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2024-03-31-accounts

ADDLESTONE COMMUNITY ASSOCIATION

ANNUAL REPORT AND ACCOUNTS

YEAR ENDING 31[ST] MARCH 2024

ADDLESTONE COMMUNITY ASSOCIATION

Annual Report for the year ending 31[st] March 2024

Address Addlestone Community Centre Garfield Road, Addlestone, Surrey KT15 2NJ

Charity Number 304962

Independent Examiner David Giltinan, John A Hyde & Co, Lyndale House, 24A High Street, Addlestone, Surrey, KT15 1TN

Bankers HSBC, Church Street, Weybridge, Surrey, KT13 8DF

Hon Solicitors Mackrell Turner Garrett 21-25 Church Street West, Woking, Surrey, GU21 6DJ

The Trustees serving during the year and since the year end were as follows:-

Mr Steve Barabash Custodial Trustee Mr Paul Bungard Acting Chair Mr Malcolm Smith Treasurer & Custodial Trust Mrs June Tilbury Secretary

Other Trustees

Mrs Shelagh McKay Miss Linda Salt Mr David Strike Mrs Carol Bayton Mrs Monica Kitchenside

Structure, governance and management

The Trustees administer the charity and are elected at the Annual General Meeting and meet quarterly. Specific members are nominated to be responsible for bookings, membership and publicity.

Risk Management

The Operations Committee has conducted a risk analysis to identify the major risks to which the charity is exposed. Where possible, arrangements have been put in place to reduce these risks and are reviewed annually.

Training

No specific training is given to Trustees but each is provided with information produced by the Charity Commission outlining their responsibilities within the organisation.

Object and activities

  1. In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit; running a charity (PB2)’

1

The objectives of the Association are to promote the benefit and enhance the leisure of the inhabitants of Addlestone and the neighbourhood without distinction of gender, or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort.

The strategies employed to achieve the Associations objectives are to:-

Achievements and performance

It’s been a fairly full on year where the age of the building is beginning to show in that things are needing replacing. For example the hot water machine in the Tulk kitchen became unreliable and gave up the ghost after attempted repairs so had to be replaced at a cost of approx. £800 and we are having the flooring in the Tulk chair store replaced at a cost of nearly £3000 but must be done as there is a serious health and safety issue. The floors in the Tulk Hall and the Muriel Wise suite have both been resealed at a cost of £3216. Repairs to the front automatic doors have cost £2520 and replacing a fridge, freezer and dishwasher at the Centre have cost £5274.

We are looking into extending our CCTV coverage at an approximate cost of £1200 in the near future.

Our Christmas Fair was very successful and well received, also the Christmas tea we put on for the elderly. We continue to get good bookings which is our life blood and this year our shed is being used two days a week by County Care and lately on Mondays we have a new member, Graham Mudd running it for the public so we hope that builds gradually.

Malcolm Smith is easing out of the role of Treasurer and Sue Bolton is doing a sterling job in relieving him of the invoices and more.

The café is in a state of flux as Tara has gone, sadly missed by a lot of our customers, and we are looking at ways for volunteers to run it on a part time basis.

We have continued to build our income and hold regular entertainment evenings supplied by the Dazzling Diamonds. We support these evenings with a licenced bar which is profitable and helps support the Centre.

Our team of stewards continue to support us in all sorts of ways which is a real bonus for the Centre.

The council have continued to use our facilities for elections and ballot counts.

The Addlestone Community Centre is probably the largest and best equipped Centre in the County. We are situated in the middle of the community of Addlestone. Monthly footfall continues to increase and we are committed to further increases in the coming year. We have proactive General and Operations Committees.

2

Plans for future periods

Projects being considered are -

We already have fantastic facilities and the plans will increase those to even higher standards. The change of name to The Addlestone Centre was a deliberate attempt to raise awareness of the Centre in the community.

As already stated we are the Community Centre in the (Heart) Centre of the Community, we want to bring people together as a community in Addlestone.

Independent Examiners

A resolution was accepted at the Annual General Meeting that David Giltinan of John A. Hyde & Co. be appointed as Independent Examiner.

By order of the trustees

P Bungard (Chairman)

3

ADDLESTONE COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

for the YEAR ENDING 31st MARCH 2024

note
Incoming Resources
Donations & Grants
2
Hire Charges
Membership
Cultural/Social events
3
Sections Income
4
Fundraising acitivities
5
VAT Repayment
Other Income
Total Incoming Resources
Resources Expended
Direct Charitable Expenditure
General Expenditure
6
Cultural/Social events
3
Sections Expenditure
4
VAT
Other Expenditure
8
Total Resources Expended
Net movement of funds
11
Total funds brought forward
Total funds carried forward
£
£
2024
2023
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
0
-
-
-
-
-
-
-
-
2,544
2,544
2,544
2,544
(2,544)
(2,544)
53,892
56,436
51,348
53,892
Restricted
Funds
£
£
2024
2023
4,931
9,699
129,957
111,129
467
578
18,738
16,633
19,034
14,222
100
14
231
139
36,052
30,224
209,509
182,638
141,529
135,176
14,866
12,811
12,586
12,001
2,551
3,028
12,926
14,339
184,459
177,355
25,051
5,283
423,884
418,601
448,935
423,884
Unrestricted
Funds
£
£
2024
2023
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
42,135
42,135
42,135
42,135
(42,135)
(42,135)
1,390,457
1,432,592
1,348,322
1,390,457
Endowment
Funds
Total
Total
£
£
2024
2023
4,931
9,699
129,957
111,129
467
578
18,738
16,633
19,034
14,222
100
14
231
139
36,052
30,224
209,509
182,638
141,529
135,176
14,866
12,811
12,586
12,001
2,551
3,028
57,605
59,018
229,138
222,034
(19,628)
(39,396)
1,868,233
1,907,630
1,848,605
1,868,233

THE NOTES ON PAGES 7 to 12 FORM PART OF THESE ACCOUNTS

BALANCE SHEET for Year ending 31st MARCH 2024

Tangible Fixed Assets
Leasehold Building
Furniture & Equipment
Current Assets
2024 Debtors
Cash at Bank and in Hand
Current Liabilities
Creditors & Accruals
Current Assets Less total liabilities
FINANCED BY:
Restricted Funds
Unrestricted funds
General Fund
Designated Fund
Permanent endowment
Notes
9
10
1,542
148,313
149,855
600
600
405,715
43,220
2024
£
1,642,947
56,402
1,699,349
149,255
1,848,604
51,348
448,935
1,348,321
1,848,604
2023
£
1,694,292
56,603
1,750,895
6,873
111,064
117,937
600
600
117,337
1,868,233
53,892
380,664
43,220
1,390,457
1,868,233

THE NOTES ON PAGES 7 to 12 FORM PART OF THESE ACCOUNTS

page 5

Notes to the Accounts for the year to 31[st] March 2024

1 Accounting Policies

1.1 Basis of preparing the accounts

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practise applicable to charities preparing their accounts on accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1[st] January 2019) – (Charities SORP (FRS 102)

The charity meets the definition of public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Income resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the funds, and performance conditions attached to the income have been met (or are fully within the control of the charity), there is sufficient certainty that the receipt of the income is considered probable and the amount can be reliably measured.

When donors specify that grants/donations are for particular restricted purposes which do not amount to preconditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

1.3 Direct charitable expenditure

Direct charitable expenditure consists of costs incurred, which directly relate to the furtherance of the objects of the charity.

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to make a payment, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All costs have been directly attributed to one of the functional categories at the discretion of the Trustees.

1.4 VAT

All income and expenditure is shown gross of VAT. The net VAT payment or repayment for the year is detailed in the Statement of Financial Activities.

1.5 Donations and legacies

Grants/donations are recognised in incoming resources in the year in which they are receivable except when donors specify that the grants/donations must be used in future accounting periods (the income is the deferred to those periods) or when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is then deferred and not included in incoming resources until the preconditions for use are met.

1.6 Fund Accounting

Funds held by the charity are either;

6

1.1 Revaluation/Depreciation

Leasehold Property

Under the terms of the lease granted by Runnymede Borough Council the Addlestone Community Association has no power to convert this asset to income. This asset has therefore been included as a permanent endowment.

A lease was granted in 2006 for a period of 50 years and depreciation is charged on a straight line basis at 2% per annum.

Furniture and equipment

Furniture and equipment was valued in January 2006 at £100,000 in accordance with an inventory carried out by the finance committee.

Depreciation is charged at 10% per annum on a reducing balance basis on the value of furniture and equipment brought forward at the beginning of the year.

1.2 Debtors

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

1.3 Cash at bank and in hand

Cash at bank and in hand included 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.

1.10Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

7

2

Analysis of Grants and Donations
Miscellaneous

Runnymede Borough Council
Runnymede Borough Council
Restricted
Unrestricted
Funds
Funds
£
£
-
2,900
-
2,000
-
31
-
4,931
Funds
£
-
-
-
-
Endowment
Total
£
2,900
2,000
31
4,931

3 Cultural/Social Events

Cultural and Social events are organised by the Entertainments Committee and the figures show the gross income and expenditure, excluding transfers, of the Entertainments Account for the year. See page 14 for a detailed account.

4 Sections

Each Sections holds cash and or/bank balances which are shown on page 11 Section 10 and a summary of their accounts is shown on page 15 of this report

5 200 club

The figure shown is the amount passed over from the 200 club into the main account during the current year. A small bank balance is held in the 200 club account but does not form part of these accounts as the balance was considered immaterial.

6

Analysis of Unrestricted General Expenditure
General repairs & maintenance
Major mainenance & improvements
Heat & Light
Cleaning / Refuse / materials
Café / Bar Expenses
Magazine printing
Stationery & Printing
Postage &Telephone
Insurance
Water rate
Miscellaneous
Centre Manager
Workshop
Bank charges
Performing Right Society & PPL
Special Events
Legal Fees
Website/compuer costs
Admin Support
Chairman's reception
Craft Gair 2024
2024
£
17,094
0
30,907
34,712
22,918
2,950
1,336
1,706
5,798
3,509
1,264
13,409
48
153
1,478
319
512
3,300
86
30
141,529
2023
£
23,434
2,052
19,160
32,566
22,293
3,800
1,774
1,376
5,131
3005
986
14628
470
165
2186
550
1600
-
135,176
page 8

2024 2023 £ £ 600

7 Governance Costs

Independent Examination of the account

8 Analysis of other expenditure

9 Restricted
Unrestricted Endowment
Funds
Funds
Funds
Total
£
£
£
£
Chairman's Reception
-
-
-
0
Performing Right / PPL
-
-
0
Independent Examiners Fee
-
600
-
600
Depreciation
2,544
12,326
42,135
57,005
2,544
12,926
42,135
57,605
Fixed Assets
Leasehold
Property
Unrestricted Restricted
Funds
Funds
Cost/Valuation
£
£
£
31st March 2023
2,546,284
144,257
58,668
Additions
-
5,459
-
As at 31st March 2024
2,546,284
149,716
58,668
Depreciation
31st March 2023
851,992
97,376
48,945
Change for year
51,345
4,688
972
Disposals
-
-
-
As at 31st March 2024
903,337
102,064
49,917
Net Book Values
31st March 2024
1,642,947
47,651
8,751
31st March 2023
1,694,292
46,880
9,723
Break down of'additions'above
Leasehold
Property
Unrestricted Restricted
Funds
Funds
£
£
£
Dishwsher
-
3,378
-
Phone
70
Freezer
-
1,080
-
Fridge
-
816
-
Heaters for Shed
45
Sale of speakers
-300
Vacumm cleaners (2)
370
-
5,459
-
Furniture/equipment
Furniture/equipment
2023
£
2607
600
55,811
59,018
Total
£
2,749,209
5,459
2,754,668
998,313
57,005
0
1,055,318
1,699,349
1,750,895
Total
£
3,378
70
1,080
816
45
-300
370
5,459

page 9

10 Cash at bank and in hand

Main Account
Cash
Current account
Deposit account
2nd Deposit account (reserve account)
Entertainments Account
Cash
Current account
Deposit account
Cash held in various accounts by sections
Total
2024
2023
£
£
320
289
64,333
34,395
14,468
14,508
30,000
30,000
109,120
79,192
100
100
9,480
7,533
5
1,079
9,585
8,712
29,608
23,160
148,313
111,064
11
**12 **
Movement in reserves
31st March 2023
Surplus/(Deficit) for year
31st March 2024
Restricted Funds
Brought
Forward
£
Furniture/equipment
9,723
Leasehold property
42,881
Good Grub Club
1,288
31st March 2024
53,892
Restricted
Funds
£
£
Unrestricted
Funds
Restricted
Funds
£
£
Unrestricted
Funds
£
1,390,457
(42,135)
1,348,322
Transfers
£
(972)
(1,572)
-
(2,544)
Endowment
Permanent
£
1,868,233
(19,628)
Total
53,892 423,884
(2,544)
51,348
Incoming
resources
£
-
-
-
-
25,051
448,935
Outgoing
£
-
-
-
-
1,848,605
£
8,751
41,309
1,288
51,348
Carried
Forward

Part of this fund represents grants received for capital expenditure. The funds are transfered to unrestricted funds over the expected useful life of the assets.

13 Unrestricted Funds

Reserve Account
General Fund
Designated Fund
Brought
Forward
£
380,664
13,220
30,000
423,884
Incoming
resources
£
209,509
-
209,509
Outgoing
£
(184,459)
-
(184,459)
Transfers
£
£
-
405,715
13,220
-
30,0000
-
448,935
Carried
Forward

page 10

14 Analysis of net assets between funds

Fund balances at 31st March 2023
are represented by
Tangible fixed assets
Net current assets
Restricted
Funds
51,348
299,680
-
149,255
51,348
448,935
Unrestricted
Funds
Permanent
Endowment
1,348,322
-
1,348,322
1,699,350
1,848,605
149,255
Total

15 Trustees emoluments and reimbursed expenses

The trustees received no remuneration during the year The amounts reimbursed relate to:Direct charitable expenditure (general) £17,738

(Majority being supplies for the café/bar as we do not have an acccount with the main supplier)

16 Staff costs

The Charity had no employees during the year.

17 Related Party Transactions

During the year there were no related party transactions that required disclosure

18 Designated Fund - Reserves and Special Projects

Co-op Grant
(for setting up community activities)
Lottery Community Fund
Grant for Lunch Club
SCC Grant for improvements
Reserve Fund
Brought
Forward
1,813
7,907
500
3000
30,000
43,220
Incoming
resources
-
0
Outgoing
carried
forward
0.00
1,813
0
7,907
500
3,000
-
30,000
0.00
43,220

page 11

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

ADDLESTONE COMMUNITY ASSOCIATION

I report on the accounts of the Charity for the year ended 31[st] March 2024, which are set out on pages 1 to 11.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 you as trustees concerning any 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 2011 ACT; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 ACT

have not been met; or

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

David Giltinan

John A Hyde & Co Lyndale House 24A High Street Addlestone Surrey KT15 1TN

12

ACA ENTERTAINMENTS ACCOUNT

RECEIPTS & PAYMENTS FOR YEAR ENDING 31st MARCH 2024

Surplus from Functions
(see below)
Interest
Balance Brought Forward
Surplus for year
4,004
Transfer to Main Account
18
General Expenditure
4,022
Surplus for year
4,022
8,712
872
Balance Carried Forward
9,584
3,000
150
3,150
872
4,022
9,584
9,584

FUNCTION BALANCES

RECEIPTS
PAYMENTS
3281
Band Concerts
4,109
1,444
522
Challenging Brass
2,060
1,151
175
Outings
12,551
12,121
3978
18,720
14,716
Sub Total Brought down
18,720
14,716
Miscellaneous Expenditure
Bank charges
150
sub total
18,720
14,866
Interest
18
Transfer to Main Account
3,000
TOTAL RECEIPTS & PAYMENTS
18,738
17,866
2022/23
BALANCE
2,665
909
430
4,004
4,004
0
-150
3,854
18
-3,000
873
Page 13

page 14

SUMMARY OF SECTION ACCOUNTS for the YEAR ENDING 31st MARCH 2024

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
page 14
Opening Balance
INCOME
Subs/admission fees
Donations
Raffles
Refreshments/Bar
Other Misc Income
ACT Productions Income
KATS Productions Income
TOTAL INCOME
EXPENDITURE
ACA Facilities
Speakers/Leaders etc
General running costs
Refreshments/Bar
Raffles
Donations
Capital equip't purchased
Special Events
ACT Productions costs
KATS Productions costs
TOTAL EXPENDITURE
Surplus/deficit for year
Closing Balance
ACT
Camera
KATS
Keep Fit
MSDS
Tangent
TOTAL
9,090
3,268
7,404
2,173
277
948
23,160
58
884
2,860
1,826
2,747
1,348
9,722
75
1,000
100
1,175
80
9
161
250
22
22
135
1,601
589
2,326
4,901
638
5,539
0
5,094
981
6,179
1,835
3,597
1,348
19,034
1,562
433
866
498
1,554
836
5,749
523
1,147
1,430
3,100
243
518
52
145
957
10
816
826
0
123
123
85
85
119
143
262
984
984
500
500
2,874
1,603
2,182
1,696
3,249
981
12,586
2,220
-622
3,997
139
348
366
6,448
11,310
2,646
11,401
2,312
625
1,314
29,608

17/02/2025

STATEMENT OF ACCOUNT YEAR ENDING 31st MARCH 2024

as at

INCOME
Grants - Unrestricted
Donations unrestricted
Hiring - General
- Sections
Magazine Adverts etc.
Membership
Spring Fair 2023
Café / Bar Income
Craft Fair
Interest on Deposit
Craft Fair 2024
VAT
TOTAL INCOME
EXPENDITURE
General repairs & maintenance
Major mainenance & improvements
Capital - unrestricted
Heat & Light
Cleaning / Refuse / materials
Café / Bar Expenses
Magazine printing
Stationery & Printing
Postage &Telephone
Insurance
Water rate
Miscellaneous
Centre Manager
Workshop
Performing Right Society & PPL
Bank charges
VAT
Sptring Fair 2023
Craft Fair 2023
Website/compuer costs
Admin Support
Chairman's Reception
Craft Fair 2024
Independent Examiners fee
Expenditure of Lottery Community Fund - designated
TOTAL EXPENDITURE
SURPLUS FOR YEAR
£4,900
£31
£124,254
£5,703
£878
£467
£100
£33,249
£540
£1,150
£235
£231
£171,737
£17,094
£5,459
£30,907
£34,712
£22,918
£2,950
£1,336
£1,706
£5,798
£3,509
£1,264
£13,409
£48
£1,478
£153
£2,551
£13
£306
£512
£3,300
£86
£30
£600
£40
£150,179
£21,558

page 15