# **EAST DONYLAND COMMUNITY ASSOCIATION** Charity number 277146 **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025** **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER CONTENTS FOR THE YEAR ENDED 31 MARCH 2025** ||Page| |---|---| |Legal and Administrative Information|1| |Independent Examination report|2| |Statement of Financial Activities|3| |Balance Sheet|4| |Notes forming part of the financial statements|5 - 7| **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2025** |**Trustees:**|Susannah Purtell - Chairman| |---|---| ||John Andrews - Treasurer| ||John Heddle| ||Frank Ward| ||Michael Holland| ||Barbara Sanderson| ||David Russell| ||Lorraine Baker| ||Margaret Rousseau| ||Nick Baker| ||David Evans| |**Secretary:**|Trevor Winnicki| |**Registered charity number:**|277146| |**Premises:**|Rowhedge Village Hall| ||Rectory Road| ||Rowhedge| ||Colchester| ||CO5 7HX| |**Independent Examiner:**|Community360| ||Winsley's House| ||High Street| ||Colchester| ||Essex, CO1 1UG| |**Bankers:**|Barclays Bank| ||High Street| ||Colchester| ||Essex| **1** ## **EAST DONYLAND COMMUNITY ASSOCIATION** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025** I report on the accounts of East Donyland Community Association for the year ended 31 March 2025 which are set out on pages 3 to 7. ## **Respective responsibilities of trustees and examiner** The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act, - To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and - To state whether particular matters have come to my attention. ## **Basis of independent examiner’s Statement** 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 considerations 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 the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair' view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. David Courtier FMAAT AATQB for and on behalf of: Community360 Winsley’s House, High Street, Colchester, Essex Date 04/02/2026 **2** ## **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |**Note**
**Incoming resources from**
**generated funds**
Donations and legaces
Investment income
**2**
Incoming resources from
charitable activities
**Total incoming resources**
**Resources expended**
Charitable activities
**4**
**Total resources expended**
**Net income for the year**
**Total funds brought forward**
**at 1 April 2024**
**Total funds carried forward**
**at 31 March 2025**
**3**|**Unrestricted**
**Total**
**£**
-
318
51,938
55,896
55,896
(3,958)
169,022
51,620
**165,064**|**2025**
**Total**
**£**
-
318
51,938
55,896
55,896
(3,958)
51,620
169,022
**165,064**|**2024**
**Total**
**£**
350
312
48,487| |---|---|---|---| ||||49,149
56,340| ||||56,340| ||||(7,191)
176,213| ||||**169,022**| Notes on pages 5 - 7 form part of these financial statements **3** **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER BALANCE SHEET AS AT 31 MARCH 2025** |**Notes**
**Fixed assets**
Tangible assets
**8**
**Current assets**
Debtors
**5**
Cash at bank and in hand
**Creditors: amounts falling**
**6**
**due within one year**
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**Funds of the charity**
Unrestricted funds:
**Total Funds**|**2025**
**£**
140,443
6,190
21,063
27,253
(2,632)
24,621
**165,064**
165,064
**165,064**|**2024**
**£**
137,313
8,132
27,144| |---|---|---| |||35,276
(3,567)
31,709| |||**169,022**| |||169,022| |||**169,022**| The trustees declare that they have approved the accounts above: Susannah Purtell Date 4th February 2026 John Andrews Date 4th February 2026 **4** **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1. Accounting policies** ## **1.1 Basis of preparation** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **1.2 Cash Flow** The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements". ## **1.3 Incoming Resources** Income from donations and grants, including capital grants, is included in incoming resources when these are receivable. When donors specify that donations and grants, including capital grants are for a particular restricted purpose, this income is included in incoming resources of restricted funds when receivable. ## **1.4 Resources expended and recognition of liabilities** All expenditure is incurred on an accruals basis. The majority of costs are directly attributable to the specific charitable activities. Liabilities are recognised on the accruals basis in accordance with normal accounting principles. ## **1.5 Fund Accounting** Funds held by the Charity are either: Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Designated funds - these are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects. Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. ## **1.6 Taxation status** The company is a registered charity and is not subject to corporation tax on its charitable activities. ## **1.7 Going concern** The trustees of the charity deem that there are sufficient funds available to continue operating on a going concern basis for the forseeable future. ## **2. Investment income** |**Investment income**
Interest receivable|**Total**
**2025**
**£**
318|**Total**
**2024**
**£**
312| |---|---|---| ||**318**|**312**| **5** **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |**3. Incoming resources from**
**charitable activities**
Grants
Activities for generating funds
Sundries
**4. Charitable activities**
Staff costs (includes agency fees)
Insurance
Repairs & equipment
Cleaning
Rates
Sundries
Light, heat & water
Licenses
Depreciation
Printing, stationery and telephone
Accountancy
**5. Debtors**
Other debtor
**6. Creditors: amounts falling due within one year**
Creditors & accruals
**7. Staff**
Number of staff employed as at 31st March.
No employee earned over £60,000 during the year.|**Total**
**2025**
**£**
-
51,620
-|**Total**
**2024**
**£**
-
48,307
180| |---|---|---| ||**51,620**|**48,487**| ||**Total**
**2025**
**£**
12,175
2,630
7,137
20,955
2,096
81
6,437
209
2,393
1,509
275|**Total**
**2024**
**£**
11,083
2,331
4,708
19,263
3,723
169
10,121
763
2,347
1,377
455| ||**55,896**|**56,340**| ||**Total**
**2025**
**£**
6,190
**,**|**Total**
**2024**
**£**
8,132
**,**| ||**6,190**|**8,132**| ||**Total**
**2025**
**£**
2,632|**Total**
**2024**
**£**
3,567| ||**2,632**|**3,567**| ||**2025**
**No.**|**2024**
**No.**| ||1|1| |||| **6** **EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |**8.**
**Fixed Assets**
Cost as at 31st March 2024
Additions
**Cost as at 31st March 2025**
Depreciation as at 31st March 2024
Depreciation for year
**Depreciation as at 31st March 2025**
**Net book value as at 31st March 2025**
Net book value as at 31st March 2024|**Buildings**
**£**
168,230
-|**Fixtures &**
**Fittings**
**£**
24,408
5,532|**Total**
**£**
192,638
5,532| |---|---|---|---| ||**168,230**|**29,940**|**198,170**| ||34,523
2,103|20,802
299|55,325
2,402| ||**36,626**|**21,101**|**57,727**| ||||| ||**131,604**|**8,839**|**140,443**| ||||| ||133,707|3,606|137,313| **9. Related parties** There were no related parties within the year. **7** **To** ## **Trustees' Annual Report for the period** Period start date Period end date 1st April 2024 31st March 2025 **From** ## Section A Reference and administration details **Charity name Other names charity is known by Registered charity number (if any)** 277146 East Donyland Community Association |**Charity's principal address**|
Rectory Road|
Rectory Road| |---|---|---| ||Rowhedge|| ||Colchester|| ||**Postcode**|**CO5 7HR**| ## **Names of the charity trustees who manage the charity** |1
2
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Susannah Purtell|Chairman||| ||John Andrews|Treasurer||| ||Frank Ward|||| ||Nicolas Baker|||| ||Barbara Sanderson|||| ||Loraine Baker|||| ||Margaret
Rousseau|||| ||David Evans|||| ||David Russell|||| ||John Heddle|||| ||Michael Holland|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** March **2012** **TAR** 1 |**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**| |---|---|---| |||| |||| |||| |||| **Name of chief executive or names of senior staff members (Optional information)** ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Constitution adopted 1 December 1978 as amended 20 July 1982, 2 Type of governing document March 2004 and 12 November 2009. (eg. trust deed, constitution) How the charity is constituted - (eg. trust, association, company) Trustees are appointed or re-appointed each year at the Annual General Trustee selection methods Meeting. (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. ## **Section C Objectives and activities** To maintain the village hall for the benefit of the inhabitants of the Parish of East Donyland. **Summary of the objects of the charity set out in its governing document** March **2012** **TAR** 2 The village hall is used regularly by more than 20 local organisations ranging from pre-school group, dance, scouting, orchestra, sports, keepfit, singing, lunch group, all of whom usually book their requirements annually. Besides these regular activities the halls are also booked for one off events such as weddings and parties. **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** **Additional details of objectives and activities (Optional information)** You **may choose** to include further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. March **2012** **TAR** 3 Section D Achievements and performance **Summary of the main achievements of the charity during the year** March **2012** **TAR** 4 ## **Section E Financial review** **Brief statement of the charity’s policy on reserves** We hold cash at bank of more than c £24,000, all of which is unrestricted funds. These funds are held to meet unforeseen expenditure that may occur. We aim to hold at least £15,000 in reserve at year end. **Details of any funds materially in deficit** ## **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - the charity’s principal sources of funds (including any fundraising); - how expenditure has supported the key objectives of the charity; - investment policy and objectives including any ethical investment policy adopted. ## **Section F Other optional information** ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Susannah Purtell John Charles Andrews **Position (eg Secretary, Chair,** Hon Treasurer **etc)**[Chair ] **Date** 8th January 2025 March **2012** **TAR** 5