## 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: 

- 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 

2. 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