2024-12-31-accounts - West Rainton And Leamside Community Association

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees Report 2024

At the start of the year a Community Consultation took place with residents able to complete the consultation either online or on a paper copy. The purpose of the Consultation was to determine if residents thought a Village Hall was needed, and if it was, what should it be used for and who would use it. The Consultation closed at the end of January, the results being shared at a Public Meeting a few days later.

267 residents responded to the Consultation and 81.9% agreed the village needed an accessible and good quality village hall for use by the whole community. There were many suggestions of what should be available, including classes and interest groups, family events, private hire availability, community café, with a strong emphasis on activities and classes for young people, and also for older people. There were questions on the condition of the building and its facilities, and the responses indicated that some improvement would be of benefit both inside and outside. Attendees at the Public Meeting offered suggestions as to what improvements should be made including a more attractive and welcoming frontage, better toilets, and the possibility of the internal layout being altered to enable rooms to be used by different groups at the same time. A number of people put their names forward to offer support/volunteer for working groups for re-development, fundraising, and running the Hall.

As the year progressed a small number of volunteers held fundraising events which very successfully raised several thousand pounds. An active re-development group worked with an architect who drew plans to show various possibilities for changes to the building, which were shared with residents and hall hirers at a Public Meeting where they were asked for their opinions, and to choose which option they favoured.

Hall bookings have increased year on year since Covid with 2024 seeing the highest usage for many years. Costs of utilities have increased, but hire charges were able to remain at a level affordable to hirers due to Grants from the Parish Council and Community Chest towards running costs and some essential repairs. Grants were also received from Durham Community Action to enable the plans to be drawn and for consultancy work around the Community Consultation, and from County Durham Community Foundation to enable the Hall to be a Welcome Space during the winter months.

Work was done by volunteers to alter the stage layout in order to create more space for storage to eliminate the need to chairs and tables to be stored at the rear of the Hall.

Repairs were carried out to the roof are above the kitchen to prevent water coming in, guttering was replaced, and some re-pointing completed on the rear wall.

Unfortunately, no volunteers came forward to join a Management Team to run the Hall despite interest shown at the Public Meetings and through the Consultation. Action will have to be taken in 2025 to rectify this situation and create a strong Management Team otherwise the re-development team will be unable to fulfil the wishes of the residents to make improvements to the Hall, and its future will become uncertain.

The results of the Community Consultation showed the need for and the support for the Hall so I have every confidence that a further approach to our community in 2025 will result in a positive outcome.

Jeffrey Morland

Chairman, West Rainton and Leamside Community Association

Registerèd Charity Number". 519757 WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION FINANCIAL STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2024

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION Ann alRe ort & Financial Statem for the Year Ended 31sl December 2023 nts Contents Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes forming part of the Financial Statements

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION istered Chari Number.. 519757 Re ort to the Members on the Unaudited Financial Statements for the Year Ended 31 sl December 2024 Res octive Res on ibi1Slles of Trustee nd Examlner The chariws trustees are responsible for the preparation of the accounts. The charivs trustees consider that an audit is not r8quired for this year under section 144 of the Charities Act 2011 {kne Charities Acr} and that an independent examination is needed. It is my responsibility to.. examlne the accounts under section 145 of the Charitles Act, to follow precedures laid down in the general Directions given by the Charity Commission {under section 145{5llb) of the Charities Act), and to state whether particular matters have come to my attention. Basls of Inde endent Examlnerf Statement My examination was carried out in accordance with 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 the 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 accounls present a 'true 8nd fairf view and the r8POrt is limited to those mattors set out in th8 Statement below. Inde endont Examlnerfs Statement In connection with my oxamination, no m8tt6r has come to my attention., (11 which gives me reasonable cause to believe that in, any material respect, the requlrements. to keep accounting records in accordance with section 130 of the Charities Act; to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met,. or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Richard Middleton MAAT Rayner Whiting & Co 25 Frederick Street Sunderland SR1 1LT

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION Statement of Financial Activities for the Year Ended 31st December 2024 2024 2023 nrestrlc Funds Ld Restrlcte Funds Notes Total Funds Incomln Resources Donations & Memberships Activities for Generating Funds Inveslmenl Income Grants Received 2761 21851 63 13331 2761 21851 63 24570 1623 14415 11239 1150 Total Incomln Resourco 38006 11239 49245 17194 Resources Ex ended Cost of Charitable Activities 7812 10189 18001 10021 Total Resources Ex ended 7812 10189 18001 10021 Net Su lusl Deflclt f r th Perlod 30194 1050 31244 7173 Funds 8rought Forward Transfer Between Funds (33097) (33097) (754531 Funds Carrled Forward 2903 1050 1853 68280

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION Balance Sh t asat 1st December 2024 Notes 2024 2023 Flxèd Assets Freehold Propety (as per Valuation) Gym Equipment 100000 309 100000 412 10 100309 100412 Current A88ets Oebtors Cash at Bank and in Hand 6073 21178 300 5913 12 27251 6213 Current Llabllltle8: Amo Accrued Expenses Loan from ACRE nt6 fallln due wSthln I 14 ear 552 861 552 3391 1413 3943 et urront les 25838 2270 Total As8ets1098 C rrent Llabl Itle 126147 102682 Credltors.. Amount8 fallln Loan from ACRE Loan from Member duo aftor 1 ear 1779 34000 28000 28000 35779 Net sets I Llabllltle 98147 66903 Flnanced b Trustees Account Unrestricled Funds Restricted Funds Revaluation Reserve {2903) 1050 100000 (330971 100000 98147 66903 Signed.. Jeff Morland Slgned.. Janet Tayler Treasurer

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION Notes f rmin art of the Financial Statements for the Year Ended 3151 December 2024 Prlnci al Acc ntin Basls of re aratlon of accounts The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued on 1st January 2015. Fund accountln Unrestricted funds are available for use al the discretion of the trusless to help achieve the objectives of the charity. These funds hav8 nol been designated for other purposes. Costs that are not r81ated to a Restricted fund are set against Unrestricted income. Restricted funds are lo be used in accordance with the restrictions placed upon them by the donors. Restricted funds may also include funds raised by the charity for a particular purpose. Any costs associated with the administering or raising of such funds are set against the spectfic fund. our ndod Expenditure is recognised when a liability is incurred. Contractual arrangements and performance related grants are recognised a5 goods and services are supplied. Other grant payments are recognised when a constructlve obligation arises that result in payment b8ing unavoidable. Charitable activities include both the direct and support costs relating to those activities. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Incomin resources Investment income is r8cwised on a receivable basis. Income from charitable activities includes income received und8r a contract or where entitlement to grant funding is subject to specific conditions is recognised as earned las the related goods or services provided). Grant income included in this category provides funding to support Centre activities and is recognised where there is entitlement, certainty of receipt and the amount measured wilh sufficient reliability. Funds structure The charity holds restricted income funds to account for situations where a donor requires that a donation must be spenl on a particular purpose or where funds have been raised for a specific purpose. l other funds are unrestricted income funds.

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION Note formin rt of the Financial Slat for the Year Ended 31st December 2024 Ments nt. FIX As ets and reclatlon All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset over its estimated useful lrfe, al the following rates.. Gym Equipment 250/0 Reducing Balance Donations and Membarshl nrestricted Funds R stricted Funds Total Funds 2024 Total Funds 2023 Donations Memberships 1761 1000 1761 1000 1103 520 2761 2761 1623 ctlvlte forG n•ra Fund nrestricled Funds Restricted Fund Total Funds 2024 T t IF nds 2023 Hall Hire for Clubs & Events Community Gym Bingo Nights. Lotteries & Raffles Bar & Catering lincl. Popup Café) 17893 939 816 2203 17893 939 816 2203 12690 322 1017 386 21851 21851 14415 Inv6stment Income Bank & Loan Interest Received 63 63 Grant8 Recelved Parish Council Durham CA County Durham Community Chest Fund Durham County Council Neighbourhood Budget 2500 2500 3809 1840 16421 3809 1840 5590 10831 1150 13331 11239 24570 1150

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION miin art of the Financi for the Year Ended 31st December 2024 nt. Direct note 7 Su Cosls note 2023 Cost of Charitable Actlvltles Hall Hire for Clubs & Events Community Gym Bingo Nights, Lotteries & Raffles Bar & Catering lincl. Popup Café> 2914 103 12595 1301 574 260 15509 1404 574 515 8203 969 626 224 255 3272 14729 18002 10022 Support Costs (not8 9} have been allocated lo the cost of each charitable activity using following methods- Hall Hire for Clubs & Events Allocation based on turnover Community Gym Allocation based on area Bingo Nights, Lollenes & Raffles Allocation based on turnover Bar & Catering (incl. Pop-up Café) Albocation based on area trict tricte t IFund 2024 Dlrect C st$ Transport & Catering (Friendly Faces) Durham Area Youth Project Management Costs of Bar & Catering Depr8ciation of Gym Assets 402 2914 2914 255 103 255 103 58 137 358 2914 3272 597 Unre tricted Funds stricte Funds Tot l Fun 024 T tal Funds 2023 Cleaning Costs (including Wages) Utilities Insurances & Licences Repairs and Renewals Telephone & IT Costs Sundry Expenses Bank Charges Loan Interest & Fees Governance Costs (note 9) 295 2352 2661 750 598 92 88 66 552 295 4192 2661 6185 598 92 88 66 552 733 3930 2956 509 478 32 72 162 552 1840 5435 7454 7275 14729 9424

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION N tes formin art of the Financial Slatements for the Year Ended 31st December 2024 cont. 2024 2023 Governance Costs Accountancy Fees 552 552 lo FIX Total Cost at 1 st January 2024 5500 Additions Disposals at 31st Dec•mber 2024 5500 clatlon at 1st January 2024 5088 Provided In the Period Disposals 103 at 31st December 2024 5191 Net Book Valu• at 31 st December 2024 309 at 31st DerAmber 2023 412

WEST RAINTON LEAMSIDE COMMUNITY ASSOCIATION N t s fomiin art of the Financial Statements fort e Year Ended 31st December 2024 2024 20 11. Curront Assets: Debtors Hall Hire for Clubs & Events Community Chest Fund HM Revenue & Customs- Gift Aid 358 5415 300 300 6073 300 2024 20 Bank an inH Unity Trust Current Account Unity Trust Restricled Funds Account Cash in Hand 16933 3149 1096 5297 173 443 21178 5913 20 13 Current Llabllltles: Accrued Ex ense8 Accountancy Fees 552 552 552 552

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION

Registered Charity Number: 519757

Report to the Members on the Unaudited Financial Statements for the Year Ended 31st December 2024

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 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow precedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with 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 the 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 statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(1) 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 Charities Act;
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Richard Middleton MAAT Rayner Whiting & Co 25 Frederick Street Sunderland SR1 1LT