REGISTERED CHARITY NUMBER: 308326
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
GREENHITHE COMMUNITY ASSOCIATION
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
GREENHITHE COMMUNITY ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11
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GREENHITHE COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2024. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
TheTrusteesarefeelingpositivewith2024andareconfidentaswemoveinto2025wewillbeworking towards
becomingagreenerCentrewhilstcontinuingtoprovidethelocalcommunitywithasafeenvironmentfor various
activities whilst ensuring we operate a fit for purpose Centre and continue to drive reductions in operation costs.
ThetrusteeshaveworkedextensivelywithKentFireServicesinensuringthecentrehasrobustfireplansandmeets all
current legislation.
Focus for 2025:
FINANCIAL REVIEW
Financial position
At the year end the charity had £34,570 in reserves (2023 - £40,594) .
Reserves policy
The trustees aim to hold at least six months of expenses in reserves.
Going concern
The Trustees currently have no concerns regarding the future of the charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Charity constitution
The charity is an unincorporated association.
Recruitment and appointment of new trustees
New trustees are appointed by means of a majority vote of the existing board of trustees.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
308326
Principal address
Greenhithe Community Centre
Alexander Road
Greenhithe
Kent
DA9 9HH
Page 1
GREENHITHE COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
G Keeling
D J Mote
Mrs A Ward (resigned 24/1/25)
R Weller
A Waydick
Cllr L Howes (resigned 25/1/25)
Cllr P Harman (resigned 22/8/24)
M Johnson (appointed 9/1/25)
R Foster (appointed 9/1/25)
L Spaticchia (appointed 9/1/25)
Independent Examiner
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
Approved by order of the board of trustees on 29 September 2025 and signed on its behalf by:
L Spaticchia - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GREENHITHE COMMUNITY ASSOCIATION
Independent examiner's report to the trustees of Greenhithe Community Association
IreporttothecharitytrusteesonmyexaminationoftheaccountsofGreenhitheCommunityAssociation(theTrust) for
the year ended 31 December 2024.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarrying out
myexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Claire M Ralph
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
8 October 2025
Page 3
GREENHITHE COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Community Centre
37,433
-
Investment income
2
119
-
Other income
-
-
Total
37,552
-
EXPENDITURE ON
Charitable activities
Community Centre
41,576
2,000
NET INCOME/(EXPENDITURE)
(4,024)
(2,000)
RECONCILIATION OF FUNDS
Total funds brought forward
32,594
8,000
TOTAL FUNDS CARRIED FORWARD
28,570
6,000 |
2024
Total
funds
£
37,433
119
-
37,552
43,576
(6,024)
40,594
34,570 |
2023
Total
funds
£
47,104
265
60 |
|
|
47,429 |
|
|
39,145 |
|
|
8,284
32,310 |
|
|
40,594 |
The notes form part of these financial statements
Page 4
GREENHITHE COMMUNITY ASSOCIATION
BALANCE SHEET 31 DECEMBER 2024
Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
7
16,288
6,000
CURRENT ASSETS
Debtors
8
5,840
-
Cash at bank
8,351
-
14,191
-
CREDITORS
Amounts falling due within one year
9
(1,909)
-
NET CURRENT ASSETS
12,282
-
TOTAL ASSETS LESS CURRENT LIABILITIES
28,570
6,000
NET ASSETS
28,570
6,000
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS |
2024
Total
funds
£
22,288
5,840
8,351
14,191
(1,909)
12,282
34,570
34,570
28,570
6,000
34,570 |
2023
Total
funds
£
30,414
3,884
7,396
11,280
(1,100)
10,180
40,594
40,594
32,594
8,000
40,594 |
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon29September2025 and
were signed on its behalf by:
L Spaticchia - Trustee
The notes form part of these financial statements
Page 5
GREENHITHE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
Act 2011. The financial statements have been prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.
Fixtures and fittings
- 20% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
2024 |
2023 |
|
£ |
£ |
Deposit account interest |
119 |
265 |
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2024norforthe year
ended 31 December 2023.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31December2024norfortheyear ended
31 December 2023.
continued...
Page 6
GREENHITHE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Community Centre
37,104
10,000
Investment income
265
-
Other income
60
-
Total
37,429
10,000
EXPENDITURE ON
Charitable activities
Community Centre
37,145
2,000
NET INCOME
284
8,000
RECONCILIATION OF FUNDS
Total funds brought forward
32,310
-
TOTAL FUNDS CARRIED FORWARD
32,594
8,000 |
Total
funds
£
47,104
265
60 |
|
47,429 |
|
39,145 |
|
8,284
32,310 |
|
40,594 |
5. INDEPENDENT EXAMINER'S FEE
Inrespectofthe£1,080(2023:£990)payabletotheindependentexaminerfortheyear,£310(2023:£295) is
for the independent examination and £770 (2023 : £695) relates to accountancy services.
6. STAFF SALARIES
There were no salaries paid by the charity for the year ended 31st December 2024 (2023 : £0).
7. TANGIBLE FIXED ASSETS
COST
At 1 January 2024 and 31 December 2024
DEPRECIATION
At 1 January 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
At 31 December 2023 |
Fixtures
and
fittings
£
69,059 |
|
38,645
8,126 |
|
46,771 |
|
22,288 |
|
30,414 |
continued...
Page 7
GREENHITHE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
8. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Trade debtors |
|
3,340 |
3,009 |
|
Prepayments and accrued income |
|
2,500 |
875 |
|
|
|
5,840 |
3,884 |
9. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
2024 |
2023 |
|
|
|
£ |
£ |
|
Trade creditors |
|
397 |
140 |
|
Other creditors |
|
1,512 |
960 |
|
|
|
1,909 |
1,100 |
10. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1.1.24 |
in funds |
31.12.24 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
32,594 |
(4,024) |
28,570 |
|
Restricted funds |
|
|
|
|
Refurbishment fund |
8,000 |
(2,000) |
6,000 |
|
TOTAL FUNDS |
40,594 |
(6,024) |
34,570 |
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
37,552 |
(41,576) |
(4,024) |
|
Restricted funds |
|
|
|
|
Refurbishment fund |
- |
(2,000) |
(2,000) |
|
TOTAL FUNDS |
37,552 |
(43,576) |
(6,024) |
continued...
Page 8
GREENHITHE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
|
|
Net |
|
|
|
movement |
At |
|
At 1.1.23 |
in funds |
31.12.23 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
32,310 |
284 |
32,594 |
Restricted funds |
|
|
|
Refurbishment fund |
- |
8,000 |
8,000 |
TOTAL FUNDS |
32,310 |
8,284 |
40,594 |
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
37,429 |
(37,145) |
284 |
Restricted funds |
|
|
|
Refurbishment fund |
10,000 |
(2,000) |
8,000 |
TOTAL FUNDS |
47,429 |
(39,145) |
8,284 |
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1.1.23 |
in funds |
31.12.24 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
32,310 |
(3,740) |
28,570 |
Restricted funds |
|
|
|
Refurbishment fund |
- |
6,000 |
6,000 |
TOTAL FUNDS |
32,310 |
2,260 |
34,570 |
continued...
Page 9
GREENHITHE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024
10. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
74,981 |
(78,721) |
(3,740) |
Restricted funds |
|
|
|
Refurbishment fund |
10,000 |
(4,000) |
6,000 |
TOTAL FUNDS |
84,981 |
(82,721) |
2,260 |
Refurbishment Fund
TherefurbishmentfundisfundedbytheNationalLotteryCommunityFundtoenabletherefurbishmentof the
community centre.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 10
GREENHITHE COMMUNITY ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
|
2024 |
2023 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Investment income |
|
|
Deposit account interest |
119 |
265 |
Charitable activities |
|
|
Rental Income |
36,433 |
37,104 |
Grants |
1,000 |
10,000 |
|
37,433 |
47,104 |
Other income |
|
|
Other income |
- |
60 |
Total incoming resources |
37,552 |
47,429 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Rates and water |
2,338 |
1,431 |
Insurance |
878 |
878 |
Light and heat |
1,561 |
4,930 |
Telephone |
463 |
351 |
Advertising |
- |
101 |
Cleaning |
16,175 |
13,114 |
Refuse collection |
1,606 |
1,351 |
Hygiene |
1,269 |
1,269 |
Repairs and maintenance |
9,416 |
5,532 |
Computer costs |
650 |
809 |
Sundry expenses |
9 |
220 |
Depreciation of tangible fixed assets |
8,126 |
8,126 |
|
42,491 |
38,112 |
Support costs |
|
|
Management |
|
|
Postage and stationery |
- |
28 |
Finance |
|
|
Bank charges |
5 |
15 |
Other |
|
|
Accountancy |
1,080 |
990 |
Total resources expended |
43,576 |
39,145 |
Net (expenditure)/income |
(6,024) |
8,284 |
This page does not form part of the statutory financial statements
Page 11