2025-04-30-accounts

Cb*rlty tryi5tration number 282060 IF.IlKland and Waltsl CHARVILLE COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YF.AR ENDED 30 APRIL 2025

CHARVILLE COMMUNITY ASSOCIATION LEGALAND ADmI￿lST1L4TllvE INFORMATION Truslees D HuLkl¢ J C'okcr J C'olier Ch4rity number IF.n%land #nd Ilalts) Printip*l addr¢ss C'han'ill¢ Lwnmuniii. Centr¢ Bu]I Ilienue liddlc5L I nllid Kingd UB4 8LF IndtpeiidenÉ txamlner Dai id I luni¢r 115buTr Llo ok'in,.ham B¢rkshirL' r.iiglin Rli414.-lJ

CHARVILLE COMMUNITY ASSOCIATION CONTENTS P•gt IrtysiLYS' Teport idlimLni ot-linanlial a¢iii-iliiS IAiS li) Ihi tirw￿la1 SUILmcnts i-10

CHARVILLE COMMUNITY ASSOCIATION TRUSTEES, RF.PORT FOR THE YE4R EJI'DED 30APRIL 2025 The irnsiees prcstnl thci wiTrual riwrt and l1i)anii￿ liKthe l.iar ind.d io Awil )U)- 'lThi tinanrial ￿eMen15 haNe bees) wcpaT¢d in ￿(Or￿Ice with th¢ aiiClUlliing ￿11￿&<5 i)ui iii nL)ic I its the tinJncial 51 of )￿la1 11-LltaTL for rLcfLaiion and I¢i%uiL-Ilnl¢ IKiupaiiiJn i%ith IliL obj¥Lt ot. impro%-Ing Ihk ithidiliuns 01. lil¥ lor lh￿ lnhabiLLli￿. IBI io Lbiab]i￿1 LIT 5iLurL Ih labli&hmLllI a Lonimunir%' and ihcTi has no changi Ln thck duTing I"hL Iru.%liiS hdTrL tmid Ju¢ r¢g&ird guiddnit ihr C-h￿71> Commi5siI)n in dLxiding Mthdl aLlii'iii¥% the ih41TiI thiiuld undcrtakl. AchAt%'cmtnt5 and ptrforniante Fln#Acig1 r¢i'ltV4' li 15 IhL wltL!' ot. Ihe chJriii ihai Lmresiriried Mthich h￿"¢ dLigniiicd li)r a yiilic usc th(iulJ he mainiaincJ a l¢iel e4uii'aleni (o beLiieen thrL and sjx M(￿[h s eN[￿￿dil￿re. Thi In]SlCLS coJJsidir that rLWJI"es ai this lei'LI ii'ill &￿Sur¥ thJi. irt ihi ol. a 5igniticani driT) in lundinLb. Ihth i%ill k. able iu [(￿{li)ue th¢ ch1￿118 % CUTr¢ni ￿lI1'1ileS 11-hil¢ con%idLraiinn 1.% givtn ILI Ma)s in M'hich addiiionai turmls mai" be rdirthj. "I"his lthel ol renes hds been M￿ntainL 'lThi Irii%lLLs aSSiK%Ld Ihi mdjl)r risks iihiLh Ihc ch￿¢1 Is Lip￿d. ￿ld all sdiisfi¢J Lhai sNslL'll15 afi. in plaii ILI ii)itiLial¢ Iti thi tnajor risk Strutiure gotrnantt and Thi Iru.%LLLS i%IIi) durinL. Lhi dtid up LfjTr thL ddLL' ol SLgnthufL' ufE]iL fin￿LIa1 %￿inIen15 iithc= TTuikl¢ J C-nkir .1 Li)l)er 'IntstLx's Jnd thL govcming committLf ari fftimirknwcd and at Lwh,ltiM. Nc¥nc iyl'ihl tru%iLi4 ha% an% hcnLliiiJl inicrvsl ihk. Iiiriipani illl iil'lhi mLmlKrtr cilihL CL)mpan%" and ¥puAfdntLi 10 LoniribuiL * l sn ihL L'¥'Lni tsl-<l iitndin¥i up. 'I"hL IfusiLt.s' riP()rt appri)ved hi thL Trt- I'ru#<r_s. D Hutklc Irust¢¢ 26 -02*32

CHARVILLE COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHARN'iLLE COMIII',NATTr' ASySOCI.4TION I rLy)ri on ihi tinancial siaiLinLmLS Ot th< ¥h ltiiJ dmi'n in ihe giniral Dirii(ioh% giietk ￿ IhL C-harii)" Comniission und¢r ￿'¢LI￿n 14ii)MbTr tsl-IhL !11114if.' liiil tv s13LI' i4hLth¢r iydrtiiuldr mducrs hav¢ lll) ￿nil￿n. Bxsls Of Indcp¢ndtnt tiaminerfs report Independent tA4mintr'¥ ststemenl In LonniLIIOII 11 Ilh m%. ¥.lJMin￿1W. no maiiLr ha5 iomi 10 m% ot[¥llllffi'. l&) ii'hiih mc r¥a50nabli Lau￿ io k.liil"L Ihat in mai¥rial TL5PCCI thc rcquirLmints.' In k-LLP aicnuniing rLiiird.% In accDTthii 11 iih l ill lif ihi 7111 l Ail-. dnd lil prep1￿( lin￿lIa1 51dietn¢n15 iihiith 4*ivrd i¥iih Lhe diirn)LtTrlinLi rLfiY(t% dnd LI￿￿PIN with lh¢ dLII)L¢nung rLquirerncnis Dt'ihi ?{)11 .4LI.' hoi¥ nijl k¢n m¢i ur Ihl li) iihiLIi. Iii iiii t>pinLun. Jl(cTrLiun shuyld IK. Jrai%ii jii iird¢r ￿ indbl¢ d PfLycr uTrjirsLdt￿l￿￿ ul. Ili¢ lin￿li1￿1 David Hullitr l-hartifL'd ( L'rtilied..liLoun￿ni 2 %dli%bur¥ ('li)s Il"okinLhat Birk'5hirL R(14144J LA¥[￿)d DaieJ'.

CHARIqLLE COMMUNITY ASSOCIATION STATE￿1￿.￿1. OF FI￿.4,￿CIAL.4cTlvllT1F.5 INCLL.DING INCOME.4ND E¥PENDITLRF..4CCOL'NT FOR THE YE4R EADED.tOAPRIL 2025 '.nrHtrirtert Tbd5 fund5 2024 2025 Incornt from.. l)onuiiDns aiid legdLie Lharitable aL(Il'l(its 20.1 ?9.Ib9 4YI 20.06) Totsl inoomt Expenditstt ￿.. IhJriiiihl¢ ariii'iti¢s Total exp¢ndttllre ?4.30.1 Net ithtomelleTptdithrel nd Th•vemenl in fvnd5 Ih.W2 RecoNtillation offunds: Fund ha5anLL% ai l ?1114 F'und balances at JO April 2025 8.995 'I"hL %iatL'mini ol" lindni&￿ ￿tiVItIE￿ inLlude% Jll los￿ f<xI)&nid in th¢ ! ew. All inrome iipYndiiur¥ Jirii'¥ Irvm luniinuingi jIj*.

CHARVILLE COMMUNITY ASSOCIATION BALANCE SHEET ASA T30APRIL 2025 20L4 24 F'i¥td assets -lJngiblL 35SelS 7.977 9.504 (."urrent ¥ssel% Loth 4Li bank in h￿n￿ ?4.•y5 Creditor5: amounis [￿littg dur withsn )'¢ar 12 Ih_?R5 j Net rurnnt a55eWlli*biliiitsl 151WI Total a55ets It55 tUTrtTrt liabilitit5 2i.Y87 8.yi)5 The fund5 of tht eharity Jnrc51ri¥lLd fund5 13 11.995 25.g¥7 iial %wements ivLYc appr()i'cd bi. thL' 1MI.._.

CHARVILLE COMMUNITY ASSOCIATION NOTES TO THE FINANCI.4LSTATEMENTS FOR THE YE4R E,VDED.10 APRIL 2025 pollci¢s Lh#ritj infDrm•tw)n C'han"illi C(mimuDiii .4ssiK%aiion Is an urtiniurwrnied ihdriTh'. No. ?¥)[￿0. The regisiered oflice is Chan'ill¢ ¢t(buDting 'l-hL linanLTal siatL"mini8 hai'c prcy3Ted in accordance iiiih ihr ¥hJTTti"s £ni"cming document. Iht ChaTttic.R Ail 011. l R.5 10? ' Ili¢ frinanLifdppii)I Ing Ihi fiiianiial sui¢nieiits. Lhi tnisti¥S a it￿nabl￿ LKPL'iUiiion thdL IIIL Lh￿.1() has ddiqUthiL rL50ufLk5 (O L(m(inuL in O￿TatIOnal li)r illi lori%Ldbli luiuri. Thus IhL tTu%I¢L.% LUIIIIIIUL io ddopi (hi goiiig Lolkini h&si% i)l-tiiil)Ulltkng in pr￿parIne iht financial Sthi¢m¥YiL 1.3 C-.haritable funds Llnrt5triLied lunds are didi14tble li)r ￿se at the thsLrL'iioo of lh¢ Irusie¢s in l-urtheranit ol'ihLif khariiable objeciii'es. 1.4 In¢omiag resoU￿t5 TniiTrmi 1% r¢L(?bini￿'d 1%￿'n thL Lhariii 1% leb4111i eniiilld Iii li allcr an! ￿li1M]d￿LL Ll)ndiiii)n% hdi e l)een mel. Ihe dJllUUl?ts Cdn k rne&surL￿ rLlidbli'. and li is pr(knknl¢ inL(Knc iiill reieiied. Cash dDn3Llllrts ￿L￿gnISed lin Te£LIPI. I hh¢r donaiiijns rL'L(Igrni.%rd I￿. LhJriik nthiilied ill. th¢ danaiiiin. unlL55 PLrl(vmdnLL LundiiiLins rLNUlt¥ dllirral c)f lh¢ Inii)m¢ i&1 erthle in reldljlm 10 dundltun r¥"Lill und¥r fjifi 4iJ ITT dild5 lif is fiLociThI￿d ai lh< Itme Dlih.. dibnaiion. I.¥g4￿1￿5 4ir¥ N"¢iigpnis¢d rLCLjPI uihLnl'lSi It.th￿ Lhalit! nuLifiLIi Cir￿ iMpcndin￿ disiribui1i￿. Ili¥ 4imiiuni is k"noi%n. and rL'CilPI IS L￿r￿￿ted. IrthL Jmvunl 1% ttot k"noMn. Ihi lew) is trl'attd a coi)(ingilli <LSil. F.KPindiiurL' 1% r¢Liigtiis¢d I1￿re is a letal or iiJllirniliie ithligaiiijll lij ir&i4lei- L'LiJtlilttilL k'iiefjl li) d tliiid ￿￿). it is prnbahll Ihat a Iranster nt-CiDnnmic henelits li.ill k. rcqutTed in s¢¢ilthneni. and Ihe anioujil ol- Ihe ohligatiiin iaii be mLa%urcd rLliabl%. .1￿n￿li11rE 1% Ll&s%iliLd It 'rhL Iif¢aih I￿11￿11! macle up ill. Ihi 1¢4dl cifdirLXI LllSl% Lind %hdred Ll)%t%. ir¢iil! Ih<ii ￿11￿.111. %hdred whiLh Li)nuihule ii) mi)TL IhJn I￿¢ iKlii"i[I SUp￿brt iihiLh ur¢ CenD-al suit. co￿5 alc alliKaiLYJ the trts'is of lim¥ and diw¢riaEton iharycs arc alloiaied on Ilie rrfjrtion i)I' the

CHARVILLE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTIIYUED FOR THE YEAR E,VDED 30APRIL 2025 Ae¢ountillg polities {Continuedl l.q T4ngibl¢ r)xtd a55ets ihle liied assLlS arL' iniiiajl! mL%Lswed ai cosi subk'quenili. rn￿%￿rL￿ ￿ Lost or i'alu&tion. n¥?t of depr¥xiaiion impJimi¥nt Iu>>¢5. Depreciation is rL'LYFeni%L'd iv I%rilL otl- thc ci)M or I'alu￿1￿7 ot" a&%LS l¢ss i￿.1r r¢sidual %alu¥5 m'cr diLIT ufietul IIPi reJuiiii¥ baldtii¢ li /• F¢d￿l￿g balanci FiNiurL% liiiifigs rhe gain or ID%% arising i)rt ihL disp(1$￿ of as￿ is dLILrn7irted ￿ thi JiftifillLL thi ￿1¢ Jrtd the cam'ing i 2lue iifihl d55¢1. 15 r¢£ogni5¢d in ihL' SLaiem¢ni i)rfinaoLiJl ailil Ili¢S. 1.6 Impairntnt offiitd sstt$ .41 eaih repilrtini) EiiJ dale. the ihJrii! the cam.ing Jmounts ol-its L7ngible ssets 10 dLlinnine iithLiher Iherc is ani. Indi¥aii(In thJl Ihn. a55cts hai"i SUtILrcd an impttirniLni lols. Il"atlJ SULh IndiLJLiofi LKJ5L%. (he rLCUI"crabli iunouni ol. Ihe assei ¢51imaitd in order 10 deierniini Li)e eNi¢ni nf thL' irnpairnieiii1o55 lilan)"). 1.7 C25h ¥nd rash ¢qui)'alents (.￿h aiid Lash e4uiiJl¢nis inilude i￿h in hanl dqxffils held J rall iiith Iwk%. LITh¢r %h(In.term liquid iryiLSlmL'nLi ii'iih i)riLintil mdtur¥itL% Ot" thrL' rrtunihs or 1¢55. and bank" Olirdrnfts. oi'LYJrofts ari shoiin ii'iihin borroli inkps in iurreni li8biliiiK%. Basil finaniiJl ￿5￿15. iihi¢h inLludi Jibior5 and ia5h Jnd bank balanLiS. arL iniiidll! mLasurLd Jt Iransailll)n PfiLL' incluJing [ran￿ctiOn LOSL% and are 5ubs¢4UClltII LartiL-d ai ￿¢7￿1¥¢d ¢051 using thL cIle¢li￿¢ illi¢T¥SI in¢ihod ui?less th¢ ngcmL'ni con%iiiuiL5 a finanking ITansaciion. ￿h¢rE the iraD￿LI41)ll 18 ML'awrL￿ ai Ihe pr￿n1 value of ihe fuDJre reLeipiJ di5LOtsIiL¢d d nidrk¢k r&¢ ol- IniifcsL Fi[knUKi￿ ¥I&￿Illia[ d5 fth¢iidbl¥ iiithin i)n¥ %idf dfL nul amthnised. .dii)T% d￿J hJnk liian% dfL' iniiialli reLiigni%id ai Irdn%ailiDn pricl unIL￿% IhL rdTi¥itlljlll ionslilU1¢5 fitwkning iriUWLion. %iliir¢ dibi tiis¢iuniriii is ihL l?f<SLni idlui ul-Llii fuiuiL paviiieiiis d$si￿Ul11ed dl d nidrkLI raie vl. i¢ilirtM. Fittdijiial liabilities ilJssilied as pal-abli Illthiii OllL NLar drL IIUI Ik￿ ÈnsTrumenis subk'qu¢nili carriid ￿ amimis¢d LOSL using lh¢ encciii'e in¢¢rL rdte MLih￿l. ITidL' irLJiiiirn ar¢ i)bligr)iions pai Icir lif s¢￿￿¥¢5 ihai hai ¢ b¢¢n iiquired in the Ordina￿ course ofop¢raiiun5 fri)m suppII¢TS. klmoun15 pa%abl¢ are clak%ifieJ as curr¢D¢ likniliii¢s if pai'm¢ni is wiihin unL ! or les5. Ifnul. IhL% are prL.%enIi￿ lis non-LurrL'ni liabilities. Trade iftill14￿ ari rec(gni%cd iniiialli" Qi Iransaaipn pricc subwu¢nil!' nie&%ur¢d ￿11 amvni%ed Lost uslng ihl ¢lJLxlii'v iiil¢rLS1 FTJ¢ihixJ. FinanLiuI liabiliiics ￿ d¥fi¢4)Enisid iihLn Ihi Lhariii s iLiniiactual obliwdiivns cxpirc OT MfL dI.￿hargEd or caniLIILd. i.ri Emploj'tt bentfl15 'rh¢ Llw LTrl-iill! hvlid44 etiULleniL'nt Is in th¢ in ii"hiLh thL thiploiic S ThiLCS are riCLik"ed. Tim)in31ion ￿'nL1115 dfL fliognisL￿ 1mmLds￿L1% LIf￿17St Ii'hLn Ihc chJrip' is dLmi)n51rablN Lommi¢t¢d iu iirminalc the cnipl()ImLnr nl rifl empl1￿￿￿ ￿ l(} pfiil'iili iermin411inn ￿￿'nrI11%.

CHARVILLE COMMUNITY ASSOCIATION NOTES TO THE FILYANCIALSTATFMENTS {CONTINLTF.D) FOR THE YEAR E￿,￿ED 311APRIL 2025 Critic&1 a¢¢oullttll2 t511malts Judgtments I￿ Ihe applikaiion ol. Ihe ihariTh s aciLMJniing ￿11(1¢5. th¢ tru￿￿eS are r¢fjuire(l io mdke iudg¢Men￿. ¢Slirnait5 and assllmpiiiin% ab(iui Ihe Ca￿"1￿g ami￿nI ot- &SSi¢S and lidbiliiics thai ari niii readil¥ app￿¢nI lft)m vihir siiurLCS. rh¢ ¢XII1IJI￿ 14 4ls5lxiaiL￿ Jr¢ ba5¢d iin hi4iorical WKI i)Ihcr laciors ihai ari Ci)nsidcrcd I r¢l¢i'Jnr...ILIu%il T¢%uILs tndb dill¢r lin)ni Ih<x LThlimdits_ 'thi L'StimatL5 uiidLYlI"inE ar¢ an Mbioing has4s. Rci I.￿lOn.4 tsi aciou•iiiig iStimaiLS ai'L rLiJgniJ in ihL ￿n{mI in ilhiih th¢ ¢s1itndLL rLI Mhery thi r¢% isiijn al)LLl% i)rtli' Ihdl fvriCMI. ()r in th¢ TKfiiMJ (Il. IhL [L￿1￿l￿n alid fU1u￿ Pil'li)d% i%heri IhL fi%-1_Sliin JilLiL% iMI(h CUTfini wid futur& PLriiMJ.%. Dontluns Itg8cies linrc5tricttd UnT¢biriL(ed fuhd. general geniral 1(124 Ihinaiion5 lind gins (ii-aDI r¢iei%'ed 491 ?U.(MMI 441 Intome from ehlritxblt atth'iiits l.'nrestri¢itd funds U￿restr1￿1td funds 2024 lin iDcomt 18.194 18.t)46 Othtr ¢h#rltsblt ittrom¢ InFXTrS1 r¢ni ￿1¢1￿￿ Y7 l.i(JO 211.(kS1

CHARVILLE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEME.NTS ICONTINLTED) FOR THE YE4R E￿,DED 3OAPRJL 2025 Charitsblt Atiivi¢i¢s Charitable E%pettditsrr Total Tot&1 2024 Sui"I'L{￿Ls l)tpreiiaiion and impiLirnierti WaiET raies IILai 4tnd lighi In5uraniL "r¢lLphon¢ and tniem R¥pn ul'u%*fi¥d knuigibli IiN¥d 1.5?8 TrDstet5 NiinL iil'il)e tnLs1¢¥s Iiw ci)nnth1¢J ￿1{h Iti¢i%cd rLinunudiiiin iii" knLSii% Iruin ihe Lh￿1(4 duriii

CHARVILLE COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEThTS (COYTINiiED) FOR THE YE4R E..I'DED 30APRIL 2025 Employecs '[ he ill erngi moTrihli nuM￿"r of ¥mplvi¢e5 durlng ihe lear lias". 2025 2014 umber Employment costs 2025 2024 Il'age5 and 5d14Lfi¢s 1 ?.995 i.N20 ThLrc ii.ere nD impltiliv ii"hoK annual remunernii()n m{￿e than lfifTr.IKMI. ID Ta¥ation Th¢ chur11￿ is LThimpi trum ￿lati1￿ ils aL1iI"iii¢s I￿.￿a￿￿ all 115 iFli(Imi is ￿4Jp11ed l(IT chariiabl¥ PU￿￿5¢$. Tanqblt fiAcd l••stfJobd lEd d bthi1￿1wl5 Total 41 l ?1)?4 3X.411 IULI.46) At 3V April ?11?5 01.lJ51 IUU.46? tkprccitioD ¥nd inipairncDt 60.1 195 ill.857 Y().Vi7 DepMiaiion iharged in (he lear Al _:U April ?U2S

.?y5 92.4115 Carnin% amount 1.750 7.977 Ai io April 211?4 12 CTeditor5- a￿vu￿¢S filling dut with1￿ oDt )'ur 2tI24 U(htr ir¢¢Jiiw Aiirual4 and dLfLrred iniiime 6.2115

CHARVILLE COMMUNITY ASSOCIATION NOTES TO THE FINAh'CIAL STATEMEIYTS (CONTINUED) FOR THE YEAR E￿￿ED 30 APRIL 2025 13 LIn￿stritItd funds I"hi unfL'StTicicd luDd5 Ot t￿. iharip i(llWa￿ tht UEILNwd¢d bJanies Of"d4)n￿lO￿S dnd grdnis ii'hich are not subjeLI I(I 4Kcifii ci)nditions bi donLirs artd ErJni(iT% ihei" ￿. USid."Ihes¢ Inilud¥ dcsigt4Llid fund4 iihiih ha¥"L IK"tn Sel Liside DUI ol-unFt'Sliiri¢d fun415 b! Ihe IruAc¢s 14hr.srxLiIIi pil[￿￿. Ai I Ilai 2(124 In¢omiMg rt5ourrt5 Rts¢purtts expended At 30 A}Iril 2025 tien¢rdl lund fl.wi 49,16Y 137 1771 25.Y87 .41 l 2023 At 30 Aprll 2024 resources tlpendtd (ILm¥Yal riindi 211.ii4 11.VY5 10-