## **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|
- *Appointed by co-option on 5 March 2024
- ** Appointed by co-option on 3 September 2024
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:
- to stimulate public interest in the area;
- to promote high standards of planning and architecture in the area: and
Page **2** of **6**
- to secure the preservation, protection, development and improvement of features of historic or public interest in the area.
## **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.
Page **3** of **6**
## **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:
- a better understanding of our objectives and how they can assist;
- opportunities to participate in community events;
- being kept up to date on local issues;
- having confidence that we are watching out for them in relation to matters involving planning, the environment, community safety, transport and parking, health, flood protection and the High Street and other conservation areas; and
- the ability to contact us with issues of concern.
## **Financial review**
**Income** for the year increased by 13% to £34,071 (2023 - £30,107) for the following reasons:
- Dry, warm weather at all four of our summer band concerts led to good audiences and substantially higher bucket collections;
- New advertisers signed up for The Villager, giving a 12% growth in advertising revenue which is a big improvement on recent years;
- There was a marginal net increase in membership subscription income; and
- There was an increase in interest received due to a full year of higher interest rates.
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:
- Our spend on charitable activities increased by 12% to £14,769, of which £6,674 was on Christmas trees and festive lighting;
- Production costs for The Villager magazine amounted to £12,226; and
- The major donations in the year were £1,000 to Harrow Cycle Hub towards an additional adapted tricycle for disabled users and £1,000 to Harrow Food Bank.
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
- 1 -
## **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.**
- 2 -
## **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**
- 3 -
## **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.
- 4 -
## **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|
|---|---|---|
- 5 -
## **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
- 6 -
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 examIneS 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 ben 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
unstrICted fvnds
64,602
62,893
These financial statements have been ppared 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 Iland 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 beeen 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
Unrestrted funds comprise those funds generated through the Association's various activities which
the Iruslees are free to use in accordance with the ASSlatIon,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