Charity number: 1199321 WHITTON COMMUNITY ASSOCIATION TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
WAIoN COMMUNITY ASSOCIATION CONTENTS Page Reference and admlnlstrat5ve d•talls of the Charlty, Its Tru$t90s and advlsers Trustees. report lTrdependent examiner's report statemgnt of financial activ10$ Balance sheet Notes to the flnanclal statements 9-24
WHIThON COMMUNITY ASSOCIATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE PERIOD ENDED 31 MARCH 2025 Trustees Mark Paul Hopkins. Chair Alan Lewis Rides Janice Anne Elizabeth Kilsby Dominic James Turnbull Nicholas John Dexter Kathleen Egan Linda Ann Sheehan Lesley Pollesehe, Representative of London Borough ol Richmond upon Thames Kuldev Sghra, Raprgsentalive of London Borough of Richmond upon Thames Charity rogister8d number 1199321 Piin¢lpal offl¢e Whitton Community Centre Percy Road Whitton Middlesex TW2 6JL Accountants Feltons Chartered Accounlanls 1 The Green Richmond Surrey TW91PL Pag¢ 1
WHirroN COMMUNITY ASSOCIATION TRUSTEES. REPORT FOR THE PERIOD ENDED 31 MARCH 2025 The Trustees present Ihelr annual r8POrt together with the financial statements of the Char¢ty for the 1 April 2024 10 31 March 2025. Objectives and activities a. Pollcies and obJgctlve$ The objectives of the Assoclauon are lo provlde facllllles In the Snlerest of soclal welfare for recreation and lelsure lime occupation with the object of improving the conditions of life for the inhabilanls of Whitton and the neighbourhood. In setting objectives and planning for activities, the Trustees have given due consideration lo general guidance published by the Charity Commission relating lo public benefit. including the guidance'Public benefit.. running a charity IPB21'. b. Activities undertaken to achieve objectives The Association maintains and manages a Community Centre for actfvltles promote(I In furtherance of the Associations objectives. These activities are undertaken lo further the charity's purposes for the public benefit and the Trustees have considered the guidance of the Charity's Commission in this regard. Achlevements and performance a. Main a¢hievements of the Charity During 2024125 the Council t¢)ok an in-principle deciglon to proceed with a full re-bulld as part of 8 mixed development with affordable housing. This year initial discussions have commenced ¥th Councillors and Council officials about the rebuild considering such matters as.. the design of the new community cenlre.. where current users would be accornmodaled during the period of ctosure.. and the new lease. In November 2024 the Council included in their own bLJdget the sum of approx £500.000 lo enable external design consultants lo look al the rebuild option, engaging with the Association and the wider community. They are giving WCA financial support for the extra costs of the re-bulld process. However. by the end of the period these discussions were still al an initial stage. In February 2025 we agreed a sub-lease with (he new owners of the phamiacy at an increased rent which took account of thè space that was now being usad to support pham)acy activities. We have continued lo broaden the activities we offer. We wel¢omed 12 new regular hirers, expanding the delivery of heatth management, luilion. music classes. free cooking classes, low impact exercise. family support & cornmunity health care. For example. we provide venue space for Stralhmore School. who support leameTS with complex learning difficulties, lo run the °Vanilla Cafa" a weekly cafe for adult learners to gain life skills- and we also provide space for'lgnite Me" a workshop theatre who use the power of theatre lo reach out to and empower disabled and marginalised people. Works lo upgrade the toilets and changing facilities were substantially completed during the period. And additional space has b&en provided lo hire for more private an(J specialist support groups. This was named the Osbome Roorn after Norrnan & Iris Osbome. We have also made the foyer and corridor more welcoming and bright with new ftooring and lighting. And we celebrated the 50th anniversary ol the opening of the current building. Page 2
WHirroN COMMUNrrY ASSOCIATION TRUSTEES, REPORT ICONTINUEDI FOR THE PERIOD ENDED 31 MARCH 2025 Flnanclal revlew a. Golng con¢ern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existen for the foreseeable future. For this reason, they continue lo adopt the going concem basls in preparing the financtal stat@menls. Further details regarding the adoption of the going concern basis can be found in the accounting policies. b. Reserves policy Each year the Trustees review the financial position and allocates as appropriate to surplus funds, reserves in accordance with the Reserves Policy. Reserves are needed to bridge the gap between the spending and receiving of income and lo cover unplanned emergency repairs and other expenditure. The Trustees consider that the ideal level of reserves would be beeen fvjo and three month'5 expenditure. excluding the Service Agreement Rent. c. Results The Charity received income of £365.468 during the perfod and there was a surplus of £26.976 which has been added to reserves. d. Post pèriod end avents During the 2025126 financial year we have been grateful to receive payments of £22,132 and £46.2111o a8SiSt with Ihg additional project Costs of the re-build. Strudure, governance and management a. Constltutlon Whitton Community Associalion is a rggistered charity, number 1199321, and is constituted under a Trust deed. b. Methods of appolntment or election of Trustees The management of the Charty is the responsibility ol the Trustees who arg elected and o>opted under the tgrms of the Trust deed. c. Organlsatlonal structure and declsion4naklng pollcles The policy and general managoment of the affairs of the Association is directed by the Trustees. Sections of the Association may be fomied with the pemiission of thg Trustees for the furth8rance of a common activity. Funds for each section are restricted whilst the section is active. Page 3
WHirroN COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED} FOR THE PERIOD ENDED 31 MARCH 2025 Plans for future periods We will be focusing on plans for the r&build and on consultation wth users. regular hirers and the wder community. And we will be developing a new website lo help, among other things. such engagement. ststement of Trust•¢s' responsibilities The Trustees are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Thg law applicable to chari11gs in England & Wales requires the Truslg9s lo prepare financial stalgments for each financial which give a Itue and fair view of the slate of affairs of the Charity and of 115 incoming resources and application of resources, including ils income and expenditure. for that period. In preparing these financial statements. the Trustees are required to.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles of the Charities SORP IFRS 1021- make judgments and accounting eslimales that are reasonable and prudent- stste whether applicable UK Accounting Standards {FRS 1021 have been followed, subject lo any material departures disclos8d and explained in the financial slatemenls., prepare the financial statements on the going ¢oncern basis unless il is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Chariws transactions and disclose with reasonable accuracy al any lime the financial posibon of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of Ihg Charity and hence for taking reasonable steps for the prgvenlion and detsction of fraud and other irregularitigs. Approved by order of the members of the board of Trustees on and signed on their behalf by= Mark Paul Hopkin$ (Chair of Trusleesl Pa9e 4
WHoN COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2025 Indopondent Examiner's Report to the Trustees of Whitton Communlty Assoclatlon {'the Charity'l I report to the charity Trustees on my examination of the accounts of th8 Charity for the year en(Jed 31 March 2025. Responslbilities and Basis ol Report A5 the TTuslees of the Charity you are responsible for the preparatton of the accounts in accordance with the requiTements of the Charities Act 2011 I'the 2011 Act'l. I raport in r8SP8Ct of my examination of the Charivs accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under Sgction 14515llbl of the 2011 Act. Independent Examinerfs Statement Since the Charitys gross income exceeded £250.000 your examSner must be a member of a body listed Sn section 145 of the 2011 Act. l Confim) that l am qu81ified lo undertake the examination because l am a member of the Institute of Chartered Accounts in England and Wales. which is one of the listed bodies. Your attention is drawn lo the fact that the Charity has prepared the accounts in accordance with A¢¢ounling and Reportlng by Charities.. Stslement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} in preference lo the Accounting and Reporting by Chari11gs". Statement of Recommended Practice issued on 1 April 2005 which is relerred lo in the exlanl regulations but has been withdrawn. l understand that this has been done in order for the accounts lo provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my exarnination. I confirm that no matters have come to rny attention in connection with the examination giving me cause lo believe that in any mateiial respect.. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act- or the accounts do not accord wtth those records,. or the acwunls do not comply with the applicable requirements concerning the forni and content of aceounls set out in the Charities IAccDunls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination lo whlch attention should be drawn in this report In ordef to enable a proper understanding of the accounts to be reached. Thi5 report is made solely lo the Charity's Trustees, as a body, in accordance with Part 4 of the Charib'es (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters l am required to state lo them in an Independent examinevs report and for no other purpose. To the fullest extent perrnitted by law, I do not accept or assume responsSbllity to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Page 5
WHIThON COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT ICONTINUED) FOR THE PERIOD ENDED 31 MARCH 2025 Signed.. Dated.. '!(*lcfj 1£ David Alesbury Chartered Accountant Feltons 1 The Green Richmond TW9 1PL Page 6
WHIoN COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2025 Unrestricted funds 2025 Restrlcted funds 2025 Totsl funds 2025 Total funds 2024 Note Income from.. Donations and legacies Charitable adivilies Other trading activities 58,073 185.764 7.828 96.309 17.494 154.382 203.258 7,828 123.707 154.207 953 Total in¢ome 251,665 113,803 365.468 278,267 Expendlture on: Raising funds Charitable activities 3.847 235.746 3.847 334,645 578 98.899 233,239 Total èxpendlture 239.593 98,899 338,492 233,817 Net movement In fvnds 12,072 14,904 26.976 44.450 Reconciliation of funds.. Total funds brought forward Nel movement In funds 31.663 12.072 12,787 14,904 26.976 44,450 Total funds carried forward 43,735 27.691 71.426 44.450 The Statement of Financial Activities includes all gains and losses r9cognised in the yeai. The notes on pages 9 to 24 fom) part of these financial stslemenls. Page 7
WHIThON COMMUNITY ASSOCIATION BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixod ass8tS Current as$et$ Debtors Cash at bank and in hand 12 15,269 63,409 11.234 39.384 78.678 50.618 Current Ilabilitie$ Creditors.. amounts falling due within one year 13 17,2521 (6. 168) Nat current assets 71,426 44,450 Totsl assets less ¢urrent liabilities 71.426 44.450 Net assets excluding pension asset 71,426 44,450 Total nèt as$ets 71.426 44,450 Charlty funds Restricted fijnds Unrestricted funds 15 15 27,691 43.735 12, 787 31,663 Total lunds 71.426 44.450 The flnancial slalemenls were approved and authorised for issue by the Trustees on and signed on their behalf by.. Mark P ul Hopkin$ {Chair of Trusleesl The notes on pages 9 10 24 forni part of these financial statements. Page 8
WHITTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 General information Whitton Community Association was registered with the Charity Commission as a Charitable Incofpoialed Organisatlon on 15 June 2022. The address of the principal office is shown on page 1. The registered charity number is 1199321. Accounllng pollcles 2.1 Basls of preparation of financial statements The financial statements have been prepared in accordance ithth the Charities SORP IFRS 102} Accounting and Reporting by Charities.. Ststemenl of Recommerbded Practice applicable lo charitles preparing their accounts in accordance with the Financial Reporting Standard applicable tn the UK and Republic of Ireland IFRS 102} leffeclive 1 January 20191, the Financial Reporting Standaid applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. The financial ststsments have been prepared to give a 'lrue and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'lrue and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Whitton CommunSty Association eets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounts'ng policy. 2.2 Income All Income Is recognised onc8 the Chartty has entitlement lo the income, it is probable that the Income will be received and the amount of income receivable can be measured reliably. Grants are included in the Ststement of financial actiwlie5 On a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the Televanl funds on the Balance sheet. Where incomè Is received in advance of entillemenl of receipt, its recognlllon is deferred and included in creditors as deferred income. Where enlillemenl occ#Jrs before income 1$ received, the income is accrued. 2.3 Expondlture Expenditure is recognised once there is a legal or constructive obligation to transfer 8wiomic benefll to a third party, il is probable that a transffjr of economic benefits will be required In settlement and the amount of the obligation can be meaSUd rellably. Expenditure is classified by activity. The costs of eath activity arts made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are alloted directly lo that activity. Shared costs which contribute lo more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of tirne spent. and depreciation charges allocated on the portion of the asset's use. Expenditure on charitabl& ath'vities is incurred on directly undertaking the actiwtvds which further the Chartys objectives, as well as any associated support costs. Page 9
WH[oN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Accounting pollclos Icontlnuèdl 2.3 Expendlture {contlnuedl The Association has a Seryice Level Agreernent wlh its landlords. London Borough of Richmond upon Thames. Prowded the Association meets the agreed levels of service, the Council agree to making a grant to the Association equal to the annual rent payable of £58,000. Since both the 9rant and rent are payable. they are included in the accounts. Al expenditure is inclusive of irrecoverable VAT. 2.4 Dèbtors Trade and other debtors are recognised al the settlement amount after any trade discount offered. Prepayments are valued al the amount prepaid net of any trade discounts duo. 2.5 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.6 Llabllltlo$ and provlslon$ Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past event. il is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are reccwJnis8d al the amount that the Charity antlcSpales il wlll pay lo sfjttlg the debt or the arnount it has received as advanced payments for the good5 or services il rnusl provide. Provisions are measured al the best estimate of the amounts required to setde the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts. discounted al the pre-tax discount rate that reflects the risks specific lo the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. 2.7 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualrfy as basic financial instruments. Basic financial instruments ar8 initially recognised at transaction value and subsequently measured at Ihair settlement value with the exception of bank joans which are subseqltenlly measured at amortised cost using the effective interest method. 2.8 Pensions The Charrty operates a deflned ¢onlribulion pension scheme and the pension charge represents the amounts payable by the Charity to the fund in resp8cl of the year. Page 10
WHIThON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Accounting policles Icontlnu¢d) 2.9 Fund a¢¢ountlng General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which a to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The ¢osts of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is sel out in the notes lo the financial ststements. Income from donatlons and legacies unrestricted funds 2025 Restricted fund$ 2025 Total funds 2025 Donatlons servi level agreement The Whitton Community Association Sundry donath)ns Subscription 58,000 58.000 73 73 Subtotal detailed disclosura 58,073 58,073 Grants 96,309 96.309 Subtotsl 96.309 96,309 58.073 96.309 154.382 Unreslrictod funds 2024 Restricted fvnds 2024 Total funds 2024 Donatlons Service level agreement The Whitton Comrnunity Association Sundry donations Subscription 53,167 55,105 249 91 53, 167 68,850 249 91 13,745 Page 11
WHirroN COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Incomo fram donatlon$ and lègaclas Icontlnuedl Unrestricted funds 2024 Resfricted funds 2024 Total funds 2024 Subtotal d•tail•d dlsclosure 108.612 13,745 122.357 Grants 750 750 Subtotsl 750 750 108,612 14.495 123, 107 Income from charitable activities Unrestricted Restricted funds nds 2025 2025 Total funds 2025 Photographic WARG 2,676 1,119 3.637 2,367 7.695 2.676 1.119 3.637 2.367 7,695 174.443 11.321 Line Dancing Table Tennis Weigh In & Work Out Outside lettings Pharmacy and Vaccination Centre 174,443 11,321 185,764 17,494 203,258 Page 12
WHirroN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Income from charltablo a¢tlvFdes lcontlnuedl Unr&stricted funds 2024 Restricted funds 2024 Total funds 2024 Photographic Income from charllable actiwties- WARG Line Dancing Table Tennis Wewjh In & Work Out Outside lettings Pharmacy and Vaccination Centre 558 792 2.389 558 792 2.389 3,979 3,979 734.709 11.770 134,709 11,770 146,479 7.727 154,206 Income from other trading actlvities Income from fundralsing events Unrestricted funds 2025 Total funds 2025 Events 7,828 7,828 Unreslricfed funds 2024 Total funds 2024 Events 953 953 Page13
WHirroN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Expenditure on raising funds Costs of ral$lng voluntary In¢ome Unrestricted funds 2025 Total fund$ 2025 Allocated contrally incurred fundraising and governance costs 3.847 3,847 Page 14
WHITTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Expenditure on raising funds Icontlnuedl Costs of ralslng voluntary Income Icontintsedl Unrestricted funds 2024 Tolal funds 2024 Allocated centrally incurred fundraising and g0vefflan costs 578 578 Analy$ls of expenditure on charitable activities Summary by fund type Unro$lrl¢tgd Restrl¢tod funds funds 2025 2025 Total 2025 Photographic WARG Llne Dancing Table Tennis Weigh In & Work Out Outside lettings Restricted funds- grants Events and fundiaising 3.285 2,226 4,232 4,851 9.782 3.285 2.226 4.232 4,851 9,782 230,740 74,523 5,006 230.740 74,523 5.006 235.746 98.899 334,645 Page 15
WHIThON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Analysis of expenditure on charitable activities (continued) Summary by fund typo {contlnuedl Unrestricled funds 2024 RestriGted funds 2024 Total 2024 Photographic WARG ne Dancing Weigh In & Work Out Outside lettings Phamaey and Vaccination Centre Kitchen and Sundry Restricted funds 470 1.043 1,532 3.689 470 1.043 1,532 3,689 211. 100 639 211, 100 639 32 32 10,732 10. T32 4.002 Events and fundraising 4,002 215, 773 17,466 233,239 Analysis of expenditure by activities Actlvlt5es undertaken dlr•ctly 2025 Support costs 2025 Total fvnds 2025 Photographic WARG Line Dancing Table Tennis 3,285 2,226 4,232 4,851 9.782 114.020 74.523 3,285 2,226 4.232 4,851 9,782 230.740 74,523 5.006 Weigh In & Work Out Outside lettings Restricted funds- grants Governance costs 116,720 5,006 212.919 121.726 334,645 Page 16
WHIThON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 Analysls of expendlture by actlvltles (contlnued) Activities undertaken directly 2024 Support cosls 2024 Total funds 2024 Photographic WARG 470 470 1,043 1,532 3.689 107,596 639 32 9.716 1,043 1,532 3.689 211,100 639 Line Dan¢ing Weigh In & Work Out Outside lettings Pharmacy and Vaccination Centre Kitchen and Sundry Restricted funds Governance costs 103,504 32 10, 732 4,002 956 4.002 124. 777 108,462 233.239 Analysis of dlre¢t Costs Total fund$ 2025 Total funds 2024 staff costs Direct Expenditure Rent and Rates Insuran 71,860 98,899 3.102 2.380 278 26,995 4.273 5.132 68, 739 7,340 2,224 1.731 470 18,264 5,077 20,932 Gas Ele¢triclty Cleaning Materials & Laundry Maintenance & Replacements 212,919 124,711 Anatysis of support ¢¢sts Page 17
WHIThON COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEAqENTS FOR THE PERIOD ENDED 31 MARCH 2025 Analysls of axpendlture by actlvltlos (conllnuadl Analy$i$ of Support Costs Icontinuedl Total funds 2025 Total funds 2024 Staff costs Printing, Stationery & Advertising Travel. Subslstence & Entertaining Bank Charges Legal & Professional Fees Sundries & Licences Telephone & Internet Computer costs Bad Debts Servlce Agreernenl Rent Govemance costs 49.759 885 544 132 2,414 251 1,193 3.420 122 39,129 T56 523 3,040 1,422 1,283 4.842 287 $8,000 5,006 53,167 4.002 121,726 108,462 Independent examinerfs remuneration 2025 2024 Fees payable to the Charitys independent examiner for the independenl examination of the Charit5 annual accounts 3,700 3,500 10. Staff Costs 2025 2024 Wages and salaries Social security costs Contribution lo defined contribution pension schemes 115,487 3,788 102.873 2,897 2,098 121.619 107,868 Page 18
WHirroN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 10. Stsff costs (Connued} The average number of persons employed by the Charity during the year was as follows- 2025 No. 2024 No. Direct staff Support stsff No employee received remuneration amounllng lo more than £60.000 in either year. 11. Trustees, remunaratlon and expenses During the year. no Trustees received any remuneration or other benefits (2024- £NILJ. During the year ended 31 March 2025. travel expenses totalling £1,006 were reimbursed or paid directly to 1 TTuslee (2024- £NIL lo Trustee). 12. Debtors 2025 2024 Due within one year Trade debtors Other debtors 11.712 3.557 9.312 1.922 15,269 7 1,234 13. Credltors: Amounts falling due within one year 2025 2024 Other taxation and social se(#JrSty Accruals and deferred income 1.252 6.000 968 5,200 7,252 6, 168 Page 19
WHirroN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 14. Flnancial Instruments 2025 2024 Financial assets Financial assets measured al fair value through income and expenditure 63.409 39,383 Page 20
WHI0 COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 15. Statsmont of funds Statement of funds - currant year Balance at 31 March 2025 Balan¢e at 1 April 2024 Income Expenditure Unrestrlcted funds General Funds- all funds 31,663 251.665 (239,593) 43,735 Restrictèd funds Photographic WARG Line Dancing Table Tennis Weigh In & Work Out Grants 2.130 751 3,208 2,652 3,792 2.676 1.119 3.637 2,367 7,695 96,309 13,2851 12,226) {4,2321 (4,8511 (9,7821 174.5231 1,521 1356} 2,613 168 1.705 22,040 12.787 113,803 {98,899} 27.691 Total of funds 44,450 365,468 1338.4921 71.426 Page 21
WHirroN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 15. Statement of funds Icontlnued) Ststsment of funds - prlor year Balance al 31 March 2024 Income Expenditure Unrestricted funds General Funds- all funds 248,013 f216,350) 31.663 Restrlcted funds Photographic WARG 2.600 1. 794 4,740 2,652 7,481 10,986 (470) {1.043J (1.532) 2. 130 751 Line Dancing Table Tennis Weigh In & Work Out Grants 3.208 2,652 3,792 254 (3,689) (10, 732) 30.253 (17.466) t2,787 Total of funds 278.266 (233.816) 44.450 16. Summary offunds Surnmary of funds - current year Balance at 31 March 2025 Balan¢0 at 1 April 2024 InLoma Exponditur8 General funds Reslricled funds 31,663 12,787 251.665 113.803 (239.593) 198.8991 43,735 27,691 44,450 365,468 1338,4921 71,426 Page 22
WHirroN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 16. Summary offunds Icontinuedl Summary of funds - prlor year Ba18nce al 31 March 2024 Income Expenditure General funds Reslricled funds 248.013 30,253 {216,350) (17,466) 31,663 12. 787 278,266 (233.816J 44,450 17. Analysis of net assets between funds Analysls of net assets between funds - ¢urrent year Unr•strl¢tsd Re$tri¢ted funds funds 2025 2025 Totsl funds 2025 Cuirent assets Creditors dug Within one year 50,987 17,2521 27,691 78,678 17,2521 Total 43,735 27.691 71.426 Analysls of net assets between funds - prlor year Unrestrlcted funds 2024 Restricted funds 2024 Total fvnds 2024 Cuirent assels Creditors due wlthin one year 37,830 (6, 168) 12,787 50.617 (6, 168) Total 31,662 12,787 44,449 18. Pension commltments The Charity operates a defined contribution nSIOn scheme. The assets of tha scheme are held separately from those of the Charlty In an independently administered fund. The pension cost charge represents contributions payable by the Charity lo the fund. Page 23
WHIoN COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 19. Related party transacttons The Charity has nol entered into any related paty transaction during the year. nor are there any outstanding balances owing between related parties and the Charity at 31 March 2025. Page 24