2024-05-31-accounts - Windmill Hill Community Association

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WINDMILL HILL COMMUNITY ASSOCIATION CIO FOR THE PERIOD ENDED 31 MAY 2024 Charitable Incorporated Organistation

Windmill Hill Community Association

Accounts for the period ended 31st May 2024

Contents	Page
Legal and administrative information		2
Trustees Report		3
Independent Examination Report		4
Statement of financial activities (SOFA)		5
Balance Sheet		6
Notes on the Financial statements		7-11

Windmill Hill Community Association

Address:

Windmill Hill Community Association Vivian Street Windmill Hill Bristol BS3 4LW

Windmill Hill Community Association is a registered charity number 1192927

Current Trustee Information

James Haywood (Chairman) Kelly Knight Stuart Lloyd (Treasurer) John Culmer (Acting Secretary) Joyce Gregory Morris Mathew Skinner Christine Haywood

Committee Members

Chloe Fussell Lynn Trappe Martin Howe Simon Haywood Toni Hutchinson Andrew Offer Chrissie Sagar-Fenton Tony Curtis Robin Stanbridge Jo Grimes

Bank:

The Co-operative Bank PO Box 200 Delf House Southway Skelmersdale WN8 6GH

Windmill Hill Community Association

Report of the trustees for the period ending 31st May 2024

Review of charitable objectives for the year

This year Windmill Hill Community Centre has hosted a huge range of activities for the local community, from police outreach meetings to theatre rehearsals. It has provided a meeting point for groups, social events and consultation meetings. Our regular groups have been going strong, including fitness classes, a children’s art group, kids’ football, Woodcraft Folk and a weekly childminders’ group.

This year we held our now annual Open Day event in September, bringing together hundreds of local residents for fun, games and music, a Christmas afternoon tea for our senior members, and a members’ Christmas party, as well as being a key venue for Art on the Hill, the local arts trail.

The Social Club was a venue for two well-loved regular quiz nights, live local music, a book club, and skittles team. We held viewing parties for the Rugby World Cup, the Euros and Eurovision. Hall bookings included numerous children’s parties, training sessions and graffiti workshops.

Review of finances

Income this year was up to a record £41,579, partly due to small increases in grants and donations received. We received the first part of a large grant to renovate the toilets and install an accessible toilet, which will go to an architect to produce plans and tender for contractors. We also received a larger than usual contribution from the Social Club due to an increase in their reserves.

At £32,989, spending was slightly higher than the previous year due to inflationary rises in most costs and investment in the building’s fire safety systems. It should be noted that utilities costs were down by more than £1,000 following last year’s peak in prices, but we expect these to rise again and are working to secure the best rates.

This left the Community Association with a surplus of £8,681 this year and reserves of £50,583. The Trustees have agreed that reserves should be allowed to build up above a year’s running costs. This is because we anticipate significant work being needed to the Community Centre’s roofing within the next 2-3 years due to age and deterioration. Reserves are in place to support any emergency repairs, and we are planning a full overhaul of the roof once the accessible toilet project is completed.

Looking forward

The Trustees are happy that the Community Centre is continuing to fulfil its charitable objectives, and we will work to ensure this continues and expands. Over the last five years we have been focusing on a programme of maintenance and other improvements to futureproof the 125 year old buildings.

This year, efforts focused on fire safety systems and the accessible toilets project. Trustees commissioned an external fire risk assessment and, in line with its recommendations, have invested just over £8,000 in a new fire alarm system, a new fire curtain and safety gas works.

This year we were also pledged over £50,000 by Bristol City council to remodel the Community Centre’s toilets, creating a new accessible toilet between the current male and female facilities. So far, we have appointed an architect, prepared plans, had the plans reviewed by accessibility experts, and tendered the work for contractors. At time of writing, we expect the works to be undertaken in spring 2025.

Windmill Hill Community Association

Independent examiners report to the trustees for the period ending 31st May 2024

Independent examiner's report to the trustees of Windmill Hill Community Association CIO

I report on the accounts of the Charity for the period ending 31st May 2024, which are set out on pages 5-10.

Respective responsibilites of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that a independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act

to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act

to state whether particular matters have come to my attention

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the next statement.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act

to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have been met.

Name: Kerri Ritchings

Company: Bristol Bookkeeping Limited, Unit 115 Filwood Green Business Park, 1 Filwood Park Lane, Bristol BS4 1ET

Date: 31/08/2024

Windmill Hill Community Association

Statement of Financial Activities

Income and Expenditure Account for the period ended 31st May 2024

Unrestricted Funds Restricted Funds Note Incoming Resources Voluntary income 3 7,501 6,616 Activities for generating funds 3 22,246 0 Investment Income 3 21 0 Incoming resources from charitable activities 3 5,195 0 34,963 Resources Expended Cost of generating funds Fundrasing Trading Costs 4 10,572 0 Cost of Charitable activities 4 17,367 0 Governance Costs 4 4,959 0 Total resources expended 32,898 0 Net Incoming Resources 2,065 0 Total Funds at 31st May 2023 Total Funds at 31st May 2024	Unrestricted Funds Restricted Funds Note Incoming Resources Voluntary income 3 7,501 6,616 Activities for generating funds 3 22,246 0 Investment Income 3 21 0 Incoming resources from charitable activities 3 5,195 0 34,963 Resources Expended Cost of generating funds Fundrasing Trading Costs 4 10,572 0 Cost of Charitable activities 4 17,367 0 Governance Costs 4 4,959 0 Total resources expended 32,898 0 Net Incoming Resources 2,065 0 Total Funds at 31st May 2023 Total Funds at 31st May 2024	Total Funds May-24 Total Funds May-23 14,117 7,725 22,246 22,711 21 0 5,195 4,891 41,579 35,327 10,572 8,764 17,367 16,644 4,959 2,394 32,898 27,802 8,681 7,525 9,691 2,166 18,372 9,691
	32,898 0
	2,065 0

Windrnill Hill Community Association Statement of Flnanclal Artl¥ltles Bal•n¢ Sheet as •t 3tst 1024 Note May-24 May-23 Fixed A55ets 39.794 CubTent Assets Short-term investments Cash at the bank and in hand 170 50788 218 43272 Tol•l Cyrr•nt $0958 43490 Curr•nt U•bllltl•s Creditors.. amounts fallin8 due within one year 375 350 Totsl l•tIl•s$ Qlrrqnt Uabllttl•s .377 83,980 Funds Unrestrlrted fvnds Re5trtcted funds .377 83980 Total Fun& 90,377 83890 Thtte financi•l slatements were approved bythe manayfflent comrnth• on............. and ère sned on thelr behall ty.. Chalrperyon. ..d•te.. Treisurer......... -d•te_ 1g1,.f IOL Th¢ noteson pa8¢$ 6-lQ lomi part of thtse ffinaN¢ial staternents

Windmill Hill Community Association Statement of Financial Activities

Notes to the accounts for the period ending 31st May 2024

Note 1 - Basis of Preparation

These accounts have been prepared on the basis of historic cost in accordance with

applicable accounting standards and follow the recommendations of Statement of Recommended Practice (SORP) accounting by charities.

Note 2 - Principal Accounting Policies

2.1 Grants

Grants are credited to income on a receivable basis, except where donors specify that the grant must be used in future accounting periods

2.2 Restricted Funds

Restricted funds are those funds given for a specific purpose as laid down by the donor. Expenditure that meets these criteria is identified to that fund.

2.3 Unrestricted Funds

Unrestricted funds are donations, sponsorship and other income received or generated for the objects of the Charity without further specified purpose and are avaliable as unrestricted funds.

2.4 Depreciation

Depreciation is calculated so as to write off the cost of the asset, less its estimated residual value, over the useful enconomic life of the asset and is depreciated on 25% reducing balance method

Windmill Hill Community Association Statement of Financial Activities

Notes to the accounts for the period ending 31st May 2024

Note 3 Analysis of Incoming Resources

Voluntary income Grants Donations Donation Social Club Total Activities for generating funds Fundrasing Raffles Quiz Income Hall Hire - Local & Community Hall Hire - Meetings Hall Hire - Fitness Classes Hall Hire - Regular Classes Hall Hire - Childrens Groups Hall Hire - Parties Investment Income Incoming resources from charitable activities Rent General Memberships Total incoming resources	Unrestricted Funds Restricted Funds £ £ 0 6,616 1,478 6,023	Total Funds May-24 £ 6,616 1,478 6,023 14,117 133 581 779 2,509 2,227 4,180 540 4,827 6,470 22,246 21 3,600 0 1,595 5,195 41,579	Total Funds May-23 £ 2,339 322 5,064
	7,501 6,616 133 581 779 2,509 2,227 4,180 540 4,827 6,470		7,725 0 699 694 1,602 806 4,453 1,606 5,468 7,383
	22,246 0 21 0 3,600 0 1,595		22,711 0 3,600 0 1,291
	5,195 0		4,891
			35,327

Windmill Hill Community Association Statement of Financial Activities

Notes to the accounts for the period ending 31st May 2024

Note 4 Analysis of resources expended

Fundrasing trading costs
Entertainer Fees
Expenses
Fundraising Expenses
Raffle Prizes
Advertising
Grants - Restricted
Cleaner
Total
Charitable activities
Utilities
Sundry
Postage/stationary
Telephone/Internet Connection
Maintenance/repairs
DEFIB
Cleaning materials
Total
Governance costs
Insurance
Accountancy Fees
Professional fees
Council tax and rates
Depreciation
Total
Total resources expended

May-24
May-23
£
£
450
100
2,178
1,068
177
369
420
590
0
53
0
420
7,347
6,164
10,572
8,764
3,900
5,007
18
0
76
347
735
725
11,682
8,835
0
0
956
482
17,367
15,396
1,904
1,248
723
350
1,147
650
139
0
1,046
1,394
4,959
3,642
32,898
27,802

Windmill Hill Community Association Statement of Financial Activities

Notes to the accounts for the period ending 31st May 2024

Note 5 Tangible Fixed Assets

Cost at 01/06/23 Additions/(disposals) Cost at 31/05/24 Depreciation brought forward at 01/06/23 Depreciation for the year 31/05/24 Depreciation carried forward at 31/05/24 Net assets 01/06/23 Net assets 31/05/24	Property Property Improvements Office Equipment Fixtures and fittings Other Equipment Total £ £ £ £ £ £ 36,575 14,323 1,229 2,859 1,690 56,676 0
	36,575 14,323 1,229 2,859 1,690 56,676
	10,730 1,147 2,381 1,578 15,836 898 21 119 8 1,046
	11,628 1,168 2,500 1,586 16,882
	36,575 3,593 82 478 112 40,840
	36,575 2,695 61 359 104 39,794

Windmill Hill Community Association Statement of Financial Activities

Notes to the accounts for the period ending 31st May 2024

Note 6 Creditors

Accruals Hospitality/Bar	May-24 May-23 £ £ 375.00 350.00 0.00 0.00
	375.00 350.00