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 p￿sented 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 p￿payMentS
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