``` 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 ```