**CHARITY REGISTRATION NUMBER: 253170**
## **St Stephen's Community Association Unaudited Financial Statements 28 February 2025**
## **BURGESS HODGSON AUDIT LIMITED**
Chartered accountants Camburgh House 27 New Dover Road
Canterbury Kent CT1 3DN
## **St Stephen's Community Association**
## **Financial Statements**
## **Year ended 28 February 2025**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**14**|
|Notes to the detailed statement of financial activities|**15**|
**St Stephen's Community Association**
## **Trustees' Annual Report**
## **Year ended 28 February 2025**
The trustees present their report and the unaudited financial statements of the charity for the year ended 28 February 2025.
## **Reference and administrative details**
St Stephen's Community Association
**Registered charity name Charity registration number** 253170 **Principal office** Tenterden Drive Canterbury Kent CT2 7BN
## **The trustees**
S Shipton (Resigned 24 March 2025) A Gough M Heath L Zinzan A Zinzan
**Independent examiner** BURGESS HODGSON LIMITED Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
## **Structure, governance and management**
The governing document is the charity's constitution which was originally agreed on 6th July 1981, and was amended on 26th April 2013.
The Management Committee consists of at least six members who are elected at the Annual General Meeting. They have the power to appoint a Chairman, Secretary, Treasurer and other officers as they deem necessary. Trustees are appointed by the Executive Committee, and the number of trustees shall not be less than 2 or more than 5.
The major risks to which the charity is exposed have been reviewed, and systems have been put in place to mitigate this risk.
## **Public Benefit**
In setting the activities and purposes of the Association the Trustees have taken regard to the Charity Commission's guidance on Public Benefit.
**- 1 -**
## **St Stephen's Community Association**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 28 February 2025**
## **Objectives and activities**
St Stephen's Community Association is a charity to promote the benefit of the inhabitants of St Stephens and the neighbourhood by associating with the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation to improve the condition of life for the said inhabitants.
The charity's aims are also to improve the quality of life for the residents of St Stephen's ward in Canterbury and to provide a local community building that can act as a focus for developing services and activities for local residents.
To help meet this aim, the charity has established a Community Centre for activities in furtherance to those outlined above.
St Stephen's Community Association is a non-political, non-religious, unincorporated association.
## **Achievements and performance**
During the year, the Centre experienced the loss of a long-standing weekly booking, which had a significant impact on our income. The trustees, committee and office staff responded proactively by working to replace this lost income through attracting new user groups and increasing bookings to cover the large gaps they vacated. This was supported by increased advertising and the use of social media to promote the Centre and encourage wider community use of the available spaces which has been a slow process but has improved significantly and we are still continuing to increase this.
A number of fundraising activities were held, including regular quiz nights, which were well attended and generated valuable additional income for the Association. A Christmas Fair was also held and proved successful, contributing a good level of funds.
The Centre experienced unusually high water bills during the year. This issue was investigated and subsequently resolved, resulting in a rebate being issued and future bills being reduced and being charged appropriately. We have also been looking at other ways to reduce outgoing costs that is an ongoing process we are continuing to do.
Sadly, a key and highly valued committee member and trustee passed away in March. She had been instrumental in the day-to-day running of the Centre and her loss was felt deeply. Since then, the remaining committee members have worked hard to take on her responsibilities to ensure the continued smooth operation of the Centre, maintain services for the community, and rebuild income following the earlier loss of bookings.
The committee has also begun to explore grant funding opportunities available to support the centre with community courses, activities, service provision, and ongoing building costs.
**- 2 -**
## **St Stephen's Community Association**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 28 February 2025**
## **Financial review**
A summary of the financial performance of the charity for the year ended 29th February 2024 is detailed below.
|ed below.|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Income|**34,133**|35,760|
|Charitable Expenses|**40,871**|40,519|
|Administration Expenses|**1,020**|864|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|Deficit for the year|**7,758**|5,623|
## **Plans for future periods**
Following a recent committee meeting, it was noted that income has increased significantly over the past six months, with a number of regular bookings now in place with minimal availability available over next few months. The committee will continue to review bookings and finances on a regular basis, with a further review planned in three months' time.
Plans include continued promotion of the Centre, development of new fundraising ideas, and submission of grant applications once the final accounts are available, as these are required by funding bodies. Income from the bar has also been performing well and will continue to be monitored.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
A Gough A Zinzan Trustee Trustee
**- 3 -**
## **St Stephen's Community Association**
## **Independent Examiner's Report to the Trustees of St Stephen's Community Association**
## **Year ended 28 February 2025**
I report to the trustees on my examination of the financial statements of St Stephen's Community Association ('the charity') for the year ended 28 February 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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**
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 financial statements do not accord with those records; or
3. the financial statements 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 in this report in order to enable a proper understanding of the accounts to be reached.
BURGESS HODGSON LIMITED Independent Examiner
Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
**- 4 -**
## **St Stephen's Community Association**
## **Statement of Financial Activities**
## **Year ended 28 February 2025**
||||**2025**||2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|12,000|500|**12,500**|13,000|
|Charitable activities|**5**|21,191|–|**21,191**|21,764|
|Investment income|**6**|322|–|**322**|291|
|Other income|**7**|120|–|**120**|705|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total income**||33,633|500|**34,133**|35,760|
|||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure**||||||
|Expenditure on charitable activities|**8,9**|41,552|339|**41,891**|41,383|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total expenditure**||41,552|339|**41,891**|41,383|
|||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net expenditure and net movement**|**in**|||||
|**funds**||(7,919)|161|**(7,758)**|(5,623)|
|||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**||||||
|Total funds brought forward||48,015|2,741|**50,756**|56,379|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||40,096|2,902|**42,998**|50,756|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 7 to 12 form part of these financial statements.**
**- 5 -**
## **St Stephen's Community Association**
## **Statement of Financial Position**
## **28 February 2025**
|||**2025**||2024|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**14**||**22,373**|23,540|
|**Current assets**|||||
|Debtors|**15**|**5,505**||2,557|
|Cash at bank and in hand||**17,661**||25,956|
|||ৄৄৄৄৄৄৄৄ||ৄৄৄৄৄৄৄৄ|
|||**23,166**||28,513|
|**Creditors: amounts falling due within one year**|**16**|**2,541**||1,297|
|||ৄৄৄৄৄৄৄৄ||ৄৄৄৄৄৄৄৄ|
|**Net current assets**|||**20,625**|27,216|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**|||**42,998**|50,756|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|||**42,998**|50,756|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Funds of the charity**|||||
|Restricted funds|||**2,902**|2,201|
|Unrestricted funds|||**40,096**|48,555|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**17**||**42,998**|50,756|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
A Gough Trustee
A Zinzan Trustee
**The notes on pages 7 to 12 form part of these financial statements.**
**- 6 -**
**St Stephen's Community Association**
## **Notes to the Financial Statements**
## **Year ended 28 February 2025**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is St Stephens Community Centre, Tenterden Drive, Hales Place, Canterbury, CT2 7BN.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The finanical statements have been prepared under the historical cost convention, and the requirements of, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities effective 1 January 2015).
## **Going concern**
The accounts have been prepared on a going concern basis. The Trustees continue to monitor the charity's ability to continue as a going concern based on the bank balances held, and local authorities grant funding last year. The Trustees are satisfied that there are no material risks to the business and conclude the financial statements should continue to be prepared on a going concern basis.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**- 7 -**
**St Stephen's Community Association**
**Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|Leasehold Property|-|Over the term of the lease.|
|---|---|---|
|Fixtures & Fittings|-|50% straight line|
|Equipment|-|15% straight line|
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
**- 8 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **3. Accounting policies** _**(continued)**_
## **Financial instruments**
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
## **4. Donations and legacies**
||||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|---|
||||Funds|Funds|**2025**|
||||£|£|**£**|
||**Grants**|||||
||CCC Grant||–|500|**500**|
||**Other donations and legacies**|||||
||Contributions from Bar Club||12,000|–|**12,000**|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||12,000|500|**12,500**|
||||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2024|
||||£|£|£|
||**Grants**|||||
||CCC Grant||–|1,000|1,000|
||**Other donations and legacies**|||||
||Contributions from Bar Club||12,000|–|12,000|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||12,000|1,000|13,000|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**5.**|**Charitable activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Letting receipts|21,191|**21,191**|21,764|21,764|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**6.**|**Investment income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Bank interest receivable|322|**322**|291|291|
|||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|
**- 9 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **7. Other income**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Other income|120|**120**|705|705|
|||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|
|**8.**|**Expenditure on charitable activities by fund type**|||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2025**|
||||£|£|**£**|
||Charitable activities||40,532|339|**40,871**|
||Support costs||1,020|–|**1,020**|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||41,552|339|**41,891**|
||||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2024|
||||£|£|£|
||Charitable activities||38,979|1,540|40,519|
||Support costs||864|–|864|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||39,843|1,540|41,383|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**9.**|**Expenditure on charitable activities by activity type**|||||
|||Activities||||
|||undertaken||**Total funds**|Total fund|
|||directly Support costs||**2025**|2024|
|||£|£|**£**|£|
||Charitable activities|40,871|–|**40,871**|40,519|
||Governance costs|–|1,020|**1,020**|864|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||40,871|1,020|**41,891**|41,383|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**10.**|**Net expenditure**|||||
||Net expenditure is stated after charging/(crediting):|||||
|||||**2025**|2024|
|||||**£**|£|
||Depreciation of tangible fixed assets|||**1,167**|1,351|
||Fees payable for the audit of the financial statements|||**1,020**|864|
|||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**11.**|**Independent examination fees**|||||
|||||**2025**|2024|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**1,884**|864|
|||||৶৶৶৶৶৶৶|৶৶৶৶|
**- 10 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **12. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2025**|2024|
|---|---|---|
||**£**|£|
|Wages and salaries|**14,313**
৶৶৶৶৶৶৶৶|14,550
৶৶৶৶৶৶৶৶|
The average head count of employees during the year was 2 (2024: 2). The average number of full-time equivalent employees during the year is analysed as follows:
||**2025**|2024|
|---|---|---|
||**No.**|No.|
|Number of administrative staff|**2**|2|
||৶৶৶৶|৶৶৶৶|
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
## **13. Trustee remuneration and expenses**
During the current year, no remuneration or other benefits from employment were received by the trustees.
During the prior year, no remuneration or other benefits from employment were received by the trustees.
## **14. Tangible fixed assets**
||Leasehold|Fixtures and|||
|---|---|---|---|---|
||Property|fittings|Equipment|**Total**|
||£|£|£|**£**|
|**Cost**|||||
|**At 1 March 2024 and**|||||
|**28 February 2025**|42,831|3,858|13,409|**60,098**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Depreciation**|||||
|At 1 March 2024|21,725|3,858|10,975|**36,558**|
|Charge for the year|419|–|748|**1,167**|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**At 28 February 2025**|22,144|3,858|11,723|**37,725**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Carrying amount**|||||
|**At 28 February 2025**|20,687|–|1,686|**22,373**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|At 29 February 2024|21,106|–|2,434|23,540|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Debtors**|||||
||||**2025**|2024|
||||**£**|£|
|Trade debtors|||**1,945**|88|
|Prepayments and accrued income|||**3,560**|2,469|
||||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
||||**5,505**|2,557|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
## **15. Debtors**
**- 11 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **16. Creditors: amounts falling due within one year**
||**2025**|2024|
|---|---|---|
||**£**|£|
|Accruals and deferred income|**1,297**|1,297|
|St.Stephens Bar Club|**971**|–|
|Other creditors|**273**|–|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
||**2,541**
৶৶৶৶৶৶৶|1,297
৶৶৶৶৶৶৶|
## **17. Analysis of charitable funds**
The charity has received restricted grants from Canterbury City Council totalling £500 (2024: £1,000).
## **18. Analysis of net assets between funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|Tangible fixed assets|21,753|620|**22,373**|
|Current assets|19,013|3,896|**22,909**|
|Creditors less than 1 year|(5,990)|–|**(5,990)**|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|34,776|4,516|**39,292**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|Tangible fixed assets|22,581|959|23,540|
|Current assets|28,513|–|28,513|
|Creditors less than 1 year|(1,297)|–|(1,297)|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|49,797|959|50,756|
||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
**- 12 -**
## **St Stephen's Community Association**
## **Management Information**
## **Year ended 28 February 2025**
**The following pages do not form part of the financial statements.**
**- 13 -**
## **St Stephen's Community Association**
## **Detailed Statement of Financial Activities**
## **Year ended 28 February 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|CCC Grant|**500**|1,000|
|Contributions from Bar Club|**12,000**|12,000|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**12,500**|13,000|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Charitable activities**|||
|Letting receipts|**21,191**|21,764|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Investment income**|||
|Bank interest receivable|**322**|291|
||ৄৄৄৄ|ৄৄৄৄ|
|**Other income**|||
|Other income|**120**|705|
||ৄৄৄৄ|ৄৄৄৄ|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total income**|**34,133**|35,760|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|**14,313**|14,550|
|Rates and water|**1,177**|2,102|
|Light and heat|**11,380**|8,511|
|Repairs and maintenance|**7,419**|9,054|
|Insurance|**2,012**|1,962|
|Legal and professional fees|**1,020**|864|
|Telephone|**2,274**|1,684|
|Other office costs|**216**|625|
|Depreciation|**1,167**|1,351|
|Sundry expenses|**913**|680|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**41,891**|41,383|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total expenditure**|**41,891**|41,383|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net expenditure**|**(7,758)**|(5,623)|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
**- 14 -**
## **St Stephen's Community Association**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 28 February 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Charitable activities**|||
|**_Activities undertaken directly_**|||
|Wages/salaries|**14,313**|14,550|
|Rates & water|**1,177**|2,102|
|Light & heat|**11,380**|8,511|
|Repairs & maintenance|**7,419**|9,054|
|Insurance|**2,012**|1,962|
|Telephone|**2,274**|1,684|
|Printing, postage, stationery|**216**|625|
|Depreciation|**1,167**|1,351|
|Sundry expenses|**913**|680|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**40,871**|40,519|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Governance costs**|||
|Independent examiners fees|**1,020**|864|
||ৄৄৄৄৄৄৄ|ৄৄৄৄ|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Expenditure on charitable activities**|**41,891**
৶৶৶৶৶৶৶৶|41,383
৶৶৶৶৶৶৶৶|
**- 15 -**
St Stephen's Community Associalion
Statement of Financial Activities
Year ended 28 February 2025
2025
Restricted
funds Total funds Total funds
2024
Unrestr1
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
12.O¢K)
21,191
322
120
500
12.500
21,191
322
120
13,000
21,764
291
705
Total Income
33,633
500
34,133
35,760
Expendlture
Expenditure on charitable activities
Total expendlturè
41,552
339
41,891
41,891
41,383
41.552
339
41,383
Nel expendllure and ng1 movemenl In
lund$
{7.9191
161
{7.7581
15,6231
Re¢on¢lllatlon ol funds
Total funds brought forward
Tot81 lunds cafrlod forward
48,015
2.741
50,756
56,379
40.096
2.902
42,998
50,756
The slalemenl ol financial aclivilies includes all gains and losses recognised in the year.
All income and expenditure derive Iroffl nIinlng aclivib'es.
Thè notès on pagès 7 10 12 fomi part of th finanek11 $tatèmènt$.
St Stephen's Community Associalion
Statement of Financial Position
28 February 2025
2025
2024
Note
Fixod assels
Tangible fixed assets
14
22.373
23,540
Current assets
Debtors
Cash at bank and in hand
15
5,505
17.661
23.166
2,557
25,956
28,513
Credltors: amounts lalllng due wlthln one year
Net current assets
16
2.541
1,297
20,625
27,216
Total assets less current Ilabllltlès
42,998
50,756
Net assets
42,998
50,756
Funds of the charbty
Restricted funds
Unrestricted funds
2.902
40,096
42.998
2,201
48,555
Tot81 charlty tunds
17
50,756
These financial slalemenls were approved by Ihe board ol Injslees and aulhorised lor issue on
, arKI are signed on t*haW ol the board by:
A Gough
Trustee
A Zinzan
Trustee
Thè notès on pagès 7 10 12 fomi part of th finanek11 $tatèmènt$.
**CHARITY REGISTRATION NUMBER: 253170**
## **St Stephen's Community Association Unaudited Financial Statements 28 February 2025**
## **BURGESS HODGSON AUDIT LIMITED**
Chartered accountants Camburgh House 27 New Dover Road
Canterbury Kent CT1 3DN
## **St Stephen's Community Association**
## **Financial Statements**
## **Year ended 28 February 2025**
||**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**14**|
|Notes to the detailed statement of financial activities|**15**|
**St Stephen's Community Association**
## **Trustees' Annual Report**
## **Year ended 28 February 2025**
The trustees present their report and the unaudited financial statements of the charity for the year ended 28 February 2025.
## **Reference and administrative details**
St Stephen's Community Association
**Registered charity name Charity registration number** 253170 **Principal office** Tenterden Drive Canterbury Kent CT2 7BN
## **The trustees**
S Shipton (Resigned 24 March 2025) A Gough M Heath L Zinzan A Zinzan
**Independent examiner** BURGESS HODGSON LIMITED Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
## **Structure, governance and management**
The governing document is the charity's constitution which was originally agreed on 6th July 1981, and was amended on 26th April 2013.
The Management Committee consists of at least six members who are elected at the Annual General Meeting. They have the power to appoint a Chairman, Secretary, Treasurer and other officers as they deem necessary. Trustees are appointed by the Executive Committee, and the number of trustees shall not be less than 2 or more than 5.
The major risks to which the charity is exposed have been reviewed, and systems have been put in place to mitigate this risk.
## **Public Benefit**
In setting the activities and purposes of the Association the Trustees have taken regard to the Charity Commission's guidance on Public Benefit.
**- 1 -**
## **St Stephen's Community Association**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 28 February 2025**
## **Objectives and activities**
St Stephen's Community Association is a charity to promote the benefit of the inhabitants of St Stephens and the neighbourhood by associating with the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation to improve the condition of life for the said inhabitants.
The charity's aims are also to improve the quality of life for the residents of St Stephen's ward in Canterbury and to provide a local community building that can act as a focus for developing services and activities for local residents.
To help meet this aim, the charity has established a Community Centre for activities in furtherance to those outlined above.
St Stephen's Community Association is a non-political, non-religious, unincorporated association.
## **Achievements and performance**
During the year, the Centre experienced the loss of a long-standing weekly booking, which had a significant impact on our income. The trustees, committee and office staff responded proactively by working to replace this lost income through attracting new user groups and increasing bookings to cover the large gaps they vacated. This was supported by increased advertising and the use of social media to promote the Centre and encourage wider community use of the available spaces which has been a slow process but has improved significantly and we are still continuing to increase this.
A number of fundraising activities were held, including regular quiz nights, which were well attended and generated valuable additional income for the Association. A Christmas Fair was also held and proved successful, contributing a good level of funds.
The Centre experienced unusually high water bills during the year. This issue was investigated and subsequently resolved, resulting in a rebate being issued and future bills being reduced and being charged appropriately. We have also been looking at other ways to reduce outgoing costs that is an ongoing process we are continuing to do.
Sadly, a key and highly valued committee member and trustee passed away in March. She had been instrumental in the day-to-day running of the Centre and her loss was felt deeply. Since then, the remaining committee members have worked hard to take on her responsibilities to ensure the continued smooth operation of the Centre, maintain services for the community, and rebuild income following the earlier loss of bookings.
The committee has also begun to explore grant funding opportunities available to support the centre with community courses, activities, service provision, and ongoing building costs.
**- 2 -**
## **St Stephen's Community Association**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 28 February 2025**
## **Financial review**
A summary of the financial performance of the charity for the year ended 29th February 2024 is detailed below.
|ed below.|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Income|**34,133**|35,760|
|Charitable Expenses|**40,871**|40,519|
|Administration Expenses|**1,020**|864|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|Deficit for the year|**7,758**|5,623|
## **Plans for future periods**
Following a recent committee meeting, it was noted that income has increased significantly over the past six months, with a number of regular bookings now in place with minimal availability available over next few months. The committee will continue to review bookings and finances on a regular basis, with a further review planned in three months' time.
Plans include continued promotion of the Centre, development of new fundraising ideas, and submission of grant applications once the final accounts are available, as these are required by funding bodies. Income from the bar has also been performing well and will continue to be monitored.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
A Gough A Zinzan Trustee Trustee
**- 3 -**
## **St Stephen's Community Association**
## **Independent Examiner's Report to the Trustees of St Stephen's Community Association**
## **Year ended 28 February 2025**
I report to the trustees on my examination of the financial statements of St Stephen's Community Association ('the charity') for the year ended 28 February 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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**
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 financial statements do not accord with those records; or
3. the financial statements 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 in this report in order to enable a proper understanding of the accounts to be reached.
BURGESS HODGSON LIMITED Independent Examiner
Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
**- 4 -**
## **St Stephen's Community Association**
## **Statement of Financial Activities**
## **Year ended 28 February 2025**
||||**2025**||2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|12,000|500|**12,500**|13,000|
|Charitable activities|**5**|21,191|–|**21,191**|21,764|
|Investment income|**6**|322|–|**322**|291|
|Other income|**7**|120|–|**120**|705|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total income**||33,633|500|**34,133**|35,760|
|||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure**||||||
|Expenditure on charitable activities|**8,9**|41,552|339|**41,891**|41,383|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total expenditure**||41,552|339|**41,891**|41,383|
|||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net expenditure and net movement**|**in**|||||
|**funds**||(7,919)|161|**(7,758)**|(5,623)|
|||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Reconciliation of funds**||||||
|Total funds brought forward||48,015|2,741|**50,756**|56,379|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total funds carried forward**||40,096|2,902|**42,998**|50,756|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 7 to 12 form part of these financial statements.**
**- 5 -**
## **St Stephen's Community Association**
## **Statement of Financial Position**
## **28 February 2025**
|||**2025**||2024|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**14**||**22,373**|23,540|
|**Current assets**|||||
|Debtors|**15**|**5,505**||2,557|
|Cash at bank and in hand||**17,661**||25,956|
|||ৄৄৄৄৄৄৄৄ||ৄৄৄৄৄৄৄৄ|
|||**23,166**||28,513|
|**Creditors: amounts falling due within one year**|**16**|**2,541**||1,297|
|||ৄৄৄৄৄৄৄৄ||ৄৄৄৄৄৄৄৄ|
|**Net current assets**|||**20,625**|27,216|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total assets less current liabilities**|||**42,998**|50,756|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|||**42,998**|50,756|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Funds of the charity**|||||
|Restricted funds|||**2,902**|2,201|
|Unrestricted funds|||**40,096**|48,555|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total charity funds**|**17**||**42,998**|50,756|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
A Gough Trustee
A Zinzan Trustee
**The notes on pages 7 to 12 form part of these financial statements.**
**- 6 -**
**St Stephen's Community Association**
## **Notes to the Financial Statements**
## **Year ended 28 February 2025**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is St Stephens Community Centre, Tenterden Drive, Hales Place, Canterbury, CT2 7BN.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The finanical statements have been prepared under the historical cost convention, and the requirements of, Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities effective 1 January 2015).
## **Going concern**
The accounts have been prepared on a going concern basis. The Trustees continue to monitor the charity's ability to continue as a going concern based on the bank balances held, and local authorities grant funding last year. The Trustees are satisfied that there are no material risks to the business and conclude the financial statements should continue to be prepared on a going concern basis.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**- 7 -**
**St Stephen's Community Association**
**Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **3. Accounting policies** _**(continued)**_
## **Incoming resources**
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|Leasehold Property|-|Over the term of the lease.|
|---|---|---|
|Fixtures & Fittings|-|50% straight line|
|Equipment|-|15% straight line|
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
**- 8 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **3. Accounting policies** _**(continued)**_
## **Financial instruments**
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
## **4. Donations and legacies**
||||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|---|---|
||||Funds|Funds|**2025**|
||||£|£|**£**|
||**Grants**|||||
||CCC Grant||–|500|**500**|
||**Other donations and legacies**|||||
||Contributions from Bar Club||12,000|–|**12,000**|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||12,000|500|**12,500**|
||||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2024|
||||£|£|£|
||**Grants**|||||
||CCC Grant||–|1,000|1,000|
||**Other donations and legacies**|||||
||Contributions from Bar Club||12,000|–|12,000|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||12,000|1,000|13,000|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**5.**|**Charitable activities**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Letting receipts|21,191|**21,191**|21,764|21,764|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**6.**|**Investment income**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Bank interest receivable|322|**322**|291|291|
|||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|
**- 9 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **7. Other income**
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|---|
|||Funds|**2025**|Funds|2024|
|||£|**£**|£|£|
||Other income|120|**120**|705|705|
|||৶৶৶৶|৶৶৶৶|৶৶৶৶|৶৶৶৶|
|**8.**|**Expenditure on charitable activities by fund type**|||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2025**|
||||£|£|**£**|
||Charitable activities||40,532|339|**40,871**|
||Support costs||1,020|–|**1,020**|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||41,552|339|**41,891**|
||||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2024|
||||£|£|£|
||Charitable activities||38,979|1,540|40,519|
||Support costs||864|–|864|
||||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||||39,843|1,540|41,383|
||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**9.**|**Expenditure on charitable activities by activity type**|||||
|||Activities||||
|||undertaken||**Total funds**|Total fund|
|||directly Support costs||**2025**|2024|
|||£|£|**£**|£|
||Charitable activities|40,871|–|**40,871**|40,519|
||Governance costs|–|1,020|**1,020**|864|
|||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|||40,871|1,020|**41,891**|41,383|
|||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**10.**|**Net expenditure**|||||
||Net expenditure is stated after charging/(crediting):|||||
|||||**2025**|2024|
|||||**£**|£|
||Depreciation of tangible fixed assets|||**1,167**|1,351|
||Fees payable for the audit of the financial statements|||**1,020**|864|
|||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
|**11.**|**Independent examination fees**|||||
|||||**2025**|2024|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**1,884**|864|
|||||৶৶৶৶৶৶৶|৶৶৶৶|
**- 10 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **12. Staff costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2025**|2024|
|---|---|---|
||**£**|£|
|Wages and salaries|**14,313**
৶৶৶৶৶৶৶৶|14,550
৶৶৶৶৶৶৶৶|
The average head count of employees during the year was 2 (2024: 2). The average number of full-time equivalent employees during the year is analysed as follows:
||**2025**|2024|
|---|---|---|
||**No.**|No.|
|Number of administrative staff|**2**|2|
||৶৶৶৶|৶৶৶৶|
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
## **13. Trustee remuneration and expenses**
During the current year, no remuneration or other benefits from employment were received by the trustees.
During the prior year, no remuneration or other benefits from employment were received by the trustees.
## **14. Tangible fixed assets**
||Leasehold|Fixtures and|||
|---|---|---|---|---|
||Property|fittings|Equipment|**Total**|
||£|£|£|**£**|
|**Cost**|||||
|**At 1 March 2024 and**|||||
|**28 February 2025**|42,831|3,858|13,409|**60,098**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Depreciation**|||||
|At 1 March 2024|21,725|3,858|10,975|**36,558**|
|Charge for the year|419|–|748|**1,167**|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**At 28 February 2025**|22,144|3,858|11,723|**37,725**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Carrying amount**|||||
|**At 28 February 2025**|20,687|–|1,686|**22,373**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|At 29 February 2024|21,106|–|2,434|23,540|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Debtors**|||||
||||**2025**|2024|
||||**£**|£|
|Trade debtors|||**1,945**|88|
|Prepayments and accrued income|||**3,560**|2,469|
||||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
||||**5,505**|2,557|
||||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|
## **15. Debtors**
**- 11 -**
## **St Stephen's Community Association**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 28 February 2025**
## **16. Creditors: amounts falling due within one year**
||**2025**|2024|
|---|---|---|
||**£**|£|
|Accruals and deferred income|**1,297**|1,297|
|St.Stephens Bar Club|**971**|–|
|Other creditors|**273**|–|
||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|
||**2,541**
৶৶৶৶৶৶৶|1,297
৶৶৶৶৶৶৶|
## **17. Analysis of charitable funds**
The charity has received restricted grants from Canterbury City Council totalling £500 (2024: £1,000).
## **18. Analysis of net assets between funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|Tangible fixed assets|21,753|620|**22,373**|
|Current assets|19,013|3,896|**22,909**|
|Creditors less than 1 year|(5,990)|–|**(5,990)**|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|34,776|4,516|**39,292**|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|Tangible fixed assets|22,581|959|23,540|
|Current assets|28,513|–|28,513|
|Creditors less than 1 year|(1,297)|–|(1,297)|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net assets**|49,797|959|50,756|
||৶৶৶৶৶৶৶৶|৶৶৶৶|৶৶৶৶৶৶৶৶|
**- 12 -**
## **St Stephen's Community Association**
## **Management Information**
## **Year ended 28 February 2025**
**The following pages do not form part of the financial statements.**
**- 13 -**
## **St Stephen's Community Association**
## **Detailed Statement of Financial Activities**
## **Year ended 28 February 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|CCC Grant|**500**|1,000|
|Contributions from Bar Club|**12,000**|12,000|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**12,500**|13,000|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Charitable activities**|||
|Letting receipts|**21,191**|21,764|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Investment income**|||
|Bank interest receivable|**322**|291|
||ৄৄৄৄ|ৄৄৄৄ|
|**Other income**|||
|Other income|**120**|705|
||ৄৄৄৄ|ৄৄৄৄ|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total income**|**34,133**|35,760|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|**14,313**|14,550|
|Rates and water|**1,177**|2,102|
|Light and heat|**11,380**|8,511|
|Repairs and maintenance|**7,419**|9,054|
|Insurance|**2,012**|1,962|
|Legal and professional fees|**1,020**|864|
|Telephone|**2,274**|1,684|
|Other office costs|**216**|625|
|Depreciation|**1,167**|1,351|
|Sundry expenses|**913**|680|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**41,891**|41,383|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Total expenditure**|**41,891**|41,383|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Net expenditure**|**(7,758)**|(5,623)|
||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|
**- 14 -**
## **St Stephen's Community Association**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 28 February 2025**
||**2025**|2024|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Charitable activities**|||
|**_Activities undertaken directly_**|||
|Wages/salaries|**14,313**|14,550|
|Rates & water|**1,177**|2,102|
|Light & heat|**11,380**|8,511|
|Repairs & maintenance|**7,419**|9,054|
|Insurance|**2,012**|1,962|
|Telephone|**2,274**|1,684|
|Printing, postage, stationery|**216**|625|
|Depreciation|**1,167**|1,351|
|Sundry expenses|**913**|680|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
||**40,871**|40,519|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Governance costs**|||
|Independent examiners fees|**1,020**|864|
||ৄৄৄৄৄৄৄ|ৄৄৄৄ|
||ৄৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄৄ|
|**Expenditure on charitable activities**|**41,891**
৶৶৶৶৶৶৶৶|41,383
৶৶৶৶৶৶৶৶|
**- 15 -**