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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 302000

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 15
Detailed Statement of Financial Activities 16 to 17

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objects of the Association are to promote the benefit of the inhabitants of Woolston and the neighbourhood by providing facilities for social welfare and recreation.

The Association organises events and activities for its members within its objects and constitution.

The trustees confirm that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission in deciding what activities the charity should undertake.

The Association also manages Woolston Community Centre at Church Road, under a lease from Southampton City Council.

In January 2013, the lease of the Community Centre was renewed. The lease term is 25 years at a nominal rent of £1 per annum.

In 2000 a Woolston Millennium Garden project was initiated as part of the Association under the supervision of a Garden Fund Committee. The project raised funds towards and developed a community garden in Woolston on a site on which a lease was granted by Southampton City Council. It was opened in April 2002. The Committee now manages the maintenance of the garden.

In July 2016, the lease of the Millennium Garden was renewed. The lease term is 15 years at a nominal rent of £1 per annum.

ACHIEVEMENT AND PERFORMANCE

Throughout the year under review, the Charity has continued to provide facilities for social welfare and recreation for the inhabitants of Woolston and the neighbourhood.

Fundraising for the Woolston Millennium Garden continued towards the maintenance costs of the garden.

The Community Centre, in partnership with day services from Southampton County Council, has continued to offer day care for adults with learning difficulties.

Page 1

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

FINANCIAL REVIEW

The reserve funds of each section of the Charity are retained at a level so as total current assets are sufficient to cover six months running costs of each section.

The accounts show a deficit for the year ended 31 December 2024 of £1,243 (2023: a deficit of £2,166).

The Community Association shows a surplus of £2,619 (2023: a surplus of £64), which has been added to the surplus brought forward and held in a separate fund. The General Fund is an unrestricted income reserve. At 31 December 2024 the balance of this reserve was £23,888 (2023: £26,769).

The Woolston Community Centre shows a deficit of £863 (2023: a deficit of £1,884), which has been deducted from the General Fund. The Woolston Community Centre fund is a restricted income reserve available for the specific purposes of the Community Centre. At 31 December 2024 the balance of this reserve was £33,273 (2023: £29,136).

The Woolston Millennium Garden project shows a deficit of £2,999 (2023: a deficit of £346), which has been deducted from the General Fund. The Millennium Garden fund is a restricted income reserve available for the specific purposes of the Millennium Garden project. At 31 December 2024 the balance of this reserve was £1,196 (2023: £3,695).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is governed by a constitution dated 15 April 1999.

Full membership is open to all persons over 18 in the area of benefit. Junior and associate members may also join the Association.

The policy and general management of the affairs of the Association is directed by the General Committee, which is made up of trustees of the charity, and meets not less than four times a year. Honorary officers are appointed annually from the membership and shall serve on the committee.

The charity appointed A R Kershaw to examine the accounts for the year under review.

Page 2

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name: Woolston and District Community Association

Registered charity number: 302000

Charity's principal address: Church Road, Woolston, Southampton, SO19 9FU

The President of the Association for the period 1 January 2024 to 31 December 2024 was L Tyrie.

Names of the charity trustees who manage the charity:

Association:
Chair: J Winstanley
Vice Chair: Dr P Spencer
Treasurer: M Nelson
Secretary: R Badham
Membership Secretary: L Bown
Publicity Officer: S Kwong
Publicity Officer (Website): T Lo*
Centre Committee:
Chair: B Wake
Assistant Treasurer: T Leung
Booking Secretary: A Lowe
Millennium Garden Committee:
Chair: G Pullin*

The following Trustees served on the General Committee during the year:

K Atkins (resigned 16 October 2024) Dr P Spencer
R Badham L Steege (resigned 05 February 2024)
L Bown L Tyrie (resigned 24 June 2024)
E Cleverley (resigned 5 November 2024) M Villar (resigned 25 April 2024)
S Kwong B Wake
T Leung (appointed 26 September 2024) M Wake
A Lowe (resigned 13 June 2024) J Winstanley
A McGough K Wythe (resigned 24 June 2024)
M Nelson

Approved by order of the board of trustees on 24 April 2025 and signed on its behalf by:

J Winstanley – Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Woolston & District Community Association

I report to the charity trustees on my examination of the accounts of Woolston & District Community Association (the Trust) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew Kershaw FCCA

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

24 April 2025

Page 4

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
2,714
3,021
Charitable activities
4
Community Association
999
-
Community Centre
-
36,387
Investment income
3
-
252
Total
3,713
39,660
EXPENDITURE ON
Charitable activities
5
Community Association
1,094
-
Community Centre
-
39,062
Millennium Garden
-
4,460
Total
1,094
43,522
NET INCOME/(EXPENDITURE)
2,619
(3,862)
Transfers between funds
(5,500)
5,500
Net movement in funds
(2,881)
1,638
RECONCILIATION OF FUNDS
Total funds brought forward
26,769
32,831
TOTAL FUNDS CARRIED FORWARD
23,888
34,469
2024
Total
funds
£
5,735
999
36,387
252
43,373
1,094
39,062
4,460
44,616
(1,243)
-
(1,243)
59,600
58,357
2023
Total
funds
£
1,503
843
31,317
198
33,861
989
33,899
1,139
36,027
(2,166)
-
(2,166)
61,766
59,600

The notes form part of these financial statements

Page 5

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

BALANCE SHEET 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
-
1,048
CURRENT ASSETS
Debtors
13
2,000
9,643
Cash at bank and in hand
22,134
33,419
24,134
43,062
CREDITORS
Amounts falling due within one year
14
(246)
(9,641)
NET CURRENT ASSETS
23,888
33,421
TOTAL ASSETS LESS CURRENT
LIABILITIES
23,888
34,469
NET ASSETS
23,888
34,469
FUNDS
15
Unrestricted funds:
Community Association
Restricted funds:
Community Centre
Community Centre Reserve Fund
Millennium Garden
TOTAL FUNDS
2024
Total
funds
£
1,048
11,643
55,553
67,196
(9,887)
57,309
58,357
58,357
23,888
28,948
4,325
1,196
34,469
58,357
2023
Total
funds
£
1,232
10,919
56,045
66,964
(8,596)
58,368
59,600
59,600
26,769
24,636
4,500
3,695
32,831
59,600

The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2025 and were signed on its behalf by:

J Winstanley – Trustee

The notes form part of these financial statements

Page 6

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

Income

Incoming resources are included in the Statement of Financial Activities (SoFA) when:

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

The value of any voluntary help received is not included in the accounts.

Investment income is included in the accounts when receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £150. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is calculated to write down the cost of fixtures, fittings and equipment and plant and machinery over its effective life at the rate of 15% per annum on a reducing balance basis. Depreciation is calculated to write down the cost of improvements to property over the term of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 7

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

Donations
Grants
Subscriptions
2024
£
2,021
3,500
214
5,735
2023
£
1,293
-
210
1,503

Grants were received of £2,500 from SCC for graffiti removal and £1,000 from Southern Water.

3. INVESTMENT INCOME

Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Keep fit
Community Association
Hall hire
Community Centre
Events
Community Centre
2024
£
252
2024
£
999
36,153
234
38,386
2023
£
198
2023
£
843
30,755
562
2023
£
198
32,160

continued...

Page 8

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

5. CHARITABLE ACTIVITIES COSTS

Community Association
Community Centre
Millennium Garden
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Millennium Garden:
Cleaning and gardening
Sundries
Community Association:
Keep Fit
Meeting costs
Printing, postage and stationery
Independent Examiner's Fees
Community Centre:
Cleaning and gardening
Cleaning materials reimbursement
Insurance
Computer expenses and subscriptions
Rates, water and waste collection
Rates, water and waste collection reimbursement
Heat and light
Heat and light reimbursement
Telephone and Internet
Repairs and renewals
Depreciation
Independent Examiner's Fees
Bookkeeping
Bad debts
Direct
Costs (see
note 6)
£
1,094
39,062
4,460
44,616
2024
2023
£
£
4,437
1,139
23
-
740
700
30
20
-
47
324
222
10,330
8,638
(503)
(484)
394
2,308
541
491
4,874
5,852
(2,082)
(2,290)
27,689
18,918
(11,553)
(6,707)
608
562
4,373
3,753
184
218
3,174
2,640
330
-
703
-
44,616
36,027

continued...

Page 9

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
210
1,293
Charitable activities
Community Association
843
-
Community Centre
-
31,317
Investment income
-
198
Total
1,053
32,808
EXPENDITURE ON
Charitable activities
Community Association
989
-
Community Centre
-
33,899
Millennium Garden
-
1,139
Total
989
35,038
NET INCOME/(EXPENDITURE)
64
(2,230)
RECONCILIATION OF FUNDS
Total funds brought forward
26,705
35,061
TOTAL FUNDS CARRIED FORWARD
26,769
32,831
Total
funds
£
1,503
843
31,317
198
33,861
989
33,899
1,139
36,027
(2,166)
61,766
59,600

continued...

Page 10

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

9. GRANTS PAYABLE

The charity has made no grants during the year.

10. STAFF COSTS

The charity has had no paid employees during the year.

11. ACCOUNTANCY FEES

Fees paid to the charity's accountants for the preparation and independent examination of the accounts totalled £3,156 (2023: £2,784).

12. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures
Long
Plant and
and
leasehold
machinery
fittings
£
£
£
COST
At 1 January 2024 and 31 December 2024
42,892
4,434
11,202
DEPRECIATION
At 1 January 2024
42,892
3,406
10,998
Charge for year
-
154
30
At 31 December 2024
42,892
3,560
11,028
NET BOOK VALUE
At 31 December 2024
-
874
174
At 31 December 2023
-
1,028
204
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Trade debtors
5,597
Other debtors
2,234
Prepayments and accrued income
3,812
11,643
Totals
£
58,528
57,296
184
57,480
1,048
1,232
2023
£
863
2,000
8,056
10,919

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

continued...

Page 11

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024 2023
£ £
Trade creditors 1,090 -
Other creditors 8,797 8,596
9,887 8,596
MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.24 in funds funds 31.12.24
£ £ £ £
Unrestricted funds
Community Association 26,769 2,619 (5,500) 23,888
Restricted funds
Community Centre 24,636 (1,363) 5,675 28,948
Community Centre Reserve Fund 4,500 500 (675) 4,325
Millennium Garden 3,695 (2,999) 500 1,196
32,831 (3,862) 5,500 34,469
TOTAL FUNDS 59,600 (1,243) - 58,357
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Association 3,713 (1,094) 2,619
Restricted funds
Community Centre 37,699 (39,062) (1,363)
Community Centre Reserve Fund 500 - 500
Millennium Garden 1,461 (4,460) (2,999)
39,660 (43,522) (3,862)
TOTAL FUNDS 43,373 (44,616) (1,243)

15. MOVEMENT IN FUNDS

continued...

Page 12

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£ £ £ £
Unrestricted funds
Community Association 26,705 64 - 26,769
Restricted funds
Community Centre 27,020 (1,884) (500) 24,636
Community Centre Reserve Fund 4,000 - 500 4,500
Millennium Garden 4,041 (346) - 3,695
35,061 (2,230) - 32,831
TOTAL FUNDS 61,766 (2,166) - 59,600
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Association 1,053 (989) 64
Restricted funds
Community Centre 32,015 (33,899) (1,884)
Millennium Garden 793 (1,139) (346)
32,808 (35,038) (2,230)
TOTAL FUNDS 33,861 (36,027) (2,166)

continued...

Page 13

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.24
£ £ £ £
Unrestricted funds
Community Association 26,705 2,683 (5,500) 23,888
Restricted funds
Community Centre 27,020 (3,247) 5,175 28,948
Community Centre Reserve Fund 4,000 500 (175) 4,325
Millennium Garden 4,041 (3,345) 500 1,196
35,061 (6,092) 5,500 34,469
TOTAL FUNDS 61,766 (3,409) - 58,357

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Association 4,766 (2,083) 2,683
Restricted funds
Community Centre 69,714 (72,961) (3,247)
Community Centre Reserve Fund 500 - 500
Millennium Garden 2,254 (5,599) (3,345)
72,468 (78,560) (6,092)
TOTAL FUNDS 77,234 (80,643) (3,409)

The following restricted funds are held:

Community Centre Fund

Restricted income fund available for the specific purposes of Woolston Community Centre.

Community Centre - Reserve Fund

Restricted income fund available for the specific purpose of the maintenance of Woolston Community Centre.

Millennium Garden Fund

Restricted income fund available for the specific purpose of the Millennium Garden project.

continued...

Page 14

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

Page 15

continued...

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Community Centre:
INCOME
Donations
Grants
Deposit account interest
Hall hire
Events
EXPENDITURE
Cleaning and gardening
Cleaning materials reimbursement
Insurance
Computer expenses and subscriptions
Rates, water and waste
Rates, water and waste reimbursement
Heat and light
Heat and light reimbursement
Telephone and internet
Repairs and renewals
Depreciation
Independent examiner's fees
Bookkeeping
Bad debts
Net income / (expenditure)
2024
£
560
1,000
252
36,153
234
38,199
10,330
(503)
394
541
4,874
(2,082)
27,689
(11,553)
608
4,373
184
3,174
330
703
39,062
(863)
2023
£
500
-
198
30,755
562
32,015
8,638
(484)
2,308
491
5,852
(2,290)
18,918
(6,707)
562
3,753
218
2,640
-
-
33,899
(1,884)

This page does not form part of the statutory financial statements

Page 16

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Community Association:
INCOME
Grants
Subscriptions
Keep fit
EXPENDITURE
Keep Fit
Meeting costs
Printing, postage and stationery
Independent examiner's fees
Net income / (expenditure)
Millennium Garden:
INCOME
Donations
EXPENDITURE
Cleaning and gardening
Sundries
Net income / (expenditure)
Total
2024
£
2.500
214
999
3,713
740
30
-
324
1,094
2,619
2024
£
1,461
1,461
4,437
23
4,460
(2,999)
(1,243)
2023
£
-
210
843
1,053
700
20
47
222
989
64
2023
£
793
793
1,139
-
1,139
(346)
(2,116)

This page does not form part of the statutory financial statements

Page 17