Registered Charity Number :. 301531
FILTON COMMUNITY ASSOCIATION
FtNANCIAL STATEMENTS
FOR THE YEAR END
31 March 2024
Tr"illoD Community Associatio
FILTON COMMiJNITY CENTRE. ELM PARK
BRISTO

FILTON COMMUNTfY ASSOCIATION
FOR THE YEAR ENDED 31 Marcb 2024
TRUSTEE REPORT..............................................................................
INDEPENDENT EXAMINER'S REPORT........................................................................
STATEMENT OF FINANCIAL ACTIVITIES................-.......................................................................
BALANCE SHEET........................................................ ..........................................................................
NOTES TO THE FINANCIAL STATEMENTS......................................................................................

FILTON COLW*IUiyfrY A&SOCIATION
TRUSTEFS, REPORT
FOR THE YEAR ENDED 31 March W24
The trustees present their atmual rqM)rt and financial ststements for th¢ year ended 31 March 2024.
The financial statements have been pr¢paral in accordance with th¢ accounting policies set out in note I lo the financial
siatemenis and cotnply with the Charity's itust the Charities A¢1 ?01 l and"Accounting and Reporting by Chariiies..
Statement of Recommended PrJcti¢¢ applicable io charities preparing their accounts in accordance with lh¢ Financial
Reporting Standard applicable in the UK and Rcpublic of treland (FRS 10?)" (effcctive l January 2019).
Objectives and aetivities
To promote Ihr wclllKing ol'ihe Community resideni in the parish of Filion by ass{￿1811ng lh¢ local auihoriiies. voluntary
organisalions and residenis in a ¢ommon effort to further health. advance education. PrO￿.ide facilities for physiLal and
mental training and recreatio[4 and yKial, mordl and int¢llectual development atKI to foster a community spirit for the
achievement of these.
To establish, maintain and manage a Community Centr¢ for actlvllies promoled by the Association and lis conslitueni
members in furtherance of the above objecis. or any of them. The ASs￿la110n shall be non-polilical and non-sectarian.
The Iruslees hai'e paid due regard to guidance issued by the Charity Commission in d¢¢iding what aciivilies the
Chariiy should undertake.
FinanciAI revlew
The Lharity has earned an income of£60,789 and Incurr￿ expenses of £73.771. The defi¢il durin8 the year was
£12,98?
Reserves
It is the policy of (he Charity to maintain fvnds at a level which ¢qual¢ io no less than three months unrestricred
¢xp¢ndilure. This provides sutYici¢nl funds to cover managem¢ni. adminisErnrion and suprK)rt ¢osts.
Structurei governance Ind management
The Charily is a r¢¥islered in England and Wales and governed by its T￿￿1 deed. li was registered on th¢ 12th Junc
1967.
The trustees who served during the year and up lo the dale of signature of the financial statements We￿..
Mrs. Mar¥ar¢l Gillard
Chairp¢rson
Mr. Ste￿.en England
Mr. Nigel Williams
Mr.DavidGillard
Appoinlm¢nl of Truslces 15 governed by th¢ Ttusi Deed of the Charity. The Board ofTrustees is authorised io appoint
new Trnste¢s lo fill vacancies arising through reSI￿￿tIon or death of an ¢xis1ing Trustcc. Any vacancie5 ar¢ filled by
recognising gaps in thc skills. capacily and experience of exisling truslees. New tntstees receii'e indu¢tion and training
in their role and this process is review¢d by the Tn￿leeS regularly.
Charit). Office
Filton Community Centre
Elm Park
Filton, Bristol
BS34 7PS
The Truste¢s' report was approved by th¢ Board of Trustees
Mr. David Gillard
Dated.. ?7-01-2025

FILTON COMMUINITY ASSOCIATION
FOR THE YEAR ENDED 31 March 2￿4
I report to thc trustees on m). ¢Kaminalion olthe fu￿nCIal statemenis of Filion Community Association (rhe Charity) for
the year ended 31 Nlarch 20?4.
Responsibilities alld basis of rew)rt
As the trustces of th¢ Charity you are reS￿￿51ble for th¢ preparaiion of the financial slatements tn accordance with the
requiremenis of the Charities Act 2011 (the ?01 l Act). I report in res￿1 of my examinatioTh of the Charity's financial
slalements carried out und¢r seciion 145 of the 201 l Aci. In carrying oul my examination I have followed all the
applicable direclions given by rhe Chariiy Commission under seciion 145(5Kbl of the 2011 Act.
Independent examiner's statemeDt
I have completed my examination. I confirm that no mattus have come to my attention in connection with the
examination giving me Cause lo believe that in any material respeci:
accounting r¢¢ords were not kepi in respect of th¢ Charity as required by srftion 130 of the 2011 Aci,. or
the financial slalemenis do not accord with Ihose records; or
the financial statements do no¢ comply with the applicable requirements concerning the fomi and content of
accounts s¢1 out in the Charities (Accounts and Reports) Regulatio￿5 ?008 oiher than any requirement that the
accounts give a true and fair view which is not a mailer considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with ihe examinaiion lo which aiienlion
should be drawn in this report in order io enable a proper und¢rsianding of the financial statements lo be realhed.
Thomas
CA
Thomas David Accountancy & Taxalion Limiied
557 Filion Avenue
Bristol
BS7 OQH
Dal¢d- 27-01-2025

LTON COMMU1￿Ty A&SOCIATION
ATEMEiYf OF FINANCIAL AcllvTfiES
OR THE YEAR ENDED 31 March 2￿24
Recommended categories by
actiTrity
Unrestricted funds
Total Funds 2024
l%otes
Income and endowments from:
Other trading activities
60.789.00
60,789.00
Total
60,789.00
60,789.00
Expenditure on:
Chanty Running Costs
other
69,605.00
69,605.00
4,166.00
4.166.00
Total
73,771.00
73,771.00
Net Incomelexpendlture)
(12,982.00)
(12,982.00)
Net movement in funds
(12,982.00)
(12,982.00)
Reconclllatlon of funds:
Total fijnds brought forward
56,573.00
56.573.00
Total fund5 carried f0rn2rd
43,591.00
43,591.00

LTON COMMUNITY ASSOCIATION
ALANCE SHEET
OR THE YEAR ENDED 31 March 21r24
Recommended categories by
activitv
Unrestricted funds
Totydl Funds 21)24
Notes
Fixed assets
Tangible assets
23,609.00
23,609.00
Total r￿ed assets
23.609.00
23,609.00
Current assets
Debtors
3.448.(Ki
3,448.00
Cash at bank and in hand
19,234.00
19,234.00
Total current Ydsset$
22,682.00
22,682.00
Creditors.. amounts falling due wiihin
one year
2.700.(M)
2,700.IK)
Net current asset￿(lI0hIIIt1e$j
19,982.00
19,982.00
Total net assets or Ilabilitles
43,591.00
43,591.00
Funds of the Charlty
Unrestricted funds
10
43,591.00
43.591.00
Restricted income funds
io
Endowment funds
10
Totydl funds
43,591.00
43,S91.00
The finan
ial st
emenls were approved by the Board on 27-Jan-2025 and signed on its behalf by..
David Gillard
Trustee

"IL"IUIY COhlMlJ'lilTI' ASSOL'iATIO
OTES TO FINANCLIL STATEMENTS
OR THE YEAR ENDED 31 March 2024
l Accounting Policies
1.1 Accounting Policies
The principal accounting policies adopted by the Charity. which is a public benefit entity, in the preparation of the
accounts are as follows.
1.2 Basis of preparation
These a¢¢ounls have been prepared under the historical cost convention, as modifi¢d by the inclusion of
charitable properties and fixed asset investments and tnvestment properties at valuation.
These accounts have been prepared in accordance with "Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities prepartng their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (¢fteLtive l January 2019) -
(Charities SORP {FRS 102)), the Financial Reporting Standard applicable in th¢ UK and Republic ot Ireland
(FRS 102) and the Charities Acl 2011.
These accounts are presented in pounds sterling and rounda to the nearest tx)und.
1.3 Going Concern
The Trustees hav¢ prepared financial projections, taking into consideration the cu￿ent economic conditions and
have, al Ihe time of approving ihese accounts, a reasonable expectation that the charity has adequate resources to
coniinue in operational existence for the foreseeable future. Thus they continue to adopt the going Concern basis
of accounting in pr¢paring the accounts.
1.4 Income from donatloDS or grants
Income is recugnised when the Charity is legally entitled to il after any perfomiance conditions have b¢en met.
th¢ amounts can be measured reliably, and il is probable thal income will be receiva. Cash donations are
recognised on receipt.
Other donations are reco¥nised once the Charily has been notified of the donation, unless pertornlance Conditions
require defetTal of th¢ amount. Income r¢¢overable in relation to donations received under Gift Aid or deeds
of covenant is recognised at the time of the donation
1.5 Income from charitable 2¢tivltles
Income from charitable activilies is recognised over the period to which the income relates. Concert fees are
recognised al the dale of the event. Membership fees are r￿Qgnised over the period of the membership. Rent is
r¢cognised over the period to which it relales. Any amounts relating lo future periods are deferred.

LTON COMMUNTfY ASSOCIATION
OTES TO FINANCIAL sfATEMEKts
OR THE YEAR ENDED 31 March 2024
1.7 Expenditure
Expenditure is recognised when a presenl legal or constructive obligation exists at the balance sheet date as a
r¢sult of a pasl evenl. il is probable that a transfer of economi¢ benefils ￿,111 be required lo settle the obligation.
and th¢ amount can be estimated reliably. li is inclusi%'e of VAT which cannot be recok'ered.
Direct costs are those costs which directly attribute to its activitie5. Wages and salari¢s are allocated to direct
costs based on an ¢stimale of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific
activities and this is reflected in the allocalion of payroll costs based on the percentage of time spent.
All costs. including governance costs, are allocated betwe¢n the expenditure categories of the charity on a basis
desigyned lo reflect the use of the resource. Costs relatin8 to a particular actiN'ity are charged directly; others are
apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating sthff time lo the level of involvement in the
various activities of the Charity.
1.8 Provl$lon$ for liabllltles
A liability is measured on recognition al its historical cost and then subsequently measured al the best estimate of
the amount required lo settle the obligation al the repK)rtin8 date.
2 Income from Other Trading Activities
Anydlysig
Unrestricted Restrieted funds
fund$
EndoM'ment
Funds
Tot41 funds 2024
Bar Sales
Hiring of facilities
785.(K)
60,004.(K)
60,789.00
785.00
60,004.00
60,789.00

ILTON COMMUNfrY ASSOCIATION I￿￿:.."
OTES TO FtNAI¥4CLIL sfATEMENrs
OR THE YEAR ENDED 31 March 2024
3 Charity Running Costs
Total funds 2024
Analysis
Bank charges
Charity management & administration
Chartty running cosl
Support Costs
120.00
1,026.00
1,059.00
67,400.(K)
69,605.00
4 Support Costs
Total funds 2024
Analy$l$
Wagyes and salaries
License costs
Insurance
Rates
Light, heat and electricity
Water rates
Cleaning
Repairs, rcnewals and maintenance
Accountancy fees
30,414.00
339.00
5,643.00
621.00
8.252.00
3,757.00.
3,835.00
12,339.00
2,200.00
67,400.00
5 Other Expenditure
Unrestricted funds
Restricted Endowment
funds
Funds
Total funds 2024
Analysis
Depreciation Charge for
the Year- Fixtures &
Fittings
4,166.(K)
4,166.00
4,166.00
4,166.00

ILTON COI*IMUNTfY ￿ocIATIo
OTES TO FINAIYCIAL sfATEMEIYTS
OR THE YEAR ENDED 31 March 2￿4
6 Tangible Fixed Assets
6.1 Cost or valuydtion
Fixtures & Flttlngs
At 01 April 2023
Additions
16,159.00
16,100.00
At 31 March 20?4
32.259.00
6.2 Amortizatlon and Impairments
Fi¥tures & Flttings
Al 01 April 2023
Additions
4,484.00
4.166.00
Ai 31 March 2024
8,650.00
10.3 Net book value
Fixtures & Fittings
Al 01 April 20?3
At 31 March 2024
11,675.00
23.609.00
7 Debtors: Amounts falling due Trvithin one year
Total fund$ 2024
Prepayments & accrued income
3,448.00
3,448.00
io

ILTON COMMIJNlfY ASSOCIA"IIU
(yrES TO FtNANCIAL STATEMEIYTS
OR THE YEAR ENDED 31 March 2024
8 Cash at bank and in hand
Total funds 2024
Cash at bank and on hand
19,234.00
19,?34.00
9 Creditors: Amounts falling due within one year
Total funds 2024
Accruals and deferred income
2.700.00
2.700.00
10 Charity funds
14.1 Details of material funds held and movements during the CURRENT reporting period
Fund
balances
carrled
forward
Fund balAn¢
brought forward
Galns
and
los$e$
Fund names
Income Expenditure Transfers
Unrestrieted funds
56.573.IKI 60.789.￿ (73,771.00)
43,591.00
Total
56.573.00 60,789.(K) (73.771.00)
43,591.00