**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|
2
## **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
2
## **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.
3
## **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
4
## **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||
5
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 s*ned on thelr behall ty..
Chalrperyon.
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Treisurer.........
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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
7
## **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|
8
## **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|
|---|---|
9
## **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|
10
## **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|
11