Charity rggislration number 304518 (England and Wales) CLEVEDON COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 • xeinadin
CLEVEDON COMMUNITY ASSOCIATION LEGALAND ADMINISTRATIVE INFORMATION Trustees R Young A Zeldin N Murphy C Parry S Shaw L Prescott J Taylor A Smith E Wade Senior managament Rl¢hard Young Chair Charlty number {England and Walesl 304518 Independent examlner Xeinadln South Wales & West Limlted Edinburgh House 1-5 Bellevue Road Clevedon North Somèrsel BS217NP
CLEVEDON COMMUNITY ASSOCIATION CONTENTS Page Trustees, report Indapendenl examinels report Statement of financial activities Balance sheet Notes to the financial statements 8-15
CLEVEDON COMMUNITY ASSOCIATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have baen prepared in accordance with the accounting policies set out in note 1 to th6 financial statements and comply with the 's governing document, the Charities Act 2011, the Charities Act {Northem Ireland} 2008. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to eharilies preparing their accounts in accordancé with the Financial Reporting Standard applicabla in the UK and Republic of Ireland (FRS 1021" Objectives and activltles The trustees continued to further the objects of Clevedon Community Association during the year. The trustees have identified the Charity's central mission a5 'Bringing People Togelher, through providing facilities and supporting evenls aimed at entertainment, connection, and well-being. We are rooted in our local community and depend on It for financial and other forms of support to enable us to fulfil our mission. We gratefully acknowledge the grant of £6,524 made by Clevedon Town Council towards the cost of installing a new fire alarm system, the donation of £2.277 from the organisers of the Clevedon Garden Trail, an event we supported through providing refreshments and maps on thè day. and all other donations received. We particularly thank Clevedon Ladies Evening Group for once again nominating us as one of their supported charities. We continua to provide through the Community Centre a mixture of events and activities run by hir8rs of our spac8 as well as our own events through which wè ensure public benefit. Examples of th6 latter include a free Halloween Trail for children, our bingo sessions, and a special visit from Santa al Christmas. The end of this reporting year saw us preparing for an inaugural Beer Festival, which we will report on more fully next year. All these activitl8s are only possible if our buildings are kept in good repair. We are Ih8refore pleased to report that a major renovation to Clevedon Community Centr8 was undertaken by our landlord in Autumn 2024. This included r8pairs or renewals to the roof, chimn6ys, windows, fire escape, and a stru¢lural beam, al a cost exc88ding £250,000. Public benefit The Trustees have paid due regard to guidance Issued by the Charity Commission in deciding what activities the should undertake.
CLEVEDON COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance Significant activili&s and achievemants against objactives Our staff and volunl88rs, supportèd by trustees where requested, have once again this year ensured that th8 Community Centre has been a vibrant hub for activities that enhance education, connection and well-being. Our main hall seals 250 people land includes an orchestra pit and full suite of dressing roorns} and this enables us to support community groups putting on theatrical shows, as well as it providing a venue available at an affordable price for weddings and wakes. Various exercise and dance groups also us8 our spaces, which include rehearsal rooms. Aso taking place under our roof are adult education classes, arts and crafts classes, counselling sessions, blood donation sessions, public meetings, meetings of voluntary societies with invited speakers, a table tennis gTOUP and the classical programme of a long-standing local Music Society. Our Squirrels Restaurant continued to provide nourishing meals at affordable prices to its loyal, mainly elderly, clientele. thus helping combat food povety and loneliness amongst this age group. Thls year saw us change our approach to membership of th8 charity. The link beeen membership and obtaining discounts on hires was removed and membership was made free. In addition, we k6pI members inforrned about the charity's activities through 8 members, newsletter. This was designed to ensure that members were kept engaged and membership is now opèn only to those who idenlify with the charity's objectives. W8 also switched from a pre- digital method of communicating with members lo the use of the Soare 'membermojo', which has streamlined the process of confirming rnembership each year. The results have been impressive, with much better attendance al thè AGM and strong support expressed for our future plans. In this year the Tru51ees drew up a systematic Risk Register to facilitate th8 comprehensiv8 examination of the major strategic, business and operational risks which the charity faces. Th8 trustees confirm that the Execulive Committee priorilises any steps id8nlified as n8cessary to reduc8 these risks. A professional fire risk assessment was commissioned in 2023 and this is now reviewed on an annual basls with an Action Plan drawn up to implement any desirable improvements, with ongolng oversight by the Truslees. Following Charity Commission guidance we also inlroduced formal policies on the handling of complaints, and the reporting to the Charity Commission of s8rious incidents, Flnanclal review Funds are used lo maintain the Community Centre and keep it running on a daily basls. Trustees monitor income and expenditure al each me81ing of the Executive Committee and have Snlroduced closer financial scrutiny following shift from Sage Accounting to Xero. There are no restrictions on the charity's power to invest. The investment strategy is sel by the Trustees and is decided upon as and when cash is available for investment. A Reserves Policy was adopted during the year which, taking into account Charity Commisslon guidance, has been designed lo ensure adequate cash flow, a buffer against unexpected large bills, and an adequate sum to enable an orderty winding up should the Charity be forced to close. We have invested in staff this year in order to enable us lo maxirnise the public benefit arising out of our running the Community Centre, and also to ensure Ihat we run activities safely. There is encouraging evidence th81 this strategy is bearing fruit in Ihat revenue streams are becoming more diverse and increasing in flow, thus enabling us to al fund the increased staffing cost and bl begin the process of building up a surplus for capital spending in order to keep our ageing buildings fil for purpose.
CLEVEDON COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans forfuture periods There are two major linked changes which are currently built into our plans. The first is to become an incorporated charity. At present the CCA is unincorporated and Charity Commission guidance indicates that it would be wise for us to become a Charitable Incorporated Organisation (CIO). Our status as a registered charity will be unaffected, but there is a lot of work required behind the Scenes to effect this change. A special public meeting in accordance with our constitution was held on 28 February 2025 to secure the necessary support, and members of the charity have been kept fully informed throughout land are supportivel. The second major change is that our landlord. North Somerset Council, has offered to transfer the freehold of our building lo the new incorporated charity for a nominal sum when the CIO is set up. This would involve us in additional maintenance résponsibilities and is accordingly a matter we have considered carefully over many months. We reached the conclusion that it would be in the best interest of the charity if we did lake on the freehold so long as our landlord pul the Community Centre into good order first- which has now been achieved. In our judgment the charity will benefit by our n8w ability as freeholder to effect repairs quickly, thus avoiding some of the problems we have witnessed in the past with securing a timely response from our landlord to, for example, a leaking roof. We will also bè in a stronger position to adapt the building to meet the changing needs of our beneficiaries. We ar8 mindful, however, of the need to build up a capital (maintenance) fund, as rnenlioned in the Financial Review section. Structure, governance and management Clevedon Community Association is a registered charity no 304518 and operates Clevedon Community Centre on land subject to a lease due lo expire in 2062. Ils inter-Gonnecled buildings are Sunhill House (built 18551, PrInS Hall (built 1961) and the Jubi188 Lounge {built 19771. The Objects of the Association are'.- To promote the benefit of the inhabilanls of Clèvedon and district (including postcade BS21) without distinction of sex or of political, religious or olher opinions by assoGiating together the said inhabilanls and the local authoritie5, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfar8 for recreation and leisure time occupallon with the objèct of improving the conditions of life for the said inhabitants., bl To promote such other charitable purposes as may from time to tlme be determined., To maintain and manage Community Cenlres at Clevedon for aclivili8s prornoted by the Association and its constituent bodies and in furtherance of the above objects or any one of them as may by law be d88med charitable. Th& Trust88s who have served durtng the year and Sin the year 8nd are set out below. Trustees are elected by the Members of the Charity al the AGM and form the ExeGutive Committee. The Executiv8 Committee has the power lo fill vacancies in the Executive between oneAGM and the next. Thè Trustees who served during the year and up to the date of signature of the financial slalemenls were.. R Young A Zeldin N Murphy CPary S Shaw L Prescott J Taylor A Smith E Wade
CLEVEDON COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, report was approved by the Board of Trustees. Dale.. .S....NLo.o....:?
CLEVEDON COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLEVEDON COMMUNITY ASSOCIATION I report to the Trustees on my examination of the financial statements of Clevadon Community Association (the ) for the year ended 31 March 2025. Responslbllltles and basls of report As the Trustees of the you ar8 responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 and the Charities Act {Northern Ireland) 2008. You are satisfied that the financial slalements of the are not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the '5 financial slalements carried out under saclion 65 of the Charities Act (Norlhern Ireland) 2008 and section 145 of the Charities Act 2011. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65{9)Ib) of the Charities Act (Northern Ireland) 2008 and the Directions glven by the Charity Commission under section 14515llb) of the Charities Act 2011. Independent examiner's Statement Your attention Is drawn to the fact that the charity has prèpared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference to thè Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been don8 in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting PractlC8. I have completed my examination. I confirm that no matters hav8 come lo my att8ntion in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the as qUired by section 63 of the Charities Act 2008 and section 130 of the Charities Act 2011. thè financial statements do not accord with those records- or the financial statements do not comply with the accounting requirements of the Charities Act (Northern Ireland) 2008 and the applicable requir6ments concerning the fomi and content of financial statements set out in the Charities (Accounts and Reports} Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. I have no concerns an¢J havè come across no other matters in connection with th8 examination lo which attention should be drawn in this report in order to enable a proper undèrstanding of the financial statements to b8 reached. Xelnadin South Wales & West Llmlted Edinburgh House 1-5 Bellevu8 Road Clevedon North Som8rset BS217NP Date..
CLEVEDON COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Unrestricted funds 2024 Notes Income from: DonatlDns and legacies Charitsble activities Investments 26.437 93,641 1,017 20,560 91.720 1,574 Total income 121,095 113,854 Expendlture on: Raising funds Charitable aclivi118S 690 138,136 {105) 142,956 Total expendlture 138,826 142,851 Net expondlturo and movement in funds (17,7311 (28.997) Recon¢lllation of funds: Fund balances al 1 April 2024 97,739 126,736 Fund balances at 31 March 2025 80,008 97,739 The statement of financial activities Includes all gains and losses recognised in th8 yèar. All income and expenditure derive from continuing activities.
CLEVEDON COMMUNITY ASSOCIATION BALANCE SHEET ASAT 31 MARCH 2025 2025 2024 Notes Fixed assats Tangible assets Investments 12 13 2.960 1.910 2,964 1.914 Current assets stocks Debtors Cash at bank and in hand 15 16 650 33,590 67,633 1,422 78,454 79,876 101,873 Credltors: amounts falling due wlthln one year 17 12,832) {6,048} Net current assots 77,044 95,825 Total assels less current Ilabllltles 80,008 97,739 The funds of the Unreslricled funds 19 80,008 97,739 80,008 97,739 The financial statements were approved by the Trustees on R Young
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles 1.1 Accountlng conventlon The financial statements have been prepared in accordanco with the 's governing document, the Charities Act 2011, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities- Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in thè UK and Republic of Ir81and IFRS 102). The is a Public Benefit Entity as defined by FRS 102. The has laken advanlage of the provisions in the SORP for charities not to prepare a stalem8nt of cash flows. The financial statemants have departed from the Charities (Accounts and Reports} Regulations 2008 only to the extent required lo provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Slal8ment of Recommended Practice which is referred to in the Règulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in thes8 financial slalements are rounded to the nearest £. The financial statements have been prepared under the hlslorical cost convention, [modified lo Include the revalualSon of freehold properties and to include investment properties and Certain ffinancial instruments at falr value]. The principal accounting policles adopted are set out below. 1.2 Going concern At Ihe lime of approving the financlal statements, the Trustees have a reasonable expectation that the has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees continue lo adopt the going concern basis of accounting in preparlng the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at th8 discretion of the Trustees in furtheranGe of Iheir charitable objectiV8S. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are sel out in tho notes to thé financial stalemenls. Endowment funds are subject to specific conditions by donors that the capital must be maintained by th8 . 1.4 Income Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once Ihe has been notified of the donation. unless performance condition5 require deferral of the amounl. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Legacies are recognised on receipt or otherwise if the has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting poll¢les {Continued} 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made Lrp of the total of direct Costs and shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single 8clivily are allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocatad on the basis of lime spent, and deprèciation charges are allocated on the portion of thè asset's US8. 1.6 Tangible fixed assets Tangible fixed assets are initially measur8d at ¢ost and subsequently measured at cost or valuation, nel of dèprecialion and any impairment losses. Depreciation Is recognised so as to wrlte off the cost or valuation of assets less their rèsidual values ov8r th8lr useful lives on the following bases.. Frèehold land and bulldings Plant and equipment Fixturas and fittings NIA 25 /0 Straight line basis 15 % straighl line basis The gain or loss arising on the disposal of an asset is determined as the difference betwèen the sale proedS and Ihe carrying value of the asset, and is recognised in the slalament of financial aclivi1Ses. 1.7 Flxed asset Investments Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting dale. Changes in fair value are recognised in net incomel{8xpenditure) for the year. Transaction costs are expensed as incurred. 1.8 Impairment of fixed assets Al each reporting end date. the reviews the carrylng amounts of ils tangible assets to determine whether there is any indication Ihat those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the irnpairmenl loss lif any). 1.9 stocks Stocks are staled at the lower of cost and estimated selling price less costs to complele and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that hav8 been incurr8d in bringing the stocks lo their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacem8nt cost and cost. N8t r8alisable value is the estimated selling price less all eslimaled costs of completion and costs to be incurrad in marketing, selling and di51ribulion. 1.10 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafls. Bank overdrafts are shown within borrowings in current liabilities.
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continu8d) 1.11 Flnancial instruments The has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instrurnents Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the 's balance sheet when tha becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offsel, with the net amounts presented in the financial slaternents, when there is a legally enforceable right to Set off the recognised amounts and there is an intention to sett18 on a net basis or to realise the asset and settle the liability simultaneously. Baslc flnanclal assets Basic financial assets, which include debtors and cash and bank balances, are inltlally measured at transaction price including transaction costs and are subsequèntly carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the Iransaction is measured 81 the present value of Iha future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnancial Ilabllltles Basic financial liabilities, including creditors and bank loans are inltlally recognlsed at transaction price unless the arrangemènt constitutes a financin9 transaction, where the debt Instrument is measured at the present value of the futur8 payments discounted at a market rate of interest. Financial liabilitios classified as payable within one year ar8 not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trad8 cr8ditors are obligations lo pay for goods or services Ihat have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabili118s if payment is due within one year or less. If not, they aTe presented as non-current liabilities. Trade creditors are recognised inilially al transaction price and subsequently measured at amortised Gost using Ihe effective interest method. Derecognltlon of financlal Ilabllltles Financial liabililies are d8r8cognised when the 's contractual obligations expire or are discharged or canc8lled. 1.12 Employee beneflts The Gosl of any unused holiday entillemènt is recognised in the period in which the employee's services are received. Termination benèfits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or lo provide termination benefits. 1.13 Retiremant b8n•flts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 10
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critical accounting estimates and judgements In the application of the 's accounting policies. the Trustees are required to make judgeménls, estimates and assumptions about the carrying amounl of assets and liabilities Ihat are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumplions arè reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations andlogacies Unrestrlcted funds 2025 Unr8strl¢ted funds 2024 Donations and gifts Membership fees 24,444 1,993 20.027 533 26,437 20,560 Income from charltable actlvltles Actlvltles forActivities for generating generating fund5 funds 2025 2024 Charitable rental income Other income 90,750 2,891 91,409 311 93,641 91,720 Analysis by fund Unrestricted funds 93,641 91.720 Income from investmènts Unr8strl¢ted Unrestricted funds funds 2025 2024 Interest receivable 1,017 1,574 11
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expanditure on raising funds Unrestricted Unrestricted funds funds 2025 2024 Fundraising and publlcity Advertising 40 545 Trading costs Oth8r trading activities 650 Investment management (650) Total costs 690 (105) Expendlture on charitable actlvltles Fundralslng Fundralslng Iradlng: cost tradlng." cost of goods of goods sold and sold and other costs other costs 2025 2024 Direet costs staff costs Depreciation and impaimienl Direct costs Rates Light. hear and power Insurance Repairs & maintenance Security Costs Hire of plant & machinery Piano tuning Disallowabl8 VAT Sundry Cleaning Window cleaning Accountanncy fees Bad debts written off other charitable expendilure 85,730 350 2,148 765 14,576 4,406 16,304 48,958 116 103 663 15,002 2,546 53,050 1,060 705 44 11,200 149 2,032 743 975 411 2,449 259 1,865 61 8.812 5,609 138.136 142,956 Analysis by fund Unrestricted funds 138,136 142,956 12-
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement In funds 2025 2024 The net movement in funds is statéd after chargingl{crediting)'. Fees payabla for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 350 116 Trustees None of th8 Trusle8s (or any persons connected with them) rec81V8d any remuneration or benefils from Ihe during the year. 10 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employment costs 2025 2024 Wag8s and salaries Other pension costs 83,787 1,943 47,758 1,200 85,730 48,958 There were no employees whose annual remuneration was more than £60.000. Remuneratlon of key management personnel The remuneration of key management personnel was as follows: 11 Taxation The charily is exempt from taxation on ils a¢livilies because all Ils income Is applied for charitable purposes. 13
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assets Froehold land and bulldlngy Plant and FSxtur•s and 8qulpment flttlngs Total Cost At 1 April 2024 Additions 1,910 6,623 1.400 39,668 48.201 1,400 Al 31 March 2025 1,910 8,023 39,668 49,601 Depreciatlon and Impalrment At 1 April 2024 Depreciation charged in the year 6.623 350 39,668 46,291 350 At 31 March 2025 6,973 39,668 46,641 Carrylng amount Al 31 March 2025 1.910 1,050 2,960 At 31 March 2024 1,910 1,910 13 Flxed asset Investments Unllsted Investments Cost or valuation Al 1 April 2024 & 31 March 2025 Carrylng amount At 31 March 2025 Al 31 March 2024 14 Flnancial instrumenls 2025 2024 Carrying amount of flnancial assets Instruments measured al fair value through profit or loss 15 Stocks 2025 2024 Finished goods and goods for resale 650 14-
CLEVEDON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Debtors 2025 2024 Amounts falling due within one year: Trade dèbtors Other debtors 1,422 21,969 11,621 1,422 33,590 17 Credltors: amounts talllng due wlthln one year 2025 2024 Other taxation and social security Trade creditors other creditors Accruals and deferred income 11,500) 2,576 883 873 539 4,696 151 662 2,832 6,048 18 Retlrem8nt beneflt sGh8mes 2025 2024 D8flned contributlon schemes Charg8 to profit or loss in respect of defined contribution schemes 1,043 571 The operates a defined contribution pension scheme for all qualifying employèes. The assets of the scheme are held s8parately from those of the in an independently administered fund. 19 Unrestricted funds The unrestricted funds of the charity comprisè the unexpended balances of donations and grants which are not subjecl to specific conditions by donors and grantors as lo how Ihey may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incomlng resourcgs Resources At 31 March expended 2025 General funds 97,739 121,095 {138,826} 80,008 Previous year: At 1 Aprll 2023 Incoming resources Resources At 31 March expended 2024 General funds 126,736 113,854 {142,8511 97,739 15-