Charity Number 1210077
## **The Crofton Community Hub**
Annual Report and Financial Statements for the period 17 September 2024 to 30 April 2025
## **The Crofton Community Hub**
## **Contents**
## **Reference and Administrative Details**
**Trustees' Report**
**Independent Examiner's Report**
**Statement of Financial Activities**
**Balance Sheet**
**Notes to the Financial Statements**
## **The Crofton Community Hub**
## **Reference and Administrative Details**
**Trustees Mr S Dugan, Chairman**
**Mrs K Mandry**
**Mr J Forrest**
**Mr S Murray**
**Mrs J Needham**
**Mr G Ross**
**Principal Office**
Crofton Community Centre Stubbington Lane Stubbington Fareham PO14 2PP
**Charity Registration Number: 1210077**
## **The Crofton Community Association**
## **Reference and Administrative Details (continued)**
## **Bankers**
Unity Trust Bank Plc, 9 Brindley Place, Birmingham, B1 2HB
## **Accountant/Bookkeeper**
J Humphry Associates Limited, 11a Stubbington Green, Fareham, Hampshire, PO14 2JG
## **Auditor**
MMO Limited
Chartered Accountants and Statutory Auditors Wellesley House 204 London Road, Waterlooville, Hampshire, PO7 7AN
## **Solicitors**
Churchers, 12 High Street, Fareham PO16 7BL
## **Trustees’ Report For the Period 17 September 2024 to 30 April 2025**
This is the first Annual Return submitted by the Crofton Community Hub, a charitable incorporated organisation first registered on 17 September 2024. It was formed to enable the transfer of all assets and liabilities from the Crofton Community Association, an unincorporated charity (charity number 301794) that, owing to its scale of operations with numerous staff, was no longer best served by its unincorporated legal status.
The transfer of assets and liabilities was enacted on 1 March 2025. Whilst this return is for the period 17 September 2024 - 30 April 2025 it is therefore a reflection of active operations of the Crofton Community Hub from 1 March 2025 - 30 April 2025.
## **Governing Document**
The charity is controlled by its governing document. The charity is a Charitable Incorporated Organisation registered on 17 September 2024.
## **Charitable Objects**
To further or benefit the residents of the Stubbington and Hill Head wards of Fareham Borough Council and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents. in furtherance of these objects but not otherwise, the trustees shall have power: to establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.
## **Key activities**
The application to become a CIO brought into focus the requirement for Trustees to carefully review the operations of the charity. In this initial period Trustees have put a focus on:
1. A full risk analysis covering multiple aspects of the charity with a focus on (but not to the exclusion of other factors) governance, finance, buildings and staff structures.
2. A review of charitable activity and public benefit.
3. A review of Membership Fees, an historical aspect of the Crofton Community Association that Trustees view as a potential barrier to local beneficiaries. The cessation of Member Fees will need careful consideration alongside the current forecast annual deficits.
4. A review of income and the need to address an annual deficit that has been predominantly triggered by the COVID pandemic and higher utility bills.
5. The impending lease renewal agreement with Fareham Borough Council from whom the charity facilities are leased.
6. To assess how new trustees can be recruited and selected.
## **Public benefit**
The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider that they have acted in the public benefit.
## **Recruitment and Appointment of Trustees**
As required by the governing document, all Trustees will be required to stand down and be reappointed at the first Annual General Meeting of the charity.
Approved by CCH Trustees 08/01/2026
Cro�on Community Hub Charity Number: 1210077
# **Cro�on Community Hub**
# **Annual Accounts**
**For The Year Ending 30[th] April 2025**
1
Cro�on Community Hub
Charity Number: 1210077
## **ACCOUNTANTS REPORT**
We have prepared these accounts, without audit, from the records and informa�on supplied
- J. Humphry Associates Ltd
- 8 January 2026
2
Cro�on Community Hub
Charity Number: 1210077
## **Independent Examiner’s Report to the Trustees of Cro�on Community Hub**
_I report to the charity trustees on my examina�on of the accounts of the charity for the year ended 30 April 2025._
## **Responsibilities and basis of report**
_As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)._
_I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act._
## **Independent examiner's statement**
_Charities with gross income exceeding £25,000 must be examined by a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies._
_I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:_
_1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or_
_2. the accounts do not accord with those records; or_
_3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination._
_I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn to this report in order to enable a proper understanding of the accounts to be reached._
James Piper FMAAT ATT FIAB
J Humphry Associates Ltd 11a The Green Stubbington PO14 2JG Dated 08 January 2026
3
Cro�on Community Hub
Charity Number: 1210077
## **Financial Statements**
||Notes|Unrestricted|Designated|Restricted Funds|Total 2025|Total 2024|
|---|---|---|---|---|---|---|
|||Funds|Funds||||
|**Income Resources**||£|£|£|£|£|
|Hire|1.1|35,816|||35,816|-|
|Fundraising & Dona�ons|1.2|59|||59|-|
|Subscrip�ons|1.3|771|||771|-|
|Interest|1.3|171|||171||
|Vending income|1.3|-8|||-8|-|
|**Total Incoming Resources**||**36,809**|||**36,809**||
|**Resources expended**|||||||
|Community Hub expenses|2.1|14,101|||14,101|-|
|Management & Admin fees|2.2|1,560|||1,380|-|
|Employment costs|2.3|26,926|||26,926|-|
|Deprecia�on|2.4|2,218|||2,218|-|
|**Total resources expended**||**44,805**|||**44,805**|**-**|
|Net incoming/(outgoing resources before||**-7,996**|||**-7,996**||
|transfers|||||||
|Transfers between funds in/(Out)|||||||
|Net movements in funds||-7,996|||-7,996|-|
|Total funds brough forward||415,162|||415,162|-|
|**Total funds carried forward**||**407,165**|||**407,165**|**-**|
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CroftoD Cornmunity Hub
Charity Number.. 121W77
Balance Sheet
Note5 2025
2024
Fixed Assets
Tangible
Total fixed assets
71,076
71,076
Current Assets
Stocks
Sales ledger
Prepayments
Cash in hand and at bank
98
2.585
5,L41
339.992
Current Llabllltfes
Trade creditors
Sundry creditors & accruals
PAYE & Ni
Payroll control
Pension fund
10.588
33
47
L,059
Total Current Assets
336,089
Liabilities
Creditors.. more than one year
Total Net Assets and Liabilltfjes
407.165
Represented bv
General Fund..
Unrestricted funds
Designated funds
Reserve5 policy
Restricted Funds
206,500
104,000
Total Fund
310,500
General fund
Increase/decTease current year
Closing Balance
104,662
-7,997
407,165
J HumphryAsSOCliltes Ltd hove as51Stecl in preparing the statements, the trustee5 (tre responsiblefor
the occurocy of the inforn70tion it contain5. The Statements were opproved by Crofton Con7rnunity
Hub by..
Dote..
Cro�on Community Hub
Charity Number: 1210077
## **Notes to the Financial Statements**
## **Accoun�ng policies**
##
The financial statements have been prepared under in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) (as updated through Update Bulletin 1 published on 2 February 2016 and bulletin 2 published 5 October 2018), the financial reporting standard applicable in UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK generally accepted practice (UK GAAP).
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets, and liabilities for which the BR&WA is responsible in law. They do not include the accounts of any connected entity that have their filing requirements.
The accounts have been prepared in GBP, which is the functional currency for the charity and rounded to the nearest whole £.
## **Fund accoun�ng**
Unrestricted funds are general funds which can be used for the charity’s ordinary purposes.
Designated funds are general funds set aside by the BR&WC for use in the future. Project funds are designated for particular projects for administration purposes only.
Restricted funds represent (a) income from trusts of endowments which may be expended only on those restricted objects provided in the terms of the trust of bequest, and (b) donations or grants received for a specific object or invited by the charity for a specific object. The funds may only be spent on the specific object for which they were given. Any balance remaining unspent at the yearend must be carried forward as a balance on that fund.
## **Incoming resources**
Income is recognised on an accrual basis allowing for timing differences that may occur in the provision of normal charitable activity, trading, and governance.
## **Resources expended**
Resources expended are calculated on an accrual basis allowing for timing differences that may occur in the provision of normal charitable activity, trading, and governance.
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Cro�on Community Hub
Charity Number: 1210077
## **1. Incoming Resources**
|**1.1 Hire, Rent and**
**Members**
Hammond wing
Sports hall
Cro�on hall
Total hire, rent, members
**1.2 Fundraising and**
**dona�ons**
Dona�ons
Fundraising
Total Fundraising and
dona�on
**1.3 Subscrip�ons and**
**Interest**
Subscrip�on
Vending income
Bank interest
Total subscrip�on and
interest
Total Income resources|Unrestricted
Designated
Restricted
£
£
£
16,314
11,384
8,118
**35,816**
8
51
**59**
771
-8
171
**934**
**36,809**|Total
2025
Total
2024
£
£
16,314
-
11,384
-
8,118
-|
|---|---|---|
|||**35,816**
**-**
8
-
51
-|
|||**59**
**-**
771
-
-8
171
-|
|||**934**
**-**|
|||**36,809**
**-**|
## **2. Resources Expended**
||_Unrestricted_|_Desig_|_Restricted_|_Total_|_Total_|
|---|---|---|---|---|---|
|||_nated_||_2025_|_2024_|
|**2.1 Community Hub**|_£_|_£_|_£_|_£_|_£_|
|**expenses**||||||
|Rent|428|||428|-|
|Insurance|566|||566|-|
|Light & heat|8,598|||8,598|-|
|Cleaning|432|||432|-|
|Repairs and main|1,084|||1,084|-|
|PPS|93|||83|-|
|Telephone, Internet &|1,153|||1,153|-|
|website||||||
|Photocopier charges|109|||109|-|
|Licences|368|||368|-|
|Adver�sing|1,270|||1,270|-|
7
|Total Community Hub
costs
**2.2 Management &**
**Admin**
Audit fees
Bookkeeping
Pension admin costs
Subscrip�ons
Card machine
Bank charges
Total Events costs
**2.3 Employment costs**
Wages and salaries
ER NIC
Pension costs
**2.4 Deprecia�on**
Property improvements
Equipment
Computer equipment
Furniture and f�ngs|Cro�on Community Hub
Charity Number: 1210077
**14,101**
537
360
72
434
104
54
**1,560**
25,482
989
455
**26,926**
921
344
278
675
**2,218**||
|---|---|---|
|||**14,101**
**-**
537
-
360
-
72
-
434
-
104
-
54
-|
|||**1,560**
**-**
25,482
**-**
989
**-**
455
**-**|
|||**26,926**
**-**
921
**-**
344
**-**
278
**-**
675
**-**|
|||**2,218**
**-**|
8