Draft Financial Statem•nts Chwlty r•gistrnt•on number 279464 (England and Wal8¥5) LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
Draft Financlal Statements LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trust* Mr D Mgethan Mrs N Pethe Mrs R Fosier Mr C Green¥Ydy Mr S Hitchcock Mr Z Tandy Mr S P Bullor 14 November 20251 (Appcrfnied 14 Novemb¢r 20251 IApF4)inled 8 November 20251 Chadty numb•r 279464 Prlnclpal 4ddM88 Churth Road Longl8v•ns G1CeSter GL2 OAJ Ind•p•nd•nl •x•mlMr <)rlffith8 Marshaw Bu$ln¥88 hAl¥tsl Llrnlied 41h Flc¥)r L1•nIh)Y War01¥8 Tha Oocks Glouce8ler Glouc•st8rsNr• Unhed KJThJdc GL1 2EH
Draft Financsal Statsmgnts LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION CONTENTS Pag• TTu8. reFQrt Indepondont gxaminerfs report siaiement of hnandal 8c14vm8 8tatern•nt of flnen¢ial F11 Notes lo Ihe fln8ncO81 st•l¢ments 6-12
Draft Flnan¢lal Statements LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 Tho truste88 pr•aenl their annual reFMNt aThJ finaniial for ts year ended 31 OcLOb8r 2025. The accounts have been preparod in accordance wth the accounltno wdieiès 58t out in not• I lo the accounts and comply with th8 charity's goveming do(xJmenl. the Charibes Ad 2011 and th8 Statem9nt of ReLMMend8d Practice.'A(xounling and Repor1irvJ by Chwitss.. lssuei1 In Marth 2005. Obl•¢tlv•$ and actbviti•• The charitys objects rtsMn the samo to pn)vKk f•¢Alilies Ihe irbtwesls of wellar¢ for recreatlonal and 191sure time occupatK)n. To ensure a strong as19110n ihat benfrflts all morthrs ant1 Is something that residents ol Longlevens r2n be proud of. rhe trustees ha pald dug rogard to guidan¢• Issugd by the Charfty Commfjsskn kn ¢Jgc4ding vthat aGtlvltl•s th• chaNty shcyjld un¢Jertake. Somo ofthe actlvlllgs avallabkt at th• Communlty C4nbB •r•: Crg4Uve KKI8 breakfast after Bchool chjb Brownles Gu•¥ Nova Combat mixed martiol arts Varfous ninoss groups Includln9 pregnancy yoga. Pilas. actsve genS and Fbt tor Llte la Iltnoss group almed al older poopl• and helping with balance and r•moinlng acti¥l Phon1¢$ 8nd messy play clas8 Tabl? tenni8 I dails l ¥klllltr¥ Communlty focJ Swap M•ètlng8 for varlous 8thnk groupg Uk•l•l• group Wakgs Privota parti•s including hirthrlAy$. ehri%twing$. baby showo AGhl•v•m•nt• And p•rf•rnian¢• The a$8¢XIal recorded a suwus for the year. . Ourin9 this year cosh donation$ rnde to: Su8 Ryler 2111 Glouceslef Bf(Mniti3 W& provided a Free of Chary8 3-LxJur5e Chrislmas m&al for (¥Jr mtrmbers who are pensione We cfrl¢brnted the 'Saints' days viith live wgeis Ire• of La)¢iry¥ loi our wnembEf5 WV8 did an Easigr 8gg hunL Hl$)Ween aThJ Chnslmas par1i&s lor ts children of members and their families Wc provided 4 variety of tiGk•t•d •v•nts for the cornnwnty wilh cAMYdy nl9ht aiml varlous ¥lnyvro and in'bule acts.
Draft Financial Stst•ments LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 FlnanGl•l rvi•w 11 is the policy of Iho charlty that unresthctsd ftjnds whlch ha not begn desvjnatod for a spacffic us• should mFJlntsined at 8 Val aquivalent to betsmen thrne and ¥x Mth.5 expenditure. The tfuslo¢s ciwjbider Ilial res8rv8s al thls l•vèl will ensur8 thal, in Ihe event of a signifieanl drop in fundino. they will be able to continue the charty's curr8nt activities whilÈ rA)nidarAtKJn is gNen to ways in which addition81 lund6 rnay be raised. Thls 14v•l ol reserves has bèan maintained throughoul the year. Funds above ih818V81 mentsoned above have been move(J into t Chanty'malnlenanc' bank account. Th8 trust••s have assessed the major ri$ks to %thich th• drity is •xpoB•d, and 4r• 8ati8fwd tha¢ $y$l•ms •r• In place lo miligale oxposurn to the mairK risks. structure. goY•rnanc• and manag•rn•nt The charity was establishod by a ¢h8thabl¢ trust doed on 27 Febnjary 1980. The trustees vmo s¥N8d ¢JvrtNd the Or ar up to the date of slgnature of th8 finandal statements wer•.. Mr D Meechan Mr S Harrls Mrs S Nom)on Mrs N Petrie Mr P 8ullock Mrs C Ruthgrfor(I Mrs R Fost•r Mr C Greenway Mr S Hltchcock Mr Z Tandy Mr S P 8ull•r IResign8d 11 Nov•mb8r 20251 IResigned 24 Jun8 20251 (ROSKJn 2 SW•mbw 2025) IAwnt•d 14 Nov•mbor 20251 IAppJinted 14 November 20251 Ihpwlnted 8 November 20251 The trustaO8 carry out the manaMent ol Ihe assc•>atth. Audllor In acc4)rdance wlth th8 eonwnrfs o r•8c4utiM th•1 Griffith$ MarshaW BusinessAdvlsory Limit8d rAAprKiinlad Al101 of lh• t>)mrny be put at ¥ G8n8ral Mo•tiThJ. Th• truslee8' reFQrt was approved by e Board of T(u$to•s. Mr D M••cha Chalrpe Datod..
Drjft Flnanclal Ststements LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LONGLEVENS {GLOUCESTER) COMMUNITY ASSOCIATION I report OA Ihe finanoal $tatements of churily ILV ts year erKled 31 OctODof 2025. arg set sjjt on pag8S 41012. R•sp•etlv• r••ponslbllilles ol trust••s and •xamln•r The charity's trustees are respon•le for the Pf¢paration of the finondal $18luwTwnL¥. The tharfws tru51ee$ consi¢J&r that an au¢Jit is not required for t$ yèar under section 144121 of thg Charities Act 2011 lthe 2011 Act) and that an Indend1)nt •x#mination is n8&dod. The charitys 9ross Incom• •xc•odad 50.000 and l am qualthd to und•rtake the eXAmItion being a qualrfd member of ICAEW. 11 is my responsibilty lo.. examine th8 financial statements under section 145 Df Ihè 2011 Aet.. 1111 to f10 thé procedures laid down in th8 98ngral Diredions gIn by th? Chty Comm1s5ion undw 89ctton 14515llbl ol the 2011 Ad.. an¢J IliS1 to state whether parti¢ular mattors com• to my •tt•ntion. Bas1• of Indep•nd•nt •xamlnerf• r•port My examination was carrted out in accordance 7•rith tho 98n8ral Dirfj(ai8 gNen by thts Charity Commission. An examinatlon Sncludes a review of th8 accountlng r¢cord3 kept by Ihe charity and a ¢omparison of the financial Jla¢¢mnls presented wilh thos(g re¢utTJt. 11 al>u iiidu¢Jtt¥ Lx>riwd¢Fglion ol any unusual iiems or dlsclosures In the rinancial statements. and seeklng éxplanalion3 from you as trust conegmir9 any such matiers. The pro¢8duros underlak8n do not wovld• ll th• •videnc• Ihat would bg r•qulr•d kn an audrt and con$gquondy opinion 18 given as to wh•th•r lh¢ financkgl statem8nts pr•$•nt * Iru? and lalr view, and the report is limit to thoso mattgrs Sot out In tha noxl slatemonL Ind•pondgnt •x•mln•rf• 8t•t•m•nt Your atteniion 1$ drawn lo the faci Ihat tho tharlty has Fryar8d lon8r stst8mènts In arKdance wrth Aeeounling end [M)rtIng by Chèritig5 prwarir4J Ihetr accounts in 8ecordan¢g with the Financial Roporting Stondard appli¢•ble in Ihe UK R?publK of Ir•land IFRS 1021 iri w¥l#rer¥)J Iv Ili¥ Awjunllng and R£Fportlng by Charili¢$'. Statement ol R•commended Pra¢llce issueij on 1 4)125 whkth ss rgf8rreLI to In tha èxtant r•oiJlAlion$ but has now been wthdravm. l understand that this has been done in order for the financial slalements to pvIde a true and falr view in Accordance with Gènerally Accept8d A¢¢ounling Practice elleclNa lor ropjrting p8riods beginning on or aftor 1 January 2015. In connoction with my exann?on, no other matter excopl ihat relerred to in the prgWUS P8ragraph has com8 10 my attgntion.. lal which gNes me reawable cause to be[e that Sn any material respect the iequirnments.. to k4•p ac¢ounttng rgcords in aecfMdgn¢o 60Ction 130 of the 2011 Act.. ond Illl to prap0 financial stat&m8nts which accord wrth thg aunting ffjccfds and rxrfnpty th tha 8c¢ountiro requir8m•nts of the 2011 Actr. hav• not been m81 or 0>1 lo which. in my opinion. attenliM Shk1 b• dr8wn in ord8r to •nabl• a Fop•r undorsiAndin9 of lh• flnan¢¢al stateThnts to be reathed. lan Pdce FCA Griffiths Marshall Buxineys Ad 4th Floor Llanthony Warehouse The tktks Gloucester Gloucestsrshire GL12EH Vniled 'ngdoM Dated..
Draft Flnanclal Statgments LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTivmES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2025 Unr•6tr1etèd funds 2025 Unrestrlet•d funds 2024 In¢om¢ from: Charitablè adwilios 600,676 539.782 Total In¢om• 800.676 539,782 Exp•ndllur• on: Charitsble 8ctiviti08 527.646 503.793 Totsl •xp•nd5tur• 527.B46 503.793 N•t Incom• and mov•m•nt In fvnd• 72.730 35.989 R•con¢lllatlon of lund•: Fund bal8n¢e$ At 1 Nov8mbgr 2024 295.527 259.538 Fund balanc•• at 31 Octob•r 2026 368.257 295.527 The stalgmenl of flnanual a¢bwti08 includ88 all w'ns and losses rwnisad In thè yèAr. All ineAnA And 8Xnlre d•rlv& from conllnulng a¢tlV4u.
Draft Financlal Statsm•nts LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025 2025 2024 Not•• Flx•d assèts Property. plant and equipment 272.660 261,355 Current a•sot• Inventones Trade and other receivab ash ai tyank and In haNI 75,717 27.987 IUb.Jlt IU,13b 23,054 15Q.VdO (54.4231 1113,770 178.7711 Curr•nt Ilablllll•• 10 N•t ¢urr•nt ••18 95,597 40,CQS Tot•1 ••••ts l••• •urY•+rt Il•bllhl•• 368.257 301.360 14onurr•nt Il•bllltl•• 11 IS,8331 N•t a•••t• 369.257 295.527 Thè fund• of th• ¢h•rlty Unrestricted funds 1) 18.2fJ7 295,527 3e8,257 295,527 Tho hnand•l $t8twnents were aFproved by th8 trustees ¢)n ......................... Mr D Meechan Ch4lfPOr•on
Draft Financlal Statements LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 A¢¢ountin9 poIIGI¥ Charity inloimatlon Longlevans IGk)uce5t8r} Crmjntty Assoclakn Is a registered tharlty vrith eharity number 279464. 1.1 Aeeountlng con¥•ntlon Th¢ firi¥ii¥iol ¥taletnen15 have befjn prepwett In acCanCe vthh thg ¢harWs govemin9 oocJJment, Ine Charities Acl 2011. FRS 102 Yhe Finanryal Reporbng Standar¢J awtCats in th8 UK and Republic ol Ireland. and th• Chariti•s SORP 'A¢¢wntsng and Reportin9 by Chariti¢s.. Staternent of RecA)mm&ndtrd Pr8diGe applicable to charrtse8 preparing their accoun15 in acc(Kdance with the Financial R$porting Slandard aoDlicab18 in tho UK aTrvJ RODu1¢ of [rand IFRS 1021.. Th• charity Is A Public B8n8fft Entity as d8fin&d by FRS 102. The chartty has takon a(fvantsge ol thè pl810n8 in Iho SORP ch9rlli&s not to prepare a statement of ea5h flo. Th• fknaneial stst•m•nts hov• I9rt•d from thè Chantie8 {Aryt$ and Roport•l Ra9uloth)n$ 2008 only to the 6xtent rèquired to proihde a Irue and lair vièw. Thi$ departure h83 involved lollwng th• Statemant of Rocomm8nded PraCts. tharilies apptying FRS 102 rath¥r than the veTrion ol the St8tam&nt of Recommènded Practko whlch b rgforn•J to In R•gul8tl¢nB imjl which ha8 8inc8 bo8n wllhdrawn. The finand81 $ta¢gmonts #re pfep8red h stsrling, which Is functlonal of the th•rfty. Mon&tary amunts in Ihese finandal atsteff13 ar? rtwndod to thts nearest £. The flnan¢lo1 ¥taternent3 have been prepared under the hIstl¢$I Cost ¢onventlon, Imodified to indude the revaluation of fr88hokl properlies and to indude investment proper5 and rtain financial instruments al fair valu81. The princlp81 ¥c¢ounting polkles adoptsd ar• out b8kMf. 1.2 Golng ¢orbC•rn At the bme of approwng lh& fknanaal statemènts. trustees have a reasonabio expect8tlon that iho charty ho¥ adequate resources to continu• in gperalwl ¢xislence lor th& foreseeable fulurtr. Thus the Iru$tee8 continuo to adopl th• wng ¢onGern baoio of In pPTr3 th• financial sts1fleil15. 1.3 Ch4rltabl• lund• Unreslricted fijnds ar• avAlabl• for usè at discr8lw of th• Irusl••s in furth•rarbCO of th•ir charilablg obloctlvo6. Rcslrictcd fund• art •ubiect to swfic condition¢ by dtsnorJ or granlors as to how Ihey may be used. The purposes and uses ol the r8stricte(J funds set out in the notes to th8 financial ststem8nts. Endowment funds are subject to spedk )ndion8 by donor3 Ihat thg Capllal must be maintslned by Ihe charity. IA Ineomlng r•soure•• IroMe is recognised when the charity is legally enb"Iled to il after any performarKe nd'on$ have bA met, thg amounts can be measur•d rolthty. and il is proba that wll be rety)iV8d. Cash donations are rècognised on rec£ipt. Ottr donxlit)n$ 8re r8v-JnI8ed On iho eharity ha$ been notified of the donation. Unl perl0rrnan condrt)ns faquire deferral of the amount. Incom? tsx recoverable in relaULi tv ull13 rE1Ve(l unU¥r (JnAkl ordeeds ol covenant Is recogni5e¢J al Ihe ts.me ol lh8 (Jonaiion. Legades are remnised relp1 w 0Mse chanty has been no"fied ol an impgrn1IThJ dlsbifArtlon, the amwnt is knovm. and rec81pt Is •xpèd¢d. W thg aThwnt is kn(wm. the legacy is tr8ated a5 contingent asset.
Draft Flnanclal Stat•ments LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 AuntIng poIiGI•• Iconiinu•dl 1.5 expended R880urce8 trXP8ndeO ar• rwnised in the perbd Ilw aro MrTed. 1.6 Property, plant and oqulpm•nt Property, plant and equlpmeni are inmally mèasured at C051 and subsequty measured at cul Iy v81uatth. n•t of depreciation and any impaim)ent losses. D&predation Is r•co9nlstd w 85 lo vKrt8 off Ihty $1 or valuakn 01¥ts th8 th&r re$kfju•l valu88 over the u60fv1 lives on th¢ follov¢iThJ bas.. Land and building Equiprnenl Fixtures & rIng$ CCTV Nl 20% rèduryng balanc 20% reduang balanc• ?0% f8dwng ttalar Th gAln or 1059 arlslng on dispggal of an 4$g•t 18 d•t•miingd •9 th• dlffw•ne• bofvmon Iho 8alo proc••ds •rKt the carrying valu• of the a1. and18 r8cogr4s•d In th• $tstement of finandal 8ctwitle•. 1.7 Impalrm•nt of non4u¥r•nt ••••ts At each reporting •nd dAt8. Ihffft charfty r•vl8w$ tho earrying amounts of rt• lnglbl• aSB•t8 to d•t•miln• whethor Ih8r8 1$ any indication that thosg awls have suff•r•d an imp•wment 106s. If any sueh Indication &xlsl¥. the recoverablg 1n1 of the asset L8 •stlmate(l in order to d&t•miin& thg oxtenl ol the Impalrmgnl 1088 lil any). 1.8 Inv•ntorl•$ Invtntofitr3 ar8 statod at thg low¢r of cost arJ esUmat•d sellltYJ ¢ 1086 co5t8 to complete and sèll. CoBt eomprisgs diiecl matèrials and, ere aptAicable. direct labour costs and Ih05e overheads that have b8èn Incurred In bringlng the inventoiies lo thoir prs8nt l¢Kalw and condluon. lièms hgld lor disiribution at n() or n¢>minal con•ldgratSon are meo3ur¥d Vi¥ Of rvpMerrt cosi ano cost. Net reallsabfv value Is ts uin¥l¢d 8elllThJ wlca W all esiimaiod costs of coMln and 51• io bo incurred in marketing. sglllnp and distribulion. 1.9 Cash and c•ih •qulval•nts Cosh and ca¥h equivalonts indud? hand. dèposits hdd a( call wllli tsynks, Dlher 5hort-ttrrm Ilquld Inv&strnents wrth orfginal maturities of Ihw months or18ss. and bank overdrafts. Bank overdrafts are shown Ythhin borrow1$ in CLJrrÈnt liabi41ièA. 1.10 Flnanclal Intrum•ntz The charity has elected to appty the provtsions ol Sedion 11 'Basic Financial Instruments, and Section 12 'Olh8r Financial Instrum&nls Issues. ol FRS 102 10 811 of its finanaal instruments. Fin•n¢ial irKstNmonts ¥* re(ryni6ed In the d)awiLy'5 balanre ¥hl when Ihe drity bocomes party to the contractual provisions of thg Instrument. FinanGi•l assets and li8bilities ale offset. Wlttb 11)v atwvJunt5 PWB5anted kn the finanuai statyments, vthen ther8 is a legally enforcgatAe right to s8t off Ihe recognised aK)unts and there is an intsnlion to setlle on a nel basis or lo realise the asset anfl settle Ihe lialty simultanecmjsly.
Draft Flnan¢lal Statomgnts LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 AG¢ounting polld•• Icpntlnuedl Basic financial assets. which indltde Irad? and other recewables arKI cash and bank bala[s, initl8lly measured at transaction pric including transaGtion costs and dre 5ub6equenlly Gafri¢d <11 oiriurkn¥¥tl GU51 using the ellective Interest mèt the 8rrarKJement eonstiiutes a finandng transactson, wh8r8 the transaction is me8sured at prAsent vAll of lh8 fvtur• receipts discount8d at a m•rk•t rat8 of int8r•st. Fln8n¢ial assets dassmod as rgc4ivabl8 Mihln cfft year aT8 not arMrtis8d. Basle Iln•n¢l•l Il•bllltl•s 6aslc financlal liabili118s. indudin9 trade and olhèr payables and bank IDan& Initially r8rngnised at tranSact)n pri¢e unless th8 Angem•nI conslilules a finanang tr8nsacthJn. whwe the debt instrum8nt 1$ measured at the pr859nl v8lue of fuluib payments ¢Ji8counled at a market rate of Intèrs$L Flnanclal Ilabilities classlflgd as payable wnhin one year are not am0'sed. Debt in8trumants pre 3vbwuenty carr68d at Amortfised 4¢. uslThJ the effedv• Int8roSt rtt• rnelh¢<l. Trade payablgs are obllgaliems to pay for g¢)c4Js or s8Nee$ th81 have boon acquired in thg ordlnary course of operations from suppliers. Amounts payable 8f8 classifi8d 95 current liabiltties if payment Is dua wlthln on& year or les$. 11 rKA, ihey are prgsentgd 8$ non-ojrrent liabilit. Trade payables 8re recognised inilwly at transaetion pri and subs8qu•ntly m•asurod #t afflortised $t U8iryJ the 8ffecti inl•r•st method. D•rn¢opnttlon of fln•ncl•l Il•bllltl• Flnanclal IlablllU&$ are derecognlsed Whn thg (ti¥ilYs o)ntractuai ON¥abons ex"T9 or are dlscharge(1 or Car011. 1.11 Employ•• b•n•flts Tlie w¥1 ul wiy uriu¥¥d IlIaY endoement Is rnc(Jnlse(I In Ihe perfod In wfilch the emFloyeo's seThlce$ gre rgcelved. Tem)Ination ne¢S are recognls•d Imm8dlat•ty a$ an gxp•nso when Ihe tharfty 18 d•rTr)n$trably corT¥nltted to tsminal• •mployment of an eIDY8 or to provllo tomi11 benefits. Incom• from eharltabh actlvltl•s Unr•ztrlcl•d fundj 2025 Unr••trtet•d funds 2024 Bar incrxne Membernhip Rental intom• Othor Sncomè 512,901 3,630 36,401 47.644 462.937 3,230 34.944 38,671 PA)0,576 539.782
Draft Flnan¢ial Statom LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 3 Charltabh idivitls Charitabl8 Charltabltr Exp•ndhur• Expvndituro Z025 2024 Staff eosts DepreGiotion and Impallrnent Purtha588 RataJ & wat¢r Hgal & Iwht 120.781 12,137 258.393 4,094 25,187 S,T71 28,806 15.806 S68 2,027 3,078 13.192 12.903 3,787 18.031 2.736 2,749 106,169 8,492 237.431 4.084 39.752 5,424 32.392 14,077 616 1.472 3,14S 11,930 13,811 3,364 18.020 1.548 4,068 In8uranGe Repairs & maknten8 Cleaning Phtsnp % int8m8t Prlntlng, P08tag•, 8tatlon•ry & ¢omwrt•r quipment hlr• Bank charg?¥ Licènees Other profosskn 1008 Accountar Advgrtlsing Oth•r costs 527,846 503,7 527.848 503.793 N•t moY•m•nt In lund• 2025 2024 The not mov¢m¢nt In fvndJ Jtat•d after ChaWn(¢redI¢IrJ)'. Feos poyobl¢ for the independ•nt •xamitiOn ofthe fknan¢lal Statements O•pr•eiabon ofown•d prop. pknt and equpmtnt 1.7rMJ 12,137 1.600 8,492 Employw$ The average mnthly number of empkn8s during Ihg year w88.. 2025 Number 2024 Numb•r
Draft Flnan¢lal Stat•m8nts LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Employ••4 (Gontlnuedl Ernpl(ryment costs 2025 Z024 Wagos and salaries 120,781 ll,169 Dumro Ihe y8ar on8 was pai¢J a toial of £1S.U¢XI lor soMc•s provKloJ io the ¢hwlty. Thgrg were no emtyoy8e8 w)Se annul rgrnungral)n was morg Ihan £60.1)XI. Txallon Th• ¢horty exompt from taxallL on118 aclvttl•s b•caus• all Ms Incoff 1$ appll¢d ft>r ¢h8rttable purF<)$98. Prop•rty. plant •nd •qulpm•n¢ L•nd •nd Equ11 fy C¢TV Tgt•l Co•t Al 1 NnvAml> ?024 Addbtion3 Di8fThAIA 228.283 54.195 S.959 1833) 104.714 4,314 10.751 14.002 398.243 24.275 18331 Al 31 Oclob•r 2025 228.283 50.621 109,028 24.753 421,684 D•pr•elllon and IMprm•nt At 1 Novombèr 2024 D•pr•dation ch8rged in t 43,224 3.270 85.593 4,687 8.070 4,171 136,887 12,137 At 31 O¢tobor 2026 46,603 90,280 12,241 149.024 C4rryln9 •rn•unt At 311)dober 2025 228.283 13.118 18.748 12.512 272.660 At 31 October 2024 228.283 11.271 19.121 2.681 281.355 Invantorl•• 202S 2024 Finiahed 9ood$ and 90od¥ reoa 15.717 10,180 10-
Draft Finan¢lal Statomgnts LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Trd• and oth•f roG•l¥ablv 2025 2024 Amouwrts falllng duo wlthln one y•ar. Tfad¢ i¢GglvatA¥¥ Other recelvables PJ¥yaym¢nts and acc¥ugd Income 8.491 6,612 12.884 11,058 11.996 27,987 23,054 10 Curr•nt Ilabllltl•• 2025 2024 Not Bank loa Other taxation and s¢xlpl Trado payablos Other payabl•s AGcnJal• •nd d¢lorred In¢om• 12 10.oc 21.8 39,772 1.433 5,598 21,385 24,750 2,454 54.423 78.771 11 Non4urr•nt 114b111•# ZOZ5 2024 Not• Bank loans 12 5,833 12 Bwrow5n9• 2025 2024 Bank loans 5.834 15,833 Payable vthin CJNJ aT Payable aNer yEai 10.000 5,833
Draft Financial Ststom•nts LONGLEVENS (GLOUCESTER) COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 13 Unr••triGt*d funds Th8 u1)r¥¥tr1¥lj lund5 of th8 charity wmw.se Ihe unexpended balarS olth)nafjons and grants which are not subject to spe(th coThJrtK)n5 by dLKMJf5 and grant0 85 to how they may be used. Th8s6 indude dosi9nat•d fvnds which hava bw sot asido out of unro6tri¢a¢d fur8 by the trustees for specific purpoG¢$. In¢oml• r••ourc•• RO•our# At 31 O¢tobor •xp•nd•d 2025 November 2024 General ndS 295,527 6,$76 1527,8461 368.257 Prevlou• yèar: In¢omlng Nornb•r r••ourc•• 2023 R•I¢)ur¢ At 31 O¢tob•r •xp•nd•d 2024 General funds 259,538 539,782 1503,7931 295,527 14 C¢)ntlng•n¢l•• Durfn9 Ihe yaar 2013 tho A880Q8tKJn purch888d th8 Frn8Md Land from GknJeost&r County Coundl for £S0.000. In the contract 11 was agreed that In the enI ol a subsequeni sale of the tand by ihe Assoclallon thèn thi¥ woulJ tri99er ? paymgnl of £12.51XI badr to Gloucostgr County Counol. 12-