RECISTER£D CHARIT). YI,'MBER: 294786 REPORT OF THE TRIISTE£S AND UNAIIDITED FINA%CIAL STATFMENTS FOR THL YEAR ENDED30SEPTEMBER 2024 FOR RI,'SH GRELh" Co11[,pl]Ty ASSOCIATIOY Mi¢ha¢l &uart Associates LiMited F4. The Business Certtr¢ Temple Wood STock Road Cbelmsford CM? 8LP
RI'SFI GREEN COMIIW4ftY .4SWI.4TIO CONTENTS OF THE FINAYCIAL STATEIIENTS ror the Y¢Ar Ethded 311 Septtmber 2024 Report of th¢ Trusi¢¢s Independent Examinerfs Report Statement of Finwcial Actii'itie5 Balance Sh¢¢t Ntsiesto ihe Financial St&*mems 5109 Detail¢4 Ststement of FinaD¢MI Aaiyities Ioto 11
RI'SH GREEN COM%II'Sln' ASSOCIATIO REPORT OFTHE TRUSTEES ror tht Yelr Ended 30 September 21124 The Irnstees present Iheirr¢wrt with the fjftaneial ststements of the Charit forth¢ ycar inded 30 Septembcr ?024. The trust¢¢5 hai'¢ adopted ihe provisions of Accounting and R¢poning bj C'hariii¢s.' Siaf¢m¢nt of Recommend¢d Pr?rric¢ applieable to ehariiies preparing th¢ir cOUntS in accordanc¢ with the Financial ReportiTrg St8ndard applrcable In the iiK and Republic of Ireland (FRS 1021 (eff¢ctive l January ?0151. STRICTI.'RE. CO'EILNA)CE AP¥D }lAYAGEIE4T Coi'erning dotumenl The charity i5 Controlled by itsgo%'erningdocumenL a dttd of trusL and ConlI1t5 an untncorw)rated charil).. REFEREPICE AYD .4DMINISTIL4TII'E DETAIIS Registered Chariti numbtr ?94786 Prfncip•l address Rush Green Road Rornford Essex RM70LB Tru5te¢ Lee Zeiier ISecr¢tary} Susan Talbot (Chair) R05c Wi150n {Vic¢ChaiT) Jacqueline t%)wdirtg (Treasurer) IHdependeDt examiner MiLh&l SFniih FCCA Michael Stuart Associaies Limit¢d F4. Th¢ Busines5 Centre Stock Road Chelmsford Approv b>. orderof the trrf)¥rd oftnkSt¢¢5 Qn.... .... -.and sign¢d on lis behalf by.. L Zetter- Twsiee
Page I INDEPENDETrT E.I.4111)ER'S REPORT TO THE TRI"STEES OF RLISH GREE% COMIILfilTY ASSOCIATION Independenl èx#miDer'J rert to tbe trusttts of Rusb Green Comm•DitI" Associatio I report to the ¢harit% trustees on m!. e¥amination of ihe accounis of the Rush Green Community A5ciatIOn (the TIu5t) for the year ended 30 Scptrmber 1024. Rt$ponsibiliti¢s and bsi5 o( report As the charEt)' mJst¢e5 of ihe TTUSI l'ou ar¢ r¢5wnsible for the preparaiion of th¢ a¢¢ount5 in a¢¢ordan¢e with the requirements ot the Chariiies Ac¢ 701 I I'ihe Att'l_ I report respeet of my exatNinaiion of ihe Trusi's a¢couot5 caffied out under (tion 14.5 of the A¢t and tn carryirt¥ out my ¢xamination I have followed all applicabl¢ Directions given b>. the Charity Commission under Section 14515Kb) of ihe Act. IDdeptrndent ¢imin*r's st4ltrnenf I ha&e completed my ¢xarninaiion. I confinn that no material matter5 ha%'e Come to my attention in conn¢¢tion with th¢ examination giving me cause to b¢lieve thai in any maierial r¢spect'. accoullring records wcre noi kepi in respect of the Trusi as required by s¢¢tion 130 L)f the Ad.. the accounts do not arcord with those record5.' ( the account5 do not ¢ompl)' w ith ihe applieabl¢ r¢quir£rnents roncerning the forni and content of a¢¢ounts sei out in Ihe Chariiies IA¢rounis and Reportsl Reglllations ?008 oiher than an>. requirement ihat rhe accounts give a tru¢ and fair view which is not a matter cot)sid¢red as part of an independent ¢xaminaiion. Exrept for liabilities dLt¢ its HMRC. I hai'e seen no ¢¥'id¢n¢e of the laie payment of 5upplitrs. or an inability to m¢¢1 day lo da), operaiional tosts a5 Ihe%' fall due. The Trnst¢¢5 continu¢ to monitor th¢ ability olthe Charity to op¢rate as a going? c£c¢rn and 10 that li can rn¢ci its continuing finkllftal oblisaiions. The Trustees are hopeful ihai the imminent 'busy season. will alle%'iatr the ¢yrreni defi¢ii and restor¢ ih¢ Charity to a Posiiive c&sh flow position. I confinn that there are nooihermauers to which yourattentiort should be drawn tsndersthnding of The a¢counts to reached. Michael Smiih FCCA Micha¢l Siuart Associaies Limited Suiie F4. The Business Centre Srock Road Ch¢lm5foTd Essex CM? 8LP Dale..
Pagt 2 RLISH GREEJ COMML'YITY ASSOCIATIOY STATF.MF.NT OTr- FIYAYCI.4L AC'TIVITIES for th¢ Y¢#r Fndtd 30 Stptembtr 2024 2024 2023 Ilnre5tricted fund Unre5rricted Funds Notes IP4CO%IE AND EP4iKIWME)TS FIIONI Donations and legacies (Xher Irdding activities Other income 9,100 213J42 Tot81 213J52 248.142 EXPE%4DI'fl'RL OY Charitable actii'ilies Rush Grt¢Tt Communitj .4sxrtialion 219.742 261.586 NET INCOMEI(EXPENDITURE) {6J901 (13.4441 RECoTr4CILIATIO OF FLTNDS Total fund$ brought forw*rd {&022} 7,42? TOTAL FIIYDS CARRIED FORth"ARD (12.4121 16,022) The notes form part ofthese financial state5n
Page 3 RL'SH GREEN COMJlI"Nin' A&S(KIATIOP4 BALANCE SHEET At 30.Stptemb¢r 2024 21124 ?023 'Iir¢siricted Unjystricted Funds Noles FIXED ASSETS Tanwble a¥s¢ts CURRENT ASSETS 9.294 Stock & Debtors Cash ai bank and in hand 3.9117 2,548 5.965 8253 8.513 CREDITORS Amounis falling due within one year {2&109) (23.8*9) NET ClRRET ASSETS {LIABJLITES TOT..IL ..ISSETS LESS CI'.RRENT LIABILITILS 112.4121 (6.0221 NET ASSETS 6.02_2L FUNDS L'nresiri11td (12.412 16.022} TOTAL FL.YDS 02? signed on lis behalf by= S Talb()I (Chairl The not¢$ fonn part of these financiaj 5ts1emenis Page 4
RLSH GREEY COIIIII'NITI" ASSOCIATIO OTES TO THE FINANCIAL sTATEIEYT5 for the Yer Endtd 30 Septembtr 2024 ACCOI'.YTIYG POLIC.IES Bls of preparing the finanr?xl 4lslemtnls The financial statements tsf The ¢haritv. whi¢h is a public benefit entity under FRS 102. have been pr¢par¢d in accordance M'iih th¢ Chartties SORP IF"RS 10?1 ',Iccouniin4 and Reponing b}. Charitie5'. Sthtemeni of Recomrn¢Dded Practice appli¢abl¢ to charilies preparing iheir arcount5 ITh ac¢ordan¢¢ with the Financial Reportin4 Standard applicable in ihe UK and Republic of Ireland IFRS 10?} leffeciive l January. tyol 51.. Financial R¢portirt8 Startdard 10? Th¢ Finan¢ial ReFK)rting Standard applicable ttk th¢ UK aod R¢public of Ireland, and th¢ Chariii¢s A¢t •OI l. Th¢ financial staiem¢nts hav¢ b¢¢n pr¢pared und¢r th¢ historical c05t cortvention. Income All in¢ome i5 recogn15cd in ihe Staremcni of Financial Actii'itie5 once ihe charit)" has entttlement to the fund it is probable that the income .111 be receiied and the amouni can be measured reliablv. Expendlitsr¢ Liabiliites are reco8nh5ed as expenditutt as %Jon as there is a le8al or eonstruciive oblisation committin8 ihe charity to thai expenditure. it is probable ihat a trdnsfer of economic benefits will b¢ requared in settlemeni and the atnount of ihe obligation can be measured reliably. Expenditure is a¢¢oytJt¢d for on an accruals basis )nd has betn clas5Lfied under headin85 ihar ao8regaie all cost r¢laied io the caie8w. Where costs cannoi be directly aiiributed io particular headings ihey have been allocated io aciiviiie5 on a basis consÉstent with ihe U5¢ of resourees. TAD%ibl¢ tlxed sStl$ Depr¢ciaiion is pro%'ided the followin8annual Mes in orderio write off each a5sei over ifs e51irnated useful Fixtures and fittings - 200A on redu¢ing balance. Taxatlon The charir> is eKempt from tax on its charitable aciivitie 'und 8ccountin% Unr¢stricied funds can be used in accordance w'tih the charithble objectives ai the discreiion of the trustees. Restricted fun(15 Can onl). be used for particular restricted PUTtx)se5 '1[hin the objects of the chariry. Resrrictions arise when spe¢ified b) th¢ donor or hen fund5 are raised for particular r¢5triCted Pu5¢5. Furth¢r explanation of the nattbr¢ and purpose of each fimd is included in the ne5 io the fancial ststements. Hire purch85e gnd It85ing commitmenis Renla15 paid un¢kr 0ralIn8 leases are charged io the Statement of Financial Activities on a Strdi8hi line basis over the period of the lease. 2. OTHER TIL4DING AcriN ttlLS 2024 •023 Hall hij Bar Taking5 Game MaLhines Other Incomt 47.076 140315 12Jl.S 13 44.556 160.906
Pagc 5 RIISH GREEN COMMII)4tTI' .4&lATIO1¥ NOTES TO THE FIN.4NCIAL STATEI4IENTS- CO%TINU£D for the Year End¢d JO S¢pt¢mb¢r 2024 J. TRI'STEF.S' REMI")F.R.4TION AND BE%EFrrs Ther¢ er¢ no trustee5' remuneraiion oroiher berteri forth¢ year ended 30 September 2024 nor for the year ended."?O September 10?4. Trust, ¢xpe115e5 There were no I$t¢¢$' expcnse5 paid for the y¢2rettded 30 September20?4 norf( the y¢8rended 30 SepTcmber 20!4 4. ST..IFTr COSTS" The aTr¢rage tnonihl>' numberofemployees duringthe year was as ftsllow5.' 2024 Asso¢iation sthff No ¢mploy¢¢s r¢r¢bv¢d wnoluments in ¢xc£ss of £60.OW). 5. COIIPAIL4TIVES FOR THE STATEIIENT OF FIN..%CIAL ACTIVITIES UnStrICted fund IYCONIE .44D ENDOII"MEYfs FROhl tX)naiions and legacies her trdding activbiies Other income 213.352 Tot*1 213.352 EXPE•iDITIIRE O Charitable 8cfivRties Rush Green Commurtity Assocwi 219.742 Total {6J90) NET INCOMEIIEXPEYDITIIRE) {6,390) RECONCILIATION OF FIINDS Total funds brouffht forw•rd {6,022) TOTAL Fl'P4DS CARRIED FORW'ARD 112.4121
Page 6 RliSH GREES C.O.MMLIYITY ASSOCIATtOYNOT£S TO THE FI%ANCI.4L STATEMF.Yrs- COP*TIThLED (or the Y¢#r Endtd 30 Sepfernb¢r 21124 6. TAYGIBLE FIXED ASSETS Fixturrs and ritlings COST Ai l Octobet 2023 Additiorts 40,807 AI 30 Sepiember 2024 DEPREC.IATION Ai l Ortober •0?3 Charge foryear 31,S13 AI 30 Sepi¢mber2024 33J63 NET BOOK VALL,E At 30 Sepiember 20?4 AI 30 S¢oemb¢r2023 7,444 9.294 7. STOCK & DEBTORS: A%IOLNTS F.4LLIYG DLE WITHlTri ONE I'E.4R 2024 2023 Stock Chher D¢bt¢ys 2,849 1,378 8. CREDITORS= AMOI':YTS FALLING DUE M'ITHIN O.NE I'EAR 2024 2023 Other creditors Trade Creditors 26,LW 21,704 VAT 9. MoTrEmEIT IN FlJryDS Net At 1.10.23 funds At 30.9.24 Unrestrl¢ted funds General fund 1&0221 (6J90) 112.412) TOTAL FLIDS Page 7
RIISH GREE) C01.1[.1T}' ASSOCIATIO OTES TO THE FINAYCIAL sTATElEsTs- CONTINUED for the Yer Ended 311 Septtrnber 2024 9. MOVEMEliT IN FLINDS. ¢ontinued Nel motreTn¢ni in fund%. iniluded in ihe dix)ve a5 follows= Ivoming resour¢ Resources expended Moi'ement in fund5 I'nrestricied funds General fund 213J42 {219.7421 {6J90} TOTAL FLp)DS Compgr•ilTre5 for movtmtnt Ill funds Net mowement in At 1.10.22 At 30.9.23 Llnr¢strirted Futtds General fund 7.422 113,444) 16.022) TOTAL FLTTrDS Cornparatiie nd movement tn fvnds. included in the abov¢ are as follow$- lJh¢oming loi'emenf expended Lnrt5tricted fuDds Genera] fund 248.142 1201.$86 (13,444) TOT.4L FI.'NDS Page 8
RI,'SH GREEIT CO.%llll'%ln' ASSOC.1.4TIO IOTES TO THE FI%ANCI.4L STATEIIENTS- CONTINLED ror Ihe Year Ethded 30 Sepitmbtr 2024 9. MOI,[lE IY FI.'NDS - contimvd A rurreni ) ear l ? months and priorN'ear 12 momhs combined net mov¢m¢nt in funds. in¢ludcd in the abotre ar¢ as lollows.. InrorniDg Moi'emeDI in fund$ exp¢nd¢d Uttrestritted f¥ffjds General fund 461.494 {4817) 1211,013) TOTAL FLIDS 10. RELATED P.4RTY DISCLOSI'RES There were no relaE¢d party trall5actions fortheyear ¢ndcd 30 S¢pf¢m1xr24. Page 9
RI"SII GRF.Tr.N COII111")ITI" .&lATIo DET.41LkD ST.4TEIIF.NT OF FVN.4ICI.IL ACm'lllES for the I'e#r Endtd 30 Septtmb¢r 2024 2024 2023 DoD•ii0gS Dd k%•¢i ion thor takiThg& wjd Jncmthlp 9.1(YJ 9.1 Olh¢r ir¥di•g¢iiviii¢ 47.U76 14O.Z14 1231.q 44.556 Bar lyking Game M3chithes her Income 16.552 17.V2¥ 107255 239.042 her incom¢ SundTS illLI?me Total incomlng resourwJ 213J42 248.142 EXPF.NDITliRF. C'h#rft#ble A¢iii'iiieJ 'ag¢ Emplo%er PetLSM)llS Emploi¢r N'l 7LV16 iJ43 82.183 1.803 Rent R81e& Heat & Light tkpreciatio Hired. Enteftllitfftenl In5uranc¢ l2,649 9.413 2.312 17.603 10.480 421 719 2.gXb8 Postag¢ and sth¢iw¢r)' Sundri¢s R¢siraiion fe¢s & I1<u9 1.382 3.708 2.775 1.71M Repr% & Nl&inEenatK¢ "rrwning Moi()r F. Equirrtnent HC Cl¢4nitrg #nil r¢lux ¢ollerfion Comput<T eitXJI5e5 Legal & ProfesSiLmal Bdr tljrchases of 0¢k moivn¢nll 2.516 21 IJ7 1.746 192 15.8()6 4* 89.719 Bank Charges 247 1.010 Ad%erti%in8 CRrri¢d foThsard 219,742 261.586 This pa8e thes noi form porthe 5ul( financi81 sents Page 10
R("%II GRF.EN C.OIIIII"JIT)' .I&SIX-IATIO DF.T.41J.FD STATF.IIENT OF FI%.4NCI.4L .4'IT1FS rorthc I'er Emded JO September 2024 2024 2023 Chxrilxble ciiiiiS Br(iughi f()niard iAiur¢s and finis)gs 219,742 261.i86 219742 Total rtsources expcoded 219.742 261.765 Ytt lexp¢ndii¥rtyithtothc This page forn) partof Ibt Staium. financial stskmeRts P¢ 11