Registered Charity Number :_ 301531
FILTON COMMUNITY ASSOCIATION
TRUSTEES, REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR END
31 March 2023
F￿ton 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 non*olitical 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 exPerier￿e 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$s￿l8110n (the Charity)
for the year ended 31 December 2023.
Responsibilities and basis of report
As the trustees of the Charity you are respmsible for the preparation of the financial statements in accordance with
the requir8menls of the Charities Acl 2011 Ilhe 2011 Acll. I report in respect of my examination of th8 Charity's
financial slalemenls carried out under section 145 of the 2011 Act. In carying out my examination I have followed
all the applicable directions given by the Charity Commission under sects.on 145151{bl of the 2011 Act.
Indgpendent 8xamingr's statemènt
I have completed my examination. I confimi that no matters have come lo my attention in connection with the
examination giving me cause lo believe that in any material respe¢l'.
accounting records were not kept in ￿SpeCt of Ihe Charily as r8quired by section 130 of Ihe 2011 Act., or
2. the financial slalemenls do not accord with those records,. or
3. the financial slalemenls do not comply wth the applicable reqUI￿rnents conceming the form and content of
accounts sel out in the Charities (Accounts and Reports) R8gulakn'ons 2008 other than any requirement that the
accounts give a Irue and fair view which is not a matter Considered as part of an independent examinallon.
I have no concems and have corne across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a pyoper understanding of the financial statem8nl$ 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 r￿e1ved 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 STATE￿I￿NTs
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 &ITATE￿IL￿Ts
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 STATE￿IEy[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