Charity registration number 270999 ST.FRANCIS, NEW DENHAM AND WILLOWBANK COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ST.FRANCIS, DENHAM AND WILLOWBANK COMMUNITY ASSOCIATION LEGAL ADMINISTRATIVE INFORMATtON Trustee$ H. Buler IChar&nanl Mrs A. Valentine ITaSUrer) G. Chambedain (Secretary) MrA.Valentine IPresid8ntl C. Alexander B. Dunlop V. Hamberger Mr5 N. Bigg Mr B. Bigg Mr M. Dunlop A. Bnnan Charlty numbor 270999 PrlnGipal address The Community Centre Oxford Road New Denharn BucklnghamshS U89 4DW Indap8ndent ¢xamlner Gary Hook FCCA 33 Newtown Road New Denham Bu¢kinghamshire UB9 4BE
ST.FRANCIS, NEW DENHAM AND WILLOWBANK COmMUNITYS0ClATION CONTENTS Pag¢ Trustees, Port d•pendent exarnln8r'5 r8POrt ststement of financial activities Balanee sheet Notes to the ffinanGial statemonts
ST.FRANCIS. NEW DENHAJA AND WILLOWBANK COMMUNITY ASSOCIATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees pr8s8nt their annual port and financial statem8nts for the y8ar ended 31 Augusl 2025. The a¢counts have been prepared in 8ccordan¢e with the aGcouriting px)licies s81 out in note 1 to thg aUnts and comply with tr* chariws constitution, th8 Charities Aet 2011 and'A¢¢ounting arid Reporbng by Charities.. Statement of Recommended Practice applicable to ¢harilies pparfng thelr act(ntS in ac¢ordance with the Financial Reporting Standard apicable in the UK and Republic of Ireland IFRS 1021. las amenderl for acmunting period5 commencing from 1 January 20161 Obj8Ctiv?5 and actlvltlgs The charities objects a, as sèt out in it5 gov8rning doCunC to promote the benefit of the Inhabitants of New Denham and Wlliowbank and the neighbourhood wthout the dists"ncts"on of sex or pd1tal. religious orolher opinions. Th8 Trustses have paka duè ffjgard to guidancé i55U8d by th8 Charity Commis6ion in de¢idin9 what activib8s th8 charty should undertake. Th8 main actiwties of the charity, undertaken for th8 public b8nefit in r8Lgbon to th8 ¢hariVs objects, are oiganising various fun(J raising events. nting out the Mllage hall and car park, and nwking donatvjns to various chariti8s for children and the eldedy. hievements and rfOrManc• Flnanclal revlew 1$ the policy ol the chariiy Ihat unrestricted funds which have not begn designated for a specrfic use should b8 inve8ted in hvjh interest bu5ines5 accounts. These funds are to be Ltsed at the ¢hariWs discretion in tho futura. Trustees have a55essed the msjor ri5k5 to which the charily is gxposed, and a satisfied that Systems are in pla to rnitigale exposure to th8 rnajor risks. Structurè, goveman¢e and management tharity is an association 9overn8d by Its consltutlon. which was Ilrst adopted on 14 Octob8r 1975 and amend8(l on 16 February 1976. Trust8es who served during the year and up to the date of signabjre of the financial statements were.. H. Buller Ichairrnanl Mrs A. Valentine ITre8surerl G. Chambedain IS&cxetaryl Mr A.Val8ntine (pS1dentI C. Alexander B. Dunlop V. Hamberger Mrs N. Bigg Mr 8. Bigg Mrm. Dunbp A. Brennan Twstees are votsd onto ihe comTTittee by members, at whi¢h pryntthey automatllY become trustees. Non8 of the Trustaes has Y benefic1 interest in the charity. The trustees, reportwas approved by th8 Board of Trustees. Mrs K Valentine (Treasurerl Trustee Date.. Its16 Pag8 1
ST.FRATrICIS. NEW DENHAM AND WILLOINBANK COMmUNITYs0¢1ATI0N INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST. FRANCIS, NEW DENHAM AND YIILLOWBAJ4K COMMUNftY ASSOCIATION FOR THE YEAR ENDED 31 AUOUST2025 I report to the Trustees on rny examination of thg financial statetnents of St. Fr8nci$, New Denh&m and Willowbank CommunityAssociation {the thartyl for the year ended 31 August 2025. Responsibilities and ba$is of report A$ the Trust8es of th8 charity you aro responsible for the preparalon of financial slaternenls in a¢cordan with the requIrnents of th8 Charities Act 2011 Ithe 2011 Act). I report in respect of my ex8rnination of the charitvs financial stat8m8nts carried out under section 145 of the 2011 Ad. In carrying Jt my 8xaminalion I have followed 811 the applieabl¥ DlreGtions given by the Charity Commission under section 14515llbl of the 2011 Act. Indapendent exarninoe$ $tat8rnont Your Bttention is drawn to the fact that the eharty has prepared financial statement5 in accordance wllh Acc(xJnling and Reportlng by Charitie5 preparing th8ir2ccounts in accordanee with the Financial RepOlng Stsndard applitrAble in the UK and Republic of Ireland IFRS 1021 in preference lo th8 Accounting and RerA)rting by chare$.. Statetnent of Recommend8d Practice issued on 1 April 2005 which is referred to in the extant regulations but has now b88n withdrawn. l understand trat this has don8 in ord8rforfinancial statements to provide a tru8 and fairview in ac¢ordan¢e with G8n8rally Accepted Accountsng Pra¢li¢e eff8Gtive for r8porting p8riod$ beginning or aYt8r 1 January 2015. I have compted my examination. I confimi that no matters have corne to my attention in connectK)n wth the examination giving cause to tlieVe that In any material speCt.. ac¢ounting record5 were not kept in respect of the ¢harrty as rsquired by s8CtK)n 130 of Ihe 2011 Act.. or the financial slaternent5 do not accord wth those records". or the finanrial slaternent5 do not comply with appli¢abie requlremeN$ conceming tho form and content of 8ccounts set out in the Charities IAccounts and R8POrtsl Regulations 2008 other than any r8quirement that the accounts giv8 a Iwe and fair view whith is not a Mattersid•r¢d a8 part of an indeperdent examination. I have no concams and h8V8 come across no oth•r matters in connècuorn wth th8 examination to vthich attention should be drawn in this report in orderto enable a proper understanding of the financial statements to be reache Gary Hook CA 33 N8wlown Road D8nh8m Buckinghamshlre UB9 48E Dated.. aols Page 2
ST.FRANCIS, NEW DENHAM AND wILLOWBK COMMUNITY ASSOCIATlOt4 STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Notes )come from.. Charitable activits88 Inve$tm&n15 30.922 575 33,489 433 Total Incorne 31,497 33,922 erndltur¢ on- Charrtab18 8ctivits8S 24,839 35,707 Net Incomellexpendlturel forth• y•&rl Net Movement In funds 8.658 11,7851 Fund balances at 1 September 2024 63.766 65,551 Fund balances at 31 August 2025 70,424 63,766 The statement of the finarKial a¢tivties includes all gains and J05se5 recognis8d ITh th8 year. l iThcom8 and expenditure derive from continuing acti¥t. Pagè 3
ST.FRANCIS, NEW DENHAM AND WILLOIN8ANK tOMMUNrrY ASSOCLATION BCE SHEET ASAT31 AUGUST2025 2025 2024 Notss Fixed 888et$ Tangible Fixed Assets Current as$ets Debtors Cash al bank and in hand 10 731 71,393 1,293 63,973 72.124 65,266 Creditors: amounts falling duo wlthin on8 year 11 1,700 1,500 Net eurrent assets 70,424 63,766 Total assets less rytl Ilabilitie5 70,424 63,766 Income funds Unrestricted funds 70.424 63,766 70,424 63.76fj The fin8n¢ial statemt$ We approved byth8 TTU8tees on Mrs A ValentSne (raSurer) Trustse Page 4
ST.FRANCIS, NEW DENHAM WILLOWBANK COMMUNITY ASSOCIATION NOTES TO THÉ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 £counting pollcies Charity iftftsmiation St. Francis, New D8nham and Willowbank CornmunltyAsswation is a charitabl8 assoclatlon regSst8r8d In England and Wales and govomed by its constitution. which was first adopted on 14 Odober 1975 and amende{5 on 16 February 1976. The principal place ol businèss is 80. Oxford Road, New Denham, Bu¢kinghatn5hire, UB9 4DW. Ac¢ounting conventlon The accounts hav8 en 9Parad in accordance with th8 Charits constitution, th8 Charities Act 2011 and 'Accountin9 and Reporting by Charities.. Statement of Rewrnrnended Practi applicable to charities pieparing theiraccounts in acGordance with Ihe Financial Reporting Standaid appllcable in the UK and Republic of Ireland IFRS 1021. las arnended lor accounting pEriods commencirng from 1 January 20161. The chafity is a Public Benefit Entty as defined by FRS 102. The Charity ha$ tsken advantage of the provisions in the SORP for charities applyn9 FRS 102 Update 8ull&tin 1 not to pr8par8 a Stst8ment of Cash Flows. The financial slaterrents have departed from Charities IA¢cowts and Reportsl Regulations 2008 onty lo the eknenl qUred to provide a true an(t talr view. Thls departure has involved following the Statement of Recommend8d Practice for charitl8s applyirvj FRS 102 rath8r than th& version of th8 Ststem&nt of Recommended Practi which 15 referred to in the Regul8lion5 but whh has since been wilhdrawn. The linan¢ial statements are prepared in stedlng, which is the funcbonal currency of the ¢harity. Monetary amounts In these fin8n(ial ststoments are rounded to the n8arest £. Th6 8CCOLJnts have b8en pr8par8d under the historical cost convention. The principal aon'n9 policies adopted are set out below. Going GonG8m At the time ol approving the financial statetnent5, the Trustees have a reasonable 8xpectation that the charity has adequatè resources to continue in operational existence for tt)e fOsee•ble fvtur8. Thus thè Tru5tses ntinue to a(k)p¢ the going Goncem basis of awounting N preparing thE finanGiyI Statements. Charitabla funds Unrestricted funds Ere avai18b18 for us8 at Ihe diser8tion of the Tru8tses in futtheranct of their ¢hadtat)le objectNes. The ¢harty has no $b)cle(l funils. In¢omlng Yesour¢es Income 1$ ra¢ognised when thg ¢Aanty is legalty ¢nts"Ued to it aft$r any pert(manc& eonditions havo been mat, Ihe amounts can be measured reli8y, and it is probÈbl& that income will be received. Cash donations a re¢ognised on receipt. Pa9e 5
ST.FIiANCIS, NEII DENHhJA AND IAILLOWBANK COMMUNifY ASSOCIATION NOTES TO THE FINATrJCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollel•8 {Continuedl Resoureès èxpendad Expenditur8 is recognised ce ther8 is a legal (Y constructs.ve oblhjati( to transfereconomlc benafrt to a third party. it is probable that a transfer of 8conomic b8n8fils will b8 required in 8etUemÈnt, and the amount of the obligation can be measured lIablY. Expenditure ts classified by activity. The eosts of each activity are made up of thè total of diréet costs and shared costs, induding 5UPPDrt costs invofv8d in undertaking each activity. Direct costs 8ttributsble to a Sngle 8CtNity Sre alloc8ted dir8Ctty to that activity. Shared costs whh contribute to more than one activity and support costs which are not attributable to a single activity are apportion8d b8fv488n thosè activi1188 on a bas consistent with the use of resources. Central staff costs are allttated on the basis of time spenL and depre¢iation Gharges are allo(atBd on the portion of the asset's Use. Tanglbl¢ flx¥d a6s•ts Tangible fixed 8ssels are initially rneasud at cost and Subsequenly rreasured alcost, net of depwiation and any impairm8nt k)s888. D9preci8tion is re¢ogni3ed 30 88 to write off th8 co of 85$ets18&8 their reaidual v8lue8 over their useful live on th8 fdlowing ba58S'. FehOld land and bU11ng6 Fixtures and filtings Computers 2% Straight line 20% straight line 20tsA stmlght Ilne The gain or loss arising on th8 disposal ol an as58t 15 det8rrnin8d as th8 diff8r8nc8 b8lw8en th8 sal8 prcc8ed5 and th8 carrwng valu8 of the ass8t, and is recogni58d in the statsm8nt of finan81 aetivit188. Impalrnient of fixed asset8 At each reFOrting end date. the charity revigws the Carrying arnounts of its tsryible assets to determine wh8th8rthere is any indi¢alion thattho88 a$$ets havo $uffgrgd an impaiment10s8. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the exient of the impaimient lf 8nyl. Cash and ¢ash equlvalents Cash and cash equivalents include cash in hand, deposits held at ¢all wilh banks, other sh(Kt-temi liquid invtslrnents wrth original rnaturilios of thraè InthS or loss. and bank overdrafts. Bank ov8rdrafts are shown thin bo[wingS ill current liabilitie$. Criti¢al a¢¢ounting e5timate$ and jud9ements In the application of the charity$ a¢counting policies, the Trustees are required to make judgement5, estimates and assumptions about the rry1j amount of assets and liabilth.es that aTr not readily apparent from Olher sources. The esJmale$ and associate¢ assumptions a based on hlstorical experience and other fa¢tors that a fnsided to be levartt. ktual $tt$ may drfferfrom these estimates. The estirnates and underlying assurnption5 are re¥ed on an ongoing basis. Revisions to accounting estimates are recognised in the pèriod in which the estimate is rtVi6ed where the revision affects only Ihat period, or in tho period of the revision and fure periods where the revision affects both ¢urrent and future perw)ds. Page 6
ST.FRANCIS, NEW DENHAM AND IMLLOWBANK COMMUNifY ASSOCIATION NOTES TO THE FINAJ4CIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDEO 31 AUGUST 2025 Ineome from eharitable actlvltle$ 2025 2024 Hire ol hall HI of car park Donation5 29,002 1,900 31.163 2,326 30,922 33,489 Investments 2025 2024 Interest retsivab18 575 433 Charltablg artlvltt96 2025 2024 Depreciation and 1rnpaimnt Donations and grant lun(Ilw of activities Rates A(xount8ncy fees Repairs and maintenance Insurance Sundry expenses Lioht and heat Cleaning and gardening 167 7.350 1.248 1.950 10,220 1,053 43 4,001 9.675 1,448 1,500 4.128 1,076 216 4.353 12,118 24.E39 35,707 Page 7
ST.FRANCIS, NEW DENHAM AND VIILLOWBANK COMMUNtrY ASSOClATK)N NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YE4R ENDED 31 AUGUST 202$ T1888 Non8 of th8 Trustees lor any pgrsons ¢(nected with theml recewed any r8rnun8r8tk)n or benefits from the charity during the year. Ernployees Tha 8V8ra9e Monthly number ol employees during the year was.. 2025 Numbèr 2024 Number Total There were m 8mF4oyees whosè annual remun$raiion was mor6 than £60,000. Taxatlon The charity is exempt from tsx on in¢ome arKI gain5 falling within section 505 of the Taxe5 Act 1988 or se¢tbn 252 of Taxalon of Charyoable Gain Act 1992 to the extent that th8$e applied to its ¢hantable objects. Pag8 8
ST.FRANCIS, NEVI DENHAM AND WILLOWBANK COMMUNifY ASSOGIAnON NOTES TO THE FNcL STATEMENTS ICONnNUEDI FOR TFE YEAR ENOED 31 AUCUST 2025 TangSbl8 fflxed assèts Frathold land and bulldlng8 Finurès a#d ffitlings Comput8YS Totsl Cost At 1 SeptembEr 2024 68,298 31.488 557 1rM),323 At 31 August 2025 68,298 31.4 557 100.323 Dèprèciation and Impalrm•nt At 1 September 2024 Dfrprecialion charged in the yew 68.298 31,468 557 100,323 At 31 Auwst 2025 31,468 10D,323 Caffwng amount At 31 Augu8t 2024 At 31 August 2025 io Debtors knounts falllng du8 wlnlln on& sar 2025 2024 Prepoyments Irmn8 731 1,293 Creditors.. amounts falllng du8 wlthln ot)È swr.. 2025 2024 Accmals ar dèferred inc(xnfy 1,700 1,500 12 Related partytrat188ctlons TIre were no dk8closatl8 related party Iran8aclons th& yw12024- non91. Rernuneratlon of key management P8r8onn81 There been no remuneralKn to key fflanagement P8rsonrl in the rAJrrÈntor prioryeoTr. Page 9