Littleilsroil Coiiiiiiliiillvils.fiIioI1 REGIsfERED CHARrrY NUMBER: 509757 of the Trustees and tatemen forth Y 31 De em rEn Wright & Co Partnership Limited Chartered Accountants The Squires, 5 Walsall Street, Wednesbury, WSIO 9BZ
Little As mmuni As ontents of For the Year h Financial Statement nded 31 Decemb r 2 Page Report of the Trustees Ito3 Independent examinerfs report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7tolO Detailed Statement of Financial Activities li
f he Trustees Report of the Trustees The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. 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 Financlal Reporting Standard for Smaller Entitie5 published on 16107114 OBJECTIVES AND AcfIvITIES Objectives and alms The object of the Associatlon 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. PublSc Beneflt The assoclation's activities are available to everyone. Theatre group organises soclal and educational attivities 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 provide5 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 artlvities in 2025. Theatre Group had a varied programme of activities during the year. Visits were made to various places of Interest and to several theatres and restaurants. 27 Members took part in a four-night break to Norfolk. There were 88 members at the end of the year, which was a IOO/o decrease on the previous year. A donation was made to Birmingham Children's Hospital. Twinning Section members hosted their French friends from St Georges-sur-Baulche. They had 2 excursions and a soirée in a local church hall. There were 27 members of Twinning Section at the end of the year, which was a decrease of 4 from 2024. Walking Group carried out a programme of regular monthly walks during the year. There were around 15 members taking part, with each being responsible for organising a walk. FINANCIAL REVIEW Reserves policy The association controls its expendlture 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.
he Trustees he Year Ended 31 D ber 2025 PLANS FOR THE FUTURE Theatre Group and Walking Group are planning a full programme ofactlvities for 2026. Twinnlng Section members will be paying their bi-annual visit to their correspondents who are members of a simllar group in St Georges-sur-8aulche in Burgundy. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The Little Aston Community Association (LACA) is governed by its constitution, adopted on l October 1979. Organisational strurture 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 account. These sub-groups are - Theatre Group The members take part in trips to theatres, restaurants and places of interest. Twinnlng Section Little Aston has been twinned with Saint-Georges-sur-Baulche in Burgundy, France since 1981. The members take part in bl-annual trips to Burgundy and host thelr French correspondents on a bi-annual basis. Walking Group The members take part in walking trips based on place5 of interest. Key management personnel remuneratlon The trustees consi(Jer 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 basls. All trustees give of thelr tlme freely and no trustee remuneration was paid in the year. REFERENCE AND ADMINISTRATZVE DEfAILS Registered Charity number 509757 Trustees Mr S Bennett MrJTSmart Mrs V J Smart Chairman Treasurer Principal address 10 Hathaway Road Four Oaks Sutton Coldfield West Midlands, B75 5JB Independent Examiner Michael Atkinson FCA Wright & Co Partnetship Limited The Squires, 5 Walsall Street, Wednesbury, WSIO 9BZ
ortofth T es con TRUSTEES RespoNSIBILITY STATEMENT The trustees are responsible for preparing the Report of the Trustees and the financlal statements in accordance with applicable law and United Kingdom Accounting Standards (Unlted Klngdom Generally Accepted Accounting Practlce). The law applicable to charities in England and Wales, the Charlties Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provision5 of the trust deed requlres the trLtstee5 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 incomlng resources and application of resources, including the income and expenditure, of the charTty for that period. In preparing those financial statements, the trustees are required to select sultsble accounting policies and then apply them consistentlyi observe the methods and principles in the Charlty SORP: make Judgements and estimates that are reasonable and prudent; state whether applicable accounting Standards have been followed, subject to any materlal 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 wlll contlnue in business. The trustees are responsible for keeping proper accounting records whlch disc105e wlth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charlties Att 2011, the applicable Charltles {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 reasonable steps for the preventlon and detection of fraud and other irregularities. Approved by the trustees and signed on behalf of the board by: S Bennett Trustee Dated: 2021¥.
ent Examiner's re Little Aston mm orttoth T I report on the accounts for the year ended 31 December 2025 set out on pages five to ten. Respective responslbilities of trustees and examiner The charity's trustees are responsible for the preparation ofthe accounts. The charity's trustees consider that an audit is not required for this year (under Sertion 144(2) of the Charities Act 2011 {the 2011 Act)) and that an independent examination is required. It is my responsibility to: examlne the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charlty Commission (under Sectlon 145(5)(b) of the 2011 Act); and to State whether particular matters have corne to my attention. Basls of the independent examlner'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 charlty and a comparison of the accounts psented with those records. It also includes consideration of any unusual item5 or disclosures in the accounts and .5eeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audlt, 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 examlnatlon, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply viith 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 aChed. (2) Michael Atkinson FCA Wright & Co Partnership Limited The Squires, 5 Walsall Street, Wednesbury, WSIO 9BZ Date: IvIL* '
n Communi tatement of Fin r Ended Ivltles l Dece tri 20 Notes INCOMING RESOURCES Incomlng resources from generated funds Voluntary income Investment income 868 984 504 625 Incomlng resources from charitable activities Theatre Group Twinning Sertion Parent body 20.989 2,913 22,630 7,329 Total Incoming resources 25,274 31,568 RESOURCES EXPENDED Charltable artivities Theatre Group Twinning Section Parent body Governance costs 20,743 3,986 876 22,563 6,121 817 600 600 Total resources expended 26,205 30,101 NET INCOMINGI(OUTGOING) RESOURCES (931) 1,467 RECONCILIATION OF FUNDS Total funds brought forward 30,876 29,409 TOTAL FUNDS CARRIED FORWARD 29,945 30,876 The notes form part of these flnancial statements
mm Balance 2025 Unres 2025 Notes FIXED ASSETS Tangible assets 139 CURRENT ASSETS Debtors 1,587 35,833 1,333 33,491 Cash at bank 37,420 34,824 CREDrroRS Amounts falling due within one year 7,475 4,087 NET CURRENT AsseTS 29,945 30,737 TOTAL ASSETS LESS CURRENT LIABILITIES 29,945 30,876 NET ASSETS 29,945 30,876 FUNDS io Unrestrirted fund5 29,945 30,876 TOTAL FUNDS 29,945 30,876 The financial statements were approved by the Board of Trustees on and were signed on its behalf by: io S Bennett Trustee The notes fomi part of these financial statements
lttle Ast mmuni tes For atements mber 2 ar Ended I. ACCOUNTING POLICIES Accountlng 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 Prartice.. Accounting and Reporting by Charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ereland {FRS102) issued on 16 July 2014 and with the Charities Act 2011. Going Concern The financial statements have been prepared on a going concern ba51S. The Trustees assess whether the use of going concern is appropriate l.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 spect 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 Financlal 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 ag9regate all c05t related to the category. Where costs cannot be directly attributed to particular headlngs they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions whlch 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. Equipment 25% 133% 150% on cost Taxation The charlty 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. Restrlcted 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.
Little Aston omm nded 31 December 2025 2. INVESTMENT INCOME Deposit account Inte$t 504 625 3. INCOMING RESOURCES FROM CHARrrABLE AcrivrrIES 2025 2024 Theatre Twinning Section Total Total Group Artlvities Activities Income from trips, visits and events Members subscriptions Gift Aid 19.450 880 2,588 270 22,038 1,150 205 26,633 1,300 215 150 55 Members raffle and quiz income 509 509 1,811 29,959 20,989 2,913 23,902 4. CHARITABLE AcfIvITIES COSTS 2025 Direct Costs 2024 Direct Costs Theatre Group Twinning Section Parent Body 20,743 3,986 876 22,563 6,121 817 25,605 29,501 5. TRUSTEES, REMUNERATION AND BENEFrrs There were no trustee5' remuneration, expenses or other benefits paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
mmuni Notes to t Flnancial St t ar Ended December 202 6. TANGIBLE FIXED Assrrs 2025 2024 Equlpment Cost At l January Addition5 during year Written off during year 278 247 278 (247) At 31 December 278 278 Depreciation At l January Written off during year Charge for year 139 247 (247) 139 139 At 31 December 278 139 Net Book Value 139 7. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Trade debtors and ppayMentS other debtors 638 1,135 198 949 1,587 1,333 . CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Deferred Income Trade creditors 6,406 879 2,390 1,507 190 other creditors 190 7,475 4,087
ittle Aston Communi Assoclati otes to the Financial em 9. RELATED PARTY TRANSACTIONS There were no Related Party Transactions for the year ended 31 December 2025 nor for the year ended 31 December 2024. 10. MOVEMENT IN FUNDS Net Atljan Movement At 31 Dec 2025 In Funds 2025 Unrestricted Funds General Fund 30,876 {9311 29,945 TOTAL FUNDS 30,876 {931) 29,945 Net movement in funds. included in the above are as follows: Incoming Resources Resources Movement Expended In Funds Unrestricted Funds General Fund 25,274 26,205 (931) TOTAL FUNDS 25,274 26,205 (931) io
om cl ion De st em nto Fin nct r Ended 31 Dece b 024 INCOMING RESOURCES Voluntary income Subscriptions Donations Gift Aid 692 762 56 94 120 128 868 Investment income Deposit account Interest 984 504 625 Incomlng resources from charitable artivities Income from trips. visits and events Members subscrlptions Gift Aid Members raffle and quiz Income 22,038 1,150 205 509 26,633 1,300 215 1,811 23,902 29,959 Total incomlng resources RESOURCES EXPENDED Charitable artivitles Costs of trips, visits and events Insurance Postage and stationery Sundry Expenses Meeting expenses Computer Software Bank Charges Website Development Grants Made 25,274 31.568 21,727 428 524 557 25,215 400 765 568 1,220 403 147 94 550 1,401 497 105 177 50 Governance costs Accountancy Support Costs - Other Depreclation of Equipment 25,466 29,362 600 600 139 139 Total resources expended 26,205 30,101 NET INCOMING/(OUTGOING) RESOURCES {931) 1,467 This statement doe5 not form part of the statutory financlal statement5. li