WINDSOR DRIVE COMMUNITY ASSOCIATION
REGISTERED CHARITY NO. 303036
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
WINDSOR DRIVE COMMUNITY ASSOCIATION
Trustees’Annual Report For the year ended 31 December 2024
The Trustees have pleasure to present their Annual Report and Accounts for the year ended 31 December 2024.
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 Gordon Ireland 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:
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to promote the benefit of the inhabitants of Chelsfield, Kent and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of the social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants;
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to establish a community centre and to maintain and manage the same in furtherance of these objects; and
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to promote such other charitable purposes as may from time to time be determined.
Our regular hirers continue to provide a diverse range of activities at the Community Centre including a Youth Group, the Koi Carp Society, Karate, Dance Class and a Gaming Group.
Achievements and Performance:
The certified accounts for the year ended 31[st] December 2024 show income of £29,059 and expenditure of £25,433 leaving an excess of income over expenditure of £3,626. for the year. Funds of £47,231 were available at the end of the year. Income has decreased by just over 13% in comparison with last year.
The major expenditure in 2024 was tree surgery works carried out by Lake’s Tree Services in the sum of £2,260.00. There was also an increase in the cost of utilities.
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.
As of October 2025, in terms of our hirers, the number of private lettings is similar to last year but as far as our regular lettings are concerned we have lost the Pre-school, which has had to close due a decline in the number of children attending, caused by the opening of other pre-schools in the area, especially one which is attached to a local primary school.
Future Plans:
It is with regret that after more than 50 years running the Chelsfield Community Centre, the trustees have given notice to the council to terminate the lease. Without the Pre-School, which was our main source of income, the Windsor Drive Community Association will not have the necessary funds to run the community centre. This is not the outcome we had hoped for.
Declaration:
The Trustees declare that they have approved the Trustees’ Report above.
Signed on behalf of the Charity’s Trustees on 9[th] October 2025:
Monica Bracco (Hon. Treasurer) Gary Carter (Secretary)
WINDSOR DRIVE COMMUNITY ASSOCIATION Registered as a charity number 303036
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE WINDSOR DRIVE COMMUNITY ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity for the year ending 31st December 2024.
Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for the year under section 144 of the Act and that an independent examination is needed.
I report in respect of my examination of the Trust’s accounts carried out under Section 145 of the 2011 Act, and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An independent 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
I have completed my examination.
Attention is drawn to the Related Party Transaction note to the accounts.
I confirm that no other matter has come to my attention: -
-
which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Act; an
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to prepare accounts which accord with the accounting records and comply with the requirements of the Act
-
have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Gordon Ireland FCA Westacre, Well Hill Lane Orpington Kent BR6 7QJ
9 October 2025
WINDSOR DRIVE COMMUNITY ASSOCIATION
Registered as a charity number 303036
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Hire of halls and rooms Bank deposit interest Expenditure Rent and rates Light and heat Wages for maintenance and cleaning Repairs, renewals and maintenance Management and committee expenses Affiliation and licence fees Accountants fee Insurance Printing stationery and postage Depreciation of furniture and fittings Surplus / (deficit) of income over expenditure Funds brought forward General fund carried forward |
2024 £ 28,831 228 29,059 12,663 4,315 1,847 3,564 2,028 367 - 640 - 9 25,433 3,626 43,605 47,231 |
2023 £ 33,275 188 |
|---|---|---|
| 33,463 | ||
| 14,146 3,984 3,246 10,319 2,055 449 144 896 112 8 |
||
| 35,359 | ||
| (1,896) | ||
| 45,501 | ||
| 43,605 |
WINDSOR DRIVE COMMUNITY ASSOCIATION Registered as a charity number 303036
BALANCE SHEET AS AT 31 DECEMBER 2024
| Fixed Assets Furniture and fittings - Cost - Accumulated depreciation Current Assets Debtors and prepaid expenses net of provision for bad debts Bank and cash Current liabilities Creditors Net current assets Net Assets Represented by General Fund |
2024 £ 12,116 (12,090) 26 19,846 33,449 53,295 (6,090) 47,205 47,231 47,231 |
2023 £ 12,116 (12,081) |
|---|---|---|
| 35 22,394 27,934 |
||
| 50,328 (6,758) |
||
| 43,570 | ||
| 43,605 | ||
| 43,605 |
Related Party Transactions:
Julie Carter and Gary Carter are trustees of the Association. They are also directors and sole shareholders of The Chelsfield Pre-school and Nursery Ltd (“the Business”) which hires the Association’s premises to operate the Business. During the year hire charges of £24,423 were made to the Business. At the end of the year the Business owed the Association £27,120 (2024 - £19,696), £18,000 of which was received in 2025.
Subsequent to the year end further charges were invoiced to the Business totalling £13,912 for use of the premises during 2025. In July 2025 the Business entered Creditors Voluntary Liquidation. In view of the liquidation of the Business, it is unlikely that any of the balance due to the Association will be received. At the liquidation date the debt due from the Business to the Association was £23,032, of which £9,120 related to unpaid amounts for invoices issued during 2024. Consequently a provision for bad debts of £9,120 has been made in the accounts for the year ending 31st December 2024.
APPROVED BY THE COMMITTEE ON
M. BRACCO Treasurer
G. CARTER Secretary
WINDSOR DRIVE COMMUNITY ASSOCIATION Registered as a charity number 303036
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE WINDSOR DRIVE COMMUNITY ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity for the year ending 31st December 2024.
Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for the year under section 144 of the Act and that an independent examination is needed.
I report in respect of my examination of the Trust’s accounts carried out under Section 145 of the 2011 Act, and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An independent 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
I have completed my examination.
Attention is drawn to the Related Party Transaction note to the accounts.
I confirm that no other matter has come to my attention: -
-
which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Act; an
-
to prepare accounts which accord with the accounting records and comply with the requirements of the Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Gordon Ireland FCA Westacre, Well Hill Lane Orpington Kent BR6 7QJ
9 October 2025
WINDSOR DRIVE COMMUNITY ASSOCIATION
Registered as a charity number 303036
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Hire of halls and rooms Bank deposit interest Expenditure Rent and rates Light and heat Wages for maintenance and cleaning Repairs, renewals and maintenance Management and committee expenses Affiliation and licence fees Accountants fee Insurance Printing stationery and postage Depreciation of furniture and fittings Surplus / (deficit) of income over expenditure Funds brought forward General fund carried forward |
2024 £ 28,831 228 29,059 12,663 4,315 1,847 3,564 2,028 367 - 640 - 9 25,433 3,626 43,605 47,231 |
2023 £ 33,275 188 |
|---|---|---|
| 33,463 | ||
| 14,146 3,984 3,246 10,319 2,055 449 144 896 112 8 |
||
| 35,359 | ||
| (1,896) | ||
| 45,501 | ||
| 43,605 |
WINDSOR DRIVE COMMUNITY ASSOCIATION Registered as a charity number 303036
BALANCE SHEET AS AT 31 DECEMBER 2024
| Fixed Assets Furniture and fittings - Cost - Accumulated depreciation Current Assets Debtors and prepaid expenses net of provision for bad debts Bank and cash Current liabilities Creditors Net current assets Net Assets Represented by General Fund |
2024 £ 12,116 (12,090) 26 19,846 33,449 53,295 (6,090) 47,205 47,231 47,231 |
2023 £ 12,116 (12,081) |
|---|---|---|
| 35 22,394 27,934 |
||
| 50,328 (6,758) |
||
| 43,570 | ||
| 43,605 | ||
| 43,605 |
Related Party Transactions:
Julie Carter and Gary Carter are trustees of the Association. They are also directors and sole shareholders of The Chelsfield Pre-school and Nursery Ltd (“the Business”) which hires the Association’s premises to operate the Business. During the year hire charges of £24,423 were made to the Business. At the end of the year the Business owed the Association £27,120 (2024 - £19,696), £18,000 of which was received in 2025.
Subsequent to the year end further charges were invoiced to the Business totalling £13,912 for use of the premises during 2025. In July 2025 the Business entered Creditors Voluntary Liquidation. In view of the liquidation of the Business, it is unlikely that any of the balance due to the Association will be received. At the liquidation date the debt due from the Business to the Association was £23,032, of which £9,120 related to unpaid amounts for invoices issued during 2024. Consequently a provision for bad debts of £9,120 has been made in the accounts for the year ending 31st December 2024.
APPROVED BY THE COMMITTEE ON
M. BRACCO Treasurer
G. CARTER Secretary