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2024-12-31-accounts

THE PINNER ASSOCIATION

Registered Charity number 262349

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees of The Pinner Association Registered Charity are pleased to present their annual report for the year ended 31 December 2024.

Structure, Governance and Management

The Pinner Association (“the Association”) is a registered charity, number 262349. The principal address is 10 Crest View, Pinner, HA5 1AN, the email address is:

information@pinnerassociation.co.uk

and the website address is:

www.pinnerassociation.co.uk

The Association’s governing document is in the form of a Constitution and Rules which were updated and approved by the Charity Commission in 2024. All business of the Association during the year was conducted in accordance with the Pinner Association Constitution and Rules 2024.

The management and administration of the Association is determined by the Executive Committee which consists of the Trustees, who are recruited from within the community. The Association ensures that new Trustees are acquainted with and provided with The Pinner Association Constitution and Rules 2024 together with the latest version of the Charity Commission publication “The Essential Trustee” and are updated on relevant matters throughout their period in office.

The nomination for election of all Trustees is submitted for approval at the Annual General Meeting. Members of the Executive Committee will retire every year and be eligible for reelection at the Annual General Meeting.

The Executive Committee met eleven times in 2024 in addition to the AGM.

Page 1 of 6

Trustees, Officers and Life Vice-Presidents

The Officers and other Trustees who served in the period and are in office at the date of this report are as follows:

Until 17 April 2024 From 17 April 2024 to the date of this report
President Robin Youle Warwick Hillman
Chair Julie Waller John Hinkley
Vice-Chair John Hinkley vacant
Secretary Ruth Boff Ruth Boff
Treasurer Tim Owen Tim Owen
Committee
members
Rahul Aggarwal
Ed Badke
Warwick Hillman
Jenny McCann
Keith Rookledge
Hema Solanki*
Christine Wallace
Bruce Watson
Rahul Aggarwal
Ed Badke
Roger Conway**
David Lewis
Jenny McCann
Anisha Patel
Hema Solanki
Julie Waller
Christine Wallace
Bruce Watson

The posts of Membership Secretary and Editor of The Villager magazine are currently filled by volunteers who are not members of the Executive Committee and are, therefore, not Trustees: Alison Whitehead – Membership Secretary

Phil Lawder – Editor of The Villager

Life Vice-Presidents

Mrs J Cock, Mr N J Coleman, Mr S E Upton and Mr E R G Youle, who are all one time and now retired Trustees, have been appointed as life vice-presidents for their distinguished service to the Association.

Objectives, public benefit and activities

Objectives:

As one of the largest amenity societies, the Association aims to conserve and enhance the quality of life in Pinner in co-operation with the residents and local government. The Association is non-political, and membership is open to all who live and/or work in the area, as well as former residents.

The Association’s charitable objects are for public benefit for the following purposes:

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Public benefit:

The Trustees confirm that that they comply with their duty to have regard to the guidance on public benefit, published by the Charity Commission, when exercising their powers and duties.

Activities:

All activities carried out by the Association are in furtherance of the Association’s charitable objects and to provide benefit to the public. The principal activities undertaken during the year were as follows:

Concerts in the Park:

During late July and in August, four free, open-air concerts were held in Pinner Memorial Park on Sunday afternoons, featuring Harrow Steel, Simply Gray, Bollywood Blast and Stardust Big Band. These were a great success, well attended and gave an opportunity for people to chat, make new friends, relax and enjoy the many features of Pinner Memorial Park and learn more about the Association’s involvement in and contribution to the community from information available at our stand.

The Villager magazine :

The Villager magazine is produced 3 times a year and distributed to all Pinner Association members and featured on our website. The magazine gives abundant information to update members on what is happening in the community, the work of the Association, upcoming events and gives an opportunity for local businesses to advertise.

Christmas trees and lighting:

The Association continues to provide the two street lit Christmas trees in Pinner and the ongoing costs of the festive lights in Bridge Street and the Christmas lights in the High Street which enhance the festive mood and are enjoyed by many.

Remembrance Sunday:

A volunteer, assisted by one of the Trustees, again organised the practical requirements for the Remembrance Sunday Service at the Pinner War Memorial. There were over 40 wreaths laid by local dignitaries and organisations and a large number of local residents attended the multi-faith service.

Parks and gardens upkeep:

A group of Association volunteers undertake a weekly maintenance of the Peace Garden in Pinner Memorial Park, and professional gardeners are paid by the Association to undertake the heavier tasks. The Pinner Station beds are maintained by an Association volunteer in liaison with TfL management.

The Association provided funding for the plants and materials required for both gardened areas, which enhance the appearance and amenity of both park users and those travelling to and from Pinner.

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Environmental, planning and safety:

The Trustee members of the “Planning Portfolio” monitored all the published planning applications in Pinner and Pinner South Wards and commented, where necessary, to seek to maintain the essential character of Pinner through appropriate development.

A member of the Planning Portfolio sits on the Harrow Conservation Area Advisory Committee and feeds comments from the Association regarding applications affecting the Conservation Areas in Pinner and Pinner South to that committee. The Planning Portfolio liaise with Harrow Conservation Officer in matters relating to nationally and Locally Listed Buildings and the Conservation Areas and Areas of Special Character. Responses were written and submitted to consultations on the draft new Harrow Local Plan 2021 to 2041 which is being prepared by the London Borough of Harrow.

Environmental and safety issues are reported to the Council and followed up to achieve a satisfactory conclusion.

Donations:

During the year, the Association made donations to financially assist other community focussed organisations, providing public benefit. The main donations during the year were £1,000 to the Harrow Cycle Hub (registered charity 1193039) to support their work assisting disabled persons to cycle, and £1,000 to the Harrow Food Bank (registered charity 1154292) to support their work providing food for those in need in our area.

Social media:

The Association has a website and is on the Facebook, X, LinkedIn, Nextdoor and Instagram social media sites. During the year, a presence was established on Instagram to post and receive information about the Association and community matters and to stimulate conversation and debate with a wider audience in the community.

Volunteers:

The Trustees would like to thank the many loyal and enthusiastic volunteers who have given their time selflessly throughout the year in support of the Association. Their contribution has enabled the Association to continue to fulfil its charitable objects to enhance the amenity of our community.

Looking forward:

We have a programme of events and activities for 2025 - bands have already been booked for the four concerts in the park and a visit to the Houses of Parliament for some members will take place in March.

Achievements and performance

Our main targets and achievements for 2024 were as follows:

Remain financially viable:

A key target was to maintain financial viability to be able to achieve our charitable objects and deliver benefit to the community without having to reduce the scale of our activities. During the

Page 4 of 6

year, the Association generated a surplus of £1,740 which resulted in unrestricted funds at the yearend of £64,602. The Association remains in a healthy financial position.

Increase advertising income

Advertising income is a significant source of funds for the Association and our objective has been to make The Villager magazine self-financing. This year, we were successful in attracting more local businesses to place adverts, leading to a 12% increase in advertising revenue.

Increase membership

The Association sought to increase membership by informing residents of our activities, the contribution we make to the well-being of the community, the benefits of membership and how they can help achieve common goals. This was done mainly at our events, through The Villager magazine, which is available on-line to non-members four months after publication to members, through our social media presence and by direct approaches to residents who have recently moved into Pinner. 82 new members were recruited in 2024, but this was insufficient to offset losses due to members moving out of Pinner, deaths etc, and total membership fell slightly from 3,005 to 2,971.

Maintain a full events programme:

Events and activities are at the heart of what we do in terms of resident involvement and celebrating the rich tradition of Pinner. During the year, we had a full programme of activities involving residents and businesses, as set out above.

Impact on our beneficiaries:

We believe that our activities and achievements in the year have given added value to beneficiaries, including:

Financial review

Income for the year increased by 13% to £34,071 (2023 - £30,107) for the following reasons:

Page 5 of 6

Expenditure for the year was virtually static at £32,331 (2023 - £32,155). The major components of expenditure were as follows:

As a result of all the above, the Association had a net surplus for the year of £1,740 (2023 – deficit of £2,048) and our finances are in a good position.

Reserves policy:

The Association’s target is to maintain reserves of £41,000 which is believed to be sufficient cover against an unexpected fall in income, unforeseen costs and the cost of appealing planning applications which, if approved, would be highly detrimental to Pinner’s environment.

With unrestricted funds of £64,602 at the year-end, the reserves target has been exceeded. To utilise this surplus, the Association is actively looking at projects to fund and events and activities to organise or support which will benefit the community. In this respect, project funding of £6,575 was approved in February 2025 - this includes funds to two local organisations in the community for projects compatible with the charitable aims of The Pinner Association.

The reserves policy is reviewed annually by the Trustees.

Independent examiner

Mr Anthony Fineberg, the Association’s Independent Examiner, has confirmed his willingness to continue to act in this capacity and a resolution to re-elect him for the current year will be put to the Annual General Meeting.

Approval

The Trustees’ Annual Report was approved by the Executive Committee on 4[th] March 2025 and signed on its behalf by:

…………………………………………….

John Hinkley (Chair) Trustee

Page 6 of 6

Registered Charity No 262349

The Pinner Association

Report and Accounts

31 December 2024

The Pinner Association

Report and Accounts for the year ended 31 December 2024

Contents

Page
Report of the Independent Examiner 1
Statement of Financial Activities 2
Balance sheet 3
Notes to the accounts 4 to 6

The Pinner Association

Independent examiner’s report to the trustees of The Pinner Association

I report to the trustees on my examination of the accounts of the The Pinner Association (the Charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 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 accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Anthony Fineberg 44 Moss Lane Pinner Middlesex HA5 3AX

Dated: 2 April 2025

The Pinner Association

Statement of financial activities for the year ended 31 December 2024

Notes
Income from:
Subscriptions and donations
Band Concert collections
Gift Aid
Advertising in_The Villager_
Other
Interest on cash and investments
Total
Expenditure on:
Membership recruitment & renewal
Production of_The Villager_
Donations and subscriptions
4
Band Concerts in Pinner Memorial Park
Pinner parks and gardens upkeep
Christmas trees and lighting
Remembrance Sunday
School poetry competition
Management and Administration
Total
Transfers between funds
Reconciliation of funds
Total funds brought forward
Net movement in funds
Total funds carried forward
Net income/(expenditure)
Unrestricted
Funds
2024
£
12,205
3,550
3,543
11,948
269
2,525
34,040
1,517
12,226
2,303
3,900
2,758
6,674
1,102
335
1,516
32,331
1,709
-
1,709
62,893
64,602
Restricted
Funds
2024
£
-
-
-
-
-
31
31
-
-
-
-
-
-
-
-
-
-
31
-
31
842
873
Total
Funds
2024
£
12,205
3,550
3,543
11,948
269
2,556
34,071
1,517
12,226
2,303
3,900
2,758
6,674
1,102
335
1,516
32,331
1,740
-
1,740
63,735
65,475
Total
Funds
2023
£
12,185
2,091
3,210
10,630
-
1,991
30,107
1,230
13,338
3,302
3,322
3,199
6,126
329
-
1,309
32,155
(2,048)
-
(2,048)
65,783
63,735

The notes on pages 4 to 6 form an integral part of these accounts.

The Pinner Association

Balance sheet as at 31 December 2024

Notes
The assets and liabilities of the charity :
Current assets
Debtors: accrued income
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within one year
5
The funds of the charity :
Restricted Income fund
6
Unrestricted funds
6
Total Charity Funds
Total current assets
Net current assets
Total assets less current liabilities
Net assets
2024
£
2,602
69,473
72,075
(6,600)
65,475
65,475
65,475
873
64,602
65,475
2023
£
2,605
65,496
68,101
(4,366)
63,735
63,735
63,735
842
62,893
63,735

These financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

John Hinkley (Chair) Trustee

Timothy Owen FCMA FCT (Treasurer) Trustee

Approved by the Board of Trustees on 1 April 2025

The notes on pages 4 to 6 form an integral part of these accounts

The Pinner Association

Notes to the accounts for the year ended 31 December 2024

1 Accounting Policies

Basis of preparation of the accounts

The financial statements have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102, September 2024), as modified by 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) (effective 1 January 2019) issued by the Charity Commission for England and Wales, under the historical cost convention and the accounting policies set out on pages 4 and 5. The accounts have been drawn up in accordance with the provisions of The Charities (Accounts and Reports) Regulations 2008, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Insofar as the Statement of Recommended Practice for Accounting and Reporting applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) issued by the Charity Commission for England and Wales requires compliance with specific Financial Reporting Standards other than FRS102 then the specific Financial Reporting Standards have been followed where their requirements differ from those of FRS102.

The charity has taken advantage of the exemption in FRS102 from the requirement to produce a cash flow statement.

The particular accounting policies adopted are set out below.

Accounting conventions

The financial statements are prepared on a going concern basis under the historical cost convention.

Income

Income is accounted for on an accruals basis.

Expenditure

Expenditure is accounted for on an accruals basis.

Recognition of liabilities

Liabilities are recognised on an accruals basis in accordance with normal accounting principles.

Taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

The Pinner Association

Notes to the accounts for the year ended 31 December 2024

Accounting Policies (continued)

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

There is no formal policy of transfer between funds or on the allocation to designated funds, other than that described above.

Any other proposed transfer between funds would be considered on its merits.

2 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

3 Trustees' remuneration and expenses, and related parties

Neither the trustees nor any persons connected with them have received any remuneration or expenses, and there were no transactions with related parties, either in the current or prior years.

4 Donations and Subscriptions

Donation to Harrow Cycle Hub
Donation to Harrow Foodbank
Donation to the Friends of Roxbourne Park
Donation to Pinner Cricket Club
Donation to the Friends of Pinner Village Gardens
Small donations and subscriptions (not exceeding £500 each)
5
Creditors: amounts falling due within one year
Trade creditors
Accrued expenses
2024
£
1,000
1,000
-
-
-
303
2,303
2024
£
5,210
1,390
6,600
2023
£
1,000
-
500
1,000
500
302
3,302
2023
£
3,856
510
4,366

The Pinner Association

Notes to the accounts for the year ended 31 December 2024

6 Particulars of individual funds and analysis of assets and liabilities representing funds

Unrestricted
Funds
£
At 31 December 2024
Current Assets
71,202
Current Liabilities
(6,600)
64,602
At 31 December 2023
Current Assets
67,259
Current Liabilities
(4,366)
62,893
Restricted
Income
Fund
£
873
-
873
842
-
842
Total
Funds
£
72,075
(6,600)
65,475
68,101
(4,366)
63,735

Unrestricted funds comprise those funds generated through the Association's various activities which the trustees are free to use in accordance with the Association's objects, as set out in its Constitution and Rules.

The Restricted Income Fund is the High Street Fund (£873; 2023: £842) which was given for maintenance and improvement work in Pinner High Street

Registered Charity No 262349 The Plnner Association Report and Accounts 31 December 2024

The Pinner Association Report and Accounts for the year ended 31 Decernber 2024 Contents Page Report of the Independent Examiner Statement of Financial Acts'vities Balance sheet Notes lo the accounts 4t06

The Pinner Association Independent examinerfs report to the trustees of The Pinner Association I report to the trustees on my examination of the accounts of the The Pinner Association Ithe Charity) for the year ended 31 December 2024. Responsibllitle8 and ba818 of report A5 the charity trustees of the Chafity you are responsible for the preparation of the accounts in cordance with the requiremen15 of the Char¢ties Act 2011 I'the Act,). I report in respect of my examination of the Chanty's accounts carried out under section 145 of the 2011 Aet and in carrying out my examination I have folk)wed all the applicable Direction5 given by the Charity Cornrni5sion under section 14515)(bl of the Act. Independent examIne￿S ststement I have completed my examination. I confirm that no material mallers have come lo my attention in Connection with the examination giving me ¢ause to belÈve that In any material respect.. 1. accounting records were not kept in respect of the Charty as required by section 130 of the Act., or 2. the accounts do not accord with those ￿cord8-, or 3. the accounts do not compty with the applicable requirements concerning the fomi and content of accounts sel out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter ¢onsidered as part of an independent examinatton. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understsnding of the accounts lo be reached. Anthony Fineberg 44 Moss Lane Pinner Middlesex HA5 3AX Dated.. 2 April 2025

The Pinner Association Statement of financial activities for the year ended 31 December 2024 Unrestricted Restrlctod Funds Funds 2024 2024 Total Funds 2024 Tolal Funds 2023 Note5 Income from: Subscriptions and donations Band Concert collections Gift Aid Advertising in The Vi118ger Other Interesl on cash and Investments 12,205 3,550 3,543 11,948 269 2,525 12,205 3,550 3,543 11,948 269 2,556 12.185 2,091 3,210 10,630 31 1,991 Totsl 34,040 31 34,071 30,107 Expendlturo on: Membership recruitment & renewal Production of The Villeg6r Donatsons and subscriptions Band Concerts in Pinner Memorial Park Pinner parks and gardens upkeep Christmas trees and lighting Remembrance Sunday School poetry competition Management and Administration 1,517 12,226 2,303 3,900 2,758 6,674 1,1D2 335 1,516 1,517 12,226 2,303 3,900 2,758 6,674 1,102 335 1,516 1,230 13,338 3,302 3,322 3,199 8,126 329 1,309 Tolal 32,331 32,331 32,155 Not Incomelloxpondtturfrl 1,709 31 1,740 {2,0481 Transfers be￿￿n funds Nel movement in funds 1,709 31 1,740 {2,0481 Reconclllatlon of funds Total funds brought forward 62,893 842 63,735 65,783 Total funds carried forward 64,602 873 65,475 3,735 The note5 on pages 4 to 6 form an intggral part of thesè accounts.

The Pinner Assoclatlon Balance sheet as at 31 December 2024 2024 2023 Not95 The assets and liabiliti8s of the charity.. Current assets Debtors.. acerued income Cash at bank and in hand 2,602 69,473 72,075 2,605 65,496 68,101 Total current assets Llabllities Creditors.. amounts falling due within one year 16,6001 14.3661 Net current assets 65,475 63.735 Total assets less current liabililies 65,475 63,735 Not a8s0ts 65,475 63,73 The funds of the charity.. Restricted Income fund 873 un￿strICted fvnds 64,602 62,893 These financial statements have been p￿pared in accordance with the provisions of Part 15 of the Companies Act 2006 relatsng lo small cornpanie5. John Hlnkl?y (Chairl Trustee Timothy Owen FCMA FCT ITr8asur8r) Trustee Approv•d by the Board of Trustogs on 1 April 28 The notes on pagos 4 to 6 form an int8gral part of these accounts

The Pinner Association Notes to the accounts for the year ended 31 December 2024 Accounting Policies Baws of preparation of the accounts The financial statements have been prepared In accordance with the Charities Act 2011 and with the Financial Reporting Stsndard applieable in the UK and Republic of I￿land IFRS102, September 20241, as modified by the Statement of Recommended Practice applicable lo charf(ies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffecb've 1 January 20191 issued by the Charity Commission for England and Wales, under the histor￿?[ cost convention and the accounting policie5 set out on page5 4 and 5. The accounts have been drawn up in accordance with the provision5 of The Charities IAccounls and Reports) Regulations 2008, and include the results of the charitys operations which are described in the Trustees, Report, all of which are continuing. Insofar as the Statement of Recommended Practice for Accounkn'ng and Reporting applicable to charitie5 prepanng their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191 issued by the Charity Commission for England and Wales reqijires compliance with specthc Financial Reporting Standard5 other than FRS102 then the specific Financial Reporting Standards have been followed where their requirements differ from those of FRS102. The charty has taken advantage of the exemption in FRS102 from the requirement to produce a ash flow statement. The parb'cular accounting policies adopted are set out below. Accounting conventions The financial statements are prepared on a going Goncern basis under the historical cost Convention. Income Income is aeeounted for on an aecruals basis. Expendlture Expenditure is accounted for on an accruals basis. Reeognltlon of118bllltle$ Liabilities are recognised on an accruals basis in accordance with normal accounting principles. Taxation As a registered charity, the organisalion is exempl trom income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity, and is therefore inclucled in the relevant costs in the Statement of Financial Aclivilies.

The PinnerAssociation Notes to the accounts for the year ended 31 December 2024 Accounllng Pollcles Icontlnuedl Funds structure policy The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the Iruslees in furtherance of the objects of the charty. Such fvnds may be held in order to finance both working Gapital and capital investment. Restricted funds have been provided to the charity for particular purposes, and rt is the policy of the board of trustee5 to carefully monitor the application of those funds in accordance Mth the restn"ctions placed upon them. There is no fomial policy of transfer betsveen funds or on the allocation to designated funds, other than that described above. Any other proposed transfer be￿een fvnds would be considered on its merits. Winding up or dissolution of thg charity If upon winding up or dissolution of the charity there remain any assets. after the satisfactK)n of all debts and liabilities, the assets represented by the accumulated fund shall be transferred lo some other charitsble body or bodies having similar objects to the tharity. Trustees. remunerallon and expenses, and related parties Neither the trustees nor any persons connecled wf(h them have received any remuneration or expenses, and there were no transadions with related parb"es, either in the current or prior years. Donations and Subscriptions 2024 2023 Donation to Harrow Cycle Hub Donation to Harrow Foodbank Donation to the Friends of Roxboume Park Donation to Pinner Cricket Club Donation to the Friends of Pinner Village Gardens Small donations and subscription5 Inol exceeding £500 each) 1,000 1,000 1,000 500 1,000 500 302 3,302 303 2,303 Credftors: amounts falllng due wfthln one year 2024 2023 Trade creditors Accrued expenseg 5,210 1,390 6,600 3,856 510 4,366

The Pinner Association Notes to the accounts for the year ondad 31 December 2024 Partl¢utsrn of individual funds and anaty8ls of assets and liabilities representing funds Unrostricted Funds Restricted Income Fund Total Funds At 31 December 2024 Current Assets Current Liabilities 71.202 16,6001 64,602 873 72.075 16,6001 65.475 873 At 31 December 2023 Current Assets Current Liabilities 67,259 14,3661 62,893 842 68,101 14,3661 63.735 842 Unrestr￿ted funds comprise those funds generated through the Association's various activities which the Iruslees are free to use in accordance with the ASS￿latIon,S objects, as sel Dut in ils Constitution and Rules. The Restricted Income Fund is the High Street Fund1£873', 2023.. £8421 which was given for maintenance and improvement work in Pinner High Street