wYrHALL COMMUNITY ASSOCIATION Charity No. 243332 REPORT AND FINANCIAL STATEMENTS st Year ended 31 December 2025
WYTHALL COMMUNITY ASSOCIATION Charlty Number: 243332 Reference and adminlstrative information General Commlttee: Not re-elected to Management Committee at AGM, now independent Independent Resigned from Management Committee Dec 2025, now independent Independent, elected to Management Committee at AGM Secretary- Member of Management Committee Member of the Management Committee Not re-elected to Management Committee at AGM, now independent Independent President- Member of Management Committee Independent Independent Vice Chairman of the Management Committee Independent Independent appointed by Management Committee Jul 2025 Independent, elected to Management Committee at AGM Mr D Ashby Mr R Burn Mr K Byng Mr S Cash M5 H Cleaver MrA G Griffin Mr R Hemming Mrs l Howarth Mrs E Ajohnson Mr H Knowles Mr P A Richardson Mr M Stinton Mr B Stokes Mr S Taylor Ms G Turner Appointed Representatives Wythall & District German - Shepherd Dog Training Club Wythall Parochial Church Council, Chairman of Wythall Community Club, Treasurer- Member of Management committee Shirley & Wythall Chess Club Portway Homing Society appointed Oct 25 Wythall CA Bowling Club Kings Heath Concorde- Member of Management Committee Redhill Archers- elected as Member of the Management Committee at AGM Pearls of Wythall- Member of the Management Committee Wythall Tennis Club- Member of Management Committee Wythall Residents Association Wythall Parish Council 1st Tidbury Green Iwythalll Scout Group appointed Jan 2025 Mr J Attwood Mr N Bridgens Mr G Christie Mr R Davis Ms M Evans Mr R Jukes Ms S Medhurst Mrs C M Quirk Mr KTurner Mr L Turner Mr Kyates Ms C Pereira Appointed Representatives of Wythall Community Hall Trust Chair of the General Committee and Management Committee WCHT only up to Nov 2025 Mrs S Baxter Mr M Bjones Mr R Harris resigned a5 a member ofthe Management Committee and the General Committee with effect Mar2025. Mr A Rand and Ms E Frost were co-opted to the Management Committee at the first meeting after the AGM.
THALL COMMUNITY ASSOCIATION Premlses Wythall House and Park, 52 Silver Street, Wythall, Birmingham B47 6LZ Telephone: 01564 823281 General Manager Alan Griffin Independent Examlner Jerroms, Accountants Blythe Gate, Blythe Valley Park, Solihtjll, B90 8AH
WYTHALL COMMUNITY ASSOCIATION Report of the General Commlttee for the year ended 31. December 2025 The General Committee, who are the trustee5 of the chaiity, present their report and financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies Set out in notes to the accounts and comply with the charit5 governing document, the Charities Act 2011 and Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. STRUCTURE, GOVERNANCE AND MANAGEMENT Wythall Community Association Ithe As50Clationl is an unincorporated association of members. which registered as a charitable entity in the UK in 1965. It is governed by its Constitution. which was last amended in 1998. The governing body of the Association is its General Committee, which comprise5 those elected / appointed from the following: The elected Honorary Officers of the Association. One Representative if appointed of each Constituent Group, Section or Local Authority, Representatives of Full Members elected at the A.G.M. Itotal to not exceed those in the last class above). One Representative of Assotiate Members if elected at the A.G.M., Two Representatives Inon-votingl of Junior members if elected at the A.G.M., Two representatives appointed by the Trustees of Wythall Community Hall Trust, Persons co-opted by the General Committee (total to not exceed 25% of those in the above six classes.) Potential trustees are provided with information about the organisation and the responsibilities involved. They are given the opportunity to discuss any matters Brising with an Officer before they sign the declaration of acceptance and willingness to act a5 a managing charity trustee of the Association. Individual trustees are elected annually ot the Annual General Meetingi persons appointed by Constituent Groups take up the position when they sign the undertaking. The members of the General Committee are the managing trustees of the charity and they direct the policy and general management of the affairs of the Association, appointing 3 Management Committee from amongst its members. The General Committee meets not less than three times a year and delegates the majority of its powers to the Management Committee. The Management Committee meets monthly. It receives reports from Sub-committees and the General Manager, making decisions and proposals to ensure the facilities are correctly used, maintained and comply with relevant legislation. The Management Committee delegates the day-to-day operation of the facilities to the control of the General Manager and his team. The General Manager has power to employ staff necessary to service the premises. Health & Safety and Bonfire Night Committees are turrently in operation and are made up of members of Management and other individuals. The Officer5 Group now meets as required rather than monthly to discuss making any specific recommendations to Management. Other committees such as House & Park are now structured as workinE groups or individuals taking on responsibilities for specific tasks and reporting to Management if necessary. All committees operate under specific terms of reference which delegate certain functions from the Management Commlttee and to whom they have to report to have their decisions ratified. Wythall Community Club is a separate legal entity, with all its members also being members of the Association. Wyth311 Community Club is controlled by its own committee, which is elected by and from its members at their Annual General Meeting. It runs the registered members, club in Wythall House.
wrrHALL COMMUNITY ASSOCIATION STRucfuRE, GOVERNANCE AND MANAGEMENT continued Wythall Community Hall Trust is a Registered Charity INO. 5232121 and Its Trustees have entered into a Deed of Trust setting forth the purposes and condition5 under which they hold the property in trust for the Association. The Trustees are appointed by the General Committee of the Association, Messr5. G Denaro, CW Dinenage, Mrs S Baxter and Mrs J Dyer served throughout the year, with Mr M B Jones standing down in November. The Annual General Meeting IAGMI of the Association wa5 held on the 26th June 2025. The General Committee was formed comprising 27 members lof which 5 are Officer51, 11 representatives of Constituent Groups, 14 representatives of individual members and 2 representatives of Wythall Community Hall Trust. Since the AGM an additional independent and appointed representative have been added to the General Committee. Mr A Rand and Mrs E Frost were co-opted to the Management Committee at the first meeting after the AGM. When the General Committee delegated their powers to the Management Committee, they required anv projerts requiring planrbing permission to be ratified by them before implementation. Members setved throughout the year except were shown on page l. OBJEcfivES AND ACTIVITIES The Association shall be non-party in politics and non-sectarian in religion and its objects shall be to: romote the benefit of the inhabitants of the Parish of Wythall and neighbourhood, without distinction, by associating together the said inhabitants and the local authorities, voluntary and other organisations in common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the objert of improving the conditions of life for the said inhabitants- establish or secure the establishment of a Community Centre and to maintain and manage the same in furtherance of these objects,. romote such other charitable purposes as may from time to time be determined. The Association's aims are to maintain the site for use by members, constituent organisations and local inhabitants. This is done by allowing clubs to rent specific areas for their activitie5, by providing facilities for hire and allowing free access to the park facility for members and residents who respect the pleasure of others. The Association's main activities are based on a 37 acre site, which include5 Wythall House and Park Hall. This is a freehold site in Worcestershire entirely within the Green Belt to the south of Birmingham and is dedicated to recreational purposes in the Bromsgrove District Plan. The title of the site and all property acquired by or for the purposes of the Association is vested in the five Trustees who comprise Wythall Community Hall Trust. The outside area5 include gardens, planted woodlands, a children's playground and areas for casual play and general usage by all well-wishers. Most other areas are a150 for general usage, when not designated to clubs for organised activities. These include the use of two Association and junior football pitches,. a Gaelic football pitch, an archery range, tennis courts, a bowling green and a dog training area. One of the four hard tennis courts and the bowling green are partially available for use by the general membership under the supervision of the relevant sports clubs. The fenced area used for trainlng dogs off lead is used by the German Shepherd Dog Club and other dog walkers who are members of the Association. The buildings include the following- h811 House and environs which include various lounges and bars, a games room, meeting rooms. offices and associated facilities. Wythall Community Club IWCCI operates a Registered Members, Club in most of these area5 and is responsible for its own management during it5 bar opening hours. WCC provides Opportunities for recreation and social interaction, encouragement of friendship and other activities likely to be beneficial to members of the Association. The WCC finances are detalled in its separate accounts and are reflected in the income of the Association by way of rent received, a servSce charge and whenever possible an allocation of surplus fund5. Park Hall which comprises o dance hall I functlon suite for daytime or evening use, with stage, kitchen and licensed bar, catering for about 180 people. It15 normally hlred to local socleties, clubs and individual members for event5 such as meetings, weddings, dances, partles and thelr fund-ralsSn8 activitles.
WYTHALL COMMUNITY ASSOCIATION OBJECTIVES AND ACTIVITIES continued Britannia Room a smaller gameslfunction room for daytime or evening use, catering for up to about 120 people. It has a stage, skittle alley, other indoor games facilities and a bar. Meetin Rooms Iseverall for up 40 people for daytime or evenlng use, with limited facilities for indoor games, shows, conferences etc. Other buildin s which were funded, installed and are maintained by con5titLtent groups and which are legallv part of the assets of Wythall Community Hall Trust and include.. pavilions and headquarters for the Scout Group. Archery, Bowling, Football, Tennis, Dog Training Club and the Homing Society. Service buildin s provided by the Association, in addition to those outlined above include changing rooms and ablution areas and buildings used for storage of outdoor machinery and equipment. Volunta hel and ifts in kind. The General Committee are extremely grateful to all the volunteers who help and support their activities in order to encourage community ownership. On a regular basis volunteers undertake tasks including committee work. financial management, planning events, mowing & maintenance and helping with events. Suppliers, businesse5 and individuals have also been generous in providing donations of goods that have been used to enhance fund-raising events, improve our park machinery and facilities. ACHIEVEMENTS AND PERFORMANCE The various sporting activities taking place at the park throughout the year were once again very popular. The park continues to be well used by the public enjoying what it has to offer, in particular the children's play areas and the wider park for exercising dogs. This year has seen a focus on ensuring booking enquiries are responded to in a timely manner and turned into actual bookings as much as possible. This has resulted in a greater use of the Britannia Room, particularly for parties. Use of Park Hall to a level that makes this space viable continues to be a challenge. Usage of Wythall House outside of Wythall Community Club's hours is nominal. With regards to achievements, many volunteer hours have been used seeking grants and donations along with trying to grow the membership, this has been to good effect. Projects to improve both Park Hall and Wythall House were undertaken through the year, much of which was funded through those grant monies and donations and utilising a significant amount of volunteer hours, such as: Refurbishment of Park Hall toilets New heating for the Britannia Room Refurbishment of courtyard area Outdoor toilet refurbishment Events and activities in many guises have continued, providing entertainment and pleasure to many including: The Bonfire & Fireworks event Celebrations such as the VE Day and VJ Day events Tribute nights in Park Hall Fun Run hosted by Wythall Park including the athletes and spectatorfs village Tidbury Green Scout Group organi5ed an easter trail to much success. supported by WCA "Kid Zone- Bounce & Ride" on the park in the summer holidays Santa'5 tour on his sleigh returned for another year around Wythall and Hollywood Our website, www.wythall-park.org.uk, is administered by a volunteer and kept up to date from information provided by local organisations. Our Facebook Group - Wythall P3rk-Life13.9k members), and the WCA & WCC rsewsletter (circulated to 2k people) are well established promoting events plu5 the Park, the A550cSation in general, WCC, alon8 Wlth the various clubs.
HALL COMMUNITY ASSOCIATION ACHIEVEMENTS ANO PERFORMANCE continued Children's Play areas. The play area5 are a very popular attraction and in order that they remain safe, regular inspections are undertaken by the Association and its contractors. The cost of such inspections and ongoing repairs and renewals is not insignificant though remain an importènt aspect that the Association needs to raise money to cover. If sufficient monies cannot be raised the Association may need to consider their closure andlor removal. Perimeter Path, Fitness Stations and Toilets. The path around the park's perimeter is well used. The fitne55 stations were provided by Bromsgrove District Council which included a maintenance agreement. The maintenance agreement expires September 2027,. a decision will be made at that time in respect of their futu due to the cost of maintaining it. The toilets remain c105ed except for WCA events due to the ongoing vandalism. Unfortunately. the Association cannot afford to keep repairing them. Park Pitche5. The football pitches continue to flourish, with junior football very popular. Poor drainage. however, remains a challen8e making the pitches unusable at times. It is also distressing that the pitches continue to be damaged on a regular basis by individuals riding quad bikes, motor bikes and e-bikes. Outlook. It is positive to note that the Association's financial performance for 2025 shows a healthy surplus which has repaid the previous losses and left a modest amount for re-investment into much needed maintenance and improvements. Notwithstanding the surplus seen in 2025 there remains a pressure on cashflow. Whilst most income lines are up on the previous year and the gross profit in general, the level of overheads that need to be covered remains challenging, the cost of utilities and minimumlliving wages continues to rise. In respect of the latter there is an ongoing focus on staff hours used. All costs are closely monitored in order to identify opportunities to make savings, though essential maintenance must continue to take place to ensure the park remains safe, avoid increased costs and associated issues. Opportunities to promote the Park and what it has to offer continue to be explored to hopefully boost income for the Association and the many Clubs. Further ways of generating additional revenue or reducing costs must however be found to achieve a sustainable future for the Association that a small core of volunteers have been focussing on recent years.
WYTHALL COMMUNITY ASSOCIATION FINANCIAL REVIEW The Statement of Financial Activities for the year is Set out on page 11 of the financial statements. A summary of the financial results IS Set out below.. Incomln8 Resources The As50Clation's total income of £323,998 relates to Unrestricted Funds of £309,498 and Restricted Funds (project monies) of £14,5W. The Unrestricted funds were £37,945 greater than 2024. Voluntary income includes amounts received from 5vb5criptions, grants and donations. Grants of £2,OC(I were received from both Land Rover and Rotary Club of Birmingham for Association projects to improve the facilitles. Donotions this yeorfrom individuols ond orgonisotion5 15 0sfollows'. Donation5 from individuals amounted to £5,721, which was made up of,. £5,(XJO towards replacement of Park Hall carpetin8, £200 in respect of WCC beer & cider festivals plus other donations of £521. Donations from organisations amounted to £12,846, which was made up of. fun run sponsorship of £5,SOO, Limoges Trust £2,000, Cadent £2,000 in respect of105s of earnings caused by gas works, Bromsgrove District Council £1,200 from towards the VE day event, Headway Traffic Management £600, WCC beer & cider festivals sponsorship £1,500 plus other donotions of £46. A claim to HMRC was submitted in relation to Tax recovered under the Gift Aid scheme for £1,969 in respect of donations and subscrlptions in 2024. The A550ciation received £400 from Melvyn Danes towards the Santa Sleigh, which is Included under the specific event income. A grant was also Successfully applied for to Bromsgrove Qistrict Council for £860 towards the refurbishment of the slei8h. The funds were received in january 2026 and 05 such do not form part of these accounts. Income from octivities for generoting funds reflects the fund-ralsin8 activitles and amounts to £77,571, up £22,649 on 2024, this increase is primarily due to car parking chan8es IntrodLbced and a £IO,OCQ grant from Worcestershire County Council to cover Association expenses for hostln8 the 2024 and 2025 fun run. Bonfire Night was another successful event.. whilst income was c, £10,000 down on the last few years It stlll brought in £23,984 less cost5 of £9,820. Car parking fees brought In £38,680 for the year. The Association put on a free to attend VE-Day event, with entertainment and fireworks which was made possible due to Sponsorship from the District Council. The Santa Sleigh and Christmas tree collections also boosted income by £2,782. Investment Income. This Is in respect of Bank interest of £998. Incoming resourcesfrom choritable activities 15 made up of rents received from constituent 8roups. pitch fee5 and room hire. It also includes Park Hall bar takin8s and the SeNice Charge lo WCC. The total income ffom these sources increased by £6,270 on 2024 which largely relates to increased SeNice Charge. Resources Expended The cost of running the Association Increased thls year to £282,748 from £276,197 in 2024 and £272,269 in 2023. Costs of octivitiesfor 9enerotingfunds are the expenses Incurred in puttin8 on the events. This is largely made up by the cost of putting on the Bonfire Night the Fun Run and VE-Day event. VE-Day event costs were covered by the District Council sponsorship, and the Fun Run expenses were covered by the grant from Worcestershire County Council.
WYTHALL COMMUNITY ASSOCIATION FINANCIAL REVIEW continued Charitoble octivities comprise the vast majorlty of the expenses. Utility costs have gone up by £7,989 due to higher electricity, gas and water costs along with increased heating oil prices. General repairs, maintenance and cleaning costs have increased by £8,244 compared to 2024. This largely due to the installation cost of the new Britannla Room heating system. Project expenditure covered by the UK Shared Prosperity Fund 8rant amounted to £12,313. This was used on number of projects including refurbishment of Park Hall toilet5, electrical work on Park Hall and a contribution towards the Britannia Room heating installation Ibalance paid from general repairs & maintenbncel. Employment costs decreased by £10,587 in 2025 compared to 2024, as a result of a focus on reducing staff hours used in WCC. Governance costs. Due to the nature of the organisation this cost 55 low as the manaBement of the Association is undertaken by volunteers. The cost incurred this year relate5 solely to the Audit fee. Net resources for the year is 3 surplu5 Qf £26,750 on the general fund. This Is a big improvement on deficits of £4,644 in 2024 and £22,430 in 2023. The Re5trirted Funds are contributions for a specific purpose. The remaining balance of £12,313 from the UK Shored Prosperity Fund was utilised on specific projects completed in 2025 as previously mentioned. Donations of £14,500 were received in the year for specific projects / events to be undertaken in 2026. Reser¥es The Trustee5 have revlewed the reserves of the charlty. This review encompassed the nature of the income and expenditure alon8 Wlth the fluctuations which orise between the income sources, grants and regular expenses. The General Funds brought forward from last year's results were a ne8atlve position of £13,983, following this yearfs surplus of £26,750 the General fund5 now show a positive position of £12,767. The Associatlon continues to show £450,287 of the funds invested in the property, with Restricted Funds now standing at £14,5CM). The balance sheet shows current net assets of £61,517 and long-term creditors of £34,250, resulting in a positive position of £27,267. Included in creditors is £9,776 in respect of subscriptions paid in advance, whllst these are not repaid under the normal operation of the Association, they do remain a liability. Interest free loans from individuals have now reduced to £4,760 from £20,350 in 2023 as a result of the repayment programme put in place. A Bounce Back Loan aimed to support organisatlons impacted by the COVID-19 restrictions wa5 secured durin8 2021 amounting to £45,000. Monthly repayments continue to be made to the loan, wlth the outstanding balance now havin8 reduced to £24,756. The loan is due to be repaid by May 2030. PLANS FOR THE FUTURE Re-structuring the organisation to become a Charitable Incorporated Or8anisation continues to be put on hold whilst efforts are concentrated towards strengthenin8 the finances. When it is appropriate to resume this project, it WOLtld (once concluded) result in the Assoclation belng able to legally hold the title to the land and being responsible for its own debts.
wYrHALL COMMUNITY ASSOCIATION FINANCIAL REVIEW conlinued As a result of past under Investment in the Infrastructure there Is a large backlog of costly maintenance, replacements and improvement5 that need to be undertaken. Whilst a lot has been done in 2024 and 2025 to try and start to address this there remains a lot to be done. The A550ciation continue5 to struggle to generate the required level of surplus to significantly invest in the buildings and the Park in general. As a result, grants continue to be applied for to try and address th1%. Capital raising through selling long leases to the organisations which currently have a substantial headquarters within the park ha5 been raised in the past with little appetite from the clubs. This does however remèin an option. The Association remains focused towards trying to provide the current services along with growing the membership and encouraging non-members to contribute towards the facilities. The Association and the constituent groups need to continue to identify and take forward other services that the Park could offer in order to grow secure revenue stream5. Whilst the focus is on growing income streams, we are mindful that costs must remain aligned. Appropriate maintenance of the 51te and buildings is undertaken as far as possible and costs relating to staff are carefully controlled. TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming fesources and application of resources, of the charity for that period. In preparing the financial statements. the trustees are required to: Selert suitable accounting policies and then apply them consistently Observe the methods and principles in the applicable Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable accounting standard5 have been followed, subject to any material departures that must be disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in busines5 The trustees are responsible for keeping proper accountin8 records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities IAccounts and Reportsl Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charitvs webslte in accordance with legislation in the United Kingdom governin8 the preparation and dissemination of financial statements. Approved by the General Committee on IO, May 2026 and signed on their behalf by: S Baxter Chair
HALL COMMUNITY ASSOCIATION Independent Examinerfs Report to the Trustee5 of Wythall Community Assoclatlon I report to the charity tru5tee5 on my examlnation ofthe accounts of the charityfor the year ended 31 December 2025 which are Set out on pages 11 to 18. Responslbllitles and basis of report As the charity's trustees you are responsible for the preparation of the accounts in atcordance with the requirements of the Charities Act 20111'the Art'l. I report in respect of my examination of the charity's account5 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 14515llbl of the Act. Independent examinerfs ststement Since the charity's gross income exceeded £250,0(X) your examiner must be a member of a body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants 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.. accounting records were not kept in respert of the charity as required by section 130 of the Act,. or the accounts do not accord with those records,. or 3. the accounts do not comply with the applicable requirements concerning the form and tontent of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair viev/ 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 attentFon shoultl be drawn in this report in order to enable a proper understanding of the accounts to be reached. 11 16 Richard Horton FC For and on behèll Jerroms 8usine55 Soluiions timiied Lumaneri House Blyihe Gate B1he Valley Park Solthull Wesi Midlands B90 8AH io
WYTHALL COMMUNITY ASSOCIATION Statement ol Financlal Artlvitles for the year ended 31st December 2025 31st Dember 2024 Restricted Unrestricted Funds Fund Total Restricted Unrèstrlcted Total Funds Funds Fund Funds Note Incomin£ Rè50urces Incoming resources from generated funds Voluntary income Attivities for generating funds Investment income Incoming re50urce5 from charitable actiVllie$ 5 Total Incomlng Resources 14,500 31,131 45,631 77,571 77,571 998 998 199,797 199,797 3091198 323,998 50C so,000 22,404 72A04 54,922 54,922 699 699 193,528 193,528 271,553 321,553 14,500 ResourcÈs Expended Cost5 01 generating funds Cost ol activities for generating funds Charitable artivitiès Governance cost5 Roundings Total Resourte5 Expendèd 13,133 13,133 268,930 281,243 685 13,017 13,017 262.504 300.191 675 675 12.313 37.687 12.313 282,748 295 061 176.197 313,884 Net resour5 Surplus / dell¢lt 2.187 26,750 28,937 12,313 7.669 Totsl fund5 brou6ht fOard 12,313 453,368 465,681 458.012 458.012 Total tunds carrled forward 480 118 494 618 12.313 453 368 465 681 Net resources surplus 2,187 26,750 28,937 IZ,313 7.669 Total general lunds brought forward 12.313 -13.983 -1.670 -9.339 -9,339 Total funds carrled forward 14.500 12 767 27.267 12,313 -13,983 .1.670 The notes on pages 16 to 18 form part of the financial statements li
HALL COMMUNITY ASSOCIATION Balance Sheet as at 31st December 2025 2025 2024 Note FIMed assets Tangible assets li 450,287 450,287 450.287 450.287 Totolfixed osset5 Current a55ets Stocks Debtors Less Provisions for Doubtful Debts Cash at bank and in hand 3,688 12,582 3,699 17,844 -2,258 43,418 62,704 12 63,314 79.583 Totol current Gssets Liabilities Creditors.. amounts falling due within one year 13 17,302 15,820 Net current assets 62.281 46,884 Totul Ossets less current liobilitie5 512.568 497.171 Creditors: amounts falling due after more than one year 14 34,250 48.554 Net ossets 478.318 448.617 The funds of the charity Funds invested in Premises 450,287 450,287 General Funds broughtforward surplus for the yeor -13,983 26,750 -9,339 4.644 12,767 -13,983 Restrirted Funds bfwd & received in yet7r spent in year 26,813 -12.313 50,000 -37.687 14.500 12.313 Totol charityfunds 477,554 448.617 The financial statements on pages 11 to 18 were approved by the General Committee on 10th May 2026 and signed on their behalf bv.. S Baxter Chair 12
HALL COMMUNITY A550CIATION Notes to the accounts for the year ended 31, December 2025 l. Attountin8 Policles lal Basls of preparation and assessment of golng concern These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reportin8 Standard applicable in the United KinEdom and Republic of Ireland IFRS 1021, the Charities Act 2011 and UK Generally Accepted Accounting Practice. The Association constitutes a public benefit entity as defined by FRS 102. The Association is a public benefit entity registered in England. The address is given in the charity information on page 2 of these financial statements. The charity has applied Update Bulletin 2 as published on 5 October 2018 and does not include a cash flow statement on the Brounds that it is applying FRS 102 Section IA. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Going Concern When preparing the financial statements, the members of the General Committee are required to make an assessment of the Association's ability to continue as a Eoing concern. An entity is a going concern unless the committee intend to liquidate, cease trading or h35 no realistit alternative but to do so. In assessing whether the going concern assumption is appropriate the committee takes into account all available information about the future, which is at least but not limited to 12 months from the date when the financial statements are authorised for issue. The Association has struggled to match income streams with increasing costs for many years. More recently there has been some renewed effort to address this and to obtain grants to improve the facilities. Marketing activities have been strengthened using a range of media to promote membership of the Association and Wythall Community Club along with many events put on to provide entertainment to the local community. raise the profile and provide a much-needed income boost. The General Committee remains acutely aware that further effort is required to strengthen and diversify income streams in order to protect the long term future. In view of the above. the Committee consider that the going concern assumption remains appropriate. 13
wHALL COMMUNITY ASSOCIATION Notes to the accounts l. Accounting Policles continued Ibl Funds strurture Restricted income funds comprise income that has been received for a pèrticular purpose. so it is set aside by the trustees. The restricted funds whlch have been donated / raised are used to pay for the relevant specific project. Unrestricted income funds are general 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. General Funds invested in the Premises has been shown separately in order to clearly identify the current balance. Icl Incorne recognition All income is recognised once the charity has entitlement to the income. it is probable that the income will be received, and the amount of income receivable can be measured reliably. Membership subscriptions received in the nature of a gift are recogni5ed in voluntary income. Donations and grants are recognised when the Association has been notified in writing of both the amount and settlement date or have been received. Gift Aid receivable is included in income when there is a valid declaration from the donor, once it Is received. Income from fund-raising activities is included following completion of the event. Interest on funds held on deposlt 15 included when received. Income from the charitable activities of the Association include rental / provision of facilities for use by clubs, groups and local residents and are included in the period to which they relate. The value of any voluntary help received is not included in the accounts but is described in the trustee's annual report. Idl Expenditure recognitlon Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it Is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an atcruals ba515. Expenditure is allocated between cost of generating voluntary income, Ifund-raislngl. expenses in respect of charitable activitie5 loverheadsl and governance costs are shown separately. Information on this attribution refer to note If) below. lelAllocation of governance costs Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees. Other services are provided on a voluntary bas1S. The governance costs are analysed in note 8. If) Costs of r315ing funds The costs of generating ftsnds consists of direct expenses in respect of the events. Use of the premises and involvement by the staff is not Specifically costed. The events are planned and supervised by volunteers. Costs are a split between events in note 6. wYrHALL COMMUNifi ASSOCIATION 14
Notes to the accounts l. Accountlng Policle5 contlnued Igl Charitable actl¥ltle5 Costs of charitable activities include the majority of expenses in respect of servicing and maintaining the premises and property which is used by the hirers and users, including local residents and general public. Costs are shown in note 7. Ihl Tangible flxed assets and depreclatlon Tangible fixed assets are capitalised and valued at historical cost. Depreciation 15 charged at rates calculated to write off the cost on a Straight line basis over their expected useful lives as follows.. Plant and machinery Furniture and equipment over 3 years over 5 years The ownership of the property (land and building51 is vested in the Wythall Community Hall Trust. The amount shown in the Balance Sheet represents historical expenditure by the Association enhancing the value of this freehold property. lil Stock Stock con515ts of purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. Ill Contingent liabilities A contingent liability is identified and disclosed if a possible obligation may result from an occurrence of one or more LEncertain future events not wholly within the trustees, control. 15
HALL COMMUNITY ASSOCIATION Notes to the accounts for the year ended 31st December 2025 2025 General 2024 Prolects Projetts General 2 Voluntary Income Members subscriptions Allocation from Wythall Community Club Grants Donations from Individuals Donations from Other organSsations Gift Aid tax recovered State Aid offset interest 11,096 10,000 10,087 4,000 50,000 721 7,346 1,969 2,065 8,675 1,576 5,500 14,500 31,131 50,000 22,404 3 Activitie5 for generatln8 funds Bonfire Night Car Parking Christmas tree collertion Pantomime Events other Santa Sleigh Other Revenue 23,984 38,680 I,ioi 34.450 15,152 1.177 10,739 1,681 1,387 77,571 1268 1,193 1,683 54,922 4 Investrnent Income Bank interest gross 998 699 5 In¢omlng resources from charltable artlvltles Rental and lettings Club Park Hall Wythall House and Britannia Room Park Pitches Park rents 10,000 21,233 5,933 13,916 4,021 55.103 98,811 45,883 199,797 19,352 7.020 18,405 3,710 58.087 91,116 44,325 193,528 Service charge to Wythall Community Club Park Hall bar takings 6 Costs of geneiatln8 voluntary Income Bonfire Night Event expenses - other 9,820 3,313 13,133 8,598 4,419 13,017 16
wYrHALL COMMUNITY ASSOCIATION Notes to the accounts for the year ended 31st December 2025 2025 GenEral 2024 Projects Projects Geneial 7 Resour$ expended on ¢harltable artlvltles Insurance 9,669 38,813 31.223 9,829 30,824 22,980 General repair5, malntenance and cleaning materlals Exceptional maintenance Park Hall bar purchase5 & maintenance Stocktakers fees Card & finance fees Licences costs Telephone, statlonery, computer & tllls Sundry expenses Advertisin8 & Marketing Employment costs Project expenses 12,313 37,687 19,426 920 1,592 1,155 4,315 1,494 98 160.225 18,864 630 2,017 I,iii 3,647 1,791 Note 10 170,812 12,313 268.930 37.687 262.504 8 Governance costs Financial Examiner's fee 675 675 9 Trustees, remuneratlon None of the trustees received any remunerallon from the Assoclation In respect of setvlces rendered in that capacity. Mr A G Griffin is employed a5 General Manager Mr R Burn is employed as a bar tender. Mr S Cash and Mr R Jukes have provided services for which payment has been made. Charges are made in accordance with the constitution and are competltive prices. These terms were specifically agreed by the General Committee on 9th February 2026. io Staff costs Wages and Salaries Social security costs Auto enrolment pension 156,421 1.923 1,881 164,443 4.512 1.856 160,225 170,812 The average number of employees, calculated on a full-time equivalent basis, analysed by function was.. Charitable artivities 17
WYTHALLCOMMUNITY ASSOCIATION Notes to the accounts for the year ended 315t December 2025 11 Tangible fixed assets Net Book Depre¢latlon Value Cost Freehold Property Plant & Machinery Furniture & Equipment At 31 December 2025 450,260 13,629 69,285 533,174 4SO,260 25 13,604 69,283 82,887 450.287 At 31 December 2024 533,174 82,887 450,287 There was no capital expenditure contrarted for but not provided in the financial statements 12024 £nill 2025 2024 12 Debtors Trade debtors Other debtors Prepayments and other accrued income 2,506 1,078 8,997 12.582 7,777 410 9,657 17.844 13 Creditors: amounts fallin8 due within one year Trade creditors Taxation and Social Security Accruals and deferred income Loan repayments Other Creditors 2.892 3,454 5,914 5.042 764 17,302 5.778 -281 5,280 5,042 15,820 14 Creditors." amount5 falling due after more than one year Deferred income Personal loans HSBC Bounce Back Loan 9.776 4.760 19,714 34,250 9,538 14,260 24,756 48.554 Deferred income arises from subscriptions paid in advance in respect of 2027 & 2028. loan5 from individuals and an HSBC Bounce Back Loan taken out during Covid to assist cash flow. Provision for possible loan repayments is shown in creditor5 15 Glft Aid Scheme During the year Gift Aid of É1,969 was claimed in respect of donations and membership fees made unéer the Gift Aid Scheme in 2024. A clalm is to be made in respect of 2025 transactions. 18