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2025-04-30-accounts

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION Charity number: 279592

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

CHARITY INFORMATION

Trustees:

B Laming (Resigned 18 November 2024) P D Roberts (Resigned 18 November 2024) R Hare (Resigned 26 June 2025) J Johnston A Harris J Whittle (Appointed 17 March 2025)

Principal Address:

Badger Farm Community Centre Bader Farm Road Winchester SO22 4BQ

Principal Bankers:

Lloyds Bank plc 25 Gresham Street London EC2V 7HN

Independent Examiners:

Knight Goodhead Limited 7 Bournemouth Road Chandler’s Ford Eastleigh Hampshire SO53 3DA

1

BADGER’S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH APRIL 2025

The trustees present their report with the financial statements of the charity for the year ended 30th April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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).

Legal and administrative information set out on page 1 forms part of this report.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objective of the charity is to provide rooms for hire to local organisations, thereby enabling a range of activities to take place for the benefit of the local community. The charity also issues a free community newsletter to local residents.

Public benefit

The Trustees confirm that they have complied with their duty in section 17 of the Charities Act 2011 and have referred to the guidance contained in the Charity Commission's general guidance on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We have continued to maintain our bookings over the last year, including those from NHS which provides vital community health support, as well as many other hirers who provide for the health and well-being of our community and contribute to environmental sustainability. The nature of the Centre and its usage has continued to change since the pandemic. While we have undertaken substantial works and improvements to ensure the building continues to be fit for use by the community, the building is now 40 years old and still requires major maintenance and improvements to adapt to the current usage. These are costly and need to take place over the coming years.

The trustees consider the Charity to have sufficient reserves to continue operating under the current circumstances for the foreseeable future.

FINANCIAL REVIEW

Financial position

At 30th April 2025 the charity had net funds of £215,425. The charity’s principal source of funds is the renting and hiring of its premises.

Reserves policy

It is the policy of the Trustees to maintain the free reserves of the charity at a level to provide sufficient funds to cover the upkeep of the building together with management, administration and support costs. The Community Association, through its Executive Committee, reviews repairs and renovations needed to the building and its facilities on an annual basis, to enable it to offer a high level of service to all hirers of the Community Centre.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

The Trustees of the charity are listed on the information page 1. New Trustees may be appointed by the existing Trustees. In appointing a new Trustee the existing Trustees will take into account the benefits of appointing a person who is able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objectives or management of the charity.

2

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Related party

During the previous year, the charity’s caretaker became seriously ill and has recently died. Caretaking duties are currently being provided by Andrew Harris Electrical Services, a business owned and controlled by Andrew Harris, a trustee of the charity.

27-Nov-2025 Approved by the board of trustees on …………………… and signed on its behalf by

Jacqueline Johnston

Trustee

3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

I report to the trustees on my examination of the accounts for the year ended 30 April 2025, which are set out on pages 5 to 13.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trustees' accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and 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.

26-Nov-2025

CJ GOODHEAD FCA Knight Goodhead Limited Chartered Accountants

7 Bournemouth Road Chandler's Ford Eastleigh Hampshire SO53 3DA

4

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025

Notes
INCOME
Donations and legacies
Charitable activities
3
Investment income
Grant income
TOTAL INCOME
EXPENDITURE
Charitable activities
4
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS BEFORE TRANSFERS
TRANSFERS
NET MOVEMENT IN FUNDS AFTER TRANSFERS
FUNDS BALANCE AT 1 MAY 2024
FUND BALANCE AT 30 APRIL 2025		 Restricted
Unrestricted
Total
Total
funds
funds
2025
2024
£
£
£
1,084
1,000
2,084
1,044
-
105,256
105,256
103,237
-
1,497
1,497
630
24,980
-
24,980
-
26,064
107,753
133,817
104,911
302
114,231
114,533
98,567
302
114,231
114,533
98,567
25,762
(6,478)
19,284
6,344
(20,100)
20,100
-
-
5,662
13,622
19,284
6,344
-
196,141
196,141
189,797
5,662
209,763
215,425
196,141

5

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

BALANCE SHEET AT 30 APRIL 2025

Notes
FIXED ASSETS
Tangible fixed assets
6
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS: amounts falling
due within one year
8
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted funds
Unrestricted funds:
TOTAL FUNDS		 2025
2024
£
£
£
£
47,757
33,497
37,016
17,667
140,948
150,203
177,964
167,870
(10,296)
(5,226)
167,668
162,644
215,425
196,141
5,662
-
209,763
196,141
215,425
196,141

26-Nov-2025 Approved by the board of trustees on and signed on its behalf by:

B Mitchener

Brian Mitchener Treasurer

6

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025

1 ACCOUNTING POLICIES

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)).

The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The accounts have been prepared on the going concern basis.

b) Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

c) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

d) Fixed assets

Assets are only capitalised when purchase cost is equal to or greater than £100.

Depreciation is provided so as to write off the cost of the fixed assets, less their residual value, in equal annual instalments over the estimated useful lives of the assets at the following rates:

Plant and machinery - 25% straight line Fixtures and fittings - 10% straight line Long leasehold - 2% straight line

7

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 (continued)

Funds held by the charity are either:

Unrestricted general funds

Funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds Funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose.

The Charity is exempt from tax on its charitable activities.

2 LEGAL STATUS

The charity was registered with the Charity Commission in England and Wales on 14 February 1980. The charity is a public benefit entity.

3
INCOME FROM CHARITABLE ACTIVITIES
Friarsgate Doctors Surgery
Other hall bookings
Vaccine centre income		 Restricted
Unrestricted
Total
Total
funds
funds
2025
2024
£
£
£
£
-
6,067
6,067
6,107
-
99,189
99,189
92,630
-
-
-
4,500
-
105,256
105,256
103,237

8

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 (continued)

4
CHARITABLE ACTIVITIES EXPENDITURE
Direct costs of charitable activities
Staff costs (note 5)
Rates and water
Insurance
Light and heat
Advertising
Cleaning & refuse disposal
Repairs & maintenance
Licences
Bushfield campaign expenses
Bad debts
Depreciation
Total Direct Costs
Support costs
Management
Casual wages (note 5)
Telephone
Postage and stationery
Sundries
Computer costs
Finance
Bank charges
Governance
Independent examiner's fee
Total Support Costs
Total Expenditure		 Restricted
Unrestricted
Total
Total
funds
funds
2025
2024
£
£
£
£
-
26,730
26,730
33,237
-
1,180
1,180
5,909
-
4,020
4,020
3,544
-
11,168
11,168
11,587
-
8,925
8,925
6,758
-
24,259
24,259
11,783
-
23,017
23,017
12,758
-
476
476
476
302
-
302
456
-
(14)
(14)
90
-
5,840
5,840
3,940
302
105,601
105,903
90,538
-
2,861
2,861
2,878
-
1,528
1,528
364
-
1,135
1,135
467
-
303
303
543
-
955
955
1,586
-
6,782
6,782
5,838
-
18
18
151
-
1,830
1,830
2,040
-
8,630
8,630
8,029
302
114,231
114,533
98,567

£1,830 was payable for the annual independent examination (2024: £2,040).

9

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 (continued)

5
STAFF COSTS
Wages and salaries
Pension costs		 2025
£
28,957
634
29,591		 2024
£
35,506
609
36,115

The average number of employees during this year was 3 (2024: 3).

No employee received emoluments of more than £60,000 during this year.

Two members of key management personnel received remuneration of £28,107 during the year.

6 TANGIBLE FIXED ASSETS

COST OR VALUATION
At beginning of year
Additions
Disposals
At end of year
DEPRECIATION
At beginning of year
Charge for year
Disposals
At end of year
NET BOOK VALUE
At end of year
At beginning of year
7
DEBTORS
Trade debtors
Prepayments and accrued income
Other debtors		 Total
£
£
£
£
12,500
27,067
42,302
81,869
-
-
20,100
20,100
-
(21,509)
(4,114)
(25,623)
12,500
5,558
58,288
76,346
5,750
26,666
15,956
48,372
250
151
5,439
5,840
-
(21,509)
(4,114)
(25,623)
6,000
5,308
17,281
28,589
6,500
250
41,007
47,757
6,750
401
26,346
33,497
2025
2024
£
£
6,235
9,921
28,654
5,205
2,127
2,541
37,016
17,667
Long
Leasehold
Plant and
machinery
Fixtures and
fittings

10

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 (continued)

8
CREDITORS: amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors
9
MOVEMENT IN FUNDS
At beginning
of year
Income
£
£
Restricted funds
Building improvements
-
24,980
Bushfield Campaign
-
1,084
- 26,064
Unrestricted funds
196,141
107,753
Total funds
196,141
133,817		 2025
2024
£
£
6,638
1,481
316
233
3,342
3,512
10,296
5,226
At end
Expenditure
Transfers
of year
£
£
£
-
(20,100)
4,880
(302)
-
782
(302) (20,100) 5,662
(114,231)
20,100
209,763
(114,533)
-
215,425

Building improvements : This relates to grants received to install acoustic panels at the community centre. The £20,100 transferred out represents the purchase and installation of acoustic panels and associated works capitalised during the year.

Bushfield Campaign: This relates to donations received for the Save Bushfield Camp campaign, a project to stop planned development in the outskirts of Winchester.

Comparative fund movements for the year ended 30 April 2024

Unrestricted funds At beginning
At end
of year
Income
Expenditure
Transfers
of year
£
£
£
£
£
189,797
104,911
(98,567)
-
196,141
Total funds 189,797
104,911
(98,567)
-
196,141

11

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 (continued)

10 ANALYSIS OF NET ASSETS BETWEEN FUNDS

30 April 2025
Fixed assets
Current assets
Current liabilities
30 April 2024
Fixed assets
Current assets
Current liabilities		 Restricted
Unrestricted
2025
funds
funds
Total
£
£
£
-
47,757
47,757
5,662
172,302
177,964
-
(10,296)
(10,296)
5,662
209,763
215,425
Restricted
Unrestricted
2024
funds
funds
Total
£
£
£
-
33,497
33,497
-
167,870
167,870
-
(5,226)
(5,226)
-
196,141
196,141

11 RELATED PARTY TRANSACTIONS

During the year, caretaking fees of £19,364 (2024: 9,643) were paid to Andrew Harris Electrical Services, a business owned and controlled by Andrew Harris (trustee).

No trustees received any remuneration during this year.

No trustees received amounts in respect of reimbursed expenses.

12

BADGER'S FARM AND OLIVER'S BATTERY RESIDENTS COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 (continued)

12 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES

INCOME
Donations and legacies
Charitable activities
Investment income
TOTAL INCOME
EXPENDITURE
Charitable activities
TOTAL EXPENDITURE
NET MOVEMENT IN FUNDS
FUNDS BALANCE AT 1 MAY 2023
FUND BALANCE AT 30 APRIL 2024		 Restricted
Unrestricted
Total
funds
funds
2024
£
£
£
-
1,044
1,044
-
103,237
103,237
-
630
630
-
104,911
104,911
-
98,567
98,567
-
98,567
98,567
-
6,344
6,344
-
189,797
189,797
-
196,141
196,141

13