Littl( Ilsroi7 Coiiiiiiziiiiti:/lssocilltlOll
REGISTERED CHARITY NUMBER: 509757
Re
ort of the Trustee
Unaudited Financial Statements for the Year Ended
31 December 2023
Wright & Co Partnership Limited
Chartered Accountants
The Squires,
5 Walsall Street,
Wednesbury,
WSIO 9BZ

Little Aston Communi
iati
Contents of the Financial Statements
For the Y
cember 2023
Page
Report of the Trustees
Ito3
Independent examiner's report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7tolO
Detailed Statement of Financial Activities
11

Littl Aston Comm
ni
Associat"
Re
Fo
ort of the Trustees
he Year En
l Decem
r 2023
Report of the Trustees
The trustees present their annual report and financial statements of the charity for the year
ended 31 December 2023. The financial statements have been prepared in accordance with the
accounting policies set out in note I to the accounts and comply with the charity's trust deed,
the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard for Smaller Entities published on 16/07/14
OBJECTIVES AND AcfIvITIES
Objectives and aims
The object of the Association is to promote the benefit of the inhabitants of Little Aston and the
neighbourhood, without distinction of sex, political, religious or other opinions by associating
the local authorities, voluntary associations and inhabitants in a common effort to advance
education and to provide facilities in the interests of social welfare for recreation and leisure
activities with the object of improving the conditions of life for the said inhabitants.
Public Benefit
The association's activities are available to everyone. Theatre group organises social and
educational activities for its members, many of whom are senior citizens. Twinning section has
for many years fostered international relations by its association with the group in Burgundy.
Walking group provides its members with social activities combined with exercise. The
association aims to benefit the local community and by its support of Little Aston Recreation
Ground Association and the village hall.
ACHIEVEMENT AND PERFORMANCE
Review of charitable activities in 2023.
Theatre Group had a varied programme of activities during the year. Visits were made to several
theatres and restaurants as well as various days out to places of interest. 23 Members took
part in a three-night break to North Yorkshire. Membership numbers remained constant. A
bench was donated to Little Aston Village Hall in remembrance of Mrs Joy Herbert who was a
Trustee and Chairman of Theatre Group for many years. A donation was also made to
Birmingham Childrens Hospital.
Twinning Section hosted their French friends from St Georges-sur-Baulche. Visits were made
to the Cotswolds and to Birmingham City Centre and there was a group dinner at a local hotel.
There were two successful fund-raising activities - a barbeque and a quiz night.
Walking Group carried out programme of activities during the year.
FINANCIAL REVIEW
Reserves policy
The association controls its expenditure to ensure that financial obligations are covered by
specific income streams. Activities only take place if they are financially viable. The policy is to
keep a small fund in reserve to cover contingencies.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and
to ensure appropriate controls are in place to provide reasonable assurance against fraud and
error.
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Li
ston
omm
As
ciati
ort
heye
the Tr
stees
Ende
IDec
ntin
ber2
23
PLANS FOR THE FUTURE
Theatre Group and Walking Group are planning a full programme of activities for 2024. Twinning
Section members will be paying their bi-annual visit to St Georges-sur-Baulche in Burgundy in
April 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Little Aston Community Association (LACA) is governed by its constitution, adopted on
l October 1979.
Organisational structure
The Trustees form the LACA general committee, who oversee the general management and
policies of the association. For the purpose of its activities, LACA is split into three sub-groups,
each with its own sub-committee, subscription and bank a¢count. These sub-groups are -
Theatre Group
The members take part in trips to theatres, restaurants and places
of interest.
Twinning Section
Little Aston has been twinned with Saint-Georges-sur-Baulche in
Burgundy, France since 1981. The members take part in bi-annual trips
to Burgundy and host their French correspondents on a bi-annual basis.
Walking Group
The members take part in walking trips based on places of interest.
Key management personnel remuneration
The trustees consider the board of trustees as comprising the key management personnel of
the charity in charge of directing and controlling the charity and running and operating the
charity on a day-to-day basis. All trustees give of their time freely and no trustee remuneration
was paid in the year.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
509757
Trustees
Mr S Bennett
Chairman
MrJTSmart
Treasurer
Miss N Herbert (Resigned January 2024)
Mrs A Howle (Resigned August 2023)
Mrs V J Smart
Mr A I Roberts (Deceased January 2024)
Principal address
10 Hathaway Road
Four Oaks
Sutton Coldfield
West Midlands, B75 5JB
Independent Examiner
Mike Atkinson FCA
Wright & Co Partnership Limited
The Squires,
5 Walsall Street,
Wednesburyi
WSIO 9BZ
Page 2

Littl A ton Com
uni
Associatio
Re
ort of the Trustees
continu
for the Y
r Ended 31 De
er 2023
TRUSTEES RESPONSIBILITY STATEMENT
The trustees are responsible for preparing the Report of the Trustees and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts
and Reports) Regulations 2008 and the provisions of the trust deed 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 incoming resources and application of resources, including
the income and expenditure, of the charity for that period.
In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently;observe the methods
and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and to enable them to
ensure that the financial statements comply with the Charities Act 2011, the applicable Charities
(Accounts and Reports) Regulations and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonabSe steps for
the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on behalf of the board by:
S Bennett
Trustee
Dated:
Page 3

In
ittl Ast
en
xaminer,
n Communi
re
rttotheT
Associ
tion
us
es
I report on the accounts for the year ended 31 December 2023 set out on pages five to ten.
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 required.
It is my responsibility to:
examine the accounts under Section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity
Commission (under Section 145{5)(b) of the 2011 Act); and
to state whether particular matters have come to my attention.
Basis of the 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 such 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 statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(i)
which gives me reasonable cause to believe that, in any material respect, the
requirements
to keep accounting records in accordance with Sertion 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and to comply with the
accounting requirements of the 2011 Act
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
(2)
Michael Atkinson FCA
Wright & Co Partnership Limited
Chartered Accountants & Statutory Auditors
5 Walsall Street
Wednesbury
West Midlands
WSIO 9BZ
Date.. 15th July 2024
Page 4

Li
Co
mun
ciati
tem
t of Finan
vitie
eye
Ended 31 December 2023
for
Unrestricted Funds
202
2022
Notes
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income
Investment income
Incoming resources from charitable activities
Theatre Group
Twinning Section
Parent body
1,131
443
974
31
35,139
5,623
25,570
7,940
Total incoming resources
42,336
34,515
RESOURCES EXPENDED
Charitable activities
Theatre Group
Twinning Section
Parent body
Governance costs
31,386
8,332
747
24,353
5,811
653
480
780
Total resources expended
40,945
31,597
NET INCOMING/(OUTGOING) RESOURCES
1,391
2,918
RECONCILIATION OF FUNDS
Total funds brought forward
28,018
25,100
TOTAL FUNDS CARRIED FORWARD
29,409
28,018
The notes form part of these financial statements
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Littl Aston
mmuni
Associ
tion
B lance Sh
et
Asa
IDec
mber 202
Unrestri
ted Fund
202
022
Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
2,494
33,192
1,600
34,027
Cash at bank
35,686
35,627
CREDITORS
Amounts falling due within one year
6,277
7,609
NET CURRENT ASSETS
29,409
28,018
TOTAL ASSETS LESS CURRENT LIABILITIES
29,409
28,018
NET ASSETS
29,409
28,018
FUNDS
10
Unrestricted funds
29,409
28,018
TOTAL FUNDS
29,409
28,018
The financial statements were approved by the Board of Trustees on
and were signed on its behalf by:
S Bennett
Trustee
The notes form part of these financial statements
Page 6

Little A ton C
muni
Associa
ion
Notes to
he Finan
ial Stat
ments
For th Year Ended 31 Decemb
023
I. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise stated in the relevant
note(s) to these accounts. The accounts have been prepared 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 (FRS102) issued on 16 July 2014 and with the Charities Act 2011.
Going Concern
The financial statements have been prepared on a going concern basis.
The Trustees assess whether the use of going concern is appropriate i.e.whether there
are any material uncertainties related to events or conditions that may cast doubt on the
ability of the charity to continue as a going concern. The Trustees make this assessment
in respect of a period of one year from the date of approval of the financial statements.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the
charity is legally entitled to the income and the amount can be quantified with reasonable
accuracy.
Resources expended
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 attivities on a basis consistent with
the use of resources. Grants offered subject to conditions which have not been met at
the year-end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over
its estimated useful life.
Fixtures and fittings
25% / 33 % 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.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
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Littl
ston
ommu
ciation
he Fin
ncial
For th Year
nded
atemen
contin
Dece
ber 202
ed
2. INVESTMENT INCOME
2023
2022
Deposit account interest
443
31
3. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
2023
2022
Theatre
Twinning
Section
Total
Tota I
Group
Activities
Activities
Income from trips, visits and events
Members subscriptions
Gift Aid
33,312
1,130
187
4,632
350
37,944
1,480
252
31,347
1,358
234
65
Members raffle and quiz income
510
576
1,086
40,762
571
35,139
5,623
33,510
4. CHARITABLE ACTIVITIES COSTS
2023
Direct
Costs
2022
Total
Costs
Theatre Group
Twinning Section
Parent Body
31,386
8,332
747
24,353
5,811
653
40,465
30,817
5. TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration, expenses or other benefits paid for the year ended
31 December 2023 nor for the year ended 31 December 2022.
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st
Com
uni
Ass
ation
the Finan
Ista
men
eye
End d 31 Decem
con
r 2023
For
6. TANGIBLE FIXED ASSETS
2023
2022
Fixtures and Fittings
Cost
At l January
247
477
At 31 December
247
247
Depreciation
At l January
247
477
At 31 December
247
247
Net Book Value
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debtors and prepayments
Other debtors
512
710
1,982
890
2,494
1,600
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Deferred Income
Trade creditors
Other creditors
4,990
1,267
20
5,753
1,836
20
6,277
7,609
Page 9

ittl Aston
omm
ni
socia
Notes to the Financial Statements
or
Year Ende
31De
mber
ntinu
023
9. RELATED PARTY TRANSACTIONS
There were no Related Party Transactions for the year ended 31 December 2023 nor for
the year ended 31 December 2022.
10. MOVEMENT IN FUNDS
Net
Atljan
Movement
At 31 Dec
2023
In Funds
2023
Unrestricted Funds
General Fund
28,018
1,391
29,409
TOTAL FUNDS
28,018
1,391
29,409
Net movement in funds, included in the above are as follows:
Incoming
Resou rces
Resources
Movement
In Funds
Expended
Unrestricted Funds
General Fund
42,336
40,945
1,391
TOTAL FUNDS
42,336
40,945
1,391
Page 10

ston Communi
Association
Detailed Statemen
f Finan
ear Ended 31 December 2023
2023
2021
INCOMING RESOURCES
Voluntary income
Subscriptions
Donations
Gift Aid
869
810
112
27
150
137
1,131
974
Investment income
Deposit account interest
443
31
Incoming resources from charitable activities
Income from trips, visits and events
Members subscriptions
Gift Aid
Members raffle and quiz income
37,944
1,480
252
31,347
1,358
234
1,086
571
40,762
33,510
Total incoming resources
42,336
34,515
RESOURCES EXPENDED
Charitable activities
Costs of trips, visits and events
Insurance
Postage and stationery
Telephone
Sundry Expenses
Meeting expenses
Computer Software
Bank Charges
Website Development
Grants Made
36,489
396
713
27,183
406
639
60
486
751
787
360
1,452
346
163
153
92
121
685
40,465
30,817
Governance costs
Accountancy
480
780
Total resources expended
40,945
31,597
NET INCOMING/(OUTGOING) RESOURCES
1,391
This statement does not form part of the statutory financial statements.
2,918
Page 11