2024-11-30-accounts

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REGISTERED CHARITY NUMBER: 267914

`Report of the Trustees and`

Financial Statements for the Year Ended 30 November 2024

`for`

`Berinsfield Community Association`

Westell Accountants
3 Bradfield Court
Drayton Mill, Milton Road
Drayton
Abingdon
Oxfordshire
OX14 4EF

Berinsfield Community Association

Contents of the Financial Statements
for the year ended 30 November 2024

	`Page`
`Report of the Trustees`	`1`
`Independent Examiner's Report`	`2`
`Statement of Financial Activities`	`3`
`Balance Sheet`	`4`
`Notes to the Financial Statements`	`5 to 10`
`Detailed Statement of Financial Activities`	`11 to 12`

Berinsfield Community Association

`Report of the Trustees for the year ended 30 November 2024`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended30November 2024.
ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document`

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number` `267914`

Principal address
Green Furlong
Berinsfield
Wallingford
Oxfordshire
OX10 7NR
Trustees
D Greenaway
D M Ingram
Independent Examiner
Westell Accountants
3 Bradfield Court
Drayton Mill, Milton Road
Drayton
Abingdon
Oxfordshire
OX14 4EF

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................
Trustee

Page 1

Independent Examiner's Report to the Trustees of

Berinsfield Community Association

`Independent examiner's report to the trustees of Berinsfield Community Association`

I report to the charitytrustees on my examinationof the accountsof BerinsfieldCommunityAssociation(the Trust) for
the year ended 30 November 2024.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').

I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.

`Independent examiner's statement`

I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnection with
the examination giving 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.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

M J Griffiths

Westell Accountants
3 Bradfield Court
Drayton Mill, Milton Road
Drayton
Abingdon
Oxfordshire
OX14 4EF

Date: .............................................

Page 2

Berinsfield Community Association

`Statement of Financial Activities`

`for the year ended 30 November 2024`

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
9,924
Other trading activities
2
8,346
Investment income
3
15,427
Other income
26,958
Total
60,655
EXPENDITURE ON
Raising funds
45,541
NET INCOME/(EXPENDITURE)
15,114
RECONCILIATION OF FUNDS
Total funds brought forward
229,605
TOTAL FUNDS CARRIED FORWARD
244,719 2023
Total
funds
£
9,658
10,071
12,386
3,824
35,939
44,674
(8,735)
238,340
229,605

The notes form part of these financial statements

Page 3

Berinsfield Community Association

`Balance Sheet`

`30 November 2024`

`2024` `Unrestricted` `fund` `Notes` `£` `FIXED ASSETS` `Tangible assets` `7` `174,301` `CURRENT ASSETS` `Debtors` `8` `40` `Cash at bank and in hand` `70,378` `70,418` `NET CURRENT ASSETS` `70,418` `TOTAL ASSETS LESS CURRENT LIABILITIES` `244,719` `NET ASSETS` `244,719` `FUNDS` `9` `Unrestricted funds` `244,719` `TOTAL FUNDS` `244,719`	`2023` `Total` `funds` `£` `158,449` `213` `70,943`
	`71,156`
	`71,156`
	`229,605`
	`229,605`
	`229,605`
	`229,605`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:

.............................................
Trustee

.............................................
Trustee

The notes form part of these financial statements

Page 4

Berinsfield Community Association

Notes to the Financial Statements
for the year ended 30 November 2024

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.

`Tangible fixed assets`

Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.

Freehold property- at variable rates on reducing balance
Plant and machinery- 20% on reducing balance

`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.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

continued...

Page 5

Berinsfield Community Association

`Notes to the Financial Statements - continued for the year ended 30 November 2024`

`2. OTHER TRADING ACTIVITIES`

`Entertainment & shows` `Bingo & draw takings` `INVESTMENT INCOME` `Rents received` `Deposit account interest`	`2024` `£` `166` `8,180` `8,346` `2024` `£` `14,750` `677` `15,427`	`2023` `£` `35` `10,036`
		`10,071`
		`2023` `£` `12,000` `386`
		`12,386`

`3. INVESTMENT INCOME`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

There were no trustees'remunerationor other benefitsfor the year ended 30 November2024 nor for the year
ended 30 November 2023.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended30November2024norfortheyear ended
30 November 2023.

`5. STAFF COSTS`

The average monthly number of employees during the year was as follows:

`Committee members` `No employees received emoluments in excess of £60,000.`	`2024` `5`	`2023` `5`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`
	`Unrestricted`
	`fund`
	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`	`9,658`
`Other trading activities`	`10,071`
`Investment income`	`12,386`
`Other income`	`3,824`
`Total`	`35,939`

`EXPENDITURE ON`

continued...

Page 6

Berinsfield Community Association

Notes to the Financial Statements - continued
for the year ended 30 November 2024

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`

	`Unrestricted`
	`fund`
	`£`
`Raising funds`	`44,674`
`NET INCOME/(EXPENDITURE)`	`(8,735)`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`	`238,340`
`TOTAL FUNDS CARRIED FORWARD`	`229,605`

`7.`

`TANGIBLE FIXED ASSETS`

`COST` `At 1 December 2023` `Additions` `At 30 November 2024` `DEPRECIATION` `At 1 December 2023` `Charge for year` `At 30 November 2024` `NET BOOK VALUE` `At 30 November 2024` `At 30 November 2023`	`Freehold` `property` `£` `296,830` `20,539` `317,369` `146,848` `3,201` `150,049` `167,320` `149,982`	`Plant and` `machinery` `£` `120,949` `-` `120,949` `113,585` `1,486` `115,071` `5,878` `7,364`	`Trophies` `£` `1,103` `-` `1,103` `-` `-` `-` `1,103` `1,103`	`Totals` `£` `418,882` `20,539`
				`439,421`
				`260,433` `4,687`
				`265,120`
				`174,301`
				`158,449`

continued...

Page 7

Berinsfield Community Association

Notes to the Financial Statements - continued
for the year ended 30 November 2024

`8. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR`

Other debtors
9.
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 2024
2023
£
£
40
213
Net
At
movement
At
1/12/23
in funds
30/11/24
£
£
£
229,605
15,114
244,719
229,605
15,114
244,719
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
60,655
(45,541)
15,114
60,655
(45,541)
15,114
Net
At
movement
At
1/12/22
in funds
30/11/23
£
£
£
238,340
(8,735)
229,605
238,340
(8,735)
229,605

continued...

Page 8

Berinsfield Community Association

Notes to the Financial Statements - continued
for the year ended 30 November 2024

`9. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`35,939`	`(44,674)`	`(8,735)`
`TOTAL FUNDS`	`35,939`	`(44,674)`	`(8,735)`

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `At` `movement` `At` `1/12/22` `in funds` `30/11/24` `£` `£` `£` `238,340` `6,379` `244,719` `238,340` `6,379` `244,719`

A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`96,594`	`(90,215)`	`6,379`
`TOTAL FUNDS`	`96,594`	`(90,215)`	`6,379`

continued...

Page 9

Berinsfield Community Association

Notes to the Financial Statements - continued
for the year ended 30 November 2024

`10. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 30 November 2024.

Page 10

Berinsfield Community Association

`Detailed Statement of Financial Activities for the year ended 30 November 2024`

	`2024`	`2023`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Donations`	`747`	`434`
`Subscriptions`	`3,362`	`3,654`
`Hall fees`	`3,690`	`3,711`
`Machine takings etc`	`2,125`	`1,859`
	`9,924`	`9,658`
`Other trading activities`
`Entertainment & shows`	`166`	`35`
`Bingo & draw takings`	`8,180`	`10,036`
	`8,346`	`10,071`
`Investment income`
`Rents received`	`14,750`	`12,000`
`Deposit account interest`	`677`	`386`
	`15,427`	`12,386`
`Other income`
`SODC support grant`	`26,958`	`3,824`
`Total incoming resources`	`60,655`	`35,939`
`EXPENDITURE`
`Raising donations and legacies`
`Entertainment and sports`	`4,557`	`4,563`
`Support costs`
`Management`
`Wages`	`2,620`	`3,321`
`Rates and water`	`4,449`	`3,887`
`Repairs to property`	`23,881`	`19,680`
`Postage and stationery`	`126`	`257`
`Sponsorship and advertising`	`400`	`300`
`Sundries`	`1,334`	`495`
`Cleaning`	`2,647`	`4,216`
	`35,457`	`32,156`

This page does not form part of the statutory financial statements

Page 11

Berinsfield Community Association

`Detailed Statement of Financial Activities for the year ended 30 November 2024`

	`2024`	`2023`
	`£`	`£`
`Management`
`Other`
`Freehold property`	`3,201`	`3,061`
`Plant and machinery`	`1,486`	`1,707`
	`4,687`	`4,768`
`Governance costs`
`Accountancy and legal fees`	`840`	`3,187`
`Total resources expended`	`45,541`	`44,674`
`Net income/(expenditure)`	`15,114`	`(8,735)`

This page does not form part of the statutory financial statements

Page 12

Report of the Trustees and

for

Berinsfield Community Association

Report of the Trustees for the year ended 30 November 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 267914

Independent examiner's report to the trustees of Berinsfield Community Association

Responsibilities and basis of report

Independent examiner's statement

Statement of Financial Activities

for the year ended 30 November 2024

Balance Sheet

30 November 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Income

Expenditure

Tangible fixed assets

Taxation

Fund accounting

Notes to the Financial Statements - continued for the year ended 30 November 2024

2. OTHER TRADING ACTIVITIES

3. INVESTMENT INCOME

4. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

5. STAFF COSTS

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

EXPENDITURE ON

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

7.

TANGIBLE FIXED ASSETS

8. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

9. MOVEMENT IN FUNDS - continued

10. RELATED PARTY DISCLOSURES

Detailed Statement of Financial Activities for the year ended 30 November 2024

Detailed Statement of Financial Activities for the year ended 30 November 2024

`Report of the Trustees and`

`for`

`Berinsfield Community Association`

`Report of the Trustees for the year ended 30 November 2024`

`STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document`

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number` `267914`

`Independent examiner's report to the trustees of Berinsfield Community Association`

`Responsibilities and basis of report`

`Independent examiner's statement`

`Statement of Financial Activities`

`for the year ended 30 November 2024`

`Balance Sheet`

`30 November 2024`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

`Income`

`Expenditure`

`Tangible fixed assets`

`Taxation`

`Fund accounting`

`Notes to the Financial Statements - continued for the year ended 30 November 2024`

`2. OTHER TRADING ACTIVITIES`

`3. INVESTMENT INCOME`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

`Trustees' expenses`

`5. STAFF COSTS`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`EXPENDITURE ON`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`

`7.`

`TANGIBLE FIXED ASSETS`

`8. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR`

`9. MOVEMENT IN FUNDS - continued`

`10. RELATED PARTY DISCLOSURES`

`Detailed Statement of Financial Activities for the year ended 30 November 2024`

`Detailed Statement of Financial Activities for the year ended 30 November 2024`