Charitv Number: 275251
LEE-ON-THE-SOLENT COMMUNITY ASSOCIATION
TRUSTEES, REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30TH SEPTEIIIBER 2023
OL17MOVEit&COACCOUNTANT6LTD
CJIARYISiEDACCDU14TANTS
A31AEOURNEAIOiFfHROA
CIL4NI>LERSFOIUI,
HAMPSHI
SO53JAL

LEE-ON-THE-SOLENT COMMUNITY ASSOCJATION
TABLE OF CONTENTS
Page I
Legal & AdminÈstrative Infornlation
Pages 2 to 4
Report of the Trustees
Page S
Independent Examiner's Report
Page 6
Income and Expendi￿re Account
Page 7
Comparative Income and Expenditure Account
Page 8
Balance Sheet
Page 9
Cash Flow Statement
Pages 10 to 15 Notes to the Financial Statements

LEE4)N-THE-SOLENT COMMUNITY ASSOCIATION
LEGAL AIYD ADMINISTRATIVE INFORMATION
Lee-On-The-Solent Community Association is an uninco￿orated entity
and a registered ¢harity governed by its m¢morandurn and articles of association.
CHARITY NUMBER
275251
DATE OF REGISTRATION
10th March 1978
HOLDING TRUSTEES
The holding trustees serving for the period 1st October 2022 to 30 S¢pl¢mber 2023
were a8 follows'.-
S Brown
D R Kimber
F Thompson
S P Green
M Berry
Chairman
Resfigned D¢¢ember 2022
Vice Cbairman, Treasurer
Appolnt¢d May 2023
PRINCIPAL ADDRESS
51 Tivyford Drive
Lee on the Solent
Hampshire
P013 8JU
ACCOUNTANTS
Northover & Co. Accountants Ltd
(Michael Northover TD FCA)
132A Bournemouth Road,
Chandlers Ford,
Hampsbire
S053 3AL
BANKERS
National Westminster Bank PLC
52 West Street
Fareham
Hampshire
P016 OJX

LEE-ON-THE-SOLENT COMMUNITY ASSOCIATION
HOLDING TRUSTEES REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
The boldin3trust¢es preserlt IheiT reporf •nd fin￿¢1￿[ mIeR￿n¢￿ foFth¢ yEar¢nded 30 Se￿&￿beT202j.
The fil￿ncial51￿1cnl￿15 have been prepared UL ac¢ordart¢¢ withthe accounlingpoli¢ie8 Sd out in not¢ I to th¢ finanoial
sialemenis and con¥ly wilh th¢¢harity'seonslitulion, thecharilies Aet 2022 aDd At￿ntIl8 and Rq)ortingby Charilt¢g'.
Stat&￿tOr Recommcnded Pr8clic¢ applicable to charittegpreparing their ￿cO￿lts ￿ accDtdanr¢with th¢ Finan¢ial
Reportillg SiandaTd appli¢able Enthe UK otMI Republic ofIr¢laNI IFRS 1021 leffeclive l Jall￿ry 20191"
OBJECTIVES AND ACTIVITIES
Oblecls alThs
Tbeobjects ofth¢ asso¢iati(rfL indud¢the PTOtllolI(￿ of th¥6enefJls to illbabitants of Lee Dnihe SolEntatsd tbe
0￿ghbOUrhOOd ID 3dvancr¢dueatsoo And provide facilities fLY Ihe re¢r¢alion and ki4uJEb¢ll¢fLI of ther¢sidents.
ObJeetlve4 4tr•leglos &nd *etivliie4
Comrnunity CUtr¢proVid￿ a facilityby way of ha115 and committee rooms lo allow our¢ommuthlty ro m¢ei 8nd w￿01¢ their
Ikiiettsts. Thes¢ includ¢ dan¢ing. iable t¢nnis. sewingand I￿[e ivovk, furtheredu¢HlIontl￿>Uuh HCC and Ivrul ¢oun¥il¥nd
r9nge of ￿a00[l¢tiV1¢1¢S 8u¢h as football leaguet¢aiJ¥%b P<N)J tegms, d8rtS aDdother loc&1 oigdni%&liong ThL¢¢tings.
Publlr bEEkefjl
In 5ettih8 (KIrprO￿amn￿eDC￿Y¢arWc bnv¢T¢K4rd kn both theCharityCommi%si4m'sg¢Jwal Euid?ilC¢ QD publi¢ b￿￿￿11 alld
T¢lief of poveny wliiisl th¢ ¢bj¢¢tives of ourconstitution. Theirnsiees a]￿Y$¢n$Vy*Ihdt thcpro8rllrnrnes we
undert4kr af¢ in line with OUT¢liatit4hle nbjeets and &im5.
TheHoldittg Ttuslees COJLfmihai Ihty h&v¢ ¢wlied with IlLercquiremerjtsols￿tson 4 of thIChgriti¢5 A¢t2022 to havc
r¢gaTd to the publiobenefil guidancc publit&¢d by IheCbBrity C￿mISSion forthe England 8t￿ Wal¢5.
ACHIEVEMKNTS AND PERFOIIMAIYC
Condnuhk¥effcrtof 011 the ¢hArltle$ op¢rgtlTrD
Throughout the FY OGlob￿l022. ScpternbeT 2023 the ¢¢thtrÈ's opemiions co#tinu¢d ttibeaffecid by of
¢onfidenceof ils ￿e￿b￿S attd forn￿memberS wh¢n ¢ortsidering gaih¢rings in publicplaces. H(Mvever. motttwps veturned
Ih6c¢iitre and al the end of 2023 we ivue accomTllodatiii8 16 8toups.
Ov¢iall inrome froro Iljehire of rwms has improv¢d r¢fl¢ctitw to 3orne the it￿¢11*ye￿ ￿troduCed by theEX￿&tive
CLwnittee atlerlbe1oslAGM.
Reductio￿8 in the￿ atttÈbul&ble lo IheABsociAiion, e ¥1 redu¢tioD of £2Ok io 8taff costs, alongsldE an in¢resse ill the
Social ChJb's nel revenu¢ has allowd IbeA6sociatl(￿ lo att altJostbreak even p05itiorti]k this FY.
It is reco]l￿end¢d Iha¢th¢ Ext¢utiveCoinmittee look agaitTr at¥¢wu¢ Str¢an￿{Illr￿8FY 2023-2024 to id¢nlify whclh¢r IU¢
athvilie&And ballrelllal ¢JJarg¢&lJneJllb*ship fees ar¢suffi¢i¢nlly covrfing I1￿￿￿7a1(05ts of tutitiittgtlLeAsso¢iatioll, Th¢
aimshould be Io Ttiove the A£soci&lioii IDIO a iiel p03iliv¢ ¥i¢ualiVii.
TheptepaT4lii>n %etrvingof food on ItL¢premlses by wima*ag¢m¢nl t￿Me0j)I1Dug8 lobBa valuable sout¢eof wtsme 8lld
ren￿1Th5 a pOP￿lIraN￿aCtion to our metnbBrs.
The plannillg andorwi511ion of numerou$ extra•rdittary 50ci&laveDt9bythec¢lltreThan￿¢Mertt t¢Am TrMtIlLe ¢(Anmilt¢¢s
duii]kgholiday prrityjs &easonal celebrntions bav¢g]so conlribut¢d $i￿￿ant Dddiliottal iLctsmororlheA$5￿1ltl0tt

LEE-ON-THE-SOLENT COMhlUNITY ASSOCIATION
HOLDING TRUSTEES REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
Continulng ¢ff¢¢t of CoYonavlru$ on tht rbarllles (bp¢ratlon (¢ont.I
Ag4in. no I￿jOrrCPa￿ orrofurbi8hnMipiogrotnm&s wereundcrtakn durÈrJglhcFY. As ill FY 2021-2022. the majorttyof the
r¢fi)rb￿b￿￿l8od rnainiettan￿ ￿7vItieS have been cgrried out by memb•E of th¢ wmrnittee and other volunteers ivilh only
thefosl of &58￿tI81 DWt¢Jial¥ b¢in4¢bar8ed to th¢ Associotio
We cimtiDuedpayÈDgthe illgtsi￿ts uttderthe agreed payjnent plan fordie vLxy18rge bill that resulieil froJL th¢waier leak
that went undetected during lo¢k down. This will¢oniirtue ITIIop3rtof FY2023_2024.
PINAIYCIAL REVIEW
All ¢ommiiitts ha￿ ￿vieWed she ]]LdepcndentExaminers figureg ivhicb sknw hpw the Assori&lio]J isr¢covering fromthe
effects of Covid.19 on ¢￿T￿h￿lty.
P￿IeY on rei¢rves
Th¢ d¢¢i$ioth that a wht&serve eq￿LyAlentbb¢knv¢¢n ibr¢e 8ttds￿ llJODibs expetsdiaire is consid¢red bytb¢h0id￿8 bust¢45
to beon¢lha¢shovld b¢m0inla￿¢d but Ghould berevI<W￿ in lh¢ n¢xi FY. Si8nifi¢anl progres5 15 being IllRth to ￿tOre the
eagh Eeserye lo thi$ kvet #fter itwas 8ignifjcaAily depkled thrwgh Ivckduwn5.
srRUCTURE, GOVERNANCE AND IIWYACEMENT
Natureof goyernlllid￿e￿￿¢llt
Tkn a6soclaiion WtscOnBti￿Iedl7￿derthe National F¢deration of CoJnrJMLnityAsso¢iation on 18 Nov¢mber 1977.
The Executive CoMiiiiti¢¢, widcrthe of Ih#¢onslittJlioR, handles ihcday lodaydclail of th¢ 4ssorigllDTr¥ busiDeSS. Their
role ￿ to ensure &eonlinuing3trrJtn ofinwtDE frDtD Ihe varm￿s activitie5 of Ibe8￿¢12*10n in older Eurreol
expenditure B5well &4 setting 8sidt furtds for fvhJr¢d¢v¢loprneDI.
Comml8slon trw$t¢e req¥lremtn*
All newAS￿l￿tion comnytlee m¢mbw5 werc advlsed of thetr tesponsibilitKsHs m&nagingtrns1tt5 andhave ￿8lled
appropriate agrettlle&l forn￿.
Recrultment and *ppolNtmtnt olHoldiDgl'rllsteos
Thetsu$ieE5 shall beelected by I1￿¢¢￿1t¢¢ anli Ihry shall resp¢¢tiveJyhJld officeulllil d￿th or regi￿￿￿0￿ Ujhlesg
remov¢d officebyTesolution of theCortimilleL The HoldingTEusltts shall b¢nDt mDreth8* sixand noi le35
than fwr.
OrgADlslltlon Jtruetsre
Th¢c￿m￿￿Trity As￿laIl0￿ CouDcil is mad¢vp of¢¢ntrrpartiripa¢ingwup iepres¢nlaliYes gnd all equ&l numbLYof
Mem1￿v0fed in al IheAGM. Each DTrJnbcr of the ¢ouo¢il ts a TN51ce aRd si￿5 a declaration a¢¢eptingth¢ir
rupon8ibAIity atthe startofeach ye4r. Th¢EX￿￿tiv￿COI￿mltt¢e is formeil ftom willjin thts Council.
A8 meniioijed IN I￿ 15. IheLeeColl￿￿ThIty Association Sociilclub withijk Iheas$oci*iitin's control, Ihc facilityon
sit*and or8aDise$ events therein agreed by Ibe Executive CODunittee.
Th¢ceJktearoloy¥ a fvll-limrmanasrt and dEputy tDana8erandcleaning5taff as required.
Four hotdillg trllslee8ele¢tel a$reqU￿¢d ai AOM areresp0tt5ible foi IbefiDancial atTan8¢UKDts atml Stt￿¢tiIr¢orthe bwildin8S
through I¢9￿, and ar¢rwnsibie 10 th¢ landlords GospDrt Borough Council and to IhcCh4rity Conlliikssion.

LEE4)N-THE-SOLENT COMhlUNITY ASSOCIATION
HOLDING TRUSTEES REPORT
FOR THE YEAR EIWED 30TH SEPTEMBER 2023
Offieers of tht *ssociatlOD:
Mr steph￿￿ Brown
Mr Fr*nk Thompso
Mtss Nota8ha DeAll
Ch*lrman
Vice Chairmatt, Treasurer
Secretary
Individw#l cojnmillee mernbess artd fru&te#'. Mr Si¢ph¢n Browii. Mts Sylvia Blown, Mkss NaiasbaDean, Mrsleve DouEia5.
Mis Helen Douglas, Mr AdriRn Dykes. W¢ndy Dykes (Appointed Augu512022), MrD*tren Start, MrFrankThompson,
Ms Kim Tvemayn4 MT AlaD Whittakcr, MTSlwhtiiOreen, MrDerek KinJlxT{Re$i¥ned De¢u￿be￿ 20221, MrRi¢b8rdMeek
{Appoinl¢dAugust 20221. Mr A#dr¢w Kitk{Appotllled August2O221 a]xl Mtmatk Be4ry (Apwillt¢41 Moy 20231.
Centr¢ Man8gei': Mrs L15a Woodfill¢
Centre Assffi5tAnt Manager: Mrs Helen Douglas
Thohold￿gtruBleC5, rqJoFt wa¥ appr¢v¢d by th¢ Board of HoldU￿TTUSI%e&
Mr Stephen Brow
Chai￿￿
DAte....-.....

LEE-ON-THE-SOLENT COMMUNITY ASSOCIATION
INDVPFNDFNT EXAMINER'S REPORT TO THE TRUSTEES OF
LEE-ON-THE-SOLENT COMMUNITY ASSOCIATION
Ireport on Ihca¢counts tsf th¢ ¢ompany ftttht y¢ar¢nd¢d 30th S¢plrthr2023 Ivhi¢h aJr3d out 6 ¢0 IS.
RESPECTIVE RESPOTrISIBILrrIES OF THE TRUSTEES AND EXAMINER
The th]stees aierespoii$ibl¢forthe preparniion of the a¢rounts Trnd IhEy C4)n5ideithal an audit 15 Trot rwuiied forihis year
uthd¢rs¢¢tson 14412)ofth¢Chariiies A¢1 2022 Ith¢ 2022 A¢tl and thai all ilidependEnte￿M1rt#t1￿n is pernli￿ab1e.
Hav￿8 s*lisfJed mys¢lfthal th¢ thlrity is not 3ubi¢¢i 10 an audit and is eligible indep¢nd¢RI ¢xaminatioN it is my
rtspomsibility to".
ex￿miNe tke under 8eetioTr 145 of Ibe 2022 Act.
fouow thepr•¢edurts laid th¢getter￿ Dlrt£don$ tlvt* by the ChirltyCommi$51oD uthdtr
seetloTh 14515)Ib) Df tlbÈ 2•21 Atl., And
$t4t¢whelher p&rttcU1￿ h*ve ¢fjm¢ to my &ttÈJbtlDh.
BASIS OF INDEPEIYDEf4T EXAMINER'S REPORT
My examin&tionw&s caTtied out in accordance with the genffBI D￿tell0￿ given by the Chatity Conu￿£S1on. An
exaTnin&tion inch]des a review of theaccoulltillg recordB k¢ptby the charityBDdg compBrison of th¢ accounlspresented
with Ib0￿[￿rds. ItaL%o illcludesconsidetAtioll of 4]ky unusiiaI ilejns or di%closur¢s the accounts, A￿1 secklljg
explan4lion5 fromyou ÈS tsUSteeB CoDC￿ling￿nY such Inatlers. Tlieprocedutes undcrtakell do not provideRII Il
eviden¢e thitwould be required in fyudiL Hnd coth$cquenily no op1￿10￿ is given 8S to whetherth¢ ￿cOunt￿preSent
"trnv and fairviBW° and Ih¢wrt 15 litDiled lo tkn5¢n￿I￿lE scluul in thBs&lemeRt below.
INDEPENDENT EXAMIf4ER'S sfATEI MENT
In ¢0JLt￿tlOnWith mytxaminution, no]natterhas COTneto tny Ett¢ntion.'
{1} whi¢b gives mBreaso￿ble¢DU5¢ to bBliev¢ IliaL in any JllateKis1 respec1.therqu￿C￿ent￿.'
loktep •cCoundngr￿ in atcordatteewith setlion 386 ofihe C¢mp8rtie$ A¢t2006,' *nd
lopr¢pBrea￿oll￿ts which 3gr% wilh lkne 8ccoulll￿g r￿orILlAnd¢01I4)Iy with the accoulllillg reqllirell￿lIlS of
section 396ofth¢ CompQDi￿ &cl 2006 and wilb Ibe mellJod8 3JLd principl￿ of Ihe Sla*menl ofRecommended
PrA¢li￿ Acc￿￿11￿8 lllld Reporhng byCharilic6
hgve]NrtbeenT]W,' OT
(2) to whi¢h, in my opinio]k, attention 5hDuld b¢drawn illordEr ID Cnablc apiDpcr ￿ndE[standIng0r Ih¢arEounts lo
M A Northover TD FCA behalffjf
NORTHOVER & CO AccouTrrrANTS LIMtTED
CHARTERED ACCOiTNTAf4TS
132A BOURIYKMOUTH ROkD
CHANDLERS FORD, HAMPSHIRE
S053 3AL

LEE-ON-THE-SOLENT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL AcfIvITIES
FOR THE YEAR EIYDED 30TH SEPTEMBER 2023
SUMMARY INCOME AND EXPENDITURE ACCOUNT
Restrict￿ Unrestricted TOTAL FUNDS
Notes
Fllnd$
Funds
023
INCOMING RESOURCES
Incon]illg t¢50utces from gen¢rated fwiits
Charitabl¢ activilic5
GoY¢rnni¢iit grants
Social Club ancome
It}vcstll￿￿t income
Other incon]e
211.010 211,010
1,50
1,50
566,037 566,037
3J
33
216.992
lJ.5flil
523.566
{ 15}
14)
TOTAL INCOMING RESOURCES
778,580 778,580
752,061
RESOURCES EXPENDED
Cljaritable activilies
Social Club expendilure
357,555 357,555
421,7Y9 421,799
412,325
5Q3,￿S2
TOTAL EXPENDITURE
779,354 779J54
806,277
NET INCOMING RKSOURCES
'OR'fHL YLAX BE￿ORE TRANSFERS
(774)
{774) (54.2J6J
Transfers between thnds
NET INCOLVIEI(DEFICIT) FOR THE YEAR
774
{774
154216)
Totsl fvttd$ brou8ht foThvard
171,lllb 171,110
225,326
TOTAL FUNDS CARRIED FORWARD
170,336. 170J36
171.110
Th¢ IDcome and Expenditure Account includes all gains alld losses re¢o8nis¢d in t&¢ y¢ar.
All income and expenditure dcriv¢s froin continuing activitie5.

LEE-ON-THE-SOLENT CoMI￿u￿rry ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDCI D 30TH SEPTEMBER 2023
COMPARATIVE SUMMARY INCOME AND EXPENDITURE ACCOUNT
OT
FUNDS
Regtrle¢ed Unrestrlcted
Notes
Funds
Fullds
2022
INCOMING RESOURCES
Incoming resources from generated filnds
Charitable activities
Government grgnts
Social Club in¢om¢
tnY¢stmeDt iwome
Olher in¢om¢
(2)
3JO.992
lJ,500
523.566
216.992
lJ,500
523.566
(4)
TOTAL INCOMING RESOURCLS
752,061
752,061
RESOURCES EXPLNDED
CharÉtable activities
S￿1&1 Club ¢xp¢llditure
412,325
393,952
4J2,325
393.952
TOTAL EXPKNJ)ITURB
806,277
806,277
NEY INCOMINC RESOURCES
FOR THE YEAR BEFORE TRANSFERS
{54,216)
(54,210)
Trwfers b¢twe¢n furtds
NET INCOMEI(DEFIcrr) FOR THZ YEAR
(54,216
54.216)
Total funds brought fon¥atd
225.326
225,326
TOTAL FUNDS CARRIED FORWARD
17J,JlO
171.lJO

LEE-ON-THE-SOLENT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
TANGIBLE FIXED ASSETS
(8)
160,031
180.875
CUR￿4 Nf ASSETS
Stocks
Debtors
Casl) at bank and in hand
9,480
20,142
,335
9,222
18,980
13,OJ8
(9)
41.220
CREDITORS:
Amounts falling du¢ within ¢)n¢ year
(10)
27,652
Sn.985
27,652
50,985
NET CURRENT ASSETS
10.305
(9, 765)
NET ASSETS
£170,336
gJ7J,JlO
CAPITAL
Unrestricted funds
General fund
Social Club- General ￿1)d
Design*ted fund
Building fund
(272,315)
245,446
(127,303)
101,208
197,205
197.205
£170,336
£J71,JlO
The financial 8tatemeThtg were approved by the board on
alld skgned on its behalf by..
Mr Stephen Brown
Chairman

LEE-ON-THE-SOLENT COMMUIYITY ASSOCIATION
STATEMENT OF CASH fiLOWS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
2Q22
NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES ( I }
(4,716)
(36,908)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received
33
CASH FLOWS FROM FINANCING ACTIVITIES
Fixed Ass¢t addition8
CASH FLOW
4,683
(36,905)
NET CASH FLOW FOR THE YEAR
Change in casb and casli equivalents in the year
(4,683)
(36.905)
Cash and cash equivalents at the start of the y¢ar
13,018
49,923
CAsh and eash equivalellts at the elld of the year
(21
8,335
J3,OJ8
NOTES TO THE CASH FLOW STATEMENT FOR YEAR ENDED 30TH SETPEMBER 2023
I IYET CASH FLOW PROVIDKD BY OPERATING ACTIVITIES
N¢t movemellt in funds for the ye4r
Intcrcst rcccived
Dq)recialion
(Increase)/decrease in stocks
(Increase)/decrease debtors
Increasel{decrease) in ci'editor8
(774)
(3.3)
20,844
(258)
(1,162)
(23,333)
(54,216)
(3)
21.219
915
110,278)
5,395
(4,716
(36,908)
2 ANALYSIS OF CASH AND CASH EQu￿ALENTs
Cash at bank and in hand
8,335
J3,018

LEE-ON-THE-SOLENT COMMUNrrY ASSOCIATION
NOTES TO THE FINANCIAL STATEfifENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
io.
L AccouprfING POLIC]ES
1.11 BASIS of prepAratlon of tlnanclal statements
The f￿￿￿￿1R[ 5tst¢rnents h&ve bEEts piepared in attord8ncc with the Charities SORP (FRS 1021- Ac¢ouJititl8Attd Reportir￿a
byeh8riiie5'. Stai¢mentof R¢eollYneDd¢d PrActiceapplicable lochatities preporing their HCCOUDts in accordallce with the
FillAncial ReporfiDg Standard appliubl¢ ¢0 IbeUK and Repwbli¢ of Jrelatsd (FRS 1021 {eff¢rtiv¢ I13tt￿ry 20191. tbe
Fill8n¢ial Repooing Standard 8ppli¢abl¢ in IbeVK oDd Republic of IrelADd (FRS 1021 a￿L th¢Clwili¢$A¢t 20LI.
Lt&On-ThtsSoleDt Associaiion tt￿[3 thedBfmition of a public beiKfrt enlityunderFRS 102. Assds and
li8biliii¢s ar¢ Énitially wognised atbÈslorical cos1 or trunsaction value UDless olhetwiscslEled 5nthcre1ev￿1 llCCOUDIiDg
policy.
Generhl aT¢Uttrestri¢¢ed funds ivhieh are available for¥seat Ihe discrdion of Ih¢Trll8l¢¢s in furlheranc¢ of th• 8ther•l
obj¢¢iiv¢s of tb¢ ChRrity alld ivbich hav¢JJol beeD desiBnaled forotherputposes.
Degignaid funds COM￿tye unrestricted f￿Trds th8thaveb¢en set asideby the Trust￿ forpaTliculBr purposes. Tbe*in aDd
U5eof Cathdesi￿tCd fund ale s¢loul in lh¢ nDt¢S to Ihrfinanci&l thIr[n¢￿3.
R*ri¢tcd funds )rc whiLthare lo bc used in aCc￿dAnce with specifiotesiriclion& iinpoBcd bydonors orwhi¢b havc
b¢eTh tal￿ bythe Ch*iiy fts'parti¢ularpurposes. Th¢ costyof raisiDg4nd adMIn￿le￿Ill8 su¢h fvnds #r¢¢hargtd a8aih8t t&¢
spr¢ifi¢ fund.
1.13 Infome
All inc{H￿ És reCo￿)iSed once the Charity ha5 ¢rtQiflenwttothe th¢ome, it 1$ probablethat the inrornewill beTeceiv¢d &Dd
th¢amouni of in¢om¢ r¢e¢iv8bl¢¢an b¢ m¢asured reliably,
ItKomelaxrecov¢table Rlalion todonplÈDns rK¢Jvetl ￿t￿¥￿itIAt￿ ord¢¢d5 Qt'WYEnon¢i8 ttcowiscd at IbetimE Ot'lbE
donation.
1.14 Expendlture
ExpKDditurc IS FcrQgDi3￿ thir¢ 15 g1¢8al wrotsttudiv¥obli8alim lo tran5frrc￿nOMIQb￿n¢fil lo H Ihijd prty. it is
pmbable ihat 8 tral￿ferOf eco￿0Ml¢ benefi15 will be requifed irt 5Ettl¢D*nt HndtheamouThtof obligatian¢anbe
T¢liai)ly.
Governa1￿ ¢ost$ are tho&¢ iiKumd In¢ot￿¢¢ti0n ivilh &th￿l￿1$￿ali0n ofth¢ ¢harity ¢ompliinc¢ withtonsiituiiotial othd
Sl8¢uiory r¢quir•n¢nts.
CD51s of g¢nEtating ththd$ are ¢osts incurred in9ttracti￿vQ￿nt£ry intonje, ondthwe io¢utttd irt adivilies thatl418
1.15 Tanglble fixed Aslets
A5ws arecapilalised wheretheir illdividual value excceth £l.000. Fixe41 AsselB are stated al c4>St. DeW￿l£tiOn i¥ provid
on Ell langible fixed a53et&al talEsral¢ul&ted 10 w¥ite off the¢o$tofy&luatiorJ, 1¢$$ EStim4led residual value. ofeAch&5set
¢v¢n]Y¢)￿r 1tsexpUt￿ll$¢fjll lif¢ a Strai￿tI]n￿b&sis. Th&rate5 rnQSt in ¢8¢h ￿1¢Boryar¢as folioivs..
LEa¥ebold wop¢rty
Sport equipnKni
Furnituie, fLX1￿r¢& & oifi¢¢ Equip￿￿1
Plattl and equipment
2.515% sttal￿}t litte
IO¢A s￿91ght lin¢
IOJ/o s￿￿1&￿¢ lillc
Io'k straight linB
1.16 Deblorj
Trad¢ond tsth¢rd¢bioY$ 8r¢ I¢¢o￿lEed al the s¢tlkmeJLtAtllauntafter allytrade dis¢ounl off¢r¢d. Pr•paym¢nts 8r¢valued it
the amount prepgid net of 8nytrad¢diKountsdu
1.17 Ca511 at b&&k alld in
Cash atbank atsd hand includes cash aDd shorr-l¢mi liighly liqiiml with a short tlJ)iUTity of ihreemotsiiks or
l¢s& fr(xlllh¢daleof acquisilioii ￿ opeiJin8 (bf Ib¢ikFwxiI orsitniiai accouDI.

LEE-ON-THE-SOLETrIT COMMUNITY ASSOCIATION
NOTES TO THE FtNANCIAL STATE￿￿ENTs
FOR THE YEAR ENDED 30TH SEPTKMBKR 2023
I ACCOU14TING POLICIES (ttsnt.)
1.18 Ctedltors
Creditors oThd Provisions arettcognised ivhere Ih¢chrity has a PTesenti)bli8ation re5u115ng froMI a past event thHtwill
probably re5uII ￿ the ttanstEroffi￿ds third partyand the amouiit due tosettlo Ilieobligation be nieagured Dr
estimated rebAbly. Creditors and proviyi0Ms ar¢ttoymallyi¢¢o8nised al their setlleiiienl Binountallerallowing for anylrode
di￿o￿nts thK.
1.19 IDstrumen15
Tho Ci)mp4nyhag ele¢ted la applyihepr01ri5ion$ of SecliVJL I I 'BasÉcFinancigl Iwlrutnent8'ofFRS 102 lo Bll of ÉIB financial
It￿tHI￿¢nts.
Financial Instsmll￿1g are rtto8nised in the ccwattjls balaft￿ th¢tl whw tli¢¢tynpanybrronws Party l(bth¢roThtrnGfual
provssioth$ of the iRgtrument.
Basi¢ financial as5cts. which iiiclude debtors Ai]d bank balBtices. are intlially measured at Irallsacsion price includittB
trnn¥a¢lionro&18 arc8ub3cqucnilyr&tticd al amortiscd cosl Us￿￿ Ihc C￿￿tive interest inetkn￿. Financial assets
classified as receivablowithin one yeirgrenoiamortised.
B0si¢ ffittancial liabtlilics, including creditrf8, are iniiiallyrecowjised Al IrBDswlion Price attd are sub8equeDllycatried at
gnJorti$¢d ￿$1 usingth¢offe¢itv¢ intrrest meihod. Ftn8m¢ial liabiliiies ¢las$ifLed #È pay#bl¢withTth y¢ar ire not
amorfi%ed.
120 R¢tirtm¢nt beneflts
The chBrityopeiatss d <kfJned contribUt￿)n pensimscheme. Cottlllbulions arneJJtsr8ed in Ihestst¢Jneni of FmallciAI aciivitieg
as thy ￿￿￿￿paYablr in arGoTdatw with th¥ tulr4 uf Iho ￿hv￿￿.
121
Th¢ ¢hArity is exempt fro¢n CQEpornlion tax on its cha¥itablttacllVItics.
1.22 Colllg cokntttn
Al 1hell￿e0f approvi￿8 the fiiL4n¢ial sialemen18 and after¢on8idcEÈn8 variw$ possibl¢ l¢v¢15 of impLCtof Covid_19, tbe
holditt¥ ITU81eeshav¢ i rea50n&iQee%pe¢*aiiort thai Ihe¢h•rityh#s adequate T¢S0￿rGe￿ Ioc4)ntinu¢in w￿atIOnal ex1steT￿£ for
th¢ foreseeabl¢ lulur¢. Thv$ Ih¢lM)idittg irnyiees conlinue logdopl I1￿¥0￿n8 rD]￿¢rn ofacrwrtLin¥ iii pr¢parin8 111¢
r5Th￿¢1&1 81aieiheni$.

LEE-ON-THE-SOLENT COMMUNrrY ASSOCIATION
NOTES TO THE FINAP4CIAL STATEMIENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
12.
2023
202
2 CHAR￿ABLE AcfiviTIES. iNiESTRICfED
co1￿￿￿tyC¢tt￿t
Social Club establishmentand licence fc¢5
77,510
133 500
85,492
133.500
2JlOIO
216.992
3 COVERNMENT GRANTS
Council grants
11,500
Jl.500
4 INVESTMENT 1Tr4COME
Interest receivable
33
5 OTHER INCOME
Insurdrrfe olaill
6 CHARITABLE EXPEM)ITVRE- UNRESTRICTED
SUPPORT COSTS
Dir¢ct costs
Staff ¢0815
Preinise5 costs
Inforrllation Iwhiiology
Adillinislration ¢osls
Fittane¢ ¢osls
Depreciation
47,968
210,437
59,457
2,2117
1,278
10,022
04,801
231,043
71.792
2,801
9J8
9,906
21.279
352 213
402.600
GOVERNANCE COSTS
Ind¢p¢nd¢Dt Examinatio
Ac¢Y)u¢il8ncy
Legal and prnfrs8ional
2,500
2J42
7.225
5J42
9.725
TOTAL CHARrrABLE EXPENDITURE
357555
412.325

L￿E￿N-THE-s0L￿￿T COM￿[UNITy ASSOCIATION
NOTES TO THE FINANCIAL STATEMENT,8
FOR THE YEAR ENDED 311TH SEPTEMBER 2023
13.
2022
7 STAFF cosr6
Ways and 5a14riC
So¢1￿1 ¥¢¢uriry¢(*is
P¢nsion
Cgsual wae88
Otherstaff costs
Rccruitnwjl cxpeoses
184,515
6,672
7,517
7,875
1,222
1,216
2IJg.909
7.J45
10.469
863
1,280
I,J57
Total staff costs perchoylly
210 437
231,044
av¢rage nuMb¢r of 51aff ¢mployed during the year wa8 15 (2022.. 181.
There were rto eTnployees wbose 4DnU81 remwJ¢ratioJi was £60.(KIO er nJDre.
At the end. there were outst5j￿lDgpC￿si0n contributions payablc of £1,793 {2022.. £1.1601. Total
nsion ¢onlL'ibutions of £7,517 (2022.. £10,489) W¢￿ paid by (he chlrityatsd are itKluded th¢ SOFA.
8 FIXED ASSETS
Le¥thold and Vlxture$
SptsTt¥
PropErty Eqwlpm¢At
FittlDgs Equlpment
Totsl
COST
Brnllght forwaré
Addition$
Di5POsals
534,735
20.579
44.787
1,573
601.674
5J4735
20,579
44,787
1373
601h74
DEPRECIATION
Bro¥8bt forward
Pn)vided durthgthe YeAt
Elimina*don Di8pos*J
Ca￿ied fornvard
373,406
17294
9.02L
1.825
36.799
1,725
1573
420,759
20,844
3gQ,7VO
10,846
38,524
1073
441,64J
CARRYING AMOUf4T
tJD Septernb￿ 2022
144,035
9.733
263
ioo.oji
AI 30S¢wetyiber202J
161.329
JJ.558
7.911
180,875
9 DEBTORS
202J
Trade debiors
Other tAxalion aftd wial s¢tyrity
Oth£rdeblors
Pr¢payments and¥¢rudin¢om¢
9.192
8.712
0,308
1.718
2.182
9.200
1,7511
20,142
10 CREDTTORS., AMOUNTS FALLING DUK WITHIN ONK YEAR
2023
22
Trad¢ ¢rtditiKs
OthBiriEditot5
htr ￿KIll)n artd social secwity
A¢etuals deteTred inrome
7,125
1266
14,103
11,543
2.432
13.79
23.212
27,652
50,985

L￿E￿ly-Tll￿￿OLENT cOMTr￿u￿[Ty ASSOCIATION
NOTES TO THE FINAIYCIAL STAT￿r￿LrNTs
FOR I'HLI YEAR LNDED 311TH SEPTKMBKR 2023
14.
11 UNRESTRICTEI D FUNDS
Futsdi
OTwd
Intr•we
xpen&ltMre Transfera
Building fund
Total Desiwiai¢dFullds
197,205
J97,205
197.205
a￿¢rRI fuDd
S￿1￿1 ChLb- G￿er*[(Und
(127,303)
IOJ,208
212.$43 1357,555)
566,037
421,799
{1713A51
245,446
171.110
774 580
17
Thed¢sign&*d fund ropr¢s¢nts funds ¥d asidrby the ttustee3 forlhc developmert1￿ ¢xpan%ion of thebulidin8.
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
U￿￿¢$1￿￿£1ed ReslAeied
2023
Asoi30Sepi¥i*kJ.2023
Ta]]¥ible fix¢d AS￿15
160,031
9,480
20,142
8,335
i0Q031
9,4BO
211142
335
Debiors
Bank and Cash
cl￿tIOrS
170
36
17
336
Ullreslrleted Restrtded
2022
As ui30Scpl8iNbrr2022
TAngibleFix¢d Assets
St4¢k
Dcl)totg
Bllnk Cash
Creditors
180.875
9,222
18.980
lJ.018
0,985
180.875
51.222
18,980
13,018
11J,JIL)
171,lJO
IJ TRUSTEESt EXPENSES
During Ibe yearonlytxpontt5 wer¢tein*ursed lo th¢TrusIc￿ ID ro%pe¢t orp￿f￿g¢ and piif*iitt8costs a￿d yitiJiLgr iteths
inciured by JI¢rnDThbehalfoftho ehlrity, or form8l¢rialssuppliEitbyth¢m t¢ th¢ ¢h8riiy. No r¢tnunl￿1￿rtW8$P9Id go any
hokliDg TnL3le¢5 year.
14 OPERATING LICASE COMMITMENTS
Al the rewtstigelld &Èle*he ¢hayi¢y had <￿tsI￿ndINg¢0nuDI￿￿lltr forfutvT¥ toiBiD)wtt1e￿PaYth￿￿ ullderwts-¢otwllabk
operlltimg IEaae5, whieli fau due8s follows..
2023
022
Witliitt ort* year
Bclwcen two und fivey¢ars
Overfl￿YearS
1,7DO
6,8110
14,769
J,700
0.800
16,469
2J,269
The laod IheAsswsaiioJioccupi¢s 18 VWDrdbYOW￿rtBvr0uKbCwll¢ll. It i8¢urrentlyprovided by Ibe counc￿ ata
5igttifi¢8nily dixwunled r¢nl of £453. Th¢ Etas¢ i% subled k)periodie reni revi¢ws, however. Ihe mis*esdoAoi
VISdge & li￿terIllI incre05¢ in Iher¢nt thrge being made agall￿1 th¢Associal￿Tr ill futur¢y¢￿E. The¢￿tren1 kBse
cxpiyes in July2080.

LEE-ON-THE-SOLENT COMIVIUIYITY ASSOCIATION
NOTKS TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023
15.
15 LEK-ON-THE.SOLENT COMMUNrrY ASSOCIATION SOCIAL CLU
The I￿￿M¢2￿d ex￿dI1￿r¢ r¢latlng t¢ th¢ barai¢i of th¢Assoriall￿1*rG$¢9￿ra1¢IY accouDid for inth¢L¢£-Ort-Th¢-Soknl
CrA￿munItYAs$￿lllIon So¢ial Club Ar¢oMnts. Th¢5eaCC4>unts do notconslilule e separ8t¢chanty aiid therefore liayebttn
8mal8amÈted withitt these accoynts.
Below gresummarised rcyults for Lee-On-ThtsSoknt Community A5$oc13tiI￿ 8oclal Club for tlie yeai endcd 30 Scptcw
2023. Th¢ ￿1&18 from the8e4ecounis bavebeen wYe$¢Th*d#s amalgamaid lin¢s on th¢ fa¢t of lh¢ lrt¢rth¢ & Bxp¢ndiiiir¢
A£c(rtLnt.
INCOMll¥C RESOURCES
2023
I￿l￿gres0u￿e8 from gr￿erated fllndy
aritable ocliville5
Gaming n*¢hine5
lknvemnjettl Br&￿s
435.086
ijowo
415,640
107.914
61
Total In¢omlngresoL¥¢ts
523.566
RESOURCES EXPENDED
Cknit4ble activities
326,939
918611
320,D05
73.947
TOTAL EXPENDITURE
421 799
595.952
NET INCOMINC RLSOURCES
FOR THE YEAR BEFORE TRANSFERS
144,238
129.014
TrBnstivs letween fvnds
NET INCOME FOR THE YEAR
J44 238
J29.014
TotalfutthknyJ8htfoDv*d
101208
8.400
TOTAL FUNDS CARRIED FORWARD
101.2(kg