Charity registration number 274712 Company registration number 03769694 (England and Wales) GODMANCHESTER COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE" YEAR ENOED Z8 FE8RUARY ZQ25
GODMANCHESTER COMMUNITY ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trusteès Michael Peter Westcott Rudd- Director Alan Peter Hooker- Director Nicola Rule- Director Stephen Spencer- Dlrettor Gordon Charles All8ood Secretsry Michael Peter Westcott Rudd Charlty number 274712 Company number 03769694 Principal addres5 19 St. Ann5 Lane Godmanchester Cambridgeshire PE29 21E Registered office 19 St. Ann5 Lane Godmanchester Cambridgeshire PE29 21E Independent examiner TC Group 4 office Village. Forder Way Cygnet Park Hampton Peterborough Cambridgeshire United Kingdom PE7 8GX Bankers Lloyds TSB Bank Pl£ 99 High Street Huntingdon Cambridgeshire PE29 6DU
GODMANCHESTER COMMUNITY ASSOCIATION CONTENrs Page Trustees report Independent examiner's report Statement of financial artivities Balance sheet Notes to ihe financial statements 6-15
GODMANCHESTER COMMUNITY ASSOCIATION TRUSTEES REPORT IINCLUDING DIREoR$. REPORTI FOR THE YEAR ENDED 28 FEBRUARY2025 The Trustees present their annual report and financial statements for the year ended 28 February 2025. The financial statements have been prepared in accordan with the accounting policies set out in note I to the financial statements and comply with the Charity's Igoverning documentl, the Companies Act 2W6 and 'Aecounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 pParIng their accounts in accordance with the Financial Reportiri8 Standard applicable In the UK and Republic of Ireland IFRS 1021" leffective l January 20191. Objertive5 and activities The objects of the charity are to promote the benefits of the inhabitants of Godmanchester and the neghbourhood without the distinction of sex or political. religious or other opinions by associatin8 the local authorities. voluntary organisations and inhabitants in a comrnon effort to advance education and to provide facilitie5 in the interest of sotial welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants. The activitTre5 carried out during the year to meet wlth the cha¥ity's objectives were a gala day, Picnic in the Park event. bonfire night event, a carnival, barn dance and 3 concert. To 5UPPOrt these events. subscriptions were received and the publ*cation of "The Bridge" magazine to promote the events was produced. Public benejh In line with the charity's objectives and the detail above, a number of events are held for the local communltv. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and W31es. Use of volunteers Godmanchester Community Association benefit from the local commtjnity volunteering assistance at its events throughout the year. The number of volunteers can vary from year to year. Achievements and pèrformance Finantlal revlew This financial year saw an uncharacteristic loss from the annual Gala Daylpicnic weekend of £11.81X). This was due to various factors including bad weather forecasts and publlc confusion regarding the ownership of the venue and concern if the event would not go ahead. The financial situation was compounded by the Town Council rescinding the £5,000 grant they had awarded for the event. The situation resulted in the reduction of the Associations cash reserves by £5,000. On a positive note, 3 £4,000 donation made to the Town Council a year previously by the A550ciation to assist with the planned work reinstating the local Historic Swlmming Steps was returned. This area has now been sympathetically fenced as a nature reserve. Structure. governance and management Godmanchester Community Association is 3 charity governed by Memorandum and Articles of Association constituted under a company limited by guarantee. It is registered a5 a charity with the English Charity Commission. The as50ciation ¢ommenced activities in January 1984 and became incorporated on 13 May 1999.
GODMANCHESTER COMMUNIYY ASSOCIATION TRUSTEES REPORT IINCLUOING DIREcfoRS' REPORTI ICONTINUEDI FOR THE YEAR ENDED28 FEBRUARY2025 The charity is administerèd by a management committee consistin8 of members of the a550ciation. There are no paid employees. The members of the association are elected by currènt members to the Annual General Meeting. ln èddition. the elected members of the management committee may co-opt for an additional five persons. who are considered to make a valuable contribution to the runnin@ of the Charity by virtue of their ski115 and knowledge. The Trustees report was approved by the Board of Trustees. . ty*00ker- Dlrertor Ttustee Uated: 31 October 2025
GODMANCHESTER COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GODMANCHESTER COMMUNITY ASSOCIATION I report to the Trustees on my exarnination of the financial statements of GodancheSter Communitv Association (the Charity) for the year ended 28 February 2025. Responsibilities and basls of pOrt As the Tfustees Df the Charity land èlso its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Q)mpanie5 Act 2006 (the 2006 Artl. Having satlsfied myself that the financial ststements of the Charity are not required to be audited under Part 16 of the 2006 Acl and are ellgible for independent examination, I report in respect of my examination of the Charity's financial statements carried out under settion 145 of the Charities Act 2011 Ithe 2011 Act). In arrying out my examinat40n I have followed all the applicable Dirertion$ given by the Charity Commission under section 14515llbl of the 2011 Act. Independent e¥aminer's staternert I have completed my examinaton. I confirm that no matters have come to my attention in connectiorr with the examination giving me cause to believe that in any material respect= accountlng recprds were not kept in respect of the Charity 35 requlred by sectlon 386 of the 2006 Act.. or the financial statempnts do not accord with those records. or the financial statements do not comply with the actounting requirements of sertion 3964)f the 2006 Act other than any reguirement that the accounts give a true and fair view which 15 riot a maiter considered as prtsf aTrdndependent examination,. or the finaflcial statements have not been prepared in accordance with the methods and principles t)f the Statement of Recommended Practlce for accounting and reporting by charities applicably tv charities preparin8 their accounts in accordante with the Financial Reporting Standard app.14b1P in Ibe UK and Flepublic of Irftland IFRS 1021. I have no concerns and have come across no other matters in connection with the exalDtI0p attentiop shoul4 ljp drawn In thls report in order to enable a proper under5tapdinF. af Ihp statewentS FO b.e reached. p which Inancial Graham Darbourne for and on behalf of TC G¥oup 4 Office Village. Forder Wav CygrTr& Park Hampton PeterboroLtgh Cambridgeshire PE7 8GX United Kingdom Dated.. 10 November 2025
GODMANCHESTER COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 28 FEBRUARY2025 Unrestrictèd funds 2025 Restrfcted funds 2025 Total Unrestrlcted funds 2024 2025 Notes Income frnm: Donations and legacies Charitable activities Investments 6,395 29.384 386 6,395 48,167 386 8,247 60.760 190 18.783 Total income 36.165 18,783 54,948 69,197 Expenditure on: Charitable activities 45.080 17,082 62,162 59.363 Totsl expendrture 45,080 17,082 62,162 59.363 Net incortsllempenditurel 18,9151 1,701 17,2141 9.834 Transfers between funds 19,6051 9,605 Net movement in funds 118,5201 11,306 17,2141 9,834 Reconcillation of lunds: Fund balances at l March 2024 57,415 57,415 47,581 Fund balances at 28 February 2025 38,895 11,306 50.201 57,415 The statement of financial actrvitles Includes all gains and losses reco8nised in the year. All income and expenditure derive from continuing activities.
GODMANCHESTER COMMUNITY ASSOCIATION BALANCE SHEEr ASAT28 FEBRUARY2025 2025 2024 Notes Frxed assets Tangible assets li 3.035 4,320 Current assets Cash at bank and in hand 48,582 55,513 Creditors: amounts falllng due wlthin one year 12 11.4161 12.4181 Net current a55ets 47,166 53,095 Total assets le55 current liabilities 50,201 57,415 Net assets eKluding penslon Ilablllty 50,201 57,415 The f4uK15 of the Charlty Restfitted income funds Unrestricted fund5 14 11,306 38,895 57,415 50,201 57,415 The company Is entltled to the exernption from the audit requirement contained in section 477 of the Companie5 Art 2006. for the year ended 28 February 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Att 2006 with respect to accounting records and thè preparation of financial statements. The member5 have not required the company to obtain an audit of its financial statements for the year in question in accordance with Section 476. These firtènclal statements have been prepared in accordance with the provisions applicabie to companies subject to the small eompanies regime. The financial statements were approved by the Trustees on 29 October 2025 Alan Peter Hooker- Director TrusièÈ Company règistration number Q3769694 (England and Wales)
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY2025 Accounting policies Charity information Godmanchester Community Association is a private company limited by guarantee incorporated in England and Wales. The registered office is 19 St. Anns Lane, Godmanchester, Cambridgeshire. PE29 2JE. 1.1 Accounting convention The financial ststements have been prepared in accordance with the Charity's Igoveming documentl, the Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102~1 and the Charities SORP "Accounting and Reporting by Charities= Statement of Recommended Practice applicable to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the VK and Republic of Ireland IFRS 1021. (effective l January 20191. The Charity is a Public Benefit Entity as defined by FRS 102. The Charlty has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statèmènts are prepared in sterlin& which is the functional currency of the Ch#rify. Monetary amounts in these financial statements are rounded to the nearest £. The financial Statements have been prepared unde¥ the historical cost convention. The principal accountin8 policies adopted are set out below. 1.2 Gwi8 coHcern The finaftclal statements have been ppared on a going concern basis. 1.3 Choritablèfim Unrestrirted fund$ are available for use at the discretion of the Trustees in ftjrtherance of their charitable biettlves. Re5tritted funds are Subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the note5 to the financial statements. 1.4 Income Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured rellably. and it is probable that income will be received. Cash donations are recogni5ed on receipt. Other donations are recognised once the Charity h35 been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on recelpt or otherwise if the Charity has been notified of an impending distribLEtion, the amount is known, and Teceipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL 5TATEMEPm ICONTINUEDI FOR THE YEAR ENDED 28 FEBRUARY20Z5 A¢¢ountin8 pollcles IContinuÈd} 1.5 Expendlture Expenditu is recognised once there is a legal or con5truetive obligation to transfer economic benefit to third party. it Is probable that a transfer of economic benefits will be required in settlement. and the amount of the obligation can be measured reliably. Expenditure Is classified by activity. The costs of each activity are made up of the tot31 of direct costs and shared costs, including support costs involved in undertaking each actlvlty. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activitv and support costs which are not attributable to a 5ifigle artivity are apportioned between those èctivities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at COSt or walu4tion. net of depreciatlon and any Impairment losses. Depreciation is reco8nised so as to write off the cost or valuation of assets less thelr 51al values over their useful lives on the following bases.. Plant and equipment 25% reducing balan and straight line per annum The Bain or loss arising on the disposal of an asset is detèmiined as the difference between the sale prOe$ and the carrying value of the asset. and is reco8nised in the statement of financial activitie5. 1.7 Impalrment of fixed assets At each reporting end date, the Charity reviews the carrying amounts of its tanBble assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists. the recoverdble amount of the asset is estlmated in order to determine the extent of the impairment logg Irf any). IA •<*$h equIlents Cash ènd tash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with ori8inal maturities of three months or less, and bank overdrafts. Bank overdraft5 are shown within borrowings in current liabilitie5. 8u5icfinoncipl q55ets Basic financial assets, which include debtors and cash and bank balances, are inltially measured at transaction price including transaction tosts and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts distounted at a market rate of interest. Financial assets classified a5 receivable within one year are not amortised.
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 28 FEBRUARY2025 Accounting policies (Continued) Basicfinandol liathlities Basic financial liabilities, irbcluding crèditors and bank loans are initially Tecogni5ed at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment5 discounted èt a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Dèbt instruments are subsequently carried at amorti5ed cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations Irom suppliers. Amo(Jnts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditor5 are recognised initially at transaction price and subsequently measured at amortised cost using the effective Inte$t method. Derecognltlon olllnanclal Ilobllltles Financial liabilities are derecognised when the Charitws contractual obligations expl or are discharged or cancelled. Crltlcal a¢counting estimates and judgements In the application of the Charity's accounting policies. the Trustees are required to make judgements, estimates and assumptions about the carryin8 amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are tonsidered to be relevant. Actual sUltS may differ from these estimates. The estimates and underlying assumptions a reviewed on an ongoing basis. Revisions to accounting estimate5 are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Donations and le8acies Unrestricted Unrestricted funds funds 2025 2024 Donations and legacies 8ridge Magazine Donations 5.395 1,000 3,845 4,402 6,395 8,247
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 28 FEBRUARY2025 Charitable actlvities Unrestricted Restricted funds fund5 2025 2025 Total 2025 Total 2024 November 5th Picnic In The Park Subscriptions Gala Week Club 800 Sundry Income New Years Eve Pollarding Society Adult Fishing Halloween Duck Race Carnival buckets Bow15 Easter Bunny Comedy 12,905 12,558 420 12.905 12.558 420 345 18.783 14,414 17,840 495 2,237 18,823 527 1.145 1,750 370 655 826 62 345 18,783 1,339 1.339 578 625 578 625 40 loo 474 474 470 1,146 29,384 18.783 48.167 60,760 Income from Imiestmenls Unrestricted Unrestrlcted funds funds 2025 2024 Interest receivable 386 190
G0DmANCHEER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTSNUEDI FOR THE YEAR ENDED 28 FEBRUARY2025 Charitable actlvltles Unrestricted Restrirted funds funds 2025 2025 Totsl 2025 Total 2024 New Years Eve November 5th Picnic In The Park Gala Week Club 800 Adult Fishing Pollarding Society Histtsric Steps Halloween Duck Race Bowls Easter BLtnnv Comedy Other charitable activities 1.200 8,403 23,273 1,835 1.200 8.403 23,273 1,835 17,082 1,200 8,861 17,659 1,587 17,105 370 831 17,082 481 14,CMX)I 395 481 14.0001 395 275 39 426 218 268 275 39 426 436 1,420 134 3,805 1,113 1,026 244 269 237 739 16 50 50 5,380 1.397 1.098 218 189 Printing, postage and stationery Insurance (Governance) Accountancy fees (Governance) AGM 5,380 1,397 1,098 218 189 1.125 1,296 Administration Repai and maintenance Sundry expenses Charitable donations Depreciation of plant and machinery 1,125 1.296 2,000 2,000 1,825 45,080 17,082 62,162 59,363 Net movement In funds 2025 2024 Net movement in funds 15 stated after chargingllcreditingl Depreciation of owned tangible fixed assets 2,000 1.825 Trustee5 None of the Trustee5 lor any persons connected with theml reiVed any iemuneration or benefits from the Charity during the year. 10-
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED28 FEBRUARY2025 Employees The average monthly number of employees durtng the year wès.. Z025 Number 2024 Number Total There were no employees whose annual remuneration was £60,000 or more. 10 Taxation The charity 15 exempt from taxation on its activities because all its Income Ss applied for charitable purposes. 11 Tanglble fixed assets Pl¥Tht•nd È4ulpmènt C05t At l March 2024 Additions 12.763 715 At 28 February 2025 13,478 Dèpretiation and Impalrment At l March 2024 Depreciation charged in the year 8,443 At 28 February 2025 10,443 Carrylng amount At 28 February 2025 3,035 At 29 February 2024 4.320 11
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 28 FEBRUARY2025 12 Creditors: amounts falling due within one year 2025 2024 Notes Deferred income Accrua15 13 378 1,038 1,428 990 1,416 2,418 13 Deferred Income 2025 2024 Other deferred income 378 1,428 Deferred income is included in the financial statements as follows.. 2025 2024 Deferred income is included withln.. Current liabilities 378 1,428 Movernent5 in the year= Deferred income at l March 2024 Released from previous periods Resources deferred in the year 1,428 11,4281 378 669 16691 1,428 Deferred income at 28 February 2025 378 1.428 12-
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 28 FEBRUARY2025 14 Restrirted funds The rÈstrlctèd funds of the charity comprise the unexpended balances ol donations and grants held on trust subjert to specific conditions by donors as to how they may be used. At l Marth 2024 Incomlng resources Resources èxpended Trdnsfers At28 February 2025 Club 8CK) allocation Club 8 9.605 9.605 1.701 18,783 117,0821 18,783 117,0821 9,605 11,306 WhSle Club 800 funds have previously been included as earmarked funds, withln un$trICted funds. the decision to realise these as re5trirted funds from this year has been made. The Club 800 lottery has members choose where 47% of their donation goes, 47% goes batk in prize money and 6Vo goes towards administration costs. Any interest earned during the year on Club 800 funds are included as unrestricted income, outside of the original donation. 15 Unrestrlcted funds The unrestricted funds of the charlty comprise the unexpended balances of donations and grants which arÈ not subject to specific conditions by donor5 and grantor5 as to how they may be used. These include designated funds which have been set aside out of UnStrICted funds by the trustees for specific purposes. At l March 2024 Incoming resources Resixiros expended Transfers At28 February 2025 General funds 57,415 36,165 145.0801 19,6051 38,895 Prevlous year- At l Marth 2023 Incoming resources Resources ÈxpÈnded Transfers At29 February 2024 General funds 47.581 69.197 159,3631 57,415 13-
6ODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 28 FEBRUARY2025 16 Analysis of net assets between funds Unrestrirted lunds 2025 Restr1¢ funds 2025 Total 2025 At 28 February 2025: Tangible assets Current assetsllliabilitiesl 3,035 35,860 3.035 47.166 11.306 38,895 11,306 50.201 Unrestricted funds 2024 Restrirted funds 2024 Total 2024 At 29 F•bruary 2024: Tangible assets Current assets1lliabilitiesl 4.320 53,095 4.320 53,095 57,415 57,415 14-
GODMANCHESTER COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI KIR THE YE4R ENDED28 FEBRUARY2025 17 Unrestricted fund5 Godmanche5ter Community Association receEve5 donation5 and contributions for a number of events to be held in the current year and for future planned events. Some of these funds. although not restricted in their nature. are designed by the Trustees for the provision of events that follow the current year end. As at 28 February 2025. Ihe earmarked reserves as included In the Trustees. Report are as follows= Picnic In The Park- £1.98212024- £1.9821 Frlends of Picnic In The Park- £1.67312024- £4,6731 Club 800- See restricted funds note for detail this accounting period.12024- £9,520) NYE - £26512024- £1261 Snowbell Walk- £49412024- £4941 Pollarders- £2,66512024- £3,1461 i5toric Steps- £4.00012024- Nil) Totsl earn1ad reserves out51de of restrirtÈd funds- É11,08012024- £19.9411 During the year, Godmanchester Community Association IGCAI received a refund in relation to the historic river steps, an expense in prior year accounts. While an update on the project from Huntingdonshire District Council can be found on the link below, GCA will regularly request feedback to ensure efficient use of their funds and their return if ultimately not utilised. https.'l/www.huntlngdonshtre.gov.uklpeople-communitieslgmc-mlll-project/ 18 Related party transaclions There were no disclosable related party transaction5 during the year12024- none). 15-