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2025-03-31-accounts

ONGAR AND DISTRICT COMMUNITY ASSOCIATION

TRUSTEES ANNUAL REPORT

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31[st] March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No.: 270668 (England and Wales) Principal Office: The Budworth Hall, High Street, Ongar, Essex, CM5 9JG Trustees: Mr. D J De O Irving (appointed 13[th] August, 2011) Mr. S Watson (appointed 1[st] November 2023) Mr. P. Ivey-Ray (appointed 1[st] September 2024)

Key Management Personnel

Chair Mr. P. S. Keska Treasurer Mr. R. Picking Accountants Forest Accountancy Services Ltd., Unit 1c Suffolk House Business Park, Ashwells Road, Pilgrim’s Hatch, Brentwood, Essex, CM15 9SG Bankers The Co-Operative Bank p.l.c. P.O. Box 101, 1 Balloon Street, Manchester, M60 4EP

Objectives and Activities

To promote the benefits of the inhabitants of Ongar and the neighbourhood, without distinction of sex, sexual orientation, race, or of political, religious or other opinions, by associating the local authorities, voluntary organisations and inhabitants, in a common effort to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life of the said inhabitants and to establish or to secure the establishment of a Community Cantre and to maintain, manage, or to co-operate with any local statutory authority in the maintenance and management of, such a Centre for the activities promoted by the Association and its constituent bodies in furtherance of the aforementioned objects.

The main activities undertaken in relation to those purposes are the hiring of the Ballroom, Concert Room and Meeting Room and the rent of the Coffee Bar and restaurant contained

within the Budworth Hall. The Trustees have given due consideration to the Charity Commission’s guidance on the public benefit requirement contained in the Charity Commission’s documents, PB1, PB2 and PB3.

Achievements and Performance

The Charity has made major improvements to the Ballroom, including making the room more accessible to less-abled bodied persons and continues to improve the property both in providing facilities for all persons and the décor of the building.

One room is given over to an exhibition on the history of Ongar, presented by the Ongar Millenium History Society and this room is opened to the public on a regular basis. No charge is made by the management committee to the Ongar Millenium History Society for this facility.

The Charity continues to market the halls to residents, local sports and social organisations and local schools. The funds generated from these activities enable the Trustees to continue the upkeep and maintenance, and make the necessary improvements to the facilities within this Grade II listed building.

Financial Review

The financial results for the year ended 31[st] March 2025 were as expected.

The Charity’s trading company, The Budworth Trading Company Limited, operates the bar contained within the building and the profits arising from this trade are donated to the Charity to assist with the Charity’s objectives.

Reserves are held for the continued maintenance, upkeep and improvement of the building.

Structure, Governance and Management

The Ongar and District Community Association is an unincorporated charity and is governed by the Constitution, drawn up on 17[th] October 1996.

The methods adopted for the recruitment and appointment of new trustees are to advertise within Ongar and the neighbourhood and then for existing Trustees and the Executive Council members will confer and, where more than one person has applied for appointment, a vote will be taken and a majority decision reached.

Statement of Trustees’ responsibilities in relation to the financial statements

The Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).

The Trustees are responsible for keeping proper records that disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that

the financial statements comply with the Charities Act, 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed and the Constitution.

The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for compliance with all health and safety regulations and ensuring that there is no discrimination of any sort of the users of the Charity’s facilities.

Signed on behalf of the Charity’s Trustees

Mr. S. Watson

23[rd] October 2025

ONGAR AND DISTRICT COMMUNITY ASSOCIATION

Statement of Financial Activities for the 12 months to 31st March 2025

Notes
Incoming Resources
Charitable trading income
2
Donations & Other Income
Affiliations & Membership Fees
Investment Income
3
Total Incoming Resources
Resources Expended
Purchases
Salaries
5
Contractor Building Services
Light and heat
Rates and water
Repairs
Telephone and postage
Printing and stationery
Insurance and licences
Accountancy
Consultancy
Depreciation
Sundry expenses
Bank charges
Website
Advertising
Subscriptions and donations
Cleaning
Total Resources Expended
Net incoming resources before transfers
4
Unrestricted Funds at 1st April
Unrestricted Funds at 31st March
Unrestricted
Funds
£
41,281
49,863
150
419
91,713
142
7,838
3,390
11,955
1,105
12,511
1,081
43
7,968
5,646
0
14,408
0
0
344
0
25
1,767
68,223
23,490
124,522
£148,011
Year to
31.3.25
£
41,281
49,863
150
419
91,713
142
7,838
3,390
11,955
1,105
12,511
1,081
43
7,968
5,646
0
14,408
0
0
344
0
25
1,767
68,223
23,490
124,522
£148,011
Year to
RESTRICTED FUNDS
31.3.24
31.3.25
31.3.24
£
£
£
36,518
63,182
177
54
99,931
0
0
0
11,544
4,875
16,482
766
29,722
782
52
7,818
5,104
825
5,292
718
6
745
378
0
2,195
87,303
0
0
12,628
0
0
111,894
19,962
19,962
£124,522
£19,962
£19,962

ONGAR AND DISTRICT COMMUNITY ASSOCIATION

Balance Sheet as at 31st March 2025
Fixed Assets
Tangible Assets
Current Assets
Debtors
Cash at bank and in hand
Investments
Creditors
Amounts falling due within one year
Net Current Assets
Total Assets less Current Liabilities
Funds
Restricted Funds
Unrestricted funds - general
Total Funds
Notes
6
7
8
Year to
31.3.25
£
114,752
29,293
61,899
3
91,195
37,975
53,220
£167,973
19,962
148,011
£167,973
Year to
31.3.24
£
45,052
27,526
84,302
3
111,831
12,399
99,432
£144,484
19,962
124,522
£144,484

The accounts were approved by the Trustees on 23rd October 2025

For and on behalf of the Trustees

S Watson Trustee

ONGAR AND DISTRICT COMMUNITY ASSOCIATION

Notes to the Accounts for the period ended 31st March 2025

1. ACCOUNTING POLICIES

Basis of Preparation

The accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and follow recommendations in Statements of Recommended Practice: Accounting by Charities

Fixed Assets

Fixed assets are recorded at cost or, in cases where fixed assets have been donated to Ongar and District Community Association, at valuation at time of acquisition.

Depreciation has been provided at the following rates in order to write down the cost or valuation, less estimated residual value, of all tangible fixed assets, with the exception of freehold land, by equal annual instalments over their expected useful lives.

Furniture and equipment 15% Reducing Balance Fixtures and fittings 15% Reducing Balance Carpets 20% Straight Line Basis Improvements to property 20% Straight Line Basis Curtains & track fixings 20% Straight Line Basis

Incoming Resources

Incoming resources from operating activities

Income from community centres and lettings is accounted for on an accruals basis

Donations and Grants

Income from donations and grants is included in incoming resources when it is receivable

Membership and Affiliation fees

Income from membership fees and affiliations is accounted for on an accruals basis

Investment Income

Investment income is recognised in the accounts when it is received

Resources Expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, exclusive of VAT

Taxation

No provision has been made for corporation tax or deferred tax as the charity is a registered charity and therefore exempt.

Fund accounting

Funds held by the charity fall into the following categories:

Unrestricted general funds

These are funds which can be used in accordance with the charitable objects at the discretion of the trustees

Designated funds

These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects

Restricted Funds

These are funds that 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

ONGAR AND DISTRICT COMMUNITY ASSOCIATION

Notes to the Accounts for the period ended 31st March 2025

2. CHARITABLE TRADING INCOME
Unrestricted
Funds
£
Lettings
32,816
Café rental income
7,650
Café gas & water
324
Costs recharged
140
Fund-raising
350
Taxable sales
0
£41,281
3. INVESTMENT INCOME
Unrestricted
Funds
£
Interest Received
419
4. NET INCOMING RESOURCES BEFORE TRANSFERS
The net incoming resources before transfers is stated after charging:
Depreciation - owned assets
5. TRUSTEES, DIRECTORS AND EMPLOYEES
Staff costs were as follows
Wages and Salaries (Administration)
Social Security Costs (Administration)
The average number of staff employed by the charity during the year was
Management and administration
No employee earned more than £50,000 during the year
Year to
31.3.25
£
32,816
7,650
324
140
350
0
£41,281
31.3.25
£
419
31.3.25
£
14,408
31.3.25
£
7,838
0
£7,838
1 (2024 - 1)
31.3.25
1
Year to
RESTRICTED FUNDS
31.3.24
31.3.25
31.3.24
£
£
£
28,270
6,900
424
421
345
158
£36,518
£0
£0
RESTRICTED FUNDS
31.3.24
31.3.25
31.3.24
£
£
£
54
31.3.24
£
5,292
31.3.24
£
11,544
0
£11,544
31.3.24
1

ONGAR AND DISTRICT COMMUNITY ASSOCIATION

Notes to the Accounts for the period ended 31st March 2025

6. TANGIBLE FIXED ASSETS

Fixtures
& Fittings
£
COST
As at 1 April 2025
35,326
Additions
4,094
As at 31st March 2025
39,420
DEPRECIATION
As at 1 April 2025
22,060
Charge for the year
2,230
As at 31st March 2025
24,290
NET BOOK VALUE
As at 31st March 2025
£15,130
At 31 March 2024
£13,266
7. DEBTORS
Trade Debtors
Taxes & social security costs
Other Debtors
Prepayments and deferred income
8. CREDITORS: Amounts falling due within one year
Taxes & social security costs
Other creditors
Trade creditors
Accruals and deferred income
Furniture
& Equipment
£
27,803
27,803
19,402
1,359
20,761
£7,042
£8,402
Improvements
Carpets
to Premises
£
£
988
43,992
80,015
988
124,007
198
21,398
198
10,620
396
32,018
£592
£91,989
£790
£22,594
31.3.25
31.3.24
£
£
11,877
9,111
10,586
1,288
5,100
16,204
1,730
923
£29,293
£27,526
31.3.25
31.3.24
£
£
89
-10
6,019
4,752
3,261
6,067
28,606
1,589
£37,975
£12,399
Total
£
108,109
84,109
192,218
63,058
14,408
77,466
114,752
45,052

9. INDEPENDENT EXAMINERS & AUDITOR'S REMUNERATION

The total paid by the charity to the independent examiner and the auditors, related to the following services:

Audit
Independent Examination
31.3.25
£
0
0
0
31.3.24
£
0
0
0

ONGAR AND OISTRICT COMMUNITY ASSOCIATION INDEPENDENT EXAAIINER'S REPORT I réport lo the oft ry •umin>tioTr ol •tat•rnwl¥ of lh• ¢r •nd Di•tricl CtynmLm•ty A$eowtion Ichthty ntsmber 27Q6681 tor Ihe year end•d 31 Uareh 2025. Ro•poTr•il>ilitieg and b••49 of r•port As lh• charity's Tru5102s, ygu affj l9w￿l￿1 fLY tt)• W•paral￿ ol lh• fmanclthl sialwn•Thts in accordarKe Wilh the requir•))enls of tl Charrties ACL 2011 (Tr Acr). The T￿￿tee6 constder Ihat an audlt Is nol r•qulred foi Ihe year under Ihe Ch9rI￿A¢l. 2011, Se¢bDn 14412} and that ￿ independent examirnètyon ￿ fwiled. l ￿pOrt ￿ respect of my examInt￿l ol Ihé ¢hanty's finan¢ial siaiemen15 catti￿ out under se¢tK 145 01 The Act ar¥J. in carrying gul my examina¥on. I have loll¢w•d all th• appatyo ¢Jv•cll¢n6 9iVÈ by Charl￿5 Comrnission under secilon 145151{b) ot the Act. Ind•p•nd•nt •xamin4f'B &tat•mont I hav• complgted rfty examinab'on Ind I ccnfirm that matefial matters ha￿ com• lo my allét)lion irn c¢nrctw with th8 examlnaiion. whlch olve me Cause to belwe in any mBten' ￿9P￿1 that The ac¢ounbn9 We￿ kept in respect of the Cnarrty a3 re9￿￿j ty sectxm 130 01 Ihè Acl 0¢ The financial $iatèments do rKrt Kc¢rd with th¢JBe records; Tho finafic￿ stattments do nd comply vnth the appliGBble feqijirements corKeming the forni and Gon1￿1 of finafjc￿ Statements set osjl In charrt￿ (Accounts Reports) fte9u1ai￿ns. 2008. Olf￿ than any rwuiitsmefflt thai the firLonci8151aternents give a'tr￿ l•'f Vi**', ththKh ffj • matter considered 15 part of an ir)depoTrlenl examInal￿n. I hgve no wnwng and h￿e c4xne across no other mallern In ¢onnKtitin wilh iThe ex&n￿all9￿ to whKh attention should be drawn in Ihl$ fep)ri In Qfdei lo ¢nabl• a propw urbderntandlng of Ihe $tatem•ntS to b• T•a¢Ph￿. Mrs Rirth Ryan SP K•Eii•bury ". E88éX, CMS 9HA TEY l 2025