REGISTERED CHARTTY I¥UMBER.. 246910 PORT TR 30 SEvfEMBER 2024 OR MitdlI Glanvill¢ Limikd 41 Rodney Road Chelienham bucemershwe GLSO IHX
TION FOR THEY NDED 3 2024 Page Report (Ff the trnsttts IndepertdtDtex¥mlner'$ rtport StterneDt of flnnfi4l 4ctivltles Blll¥n¢e $htt¢ Note5 to tb¢ fiDanclilstatem¢Dts Detsiled statsm¢ntorrin8nci81 aetivitic¥ io
102) l¢f%tive l J•Jw20J91 Rets¢er¢dChgrltynumber 246910 OIDucBstrx KColl¢y SL•(TeBW iJ.251 CJ(rtw (rysi&Dtd 1.3.Z%) LcOt(rei8t4 1.3.2S) Ms Rmeftltt(1jd22224) JRi¢hmoad{KSiBll¢d 19.1241 JB¢e¥ (4PPOiDtrd 3.325) MBullo¢k(eppoitited E6.625) Cwith {4p)inlty] 11.&25) MtssJBees(£ppoillte4 l.625) ZMibttll (aPIDd 1.625) MTS RP¢e8 l•ppoillt¢d30J25> OTart¢(aPPOiDtrd2I10)<MIIll&13Qsl) MrsR St[t(SOi0] 1.1024) Miu A Wi]ks (aAK)int¢d 17.10.24) Mitthll 0lle LllDid 41 RotheyRo•d QLJO IK AFvy¢aY1xofth¢b)IrdOf5*Hop 3 Juty2O25 alld Mglled ollitslthlfbT. JBeE8-TthJ8tge
INDEPENDENT RTT THE TR ITY ASSOCIATION HD Ind¢p¢ndentex&miner'J nport ts the tru5ttt5 of Chllrchdowj Communlty A$so¢Satlo I ¥¢port lo the charity trustees on my exomin8tion of th¢ aceounts of Churchdown Communtty A551tIOn (the Trust) for the yeaT ¢nd¢d30 Septemtrrtr 2024. RespoThsibiliti¢s and basis of rtport A5 the charity knJste¢$ ofthe Trust you ¢ tE5ponsible for the prep8Ation of the awvnts afcordanc¢ with tk requirements of the Charitiu Act 2011 fthe A¢fj. I ryort r¢Spt of my ¢x4muJatiotL of the Tr8 a¢4)unts ¢d out wjder Section 145 of the Aet Artd in ¢8rryinB out my examitMtion I hw¢ foliowtd ail applirablc DC¢tionS given by the Charity Comtni&sion unthr Sc¢lion 145(5Xb) of the A¢t Ind¢pendentex&miher's st4t¢ment I have wmpled my exami[li0[L I tIfInn that no material mattets ¢4)m¢ to my attention in cottnectiort with the exBminatton giving tne causeto kliev¢ that in any material re5PECt accounting cOr not k¢ptin [F¢¢t ofthe Trust ls yequtredby Section 130 of th¢A<L or th¢ rou[lts do notOCWTd withthose records. or th¢ acwunts do tLOt comply with the awlicab]e requirennts wnr¢rning the fornj and cotltent of accout set out itt Él Charitles {A¢counts R¢ports) R¢guLglions 2008 other than any rt4uirem¢n¢ that th¢ CoUnts giv¢ a trnc and fa view which is notA mjtter considered as Pèrt of an independent examination. I have no concems atLd have come across othEr matters in connection the examitwion to whi¢h Htt¢ntion 5h)uld be draw) in Ibisreport in or(krtoenabl¢ o PTop¢r understanding of the wunt5ty be T¢athgd. MTS A J Evans FCCA Mitchell Glajjville Litnited 41 R(Klncy Rolld ChelnhÈm GtoUttStrTshe GLSO IEBI 3 July 2025
L ACTIVITtE 2tT24 Tota] 2023 Total fi]t Unrestricted fbjt Re5tri¢t¢d fjjnds le5 INCOME AND ENDowNTS FROM Donation$ kgacies 141,108 6226 147.334 122,165 InStment irtcotne OtheT itWJJLe 8.154 &154 4,659 40,703 To¢al 149,262 6.226 155,488 167.527 EXPENDITURE ON Raising funds 146,297 141297 178,627 Ch8rit8blt activities Govtrnanee cOS 8,323 8,323 Q189 TolAI IY,620 154,620 184,816 NET INCOMEI(EXPENDfTURE) (5.358) 6,226 868 (17,289) RECONaLL4TION OF FUNDS Total fiujds brouKht fon¥8rd 1.234J81 1,234,381 ,251.670 T(YfAL FUNDS CARRIED FORWARD 1.229.023 6.226 .235,249 1.234,381 Thenote5 foTZll of these fLnan¢i8lststemeJJts
1241AOI 1.953 1243354 1,157.946 59.708 1241.401 1953 1243J54 I3175$ 23.866 27306 23.166 31579 14.121 64J03 51.ln 4273 55A45 78,424 CREDfroRS (63,550) (03.550) {61.697) 01378) 4273 (&105) 1&727 1229.023 1235249 1234J81 1229m3 6326 1235249 1234J81 io Unrcstri¢t•J l)Jttth 1229,023 6226 1234J8J 1235249 1,234J81 JBee8-Trnrtee gltl2S
HD THE FINAN IAL RTHEY ARE DED TATEMENT 24 ACCOUfmNG POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENr6 Th¢ financial staternetLts of th¢ Charity, which is a publi¢ E¢ncfJt ¢ntity und¢T FRS 102, have been preped in accordw¢ with the Charilies SORP (FRS 1O2)'Ac¢ounting and Reporting by chilles.. Statement of Reeommended PTa¢lice applicable to eh8rities pr¢paring theii accounts in Accordanre with the FinBncial RepDrting Statulud applicable izk the UK and Republic of Ireland (FRS 102) leifeciive l January 2019}', Fin8JJci8J Reportlljg SiJdard 102 'The FItthnci Reportll Stattdard applicable in the UK R¢publi¢ of Ir¢land' th¢ Chariti¢s Act 2011. The financial 3tatements hav¢ bem pr¢parcd under the historic21 ¢05t coThvention. with the exception of inveStnlS which are included market valu4 modifted by t revaluation of certain J55els INCOME All income is recols¢d in th¢ Statement of Willancial Activities once the charity has entitleme to the fiJnd4 it 15 probsbje th&tth¢ income wiu Ix receivedsnd tlK o]nowJtwLb¢ naSud r¢bably. ExPENDURE Liabilities &e rt¢ognss¢d a5 ¢XF¢nditur¢ os soon w there i4 a kgal or Constructi oblig&tioft committll th¢ rharity ttk that expEnditur¢, it is probable that atrartsfer of eeono]Dic benefits will be reouired in settlemellt artd the 8mount of the obli8auon ¢Bn be measu]Ed reliably. Expcnditsre Hcwuntcd for on an a¢¢nlS basi5 and ha5 b¢en ¢lHssifi¢d under he&ding5 that sg8[e sll wst r¢lad the category. Where sts ca[ol be di1Y atttibuted 10 particular heading5 they have been 2110¢2tedto a¢fivitie50n a bSe0]IS1sten1Wlth the use of tesoutce& TANGIBLEFIXEDAssErs DepTeciation is provtdl ot th¢ following annual rates in ordertOMTite offeach a5Yetov¢ritsestimat¢d us¢ful lif¢. Pl)I m8chin¢ry Fixtsres and fjttings IOrt LX)St 2(Pknon w5¢ TAXATION The charity i$ ex¢mpt from t&x oft its charilable 8CtLVitie& FUND ACCOUNTING Unr¢btii¢tsd fi]nds c8n be us¢d in *¢orda])¢¢ withth¢ chlbI¢ objt¢¢iv¢s at ¢h¢ dIwh)n ofth tr¢$. Restrimed funds ton only b¢ u5¢d for porticul r¢strict¢d purpo%s th¢ ObJts of th¢ thrity. R¢stri¢tkTr]kS OTiS¢ wh¢n sp¢¢ifJ¢dby the donororwhEn fut5 are raised forparticular Te5tricted pUse5. Further explanatitinof the nature and prse ofeach fund is included in the notes to the f][[]%1 s(atements. HIREPURCHASE AND LEASllYG COMMITMENrs Ronts]5 paid under operntin8 lea5cs ar¢ charg¢d to the Ststrm¢nt of fJtwJcifjJ Netivities on a StiAi8ht line bL8 over the rIOd ofthe kw. PENSION COSTS AND OTHERPOST.RETIREMENT BENEFrrs The charity op¢ratcs a dcfittd tribution pension sch¢mc. contrittionS payabk to th¢ thwity'5 5th¢mE 4fE ¢hgry¢dtothe Statement of Finon¢i4J Activiti¢5 in th¢ F¢TiodtowhldL th¢y rete. 2024 2023 Othcr fixed asset invest- FII Intsrestreceivable- trBding 7,429 725 4.479 180 8,154 4.659
HD WN ITY A ATI R THE YEAR ENDED tm Er 2024 TRusfEESI REMUNERATION AND BENEFITS Th¢tF Mrr¢ no knjsteel Mll¢r¥t10n or oth¢r brIts for th¢ yw ¢nd¢d 30 S¢ptemb¢r 2024 nor for th¢ ar ¢nthd 30 SeptettLber 2023. TRUSTEES. EXPENSES During theyeatno ¢X5 w¢r¢ F4id to tNstee5{2023 rbil). Theaverage mortthtynuttth¢r of¢mploysdufingth¢Y¢Was follows.. 2024 2023 Employ¢¢s No e[npkjy¢ receivedemolumentsirt exces$ of £60.0. COMPARATIVLSFOR THE STATEMENT OF FANclALACTlVllTIEs Ullrestricted Restricted funds Tot81 funds JNCOME AND ENDOWMENfs FROM Donations legacies 121163 121165 Invethnt Lncome Other incotn¢ 4,659 40.703 4,659 40.703 Total 167,527 167,527 EXPEIWITURE ON Raising fun& 174627 17&627 Charitabk •¢tivltks 6.189 6,189 Total 184,816 184,816 INCOMEI(ExPETr4DURE) 1172891 1172891 REcof4CILJATION OF Fuf4DS Totsl fillJd5 brought fon¥8rd 1.251.670 1.251.670 TOTAL FUNDS CARRIED FORWARD 1234,381 1.234.381
IATI TANGIBLE FIXEDASSETS FixtUT¢S Freehold PTOF¢rty Plont and rittin8S TotsJ$ COST At l Octoixr2023 Additions 1.148.067 89,631 .175 1.730 220.662 IJ76.904 91 J67 At30 SeptemlxT2024 1.237,698 9.911 220,662 1,468.271 DEPRECJATION At l O¢tober2023 Chary¢ rOTOI 1.350 1.350 I,9X)8 991 215,700 3.618 218,958 5.959 At30 S¢pt¢mEÈr 2024 2.700 2.899 219.318 224.917 NET BOOK VALUE At30 SeFtsMr 2024 1,234,998 7,012 1,344 .243,354 At30 SetettLEr2023 .146.717 6.267 4,962 I,l57,946 FIXED ASSET INVESTMEP4TS MARKET VALIJE At l 0tr2023 DisposS 59.708 {59,7081 At30 SeMemE¢T2024 NET BOOK VALUE At 30 SeptetnEKT2024 At30 S¢&mr2023 59,708 There wue investtnertt &SS¢ts outsidE tl UK. Cost orvaluation at30 Septemr2024 is Tepre%nted by.. Li5td vesbnents Valwlion in2020 valtIOn in 2021 VRlu&tion in2022 Vttiu&tion in 2023 (3.8261 10.330 (5.8331 4.479 5,150
ntinu DEBTORS: AMOi]Nfs FALLING DUE WtrHJN ONE YEAR 2024 2023 Trad¢ debtors Otherdebtors Pr¢wments and irKome 17.126 6,244 1539 5,338 6,249 491 23,866 14.121 CREDITORS: AMOUNTS FALLING DUEwlIN ONE YEAR 2024 2023 Trade creditots Twtion and soei41 %¢UTity OtherltorS 10.(X)9 11.754 41.787 6,668 13,518 41.511 63,550 61,697 io. MOVEMENT INFUNDS N¢t At IiiOll3 movemetLt iti fillS At 3O19r24 Unre5trlcted ftsnd$ G¢n¢raJ fund 1,234,381 (5,358) I.229.23 Restricted funds RoofFuJJd 226 226 TOTAL FUNDS I.4,381 868 1,235,249 Netmovement in fund4 included abo 4T¢ a5 follow Inc4miiiJg Resources ¢XP#Ltsd Movement tknds Unrestrl¢ted fund5 G¢n¢rai thnd 149.262 (154,620) (5,358) Restmttd fvnds Roof Fund 6,226 TOTAL Fiif4DS 155.488 {154,620} 868 Compwrgtlvu for mov¢mellt in funds Net movement iti fid$ At IiiOn2 At 3019123 Unwestritted fubd$ G¢n¢ral fut 1.251,670 (17,289) 1,234,381 TOTAL FUNDS 1,251,670 (17,289) 1,234,381
IATI THEF eonti io, MOVEMENf Iiy Fuf4DS. ¢oDtinutd Comwativen¢tmovement in fbJnd4 included intlK abov¢ H¢ a5 foliow5'. Incoming Movement u) filllds expended Uthre5trirfed funds GeneTa] fijnd 167,527 1184,816) (17,289) TOTALFUNDS 167,527 (184,816) (17289) A ¢urT¢lltyear 12 rnorths and prioryear 12 months eombined Éx)sitiort is follo Net mOVm¢Dt in filljds At Iiior22 At 3019r24 Unrtstriet¢d fuDds Gener8] fijnd 1.251,670 (21647) 1229.023 R¢strieted funds Roof Fund 6226 6,226 TOTAL FUNDS 1251,670 (16,4211 1,235,249 A clmerttyear 12 months and prioryear 12 ttM)nttLS£0]nbinEd nEtmownent in fund5, incEu(kd ill aknvc ate &8 fol]DWS'. Incotnu)8 sour¢&% ReUrCes expended Movctnent u) ftjnds Unr¢strx¢t¢d funds GeDeral fund 316.789 (339,436) (22,647) Rtricted futtd$ Roof Fuj Q226 6.226 T(YTAL FUNDS 323.015 (339.436) (16,421) ii. RELATED PARfY DISCLOSURES At tlK ba]0[* sheetdate£988.75 w45 owed to chhd0V C¢)mmunityQntre &)¢ioJ clu th¢ trthduJgATm of the¢harity.
ATI ED r 2024 2024 2023 INCOME AND ENDOWMENrs Donafions Iwelè Donations Covelland Profrt5 from CCASC Gr8JJts Ha]1 BookiD8s Rt Roofdon&tions Skittl¢ aI]ey 3,884 3.188 12.850 93.402 2.883 120.134 6.226 2,413 11,794 1.905 9.538 147,334 122,165 Inve5¢ment Ineome Other fixed asset invest- Fll Intrrest CeiV%bk- trading 7,429 725 4.479 180 8,154 4.659 Otherln¢ome Insuranc¢ claun 40.703 Totsl incomiThg ruoTArc 155.488 167,527 EXPENDITURE Rii$iDg donations #tsd kgaeic WB8es Pensions ofplant and machinery te5 wat¢r In5uranc¢ Lightand Iat T¢l¢phon¢ SundTie5 Office 8dmitiistrAtiOll Cleanlljgand laundry Perfornits Rights Sty Grounds mauJtenHn¢¢& Tent PT¢mi5¢s¢xpcnses Improvem¢ntsto property Pl8nt machinery Fixtures and fittings depltiO[l 61572 .577 40 4271 5.651 35.821 985 1625 3.434 3,620 1.805 ,041 14.896 1,350 991 3,618 52,456 1287 348 3,472 4.530 35208 l.353 1,910 1.866 4,003 1.894 815 59,873 1,350 818 7,444 141297 178,627 Support M#ngement Proftssion81 Fees 138 2,928 Financ¢ Bank chS 1.29 1,184 Govtrnanee Costs Aecounlartcy and ]egai f¢¢5 6,895 2,077 Total T¢sour¢¢$¢xtcnded 154.620 184,816 Nrt illeomel(txpethdItu) {17,2891 Thi5 page notformpartof thestatutory fLn0clo] statements io