**REGISTERED CHARITY NUMBER: 269899** 

**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 FOR WHEATHAMPSTEAD COMMUNITY GROUP** 



**WHEATHAMPSTEAD COMMUNITY GROUP CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024** 

||Page|
|---|---|
|Report of the Trustees|1 to 2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6|
|Detailed Statement of Financial Activities|7 to 8|





## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024** 

## **MEMBERS OF THE BOARD OF TRUSTEES** 

Mr David Johnston 

Mr Michael Greensmith 

Ms Sarah Millac 

Ms Anne Howie 

## **ACHIEVEMENTS & PERFORMANCE** 

Expenditure on the direct support to our community was £15,638 (£21,215 in 2022/23). Over the past 12 months Wheathampstead Community Group was able to: 

- Purchase beds, mattresses, washing machines, fridges, freezers, cookers vacuum cleaners and children’s clothing for those in financial difficulties and who otherwise would not be able to afford them. 

- Provide a laptop computer, a specialist pushchair and drumming lessons to children with disabilities/learning difficulties. 

- Supply Tesco food vouchers and Foodbank vouchers for those unable to afford basic groceries. 

- Help 15 residents with their gardening, home maintenance and IT support. 

- Complete 450 return trips to medical appointments for nearly 100 residents, including dentist; optician; physio; GP and hospital appointments. 

- Befriend 11 lonely or isolated residents. 

- Provide lunches and activities to 20 less able residents through our Thursday Club. 

- Deliver a Monthly Lunch Club for a total of 22 elderly or lonely residents. 

- Run a Bi-monthly Dementia Friendship and Support Group (the Bluebelle Café) for 20 members. 

- Continue to provide a Stationery pack to every St Helen’s and Beech Hyde school leaver annually. 

- Support our two primary schools with funds for educational equipment. 

- Continue to organise and expand Santa’s Grotto and Sleigh Runs in our village. 

- Hold the annual Christmas Singalong, including songs from the Primary school choirs – free to all village residents. 

Thank you to all our Executive Committee and our hard-working volunteers, without whom this all would not be possible. 

## **FINANCIAL RESULTS** 

Wheathampstead Community Group continues to be in a healthy financial condition, holding a total of £96,935 (2023 - £79,547) in reserves following a surplus of income over expenditure of £17,388 (2023 - £5,170). We were fortunate to receive a donation of £7,800 from Rotary in Harpenden, via their Classics on the Common event and £3,375 from Wheathampstead Friends, upon the closure of that charity. 

The Trustees are aware that we hold more than sufficient financial reserves to maintain the organisation for more than 18 months while continuing to deliver services to the community as described in this report. For this reason, we are planning to review our constitution to enable us to divide our finance and budget between capital and non-capital funding. This will enable us to increase the benefits we deliver to Wheathampstead from our resources while improving financial control. 

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## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

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

## **RISK MANAGEMENT** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

Approved by order of the board of trustees on 19 June 2024 and signed on its behalf by: 

............................................. Mr David Johnston – Chair 

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**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHEATHAMPSTEAD COMMUNITY GROUP** 

I report on the accounts for the year ended 30 April 2024 set out on pages 4 to 8. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. 

It is my responsibility to: 

- examine the accounts under Section 145 of the 2011 Act 

- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and 

- to state whether particular matters have come to my attention. 

## **Basis of the independent examiner's report** 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that, in any material respect, the requirements 

   - to keep accounting records in accordance with Section 130 of the 2011 Act; and 

   - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act 

have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## Beverley Turner 

Beverley Turner FCA 30 The Avenue Welwyn Herts AL6 0PP 

Date: 19 June 2024 

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## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024** 

||||||||**30 April 2024**<br>|30 April 2023|
|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**<br>|**Restricted**<br>||**Endowment**|<br>|**Total funds**|Total funds|
|||**funds**|**fund**||**fund**||||
||Notes|<br>**£**||**£**|**£**||**£**|£|
|**INCOMING RESOURCES**|||||||||
|**Incoming resources from**|||||||||
|**generated funds**|||||||||
|Collections and donations|2|**25,727**|**6,313**|||**-**|**32,040**|24,522|
|Grants||**-**||**-**||**-**|**-**|1,480|
|Fund raising events|3|**889**||**151**||**-**|**1,040**|<br>2,473|
|Other income||**4,073**||**27**||**-**|**4,100**|4,896|
|Investment income||**2,173**||**425**||**-**|**2,598**|2,485|
|**Total incoming resources**||**32,862**|**6,916**|||**-**|**39,778**|35,856|
|**RESOURCES EXPENDED**|||||||||
|**Costs of generating funds**|||||||||
|Costs of generating voluntary|||||||||
|income||**1,261**||**-**||**-**|**1,261**|1,140|
|Charity running costs||**4,819**||**492**||**-**|**5,311**|5,503|
|**Charitable activities**|||||||||
|Governance|||||||||
|Direct charitable spending||**10,015**|**5,623**|||**-**|**15,638**|21,215|
|**Total resources expended**||**16,095**|**6,115**|||**-**|**22,210**|27,858|
|**EXCESS OF INCOME OVER**|||||||||
|**EXPENDITURE**||**16,767**||**801**||**-**|**17,568**|7,998|
|**Gain/(Loss) on revaluation of**|||||||||
|**investments**||**(   45) **|**(  **|**135) **||**-**|**(  179) **|<br>(2,828)|
|**NET SURPLUS FOR THE**|||||||||
|**YEAR**||**16,722**||**666**||**-**|**17,388**|5,170|
|**RECONCILIATION OF**|||||||||
|**FUNDS**|||||||||
|**Total funds brought forward**||**64,512**|**15,035**||**-**||**79,547**|74,377|
|**TOTAL FUNDS CARRIED**|||||||||
|**FORWARD**||**81,234 **|**15,701 **|||**-**|**96,935**|79,547|



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## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **BALANCE SHEET AT 30 APRIL 2024** 

||||||**30 April 2024**30 April 2023|**30 April 2024**30 April 2023|
|---|---|---|---|---|---|---|
||**Unrestricted**|||**Endowment**|**Total funds**|Total funds|
||**funds**|**Restricted**||**fund**|||
|||**fund**|||||
||**£**|**£**||**£**|**£**|£|
|**FIXED ASSETS**|||||||
|Investments|**41,590**|**7,193**||**-**|**48,783**|48,962|
||**41,590**|**7,193**||**-**|**48,783**|46,962|
|**CURRENT ASSETS**|||||||
|Debtors|**-**||**-**|**-**|**-**|-|
|Cash at bank and in hand|**39,644**|**8,508 **||**-**|**48,152 **|30,585|
||**39,644**|**8,508**||**-**|**48,152**|30,585|
|**CREDITORS**|||||||
|Amounts falling due within one|**-**|**-**||**-**|**-**|-|
|year|||||||
|**NET CURRENT ASSETS**|**81,234 **|**15,701 **||**-**|**96,935**|30,585|
|**TOTAL ASSETS LESS**|||||||
|**CURRENT LIABILITIES**|**81,234**|**15,701**||**-**|**96,935**|79,547|
|**NET ASSETS**|**81,234 **|**15,701**||**-**|**96,935**|79,547|
|**FUNDS**|||||||
|Unrestricted funds|||||**81,234**|64,512|
|Restricted funds|||||**15,701**|15,035|
|Endowment funds|||||**-**|-|
|**TOTAL FUNDS**|||||**96,935**|79,547|



The financial statements were approved by the Board of Trustees on 19 June 2024 and were signed on its behalf by: 

............................................. Mr David Johnston 

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## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023** 

## **1. ACCOUNTING POLICIES** 

## **Accounting convention** 

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. 

## **Incoming resources** 

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. 

## **Resources expended** 

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. 

## **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. 

## **2. COLLECTIONS AND DONATIONS** 

|Annual Appeal<br>Collection box proceeds<br>Donations from individuals<br>Santa Sleigh Collections<br>Client Contributions<br>Donations from organisations<br>**FUND RAISING EVENTS**<br>Wheathampstead Thursday Club<br>Other<br>Village Day plant stall<br>John Bunyan charity day<br>Carol singalong at Memorial Hall||**2024**<br>**£**<br>**3,351**<br>**147**<br>**9,234**<br>**3,957**<br>**3,352**<br>**11,999**<br>**32,040**<br>**2024**<br>**£**<br>**63**<br>**88**<br>**381**<br>**-**<br>**508**<br>**1,040**|2023<br>£<br>5,659<br>135<br>5,684<br>3,823<br>2,304<br>6,917|
|---|---|---|---|
||||24,522<br>2023<br>£<br>370<br>-<br>294<br>1,353<br>456<br>2,473|
|||||



## **3. FUND RAISING EVENTS** 

## **4. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023. 

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## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024** 

|**_Income from Voluntary Sources_**|**2024**|**2024**|**2023**|
|---|---|---|---|
||**£**||**£**|
|**_Collections & Donations_**||||
|Annual Appeal||3,351|5,659|
|Santa Sleigh Collections||3,957|3,823|
|Collection box proceeds||147|135|
|Donations from individuals||9,234|5,684|
|Member/Client Contributions||3,352|2,304|
|Donation from Organisations|11,999||6,917|
||**32,040**||**24,522**|
|**_Grants - from:_**||||
|Wheathampstead Parish Council||-|-|
|Other||-|1,480|
|||**-**|**1,480**|
|**_Events - Proceeds from:_**||||
|Village Day Plant Stall||381|294|
|Other||88|-|
|John Bunyan Charity Day||-|1,353|
|Wheathampstead Thursday Club||||
|fund raising||63|370|
|Carol Singalong at the Memorial Hall||508|456|
|||**1,040**|**2,473**|
|**_Other Income_**||||
|Inland Revenue - Gift aid tax relief on donations||4,100|4,896|
|||**4,100**|**4,896**|
|**_Income from Assets_**||||
|Investment Income||**2,598**|**2,485**|
|**_Total Receipts_**|**39,778**||**35,856**|
|**_Funds Held_**||||
|Accumulated Fund brought forward|79,547||74,377|
|Funds from Wheathampstead||||
|Thursday Club||-|-|
|Excess income over expenditure for||||
|year|17,568||7,998|
|Gain/(loss) on investments|(|179)|(2,828)|
|**ACCUMULATED FUND as at 30**||||
|**April**|**96,935**||79,547|



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## **WHEATHAMPSTEAD COMMUNITY GROUP** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024** 

- ` 

|**_Expenditure in the Year_**|**2024**|**2024**|**2023**|
|---|---|---|---|
||**£**||**£**|
|**_Direct Charitable Expenditure_**||||
|Aid to or for persons in need||5,165|6,963|
|Grants to local organisations||4,850|9,941|
||**10,015**||**16,904**|
|**_Fund raising costs_**||||
|Annual Appeal||382|508|
|Village Day Plant Stall||90|-|
|Carol Singalong refreshments & Raffle Prizes||307|272|
|Santa Sleigh Collection expenses||482|359|
|||**1,261**|**1,139**|
|**_Charity running costs_**||||
|Costs of January get together for WCG Volunteers||390|495|
|Costs of Summer get together for WCG Volunteers||110|108|
|WCG Luncheon Club costs||574|346|
|Memberships & donations||95|-|
|Dementia Group||1,020|-|
|BT Telephone Costs for transport service||370|326|
|Community Telephone Support||189|180|
|AGM costs for hall hire & refreshments||48|47|
|Insurance for Public Liability & volunteer drivers||955|817|
|Administration costs||850|2,370|
|Bank Fees||266|313|
|Web Site costs||49|96|
|DBS Fees for Volunteers||275|251|
|Training courses for volunteers||120|-|
|||**5,350**|**5,350**|
|**Wheathampstead**||||
|**Thursday Club**||**5,623**|4,465|
|**_Total expenditure_**|**22,210**||**27,858**|
|**_Excess income over expenditure_**|**17,568**||**7,998**|
|**_Increase/(Reduction) in valuation of_**||||
|**_investments_**|**(**|**179)**|**(2,828)**|
|**_SURPLUS FOR THE YEAR_**|**17,388**||**5,170**|



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