PHOENIX COMMUNITY CENTRE ASSOCIATION
Charity Number: 291277
ANNUAL REPORT & FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30TH SEPTEMBER 2025
Phoenix Community Centre Association Legal and Administration
Current Trustees:
Current Trustees: Ms E Edevbie Chair Mr O Behardien Trustee Mr D Dwyer Trustee Charity No: 291277 Principal Address: 66 Westow Street Upper Norwood London SE19 3AF Independent Examiner: Accounting Without Borders St Mary's Court The Broadway Amersham HP7 0UT United Kingdom Bankers: Barclays Bank Plc Leicester LE87 2BB Lloyds Bank 25 Gresham Street London EC2V 7HN Solicitors: Bennett Welch BankChambers Westow Hill Upper Norwood London SE19 1TY
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Phoenix Community Centre Association Trustees Report For the year ended 30th September 2025
The trustees present their report with financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’
Governing Document
The charity is controlled by its governing document dated 27th September 1984 as amended 24th January 1985, and constitutes an unincorporated body.
Recruitment and Appointment of New Trustees
Trustees are appointed by eligible members of the committee at Annual General Meetings.
Organisational Structure
Principal positions are Chair, Secretary and Treasurer. The committee work as a team and duties are not specified due to the varied nature of community work.
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. Income is derived from hirers who are either long term clients under contract, or casual hirers who pay four weeks in advance, thus obviating default. All incoming invoices are scrutinised, and outgoing cheques countersigned.
OBJECTIVES AND ACTIVITIES
Objective and Aims
To promote the benefit of the inhabitants of principally the London Postal Districts of SE19 and the immediately surrounding postal districts, to wit, Thornton Heath, SE25, SE20, SE26, SE21 and SE27 by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisuretime occupation with the objective of improving the conditions of life for the said inhabitants; to maintain and manage the Community Centre for activities promoted by the Association and its constituent bodies in furtherance of the above objectives.
The Association actively encourage people to instruct or engage in healthy lifestyles, both physically and mentally.
Significant Activities
The trustees have given due consideration to the Charity Commission’s published guidance on the public benefits requirement. The main activities undertaken for the public benefit during the financial year 2024 to 2025 include Councillors' Surgeries, Electoral polling station, Faith groups, Talks/Presentations/Fundraisers/AGMs'/Funerals (Wakes)/Parties/Consultations/Training courses/Workshops/Baby Showers/Meetings/Keep Fit, Bridge Club, Pilates, Alcoholics'/Narcotics' Anonymous (AA/NA), Musical instrument practice, Phoenix retrirement association, Crystal Palace Friends of Palestine, Art Therapy, Tai-Chi, Photography classes, Norwood Society.
FINANCIAL REVIEW
Reserves Policy
The Association holds two current accounts, with Barclays Bank being the primary account. A reserve of approximately £13,000 is held with Lloyds as contingency money to reimburse hirer’s deposits, caretakers’ salaries etc., in the event that the building may have to close for maintenance or emergency.
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Phoenix Community Centre Association Trustees Report For the year ended 30th September 2025
PUBLIC BENEFIT
We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and planning our future activities. In particular the Trustees consider how planned activities will contribute to the aims and objectives of the charity and are confident that our activities during the past year have been for the public benefit.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements the Trustees are required to
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select suitable accounting policies and then apply them consistently
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make judgements and estimates that are reasonable and prudent
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
KEY CONTROLS USED BY THE CHARITY
The charity follows good practice guidelines appropriate to charities of its size. These include
Governance
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Annual planning by the Trustees, with key aims, objectives and priorities.
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Regular reporting on performance
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Regular meetings of Trustees with reports and minutes
Finance
Trustees are responsible to
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monitor budget setting and controls, with regular reporting.
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ensure adequate reserves policy and review annually.
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ensure a range of resources, including individuals, churches, trusts, business support.
Compliance with the law and regulations.
The trustees ensure up-to-date knowledge of charity requirements, employment laws and taxation requirements.
INDEPENDENT EXAMINER
Accounting Without Borders were appointed as the charity’s independent examiner during the year.
This report was approved by the Trustees on
ON BEHALF OF THE BOARD
……………………………………………
Mr D Dwyer Trustee
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Independent Examiner's Report to the trustees of Phoenix Community Centre Association
I report on the accounts of the Trust for the year ended 30 September 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
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 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the Charity Commission. 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 consideration 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:-
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1 which gives me reasonable cause to believe that, in any material respect, the requirements:-
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and with the methods and principles of the Accounting and Reporting by Charities:
have not been met; or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Manish Panjabi
Accounting Without Borders The Broadway Amersham HP7 0UT United Kingdom
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Phoenix Community Centre Association Statement of Financial Activities For the year ended 30th September 2025
| Notes Income and endowments from: Donations and legacies Other trading income 5 Investment income 6 Other income Total income and endowments Expenditure on: Raising funds Charitable activities Provision of community facilities and services Total expenditure Net Income/ (Expenditure) before gains and losses on investments Net gains/(losses) on investments Net Income/ (Expenditure) for the year Net gains/(losses) on the revaluation of fixed assests Net movement in funds Reconciliation of Funds Fund balances brought forward at 1st October Fund balances carried forward at 30th September |
Unrestricted Funds £ - 61,193 233 12 61,439 16,300 36,607 52,907 |
Restricted Funds £ - - - - - - - - |
Total 30.09.25 £ - 61,193 233 12 61,439 16,300 36,607 52,907 8,532 - 8,532 - 8,532 86,368 94,900 |
Total 30.09.24 £ - 57,363 243 132 |
|---|---|---|---|---|
| 57,738 | ||||
| 17,800 44,354 |
||||
| 62,154 | ||||
| 8,532 8,532 - 8,532 86,368 94,900 |
(4,416) - |
|||
| (4,416) - |
||||
| (4,416) 90,784 |
||||
| 86,368 |
All transactions are derived from continuing activities.
All recognised gains and losses are included in the Statement of Financial Activities.
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Phoenix Community Centre Association Statement of Financial Activities For the year ended 30th September 2024
| Notes Income and endowments from: Donations and legacies Other trading income 5 Investment income 6 Other income Total income and endowments Expenditure on: Raising funds Charitable activities Provision of community facilities and services Total expenditure Net Income/ (Expenditure) before gains and losses on investments Net gains/(losses) on investments Net Income/ (Expenditure) for the year Net gains/(losses) on the revaluation of fixed assests Net movement in funds Reconciliation of Funds Fund balances brought forward at 1st October Fund balances carried forward at 30th September |
Unrestricted Funds £ - 57,363 243 132 57,738 17,800 44,354 62,154 |
Restricted Funds £ - - - - - - - - |
Total 30.09.24 £ - 57,363 243 132 |
|---|---|---|---|
| 57,738 | |||
| 17,800 44,354 |
|||
| 62,154 | |||
| (4,416) (4,416) - (4,416) 90,784 86,368 |
(4,416) - |
||
| (4,416) - |
|||
| (4,416) 90,784 |
|||
| 86,368 |
All transactions are derived from continuing activities.
All recognised gains and losses are included in the Statement of Financial Activities.
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Phoenix Community Centre Association Balance Sheet at 30th September 2025
| Notes Fixed Assets Tangible assets 8 Current Assets Debtors and prepayments 7 Cash at bank and in hand Creditors: Amounts falling due within one year 9 Net Current Assets Net Assets Funds 10 Restricted funds Unrestricted Funds General Funds Fixed Assets Funds |
30.09.25 £ - 95,195 95,195 (1,162) |
30.09.25 30.09.24 £ £ 867 88,340 88,340 (2,685) 94,033 94,900 - 94,033 867 94,900 |
30.09.24 £ 713 85,655 |
|---|---|---|---|
| 86,368 | |||
| - 85,655 713 |
|||
| 86,368 |
Approved by the trustees on __ and signed on their behalf by:-
…………………………………………… Mr D Dwyer Trustee
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Phoenix Community Centre Association Statement of Cash Flow for the year ended 30 September 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Dividends, interest and rents from investments Other gains/losses Decrease in trade and other receivables Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ 8,532 154 (308) - (1,523) 6,855 - 6,855 88,340 95,195 95,195 95,195 - |
2024 £ (4,416) 274 2,968 (1,270) |
|---|---|---|
| (2,445) | ||
| - | ||
| (2,445) 90,785 |
||
| 88,340 | ||
| 88,340 | ||
| 88,340 | ||
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Phoenix Community Centre Association Notes to the Financial Statements For the year ended 30th September 2025
1 Accounting Policies
Basis of preparation of financial statements
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 if Ireland (FRS 102) - Charities SORP (FRS 102) (effective 1 January 2015) - the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Going Concern
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 30 September 2026, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
Fund accounting
Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the Trustees in furtherance of the general charitable objectives.
Designated funds are amounts which the Executive Committee have decided at their discretion to set aside for use for a specific purpose.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for specific purpose. The cost of raising and administering such funds is charged against the specific fund.
Incoming recognition
Income represents the total income receivable during the year comprising grants, donations and gifts, merchandise and publications, and investment income. Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probably that those conditions will be fulfilled in the reporting period.
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Phoenix Community Centre Association Notes to the Financial Statements For the year ended 30th September 2025
1 Accounting Policies (continued)
Resources expended
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probably that a settlement is required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure includes VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of raising funds comprise the fundraising costs and publicity activities incurred seeking donations and grants for the charity and their associated support costs.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activity. It includes donations made to organisations and costs incurred in the operation of projects and programmes together with their associated support costs.
Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and include governance, premises, marketing and general office costs. Governance costs are those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
Tangible fixed assets and depreciation
Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives using the following rates:
Plant and machinery 20% per annum on reducing balance Office equipment & fittings 33% per annum on reducing balance
Financial Instruments
Cash and cash equivalents
Cash and cash equivalents include cash at bank and in hand and short term deposits with a maturity date of three months or less.
Debtors and creditors
Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the represent value of the expected future receipts or payment discounted as a market rate of interest.
Critical accounting estimates and areas of judgement
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements.
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements.
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Phoenix Community Centre Association Notes to the Financial Statements For the year ended 30th September 2022
| 2 Net Movement in Funds The net movement in funds is stated after charging: Depreciation Independent Examiner's fees 3 Employees and Staff Costs In aggregate the number of full and part time persons employed during the year was: Staff members - Operations Staff costs were as follows: Salaries and wages National insurance Pension scheme No employee received in excess of £60,000 during the year (2023-£nil). |
30.09.25 £ 365 1,080 30.09.25 Number 1 £ 8,397 - 8,397 |
30.09.24 £ 389 1,080 |
|---|---|---|
| 30.09.24 Number 1 |
||
| £ 9,153 - |
||
| 9,153 | ||
4 Trustees Remuneration and Reimbursed Expenses
No members of the Executive Committee received remuneration for their services during the year (2023 - £nil). No member of the Executive Committee received any expenses during the year (2023 - £nil).
| 5 Other trading income Hall rental Photocopier & vending machine 6 Investment income Bank Interest received 7 Debtors Debtors and Prepayments |
30.09.25 61,191 2 61,193 233 233 - - |
30.09.24 57,363 - |
|---|---|---|
| 57,363 | ||
| 243 | ||
| 243 | ||
| - |
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Phoenix Community Centre Association Notes to the Financial Statements For the year ended 30th September 2025
8 Tangible Assets
| 8 Tangible Assets Cost At 1st October 2024 Additions Disposals At 30th September 2025 Depreciation At 1st October 2024 Disposals Charge for the year At 30th September 2025 Net Book Value At 30th September 2025 At 30th September 2024 9 Creditors: Amounts falling due within one year Trade creditors Accruals and deferred income Taxation and social security 10 Unrestricted Funds General Funds Fixed assets Unrestricted Funds |
Balance at 01st Oct. 2024 £ 85,459 909 86,368 |
Plant and Machinery £ 22,743 - 22,743 22,424 64 22,488 255 319 (Deficit)/ Surplus for the year £ 8,897 8,897 |
Office Equipment and Fittings £ 20,620 519 (1,089) 20,050 20,226 (1,089) 301 19,439 612 394 30.09.25 £ 82 1,080 - 1,162 Transfers £ (519) 519 - |
Total £ 43,363 519 (1,089) 42,793 42,650 (1,089) 365 41,926 867 713 30.09.24 £ 2,125 559 2,684 Utilised/ Realised £ - (365) (365) |
Balance at 30th Sep. 2025 £ 93,837 1,063 |
|---|---|---|---|---|---|
| 94,900 |
The fixed asset fund represents the net book value of the fixed assets - excluding those reflected in the Restricted Funds.
11 Related Party Transactions
During the year the charity paid £34,134 (2024: £36,422) to Concordance, a business operated by the partner of a trustee, for cleaning and caretaking services. The trustee concerned did not participate in discussions or decisions relating to the arrangement. The trustees consider the services were provided on normal commercial terms and in the best interests of the charity.
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LETTER OF REPRESENTATION
Phoenix Community Centre Association 66 Westow Street Upper Norwood London SE19 AF
Accounting Without Borders Ltd St Mary's Court The Broadway Amersham HP7 0UT
Dear Sirs,
We confirm to the best of our knowledge and belief the following representations given to you in connection with your independent examination of organisation’s financial statements for the year ended 30 September 2025. We confirm that they are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you.
General
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1) We acknowledge our responsibility for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable us to ensure that the financial statements comply with the Charities Act 2011.
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2) We acknowledge our responsibility for preparing financial statements in accordance with the Charities Act 2011 and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice/UK GAAP) and are satisfied that the financial statements give a true and fair view.
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3) We acknowledge and agree it is our responsibility to design and implement internal control systems to prevent and detect fraud and error in safeguarding the assets of the charitable company.
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4) We confirm that the accounting policies selected are suitable to the charitable company's circumstances and that they have been applied consistently; that any judgements and estimates made are reasonable and prudent; and that it is appropriate to prepare the financial statements on a going concern basis.
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5) We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value are reasonable.
Information Provided
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6) We have provided you with:
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a) access to all information which we are aware is relevant to the preparation of the financial statements such as records, documentation and other matters; and
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b) additional information that you have requested from us for the purpose of the examination; and c) unrestricted access to persons within the entity from whom you determined it necessary to obtain examination evidence.
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7) All transactions have been recorded in the accounting records and are reflected in the financial statements.
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8) We have disclosed to you the identity of all of the entity’s related parties, related party relationships and transactions of which we are aware.
Assets and Liabilities
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9) All known assets and liabilities as at the balance sheet date have been included in the financial statements.
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10) We confirm the charitable company has satisfactory title to all assets and there are no liens or encumbrances on the centre’s assets.
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11) We confirm that the financial statements disclose appropriately all liabilities, actual and contingent and have disclosed all guarantees given to third parties.
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12) The value and classification of assets and liabilities in the financial statements is not materially affected by management's plans and intentions .
Transactions Involving Trustees and Connected Persons
- 13) We confirm that there are no transactions with, or on behalf of, the trustees or their associates, or contracts in which the trustees or their associates have an interest which are required to be disclosed in the financial statements under the relevant provisions other than those detailed in the notes to the financial statements.
We confirm that all transactions with related parties have been declared in accordance with the requirements of the Charity SORP. We further confirm that, although expenditure with a connected person exceeded 50% of the charity’s total annual expenditure, these transactions were necessary for the effective operation and delivery of the charity’s activities. Full details of these transactions have been transparently disclosed in the financial statements..
Fraud
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14) We agree it is our responsibility to design and implement internal controls to prevent and detect fraud.
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15) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
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16) We have disclosed to you all information in relation to fraud or suspected fraud that affects the entity and involves management, employees who have significant roles in internal control and others, where the fraud could have a material effect on the financial statements.
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17) We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, analysts, regulators or others.
Contingent Liabilities
18) Provision has been made where a material loss is expected to result from any litigation or claim
against the charitable company. Other contingent liabilities at the balance sheet date, none of which are expected to result in a material loss to the charitable company or in commitments which it cannot meet, have been disclosed in the financial statements.
Going Concern & Future Cash Requirements
- 19) In our opinion the centre will have adequate cash resources available to finance its operations and meet its obligations during the course of the twelve months following the date of approval of the financial statements. Accordingly, the financial statements have been drawn up on a going concern basis.
Post Balance Sheet Events
- 20) All events subsequent to the date of the financial statements and for which the financial statements require adjustment or disclosure have been adjusted or disclosed.
Data Protection Act
- 21) We confirm that the charitable company complied with the statutory requirements of the Data Protection Act during the year.
Laws and regulations
- 22) We confirm that we have disclosed to you all known instances we are aware of which involve actual, possible or suspected non compliance with laws and regulations whose effects should be considered when preparing financial statements, together with the actual or contingent consequences which may arise therefrom.
Yours faithfully
For and on behalf of Management
......................................... ........................................ Trustee Date