REGISTERED CHARITY NUMBER: 506037
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Bowdon Community Association
Harts Limited Westminster House 10 Westminster Road Macclesfield Cheshire SK10 1BX
Bowdon Community Association
Contents of the Financial Statements for the Year Ended 31 March 2025
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Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13
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Bowdon Community Association
Report of the Trustees
for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the charity are set out in the charity's governing documents and are summarised as follows:
To promote the benefit of the inhabitants of Bowdon, Altrincham and Hale and the neighbourhood without distinction of sex or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance educetion and provide facilities in the interests of social welfare for the recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.
Our objectives
Our objectives are set to reflect our community aims. Each year our trustees review our objectives and activities to ensure they continue to accurately reflect our aims. In carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit.
Strategies
We strive to make our community centre an accessible and welcoming venue. An important part of our strategy is community engagement; all of our activities are advertised and we encourage inter group participation.
Public benefit
Our community centre provides a valuable educational and recreational resource to all in our local community. The rooms are available for use by local groups, organisations and individuals. We make no exception for race, colour, creed, sexual orientation or age.
Volunteers
We would like fo utilise this important resource and if is our intention over the next 12 months to obtain advice and guidance from Community Matters and local voluntary organisations as to how to promote the centre to those interested in voluntary work.
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Bowdon Community Association
Report of the Trustees for the Year Ended 31 March 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Community activities
Our community centre, based in the heart of Bowdon Conservation Area, near to St Mary's church, provides a valuable educational and recreational resource to all in our local community primarily located in Bowdon, Altrincham and Hale and surrounding areas. We are encouraging additional use of our facilities through our website and social media campaigns to communicate with the community that we serve, what is on offer from The Jubilee Centre premises. We have several different sized rooms on offer which are all priced at very competitive hourly rental rates, for use by the residents of the areas that we serve.
Different sized rooms at the Jubilee Centre are available for hire by local groups and organisations to use, over seven days a week.
During the current financial year there has been an increasing variety of activities now taking place at the Jubilee Centre Bowdon. Our facilities were hired by 53 different clients (2024 - 49) during the year with regular weekly offerings ranging from adult and children's Dancing, Ballet, Bridge Club, educational training, art and book clubs, yoga, Tai Chi, Kick Boxing, Baby activities and reading groups together with ad hoc one-off hires for children's parties, carpet sales, acupuncture, charity association meetings to mention just a few.
Our charity currently offers a growing range of activities for children, adults and senior citizens, over seven days a week. We estimate that just over 12,000 attendances to the Jubilee Centre took place over this financial year (2024 - just over 11,000 attendances).
Classes managed by our clients are attended on a weekly, monthly or ad hoc basis by varying number of attendees with the use of our facilities growing. This is reflected by our hire income increasing by 17% in this financial year, 36% in the previous financial year, making a total increase over the last two financial years of 59%. These percentages show that the usage of the Community Centre continues to recover post Covid.
FINANCIAL REVIEW
Principal funding sources
The charity's main source of income over the last two years is hiring fees £32,353 (2024 - £27,688) from which costs were incurred leaving a surplus of £4,619 (2024 - £3,696).
Investment policy and objectives
The charity has no long-term investments. Our cash reserves are held in a "Treasurer's Account” (current) and a deposit account for those funds held in reserve. Deposit account interest received amounted to £519 (2024 £120).
Reserves policy
The trustees have reviewed the reserves of the charity.
The policy is to have a minimum three-month defensive interval i.e. hold enough funds to meet three months’ operating costs of the centre.
Expenditure per quarter in the last year was approximately £7,063 (2024 - £6,028).
Unrestricted Fund reserves as of 31 March 2025 amounted to £65,166 (2024 - £53,047).
FUTURE PLANS
In December 2024 the Trustees applied to Trafford Metropolitan Borough Council (TMBC) to be recognised as an Asset of Community Value (ACV). The Trustees are pleased to report that this status has been granted to the charity by TMBC, in recognition of the services it has provided to the local community since 1977. TMBC has announced plans to sell the land, upon which the Jubilee Centre and the carpark to the rear of the centre are located, to local property developers to build a smali number of executive type homes on the land to the rear of the community centre.
Discussions are ongoing by the Trustees with both TMBC and prospective new landowners regarding the construction of a new community centre building on its existing site.
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Bowdon Community Association
Report of the Trustees
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Bowdon Community Association is an unincorporated association registered with the Charity Commission. The constitution was adopted in September 1976 and registered under charity number 506037 in February 1977.
A new Constitution and Rules document was adopted at the AGM in 2017.
Recruitment and appointment of new trustees
The existing trustees are responsible for the recruitment of new trustees but in so doing the trustees seek the views and recommendation of these in the local community. The trustees believe this approach ensures that new trustees are respected members of the local community.
Organisational structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet together as a body on a regular basis and are responsible for all decisions taken in relation to running the association and the community centre. The day to day management of the association and the day to day maintenance of the community centre is delegated to support staff reporting to the centre manager.
Induction and training of new trustees
Following appointment, new trustees are introduced to their new role and given copies of the governing documents and a guide to the policies and procedures adopted by our charity. A number of publications from the Charity Commission and Community Matters are also provided including the guidance on charities and public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 506037
Principal address
The Jubilee Community Centre
The Firs Bowdon Altrincham Cheshire
WAT4 2TQ
Trustees
Mr J M Watson - Chairman Mr M Gomme -Vice Chairman Mr B Hurd Mr R Ballantyne Mr D J Round - Treasurer
Independent Examiner David Alexander John Taylor
Harts Limited Westminster House 10 Westminster Road Macclesfield Cheshire SK10 1BX
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Bowdon Community Association
Report of the Trustees for the Year Ended 31 March 2025
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REFERENCE AND ADMINISTRATIVE DETAILS
Executive Committee
Officers
Mr J M Watson Chairman
Mr M Gomme Vice Chairman
Mr D J Round (ACMA CGMA) Honorary Treasurer
Executive member
Mr J M Watson
Mr M Gomme
Mr B Hurd
Mr R Ballantyne
Mr D J Round
Centre Staff
Mrs P Norman Honorary Secretary to the Committee / Centre Manager
Mr LT Parkinson Caretaker / Cleaner
WEBSITE AND SOCIAL MEDIA
Website Address
jubileecommunitycentre.com
Social media addresses
Facebook - TheJubileeCommunityCentre
Instagram - @jubileecommunitycenire
Approved by order of the board of trustees on 22 July 2025 and signed on its behalf by:
Mr J M Watson - Chairman - Trustee
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Independent Examiner's Report to the Trustees of Bowdon Community Association
Independent examiner's report to the trustees of Bowdon Community Association
| report to the charity trustees on my examination of the accounts of Bowdon Community Association (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. | 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:
-
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
-
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.
| 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.
David Alexander John Taylor
Harts Limited
Westminster House 10 Westminster Road Macclesfield Cheshire SK10 1BX
22 July 2025
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Bowdon Community Association
Statement of Financial Activities
for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | & | £ | & | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Other trading activities | 2 | 32,353 | - | 32,353 | 27,688 |
| Investment income | 3 | §19 | - | 519 | 120 |
| Total | 32,872 | - | 32,872 | 27,808 | |
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Cost of providing community centre. | 28,253 | - | 28,253 | 24,112 | |
| NETINCOME | 4,619 | - | 4,619 | 3,696 | |
| Other recognised gains/(losses) | |||||
| Gains on revaluation of fixed assets | 7,500 | - | 7,500 | - | |
| Netmovement in funds | 12,119 | - | 12,119 | 3,696 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 53,047 | - | §3,047 | 49,351 | |
| TOTALFUNDSCARRIEDFORWARD | 65,166 | - | 65,166 | 53,047 |
The notes form part of these financial statements
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Bowdon Community Association
:
Balance Sheet 31 March 2025
| 31.3.25 | 31.3.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 6 | 7,500 | - | 7,500 | - |
| CURRENT ASSETS | |||||
| Debtors | 7 | 2,010 | - | 2,010 | 1,337 |
| Cash at bank | 57,376 | - | 57,376 | §3,213 | |
| 59,386 | - | 59,386 | 54,550 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 8 | (1,720) | - | (1,720) | (1,503) |
| NETCURRENT ASSETS | 57,666 | - | 57,666 | 53,047 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 65,166 | - | 65,166 | §3,047 | |
| NET ASSETS | 65,166 | - | 65,166 | 53,047 | |
| FUNDS | 9 | ||||
| Unrestricted funds | 65,166 | §3,047 | |||
| TOTALFUNDS | 65,166 | §3,047 |
TOTAL FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on 22 July 2025 and were signed on its behalf by:
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Mr | M Watson - Chairman - Trustee
i
A
Mr D J Round - Treasurer - Trustee
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The notes form part of these financial statements
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Bowdon Community Association
Notes to the Financial Statements
for the Year Ended 31 March 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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} (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
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.
The Restricted fund has been created to provide a reserve for exceptional repairs to the Charity's premises and can only be used for that particular restricted purpose within the objects of the charity. The restricted fund at year end is NIL (2024 - NIL}.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
- OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.3.25 | 31.3.24 | ||
| £ | Fa | ||
| Hiring fees | 32,353 | 27,688 | |
| 3. | INVESTMENT INCOME | ||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Depositaccountinterest | 519 | 120 |
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Bowdon Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
- TRUSTEES’ REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
- COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| fund | fund | funds | ||
| £ | £ | & | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Other trading activities | 27,688 | - | 27,688 | |
| Investment income | 120 | - | 120 | |
| Total | 27,808 | - | 27,808 | |
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Cost of providing community centre. | 24,112 | - | 24,112 | |
| NET INCOME | 3,696 | - | 3,696 | |
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 49,351 | - | 49,351 | |
| TOTAL FUNDS CARRIED FORWARD | 53,047 | - | 53,047 | |
| 6. | TANGIBLE FIXED ASSETS | |||
| Fixtures | ||||
| and | ||||
| fittings | ||||
| £ | ||||
| COST ORVALUATION | ||||
| Revaluation | 7,500 | |||
| NET BOOK VALUE | ||||
| At 31 March 2025 | 7,500 | |||
| At 31 March 2024 | semmumsenneen | |||
| Cost or valuation at 31 March 2025 is represented by: | ||||
| Fixtures | ||||
| and | ||||
| fittings | ||||
| z | ||||
| Valuationin2025 | 7,500 |
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Bowdon Community Association
Notes to the Financial Statements ~ continued for the Year Ended 31 March 2025
6. TANGIBLE FIXED ASSETS - continued
Fixtures and Fittings were valued on a current market value as at 31 March 2025, by the Treasurer and the Centre Manager.
7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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|||||||||
|---|---|---|---|---|---|---|---|
|31.3.25|31.3.24|
|£|£|
|Trade|debtors|1,617|1,337|
|Prepayments|393|-|
|2,010|1,337|
|8.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR|
|31.3.25|31.3.24|
|£|£|
|Trade|creditors|958|780|
|Taxation|and|social|security|62|62|
|Other|creditors|700|661|
|1,720|1,503|
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9. MOVEMENT IN FUNDS
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||||||
|---|---|---|---|---|
|Net|
|movement|At|
|At|1.4.24|in|funds|31.3.25|
|£|z|£|
|Unrestricted|funds|
|General|fund|53,047|12,119|65,166|
|TOTAL|FUNDS|$3,047|12,119|65,166|
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Net movement in funds, included in the above are as follows:
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|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Gains|and|Movement|
|resources|expended|losses|in|funds|
|£|£|&|£|
|Unrestricted|funds|
|General|fund|32,872|(28,253)|7,500|12,119|
|TOTAL FUNDS|32,872|(28,253}|7,500|12,119|
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Bowdon Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
9. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At|1.4.23|in|funds|31.3.24|
|£|£|£|
|Unrestricted|funds|
|General|fund|49,351|3,696|53,047|
|TOTAL|FUNDS|49,351|3,696|53,047|
|Comparative|net|movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|&|
|Unrestricted|funds|
|General|fund|27,808|(24,112}|3,696|
|TOTAL|FUNDS|27,808|(24,112}|3,696|
|A|current|year|12|months|and|prior|year|12|months|combined|position|is|as|follows:|
|Net|
|movement|At|
|At|1.4.23|in|funds|31.3.25|
|£|£|£|
|Unrestricted|funds|
|General|fund|49,351|15,815|65,166|
|TOTAL|FUNDS|49,351|15,815|65,166|
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A current year 12 months and prior year 12 months combined position is as follows:
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Gains|and|Movement|
|resources|expended|losses|in|funds|
|£|&|£|£|
|Unrestricted|funds|
|General|fund|60,680|(52,365)|7,500|15,815|
|TOTAL FUNDS|60,680|(52,365)|7,500|15,815|
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Bowdon Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Bowdon Community Association
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| Detailed Statement of Financial Activities for the Year Ended 31 March 2025 |
||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| INCOMEAND ENDOWMENTS | ||
| Othertrading activities | ||
| Hiring fees | 32,353 | 27,688 |
| Investment income | ||
| Deposit account interest | 519 | 120 |
| Total incoming resources | 32,872 | 27,808 |
| EXPENDITURE | ||
| Charitable activities | ||
| Centre managerand caretaker | 12,550 | 10,880 |
| Social security | - | 62 |
| Cleaning and waste disposal cost | 1,516 | 2,427 |
| Rates and water | 3,028 | 3,039 |
| Insurance | 488 | A484 |
| Light and heat | §,071 | 4,327 |
| Telephone | 503 | 418 |
| Repairs and renewals | 1,770 | 1,065 |
| Sundries | 822 | (120) |
| 25,748 | 22,582 | |
| Support costs | ||
| Governance costs | ||
| Accountancy fees | 1,060 | 1,530 |
| Website costs | 1,146 | - |
| Professional fees | 299 | —_——— |
| 2,505 | 1,530 | |
| Total resources expended | 28,253 | 24,112 |
| Netincome | 4,619 | 3,696 |
This page does not form part of the statutory financial statements
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