## **Swalecliffe And Chestfield Community Association** ## **Accounts** **For The Year Ended 31 December 2024** **THE BUBB SHERWIN PARTNERSHIP LTD** Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Contents** ||Page| |---|---| |Details|1| |Report of the Committee|2| |Accountants' report|3| |Service Charge income and expenditure account|4| |Service Charge Balance Sheet|5| |Notes to the Service Charge Accounts|6| Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Details For The Year Ended 31 December 2024** |Association:|Swalecliffe And Chestfield Community Association| |---|---| |Registered Charity:|Charity Number 302881| |Address:|19 St John's Road| ||Whitstable| ||Kent| ||CT5 2QU| |Committee:|D Pankhurst - Chairman| ||P White - Secretary| ||K Thorn - Treasurer| ||J Madden| ||D Roberts| ||E Patterson| ||R Abraham| |Accountants:|THE BUBB SHERWIN PARTNERSHIP LTD| ||100 High Street| ||Whitstable| ||Kent| ||CT5 1AZ| |Bankers:|Barclays Bank plc| |Legal Advisors :|Girlings Solicitors| ||3-6 Dane John| ||Canterbury| ||Kent| ||CT1 2UG| Page 1 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Report of the Committee For The Year Ended 31 December 2024** ## **Introduction** The Association is governed by the constitution and rules. The objective of the Association is to promote for the benefit of the inhabitants of Canterbury City Council area and the neighbourhood by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education, and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants. Furthermore to maintain and manage, in co-operation with the local statutory authority, a Community Centre for activities promoted and encouraged by the Association and its constituent bodies for the furtherance of the above objects. **Trustees:** Mr D Pankhurst Mr T Danson Mrs C Patterson **Committee members:** D Pankhurst - Chairman P White - Secretary K Thorn - Treasurer J Madden D Roberts E Patterson R Abraham ## **Appointment of members of the committee** The officers are elected by an annual general meeting of members for a period of three years. **Financial Review and developments 2024 2023** The Association has generated a surplus / (deficit) in the year 23,296 13,836 The net amount of VAT paid to HM Revenue and Customs for the year to 31 December 2024 amounted to £17,694 (£14,406 for the year ending 31 December 2023). This consists of vat payable in respect of the Club £26,704 and vat recoverable in respect of the association (£9,010). Funds on hand at the Barclays Premium account amounted to £104,051 at 31 December 2024 and £67,659 at 31 December 2023. ## **Associated organisations:** The Association acts independently. The Association is associated with Swalecliffe and Chestfield Community Association Club. ## **Committee's responsibilities:** The committee of the Association is required to prepare, for each financial year, accounts which give a true and fair view of the state of the Association and of the incoming resources and application of resources of the Association for that period. In preparing these financial statements, the Committee is required to: **1.** Select suitable accounting policies and then apply them consistently, **2.** Make suitable judgements and estimates that are reasonable and prudent; **3.** State whether applicable accounting standards and statements of recommended practice have been followed subject to any material departures disclosed in the financial statements; and **4.** Prepare the financial statements on the going concern basis unless it is inappropriate to presume that this basis applies. The Committee is responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the Association and which enable them to ensure that the financial statements comply with the statutory requirements and with the Constitution and Rules. They are also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention of fraud and other irregularities. Approved by the Committee and signed as authorised on their behalf: **D Pankhurst (Chairman)** ## **P White (Secretary)** Signature and Date Signature and Date 16 / 04 / 2025 16 / 04 / 2025 Page 2 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Accountants' Report on the Unaudited Accounts For The Year Ended 31 December 2024** The Balance sheet and Income and Expenditure account for Swalecliffe and Chestfield Community Association have been prepared from the accounting records and information and explanations supplied to us and they are in accordance therewith. ## **THE BUBB SHERWIN PARTNERSHIP LTD** 100 High Street Whitstable Kent CT5 1AZ Signature Page 3 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Profit and Loss Account For The Year Ended 31 December 2024** **----- Start of picture text -----**
2024 2023
£ £
Turnover
Hall Bookings 61,018 58,642
Bowling Club 4,969 2,840
Subs & affiliation fees 2,435 2,230
Community Association Club 40,000 20,000
108,422 83,712
Expenditure
Wages and salaries 33,223 27,148
Employer's NI contributions 858 333
Employers Allowance (858) (333)
Staff pension costs 165 79
Legal and professional 180 -
Rent 3,750 3,750
Water rates 1,683 4,432
Insurance 2,392 2,417
Light and heat 17,952 10,622
Cleaning and laundry 4,046 3,486
Waste disposal 2,698 2,730
General repairs and maintenance 2,558 4,627
Building work inc. installation of emergency doors 10,286 5,749
Alarm, Security & Fire Protection 2,220 100
Printing, postage and stationery 417 504
Advertising - 55
Telephone and internet 1,462 1,486
Computer costs 280 220
Accountancy 1,990 1,970
Bank charges 552 585
Sundry expenses 92 -
Depreciation on FF & Equipment 670 584
86,616 70,544
Operating Surplus / ( Deficit) 21,806 13,168
Interest receivable
Bank deposit interest 1,490 668
NET SURPLUS/ (DEFICIT) 23,296 13,836
**----- End of picture text -----**
Page 4 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Balance Sheet** ## **For The Year Ended 31 December 2024** |**Notes**
**FIXED ASSETS**
Tangible assets
2
**CURRENT ASSETS**
Cash at bank and in hand
Debtors
3
**CURRENT LIABILITIES**
Creditors
4
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL ACCOUNT**
Balance b/f as at 1st January 2024
Surplus / ( Deficit) for the year
**Retained Surplus**
Grants received
**BALANCE CARRIED FORWARD**|**2024**
**2023**
£
£
£
£
**132,308**
**132,313**
135,059
102,472
2,851
3,633
**137,910**
**106,105**
15,079
6,574
**15,079**
**6,574**
**122,831**
**99,531**
**255,139**
**231,844**
175,394
161,558
23,296
13,836
**198,689**
**175,394**
56,450
56,450
**255,139**
**231,844**| |---|---| Approved by the Committee and signed on its behalf by **D Pankhurst (Chairman) P White (Secretary)** 16 / 04 / 2025 16 / 04 / 2025 Signature and Date Signature and Date Page 5 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Notes to the Accounts For The Year Ended 31 December 2024** ## **1. Accounting Policy** ## Basis of preparation The service charge accounts have been prepared in accordance with the provsions in the lease and on the accruals basis. |**2. Tangible Fixed Assets**
Cost B/F
Additions
Depreciation B/F
Depreciation charge for the year
**Net book value as at 31st December 2024**
**Net book value as at 31st December 2023**|**Land &**
**Building**
**Freehold**
**Fixture**
**Fittings &**
**Equipment**
**Total**
**£**
**£**
**£**
129,389
40,572
169,961
-
665
665
**129,389**
**41,237**
**170,626**
-
37,648
37,648
-
670
670
**-**
**38,318**
**38,318**
**129,389**
**2,919**
**132,308**
**129,389**
**2,924**
**132,313**| |---|---| The Freehold property and Fixtures & fittings are used for charitable purposes and are not held for investment gain. |**3. Debtors**
Trade debtors
Amount owed by Swalecliffe & Chestfield Association Club
Other debtors
**4. Creditors**
Trade creditors
Other creditors
Accruals and deferred income
Amount owed to Swalecliffe & Chestfield Association Club|**2024**
**£**
594
-
2,257
**2,851**
**2024**
**£**
1,669
2,251
2,071
9,088
**15,079**|**2023**
**£**
1,045
255
2,333
**3,633**
**2023**
**£**
1,561
3,043
1,970
-
**6,574**| |---|---|---| Page 6 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Club** ## **Accounts** **For The Year Ended 31 December 2024** **THE BUBB SHERWIN PARTNERSHIP LTD** Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Club** **Contents** ||Page| |---|---| |Details|1| |Report of the Committee|2| |Accountants' report|3| |Service Charge income and expenditure account|4| |Service Charge Balance Sheet|5| |Notes to the Service Charge Accounts|6-7| Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Club Details** **For The Year Ended 31 December 2024** |Association:|Swalecliffe And Chestfield Community Association Club| |---|---| |Address:|19 St John's Road| ||Whitstable| ||Kent| ||CT5 2QU| |Committee:|A Hirst - Chairman| ||P White - Secretary| ||E Brain| ||J Robinson| ||K Kemp| ||C Jarvis| |Accountants:|THE BUBB SHERWIN PARTNERSHIP LTD| ||100 High Street| ||Whitstable| ||Kent| ||CT5 1AZ| |Bankers:|Barclays Bank plc| |Legal Advisors :|Girlings Solicitors| ||3-6 Dane John| ||Canterbury| ||Kent| ||CT1 2UG| Page 1 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Club Report of the Committee For The Year Ended 31 December 2024** ## **Introduction** The club is governed by the constitution and rules. The objective of the club is to promote and provide facilities for social intercourse and recreation for the benefit of its members. **Committee members:** A Hirst - Chairman P White - Secretary E Brain J Robinson K Kemp C Jarvis ## **Appointment of members of the committee** The officers are elected by an annual general meeting of members for a period of three years. ## **Associated organisations:** The Association acts independently. The Association is associated with Swalecliffe and Chestfield Community Association. |**Financial Review and developments**
The Association has generated a surplus / (deficit) in the year
Less: Donations
Surplus/(Deficit) for the year
Funds retained for future projects amount to £930 (31 December 2023 - £930)
The vat paid by the club for the year is as set out below:|**2024**
46,434
(40,000)
**6,434**
**2024**
**£**
5,253
6,300
6,476
5,646
**23,674**|**2023**
29,213
(20,000)
**9,213**
**2023**
**£**
5,003
5,765
4,694
6,386
**21,848**| |---|---|---| ## **Committee's responsibilities:** The committee of the club is required to prepare, for each financial year, accounts which give a true and fair view of the state of the Club and the results of the Club for that period. In preparing these financial statements, the Committee is required to: **1.** Select suitable accounting policies and then apply them consistently, **2.** Make suitable judgements and estimates that are reasonable and prudent; **3.** State whether applicable accounting standards and statements of recommended practice have been followed subject to any material departures disclosed in the financial statements; and **4.** Prepare the financial statements on the going concern basis unless it is inappropriate to presume that this basis applies. The Committee is responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the club and which enable them to ensure that the financial statements comply with the statutory requirements and with the Constitution and Rules. They are also responsible for safeguarding the assets of the Club and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Committee and signed as authorised on their behalf: **A Hirst (Chairman)** ## **P White (Secretary)** Signature and Date 16 / 04 / 2025 Signature and Date 16 / 04 / 2025 Page 2 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Club Accountants' Report on the Unaudited Accounts** ## **For The Year Ended 31 December 2024** The Balance sheet and Income and Expenditure account for Swalecliffe and Chestfield Community Association have been prepared from the accounting records and information and explanations supplied to us and they are in accordance therewith. ## **THE BUBB SHERWIN PARTNERSHIP LTD** 100 High Street Whitstable Kent CT5 1AZ Signature Page 3 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Club** ## **Profit and Loss Account For The Year Ended 31 December 2024** **----- Start of picture text -----**
2024 2023
£ £
Turnover
Refreshments 231,336 193,766
231,336 193,766
Direct Expenditure
Opening stock 6,778 7,300
Bar purchases 94,276 75,863
Entertainment 14,310 13,330
Event costs 504 671
Fruit machine rental 1,552 1,196
Pool table rental 898 780
Lottery Ticket Purchases 1,338 484
Closing stock (8,090) (6,778)
111,566 92,846
Gross profit 119,770 100,920
Expenditure
Wages and salaries 70,301 62,638
Doorpersons wages 7,354 6,534
Employer's NI contributions 3,668 2,363
Employers Allowance (3,668) (2,363)
Staff Pension Costs 630 103
Laundry and Cleaning 810 253
General repairs and maintenance 1,336 3,533
Security costs 300 300
Printing, postage and stationery 435 95
Stocktaking 660 660
Accountancy 1,720 2,150
Bank charges 4,480 3,828
Licences and Subscriptions 1,631 1,422
Depreciation on FF & Equipment 412 440
90,069 81,956
Operating Surplus / ( Deficit) 29,701 18,964
Other operating income
Fruit machines 12,086 7,062
Door money 925 -
Lottery income 1,200 900
Membership & visitors fees 2,060 1,950
Other income 140 -
16,411 9,912
Interest receivable
Bank deposit interest 322 337
Donations to Swalecliffe & Chestfield Association (40,000) (20,000)
NET SURPLUS/ (DEFICIT) 6,434 9,213
**----- End of picture text -----**
Page 4 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Swalecliffe And Chestfield Community Association Club Balance Sheet For The Year Ended 31 December 2024** |**Notes**
**FIXED ASSETS**
Tangible assets
2
**CURRENT ASSETS**
Cash at bank and in hand
Stocks
3
Debtors
4
**CURRENT LIABILITIES**
Creditors
5
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CAPITAL ACCOUNT**
Balance b/f as at 1st January 2024
Surplus / ( Deficit) for the year
**BALANCE CARRIED FORWARD**|**2024**
**2023**
**£**
**£**
**£**
**£**
**1,107**
**1,071**
14,865
14,239
8,090
6,778
12,078
4,726
**35,033**
**25,743**
16,676
13,784
**16,676**
**13,784**
**18,357**
**11,959**
**19,464**
**13,030**
13,030
3,817
6,434
9,213
**19,464**
**13,030**| |---|---| Approved by the Committee and signed on its behalf by **A Hirst (Chairman)** ## **P White (Secretary)** Signature and Date 16 / 04 / 2025 Signature and Date **----- Start of picture text -----**
16 / 04 / 2025
**----- End of picture text -----**
Page 5 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 **Swalecliffe And Chestfield Community Association Club Notes to the Accounts For The Year Ended 31 December 2024** ## **1. Accounting Policy** The accounts have been prepared in accordance with applicable accounting standards in respect of all material items and the following policies have been used consistently:- ## **1.1 Accounting convention** The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets. ## **1.2 Sales** Sales income represents the total value, excluding value added tax, of sales made during the year. ## **1.3 Tangible fixed assets and depreciation** Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows: Fixtures, fittings and equipment Straight Line basis over 8 years ## **1.4 Stock** Stock is valued at the lower of cost and net realisable value. ## **1.5 Employees** The average number of staff employed by the club during the financial year was: |**2024**
Bar Staff
4
**2. Tangible Fixed Assets**
**Fixture**
**Fittings &**
**Equipment**
**£**
Cost B/F
27,809
Additions in year
448
Total cost
**28,257**
Depreciation B/F
26,738
Depreciation charge for the year
412
**27,150**
**Net book value as at 31st December 2024**
**1,107**
**Net book value as at 31st December 2023**
**1,071**
The Freehold property and Fixtures & fittings are used for charitable purposes and are not held for investment gain.
**3. Stocks**
**2024**
**£**
Bar Stocks
8,090
**8,090**|**2023**
4
**Total**
**£**
27,809
-
**28,257**
26,738
-
**27,150**
**1,107**
**1,071**
**2023**
**£**
6,778
**6,778**| |---|---| Page 6 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 ## **Notes to the Accounts For The Year Ended 31 December 2024** **----- Start of picture text -----**
4. Debtors 2024 2023
£ £
Uncleared credits and cash not yet banked 2,990 4,726
-
Amounts owed by Swalecliffe & Chestfield Community Assoc. 9,088
12,078 4,726
5. Creditors 2024 2023
£ £
Trade creditors 8,390 5,119
Taxes and social security costs 5,550 7,050
Amounts owed to Swalecliffe & Chestfield Community Assoc. - 255
Other creditors 1,376 430
Accruals and deferred income 1,360 930
16,676 13,784
**----- End of picture text -----**
Page 7 Doc ID: 111c3c34ea4bbc23f633eebf68a18837932e6092 Audit trail Sign Swalecliffe Community Accounts YE 31/12/2024 Title Association_Acc_s_2024.pdf and 1 other File name Document ID 111c3c34ea4bbc23f633eebf68a18837932e6092 Audit trail date format DD / MM / YYYY Status Signed **16 / 04 / 2025** Sent for signature to D Pankhurst 11:06:09 UTC+1 (info@swalecliffecomcentre.co.uk), P White (info@swalecliffecomcentre.co.uk) and A Hirst (info@swalecliffecomcentre.co.uk) from haseeb@bsplaccountants.com IP: 185.16.206.124 **16 / 04 / 2025** Viewed by P White (info@swalecliffecomcentre.co.uk) 11:40:32 UTC+1 IP: 81.149.52.62 **16 / 04 / 2025** Signed by P White (info@swalecliffecomcentre.co.uk) 11:43:02 UTC+1 IP: 81.149.52.62 **16 / 04 / 2025** Viewed by A Hirst (info@swalecliffecomcentre.co.uk) 11:43:23 UTC+1 IP: 81.149.52.62 **16 / 04 / 2025** Viewed by A Hirst (info@swalecliffecomcentre.co.uk) 11:43:23 UTC+1 IP: 81.149.52.62 Sign Powered by Audit trail Sign Swalecliffe Community Accounts YE 31/12/2024 Title Association_Acc_s_2024.pdf and 1 other File name Document ID 111c3c34ea4bbc23f633eebf68a18837932e6092 Audit trail date format DD / MM / YYYY Status Signed **16 / 04 / 2025** Signed by A Hirst (info@swalecliffecomcentre.co.uk) 11:45:01 UTC+1 IP: 81.149.52.62 **16 / 04 / 2025** Viewed by D Pankhurst (info@swalecliffecomcentre.co.uk) 11:45:12 UTC+1 IP: 81.149.52.62 **16 / 04 / 2025** Signed by D Pankhurst (info@swalecliffecomcentre.co.uk) 11:47:50 UTC+1 IP: 81.149.52.62 **16 / 04 / 2025** The document has been completed. 11:47:50 UTC+1 Sign Powered by