```
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
```
|||**`Page`**||
|---|---|---|---|
|**`Report of the Trustees`**|`1`|`to`|`4`|
|**`Independent Examiner's Report`**||`5`||
|**`Statement of Financial Activities`**||`6`||
|**`Balance Sheet`**||`7`||
|**`Notes to the Financial Statements`**|`8`|`to`|`11`|
|**`Detailed Statement of Financial Activities`**||`12`||
```
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
```