Charity number: 1199321
WHITTON COMMUNITY ASSOCIATION
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

WAI￿oN COMMUNITY ASSOCIATION
CONTENTS
Page
Reference and admlnlstrat5ve d•talls of the Charlty, Its Tru$t90s and advlsers
Trustees. report
lTrdependent examiner's report
statemgnt of financial activ1￿0$
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
be￿een 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

WH￿￿oN 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

WHI￿oN 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 meaSU￿d 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 allo￿ted 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 Charit￿5 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 (Con￿nued}
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

WHI￿0￿ 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

WHI￿oN 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