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2025-03-31-accounts

LONG ASHTON COMMUNITY ASSOCIATION REPORT & FINANCIAL STATEMENTS 31 MARCH 2025

Charity Number: 304575

LONG ASHTON COMMUNITY ASSOCIATION

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Contents Page
Reference and Administrative Information 1
Trustees’ Annual Report 2 – 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 19

LONG ASHTON COMMUNITY ASSOCIATION

REFERENCE AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2025

Registered charity number

304575

Principal office

The Community Centre Keedwell Hill Long Ashton Bristol, BS41 9DP

Trustees

Mr C Davis – Chair Miss C Murphy (resigned 31/03/2025) Mr T Kindred (resigned 30/11/2024) Mrs S Leong Mrs N Davis Ms H Mallet Mrs J Brown (appointed 10/09/2024) Mr A Crabb (appointed 15/10/2025)

Key management

Mrs S Smith – Centre Manager

Independent examiner

Joshua Kingston, BSC., FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton BS48 1UR

Bank services

Santander Bootle Merseyside L30 4GB

1

LONG ASHTON COMMUNITY ASSOCIATION

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Report of the Trustees for the year ended 31 March 2025

The Trustees have pleasure in presenting their report and financial statements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Charities Act 2011, the trust deed and the Statement of Recommended Practice (SORP) for Charities (FRS 102).

OBJECTIVES AND ACTIVITIES

Objectives

The objectives of the Charity, as stated in the constitution document are:

Activities

The Charity achieves its charitable objectives through the maintenance and management of the Community Centre.

The facilities include the Village Hall (with stage and large kitchen), Keeds Hall (sports hall), Jubilee Pavilion, smaller meeting rooms, Bowling Green, Tennis/Pickleball Courts, sports pitch and children’s play area. The Centre is licensed for running a bar.

The facilities continue to be used by 45 groups, classes, individuals and local businesses. These include art classes, several pre-school groups, exercise classes, local history, martial arts groups, local sports clubs and the Parish Council. In addition the facilities are booked on a regular basis for cultural celebrations, an annual flower show, LA Cinema, monthly lunch and LACA’s own fundraising events. Sadly the monthly village market has closed as the organisers found that footfall was decreasing and so fewer stall holders were committing.

The award of a charitable grant funded the installation of a 4K projector and electrically operated screen in the Village Hall which makes the space more suitable for community and private events. The audio-visual installation is complete and has been greatly welcomed.

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

2

LONG ASHTON COMMUNITY ASSOCIATION

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Rental income during the year has continued to increase past pre-pandemic levels as use of the Centre has increased and fees have been reviewed. The Centre has a core group of regular users groups including a Montessori home tutoring group for younger children which now meets three days a week during term time in the Community Centre.

Building and equipment improvement

Internally, the Jubilee Pavilion kitchen has been refurbished and a projector has been fitted in the main room which is connected to the audio system. This makes it suitable for smaller meetings of Community groups.

Externally, the Parish Council has provided Community Infrastructure Levy (CIL) funds for renewal of some playground equipment which has reached the end of its life. The Trustees offered to make a site available on the Community Centre site for a skatepark or pumptrack. Following the successful application for a lawful development certificate by the Parish Council, it decided in July 2025 to site one there subject to its working group raising funds. While this would be a Parish Council project the Community Association will maintain an involvement particularly when it involves the planning and execution of building works.

The Community Association was approached by InPost, a company which is installing self service parcel lockers across the country, to ask if they could install one at the Community Centre. The Trustees agreed as they saw it as offering a service to the Community. The charity receives a payment from InPost for providing the space. Usage has been very heavy and the project can be judged to have been a success, helped by it being the only one in Long Ashton at present.

Further drainage repairs were carried out during the year to alleviate the surface water problems which were caused by the heavy rain in the winter of 2023/24. While last winter was drier, climate trends suggest that the risk of heavy rain will increase.

The CCTV system has been upgraded with new storage, monitoring and control. New signs are being progressively fitted across the site to improve clarity, update content and provide a uniform appearance. The Community’s reaction has been positive.

Events and publicity

Annual events such as the Beer and Cider Festival and Quiz Night continue to be successful in raising funds for the Community Centre. Other annual events are in the pipeline and the Community Centre is looking forward to having a year-round schedule of fundraising events. The Long Ashton Adventure Film festival which was run for the first time was a sellout.

3

LONG ASHTON COMMUNITY ASSOCIATION

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

In 2023/24 the Community Centre opened as a “Warm Lounge” once a week as part of the North Somerset campaign. Grant funding was provided to support this initiative. Funding has not been repeated for the winter of 2025/26, though it has been continued using residual funds from previous years.

The Open Day for other Community groups to exhibit for free at the Centre was heavily booked again. It has proved to be beneficial for everyone and is planned to be a regular event in the calendar.

A shortage of meeting rooms means that many enquiries for space to hold a small meeting have to be turned away.

The website was refreshed and will be maintained and improved on an ongoing basis.

FINANCIAL REVIEW

The total income for the year is £217,524 compared to £200,288 in the prior year. Total expenditure for the year is £189,403 compared to £165,596 in the prior year. This results in a net surplus of £28,121 (2024: £34,692) leaving total unrestricted funds as at the year-end of £65,221 (2024: £38,062) and restricted funds of £24,215 (2024: 23,253).

The trustees’ plan to emphasise increasing income over the year resulted in increased income of £17,236.

Reserves Policy

The Trustees have reviewed the reserves of the charity. Their policy is to hold enough unrestricted general funds to meet between six and twelve months of normal expenditure for managing the Community Centre. This equates to £66,400 - £132,800. The Trustees feel that this amount would enable the charity to continue to operate in the event of a significant drop in funding, or closure of part of the facilities. It would obviously be necessary, however, to consider how the funding would be replaced.

In the financial year ending 31st March 2025, the free reserves held (excluding those allocated to designated funds) stood at £41,226 (2024: £32,542). The trustees acknowledge that this figure is below the policy amount and are looking to raise funds to increase reserves in future periods.

Principal funding sources

Our main source of income is from hiring out the Community Centre to users. This is supplemented by grants from the Parish Council to help with maintenance, and any fundraising events. From time to time we receive other donations and grants, and every opportunity is taken to apply for grants for which the Association may be eligible.

4

LONG ASHTON COMMUNITY ASSOCIATION

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Looking forward

The trustees consider that the charity will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved for the following reasons:

The Parish Council has maintained its commitment to support the charity through a grant-inaid contribution for maintenance of the Community Centre. Together with the increasing income, the trustees consider it appropriate to adopt the going concern basis of preparation of the accounts, as detailed in note 1 to the financial statements.

Issues & Risks

STRUCTURE, GOVERNANCE AND MANAGEMENT

Trustees

Cathy Murphy and Timo Kindred felt that with other family, work and volunteering commitments, it was time for them to resign as trustees. Both had been instrumental in helping the Community Centre to recover from the effects of the Covid pandemic since they joined in 2022. The Community owes them both a huge vote of thanks in appreciation of their contribution to the recovery of the Community Association and its subsequent development.

5

LONG ASHTON COMMUNITY ASSOCIATION

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

The Charity welcomes Jenny Brown and Andrew Crabb as trustees. Jenny Brown’s experience as a former trustee of another community charity, and Andrew Crabb’s as the former joint owner of the Long Ashton Post Office with his retail and marketing experience will be particularly helpful as the Association seeks to fulfil its role within the community.

Background & Governing Document

The organisation is an Unincorporated Association, registered as a charity on 19 July 1962 (amended 8 May 1984), Registered Charity No 304575.

The Association is governed by its trust deed dated 25 June 1945 and constitution as amended 20 May 1965, amended 1 June 1999, amended 18 June 2009.

Recruitment and appointment

Five trustees are appointed by Long Ashton Parish Council as members of the Management Committee. The Trustees have powers under the constitution to appoint up to a further three trustees. Hazel Mallett and Nelly Davis were appointed using these powers and confirmed by the Parish Council. Jenny Brown and Andrew Crabb were appointed by the Trustees. The constitution states that trustees must be resident in the Civil Parish of Long Ashton.

6

LONG ASHTON COMMUNITY ASSOCIATION

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 MARCH 2025

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Declaration

I declare, in my capacity of Charity Trustee, that the current Trustees have approved the report above and have authorised me to sign it on their behalf.

Christopher Davis

Signature

Full Name: Christopher Davis

Position: Chair

Date: 25 November 2025

7

LONG ASHTON COMMUNITY ASSOCIATION

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

YEAR ENDED 31 MARCH 2025

Independent examiner’s report to the trustees of Long Ashton Community Association

I report to the trustees on my examination of the accounts of Long Ashton Community Association (the Charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’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.

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:

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.

Josh Kingston BSc., FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: ………………………… 25 November 2025

8

LONG ASHTON COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025

Note
Income and from:
Donations and grants
2
Charitable activities
3
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
4
Total expenditure
7
14
Total funds at start of period
14
Total funds at end of period
14
Transfers between funds
Net movement in funds
Net income/ (expenditure)		 Unrestricted
Funds
£
702
124,936
15,035
200
140,873
-
132,864
132,864
8,009
19,150
27,159
38,062
65,221		 Restricted
Funds
£
63,470
11,470
1,691
20
76,651
-
56,539
56,539
20,112
(19,150)
962
23,253
24,215		 Total Funds
2025
£
64,172
136,406
16,726
220
217,524
-
189,403
189,403
28,121
-

28,121
61,315
89,436		 Total Funds
2024
£
58,700
119,141
22,326
121
200,288
96
165,500
165,596
34,692
-

34,692
26,623
61,315

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

See note 10 for fund- accounting comparative figures. The notes on pages 11 to 19 form part of these financial statements.

9

LONG ASHTON COMMUNITY ASSOCIATION

BALANCE SHEET

AS AT 31 MARCH 2025

Note
Fixed assets
Tangible fixed assets
11		 2025
2024
£
£
18,475
-
Current assets
Debtors
12
Cash at bank and in hand		 18,475
-
1,846
8,878
86,422
72,863
Liabilities
Creditors : Amounts falling due
within one year
13		 88,268
81,741
(17,307)
(20,426)
Net current assets 70,961
61,315
Net assets 89,436
61,315
FUNDS
Restricted funds
15
Unrestricted funds
General funds
15
Designated funds
15		 24,215
23,253
41,226
32,542
23,995
5,520
89,436
61,315

These financial statements were approved by the Trustees on .................................................................... and are signed 25 November 2025 on their behalf by:

Christopher Davis Chair

The notes on pages 11 to 19 form part of these financial statements.

10

LONG ASHTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Charities Act 2011.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern.

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Rental income is recognised in the month it falls due. Unpaid rent is accrued for in debtors and any rents received in advance are accounted for as deferred income.

Investment income is included on a receivable basis.

Donations in kind comprise donated services where the costs are measurable and the services would otherwise have to be paid for to maintain operational effectiveness.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Raising funds

Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.

11

LONG ASHTON COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

Charitable Activities

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

Allocation and apportionment costs

Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time.

Overhead support costs have been allocated between fundraising and publicity costs, fundraising trading and charitable activities. The apportionment has been allocated on the basis of usage and is analysed in note 5.

Pension costs and other post-retirement benefits

The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension schemes are charged to the Statement of Financial Activities in the period to which they relate.

Tangible fixed assets

Fixed assets are held at cost less accumulated depreciation. Assets costing less than £1,000 are not capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated ultimate residual value, over the useful life of that asset as follows:

Plant and machinery - 25% straight line

Fixtures and fittings - 25% straight line

Office equipment - 25% straight line

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable of a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Creditors are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pretax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

12

LONG ASHTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

Fund accounting

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

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.

Designated funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of the Trustees.

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

2 Income from: Donations and grants

Donations
Parish council grants
Grants		 Unrestricted
Funds
£
97
-
605
702		 Restricted
Funds
£
727
46,243
16,500
63,470		 Total Funds
2025
£
824
46,243
17,105
64,172

Of the total grants received in the year, £50,848 (2024: £56,276) related to government grants.

Donations
Parish council grants
Grants		 Unrestricted
Funds
£
216
-
-
216		 Restricted
Funds
£
2,208
40,000
16,276
58,484		 Total Funds
2024
£
2,424
40,000
16,276
58,700

3 Income from: Charitable activities

Rental income
Peel Park maintenance income
Storage income
Clothes bank
Other income		 Unrestricted
Funds
£
122,182
-
562
375
1,817
124,936		 Restricted
Funds
£
663
10,807
-
-
-
11,470		 Total Funds
2025
£
122,845
10,807
562
375
1,817
136,406		 Total Funds
2024
£
112,723
4,969
983
268
198
119,141

Income from charitable activities in the prior year was unrestricted.

13

LONG ASHTON COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

4 Expenditure on: Charitable activities

Community centre & recreation grounds
Prior year comparatives
Community centre & recreation grounds		 Direct
Costs
£
110,392
110,392
Direct
Costs
£
83,002
83,002		 Staff
Costs
(Note 8)
£
58,744
58,744
Staff
Costs
(Note 8)
£
58,770
58,770		 Support
Costs
(Note 5)
£
20,267
20,267
Support
Costs
(Note 5)
£
23,728
23,728		 Total
2025
£
189,403
189,403
Total
2024
£
165,500
165,500

5 Support costs

Support costs are allocated between raising funds and charitable activities on the basis of usage.

Support costs, included in note 4, are as follows:

Memberships and subscriptions
Insurance
Printing, postage and stationery
Professional fees and accountancy fees
Bank and other charges
Other staff costs
Depreciation
IT Software & consumables
Other general expenses
Bad Debt
Governance costs (Note 6)		 Total
2025
£
286
3,413
2,050
2,541
258
4,332
1,679
1,111
2,079
40
2,478
20,267		 Total
2024
£
312
3,467
332
5,913
219
4,376
1,540
1,280
4,039
-
2,250
23,728

14

LONG ASHTON COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

6 Governance costs

Independent examiner's fee
- for independent examination services
- for other services
Governance costs in the prior year were unrestricted.		 Unrestricted
Funds
£
1,116
1,362
2,478		 Restricted
Funds
£
-
-
-		 Total Funds
2025
£
1,116
1,362
2,478		 Total Funds
2024
£
1,014
1,236
2,250
7
Net income/(expenditure) for the year
This is stated after charging:
Independent examiner's fee
- for independent examination services
- for other services
Trustee expenses
Depreciation
No trustees (2024: £48) were reimbursed during the year for expenses relating to travel.		 2025
£
1,116
1,362
-
1,679		 2024
£
1,014
1,236
48
1,540

8 Staff costs and numbers

The aggregate payroll costs were:
Wages & salaries
Pension contributions		 2025
£
57,927
817
58,744		 2024
£
58,068
702
58,770

No employee received emoluments of more than £60,000.

No Trustee received any remuneration during the year or in the prior year.

The average weekly number of employees during the year was 5 (2024: 5), calculated on the basis of average headcount. The total employment benefits received by key management personnel including employer national insurance and employer pension were £20,054 (2024: £20,912).

9 Taxation

The charity is exempt from corporation tax on its charitable activities.

15

LONG ASHTON COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

10 Statement of Financial Activities comparative figures

Income and from:
Donations and grants
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/ (expenditure)
Transfers between funds
Net movement in funds
Total funds at start of period
Total funds at end of period		 Unrestricted
Funds
£
216
119,141
20,384
121
139,862
96
127,827
127,923
11,939
-
11,939
26,123
38,062		 Restricted
Funds
£
58,484
-
1,942
-
60,426
-
37,673
37,673
22,753
-
22,753
500
23,253		 Total Funds
2024
£
58,700
119,141
22,326
121
200,288
96
165,500
165,596
34,692
-
34,692
26,623
61,315

11 Tangible fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Plant and
Machinery
£
1,938
-
1,938
1,938
-
1,938
-
-		 Fixtures and
Fittings
£
10,419
-
10,419
10,419
-
10,419
-
-		 Computer
Equipment
£
-
20,154
20,154
-
1,679
1,679
18,475
-		 Total
£
12,357
20,154
32,511
12,357
1,679
14,036
18,475
-

16

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

LONG ASHTON COMMUNITY ASSOCIATION

12 Debtors

Trade debtors
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income		 2025
£
1,846
1,846
2025
£
4,295
2,137
6,171
4,704
17,307		 2024
£
8,878
8,878
2024
£
3,176
2,204
4,570
10,476
20,426

13 Creditors: amounts falling due within one year

14 Movement in funds

Restricted funds
Parish council
Playground
Projector fundraising
Peel Park
Unrestricted funds
General funds
Designated funds
Planned maintenance
Facilities and equipment renewal
Fixed assets fund
Total funds		 At 1 April
2024
£
19,398
2,208
1,647
-
23,253
32,542
2,428
3,092
-
38,062
61,315		 Income
£
45,658
2,683
17,503
10,807
76,651
140,873
-
-
-
140,873
217,524		 Expenditure
£
45,388
344
-
10,807
56,539
131,185
-
-
1,679
132,864
189,403		 Transfers
£
-
-
(19,150)
-
(19,150)
(1,004)
-
-
20,154
19,150
-		 At 31 March
2025
£
19,668
4,547
-
-
24,215
41,226
2,428
3,092
18,475
65,221
89,436

17

LONG ASHTON COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025

14 Movement in funds (continued)

Prior year comparatives
Restricted funds
REPF grant
Parish council
Playground
Projector fundraising
Warm lounge
Unrestricted funds
General funds
Designated funds
Planned maintenance
Facilities and equipment renewal
Total funds		 At 1 April
2023
£
-
500
-
-
-
500
20,603
2,428
3,092
26,123
26,623		 Income
£
15,776
40,000
2,208
1,942
500
60,426
139,862
-
-
139,862
200,288		 Expenditure
£
15,776
21,102
-
295
500
37,673
127,923
-
-
127,923
165,596		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-		 At 31 March
2024
£
-
19,398
2,208
1,647
-
23,253
32,542
2,428
3,092
38,062
61,315

Fund Descriptions

Parish Council

This fund represents income received from the Parish Council towards maintenance costs.

REPF Grant

Rural England Prosperity Fund to upgrade the main village hall facilities. This included upgrading the stage lighting to LED, upgrade the sound system and upgrade lighting around the site to LEDS.

Playground

LACA has started a process in consultation with residents related to a program to redevelop the playpark and as such has started fundraising.

Projector fundraising

Funding received has been used to purchase new high-definition projectors, a drop-down screen, and stereo equipment, enabling community cinema nights, film festivals, and other events. The transfer of £19,150 represents the purchase of the capital items.

Warm lounge

This fund represents income received to provide a free and welcoming space for anyone who needs extra support to keep warm over winter.

Peel Park

Funds received from the Parish Council for the maintenance of Peel Park on their behalf.

Planned maintenance

This funds is designated for major repairs and renewals.

Facilities and equipment renewal

This fund is designated for purchasing replacement equipment and renewing existing facilities.

Fixed assets fund

This fund represents the net book value of the charity’s fixed assets.

18

LONG ASHTON COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

15 Analysis of net assets between funds

Tangible fixed assets
Other net assets
Prior year comparatives
Tangible fixed assets
Other net assets		 Restricted
Funds
£
-
24,215
24,215
Restricted
Funds
£
-
23,253
23,253		 Designated
General
Funds
Funds
£
£
18,475
-
5,520
41,226
23,995
41,226
Designated
General
Funds
Funds
£
£
- -
5,520
32,542
5,520
32,542
Unrestricted
Unrestricted		 Total
2025
£
18,475
70,961
89,436
Total
2024
£
-
61,315
61,315

16 Related party transactions

The charity received rental income amounting to £126 (2024: £509) from two Trustees.

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

19

Audit Trail

Document Details Document Details Document Details
Title Long Ashton Community Association Financial Statements YE31 March 2025 Long Ashton Community Association Financial Statements YE31 March 2025
File Name LACA 2025 Financial Statements 02.12.2025.pdf
Document ID 2e222c898284433d9f3835a0e824b737
Fingerprint e1d16bdce7323c4dbf90f3aa55710ade
Status Completed
[od
Document History
Document Created Document Created by Burton Sweet (accounts@burton-sweet.co.uk)
Fingerprint: 497e2427c9fcff45459fba0e94c7a508		 Dec 09 2025
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IP: 185.249.213.98		 Dec 09 2025
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Document Signed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)
IP: 185.249.213.98
Document Signed qos
Kingston		 Dec 09 2025
04:55PM UTC
Document This document has been completed. Dec 09 2025
Completed Fingerprint: e1d16bdce7323c4dbf90f3aa55710ade 04:55PM UTC