REGISTERED CHARITY NUMBER: 267044
Report of the Trustees and
Flnancial Statements
for the Year Ended 31 December 2023
Dursley & Dlstri¢t Community Associatlon
GCSD Accountant5 Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GLIO 3UT

Dursley & District Community Association
Contents of the Flnancial Statemerfs
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examiner'5 Report
Statement of Financial Artivities
Balance Sheet
Note5 to the Flnan¢lal Statement5
6 to 13
Detailed Ststement of Financial Artivities
14 to 15

Dursley & Oi5trict Community Assoriatigrt
Report of the Trustees
for the Year Ended 310ecember 2023
The trustees present their report with the financial slalements 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 charitie5 preparing their atCOLJnt5 in accordance with the
Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191.
OBJEcfivES AND ACTIVITIES
Objectives and activities
The objectives of the a550ciation are to provide a Communlty Centre for the benefit of the Inhabitants of
Dursley and the surrounding area. In pursuing its objectives, the a5SOClation has operated the Community
Centre for the benefit of a number of local clubs, and received donations, rent and room hire 5ncome of
E33,633 for the year.
The trustees have complied with their duty to have due regard to the guidance on publit benefit published by
the Charlties Commission in furthering the aim5 of the charity.
FINANCIAL REVIEW
The reserves of the Association were £82,678 at 31 December 2023. The reserves are held in order t¢ fund the
future activities of the charity. Restricted Sncome fund5 amounted to £5,490 at the year end.
STRUCTURE. GOVERNANCE AND MANAGEMENT
GovernTrn8 document
The charity 15 controlled by its governing document, a deed of trust and const*tutes an unincorporated charity.
The Charlty is an incorporated asso¢lation governed by a constitution adopted on 20 March 1989. The charity
is operated by a council consisting of honorary officers and representatives of user groups of the Dursley
Community Centre.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
267044
Prlnclpal addres5
Rednock Drive
Dursley
Gloucestershlre
GLII 48X
Page I

Dursley & Oistrict Community Association
Report of the Trustees
for the Year Ended 31 December 2023
Trustees
J Hudson
Mrs J Ball
R Davis
Mrs C L Zoglowek
Mrs P Eagle
Independent Examiner
GCSD Accountants Limited
701 Stonehou5e Park
Sperryway
Stonehouse
Gloucestershire
GLIO 3UT
Approved by order of the board of trustees on
and signed on its behalf bv..
. l.Hudson - Trustee
Page 2

Independent Examiner's Report to the Trustees of
Dursley & District Cammunlty Association
Independent examiner's report to the trustees of Dursley & Distriit Community Assoclatlon
I report to the charity trustees on my examination of the accounts of Dursley & District Comrnunity Association
Ithe Trust) for the year ended 31 December 2023.
Responslbllltles and basls of report
As the charity trustees of the Trust ytru are responsible for the preparation of the accounts in accordance with
the requlrements of the Charities Act 20111'the Act'l.
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 Dlrettions given by the Charity Commission under
Section 14515llbl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material rnatter5 have come to my attention in connection
with the examination giving me cause to believe that in any material re5pect-
accounting records were not kept in respect of the Trust as required by Section 130 of the Att,. or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirements concernin8 the form and content of
¢counts set out in the Charitie5 (Accounts and Reports1 Regulations 2008 other than any requirement
that the accounts give a true ènd 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 thi5 report in order to enable a proper understanding of the account5 to be
reached.
Mr G S Hollywell- FMAAT FCCA
GCSD Accountants Limited
701 Stonehouse Park
Sperry Wav
Stonehouse
Gloucestershire
GLIO 3UT
Date..
l)_.., I
Page 3

Dursley & District Community Association
Statement of Financial Activltles
for the Year Ended 31 December 2023
2023
Total
fund5
2022
Total
funds
Unrestricted
*und
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,606
24.606
26,053
Charitable activlties
Charitble activitie5
7.000
9.000
16,11)0
Investment income
27
27
Total
31,633
33,633
42,159
EXPENDITURE ON
Charitable activitles
Charitble activities
35.177
5,418
40.595
28,820
NET INCOME/{EXPENDITUREI
13,544)
13,4181
16,9621
13,339
RECONCILIATION OF FUNDS
Total funds brought forward
80,732
8,908
89,640
76,301
TOTAL FUNDS CARRIED FORWARD
77,188
5.490
82,678
89,640
The note5 form part of these financial slatement5
Page 4

Dursley & Distrirt Community Assoclatlon
Balance Sheet
31 Detember 2023
2023
Total
funds
2022
Total
funds
Unrestrirted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible as5et5
56.719
19
56.738
58,064
CURRENT A55ETS
Debtors
Cash at bank
3.364
30.236
3.364
35,707
3,289
42,381
5,471
33.600
5,471
39.071
45,670
CREDITORS
Amounts falling due within one year
113,1311
113,1311
114,0941
NETCURRENT ASSETS
20,469
5,471
25.940
31.576
TOTAL ASSETS LESS CURRENT LIABILITIES
77.188
5,490
82,678
89,640
NET ASSETS
77,188
5.490
82.678
89,640
FUNDS
Unrestricted funds
Restricted fund5
77,188
5.490
80,732
8,908
TOTAL FUNDS
82.678
89,640
The flnancial Statements were approved by the Board of Trustees and authori5ed for issue on
and were signed on its behalf bv..
7fudson-Trustee
The notes form part of these flnancial statements
Page 5

Dursley & Distrirt Community Association
Notes to the Financial Statements
for the Year Ended 31 Decembèr 2023
ACCOUNTING POLICIES
Basis of preparlng the financlal statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities 50RP IFRS 1021 'Actounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their account5 in actordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I
January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republi¢ of Ireland. and the Charities Act 2011. The flnancial statement5 have been prepared under
the historScal cost convention.
Income
All income is recognised in the Statement of Financial Activities once the chèrity 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 tonstructive obligation committing
the charity to that expenditure, it is probable that a transfer of economit benefits will be ￿qUired in
settlèment and the amount of the obligation can be measured Teliably. Expenditure Is accounted for on
an accruals basis and ha5 been classified under headings that aggregate all ¢ost related to the Category.
Where costs cannot be directly attributed to particular headings they have been allo¢ated tr) 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
Plant and machinery
Computer equipment
Land-nil. Buildings-2% reducing balance.
25% on reducing balance
33% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund a¢counting
Unrestricted funds can be used In accordance with the charitable objectives at the discretion of the
trustee5.
Restricted funds can only be used for particu13r restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Page 6
continued...

Dur51ey & District Communlty Association
Note5 to the Financial Statements- contlnued
for the Year Ended 31 December 2023
ACCOUNTING POLICIES- continued
Fund account5ng
Further explanation of the nèture and purpose of each fund is included in the notes to the financial
statements.
Grants and donation5
Grant5 and donations are only included in the SOFA when the general income recognition criteria are
met.
The grant received from Gloucester County Council towards roof repairs is being amortised at 2% per
annurn on the reducing balance method. This policy is con51StÈnt with the depreciation policy for the
buildings and ensures that the grant is recognlsed in the Statement of Flnancial Actlvities so as to match
against the depreciation charged each year on the roof repairs.
INVESTMENT INCOME
2023
2022
Deposit account interest
27
TRU5TEES' REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for
the year ended 31 December 2022.
Trustee5' expenses
There were no trustees. expenses paid for the year ended 31 Detember 2023 nor for the year ended
31 December 2022.
Page 7
continued...

Dur51ey & District Community Associatlon
Notes to the Financial Statements- continued
for the Year Ended 31 December 2023
STAFF cosrs
2023
2022
Wages and salaries
21,359
18,088
21,359
18,088
The average monthly number of employees during the year was as follow5..
2023
2022
Administration
Social Club
No employees received emoluments in excess of E60,000.
COMPARATIVES FOR THE STAT£MENT OF FINANCIAL A￿1VITIEs
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENtJOWMENTS FROM
Donations and legacies
26.053
26,053
Charitable artlvlties
Charitble activities
7,000
9,100
16.100
Investment income
Total
33,059
9.IlXI
42,159
EXPENDITURE ON
Charitable attlvStles
Charitble activities
28,604
216
28,820
NET INCOME
4,455
8.884
13,339
Page 8
continued...

Dursley & Distrlrt Community Association
Notes to the Financial Statements- continued
for the Year Ended 31 Detember 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued
Unrestricted
fund
Restricted
fund
Total
funds
RECONCILIATION OF FVNOS
Total funds brought forward
76.277
24
76,301
TOTAL FUND5 CARRIED FORWARD
80,732
8,908
89,640
TANGIBLE FIXED A55ETS
Freehold
propertv
Plant and
machinery
Computer
equipment
Totals
COST
At l January 2023 and
31 December 2023
135.205
46.799
657
182,661
DEPRECIATION
At l January 2023
Charge for year
78,757
1.129
45.184
197
656
124,597
1,326
At 31 December 2023
79.886
45,381
656
125,923
NET BOOK VALUE
At 31 December 2023
55.319
1.418
56,738
At 31 December 2022
56,448
1,615
58,064
Page 9
continued...

Dursley & Distrlct Communlty Assodatlon
Notes to the Flnancial Statements- continued
for the Year Ended 31 December 2023
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2OZ3
2022
Other debtors
Prepayment5
2,043
1.246
1,321
3,364
3,289
CREDITORS.. AMOUNT5 FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Taxation and social security
Other creditors
84
918
12,129
78
13,176
13,131
14,094
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestrlrted funds
General fund
80,732
13.5441
77.188
Restricted funds
Restricted
8,908
13.4181
5.490
TOTAL FUNDS
89,640
16,9621
82.678
Page 10
continued...

Dursley & Dlstrlrt Community Assoclation
Notes to the Flnanclal Statements- continued
for the Year Ended 31 Detember 2023
MOVEMENT IN FUNDS-continued
Net movement in fund5, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
In funds
Unrestrlcted funds
General fund
31.633
135.1771
13.5441
Restricted funds
Restricted
2,000
15,4181
13,418)
TOTAL FUND5
33.633
140,595}
16,9621
Comparatives for movement in funds
Net
movement
in fund5
At
31.12.22
At 1.1.22
Unrestrlcted lunds
General fvnd
76,277
4,455
80.732
Restrlrted funds
Restricted
24
8,884
8,908
TOTAL FUNDS
76,301
13,339
89.640
Page 11
continued...

Dursley & District Community A550clatlon
Notes to the Financial Statements- continued
for the Year Endèd 31 DecembeT 2023
MOVEMENT IN FUNDS- ¢ontlnued
Comparative net movement in fund5, includèd in the above are as follows..
Intoming
resources
Resources
expended
Movement
in funds
Unrestrirted funds
General fund
33,059
128,6041
4,455
Restrirted funds
Restricted
9,11)0
12161
8,884
TOTAL FUNDS
42,159
128,8201
13,339
A current year 12 month5 and prior year 12 months combined position is as follows:
Net
movÈment
in funds
At
31.12.23
At 1.1.22
Unrestrlcted funds
General fund
76,277
911
77,188
Restricted funds
Restricted
24
5,466
5,490
TOTAL FUNDS
76,301
6,377
82,678
Page 12
continued..

Dursley & Dlstrict Community As$o¢iation
Notes to the Finan¢lal Statements- contlnued
for the Year Ended 31 December 2023
MOVEMENT IN FUNDS- continued
A current year 12 month5 and prior year 12 months combined net movement in funds, Included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
64,692
163,7811
911
Restricted funds
Restricted
ii,ioo
15,6341
5,466
TOTAL FUNOS
75,792
169.4151
6,377
io.
RELATED PARTY DISCLOSURES
Dursley and District Community A550ciation rents the club and bar area to Jur51ey and District
Community Association Social Club Limited. The rental charge to the social club for the year was £3,600
12022 £3,600).
The Social Club uses staff who are employees of the Community Association. The social club relmbursed
the Community As50Clation £12.847 12022 . £8,953) for the use of staff during the year.
The Social Club made a contribution to the Community A550ciation of £nil in 202312022.. £5,000) to go
towards running costs.
At the year end the Community Association owed the Social Club £6,163 12021 1£6,61211.
Page 13

Dursley & Distrirt Community Asso¢latlon
Oetailed Statement of Financlal Actlvlties
for the Year Ended 31 December 2023
2023
2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Subscriptions
Room hire
Amortisation of grant
16,938
53
7,525
19,652
114
6,195
92
24,606
26,053
Investment income
Deposit account interest
27
Charltable attivitles
Grants
16.100
Total incoming rewurces
33.633
42,159
EXPENOITURE
Charitable activitles
Wage5
Rate5 and water
Insurance
Light and heat
Telephone
Repair5 and renewals
Cleaning
Freehold property
Plant and machinery
21.359
856
1.655
2.929
655
9.457
836
1.129
197
18.088
961
1,503
1.464
611
2,488
932
1,152
133
39,073
27,332
Support costs
This page does not form part of the statutory financial statements
Page 14

Dursley & District Communlty A550ciation
Detailed Statement of Financial Artivitie5
for the Year Ended 31 December 2023
2023
2022
Support ¢0St5
Financè
Bank charges
299
332
Governance costs
Auditors, remuneration for non audit work
1,223
1,156
Total res¢)urce5 expended
40,595
28,820
Net lexpendlturellin¢ome
16,9621
13,339
This page does not form part of the statutory financial statements
Page 15