Registered Charity Number :_ 301531 FILTON COMMUNITY ASSOCIATION TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 31 March 2023 Fton Communlty A550Ciatlo FILTOII COMMUINITY CENTRE, ELI¥[ PA FILTO BRISTO
COI%TENT&i FC TRUSTEES, REPORT.................................... INDEPENDENT EXAMINER'S REPORT................. STATEMENT OF FtNANCIAL ACTtVlTIES........................................................................................... BALANC.F. SHF.F.T.......... NOTF.S TO THE FtNANCIAL STATEMENTS..............................................
I,TON COIII,IIUNITY ASSOCIATION USTEES, REPORT FC R THE YEAR ENDED 31 March 2023 Th8 trustees pres8ril their annual ret)rt and financial statements for the year ended 31 March 2023 The financial statements have been prepared in accordance wilh the accounting policies sel out in note 1 to the financial statements and compty with the Charity's Irusl deed. the Charities Act 2011 and -Aceounling and Reporting by Charities: Slalemenl of Recommended Practice applicable lo charilies pr8paring their accounts in accordanc8 with the Financial R8porting Standard applicable in the UK and Republic of Ireland IFRS 1021. leffecliv& 1 January 20191. Obje¢tl¥•$ and actlvltles To promote the wellbeing of the Community resident in th$ parish of Fillon by associatsng the local aulhorib'as, voluntary organisalions and resrdenl$ in a common effort to further health, advance educaiion, provide facilities for physical and mental trainiro and recreaty'on. and sooal. moral and intelleclual development and lo fosl&r a community spirit for the achievement of these. To esiablish, malnialn and manage a Community Centre for activities prcxnoled by the Associabon and ils conslilLtenl members in furtheranee ol the above otyecls, or any of them. The Assoaalion shall be nonolitical and non- sectarian. The Iruslees have paid due ward to guidance issued by the Charity Commisslon in deciding whal acliviues the Charity should undertake. Flnanclal revlew The charity has eamed an income of £61.417 and incurred expenses of £54,241. The surplus during the yaar was £7.176. Roserves 11 is the policy of the Charity lo maintain funds al a level 1¢h equate lo no less than three months Unrestn.ed expendiluro. This provides sufficient lunds lo cover management. adminislralion and support costs. Stru¢ture, governance and management The Charity Is o registered in England and Wales and govemed by its Trust deed.11 was registered on the 12th June 1967. The trustees who seNed during the yèar and up to the dale of signaturg of the finanaal statements were: Mrs. Margarel GilL4rd Chairperson Mr. Steven England Mr. Nigel Williams Mr. David Gillard Appointment of Truslees is govemed by the Trust Deed ofthe Charity. The Board ofTrustees is aulhorised lo appoint new Trustees to fill vacancies arising through resignation or death of an existing Truslee. Any vacancies are filled by recognising gaps in the skills, capacity and exPeriere of existing truslees. New trustees receive induction and training in th8ir role and this process is wewed by the Trustees regularly.
TRUSTEES. REPORT FC Charlty Office Fillon Community Cent Elm Pafk Fillon, Bristol 8S34 7PS The Trust¢es' report was approved by the Board of TTusiees Mr. David Gillard Trustee Dated.. 02.07.2024
LTON COIII.IIUNITY ASSOCIATtON DEPEYI DENT EMMIliER'S REPORT FC R THE YF.AR ENDED 31 March 2 I report lo the trustees on my examination of the financial statements of Filton Community A$sl8110n (the Charity) for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the Charity you are respmsible for the preparation of the financial statements in accordance with the requir8menls of the Charities Acl 2011 Ilhe 2011 Acll. I report in respect of my examination of th8 Charity's financial slalemenls carried out under section 145 of the 2011 Act. In carying out my examination I have followed all the applicable directions given by the Charity Commission under sects.on 145151{bl of the 2011 Act. Indgpendent 8xamingr's statemènt I have completed my examination. I confimi that no matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respe¢l'. accounting records were not kept in SpeCt of Ihe Charily as r8quired by section 130 of Ihe 2011 Act., or 2. the financial slalemenls do not accord with those records,. or 3. the financial slalemenls do not comply wth the applicable reqUIrnents conceming the form and content of accounts sel out in the Charities (Accounts and Reports) R8gulakn'ons 2008 other than any requirement that the accounts give a Irue and fair view which is not a matter Considered as part of an independent examinallon. I have no concems and have corne across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a pyoper understanding of the financial statem8nl$ to be reached. Thomas David FCCA Thomas David Accountsncy & Taxation Limited 557 Fillon Avenue Bristol BS7 OQH Dated= 02-07-2024
STATEMENT OF FJliANCIAL ACTIVITIES FC Recommended c4tegories bv ac¢tvitv Noles Unrestrieted funds Total Funds 2U23 Incoming re50urr¢s Income and endom'ments frnm: Donations and legacies Other actiN'ilies 24.277 00 24,222.00 36,987.00 36,987.00 Other ?08.tMI 208.00 Total 61,417.IH) 61,417.011 Resources expended Expenditure on: Charity running costs 52,181.00 52,181.00 2.060.00 2,060.00 Total 54,241.00 54,241.00 t Income/(e*penditure> before Ini'eytment gainsl(loi.$es) 7.176.00 7,176.00 et Incomel{expenditure) 7.176.00 7,176.00 L%et movement In funds 7,176.iK) 7,176.00 Reconciliation of funds.. Tolal funds broughi fonvard Total funds carried foni#rd 49.397.00 49,397.00 46.473.00 46,573.00
LTON CONIIIUNITY ASSOCIATIOI YCE SHEET FC R THE YEAR F.NDF.D 31 March ?0?3 Recomm¢nd¢d ¢alegorics bv actii'ity Noles LTnrestrf¢ted funds Total Funds 2023 Fixed assets Tangible assets 11.675.00 11.675.1)0 Total fixed assets 11.675.00 11,675.00 Currenl assets Debiors 2.496.00 2,496.00 Cash al bank and in hand 10 44.202.00 44,202.00 Totlll current 4$setS 46,698.00 46,698.00 Creditors.. amoun15 falling duc within one year 1.800.1)0 1,800.00 et current assets1(liabilities) 44,898.00 44,11911.UO Total assets less current Ilabilities 56,573.00 $6,573.OG Total net assets or liabilities 46,473.1)0 56,573.00 Funds of the Charitv Unreslriclcd funit8 12 56.$73.00 56,573.00 Restricted incomL" funds Endowmcni funds 12 Total fund5 56,573.00 The finanLial statements were approved by the Board on 02-Jul-?0?4 and signed on 115 behalf by: David Gillard Truste¢
OTES TO THE FINAI%CIAL STATEI¥IEYrs FC l Accounting Policies 1.1 Accounting PolRcies The prinlipal a¢¢ounting policies adopted by the Cbariry, whiLh is a public benefit cntity. in thc preparation of thc dL¢oiinis are d5 lollows. 1.2 Basis of preparation These account5 have been prepared under the historical cosl convention. as modified by the inclusion of chdrilabl¢ properties and fixcd asset inveslmenis and ini-esimcnl prop¢ni¢s ai valuation. These a¢¥ounts have been prepared in occordance ivith 'Accoiinting and Reporting by Charities= Staiemenl of RLuoniniLndLd PrautlLL' appliLabl¥ lo charitiL5 prepdrin8 their aLLounts in dLLurddnLe wilh the Financial Reporting, Standard applicable in the UK and Republic of Ireland (FRS 102)" (elTeciive l January 20191 (Chariiies SORP IPRS 102)), thc P inancial Reporting Standard applicable in the UK and Republic of Ireland (F RS 1021 and th¢ Charities ALI ?0 I I. These aLcounls arL prLsented in pounds sterling and roundcd to th¢ n¢ar¢st pound. .3 Golng concern ThL TN5tLes havL prLparcd financial projections, tak-ing into consideration thc cutTcnt cconomic conditions and haN'e, dl the lime vt. approving ihes¢ a¢¢oun15. a rea5vnable ¢xpeLlation thai the charity hab iidequale rebuurLes lo continue in operiltional exisience for Ihe foreseeable future. Thus thev continue 10 lldopL (he going concern basis or accounting in preparing thc accounis. 1.4 Income from donation5 or grant$ Income is recognised when the Charity is legally entitled to il after any pcrformance conditions have been mei, th¢ 3mouii15 Lan bL' measured reliably, and il is probable that income will be reccivcd. Cash donations are rcLognised on receipl. Other donations are recognised once the Charity has been notifi of the donation. unless performance conditions requir¢ d¥ferral of th¢ amount. Income tax recoverable in relation to donations re1ved undcr Gift Aid or d¢'ids of coi'Lnant is recognised al the time of the donation 1.5 Expenditure Expenditure is recognised when a present legal or constructifve obligation exists ai thc balance shcci dale as a result of a past evcnt. il 15 probable Ibar a transfer of economic bencfits will bc rcquircd to 5cttle thc obligation, and the amount can be eslimated reliably. It is inclusive of VAT w.hiLh cannoi be recovered.
LTON COI¥IIIIINITY A.SSOCIA TIOI OTES TO THE FINA'C[AL STATEIIIELYrs FC R THE YEAR FNDED 31 March ?0?3 Direct costs are those ¢osts which direcily atlribuie io ils activitiei. Wages and salaries are allocated to direct costs based on an estiTnalv of time spent on chariiable activities by staff membe. Support ¢osls incliide siaff co.%ts and are those ivhich do not produce a direct output. Staff cosrs relate to SPCLifiL activities and this is reflected in the allocalion of payroll coits based on Ilie percentage ol lime spent. All costs, including governance cosls. are allocated between the expenditure categories of the charity on a basis dcsignL.d lo rLtILLI the use of the resource. Costs relating to a particular activiry aTC charged directly; others arL' apportioned on un appropriaie basis. SuppoN costs and overheads have bL'Lm calculatl by allocating staff lime io the levcl of ini'olvemenl in the Vdriuus a¢tivitlC5 of the Chartty. .6 Pruvislons for Il&bllltle5 A liability is mLasurLd on rcLogniiion ai its historilal Lost and then subs¢qu¢nily mcasurLd at the best estimat¢ of the amount required lo seiile the obligation at the reporting dale. .7 Tanglble fixed assets Tangible fixed assets. such as land and buildings. plant. vehicles and equipment. are held to provide an on-going economic benefit 10 a charity Ihrough their contribulion. direcily or indirecily. 10 Lhe provision of g(w)ds or service by the charity. Tangible fixLd asscts. oihcr than fr¢¥hold land, are stsled at cost or valuation less deprLLiation dnd any provision tor iinpairmL'ni. Depreciation is providLd ai ratLS calculaied to wri1¢ off the cost or valuation of fixL.d asscts. Icss their eslimaled residual value, oi'er their e.KpeLied uselul live5 on the follow'ing basis.. NamL' Method Reducing balance method Fixtur¢ and fittings 150/• 2 Income from Donations and Legacies Unrestricled fund5 Restricted income funds F.ndo*'ment fund5 Total funds 2023 Analvsis Donation and gifts 24.??2.00 ?4,222.00 Gen¢ral grants provided by Gov¢mmenLlothcr charities 24,222.11) 24 ?22.00
OTES TO THE Fif4AilCtAL STATEINTs FC 3 Income from Other Trading Activities UDre$tri¢ted fund5 Re$trl¢ted income funds Endowment funds Total funds 2023 Analvsis Bar Sale5 1.210.00 1210.00 Hiring of facilities 35.777.iJ) 37.777.00 36,987.00 36,987.00 4 Other Income Unr¢strleted funds Restrleted Incom¢ funds Endowmeni funds Total funds 2023 Analysls Insurance Claim reimburs¢m¢nl 20Y.00 208.uo 208.(K) 208.00 5 Charity Running Costs Analysis Total funds 2023 Bank charges 137.00 Legavprofessional fees $0.00 Chariry managemeni & administration 1.265.00 Chariry rnnning cost 1,234.(X) Support Costs 49,495.00 52,181.00
LTON COIIIIIUNI'TY ASSOCIATIO OTES TO THE FINthCL4L &ITATEILTs FC R THE YEAR ENDED 31 March ?0?3 6 Support Costs Analysi$ Total fund$ 2023 Wage5 and salaries 28.998.00 Accounluncy fee License costs 2,070.00 542.00 Insurance 4.360.00 Rates 780.00 Light, heal and el¢¢tri¢ily Water rates 8,?71.00 1.569.00 Cl¢anin¥ Repairs. renewals and maintenance 2,434.00 471.00 49,495.00 7 Other Expenditure Unr¢strl¢ted fund$ Restricted income fund$ Endow'menl (unds Total fund$ 2023 Anthl>'$i$ Deprecialion Charge for thL YLar- FixlurLS & Fittingis 2,060.00 2,060.00 2.060. 2,060.00 8 Tangible Fixed Assets 8.1 Cost or valuation Fixtures & Fittings At 01 April 2022 Additions 16,159.00 At 31 March 2023 16,159.00
FILTON COMMUNITY ASSOCIATIO .NOTES TO THE FiNAliCLiL STATEIEy[s FC FOR THF. YEAR F.NDF.D 31 March 2023 8.2 Amortisation and impairments Fixtures & Fittings Ai O l April 2022 Additions 2,414.00 2.060.00 Ai 31 MarLh 2023 4,484.00 8.3 Net book N'alue Flxtures & FlttlnkF5 At O l April 202? At 31 March 2023 13,735.00 11.675.00 9 Debtors: Amounts falling due within one year Total funds 2023 Prepuymenls & accrued income 2.496.00 2,496.00 10 Cash at bank and in hand Total funds 2023 Cash at bank and on hand 44,202.00 44,202. I I Creditors: Amounts falling due iTr'ithin one year Total funds 2023 Accruals and deferred income 1.800.00 1.800.00
tON COIIIIIUNITY ASSOCIAI'IOI OTES TO THE FINAI%CIAL STATEI¥IEYrs FC R THF. YEAR ENDF,D 31 March ?023 12 Charity funds 12.1 Details of material funds held and movements during the CURRENT reporting period Fund balances brought fonvard Fund balances carried forward Ineome Expenditure Transfers Cain5 and losses Fund names Unre$trl¢tcd funds 49,397.00 61,417.00 (54.?41.00) 56.573.00 Total 49,397.00 61,417.IM) (54.?41.00) 56,571.00