INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HIGHBURY AREA COMUNITY ASSOCIATION
I report on the accounts of the organisation for the year ending 31[st ] March 2024 which are set out on the following page.
Respective responsibilities of trustees and examiner:
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply.
It is my responsibility to state, in the basis of procedures specified in the Generat Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination no matter has come to my attention:
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1 which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Michael Picton Address ~~:~~
Date:
HIGHBURY AREA COMMUNITY ASSOCIATION
Income & Expenditure Account 1.4.2023 to 31.3.2024
Income 2023/24 2022/23 Hirings 21,944 23,169 PCC staffing grant 6,500 6,500 Donations - 70 Men's Shed electricity 62 18 Total: £ 28,619 £29,757
Expenditure
Staffing costs 20,730 19,151 Gas/electricity 5,954 6,931 Water 582 396 Rates 218 415 Refuse 502 407 Phone 712 578 Post/stationery 305 250 Cleaning materials 786 408 Additional cleaning 611 - Insurance 506 456 Air conditioning 7,828 - Miscellaneous 854* 222
Total: £39,588 £29,214
Deficit for period: £10,969
Miscellaneous: Hire refunds 151 Land Registry 45 Web site maintenance 72 PRS/PPL 231 Pest control 140 Air Con service 144 Equipment purchase 71 £854*
Balance sheet at 31[st] March 2024
Current Assets
Bank: current account 20,506 Interest account 30,003
Cash in hand: 52.58
*Creditors: 2,461
*Debtors: 7,804
Net current assets £55,905
*Debtors:
PCC grant 5,000 O/S hire fees 2,804
*Creditors:
Utilities 608 Sundries 211 PCC wages 1,642