we might sw¢ to the Comp￿Y'S members thoye matters we are required to $tat¢ to
them in an •udito¢J report and for no ￿er pUry￿￿. To the fullest exta￿ pemitted by l&w, we do not acw or &4swne
responsibility to anyone othtt than the compHny And th¢ eL*mpany's members as a tThly. for our audit WOTk. for thi$ report, or
for the opinion$ we have fonned.
Mr Divld John Hunter FCCA (Settlor StstKtory A•dlt•r)
for •Dd on beh*ifofD E Hu•itr iJmiie41
Chart¢r¢d C*rdllod Aeeollntsnts
Ststutory Audltor
2 Salisbury Clote
Wokingh
Berkshire
England
RG414AJ

YIEWSLEY & WEST Dll4YfoN COMMUNITY ASSOCL4TION
STATEMENT OF FINANCIALAcfJviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNr
FOR THE YEAR ENDED 31 JANUAR Y2023
2023
2022
Not
Donations and Icgacies
lJ56
28.320
Bin80
Membenhip ftts
L¢ttin8S
Job Reteniion S¢heme
Other in¢om¢
1.804
309
118,861
765
382
83,158
14,451
38,765
8.976
57
66.620
250
476
Donations and fundraisin8
Bank interest receivable
Tothl Incgme
170J28
194.422
Charity admini$tratiCrfL ¢XPtns
S8larie4 oKurity and p¢Mio1¥
76J41
63.333
128,064
Tot*1 ¢hArltabl¢ expendtt•r¢
188.053
191 J97
Net (exp¢ndltsreyIDeome for the yttrl
N•t mowtmtnt In fvnds
(17,725)
3,025
Fund balonrx$ at l F¢bnwy 2022
262,170
259.145
Fund it 31 J*•uary 21123
244.445
262,170
The $￿eMent of flnaTKlaJ aL*vllleg Includes all 8ilns and losse5 rec￿15¢￿ In the yew.
All lttcome and expenditur¢ deriv¢ from continuin8 ￿1¥111¢$.
The statement of finAn¢iat 4¢tivities also complies with th¢ r¢¥wirements for an income and under the
Companie5 Act 211)6.

YIEWSLEY & WEST DRA￿￿ commu￿ ASSOCIATION
ASATJI JANUARY2023
Flud am
257071
260J94
1919
i&tsT2
4.510
35.156
40366
14
(342IT)
(31790)
(13326)
1.576
ZM.445
20L170
IA¢•m• f•a&
244.44S
261170
244.445
261170
oompmki r¢Rkn•.

YIEWSLEY & WEST DRAYTON COMMUNTryASSOCtATION
NOTES TO THE FINANCIAL STATEME
FOR THE YE4R ENDED 31 JANUAR Y2023
A¢countiD8 politlt8
Ck*rlty In(0rn18tlon
Yiewsley and West Drayton Community Aswiation is an uninwryK>Tated charity, No. 0303087. The re￿stered offi¢¢ is
The Ci)mmunity cel￿ HaM)(￿d$WOrth West Drn￿o￿ Middlesex, Gre￿ Btitsin. UB7 9JL.
1.1 AttouDtIDg eODveDtlon
The finwcial statements have be￿ in with the ehtrity's trust the COMP￿leS Act 2006 and
'Accounting and ReportinB by Chariii¢5.' Ststemeni of Reo)mmended Pra￿]r￿ applicable to ¢h4rities prepaNn8 their
accounts in WCOTdan¢¢ with the Firwicial Reporting Stand•rd applicable in th¢ UK and R¢public of Ireland IFRS 102)
{efftctive l January 20191.. Th¢ ¢h•rity is a Public Ben¢fii Entity as defin￿ by FRS 102.
The chHrfty tak•1 th￿te8C of the provisiom in the SORP for ¢h•rities applyin8 FRS 102 U]xlth Bulletin I not to
prepare a Ststemenl of C&%h Flows.
The fiDaneSaJ $￿eMentS are prephred in sterlin& whith 15 the fillKtioJM] curreno of th¢ chtirity. Mon¢tary 4mounts ill
the8¢ finart¢ial statements ar¢ rowlded to the thear¢si £.
The financial statements h•ve kn prwred the historicHI ¢mventioL The wlnelpl ￿coUntIng ￿11¢1
adopted are sel ou¢ b¢low.
1.2 Golng ¢ortt¢rn
At time of approvin8 the finoncial the tnjstea have a re&80rthble expe¢ia¢lon that the tharity hos •kquote
resources to wntinue in ¢)perntional vistenee for the foreseuble ￿tt￿t. Thus the In￿¢¢5 rmtinue to adop¢ th¢ 80in8
eKJncem bAsis of %countirt8 irt prewin8 th¢ finonciai ststrments.
IJ Charitabk fv•ds
Unr¢stri¢tthl fvrhds aye avalloble for th¢ diocretion ofthe in fiw11K￿ of their ¢haritknle objectives.
Restricted fund5 aT¢ subjea w s￿lf1¢ conditions by donors w t¢ how ITrKy may b¢ uJ¢d. The purposes and y8¢$ of the
restricted fundg are set out in the no¢¢9 to the fina￿1￿] Sthrcm￿ts.
Endowm¢nt fund8 are subject to wific ￿*￿ItionS by dLWfS Iht wlitsl must be mointhined by the ¢hority.
1.4 Ineome
In¢ome 15 ￿¢)gnISed when the ¢hority is le88]ly entitltyj to It After any wrom1￿ce conditi￿9 have be¢D met. the
aM￿Jnts be measured reliably. and h is prob9ble inc4)me will be r¢ceivtd.
C&8h donations ar¢ reco￿18¢d on rK¢ipt. Other donatio￿ are rt¢08niwJ otKe the charity has beert notifKd of the
donation. unless p¢rform8nc¢ condition5 re4uire deferral of the amowit. In￿rne tax re¢overable in relation to donationg
T¢¢eivrJJ under Gift Aid or deeds of covenant is rwised ￿ the tirne of the th)natio
Legacie5 gre rtywised on rwxipt or otrKnwis¢ if thE ¢h*rity hos n¢Xifjed of on impending dtstribytion. the amount
is known. and rweipt is exp￿#¢d. If the amount 1$ ￿ know￿ th¢ l¢w is tmted as a &)ntin8ent asse¢.
1.5 Expendltore
The ¢haritable incom¢ is hcld in and urwrskn¢ted fvnd. The ¢haritsbl¢ expenditure relates to the unrestricted funded
expenses uscd by th¢ eharity to maintsin the chariti¢5 18nd and buildings to enable the clwÉty to w out ivs charitable
T*tivities. Other exp¢ns&s are 8dministr*ion ex￿lse5 in the running of the chartty, are a]so unrestricted fiinds.

YIEWSLEY & WEST DIL4YTON COMTr[uM￿ ASSOCIATION
NOTES TO THE FINANCIAL STATEMENfs (COIYTINUED)
FOR THE FE4R ENDED 31 JANUAR Y2023
Atcountltsg pollcl
{Continued)
IA Txnglble fixed auets
Tangible fixed assets gre initially meLsured at C05t sub5equffitty meAsure41 at c4* or valuatioo net of deprKiation
and any irnp4inn¢nt lo>4es.
D¢preci4tion 15 rtr0gn1s￿ so u to write off the eAJSt or valuation of a5%ts Itss their r¢sidual vglues over their useful
lives on the following bas¢5.'
Land and buildlnms
Plant and machinery
Computers
Not d¢W￿la￿l
25% ￿lUcIn8 b
33% sts#i8ht line
The ￿]n w10gs arisin8 on th¢ disp￿￿ of #n 1$ d&erni1ti￿ ts the difference brtweth the sale Pr￿ And the
¢4rryin8 v8iu¢ of the u8eL and is rewixd in the ¥tsiaMit of fin*Kial xlivitie5.
1.7 IM￿lment of flJ¢d *Mets
At eath r¢portin8 end date, the charity revie¥vs the win8 wnounts of its tsn8ible assets to detennine whether there is
8ny indication that those 4s5¢15 h#ve suffered an impainnent loss. If ￿Y such indication exists. the re¢iJv¢T*ble amoun( of
Ihe asset Is estirnated in order to d¢*miine the exwjt of the iM￿lM￿l loss (if any).
IJ Ca•h Ind t••h ¢qulv*lents
Cash and cash equivalenis include tath in depmits h¢kl * ¢•ll with otrKr slHJfvtryTn liqyld Invtsthlents
with ori8inal m￿llrItieS ofthree months or l¢$& and E•nk overdTalb. B•nk ovffdrafts are shown withirt borrowin88 in
¢utt¢nt liabi1Sties.
1.9 FlnAnclal InJ¢rumeDts
The charity has ¢l¢¢ted to appfy the pvovisirffls of Sedion 11 'Bui¢ Finoncial Instntyn¢nts' Section 12 '0ther
Financial Instruments Issue5, of FRS 102 to all of its finw¢iai itistrwnats.
Fill￿¢1a1 in8trum¢nts trt rwnised in bAlaKe the¢t wh• the ¢hvity b￿￿¢8 party to the Contr￿t￿81
provislons of the itiStrLth?enL
FInart¢1￿ 8&8ets ond liabilitiu ￿ offK with the net Amlwnts preseffited in the fIn￿Cial statemenW wh¢n there li a
I¢KJlly ¢nforce8bl¢ riRht lo xt off the Teco8nis¢d amounts and thert is an intention ￿ settle on a net basis or to ￿aliSe
the asset and settl¢ th¢ liability s1multstt￿U3Iy.
B4slcfllloRclolouets
￿￿1C financia] assets which include det*ors arKI (ash and b8nk bAlances, we initially me&8ured * tronsactlon price
including tr#nsaction cc6ts and att subsequently wri¢d * amortised cost using th¢ efknive inlere5t m¢thod unless the
arrangement ¢onstitutes a financing transactior4 where th¢ fr8Asaction is measur￿1 at the present valu¢ of thc firtur¢
re¢xipts discounted ￿ 8 market of IntrresL assets ¢lassifid rccclT￿lC within one ycar Th)t

YIEWSLEY & WEST DRAYTON COMMUNITY ASSOCIATION
NOTLS TO THE FINANCIAL STATEMENTS (cO￿lNUED)
FOR THE YE4R ENDED 31 JANUAR Y2023
Accouttting pojieles
(C•ntlnu¢d)
B&%ic financial liabilitie& including creditOf5 ond bank loans or¢ initialty rteognised at trapsa¢*ion price unl&ss the
arrangement eonstitutes a financing trsTLsxtion. where the debt Instn￿Trt i$ measured at the p[￿rt va]ue of the l)Jiure
paym¢nts di$￿￿nt¢d at t mtrket rate of int¢resL Firt8￿1￿ liabilities ¢]a55ifi¢d as PAygble within one year 8JY not
amortised.
De￿ instruments are sulMequ¢Dtly t￿rIed at Am(fftised c05L ysiD¥ the effedive interert rat¢ methtyl.
TTadc creditorn ￿¢ obligations to pay for 80(th ￿ services that have been wuirtsj in the (wdinary ¢4)urse of OFtrations
from suppliers. Amounts payobl¢ are classified &8 ¢uffent liabilities if pyment is due within one year or leM. If noi th¢y
8re presen*d os rkonry¢UTrent liabilities. Tr￿¢ Credi￿[5 we reco8nised initially at transaetiort price aTrJ subwuentjy
measured al amortixd ¢ost USI￿ the thiv¢ int¢T¢St method.
Derecoznldon offin4nddUé14Ulla
Flnancial liabili11￿ derecwised when th¢ thrity's obli8atioM expire or are disch*ged or c4ncelled.
1.10 Employee bthellts
The cost of any unuged holidty entidem¢n¢ 1$ rwised in the wiod in whi¢h the employee's xTri¢¢s ue Jyceived.
Temiination benef￿ are t¢eo8nlsed immedwly &$ In expense when the tharity 1$ dunonstrabty to t¢miinot¢
the employmentof an employee or to provide *miiMiion bettefi
1.11 Retlrtme#t ben¢llts
Ptyments to defined contrlbudon rtdr¢meM benefit •r¢ as an expens¢ Js they hll due.
Crltleil *•d Judgew￿l*
In the application of the tharity's f*c(4mtin8 poli¢14 the trust¢¢y art required to mth Ju￿£men￿ estimate5 and
assumptions about the earrying amount of gssets and liabililie5 are not readily apparent fr(m other sources. The
estimates and as9xia￿d ￿umpi10n5 8r¢ bued on his￿riCal ¢xp¢rienc* #NJ oth¢r f*torg th8t are o)nsidered to b¢
levant. Act￿] results may differ frnm theae e5timatss.
The thSmates ond underlying wumOions are r¢vi¢wed on an on80ing b￿11. Revisions to xwun¢in8 esttmates are
T￿O￿niS￿ irt tht period in which the •stimot¢ 1$ revised where the revision aff&ts only that periLd. or in th¢ pulod of
the revision and f￿Ure pttiods W￿￿¢ th¢ rtvision affects ith ¢urrtmt and future wi(Kts.
JYoD*tlonJ and leRa¢l
2023
2022
lJ56
2.041
26,279
1.556
28,320
10-

YIEWSLEY & WEST DRA￿ON COmMUm￿ ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONfINUED)
FOR THE YEAR ENDED 31 JANUARY2023
UnRJtTlcted Unr#trleted
nds
ruDd8
ernl
g¢n¢rAI
2023
2022
Trading xtivity income: ottr*r
8.976
250
11

r4-

YIEWSLEY & WEST DRA￿ON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUAR Y2023
Bank Intert•t r¢¢dv•lA¢
Unrtstricted Uthr**¢ritted
fundi
eral
2023
gener•1
21)22
Interest rec¢ivable
57
476
Charllable aetlvl¢lu
Chirlty
Salarfe4
•dmIntstr*tio￿tth1 setmrlty
Tht#l
2022
2023
S1￿c0sts
rkpreciation impirnient
w￿er rates
InSUr￿Ce
98.775
11737
94775
11737
4378
S,589
17.945
29.875
1.025
2.077
4.907
1,845
3.045
955
1207
3.453
240
15,923
4J45
1756)
14.530
23.006
2217
2.856
3.968
1.409
3.045
565
4J78
5.589
17.945
29.875
1.025
2.077
4.￿7
1.845
3.045
955
1207
3.453
240
Ll8ht and heat
Repairs and maintenarLce
Prlntln& postw Ind ststionery
Télephon•
Sundry
Subs¢ripiio
Audit f¢¢s
Bank ¢hu8
B￿k loan interest
Legal and PTof¢sslon
Advertising and fvnd raisin8 costs
7.660
468
76.541
188.053
191,397
76,541
188.053
191J97
by T￿Nd
Urtr¢strictyJ funds. 8eneral
76,541
188.053
76.541
188,053
For the year ended 31 J*rt•*ry 2022
UThres¢Nd￿ fun&8- 8cneral
63J33
128.064
191,397
63J33
128,i¥A
191 J97
13-

YIEWSLEY & WEST DRAYTON COMMUNrrY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE FE4R ENDED 31 JANUAR Y2023
None of th¢ trustees (or any Frsons C￿e￿I&j with thcm) re¢etYcA any or b￿¢fits from the charity during
the yev.
Ernploy
The average monthly nurnber of ¢mploytts durin8 the yeor was..
2023
Numb¢r
21122
Nuthb¢r
Employment
21)23
W4ge5 and saiaries
Sociol security ¢05ts
Other pension costs
91.743
.268
5.764
106.101
6,040
98.775
112,141
There weff no employees whox annwl rmynerntion more thon £60.CwX).
10 Thx*tloD
Th¢ charity is exempt from t&1 on income and 84itts falltn8 within section 505 of the Thxe5 A¢t 1988 or sectton 252 of
the Taxationof ChaT8¢abl¢ Gains Act 19)2 to the extent thot th¢se 8r¢ 8pplied to its elmritable obj￿ts.
ThnOble fixed a•MI•
Co•t
At l February 2022
AdditiorL8
219,949
47283
3.639
928S
A174
276.517
9,813
At 31 January 2023
219.949
50,922
15.459
286.330
1)4>recl*tlon a*d Imp•lnnMt
At l FebnJAry 2022
Depr¢ciatÉon chwxed in the year
11175
9.166
3.748
3J70
15,923
12.736
At 31 January 2023
21 J41
7J18
28.659
Carrykn8 #Dl•lllIt
At 31 January 2023
219.949
29.581
8.141
257,671
At 31 January 2022
219.949
35,108
SJ37
260,594
14-

YIEWSLEY & WEST DRAYTON cOm￿[UNITy ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED)
FOR THE YEAR EN])ED 31 JAMJARY2023
12 Debto
2023
2022
Amounts f*lllng due whhin yur:
Trade dthors
Amounts owed by &ssLxiate unthrtski
Other debtors
Prtpaym¢nts and iTYA)me
326
2.844
910
1.683
394
1264
1919
4JlO
13 aDd overdrnfts
21ll3
2022
B￿k lo•n$
31.668
PAy4bl¢ wlthin on¢ ye
31,668
Included in trade creditors is the Oovemment BowJ¢¢ Bt*k Iwi r¢p•yabl¢ 3 yegrn.
14 Credl¢or•: falllng d¥e wlthl# •*• y•
21123
2022
Bank loans
Payments received on account
Trade L¥editors
Other ¢rcditors
A￿n￿lS and deferred income
13
24,(NXI
3.800
1,829
1,543
3,¢MS
31.668
3.630
(411
488
3.045
34,217
38.7
IS Truste
Dyring the prior year the Board of disc￿ssed the ongoing miintetwKe of the Community C¢ntr4 The initi
itrtettti¢)rts were to employ * Maintenw￿¢8retaktr ¢)n a filll lime b&sis, however. it was r¢solv¢d that the financial
implications would have a bearing on the oixrations of charity, as a ￿lUtIOn of the TruslEe5 Put hi5 company
forward to corry out any remediat work cTrwging c05t of m8tcrials In agreed rate per IKJur for work done. Th1$ was
unanimously agrwl wth thr B08rd of Tn￿.
15-