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2023-12-31-accounts

WINDSOR DRIVE COMMUNITY ASSOCIATION

REGISTERED CHARITY NO. 303036

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

WINDSOR DRIVE COMMUNITY ASSOCIATION

Trustees’ Annual Report For the year ended 31 December 2023

The Trustees have pleasure to present their Annual Report and Accounts for the year ended 31 December 2023.

Reference and Administration Details:

Registered Charity Number: 303036

Charity address: Chelsfield Community Centre Windsor Drive Chelsfield Orpington Kent BR6 6HD

Names of the charity trustees who manage the charity:

Monica Bracco ~ Hon. Treasurer Gary Carter ~ Secretary Jean Mander Julie Carter

Reporting accountant: Mr K Robinson FCA

Bankers: NatWest Orpington Branch 235 High Street Orpington Kent BR6 0NS

Structure, Governance and Management:

The Windsor Drive Community Association is governed by its Constitution as adopted on the 21 March 1950 and as amended on the 10 February 1964 and the 7 February 2005.

Trustees are appointed or reappointed annually at the Annual General Meeting held in June.

Objectives and Activities:

The objectives of the charity are:

Our regular hirers continue to provide a diverse range of activities at the Community Centre including the Pre-school/Nursery, the Koi Carp Society, Karate, Dance Class and Youth Group.

Achievements and Performance:

The certified accounts for the year ended 31[st] December 2023 show income of £33,463 and expenditure of £35,359 leaving an excess of expenditure over income of £1,896 for the year. Funds of £43,605 were available at the end of the year. Income has increased by just over 7% in comparison with last year.

There were some major expenditure in 2023. Double glazing carried out by Chelsfield Glass in the sum of £4,464.00, tree surgery services carried out by Lake’s Tree Services in the sum of £500.00 and plumbing works carried out by Prothem in the sum of £3,996.00.

Financial Review:

Our funds are held in bank accounts (a current account and a reserve account), all of which are unrestricted funds. We aim to hold at least £10,000 in the reserve account to meet any unforeseen expenditure that may occur.

In terms of our hirers, the number of private lettings is similar to last year. As far as our regular lettings are concerned we have had a new group of young gaming people, who have started using the community centre in September 2023.

Future Plans:

Our main focus is on refurbishing the kitchen, on upgrading the floor and on lowering the ceiling in the hall as soon as funds are available.

Lottery funding may need to be investigated and further help at the Community Centre is needed if we are to meet our objectives.

The Trustees look forward to meeting the challenge of providing a pleasant environment at the Community Centre for the benefit of all Chelsfield residents.

Declaration:

The Trustees declare that they have approved the Trustees’ Report above.

Signed on behalf of the Charity’s Trustees on 15[th] August 2024:

_____ _______ Monica Bracco (Hon. Treasurer) Gary Carter (Secretary)

Page 1

WINDSOR DRIVE COMMUNITY ASSOCIATION

Registered as a charity number 303036

Independent examiner's report to the trustees of The Windsor Drive Community Association on the accounts for the year ended 31[st] December, 2023 set out on pages 2 and 3.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:-

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K Robinson Chartered Accountant

Willowcroft, Westerham TN16 1LX

3rd August, 2024

Page 2

WINDSOR DRIVE COMMUNITY ASSOCIATION

Registered as a charity number 303036

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2023

INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31st DECEMBER 2023
2023
2022
£ £
Income:
Hire of halls and rooms 33,275 31,050
Bank deposit interest 188 26
-------- --------
33,463 31,076
-------- --------
Expenditure:
Wages for maintenance and cleaning 3,246 3,020
Management and committee expenses 2,055 2,001
Affiliation and licence fees 449 416
Accountants fee 144 120
Cleaning materials - 189
Insurance 896 855
Light and heat 3,984 2,440
Printing, stationery and postage 112 46
Rent and rates 14,146 10,488
Repairs, renewals and maintenance 10,319 3,804
Depreciation of furniture and fittings 8 10
-------- --------
35,359 23,389
-------- --------
Excess of (expenditure) over income ( 1,896) 7,687
Funds brought forward 45,501 37,814
-------- ---------
General fund carried forward £43,605 £45,501
===== =====

Page 3

WINDSOR DRIVE COMMUNITY ASSOCIATION

Registered as a charity number 303036

BALANCE SHEET AS AT 31st DECEMBER, 2023

BALANCE SHEET AS AT 31st DECEMBER, 2023
2023 2022
£ £ £
Fixed assets:
Furniture and fittings - Cost 12,116 12,116
- Accumulated depreciation 12,081 12,073
-------- --------
35 43
------
Current assets:
Debtors and prepaid expenses 22,394 13,315
Bank and cash 27,934 35,174
-------- ---------
50,328 48,489
Current liabilities:
Creditors 6,758 3,031
-------- ---------
Net current assets 43,570 45,458
-------- ---------
£43,605 £45,501
===== =====
Represented by:
General fund £43,605 £45,501
===== =====

NOTE TO THE ACCOUNTS AT 31[st] DECEMBER, 2023

Related party transactions

Julie Carter and Gary Carter are trustees of the Association. Julie Carter is also the sole proprietor of the Chelsfield Pre School and hires the premises to operate that business. During the year hire charges of £23,702 have been made to that business and at the end of the year the debtors include an amount of £19,696 due from that business. Since the end of the year £13,000 has been paid to reduce that debt.

Approved by the committee on 3rd August, 2024

M. BRACCO Treasurer

G. CARTER Secretary

Page 1

WINDSOR DRIVE COMMUNITY ASSOCIATION

Registered as a charity number 303036

Independent examiner's report to the trustees of The Windsor Drive Community Association on the accounts for the year ended 31[st] December, 2023 set out on pages 2 and 3.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:-

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K Robinson Chartered Accountant

Willowcroft, Westerham TN16 1LX

3rd August, 2024

Page 2

WINDSOR DRIVE COMMUNITY ASSOCIATION

Registered as a charity number 303036

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2023

INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31st DECEMBER 2023
2023
2022
£ £
Income:
Hire of halls and rooms 33,275 31,050
Bank deposit interest 188 26
-------- --------
33,463 31,076
-------- --------
Expenditure:
Wages for maintenance and cleaning 3,246 3,020
Management and committee expenses 2,055 2,001
Affiliation and licence fees 449 416
Accountants fee 144 120
Cleaning materials - 189
Insurance 896 855
Light and heat 3,984 2,440
Printing, stationery and postage 112 46
Rent and rates 14,146 10,488
Repairs, renewals and maintenance 10,319 3,804
Depreciation of furniture and fittings 8 10
-------- --------
35,359 23,389
-------- --------
Excess of (expenditure) over income ( 1,896) 7,687
Funds brought forward 45,501 37,814
-------- ---------
General fund carried forward £43,605 £45,501
===== =====

Page 3

WINDSOR DRIVE COMMUNITY ASSOCIATION

Registered as a charity number 303036

BALANCE SHEET AS AT 31st DECEMBER, 2023

BALANCE SHEET AS AT 31st DECEMBER, 2023
2023 2022
£ £ £
Fixed assets:
Furniture and fittings - Cost 12,116 12,116
- Accumulated depreciation 12,081 12,073
-------- --------
35 43
------
Current assets:
Debtors and prepaid expenses 22,394 13,315
Bank and cash 27,934 35,174
-------- ---------
50,328 48,489
Current liabilities:
Creditors 6,758 3,031
-------- ---------
Net current assets 43,570 45,458
-------- ---------
£43,605 £45,501
===== =====
Represented by:
General fund £43,605 £45,501
===== =====

NOTE TO THE ACCOUNTS AT 31[st] DECEMBER, 2023

Related party transactions

Julie Carter and Gary Carter are trustees of the Association. Julie Carter is also the sole proprietor of the Chelsfield Pre School and hires the premises to operate that business. During the year hire charges of £23,702 have been made to that business and at the end of the year the debtors include an amount of £19,696 due from that business. Since the end of the year £13,000 has been paid to reduce that debt.

Approved by the committee on 3rd August, 2024

M. BRACCO Treasurer

G. CARTER Secretary