LYNDHURST AND DISTRICT COMMUNITY ASSOCIATION
Charity Commission registered number: 301883
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS
Report of Ihe Trustees
Report of the Independent Examiner
Statement of Financial Activities
Balan￿ Sheet
Notes to the Financial Stslements

LYNDHURsf AND DisfRicf COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES
The trustees submit their anThJal report and the financial statements for the year erxled 31 December
2024.
GOVERNING DOCUMETrir
The Association is registered the char￿e$ COMM￿s1on England and Wales is goVer￿d by
a Trust Deed dated 22 A￿ust 1944 a scherr* dated 11 Juty 1961.
TRusfEES
The trustees who setved during the year v￿re. _
Mr R Dewirrfj (Chairmanl
Mrs D Callow ffreasurerl
Mrs J Green (Secretary)
Mr J Rickcord
Mr P Daw50n Resigned 28 Marth 2024
Mr P Boyès
Rèsigned 28 March 2024
Mr J Howell
Mrs S Shelton
Mr M Weston
Mrs M Weston
Mr C Willsher
Mr G Reeve
Mr M Rolle
Appointed 28 Marth 2024
PAn¢ipal offite.
l￿l¥Jr$t Communty Centre
Main Car Park
Off High Street
Lyndhurst
S043 7NY
Bankths:
CAF Bank Ltd
25 KirwJs Hill Avenue
West Malliry
Kent
ME19 41Q
Indwndent Examiner.
Mr Alan Nitholas
1Sa Wellands Road
L￿hUrSt
Page 1

LYNDHURST AND DisfRicf COMMUNrrY ASSOCIATION
REpoirr OF THE TRUSTEES
OBJEcrs
The objects of the Association are.. -
al To promote for the benefft of the inhabrfonts of LyThllwJrs( Emery DowT¥ Bank and the
surroLtTrJing area, the advarKement of educatr.on and the provish)rb of facilttses to erKourage
interest in social welfare for recreation and leisure a(bvities ￿￿th the object of improviryj
condibons of life for the said inhabitants.
bl To establish a CgmEnunTty Centre arKI tt) rnainlain and manage thè samè.
ACTIVITIES AND ACHIEVEMEpirs
During the year, the Association has provided faCIl￿e5 at the Communty Centre for edvcatioNIl and
leisure activities for the inhabrtants, vohjntary groups and associatr.ors in its area and prowded
facilities for exhibibons of interest and educatio￿￿1 value to the local area arKI its inhabitsnts.
continues to etKourage the use of its faCIl￿eS by the local inhabitants, voluntary groL*PS and
associations in the fijrtherance of its objectNes.
ELEcfioN AND APPOINTMENT OF TRiisfEES
l Trustses, ￿ the exception of the President shall relire at the Annual General Meetirg of the
Associatiory and are eligible for re*lectiorL Ho[￿rary Officers
President Chairmary Secretsry and
Treasurer and up to six additional Trustees shall be elected at the Annual General MeetitYJ.' addraonal
Trustees may be co-optsd during the year. but their appointment must be confirmed at the next
AGM.
VOLUNTEERS
We are very fortunate to bel￿ffit frorn support of our volunteers WIK) help to operate the
Reception area of the Centre. Charty 5￿p. P4)ok Corrsdor. Children's ￿brary. cateriry. maintenarKe
and administration. We operate the Cornmunty Centre th this help and thank our volunteers for
their time and contributiorL
FINANCIAL RESULTS AND ACTIVITIES
This report covers 12 month period from l January 2024 to 31 December 2024.
Totsl Income was £255.613 in 2024. £81.915 higher compared to 2023.
Our rnain sources of iKome come from room hire. our chartty shop arkl What's On magazine and
fijnd raising events.
I￿oMe from room hire was £98,539 in 2024. £10.608 higher than in 2023.
The charity shop raised £35,558 of income, compared to £30.017 in ￿ prior year.
Fund raising income of £12,899 raised from qurl nights, Christsna5 Fun Day, Boxirvj Day run and 100
Club wa5 £4,137 higher cgmpared tg the irKome of £8.762 in 2023.
In 2024, we received a Governrnerht grarrt of £31994 from the New Forest Distrirt Council for buildirwJ
rk and a legacy of £27,550 very kindty receNed.
Totsl expenditure in 2024 was £233.057 Ir￿reased by £81.465 from expendsture of £151,592 in 2023.
We spent £68.765 in the year to replace roofir¥J improve the e￿rgY effic￿￿ of the community
centre. The NFDC capital grant of £32,994 contributed tol￿rdS this irNeslrnent
Page 2

OUT staff costs irKreased by £18.138 to £￿.433 in 2024. We irwested in our stsff including
appoirrtment of a new centre mana9er.
In 2024 incuired £15,472 of repair costs. irKluding £1,208 ¥thich has been utilised by our
maintenance provision. ToLIl repairs were £1.297 lower than 2023
Our energy and water costs have decreased by £5.846 to £14.026 in 2024, reflecbng the ebbing down
of the energy Pri￿ rises experienced in 2023 and ￿ be￿fft from our energy efficiency measures.
Overall ,we generated an operats"ThJ surplus of £22.556 in year ended 31 December 2024 compared to
the operatirKJ surplus of £21106 in 2023.
Page 3

LYNDHURST AND DisfRicf COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES
RESERVES POLICY
AJI ot the Association's furKls are unrestricted fijnds {somelimes referred to as free reserves). ￿ ts the
policy of the Tr￿teeS to maintsin reserve as foll0v￿".
To provide a buffer so that ￿rrnal eXPend￿lre can conlinue for a period of 4 months in the event
of fvrther major disruption in the Centre's stream of irKome.. Trustees calculate this to bè £36,1)00 at
current leveLs of eXpend￿re.
INVESTMENf POWERS
Under the Trust Deed tt* cFK3rity Iws the pOv￿r to make any investments that the trustees see frL
RISK MANAGEMEpir
The major risks to which the charty is exposed. as identified by ￿ trustees, have been subjert to
review arKI procedures have been eStsbr￿Tr￿d to mitsjate these risks.
srATEMEprf OF PUBLIC BENEF
The Association owns and operates a Comrnuryty Centre in Lyndhurst those halls and rooms are
available for hire by local Organisatior￿ for events such as health and fitness acbvibes. wèllbeing
clinics, training and educational acbvibes. ffilm nights, communty lurKhes and meets.ngs and fairs. The
bu51ding abo hosts the local library for the ber*fft of the tocal communty.
AccouKfiNG AND REPORTING RESPONSIBILrriES
The trustees are responsible for keepiNJ proper accountiNJ records which distlose, ￿1th reasonable
accuracy at any time. financial posibon of t￿ charity and enable them to ensure that any financial
ststements compty wrth the governing document applicable Accountiryj StsrKJards and the
Statement of Recommended PractE￿, Accountiry a￿* ReportirvJ by charitr.es and the regulations
made under the Charfoes Act 2016. TW are also resportsible for safeguardirKJ the assets of the
charity and hence for tsking reasonable steps for the prevention detection of fraud And other
irregularities.
Signed on behaff of the Trw%tees on .
. R De%biry - Chair of Trustees
Page 4

LYNDHURST AND DisfRicf COMMUNITY ASSOCIATION
REPORT OF THE INDEPENDENT EXAMINER
I report to the trustees on my examination of the financial ststements of the LyrKlhurst and Distrirt
Communty Association (the fund) for ￿ ￿ar eThled 31 December 2024.
Responsibility and basis of report
As the charty trustees of the fuThJ. you are responsible for the preparalion of the accounts in
accordance the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the FurKI's accounts carried out under 5edion 145 of the Act
and in carrying out my examinat.on I have followed all applicable Directions given by the Charity
Commission under section 14515118101 ACL
Independent examin•rfs statement
I have completed my examination. l (an confirm that material matters h3ve come to rny attention
in connection wtth thè examination g￿ing mè cause to believe that in any material respect
1. Accounting records were not kept in respect of the Association as required by section 130 of
the Art or
2. The accounts do r￿t a¢cord those record5.
I have rK) Co￿ern5 aThJ have come across no other mattèrs in connection ￿ the examination to
which attention should be dravm in order to enab￿ a proper uThJerstsThJing of the account to be
reached.
QfNAL
A Nicholas Examiner
Page S

LYNDHURST AND DisTricf COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL AcnvmES FOR THE YEAR ENDED 31st DECEMBER
2024
Unrn*icted
2024
Total
2024
Total
2023
Incomo and •ndowm•ntsfrom .
tk)nations and1gg8¢ies
66,587
66.587
5.223
Charitabl& actiiities
132.849
132.849
120,941
Other Iradir¥J actiiitie5
54.233
54,233
45,206
In￿tment itKome
Total incl￿8
255,613
255.613
Expendibjro on:
Raising fijrnts
(5.189)
15.1891
{3,160}
CharitatAe actilities
(227.868) 1227,868) 1148.432}
Total exFthJiture
233,057
233.057
151,YJ2
Net Income
22.￿ 22,556
22,106
R•eon¢lllatlon of Funds
Total fijnds tfought foNMrd
82.993
60,887
Total knrvJ$ C￿rIed frwdrd
12
105.549
105,549
82,993
All ofthe charivs ￿tiliti￿ deri* fr(xm continiAryJ otwatitng durirs the atthe peri¢)Js.
Page 6

LYNDHURST AND DISTIUCT COMMUNITY ASSOCIATION
BALANCE SHEET AS AT 315t DECEMBER2024
2023
Note
Flxed assets
Tar￿￿1b￿ assets
10
15.107
15.310
Current as¥ets
Trade debtors
8.374
3,297
19,472
68.426
99.￿9
7,221
CCLAIC(JF In￿tn
Cash at bank aNI in haThJ
18,493
51,270
Creditors . knx)unts due Twhhin onè y
Tra(Se Cr￿tstOrS
Accru*
Incorr* in thnce
Pkkj f(￿ (¥0
in 100 Cknb acc(
PAYE
{3￿3}
11.8351
14.791}
(s,1￿1)
(2,1￿)
(1011
(101)
{4241
(634)
11,1981
{798)
19.1271 (lo,2￿)
,442
67,683
Net Assets
105,549
Fun(ts oflhg tharhy
2023
LfvestrÈctfyY funds
105.549
82,933
Tolal Funds
105.549
82,993
DivertOV5 responsibiliti•s - we are resporsible for the preparat.on of the fina￿la[ statements aThJ
consider that the Charty is exempt from an aLKIit The Fina￿la1 ststements %%*re approved by thè
trustees on xxrrt signed on ￿1r behalf by:
.. R . Dewing- of Tn￿eeS
Page 7

LYNDHURST AND DisfRICT COMMUNfN ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER2024
1. A¢¢ount poli¢ies
Basis of pr•paratlon
accounts are prepared ￿￿ler the historical cost convention vitth iten￿ recogntsed at cost or
transaction value unless othemse ststed in relevant notes to the accounts. The accounts have
been prepared in accordance ¥wth the Ststement of Recommended Praci¢e'. Accounting and
Reporbng by Charities, applicable to chariti.es preparirKJ the accounts in accordance with the F1nancial
Reporting Stsndard applicab￿ in Thè UK arKI Republic of Irela￿￿ IFRS 102} and the Charities Art 2011.
Golng Cort￿￿
The trustees consider that there arè no material urKertainties about the chartys ability to continue as
a going concern nor any signrficant areas of u￿ertaInty that affect the carrwrmj value of assets held by
the charity.
Income
l income is recognised vh*n tt* charty has errtrtlement to the irKome. it is probable that the
irKome will be receNed, aThJ the anM)unt can be reliabilty measured.
Donotions
Donations are recognised in accounts wl*n they are rece￿.
lega¢i¢s
Legacies are recognised 0￿e the tharTty has errtitlement to the i￿ome and rt ts certain the income
ill be receNed.
GIftAld
Incoming resources from tsx reclaims are i￿lUded in ts Ststement of FiTh3n¢ial Acbvities at the same
time as the gtft tr) thi¢h rekHte.
Gmnts rece(voble
Grants are recogni5ed vthen the clkHrity has an enbdement to the fijnds and arry COnd￿onS linked to
the grant have been met perforrnarKe COfKlibons are attached ts) the grant and are yet to be
met the income is recognised as a liabilty and i￿l￿ded on the bala￿e $￿et ass dèferred income to
be released.
Expenditure
l expenditure is recognised orKe tt*re is a legal or constructive obligation to that expendttijre. it is
probable settlement is required and the amount can be measured reliab￿. Expenditure is accounted
for on an accruals basis and has been classrfied under headings that aggregate all cost reL2ted to that
category. Where costs cannot be directty attributed to particular headirrfJs, have been allocated
on a ba51s consistent the use of resources.
Ralslftg Funds
These are costs incurred in attTacbThJ vobjtsry itKome those incurred in tradir¥J acbvtbes that
raise funds.
Chaiitable artivlties
Charitable expèThJtture comprise5 ttK)5e costs irKurred by the charity in the delNery of its acbmtres
Page 8

LYNDHURsf AND DisfRicf COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
G0￿MMeTrt gfants
Government grants are recognised based on the accrual model and are measured at the fair value of
a55et received or receNable. Grants are classified as relating either to revenue or to assets. Grants
Telating to revenuè are recognised in irKome over period in vthich the reLHted costs are
recognised. Grants relating to assets are recognised over the expected useful like of the asset Where
part of the grant relating to an asset is deferred, it is recognised as deferred income.
Pension costs
Contributions are tharged b) the Ststèmert of Firwncial ktmtses in ￿ period in ¥thich they arè
payable. The assets of the defined contribution schemes are ￿ld separatety in independendy
administered fvnds.
Taxatlon
The Charty 15 a registered chartty arKI therefore is rK*t liab￿ for Income Tax or Corporation Tax on
itKome derived from its tharitsble activiies. as it falls within the various exemptions avaikible to
registeTed charities.
Flxed Assets
al Tangible fvxed assets
Frrted assets are ststed at cost less deprKiation. Depreaation is provided at rates calculatsd to fvl
amortise the cost of the asset by the eTrJ of its weful Itfe. The ratss used during the year Nltre: _
FLKtures & ¥rtbngs - 20% on reducirvJ balarKe.
Computer equipment- 33% on reduciry bala￿e
Office equipment - IS% on reducirg balan￿.
bl Propety
The land upon which the Communty Centre staTrJs is teased from Forèsty England at a peppercorn
ren¢ that lease expires in 2060. The buildiryj was constructed and has been extended over many year5
with grants, donatioTh% from the local community fU￿S generate¢J by tts actiwties. Whilst it has a
value to the Association as a fiJnctioniTrJ buildir#J enabliThJ ￿ many actsvibes by v4hich the
Associab"on carries tts purposes the Trustees corsiders that there are a number of restrictions on a
possible disposal preventing it havirMJ a realistic resale vahje. Accordingty. tKJ Cost or value 15 included
in the financial strtements. The property is ownÈd by Association but is held on behalf by the
Official Custodian for Charibes. It has a value for insurance purposes of £2.2m.
Trade Dèbtors
Trade debiors are amounts due from cu5tomeTS for hall hire and Whays On advertising in respect of
our charitsble acbvities. Trade dèbtors are recognised initialty at transacbon prKe. Bad debts are
vKitten off when recognised.
Cash
Cash and cash equiydlents comprise cash in hand a￿£ Cash deposit5, and other short-term highly
liquid investment which are readily corNerbble to a krKM amunt of cash arKI subject to an
I￿19n1￿¢3nt risk of change in value.
Page g

LYNDHVRsf AND DisfRicf COMMUNrrY ASSOCIATION
NOTES TO THE ACCOLINfs FOR THE YEAR ENDED 315t DECEMBER 2024
Trade Creditor5
Trade creditors are obligation5 to pay for good5 arKI services that have been acquired in the ordinary
course of business Irom suppliers. Accounts payable are classified as ojrrent liabilities if the charity.
does not have an uncondttsonal righL at eTKI of reporbng period. to defer setdement of the
creditor for at least months after the reportiThJ date. If there is an uncoThJitional right to defer
setuement for at least months after the reporting date. ty are presented as non-current
Trade credttors are r￿Qgnised lnits1￿ at the transaction Pri￿ and subsequenty measured at
amorbsed cost using the èffective Énterest metFK)d.
Fund5
I funds are hèld as unrestricted fij￿15 are available to the Trustees for expendi￿re to 5UPPOrt
the charitys puiposes.
Page 10

LYNDHURsf AND DisfRicf commuN￿y ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER2024
2. In¢om• from donatlons and Itgadts
Ggnornl TOL
2024
2023
Donatit
Corrnmmity s￿la1 Ntmi
lknrnn￿ (>ants
2,595
2.628
32.934 32,994
27,5Y)
27.550
66,$97
6.587
5.223
3. Income from dwitable adivities
Unrn*id•d fvnds
G•n•r•l
Totsl
2024
Totsl
2023
Room Flr8
ErwJy contribution
Membership & Affiliatic￿ Fees
What& On 8d*rtisi
Catering C(￿MUnty Club
Film Night
Office Ser¥ices
98,539
87,931
3,288
2,474
14.880
10,465
2.110
717
132,849
2.474
14.880
10.465
2.110
717
132,849
14,141
11,566
1,808
718
120.941
4. Income from other trading aclivilies
Unrestricted fvnd8
Gon•rnl
Total
2r124
Total
2023
Tribute Night & Quiz
Fashion SlThi
Fun Day
BoxiNJ Day Fun Run (net ol c(tstsl
Coronation Tea
1cx) aub suWus
Ch8n"ly shop sales
B￿kS
Feed in Twiff
Grf( Aid
Other ir￿ryne
2,271
1,177
1.314
1.209
1.314
555
342
3.2
35.558
4.128
30.017
3.921
4,128
579
579
54.233
836
45.206
Page 11

LYNDHURST AND DisfRicf COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024
5. Investment in(ome
Unrn*Jl¢ted fund$
G•n•ral
Total
20
Total
2023
httgTrSt Recdwl
Reabs&J & unr9alls￿ gainslOc6sès)
473
1,855
2,328
979
979
6. EXpendI￿re on raising fund
Unro*t¢t6d fund•
G•n•ral
2024
Total
2024
Total
2023
Fundraising cr61$
Chaity sh(p
A¢)WisirKJ & Marketiro costs
2,9)1
2.W1
1,719
531
910
3.1
1,802
5,189
1.802
5.189
7. Exp•nditur• on tharitsbl• artlvitles
Unr•*i¢tod fvnds
Genoral
2024
Total
2024
Total
2W23
Magazine wintir
CateiTThJ arhj Ccfflmunty Cbjb costs
Film Hirp C(ksts
Supporting Costs
Depreciation
Building wc4ect
11,517
11.517
12.510
1.156
137,351
3,713
68,765
227.868
1.1
137.351
3.713
68,765
227.868
1,150
125,593
4,191
Page 12

LYNDHURST AND DisfRicf COMMUNrrY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2024
8. Anatysls of support costs
Unrndrfctsd funds
General
Total
2024
T4)tal
20ZJ
Staff costs
Er￿gY & Water
Stordge
lftsur8n¢e
T￿eph￿* and krtwnot
Slatiorery and Office costs
Soliware costs
Lltw C￿SUm81￿e5
Legal and Frtssiwal
Cleaning and a&aning Malori81$
Repairs, renewals and Mainl￿anCe
Mlscollarw
8ad debt
Bank and Credit card c
Cq)ièr
9).433
14.026
1.367
3.742
2.019
475
1,022
871
1,126
2,397
15,472
2,262
132
SK),433
14.026
1,367
3.742
2.019
475
1.022
871
1.126
2,397
15.4r2
2.262
132
1,020
987
137.351
72.295
19.872
1,314
1,873
918
2.461
2.289
16,769
1.410
718
879
125,593
137,351
9. staff costs
The monthty average number of persons li￿￿1dlI¥J seThor management team) employed by the
charty durirvj the year was as follows".
Tha aggr8g*e swffAI c(tsts as
2023
Staff Costs during the year were .
Wages and SaI￿1eS
Social security costs
Pens￿ costs
70.904
1,391
.433
No ernployee earned more than £60,C(Kl in each of the years uThler review.
No trustee recewed any remLJnèration for tsir service or any reimbursemert of exper￿es.
The total employee benefits of the key management person￿1 of the charty were £Nil 12023 - £Nill
2024
2023
Page 13

LYNDHURsf AND DisfRicf COMMUNtrY ASSOCIAnoN
NOTES TO THE ACCOUNTS FOR THE YEARENDED 315t DECEMBER2024
10. Tanglble fixed a55ets
Flxtyrnsand Computsr
hltungs •qulpm•nt •quipmgnt
Total
As at 1 January 2024
Additions
As at 31 De¢emlxr 2024
32.ieA)
3,510
35,670
6.29)
TT5
39,185
3,510
42,695
6,250
775
D•pr•¢l4tlon
As at 1 January 2024
Charge frjr the year
As at 31 ￿eM￿r 2024
19.526
2,877
22,403
3.847
792
4,639
502
23.875
3,713
27,588
Not Book Valuè
As at 31 December 2023
As at 31 Decemiw 2024
12.634
13.267
2,403
1.611
273
229
15,310
15,107
11. Funds
Balanc8 at
31 De¢ethr
2024
Unrestrlct•d
Gwwal
Lknre5tricted futml
D•signated
ChI￿ren'S ￿brary
80.477
255.613
(231.849}
104.241
11.208
11,208}
2.516
8ZW3 255.613
105,549
Balanc• *
Balancè al
31 D￿eTTI)er
Gffi¢ral
l￿estrict￿l furKI
Do$￿nated
Chiklren's
58.371
173.698
(151,5921
80,477
1,208
2,516
2,516
Total Unrestrkted fvnds
fA).887
173.
151,5921
82,993
Page 14

LYNDHURsf AND DisfRicf COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER2024
12. Rekled party transartiQn5
There ¥%ere no rekted party tran%actiorts in the year.
Page 15