Ch*rlty Number: 275251 LEoN-THE-SoLENT COMMUNrrY ASSOCIATION TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
LE&0 TABLE F CONTENTS Pa%e I Legal & Administrative Infornlation Pa2es 2 to4 Report of the Trustees Pa%e S Independent Examinds Report PYd2e 6 InconK and Expenditure Account Page 7 Comparative Income and Expenditure Account Pa2e 8 Balance Sheet Pa%e 9 Cash Flow Statement Pa2es I to 15 Notes to the Financial Statements
LEE-O .THE-SOLENT COmMUm ASSOCIATIO LEGAL L£e-On. and a regi Solcnt Community AKlation is an unincryral¢d entity red ckwity governed by its nMnrndum and articl¢s of association. 275251 DATE O REGISTRATION 10th March 1978 HOIJIIN TRUSTEES The holdin w¢r¢ a3 fol trustees 8¢rving for the period 18t October 21)24 to 30 September 2025 S Brow F Thom SPGr MBer Cbalrman Treasurer son PRll¥aP 51 Twyford Drlve Lee on the Solent Harnpse P013 &YU ACCOU ANTS Northover & Co. A¢¢ountants Ltd 132A Bournemouth Road, Chandlen Fo Hampshlre S053 3AL BANKER Natlonal We8tmln8ter Bank PLC 52 West Street Fareharn Hampshlre P016 OJX
LEU)IY HOLD FORT G TRUSTEES REPORT YEAR ENDED 30TH SEPTEM 2025 Tr homjng The financial eornptywith the ¢lwity8 $11(. the C1wiiiu Ad 2022 and'A¢¢ounting and Reportinsby ChBrtties: ecmended ¥yli¢8ble to chritiu ry¢Fwingtr¢1r¢thts in Kcordan the Winancial dard appli]¢ in the UK and R1C of IreloThl (FRS 102) {eff¢eAiv¢ i January 2019)". StateEnent of OBJECT Oblects And The obj¢cts neighbour Oblectlve4 CoTnmwiity their interest Publ bett In s¢ttill8 our li¢f of Id¢rtake in lin• with txw cFn'tsble oty'ecty •ftd ai The Holdin$ reprd to th¢ n¥tN8 wnfirm thnt cory•li¢d with the requirtnwts of tr[4 of fv Chwitiu Ad 2022 to have bli¢ benerrt1dI1• bliShedbYthe Clarity fwthe and Wai¢L ACHIEV ENV6 AND PERFORMANCE facilities available to th¢ vhjiie maDa8iD8cwts c1refiy. whi] still being )fftsd by low¢r n ' tory. This 1$ k) # dett win knbe t acnxs the wl¥)le irbknty. All the 8YOU who uge the Durin8 the t from aponsd 10 ¢05ts. the chairs in th¢ miitt loun8z wetr¢ repl¢ at a ctxt of £7473. This proie<r fftdby 8 £3(K 11¢ (Grmt SLYth RunK helpe41 alw bythnatin8 S¢Vtral barrelj of tttr to hèlp offxt the At the 5tarto cneral refu ¥ctynplish Ishm¢nl of the Th¢ B[¢TrwyI hel1 with th¢ c(t8 aThJ dl thB work was 00#ll bk.Th¢p It 18 re¢ identify whe
LEE4)N HOLD FOR T G TRUSTEES REPORT YEAR ENDED 30TH SEPTEMBER 2025 NANC All ¢onJmitte Policy on The decision tob¢ovtha sThu ernlDR doettt The assl2ti The Bxeeu Their role is expendit4 CrrfTwnittK unthrthe nnB of the handle8 the thy todayd¢tsil of the ass(iation'È IMines8. ensw¢ a ltinuing #tream of inc{% from a¢tivitie8 of the in order to meet eurren¢ VKII 48 Mid¢ delqxr trwee requlTrmmt Cbrlty Co All nrw A appmpriat¢ • t fomm. R¢fryltme The tru8te¢8 hall be el¢¢t¢d by the and they shfill Tewtivety knld office 111 de4th or re8i8wion. unl¢ 01T¢ by ff40]ull rfthe CThNniuee. Tr of Holdin8 T1¢ 8hAII be mty¢ than six and not IMI Or%antsAtIo Thr Corkunu TwOlbill in •1 the AGM. Each mttyberofthe couwil li • M•Tntre and Si8DS a th]arnt1 awtin8 th¢ir AB menii gite th[tyh I . and are rr•pmible to the 1oNlltyth exrfpcffl 118h C4*n¢il and kn thE Chty Cornmiliion.
LEE4)N HOIJ)I FOR G TRUSTEES REPORT YEAR ENDED 30TH SEFfEMBER 2025 Offlcen o the amodxlloll: Stephen Brow F Tlmbrnpson Dean Secretary Indivi¢thJal Mr6 Hclcn St¢pheD Centre M *ger: Mrs Lha WoDdfjne Ctntr¢ As •tt mAnA8. Mrj Hekm Dongl The holthn8 Mr Stephe Brown
INDEPE LEEIN DEr EXAMINER•S REPORT TO THE TRUSTEES OF THEoLENT COMMUNITY ASSOCIATION We rewrt o RESPE RESPONSIBILITIES OF ThE TRUSTEES AI¥D EXAMINER Havin8 sati8 r¢8WJ8Abiii ex• th¢ the 145 t)fthe 2•22 A¢. fo 145(5)(b) olthe 2022 A¢t; and BASIS OF ¢xaminlltion i with those rxplanationB eviduK¢ that 'true and fair ¢lude5 a rew¢w ofthe lIng rtwd5 tythe ¢lwrity and a c(thpriy)n ofthe pr¢wite4t Id be requirnj in awliL 11 ib given to whethtr the f¢owits present • iew" and the report 18 limited to rrtrt tth the ststutwt below. INDEPEN In c(¥llwtK)n (l) whic 8iVU US re8$ck Cal ts b¢11¢ tha( ttiany the wuir•wtts'. ot Ixen w or i¢h. iii (liropini( at12n¢1 th¢thld be dra in LYthT to enabk • prqxrwthtthding of the ar¢jts ) (2) NORTHO CO AccouNfANTS LIMITED D ACCOiINTANTS MoirrH ROAD S FORD, HAMPSHIRE CHARTE 132A BO CHANDL S053 3AL
LEE-O STATE FOR T -THE-SOLEIYT COMMUNITY ASSOCIATION ENT OF FINANCIAL AcrtVITIES E YEAR ENDED 31YfH SEFfEMBER 2025 RY INCOME AND EXPENDrruRE ACCOUNT OT Notss Fund# Funth 202 024 INCOM G RLSOURCES ChaTitabl (lovernm Social Cl InvGstsnc Other Inc a¢tivitie8 t grnnts ittcom¢ (2) (3) (15) (4) 213,028 213,028 511W2 511j02 69 51 51 209.J70 2.287 314, 775 500 COMING RESOURCLS 727 727 727.200 RESOUR Ch8Titabl S¢xial Cl activities (6) (15) 357,431 357,431 383O07 3&1.507 349.990 384,688 TOTAL PENDITURE 740 938 740 938 734.678 NET INC FOR TH MING RESOURCES YEAR BEFORE TRANSFERS (12.988) (12988) (7.478) Transfers NET INC MEI(DEFicrr) FOR THE YEAR 12, (7.478 Totsl fund rou8ht fonvard I628 162058 17n.330 TOTAL F NDS CARRIED FORWARD 149370 149870 102,858 The Incom All iticome and Expenditure Account includes all gains and losses recognised in the yw. and expenditure detiVC8 from ¢ontiDuin8 activitie8.
LE0 STATE FOR THE-SOLEIYT COMMUNITY ASSOCIATION ENT OF FINANCIAL ACTIVITIES YEAR ENDED 30TH SEPTEMBER 2024 COMP TIVE SUMMARY INCOME AND EXPENDITURE ACCOUNT Rutrleted Uttrestsle FUNDS Notrs Fundj 2024 INCOM G RLSOUR Incoming Charitabl Gove Social Cl Investhi Other in (2) (3) (15) {4) (5) 209.570 2.287 SJ4. 775 21W,570 2,287 514. 775 68 500 nt grants b income 500 TOTAL I COMING RFSOURCES 727.200 727,2fPO RESOUR ES EXPENDED ClJari¢Able Social Clu vities (6) (15) 349.990 384.688 349.990 384,688 TOTAL E 734.678 734.678 NET INCO FOR THE ING RESOURCF EAR BEFORE TRANSFERS 17.478) (7.478) Tran8f NET INCO EJ(DEFICIT) FOR THE YEAR Tota] funds rou8ht forward 170.336 170,336 TOTAL DS CARRIED FORWARD 102,858 162.858
LEE-O STATE FORT .THE4OLENf COMMUNT ASSOCIATION Nr OF FINANCIAL ACTIVITIES YEAR ENDED 30TH SEPTEMBER 2025 TANGI E FIXED ASSETS (8) 137025 145.915 ASSETS Stocks Debtors Cash 11022 14*22 17,994 10.614 14,195 17.298 (9) 44,638 42,107 CREDIT Amou falling due within one year (io) 25.164 32 25.104 NETC RENT ASSETS 12,045 10,943 NET AS ETS £149,870 £162.858 CAPIT Unrestrl General Social Cl ted fuDd• 149070 162.857 b. GeneraI fill £149 870 £162,857 The fan ial ststements were 4>prov by th¢ board on
oLG and signe on its behalf by. Mr Ste Chair ben Brown
LEoN- STATEM FOR TH T OF CASH FLOWS YEAR ENDED 30TH SEPTEMBER 2025 NET CASH FiA)W PROVIDED BY OPERATING A]VITIs ( I ) Ilh78 14.369 CASH FIA) Int¢r¢st rtc CASH Fixed As (ii,osi) (3.474) NET CAS 696 8,963 NET CAS CThange in c FLOW FOR THE YEAR sh and cash equivaleDts in the &963 Cath and h e4wivalents at the st8rt of the year 17 8.335 And h ¢qulvaleDts at th* of the y••r 17 17.298 NOTES THE CASH FLOW ATEMENT FOR YEAR EIYDED 3VfH SETPEMBER 2025 I NET ASH FU)W PROVIDED BY OPERATING AcfiviTILS Net Interes Dep (Inc {Incre Increa cm¢nt in funds for the yr4r Teceived tion y&creas¢ in stocks eyd¢crease in debwr8 (decr¢ase) in credi (12.988) (69) 19,142 {1,21J9) (627) 7A29 (7.478) (68) 19,389 (1.133) 5,947 Q.488) 14,369 2ANA SIS OF CASH AND CASH EQiryVAtINTS 17,298
LEE-ON-T NOTES T E-SOLENT COMMUNITY A&SOCIATION THE FINANCIAL STATEME AR ENDED 30Th SEFTEMBER 21)25 io. l ACCOU ING POLIC]ES i.ii by Cjwi FIDAn¢i81 Stsrkn app]ic4bie UK4 Rewthlic of Jr¢]•Jd (FRS 102} (effrftive l Jatswy 2019k the Stsrdard 4wlith iti & UK Rqmthlic of Jttlthl IFRS 102) STO the awities Acl 2011. lent Awi8t1 d¢fiIlltt oli publi¢ benefit ctitityurder FRS 102. Agsets and libxlitie8 1.12 FD Oen¢ral 8enernl d ceownthi unr¢gtricbJ fth 7hi¢h are aljIble 4t the dIKlIr of th¢ in furthaw of the Desi81 ¢of h d¢siwAityJ fid aTt 8¢[ in the EwAe5toth¢ fllwKi•l 9tstem¢ni Rti]Cte ¢¢ifi 1.13 In i of income K¢¢eiTnble cm be liLy. 1.14 E ExEndi pTrbobl ndltsre that a trnn8frr ofe¢tMMm]ic tn¢fity T11 be iti thE of the oNiggtiOn ¢m b¢ li4bty. CoJts O 1.15T nRlble flxed M•¢1• capit4lis¢d wher¢ their individuAI lue tx¢¢¢ds £l.IXKI. Fixed AWS are sthted at CO D¢preciati(0118 wovid 8ibl¢ fixed 81 ulA14ta kn wri off tht¢aA of 7&11(4 less egtirntrA IdUal value, of eoth wet ver its EXpted lifi LYL a8tr4i8ht lim iwi& The in exh ¢apyaY¢ OB follo. ¢Y•)ly SFK uipm¢nt IIPA •tr•i8ht line 11)% s1&h1 Line Furnibj Plant equi¥wl i.io ¢or• I pSId n¢t ofanytrk 1.17C C8sh a h t bamk and h h*d battk •Thl in hand in¢ludu cath •tMI thJrt4rmi highly liquid with • thytffwtyrity of nxmthi
LE- NOTES T LENT COMMUNITY ASSOCIATION THE FINANCIAL STATEMENTS ENDED SEFfEMBER 2025 ii. i Acco C POIJCIES leort) A.18C tor• probably 1.19 Fl Th¢c¢ clal InstruD*nts has decled to appty the Noviiithw ¢)f Sedi(m 11 Basic Fittwial of FRS 102 to all of its fu181 ¢]wi 120 The ¢h liviti ¢meAt belleflts as tyb¢m¢ PAyablo in a¢¢wdm with tkn Tu1¢8 of the heft 1.21 T Tho¢h atlo 'ty igexenwt frrth tsx Lm its clwityble activitie& 122
LEU)N- NOTES T FORT 12. THE FINANCIAL STATEMENTS YEAR ENDED 31vfH SEPTEMBER 2025 ABLE AcfiviTILS- UNRLgfRICTED ityC4ntr¢ ub ¢thblislmnt 9Th1 lice fe 79.528 J33 70.f170 133,SIKI Social C 213 028 209.J70 3 GOVE 3.001 2.287 2.287 4 INVES Nf COmE Ints18t ¢ivabt¢ 68 S OTHE COME Mis¢ i In ome laiT 51 Joo 51 SQO T cosrs sts Direct Staff co PT¢mi3 Info Admitii 55,567 210,7•9 32,738 3,421 5J.4$3 208, 772 JJ,216 2.540 701 7.184 19.519 ¢c4ts on tecbllology tration com8 343.640 GOV ANCE COSTS 2,500 3.850 Acco ix8al 6.350 TOT 349.990
LE0] NOTES T FOR THE 13. THE FINANCLIL STATEMENTS AR EMYED 3wfH SEVTEMBER 2025 7 STAFF OSTS Wa8CS So¢ial PenSiOD Iw),oso 695 7,739 5337 928 185.989 8,481 6.724 5J32 1,905 141 ty e¢ts Recruit Stafftiai ing T•tsl • 2t19,772 Se number of 8taff ¢mplOY sknin8the year was 11 (2024.. 121 r¢ no employe¢9 WIKI anny8] remuneNion £eAI.(KX) (Y more. r en¢£ there were (xtsstanding lOn contriixrtitykl pftyable of £853 (2024: £1,469). Toul ontribuiions of £7.739 (2024: £6.724) were by the thiity and arc irKludcd ID thc SOF Atthe pen8lon 8 FJXED Prnwty F•lp•t Fltllw B5pment T•tAI COST 537.822 22.411 390 45342 10,661 1.573 607,148 11.051 Additl Di8r*J6al DEP Brought Provi Ebmina Carried CIATIO .499 I4.(rf) 12.856 IN7 40J05 1434 409 1.573 461233 19.141 409 during th¢ Ye•r CARR At30 ING AMOUNT plember IOIS li 13 137 Ai3 mber2024 131.323 9.555 5,037 14J,915 9DEB Trnd¢ d 94 11.20 311 2.609 Pt¢pA 14,JQJ 10 CRED Tythc 7,137 SP31 79S 6.905 2.251 10.731 5.217 alion and xKial Im#ity 32 25,164
LEMN- NOTES T FOR THE 14. THE FllYANCIAL STATEMENTS AR ENDED 30TH SEPTEMBER 2025 li UNRLS 162.858 Zi4148 (357N31) 12U95 12 149170 Cl 16 858 12 ANAL Asoi30 Tble Sth¢k b¢r202J 137125 1122 1<822 17994 93 J37025 liJ22 14,822 17,994 593 Bonk As&i30 TgD&bie 8k Debtors piem&er2024 141915 10,614 J4.Jg5 17.298 J.104 J4S.9JS 10.6J4 14.J95 17.298 13 TRU S, EXPENSES by tbem Trusttt8 b¢halfDfthe L4wity,i fLY wpplicd bYthty thEtknty. *)Y boldi 8theyeu. TING LEASE COMMITMENI 14 OPER Atthe 1.700 Be¢W lrtover twodfiw Z9J92 13.069 SiBnifi 2080.
LEE4) NOTES T FOR THE 15. THE FINANCIAL STATEMENTS ENDED 30TH SEFfEMBER 2025 Th¢1 Below 2025. Th AccLxmL co ING RESOURCFS 2024 381,767 129,922 411.49 103.127 Gamin m¢ni ¥ts 149 511 514,773 Chari k wtivAties 3J9.816 64.872 T(YTA EXPENDITURE NET FOR 'COMING RLWURCES 13Q,087 75,533) ET Totsl 245,446