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2024-01-31-accounts

Chairman’s Report 2023-2024

The work we have undertaken this year has been to remove the trees and brambles at the rear of the centre and replace them with laurels and a grass border. The laurels will eventually form a nice hedge, which we will let grow to about the height of the adjacent fences.

Our cleaner, Debbie, gave us her notice, due to a change in family circumstances, she served us well for almost 5 years. We were very lucky to have a new lady apply for the job, so we have managed to maintain continuity of employment. Our new cleaner is Julie Skinner who has settled in very well.

In the small function room behind the stage, I was appalled to find that many of the acoustic boards on the ceiling have got dents in them. It looks as though someone has been prodding them with a stick. I would ask those of you who hire that room to keep an eye on the youngsters under your supervision. I am sure parents wouldn’t allow their children to do that at home. It takes a lot of time and effort to maintain the centre in good condition for all our benefit.

Since the last AGM, Sue and Delma have arranged and run successful Christmas and summer fairs, which have been very popular in bringing the community together. Thank you both for their tireless energy, time and organisation skills for making them a success.

As trustees and committee members we have managed to keep the hire charges static when all around us everything has gone up in price. Many thanks go to our fantastic staff, Maureen and David our booking clerks, who do a first-class job, to Geoff and Sue our caretakers, who look after the needs of our hirers, and to Debbie, our former cleaner, and indeed to Julie our new cleaner, who have kept the place clean and keep the place clean and tidy for all our benefit.

I would like also to thank my fellow Trustees & Committee members, Keith, Vic, Delma, Christine, Gary, Sue and Gemma for all their hard work throughout the year.

Roger Doucy Chairman

REGISTERED CHARITY NUMBER: 291737

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2024

for

Joydens Wood Residents' Community Assoc

Latham Lambourne Ltd 18 Woodlands Park Bexley Kent DA5 2EL

Joydens Wood Residents' Community Assoc

Contents of the Financial Statements for the Year Ended 31 January 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10

Joydens Wood Residents' Community Assoc

Report of the Trustees

for the Year Ended 31 January 2024

The trustees present their report with the financial statements of the charity for the year ended 31 January 2024. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote the benefit of the inhabitants of Joydens Wood Estate and the neighbourhood.

Significant activities

The charity runs with various affiliated sections. The majority of the income arises from the running of the community hall on the estate which is available for rent to all the sections, and the general public.

Public benefit

The charity operates for the benefit of the residents of Joydens Wood as defined in the constitution.

Volunteers

None of the trustees or other helpers are paid. The charity recognises that without all of these personnel it would not be able to operate effectively.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The trustees have recognised that, in order to continue to use the hall to the best effect, the hall has to be well maintained and occasionally significant improvements have to be made. In the year new boilers were introduced at a cost of £5,400.

Fundraising activities

Income was received from lettings and interest.

FINANCIAL REVIEW

Financial position

The charity has achieved a small deficit in the year. The charity has designated £7,436 to cover potential redundancy costs etc, should the charity cease. The trustees emphasis that this is a reserve only and there is no expectation of this being required in the near or medium term.

.

Principal funding sources

The majority of the funding for the charity comes from letting fees for the hall. All households who wish to be members of the Association have previously been charged a membership fee.

Investment policy and objectives

Surplus funds are retained in bank deposits until used. The trustees seek to maximise the interest gained without subjecting the funds to any risk.

Reserves policy

The trustees have forecast the level of free reserves as three months expenditure. Whilst the current level of reserves may prove sufficient, it is the trustees' view that it is prudent to ensure that there are sufficient free reserves to provide financial flexibility.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

The charity is controlled by the constitution adopted 29 March 1985, as amended on 26 March 1996 and 27 June 2000.

Recruitment and appointment of new trustees

New trustees are requested at each AGM and voted in as appropriate.

Page 1

Joydens Wood Residents' Community Assoc

Report of the Trustees

for the Year Ended 31 January 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

As well as the trustees, the charity is supported by 18 members representing clubs and other organisations. Day to day running of the hall is delegated to the Hall Management Committee.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

291737

Principal address

Trustees

V R Austin A E Newman (resigned 10.9.24) R E Doucy Mrs C Parkes K G Scott Mrs D Gould G L Glover S Bahar (appointed 10.9.24)

Independent Examiner

Latham Lambourne Ltd 18 Woodlands Park Bexley Kent DA5 2EL

Approved by order of the board of trustees on 9 October 2024 and signed on its behalf by:

V R Austin - Trustee

Page 2

Independent Examiner's Report to the Trustees of Joydens Wood Residents' Community Assoc

Independent examiner's report to the trustees of Joydens Wood Residents' Community Assoc

I report to the charity trustees on my examination of the accounts of Joydens Wood Residents' Community Assoc (the Trust) for the year ended 31 January 2024.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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.

John Lambourne

Latham Lambourne Ltd 18 Woodlands Park Bexley Kent DA5 2EL

9 October 2024

Page 3

Joydens Wood Residents' Community Assoc

Statement of Financial Activities

for the Year Ended 31 January 2024

31.1.24 31.1.23
Unrestricted Total
funds funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies (1) 3,566
Other trading activities 2 38,812 34,548
Investment income 3 878 311
Total 39,689 38,425
EXPENDITURE ON
Raising funds 18 -
Charitable activities
General - 240
Hall expenses 48,561 36,435
Total 48,579 36,675
NET INCOME/(EXPENDITURE) (8,890) 1,750
RECONCILIATION OF FUNDS
Total funds brought forward 44,063 42,313
TOTAL FUNDS CARRIED FORWARD 35,173 44,063

The notes form part of these financial statements

Page 4

Joydens Wood Residents' Community Assoc

Balance Sheet

31 January 2024

31.1.24 31.1.23
Unrestricted Total
funds funds
Notes £ £
CURRENT ASSETS
Cash at bank and in hand 35,279 44,149
CREDITORS
Amounts falling due within one year 7 (106) (86)
NET CURRENT ASSETS 35,173 44,063
TOTAL ASSETS LESS CURRENT
LIABILITIES 35,173 44,063
NET ASSETS 35,173 44,063
FUNDS 9
Unrestricted funds 35,173 44,063
TOTAL FUNDS 35,173 44,063

The financial statements were approved by the Board of Trustees and authorised for issue on 9 October 2024 and were signed on its behalf by:

V R Austin - Trustee

The notes form part of these financial statements

Page 5

Joydens Wood Residents' Community Assoc

Notes to the Financial Statements

for the Year Ended 31 January 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds 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 purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
31.1.24 31.1.23
£ £
Fundraising events 296 -
Hall lettings 38,516 34,548
38,812 34,548
3. INVESTMENT INCOME
31.1.24 31.1.23
£ £
Deposit account interest 878 311

Page 6

continued...

Joydens Wood Residents' Community Assoc

Notes to the Financial Statements - continued for the Year Ended 31 January 2024

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023.

Trustees' expenses

Trustees may be reimbursed expenses they have personally paid on behalf of the charity.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Hall caretakers & cleaners
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
General
Hall expenses
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
31.1.24
31.1.23
4
4
Unrestricted
funds
£
3,566
34,548
311
38,425
240
36,435
36,675
1,750
42,313
44,063
31.1.24
31.1.23
4
4
Unrestricted
funds
£
3,566
34,548
311
38,425
240
36,435
36,675
1,750
42,313
44,063
38,425
240
36,435
36,675
1,750
42,313
44,063

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 7

Joydens Wood Residents' Community Assoc

Notes to the Financial Statements - continued for the Year Ended 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.24 31.1.23
£ £
Taxation and social security 106 86
8. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.1.24 31.1.23
£ £
Within one year 100 100
Between one and five years 100 200
200 300
9. MOVEMENT IN FUNDS
Net
movement At
At 1.2.23 in funds 31.1.24
£ £ £
Unrestricted funds
General fund 16,353 - 16,353
Community Hall 27,710 (8,890) 18,820
44,063 (8,890) 35,173
TOTAL FUNDS 44,063 (8,890) 35,173
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Hall 39,689 (48,579) (8,890)
TOTAL FUNDS 39,689 (48,579) (8,890)

continued...

Page 8

Joydens Wood Residents' Community Assoc

Notes to the Financial Statements - continued for the Year Ended 31 January 2024

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.2.22 in funds 31.1.23
£ £ £
Unrestricted funds
General fund 16,282 71 16,353
Community Hall 26,031 1,679 27,710
42,313 1,750 44,063
TOTAL FUNDS 42,313 1,750 44,063

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 311 (240) 71
Community Hall 38,114 (36,435) 1,679
38,425 (36,675) 1,750
TOTAL FUNDS 38,425 (36,675) 1,750

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.2.22 in funds 31.1.24
£ £ £
Unrestricted funds
General fund 16,282 71 16,353
Community Hall 26,031 (7,211) 18,820
42,313 (7,140) 35,173
TOTAL FUNDS 42,313 (7,140) 35,173

continued...

Page 9

Joydens Wood Residents' Community Assoc

Notes to the Financial Statements - continued for the Year Ended 31 January 2024

9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 311 (240) 71
Community Hall 77,803 (85,014) (7,211)
78,114 (85,254) (7,140)
TOTAL FUNDS 78,114 (85,254) (7,140)

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 January 2024.

Page 10

Independent Examin% ReLX)rt to the Tnjstees of Joydens Rvid¢nLs' C.VmTnunily A% Independent examiner's report to the trustees of Joydens W￿1 Residents. Communitw As50C I rewrt to Ihc chanty INSILYS on my cxaminaiion of thc accounts of Joydcns WIKl Residents, Communiry As50c Iihc Tn￿1) for the year e]Kied 31 2024. Responsibilities and basis of report As the charity In￿le¢S of the Trusi you are T￿￿￿[L$1ble for ihe PTeparation of the accounts in acconlance with the requirements of ihe Clwiiies Act 2011 (kne Acrf). I report in Tespe¢l ofmy examjnaiion Ttusi's acc(Mfftts eaTri￿ (NA wider Seajw 145 ofihe Aci and Jn Carrying oul Ttly ¢XXtniTiaiion I have fthllowed all aNbli¢ahle DirrftsthL given by the ChaTity Cotnmissi)n W￿¢[ Se¢ii()n 145(5llbl tsf the Aci. Independent ex9miDer'$ 5tAtement I hai'e completed my examination. l ¢(hnfimi thai no marial man¢Js have come th my alleniion in ¢onneetion with the examination givirtg me cause io believe that in any Ma￿la] r¢spe¢i'. accounting records wcr¢ not kcpi in r¢sF<Ct of the Trust as required by Secrion 130 of the Act,. or the accounts do noi accord wilh ihose records: or the accounis do noi comply wilh Ihe applicabl¢ r¢quiT¢m¢nts concernin8 ihe fonn 2nd ¢oni¢ni of a¢¢ounts w out in thL Charities (Accounts and Rewnsl Regulations 2￿)8 oihcr than any Jwuir¢m¢ni th8r th¢ a¢¢4)unis gil'¢ truc and f<iir view which is not ts maiiLY COnSiLICr￿ as part oran indwndenl cxamina¢ion. I have LonLcrn4 and havc comc acro￿8 no other maiicrTr in coThneciion with Ihc cxaminalion lo which al￿11170￿ should bL. dr41wn in Ihis rL'Wrt in order iu L￿able a propLr undcrsthndiiiu ofihc aceounis lo bc rcachcd. John Lamboumc Laiham LaniEx)iimL Lid Wi)ndland% Park Bexley K¢nt DA5 2EL Y October 2024 Page 3