REGISTERED CHARITY NUMBER: 270851
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Heatherside Community Association
Heatherside Community Association
Contents of the Financial Statements
for the Year Ended 31 March 2025
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Page |
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Report of the Trustees |
1 |
to |
4 |
Independent Examiner's Report |
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5 |
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Statement of Financial Activities |
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6 |
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Balance Sheet |
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7 |
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Notes to the Financial Statements |
8 |
to |
11 |
Detailed Statement of Financial Activities |
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12 |
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Heatherside Community Association
Report of the Trustees
for the Year Ended 31 March 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March 2025.
ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Constitution
TheAssociationpromotesthebenefitoftheinhabitantsofHeatherside,Camberley,Surreyand the
neighbourhood,andinparticular,operatesaCommunityCentreintheareainco-operationwith Surrey
Heath Borough Council.
TheAssociationisgovernedbyawrittenconstitutionfirstadoptedon29thApril1980,amendedon17th June
1981,4thJune1990and26thJanuary2017.AlllandandbuildingsareheldbyTrusteesappointedfor this
purpose. The Trustees are as follows:
Paul Reynolds, Michael Kelly, Kerrie Curtis, Helen Juneja, Heather Valletta.
The Association is managed by the Council. Members of the Council are appointed at the AGM.
OneCouncilmemberisappointedpersectionandconstituentbodyandmatchedbyappointment of
individualmembers.OnememberisappointedtorepresenttheAssociatemembers.TheTrusteesmay appoint
two members.
Membership
Individualmembershipisopentoanyonelivinginarea.ConstituentbodiesarebodiessuchasSurrey Heath
BoroughCouncilandothervoluntaryorganisations,whichregisterassuch.Sectionmembersarelocal groups
registeredwiththeAssociation'sCouncil.Allmembersofthecouncilretireannuallybutareeligible for
reappointment.
Page 1
Heatherside Community Association
Report of the Trustees for the Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Chairman's Report 2023-2024
Iwouldfirstliketothankyouallforthetrustwhichyouplacedinme byelectingme asChairmanfollowing the
retirement of Paul Reynolds.
It'sanhonourtotakeontherole,butindoingsoIwouldliketothankPaulforhisleadership, dedications
steady guidance during his tenure in a challenging and active year. His service has been greatly appreciated.
Thisreportreflectsnotonlytheworkofthepastyear,butalsothesharedcommitmentofateam determined
to improve and sustain the Heatherside Community Centre for all those who use it and benefit from it.
Lease and Legal Progress
WhenItookoverthepositionofChairman,Iinheritedalongrunningandseeminglynever-endingsaga. The
lackofaleasewasblockingthereleaseofmuchneededfundingfromSurreyCountyCouncil. Investigation
showedthatwehadasolicitorworkingforus,whilstSHBChadbothasolicitorandalawyerworkingon their
behalf.Acoupleofface-to-facemeetingsonmypartmanagedtogetallthreegroupstounderstand what
weneededandwithinashorttimewehavetheleaseagreedandsigned.Mythankstoallthose concerned
andparticularlyKerrieCurtis,whotooktimeoutduringastressfulworkperiod,toactasthesecond signature
required along with me, on the legal documents.
Centre Improvements
TheyearhasshownsomeexcellentprogressandimprovementsintheCentre.ApplicationsforGrant Funding
fromSurreyCountyCouncil,supportedbyEdwardHawkins,forwhoseeffortsweareverygrateful,have raised
more than £68,000.
Asaresult,thehallfloorhasbeenrefurbished,newwindowshavebeeninstalled,andthestagehas been
re-varnished.Addedtothis,theroofreplacementiscomplete,andtheloftwindowshavebeen permanently
closed, making the building warmer, safer, and more welcoming.
We arepresentlyworkingonreplacingtheexistingoldlightingthroughthebuildingplusinstallinganew sound
systemandprojectorinthehallwhichwillgreatlyimprovetheacousticsandenablethehalltobeusedfor a
diversity of entertainment, which will attract new users and raise funds for the Centre.
Finances
Ourfinancialreportshowsaslightlossinbookingsinthepartyear,butwithimprovementsinplace and
continuedstrongmanagementfromourTreasurer,LyndseyWilliams,weexpectamodestprofitnext year.
RisingrunningcostspromptedtheCommitteetoapprovea12%increaseinhirefees,andwehaveagreed to
phaseouttheaffiliationdiscountby5%overthenextthreeyears.Thesestepsarenecessarytomaintain our
financial stability without compromising on quality.
Committee Changes
InadditiontomyappointmentasChair,wewelcomeLyndseyWilliamsasTreasurerandCarolPearce as
Minutes Secretary. I am looking forward to working with them.
IwouldalsoliketothankAnitaandCornellfortheircontinuedhardworkthroughtheyearinmaintaining the
smoothoperationoftheCentre,andfortheirhelpandguidancetomeinthelastfewweekswhilstIget to
grips with the position of Chairman.
Thanks
OurthankstoMartinWallmanforupdatingourwebsite,whichhasalreadyhelpedtoimproveourvisibility in
the community.
In Memory
WeweresaddenedtolearnofthepassingofourformerChair,MikeRobins.A£50donationwasmadeto a
blood cancer charity, in his memory. His contribution to this Centre will not be forgotten.
Page 2
Heatherside Community Association
Report of the Trustees for the Year Ended 31 March 2025
Looking Ahead
Lookingahead,wehavemuchto beproudofand moreto accomplish.I'mlookingforwardto workingwith all
ofyoutobuildontheexcellentfoundationthathasbeenlaid,andwithyourcontinuedteamwork and
support,andasharedvision,wewillensurethattheCommunityCentrewillremainavitalhubfor the
Heatherside Community.
Warm regards,
Mike Kelly
Chairman
Public Benefit
TheTrusteeshaveconsideredtheguidancepublishedbytheCharityCommissionregardingpublic benefit
and the work of the charity.
FINANCIAL REVIEW
Financial position
TheAssociationgeneratedaprofitintheyearof£151.Thefinancialpositionofthecharityis considered
satisfactory.
Thecurrentlevelofreservesisnowapproximately£30,478.Reservesof£18,000isconsiderednecessary to
coveroperationalresponsibilitieswhilstthebalancewillprovideforfutureunforeseenrepairs and
improvements to the Community Centre.
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
270851
Principal address
Heatherside Community Centre
Martindale Avenue
Heatherside
Camberley
Surrey
GU15 1BB
Trustees Members of the council
Constituent and section members
J Sturt - Savoy Singers
H Kelly - Church
A Constantine - Pre-School
SHBC - Cllr J Skipper
SHBC - B Raikes
Individual members
L Williams - Treasurer
C Pearce - Secretary
M Kelly - Chairman
P Reynolds
D Radford
H Juneja
K Curtis
H Kelly
Page 3
Heatherside Community Association
Report of the Trustees
for the Year Ended 31 March 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
...........................................................................
Trustee
Page 4
Independent Examiner's Report to the Trustees of
Heatherside Community Association
Independent examiner's report to the trustees of Heatherside Community Association
IreporttothecharitytrusteesonmyexaminationoftheaccountsofHeathersideCommunityAssociation (the
Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As thecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordance with
the requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActand in
carryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommission under
Section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
A M Skilton
Date: .............................................
Page 5
Heatherside Community Association
Statement of Financial Activities for the Year Ended 31 March 2025
2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
81,656
EXPENDITURE ON
Charitable activities
Charitable
81,505
NET INCOME/(EXPENDITURE)
151
RECONCILIATION OF FUNDS
Total funds brought forward
30,327
TOTAL FUNDS CARRIED FORWARD
30,478 |
2024
Total
funds
£
50,292
53,864
(3,572)
33,899
30,327 |
|
|
The notes form part of these financial statements
Page 6
Heatherside Community Association
Balance Sheet
31 March 2025
|
|
2025 |
2024 |
|
|
Unrestricted |
Total |
|
|
fund |
funds |
|
Notes |
£ |
£ |
CURRENT ASSETS |
|
|
|
Debtors |
5 |
105 |
192 |
Cash at bank and in hand |
|
31,601 |
31,731 |
|
|
31,706 |
31,923 |
CREDITORS |
|
|
|
Amounts falling due within one year |
6 |
(1,228) |
(1,596) |
NET CURRENT ASSETS |
|
30,478 |
30,327 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
30,478 |
30,327 |
NET ASSETS |
|
30,478 |
30,327 |
FUNDS |
7 |
|
|
Unrestricted funds |
|
30,478 |
30,327 |
TOTAL FUNDS |
|
30,478 |
30,327 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
Trustee
The notes form part of these financial statements
Page 7
Heatherside Community Association
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102) (effective
1January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicablein the
UKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.
TheaccountsincludetheincomeandexpenditureoftheAssociationonlyanddonotinclude the
accountsofotherrelatedorganisations,includingparentsandtoddlergroup,seniorcitizengroup and
play groups which use the Association's premises.
Income
All incomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoverits estimated
useful life.
Fixtures and fittings
- 33% on reducing balance and 15% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norfor the
year ended 31 March 2024.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31March2025norfortheyear ended
31 March 2024.
continued...
Page 8
Heatherside Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
|
|
|
Unrestricted |
|
|
|
fund |
|
|
|
£ |
|
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
50,292 |
|
EXPENDITURE ON |
|
|
|
Charitable activities |
|
|
|
Charitable |
|
53,864 |
|
NET INCOME/(EXPENDITURE) |
|
(3,572) |
|
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
33,899 |
|
TOTAL FUNDS CARRIED FORWARD |
|
30,327 |
4. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
Fixtures |
|
|
|
and |
|
|
|
fittings |
|
|
|
£ |
|
COST |
|
|
|
At 1 April 2024 and 31 March 2025 |
|
26,153 |
|
DEPRECIATION |
|
|
|
At 1 April 2024 and 31 March 2025 |
|
26,153 |
|
NET BOOK VALUE |
|
|
|
At 31 March 2025 |
|
- |
|
At 31 March 2024 |
|
- |
5. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
2025 |
2024 |
|
|
£ |
£ |
|
Other debtors |
105 |
192 |
continued...
Page 9
Heatherside Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
2025 |
2024 |
|
£ |
£ |
Other creditors |
1,228 |
1,596 |
7. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS |
|
|
|
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.24 |
in funds |
31.3.25 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
30,327 |
151 |
30,478 |
TOTAL FUNDS |
30,327 |
151 |
30,478 |
Net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
81,656 |
(81,505) |
151 |
TOTAL FUNDS |
81,656 |
(81,505) |
151 |
Comparatives for movement in funds
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.23 |
in funds |
31.3.24 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
33,899 |
(3,572) |
30,327 |
TOTAL FUNDS |
33,899 |
(3,572) |
30,327 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
50,292 |
(53,864) |
(3,572) |
TOTAL FUNDS |
50,292 |
(53,864) |
(3,572) |
continued...
Page 10
Heatherside Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.23 |
in funds |
31.3.25 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
33,899 |
(3,421) |
30,478 |
TOTAL FUNDS |
33,899 |
(3,421) |
30,478 |
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
131,948 |
(135,369) |
(3,421) |
TOTAL FUNDS |
131,948 |
(135,369) |
(3,421) |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 11
Heatherside Community Association
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025 |
|
|
|
2025 |
2024 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Hall bookings |
56,499 |
50,092 |
Other income |
90 |
200 |
Government grants |
25,067 |
- |
|
81,656 |
50,292 |
Total incoming resources |
81,656 |
50,292 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Wages |
32,255 |
32,080 |
Insurance |
1,206 |
1,772 |
Light and heat |
8,969 |
7,228 |
Telephone |
848 |
727 |
Postage and stationery |
734 |
1,037 |
Sundries |
947 |
684 |
Cleaning |
3,650 |
2,420 |
Repairs and maintenance |
28,622 |
6,020 |
Performing Rights Society fees |
602 |
951 |
|
77,833 |
52,919 |
Support costs |
|
|
Governance costs |
|
|
Independent examiner's fees |
1,000 |
945 |
Legal and professional fees |
2,672 |
- |
|
3,672 |
945 |
Total resources expended |
81,505 |
53,864 |
Net income/(expenditure) |
151 |
(3,572) |
This page does not form part of the statutory financial statements
Page 12