REGISTERED CHARrrY NUMBER: 1193501 REPORT OF ThE TRUSTEES AND FINANCIAL STATEMEpirs FOR THE YEAR ENDED 31 klARCH 2025 FOR ETNA COMMUNrrY CENTRE NR Acntants Ltd Registered Auditors 87 Bridge Road East Molesey Surrey Iff8 9HH
ETNA COMMUNITY CENTRE CONTENTS OF THE FINANCIAL STATEME1s for thg Year Ended 31 March 2025 Page Report of Ihe Truste•s 1to2 Indopendent Examinerfs Report statement of Financial Activities statament of Financial Position Notes to the Financial Statements 6 to 12 Datailed Ststement of Financial Activities 13 to 14
ETNA Community Centre a+ +he Fear+ OE TWI The Trustees, report and accounts year ended 31st March 2025 ETNA has been operating since 3 December 1985. prowding and managing a community centre for East Twickenham and adjoining areas. It is ILxa#y krKy as Yhe EtNA Community Centre" and is based at 13 Rosslyn Road, Twickenham. TWI 2AR. Yet again. the Centre has been busy. with a varied timetable of active5, Ptus some new activities in partnership with Age UK, such as Man with a Pan. Daytime Disco and Pilates. Aongside this. there have been more one-off events and private hires as people find out ab(Mrt the afft)rdatle gat spa$ that are available for hire. The stsff team has been consislenl and have been supporting the variety of events and new actNities. The team have also been working on ways lo make the Centre sustainable. and a grant from Cty Bridge Foundation supported an Eco Audit of the Cefitre. Some cheaper, practical recommendations have been already adopted, such as hot composting of food Wdste. Future Projects are lined for the next few years to support ETNA to be sustainable. The Real Junk Fo1 Café have continued to feed the comrnunity Ihree times a week. and now have over 90 people per session. The team work lirelessfy to colle¢l, prepa and ¢)k the food. thanks to Penny. Eve, Clare and the wonderhjl team of vdunteers. Aongside thFs. ETNA continued The Hub on a Monday and Friilay throughout the winlef season and this has seen a growth in numbers atteling. Richmond Council funded 33 sessions throijgh the Cost4Jf-Living GranL There have been a few renovatk)n proie(ts thts year induding decorating the Tumer Room on the ground floor and purchasing new tables, new carpel on the first-fFoor and deCOtion of a meeting room. Thanks go to Richmnd Council for continuing to suprKJrt us to maintain the iNJilding. this year the trees were pollard as they were getting overrown and creating sap the nursery garden. The Trustees are as follows.. Sue Howe5 (Chairl retired in Dec 2024. reaCed by Phlip Langton- who wa5 a trustee. Esther Sweetman Ioeputy Chairl Nicola Simpson (Treasurer) Penny Croucher (Secretary) Geoff Actrjn Perminder Tamana Susan Ghappell Katharine Rodde lan Fitzgerdld The Centre t0V[deS the residents of East Twi(enharn and the surrouThling area a plac& to meet to advance educational opportunf(ies, operate support groups and participate in recxeational and leisure-tirne activities. There are charity offices b8sed al the Cefitre: Habitats and Heritage, Arts Richmond. The Conservation Volunteers ITCVI, Choice Support. School alld Famity Works ISFW), Embracing Age. Space2Grieve and Richmond Good Neighbours. The Rosslyn Road nursery and we-001 also runs frrmn the Centre five fflomings a week. Membership of ETNA is open to all persons over 18 living in East Twickenham and surrounding areas, to partners who use the ETNA Centre as their WOrkaCe. and to clients WI run groups. dasses. or one-tTrone sessions at the Cenlre. The rde ofthe trustees ss to ensure gcKrfJ management arKI maintenance of the Centre whilst ensuring its financial viability. This is so that the Centre Can futfil its main obiectves of serying the local community and being available lo groups and individuals who wish to use IL Page 1
Future ¢haUenge$ The Centres finances are currently in sound order. The risks now would be from any loss of bLX)kings or chaTty partners. However. as Spa is in demand, the team feel IJ1 new a¢bvtiies or chartty partners would not b8 dtNicult lo find tn Ihe CLJrrent dimate. However. the impad of the increased cost of living arKI rise in costs for running the Centre may still have an impact going forward. Fln8n¢ial results The financial results for the year t]ether wth the Independent Examinerfs Report are attached to this report. This year income has decreased on 202312024 and expenditu has been managed to ensure the Centre is sustainable whilst keeping everything in goc*J running order and making ptanned improvements. Reserve policy The special reserve fund is £25k. The monies are set aside in the event of closure. Thanks The Board of Trustees would like to thank Sue Howes the oijtyoing chair for her dedicat#)n lo the centre since 2021. and the amazing achievements that have happened urKler her tenure. They would also like to thankthe staff teaffl arKI peOe who have the energyto run activltw and groups at ETNA. Thanks also lo all our prc4ect fijnders thi8 year. and LBRUT rA)unul for their cnntinuing support. Finally. thanks go to the Board of Trustees for their continued supwL diligertce. and commitment in working with the office team to deliver the strategy for EfNA of whh they will be UkNJating for 2025 - 2028 in line with the commissioning with Richmolld Councl. Approved by order of the Board of Trustees on June 2nd 2025 and sign1 on its behall ty.. Philip Langton- Chair Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EfNA COMMUNITY CENTRE Indendent examln•rfs report lo th• trustees of EfNA C¢)mmunty Cenlre I report lo the chartty trustees on my examination of the accounts of EfNA CorT7munity Centre (the Trust) for the year ended 31 March 2025. Re$ponslbllities and basis of report As the charity trustees of the Trust YOU are resnsible for the wep8r8tion of the 8CLX)unts in a¢X0rdan with the requirements of the Charibes Act 2011 {Ihe ACVI. I report in respect of my examination of the Trusvs accounts carried out under Section 145 of the Act and in carrying out my examination I have frdlowed all apF4icabEe Directions gNen by the Charity Commission under Section 145151{bl of the Act. Independerrt examinerf5 ststement sin yoijr charity's gross irtcome exceed1 £250,fKKJ your examiner must be a member of a liste(I body. I can confirm Ihat l am qualtfied to undertake Ihe examinatson baUse l am a memberofthe Assoaation of Chartered Certffied Accountants, which is one of the listad bfyJies. I have completed my examination. I confirm that no malerial matters have come to my attention in connection with the examination giwng me 12use to bdieve that in any material respecL' accounting records were not kepl in respect of the TnJst as required by Section 130 of the Act: or the accounts do nol aCTrt Vth those rerdS,. or the acc(NJrts do rt compty th the applicable requirements conceming the fomi and content of accounts set out in the Charities (AuTrts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fwr view which is not a matter considered as part of an independent examination. I have no ncernS and have wme across no other rnatte in connectr)n with the eXamInat)n lo which att8ntion should bo drawn in this retx)rt in order to enable a proper understsnding of the acunt$ to be reached. Nitin Raja FCCA NR Accountants Ltd Chartered Certrfied A¢ntants Registered AudttoEs 87 Bridge Road East Molesey Surrey KT8 9HH Date: 2 June 2025 Page 3
EfNA COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTivmES for the Year Ended 31 March 2025 2025 Total fvnds 2024 Total nds Unrestricted nds Restricted funds Notes INCOME AND ENDOWMENTS FRO Donations and legacies 60.515 63,977 70,200 Other trading activilies Investment income 265,785 265,785 2,360 284,674 1,541 Total 271.607 60.515 332,122 356.415 EXPENDITURE ON Charltable activltles Costs of generating funds 271.378 70,217 341,595 332.571 Other 6.540 6,540 8.041 Total 2T7.918 70.217 348,135 340,612 NET INCOMEI{EXPENDITURE) {6.311) {9.702) (16,0131 15,803 RECONCILIATION OF FUNDS Total funds broffjjght forward 109,898 235,110 345.008 329.205 TOTAL FUNDS CARRIED FORWARD 103.587 225.408 328,995 345.008 The notes fc1 part of these financial ststements Page 4
ETNA COMMUNrrY CENTRE STATEMENT OF FINANCIAL POSMON 31 March 2025 2025 Total funds 2024 Total funds Unrestricied Restricted funds funds Notes FIXED ASSETS Tangible assets 15.872 223.296 239,168 251.997 CURRENT ASSETS Debtors Cash at bank 22,420 78.792 22,420 80,905 31,765 80,119 2.113 101.212 2.113 103,325 111.884 CREDITORS Amounts falling due wilhin one year 113.497) {1> (13.498) 118,873} NEf CURRENT ASSETS 87.715 2.112 89,827 93.011 TOTAL ASSETS LESS CURRENT LIABILITIES 103,587 225.408 328.995 345,IW8 ASSErs 103.587 225.408 328 995 345,008 FUNDS Unrestricted funds Restn"cted funds 11 103,587 225.408 109,898 235,110 TOTAL FUNDS 328,995 345,008 The financial statements were approved by the Board of Trustees and aulIved for issue on 2 June 2025 and were signed on its behalf by: P Langton - Trustee N Simpson Trustee The notes fomi part crfthese finanlxal statemertts Page 5
NA COMMUNfTY CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financlal statements The finanual statements of the charity. whith is a public benefft entity under FRS 102, have been prepared in accordance wtth the Charities SORP IFRS 1021 'Accounling and ReIng by Charities: Statement of Recommended practi applic2ble lo charibes preparing their accounts in accordance wtth the Financial Reporting Stsndard applicable in the UK and Republ of Irdand {FRS 102} {effective 1 January 20191., Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charilies Act 2011. The financial statements have been prepared under the historical cost tsjnvention. Income l income is recognised in the Statement of Financial Activities once the charty has entiuement to the funds, it is probable that the iru)me wtl be receNed the amount be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or nStructive Otl9atiOn commttttng the charity to that expenditure, it is probable that a transfer of economic beneffts will be required in settlement and the amount of the obligation ran be measured reliably. Expendsture 15 accounted for on an accnjals basis and has been dassffied under he8dings that aggregate all cost related trj the category. Whefe cos15 cannot be direcuy attributed to particular headings they have been allo¢aled to activities on a basis Consistent with the use of resources. Tanglblg flxed a$sots Depreciation is provided at Ihe follow.ng annual rates in order to wrile off eath asset ov&r its estimated useful lrfe. Short leasehold Equipment, fumitsjre and ffttings in accordance with the prOpty 20% on cost Taxation The charity is exernpt from tax on its tharitable activits. Fund a¢¢ountlng Unrestricted funds Lxn be us1 in accordarKe wrth the chaiitable objectives atthe discretion of the trustees. Restricted funds can only L* used for parb'cular rgstrtted purwses wilhin the obj.ects of the charity. Restrictions arise en speofied by the don or when funds are rdised for particular restricted puoSes. Hire purchase and leasing commitmÈnts Rentals paid under operating leases 8re charged to the Statement of Financial Activities on a stralghl line basis over the peri(MA of the lease. Pension costs and other post-retlrement beneffls The charity opeTales a defined contribubon pension scheme. Contribulions paYae to the Chari$ pension scheme are tharged to the Statement of Fin8ncial Activities in Ihe period to which they relate. P6 continued...
EfNA COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2025 OTHER TRADING ACTMTIES 2025 2024 Rent receivable Room hire Electricty refund re previous yea 64,485 201.300 61,052 214,093 265.785 284,674 INVESTMENT INCOME 2025 2024 Interest recervable 2,360 1.541 TRUSTEES. REMUNERATION AND BENEFftS There were no tnjslees. remuneration or other beneffts for the year ered 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses 2025 2024 Trustees. expenses 956 STAFF COSTS 2025 2024 Wages and salaries Srrial security cosls Other pension costs 178,351 11.684 2.695 155.753 9.220 2.495 192,730 167.468 The average monthty number of emptoyees duriThJ Ihe year was as follov+S'. 2025 2024 Office FalitIeS management The number of employees whose empwe benefits lexdudiw employer pension costs) eXCled £60.000 was.. 2025 2024 £60.001- £70.OCKI Page 7 continued...
NA COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS- eontlnued for th• Year Ended 31 Mar¢h 2025 COMPARATIVES FOR THE STATEMENT OF RNANCIAL ACTIVITIES unrestn.cted fvnds Totsl funds funds INCOME AND ENDOWMENTS FROM Donations and1a¢le$ 60.650 70,200 Other trading 8CtNities Investment incom& 284,674 1.541 284,674 1,541 Total 295.765 60,650 356.415 EXPENDITURE ON Choritsble activities Costs of generating fvnds 2fA.320 68.251 332,571 8,041 Total 272,361 68,251 340.612 NEf INCOMEIIEXPENDtfuRE) 23.404 {7.601} 15.803 RECONCILIATION OF FUNDS Totsl fvnds brought forward 86.494 242.711 329,205 TOTAL FUNDS CARRIED FORWARD 109,898 235,110 345.008 TANGIBLE FIXED ASSETS Equipment, fumiture and Short leasehold Tot4$ COST At 1 April 2024 Additions 18,018 2,057 353.867 2.057 At 31 March 2025 20,075 355.924 DEPRECIATION Al 1 April 2024 Charge for year 94.562 10.870 101,870 14,886 4.016 Al 31 March 2025 105,432 11.324 116.756 NET BOOK VALUE At 31 March 2025 230,417 8.751 239.168 At 31 March 2024 241 287 10.710 251,997 continued...
ETNA COMMUNrfY CENTRE NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 DEBTORS: AMOUNTS FALUNG DUE WH1N ONE YEAR 2025 2024 Trade debtors Accnjed income 22.420 22,236 9,529 22.420 31,765 CREDrroRS: AMouKfs FALLING DUE WtrHIN ONE YEAR 2025 2024 Trade creditors Other creditors 6.692 12,181 13.498 13,498 10. LEASING AGREEMENTS The building from which the Charrty operates is leased from the London Borough of Rithmond upon Thames for a tem of 15 yea15 commenang trom 1 4)ri12016. The lease was further extended by 25 years from 18 July 2023 to 17 July 2048. The Charity r[veS grant from the London Bor(vJh of Richmond uwn Thames in the form of annual rent for the building. This amounted to £48,75012024 £46.%71 during the year. 11. MOVEMENT IN FUNDS Nel movemenl in fUrS At 1.4.24 At 31.3.25 Unrestrlcted funds General fund Special reSee 84.898 25.0(KJ {7.211} 900 77,687 25.900 109,898 16.3111 103.587 Restricted funds Community Kitchen Fund LBRUT- Rent Grant Civic Pride 233.003 1,783 324 (9.7081 223,295 1,783 330 235.110 9.702 225,408 TOTAL FUNDS 345.008 16.0131 328,995 PwJe 9 continued...
ETNA COMMUNrrY CENTRE NOTES TO THE FINANCIAL STATEMEPW6- continu•d for the Year Ended 31 March 2025 11. MOVEMENT IN FUNDS- continued Net movement in fvnds, included in the at*)ve are as folk)ws: Incoming resources ReSoUrS expended Movement in funds Unrestricted funds General fund Spea81 reserve 270,707 {277.918) {7,211} 900 271.607 {277.9181 16.3111 Restricted funds Community Kitchen Fund LBRUT- Rent Grant Civic Pride Cost of Living (9.708) 148,7501 {7.6111 19,708> 48.750 7.617 4.148 60.515 70.217 9,702 TOTAL FUNDS 332.122 348.1351 16,0131 Comparatives for movement in ndS Nel movement in funds At 1.4.23 At 31.3.24 Unrestrlcted funds General fund Special res6No 64,494 25,0 23,404 84,898 25,000 86.494 23.404 109.898 Restrlcted funds Community Kitchen Fund LBRUT- Rent Grant Civic Pride 242,711 (9.7081 1,783 324 233,CN)3 1,783 324 242.711 ,601 235.110 TOTAL FUNDS 329.205 15.803 345.008 Page 10 continued...
ETNA COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMEKtS- continu8d for the Year Ended 31 Mar¢h 2025 11. MOVEMENT IN FUNDS - ¢ontlnued Comparative net movement in funds, included in the atN)ve are as fdlows: Incoming Resource5 resources expended Movement in funds Unrestrlctsd funds General fijnd 295,765 1272.3611 23.404 R•strlcted funds Communty Kitchen Fund LBRUT- Renl Grant Civic Pride Lwal Area Fund 19.7081 {46,967) 15,035) 6.541) {9,708) 1,783 324 48,750 5,359 6,541 60.650 68,251 7.601 TOTAL FUNDS 356,415 340.612) 15.803 A current year 12 months and prior year 12 months Lxjmbined 1t1n is as folk)ws'. Net rvement in funds At 1.4.23 At 31.3.25 Unrestrl¢ted funds General fvnd Special reserve 61.494 25.000 16,193 77,687 25.900 86.494 17.093 103.587 Rostricted funds Communty Kil¢hen Fu1 LBRUT- Rent Grant Civic Pride 242.711 119.416) 1,783 330 223,295 1,783 330 242.711 17.303 225,408 TOTAL FUNDS 329,205 328,995 Page 11 continued...
ETNA COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS - contlnugd for the Year Ended 31 March 2025 11. MOVEMENT IN FUNDS- continued Acurrent year 12 months and prior year 12 rn¢$ combined net movement in funds. ino4uded in the above are as follows= InmIj resoun Resourcgs expended Movement in funds Unrestricted funds General ftjnd Special reseTve 566,472 (550.279) 16,193 900 567,372 (550.2791 17,093 ReslrS¢ted funds Community Kttchen Fund LBRUT- Rent Grant Civic Pride Local Area Fund Cost of Living 119,4161 195,7171 112.6461 16.5411 (19,4161 1.783 330 97.5CKJ 12.976 6.541 4,148 121.165 138.468 TOTAL FUNDS 688.537 12. RELATED PARTY DISCLOSURES During the year the charity acquired prof&ssional seNces amounting to £7.475 (2024 £11,077) from Unlimited IT whose proptor is related to Vanessa Jarres. the Centre director 13. SPECIAL RESERVE The Trustees have $81 aside £25,900 12024 £25.LK)01 as Special reserve to meet non re[[Ting but foreseeable costs to meet the dosure cost of the Centre in the event that a rent imwsitK)n by the Council makes the Centre non viable. Page 12
EfNA COMMUNITY CENTRE DAlLED STATEMENT OF FINANCIAL ACTivmES for tho Year Ended 31 March 2025 2025 2024 Finance Governance costs Accountancy and legal fees 6,480 Totsl resources eXpeIed Net lexpenditur•llincom• 16.0131 1 S.803 This page dogs rlot f(xm part of the *tUt financial statements Page 14