PAIDOCK eOMMUPIITY ASSOCIATION IIEPOPT AND AttOUNTS FOII TIII YEAII ENDED ?OTII APIIIL 2025
BALDOCK COMMUNITY ASSOCIATION co]IrrENTS PAGE Annual Rett R¢port of the Indep¢nd¢nl Examin¢rs Statement of Financial Activities BalwK¢ Shee¢ Notes Forn)ing Part of the Accounts
BALDOCK COMMUNITY ASSOCIATION ANNUAI. REPORT FOR THE YEAR ENDED 30TH APRIL 2025 The coun¢il presents ils report together with the accounts for the year ended 30ih April 2025. The members of the eouneil, a150 being the managemenl committee. currently are as follows.. Robert HemTrung5 Treasurer Paul Lu¢k¢tt Se Thjstees.. Elizabeth Ev¢rs(kn Miehael Muir Cllr Stewart WillouOJby Cllr Emrna Rowe Cllr Alistsir Will0bY Appointed Niffth H¢rts Council R¢pre8entatives: C¢ntre Monag¢rs in Attendat Elizab¢th Evernlen Tracey Chaprnan Council meTnber& are elECt¢d QT appointed at the Annual General Mceting. All tnemb¢F5 Of the council are re4uirtd to retire annually bul are eligible to b¢ appointed or ¢o-opied again. Th¢ ¢¢)un¢il has the pow¢r w appoint such commillees a5 It think& appropriate to further the object5 of the a&Ciation. All members of the Association shall be eqwlly capable of being elecied and shall have eoual lights to nomin*¢ S f( bch clection. The charity is tsiablished by its constitutiim and is registered with the Charity C.orn]ni&%ith Nuber 279196. The charity's addre&% is Simpw 1Ve, High Street. Baldcck, Hertfwdshire, SG7 6DH. ObJetts Of the Ch•rlty. Prlmelpal Aetiviti¢5 Or1%110 of Our Work The charity is established lo promote ihe benefit of the itthabiiants of Baldock and its n¢i8hbouring villages within the area of the North Herts Dislrict coLclI without disxinctions of se4 race, colour, nationality, political, religious or otber opinions by a&so¢iating with th¢ Ial authorities, voluntary ornISatIOnS and inhabitants in a common ¢ffort to advance ¢ducation and to provi4¢ facilities in the in¢¢rests of wial welfare for recreation and leisurc-time occupation with the obie¢t of improving the conditions of life ftr the said inhabitants. The charity is al80 to maintain and manage a Community C¢ntre sitt]ated at Simw Drive. Baldwk to £j¢1?1¢ with any l¢cal statutory authcrity in the maintenance and managcment of such a c¢ntre for activities promoted by th¢ Asswiation and its CslIent bcdies in fiJrthernn¢¢ of the above objectives. Revi¢w of Progress and Athievejnents Baldk Comnmmily A$blatIOn ¢tsntinu¢s to supply a valuable setviee within Baldock and surrouNling lIa¢S as a f¢Kal point for the local community, clubs and aw¢iation$. L¢i¢ings and entranr¢ fers illcome has rwovcred strongly over tbe year and was 23QA hÈ¥her tban in the year ending 3(kh April 2024. This can be largely attributed tfy lh¢ hard work of th¢ staff and iD¢reased utilisatiOD of th¢ facilities ashire rat&s for rooms had not been changed in the year. to reflect inflation. Overall expenditrre, how¢v¢r, also tn¢re&vd di8)roportionately, largely due to due statutory wage in¢reL4 resulttng in a rther small loss in the year dep11ft8 available resourec& Two mejnbers of staff Iherefox, volunarily did not draw their nct salary for several tnonth4 a Tnatter which necds to be urgently addrc55cd in thc corning ar. Pag¢ I
BALDOCK COMMUI¥ITY ASSOCIATION ANNUAL REPORT FOR THE YEAR ENDED 31YfH APRIL 2025 The community centre is well used and maintsins an enviable reputation within Baldock and the swrowiding distrirA. It 18 ud by various organisations to hosl meetings and events. si1ficant challenges rematn to be addressed in the coming year. however. in particular, outstanding current liabilities, the renegot&ation of the l¢w with the Iw81 authority. the fv¢ure direclion of the building and broadened involvernenl with a diverse and wideT commurrity. Reserve5 Pi The R¢serves policy ofthe Association was reviewed and agreed in Conunittee ID October 2014. The association must enswe that it has Sufficient cash r¢s¢rves to cover the random fluctuations in monthly income expenditutfs, any unplanned temporary closure of premise8. any liability for sthff redundancy costsj plus the costs of refurbishment of the interior of the premises and the replacement of fjxtures aJ]d fittings over th¢ next 10 year8. The reserves currently stand at £5.154 and this amount is Currently xn¢luW within the Genernl Fund. Th¢ wili¢y will be reviewed on an ongoitig b8SiS Investment Poliey The A&sociation continues lo b¢liev¢ that its poli¢y of investing its fitnds as available in & COIF- Clwiti&8 Ikposil Fund Tepresents the best method of generating income from these funds while having ready ¢ess to the cash Rlsk Rev1¢ The Management Committ¢¢ has wndu¢ted its own risk r¢vi¢w of th¢ major risks to which the charity i$ Fknances The attached accounts show tb¢ Tr¢nI stat¢ of th¢ f1n8nfj whirh th¢ Uri1 ¢onsider to be sound. The ch8ritgs bankers are Lloyds Bank plc, 103, Queen5way, Stevenage. Herrfordshir¢. SGI IEA The independent examiner is Miss Sally J Wainwright ACM& a director of Et Voila Accoimtancy Servic¢s Llmited. Isis Hous4 Wedntsbury. West Midlands. WSIO OPB. Apwyved by the Association on 2510212026 and on it's behalf by. E Ev¢rsdtt) (Tntstee) R G H¢n]ming8 (Chair)"
BALDOCK COMMUNITY ASSOCLATION INDEPENDENT EXAMINERS REPORT TO THE COUNCIL OF BALDOCK COMMUNITY ASSOCIATION FOR THE YEAR ENDED 30TH APR]L 2025 I rew>rt on the accounts for the year ended 30th April 2025. whith ar¢ s¢t out on pages 4 to 9. Respective Responsibilitle8 of the Council and Examlner The charity's council are responsible for the preparation of the accounts. The charity's council consider thai an audit is not required for this year under 5tion 144 of the Chariti¢s Act 2011 (the Act) and thal an independent examinatioll is needed. It 1$ my responsibility to: Examine the aOurtts und¢r wtion 145 of the Charities A¢t. to follow the procedures laid down in the General DiTe¢lions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act. and To state whether particular mattcrs have come to my attention. Basis of Independent Examlllers, Statement My examination was carried out in aLcordance with the General Directions given by the Charity Commissioners. An exan]ination 1cludeS a review of the accounting records kept by Ihc 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 Éhe council concerning any 8uch matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and conscqutntly I do not express an opinion as lo whether the accounts present a 'ltve and fail view and the report is limited to those matlcrs set oui in the slalcment below. Independent Examiner's Siatement In connection wirli my examination, no matter has come to my attention- (l) which gives me reasonable cause to belicvc that in any material respect ihe requirements: lo keep accounting records in accordance with section 130 of the Charities Act,. and lo picparc accounts which accord with the accounting records and to wmply with lh¢ a¢¢ounting requirements of the Charilics Act havc not becn mcl; or (2} to which. in rny opinion. attention should bc drawn in order to enable a proper understanding of the accounts to be reached. Name.. Sally Wainwright Relevant Professional Qualifi¢alion.' Associat¢ of Chartered Institute of Management Accoulltsnts Address: Ei Voila Accountancy Services Limiied. ISIS House, Smith Road, Wednesbury, West Midlands, WSIO OPB Dated: 20th Febnydry 2026 Pege 3
BALDOCK Co1u1Ty ASSOCL4TION STATEMENT OV FINANCIAL AcfiviTIES FOR THE YEAR ENDFD 30TII APRIL 2025 2025 2024 Notes UnrtrActed Irttoming Rewurce5 Incoming) resources from operating activities in adhranc¢ of th¢ charity s objecls Jncoming resources from operating activiti¢s foT generating funds R¢strActed Funding Repairs and Maintenance OtlL¢r incoming resour Interest received 98.846 73.746 8.901 7,935 97 107 747 Restricted Ruour¢es Total InmIng Resources Reso urces Expended Provision of community centre: Coffce bar Surety Ltd Bar Sal¢s Light and heat General and water rate$ Insurances Wages and national insurance Cl¢aning and laundry Equipment hire Bar Staff Repairs and maintenance Premises Cost l.i¢en¢es Depreciation 107 747 1,066 82 631 354 6,421 31,642 1,391 1,491 48,754 10.219 3,780 1.845 2,036 1,591 1,880 471 112,669 3.348 36,897 1,214 983 37.204 10,684 2,900 2,197 1,500 3.787 1.802 589 104,090 Management and 4dmini$tr#tion: Accountancy Telephone and inlrniet Printingy posiage and stalionery Professional fees Bank charges 420 1.914 60 420 1,182 53 213 458 Payments mad¢ on b¢half of bar association Total Resources Expend¢d Net Jncoming Resources Before 115276 106 203 Net Movement in Fund$ Gross Transfers Between Funds (7.529) (24,425) Total Funds at 1st May 2024 Total Funds at 30th April 2025 {18.093) 6,332 Pag¢ 4
BALDOCK COMMUNrrY ASSOCIATION BALAfscE SHEET AS AT 30TH APRIL, 2025 2025 2025 2024 2024 Notes Flxed Assets Imwovements t& premises Equipment 1.886 2.357 1,886 2,357 Current Assets Stock Debtors and pr¢pawts Balances at bank: Current account Charity d¢po8lt account Bar Account Cash in hand 1,208 2.034 124 310 3,676 2.108 2,034 91 4,240 Current Liabllltles Trad¢ creditor3 Social security ¢osi8 Deferred Wages Sundry creditors and accnvdls 24,337 23 J65 6,439 408 717 408 Net Cyrrent LIAbilityl A8sels Net Li¥4bilityl Assets 127.508) (25,622) (18.093) Unrestrirted Funds General Funds Restricted Funds Resiricted Grant In¢ome Totsl FMnd$ io Approved by tht eollnell on and $18ned IM its beh*lf by: Date.. Mr M Mulr (TTU8tee) Ms E Evew$deD cfrnstee) P4ul Lutkett { rerer) Zg26 Pa8¢
BALDOCK COMMUNITY ASSOCIATION NOTES FORLIIING PART OF THE ACCOUNTS FOR THE YEAR ENDED 30TH APRIL 2025 A¢eountlDg Poilefi General The accounts have b¢¢n ppared und¢r th¢ historical cost wnv¢ntioll and in aOrdan with the Financial Reponing Standard for Smaller Entities (effective April 2008) and the Statemcnl of Recommended Prn¢tic¢ Accounttng and Rewrting by Charities issued in 2005. Ineonthig Resource5 These are reported gr0$8 in the Statement of Financial ActiNities. Depreciation Dctffcciation is calculated to write down the ¢osl, 1¢ss &stimat¢d residual value. of all tangible fixed assets over their expected usethl lives on lh¢ following baseg.. Inwrovem¢nts to premises Equiprnent Over 10 years 20&/0 reducing balance Stocks Stock is valued at the lower of cost and net realisable value, after making due allowance for obsole and slow mowng items Aeeruals Bosi$ The accollnts have been prepared on thc accruals basis and liabilities arc recognised a8 soon there 18 a legal or constructive obligation committittg the charity to the eX]d1thre Baldock CommuDIty Assoclatlon BAr Commlttee The B&ldo¢k Community Association Bar Committee produces accounts which are prepared independently 2. Ineomlng Resour¢e$ from Activitie5 in Furtherance of the Charity's Objffts Unreshlcted Restrlcted 2025 Total 2024 Total L£tting and entrance tees Fundraising Donation5 Craft Fair and Raffle Coff¢¢ bar Photocopicr and other income Grants 84,731 2,607 84,731 2,607 4,600 1.035 3,573 2,300 68,644 .356 1.035 3.573 2,3(K) 761 2,945 98,846 98,846 73.746 3. Other Incoming Resources 2025 2024 Tot•1 Unrestrkted Contributions received froin bar profits 8,901 8,901 7.935 Page 6- 1
BALDOCK COMIVKUNITY ASSOCIATION NOTES FORMING PART OF TIIE ACCOUNTS FOR TIIE YEAR ENDED 30TH APIUL 2025 4. Stsff Costs Numbers Siaff costs were as follows.. 2025 Tot4R 2024 Total Gross wages and salaries Employds national insurance wsts Total Staff Costs 50,599 39,401 50.599 39.401 Th¢ average numbers of contracted eryloyees in the year was 5, (3 equivalent heads (2024- 3)) and were all employed in a¢tivities in furtherance of the ch15 objects. No membtts of the management eommitt¢¢ were r¢imbw%¢d any ¢xp¢nses during the ye4T. 5. Net Incomlng Resour¢es For The YeaT This is staled after chargiDg: 2025 Total 2024 'rotal Itid¢p¢ndent Examinevs fee for reporting on the accounts 420 420 6. Tanglble Fixed Assets Improvements t premise5 Equipment Total Cost At Isl May 2024 Additions At 30th ApTiI 2025 51,147 33,763 84,910 51,147 33,763 84,910 Depreciation At 1st May 2024 Charge for the year At 30th April 2025 51,147 31,400 471 82553 471 Net Book Vallle 51,147 31077 83,024 At 30th April 2025 86 lJ86 At 30th April 2024 2J57 2J57 All fixed assets are used in the direct rthcranCC of the charity's objects. Page 6- 2
BALDOCK COMMUNITY ASSOCIATION NOTES FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 30TH APIUL 2025 7 . Stock 2025 2024 G(XNJs for resale 8. Credltors falllng du¢ within one year 2025 2024 Trade Staff 24.337 6.439 30,776 23,565 717 24,282 9. Analysis of Net Assets Between Funds Restrleted Funds General Funds Total thund8 Tangible Fixed Assets Curreni Assets Current Ltsabilities ,886 3,676 1,886 3,676 Net Assets At 30th Aprll 2025 10. Movement in Funds At Islmay 2024 Ineomlng Resourees Ou¢goin% At 30th Re80urce$ April 2025 Unttstricted FUTKIS General Fund Total Unrestricted Funds 107747 (115,276) 107747 (115.276) Rcslricted Funds Repnir$ Total Kestricled Funds Total Funds 107 747 115 276 Page 6- 3