REGISTERED CHARITY NUMBER: 266434
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
ALLINGTON COMMUNITY ASSOCIATION
## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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).
## OBJECTIVES AND ACTIVITIES Objectives and aims
The main object of the charity is to develop the community centre facilities to meet the ongoing needs of the local community and keep the community association building in good repair and compliant with current health and safety regulations. The charity meets these objectives by generating income through the provision of services and events for the local community.
## Significant activities
The activities provided by the charity are varied. Its main income generating activities include social and recreational facilities for residents. Significant funds are also generated through membership income and discos, bingo, and the hall hire to local community groups. A play group is run for the benefit of local children and parents, generating funds through a mixture of self generated fees and local council funded contributions.
## Public benefit
The charity runs for the public benefit by generating activities and events acting as a focal point, bringing the local community together.
## ACHIEVEMENT AND PERFORMANCE Fundraising activities
The main achievements of the charity has been the modernization of the fixtures, fittings and equipment, which needs to be continued to keep up-to-date with the current regulations. This expenditure has been met without the funding of loans or overdrafts, but due to its increased use of its facilities, donations have increased considerably.
## FINANCIAL REVIEW Financial position
The charity has had another slightly difficult year, but hopes profits will increase in the future.
## Principal funding sources
The principal funding sources are generated by unrestricted activities and government grants.
## Grants
Government grants received in support of the coronavirus pandemic are recognised only when there is reasonable assurance that the entity will comply with any conditions attached to the grant and that the grant will be received.
The grant is recognised as income over the period necessary to match them with the related costs, for which they are intended to compensate.
## Reserves policy
The committee of trustees has established a policy whereby unrestricted funds will be used to provide for the ongoing future maintenance of the community centre building.
## FUTURE PLANS
Careful monitoring of the use of the hall, and to continue to meet the requirement needed by the local community and updating the facilities.
To meet its objectives, it is essential that the association has a strong and active committee that are dedicated to fundraising in particular. A volunteer led publicity drive, perhaps using social media, to raise the profile of the association and the activities it holds is recommended.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 1
ALLINGTON COMMUNITY ASSOCIATION ALLINGTON COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees Trustees are elected by a majority vote of association members present at the Annual General Meeting.
## Organisational structure
The committee consists of chairman, secretary and a number of trustees. The committee meets on a regular basis. Individual trustees are encouraged to offer suggestions and commit time to aid the development of the charity and to continue to communicate with the management and members.
## Induction and training of new trustees
New trustees gain knowledge of the operation of the charity through attendance at the meetings of trustees, which are held on a regular basis. The trustees are aware of their responsibilities from guidance provided by the charity commission.
## Related parties
The association is related to Allington Community Association Limited, which runs the members licensed premises. The amount owed from Allington Community Association Limited at 31 December 2024 was £0; (2023 £164).
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 266434
Principal address Castle Road Allington Maidstone Kent ME16 OPZ
Trustees I Ibbertson Ms C Honey Mr A Starr Mr A J Moyce Mr P D Coy Ms A K Jones Mr M Hogbin Mrs J Mason Mr J Murray Mr S M Harris Mr K P Gobell Mr S J Francis
Independent Examiner James Plummer B.A.
Ramsgate
REPORT OF THE TRUSTEES
Page 2
FOR THE YEAR ENDED 31 DECEMBER 2024
Approved by order of the board of trustees on 19[th] March 2025 and signed on its behalf by:
Ms C Honey - Trustee
Page 3
## ALLINGTON COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALLINGTON COMMUNITY ASSOCIATION
Independent examiner's report to the trustees of Allington Community Association
I report to the charity trustees on my examination of the accounts of Allington Community Association (the Trust) for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 that give me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust 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.
James Plummer B.A., Independent Examiner
Ramsgate
18 March 2025
Page 4
## ALLINGTON COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
|Note
s
INCOME AND ENDOWMENTS
FROM
Donations and legacies
Other trading activities
2
Other income
Total
EXPENDITURE ON
Raising funds
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD|2024
Unrestricte
d fund
£
31,954
45,997
0
77,951
27,761
69,536
97,297
(19,346)
472,989
453,643|2023
Total
funds
£
22,229
52,506
0|
|---|---|---|
|||74,735|
|||15,742
92,143|
|||107,885|
|||(33,150)
506,139|
|||472,989|
The notes form part of these financial statements
Page 5
ALLINGTON COMMUNITY ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
## BALANCE SHEET
31 DECEMBER 2024
|Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Debtors
6
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
8
TOTAL FUNDS|2024
Unrestricte
d fund
£
443,393
3,597
10,591
14,188
(3,938)
10,250
453,643
453,643
453,643
453,643|2023
Total
funds
£
462,310
2,479
15,085|
|---|---|---|
|||17,564|
|||(6,885)|
|||10,679|
|||472,989|
|||472,989|
|||472,989|
|||472,989|
The financial statements were approved by the Board of Trustees and authorised for issue on 19 March 2025 and were signed on its behalf by:
Ms C Honey - Trustee
The notes form part of these financial statements
continued...
Page 6
ALLINGTON COMMUNITY ASSOCIATION
Page 6
## 1. ACCOUNTING POLICIES
## Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 50 years Lounge Extension - Straight line over 50 years Centre equipment - straight line over 7 years Taxation
The charity is exempt from tax on its charitable activities.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## 2. OTHER TRADING ACTIVITIES
|OTHER TRADING ACTIVITIES|||
|---|---|---|
|Gaming machines
Entertainment
Subscriptions
Lottery
Hall and pitch hire|2024
£
0
9,025
11,926
0
25,046
45,997|2023
£
6,629
3,918
1,311
9,129
31,519|
|||52,506|
ALLINGTON COMMUNITY ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
## 3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## 4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||
|---|---|
|INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Other income
Total
EXPENDITURE ON
Raising funds
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD|Unrestricted
fund
£
22,229
52,506
0|
||74,735|
||15,742
92,143|
||107,885|
||(33,150)
506,139|
||472,989|
Page 8
## ALLINGTON COMMUNITY ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
## 5 TANGIBLE FIXED . ASSETS
|Freehold
property
Lounge
Extensio
n
£
£
COST
At 1 January 2024
480,000
124,847
Additions
0
0
Disposals
0
0
At 31 December 2024
480,000
124,847
DEPRECIATION
At 1 January 2024
48,000
107,333
Charge for year
9,600
2,919
At 31 December 2024
57,600
110,252
NET BOOK VALUE
At 31 December 2024
422,400
14,595
At 31 December 2023
432,000
17,514
6
.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
VAT
Prepayments
7
.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
Trade creditors
Other creditors|Freehold
property
£
480,000
0
0
480,000
48,000
9,600
57,600
422,400|Lounge
Extensio
n
£
124,847
0
0
124,847
107,333
2,919
110,252
14,595|Fixtures
and
Fittings
£
111,922
0
0
111,922
111,922
0
111,922
0|Centre
equipmen
t
£
123,078
0
0
123,078
110,282
6,398
116,680
6,398|Totals
£
839,847
0
0|
|---|---|---|---|---|---|
||||||839,847|
||||||377,537
18,917|
||||||396,454|
||||||443,393|
||432,000|17,514|0|12,796|462,310|
|||||2024
£
3,597
0
3,597
2024
£
846
3,092
3,938|2023
£
1,454
1,025|
||||||2,479|
||||||2023
£
2,868
4,017|
||||||6,885|
Page 9
ALLINGTON COMMUNITY ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
## 8
## . MOVEMENT IN FUNDS
|MOVEMENT IN FUNDS||||
|---|---|---|---|
|Unrestricted funds General fund
TOTAL FUNDS
Net movement in funds, included in the above are as
follows:
Unrestricted funds General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as
Unrestricted funds General fund|At
1.1.24
£
472,989
472,989
Incomin
g
resource
s
£
77,951
77,951
At
1.1.23
£
506,139
506,139
follows:
Incomin
g
resource
s
£
74,735
74,735|Net
movemen
t in funds
£
(19,346)
(19,346)
Resource
s
expended
£
(97,297)
(97,297)
Net
movemen
t in funds
£
(33,150)
(33,150)
Resource
s
expended
£
(107,885)
(107,885)|At
31.12.24
£
453,643|
||||453,643|
||||Movemen
t in funds
£
(19,346)|
||||(19,346)|
||||At
31.12.23
£
472,989|
||||472,989|
||||Movemen
t in funds
£
(33,150)|
||||(33,150)|
Page 10
ALLINGTON COMMUNITY ASSOCIATION
## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
## 8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
|Unrestricted funds General fund
TOTAL FUNDS|At
1.1.23
£
506,139
506,139|Net
movemen
t in funds
£
(52,496)
(52,496)|At
31.12.24
£
453,643|
|---|---|---|---|
||||453,643|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|follows:||||
|---|---|---|---|
|Unrestricted funds General fund
TOTAL FUNDS|Incoming
resources
£
152,686
152,686|Resources
expended
£
(205,182)
(205,182)|Movemen
t in funds
£
(52,496)|
||||(52,496)|
## 9. RELATED PARTY DISCLOSURES
The association is related to Allington Community Association Limited and the amount owed at 31 December 2024 was £0 (2023 £164).
Page 11
## ALLINGTON COMMUNITY ASSOCIATION
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
|INCOME AND ENDOWMENTS
Donations and legacies
Management charges received
Donations
Other trading activities
Gaming machines
Entertainment
Subscription
Lottery
Hall and pitch hire
Other income
Council grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Gaming machines
Video, pool and football
Bingo
Entertainment
Lottery
Support costs
Management
Rent, rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Cleaning and materials
Sundries
Repairs and renewals
Professional fees|2024
£
25,574
6,380
31,954
0
9,025
11,926
0
25,046
45,997
0
0
77,951
0
23,367
0
4,394
0
27,761
4,758
2,422
11,781
3,802
155
10,432
2,207
15,270
0
50,827|2023
£
18,000
4,229|
|---|---|---|
|||22,229
6,629
3,918
1,311
9,129
31,519|
|||52,506
0|
|||0|
||||
|||74,735
0
12,877
0
2,865
0|
|||15,742
10,217
5,130
10,569
5,595
0
10,862
123
27,645
0|
|||70,141|
This page does not form part of the statutory financial statements
Page 12
## ALLINGTON COMMUNITY ASSOCIATION
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
|Management Finance
Accountancy
Bank charges
Depreciation
Freehold property
Lounge extension
Centre equipment
Total resources expended
Net (expenditure)/income|2024
£
(353)
145
(208)
9,600
2,919
6,398
18,917
97,297
(19,346)|2023
£
3,598
148|
|---|---|---|
|||3,746
9,600
2,919
5,737|
|||18,256
107,885|
|||(33,150)|
This page does not form part of the statutory financial statements
Page 13
ALLINGTON COMMUNITY ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet||6||
|Notes to the Financial Statements|7|to|11|
|Detailed Statement of Financial Activities|12|to|13|