Charity registration number 520141
WOODFORD WAR MEMORIAL COMMUNITY CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-14

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs. R Griffin
Mr. T Tootle
Mrs. J Craig
Mrs. P E Mott
Mrs. L Wood
Mrs. M Wood
Mr. S Exelby
Mrs M Poole
ZA Jones
Mr l Brook
J A Fumess
Charity number
520141
Registered office
Woodford Communty Centre
Chester Road
Woodford
Stockport
Cheshire
SK7 1PS
Independent examiner
Azets Audit Services
Alpha House
4 Greek Street
Stockport
Cheshire
SK3 8AB
United Kingdom

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The trustees present their annual report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document, the Charities Act 2011 and "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts
in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102}" (effective 1 January 2019).
Objectives and activities
The charity's objective is to have a community centre available to the local community and local charitable
groups. There has been no change in these during the year.
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Once again, Trustees are delighted to announce another Suc￿$sfvl year for the Community Centre, resulting in
an overall surplus for the year of £34,264 (2023 £3.511).
The Centre proved to be a popular venue for many regular bookings throughout the year, including ￿bodford Wl,
Woodford Players, sewing classes. badminton groups. a bridge class, dog training classes, plus many other
activities. The Centre was also hired for many one off private celebrations, as well as hosting events organised
by the Committee, including a Macmillan coffee moming and the newly introduced Comedy evenings. Bcokings
remain high for the future, and include some new hirers on a weekly basis.
Again, in order lo try to make the Community Centre even more appealing to hirers, especially for large parties
and wedding ￿lebratIOnS, over £46,000 was spent on renovations. A new hall floor was laid, bi-fold doors
installed, along with new tables for the small hall. banquet chairs and a digital advertising screen. Thanks to a
generous donation from Redrow, a canopy was also purchased to cover the outdoor decked area, newly installed
last year.
The main fundraiser of the year, the Bonfire, was a sell OLrt and On￿ again proved to be very su¢¢essful.
As previously reported. operational costs were kept to a minimum. despite the rising costs encountered in many
areas of expenditure. Funds in the reserve account have decreased due to the high expenditure on repairs and
renovations, however still remain very healthy.
The Trustees are very gratefvl to both the community and the regular hirers for their unstinting support.
Income
WWMCC did not receive any grants in 2023-24.
Hall Hire and Bar Commission
Income has increased from the previous year to £75,041 (2023 £44,405).
Fundraisin
2023-24 saw the level of activities increase over the financial year. with the main event being bonfire night. The
result of the increase of activities generated a pleasing income of £38,928 (2023 £37,945).

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Expenditure
Business rates
WVVMCC'S charitsble status permits it to receive a discount on any Business Rates
eratin
Costs
Alarm maintenance, Caretaking and Cleaning. Gas. INater, Electricity, Grounds maintenance, Security costs
have all been maintained.
Financial review
During the period the total incoming resources were £124,968 (2023 - £84,619). Resources expended totalled
£90,704 (2023- £81,108).
It is the policy of the charity that unrestricted funds which have not been designated for a specfic use should be
maintained at a level equivalent to between three and six month's expenditure. The trustees considers that
reserves at this level will ensure that, in the event of a significant drop in funding. they will be able to continue the
charity's current activities while consideration is given to ways in vthich additional funds may be raised. This level
of reserves has been maintained throughout the year.
Free reserves of the charity totalled £185,927 (2023 £151.663).
Investment Policy
All funds are invested in two bank accounts, a Community Fund and a Reserve account with Barclays Bank. The
trustees continually assess the major risks to which IPMIMCC could be exposed and make sure that a¢¢essible
funds are lodged in an appropriate account.
The trustees have assessed the major risks to which the charty is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Plans for the next financial year- 1st July 2024 to 30th June 2025
The trustees are considering various refurt)ishment options. hire fees and fundraising opportunities.

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Structure, governance and management
The charity is a registered charity (No. 520141). Its registered office is shown on the Legal and Administrative
Information page.
The charity is constituted by a goveming document dated 1 July 1953 and subsequently amended on 6 January
1954, 12 September 2007, 6 May 2010, 13 October 2011 and 25 September 2013.
The Board of Trustees is responsible for the overall governan￿ of the charity.
The trustees who served during the year and up to the date of signature of the financial statements are listed on
the legal and administrative information page.
The twstees are responsible for the appointment of new twstees. New trustees wll only be appointed after due
consideration is given to eligibility, personal competence and specialist skills. New trustees, when appointed, are
inducted into the working of the charity by existing trustees.
The twstees. report was approved by the Board of Trustees.
Mrs. J Craig
Trustee

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WOODFORD WAR MEMORIAL COMMUNITY CENTRE
I report to the trustees on my examination of the financial statements of Woodford War Memorial Community
Centre (the charity) for the year ended 30 June 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requirements of the CharitiesAct 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statemerrts carried out under sedion 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)(b) of the 2011 Act.
Independent examinerfs statement
Your attention is drawn to the fact that the charity has prepared financial statements in aCcOrda￿e with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and
Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the
extant regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confimi that no 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 charity as required by section 130 of the 2011 Act,. or
the financial statements do not accord wth those records" or
the financial statements 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.
I have no COn￿rnS 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 financial statements to
be reached.
Jonathan Ward -ACA
A2ets Audit Services
Alpha House
4 Greek Street
Stockport
SK3 8AB
United Kingdom

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted
funds
2023
2024
Notes
Donations and legacies
Charitsble activities
Investments
2,500
2,500
121,332
1,136
121,332
1,136
84,170
449
Total income
122,468
2,500
124,968
84,619
Ex enditure on:
Charitable activities
90,704
90,704
81,108
Net incoming resources before transfers
31,764
2,500
34,264
3,511
Gross transfers between funds
2,500
(2,500)
Net income for the yearl
Net movement in funds
34,264
34,264
3,511
Fund balances at 1 July 2023
151,663
151,663
148,152
Fund balances at 30 June 2024
185,927
185,927
151,663
The statement of financial activities indudes all gains and losses re¢ognised in the year.
All income and expenditure derive from continuing activities.

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
BALANCE SHEET
AS AT 30 JUNE 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
88,849
56,498
Current assets
Debtors
Cash at bank and in hand
12
14,830
90.062
7,150
93,114
104.892
100,264
Creditors: amounts falling due within
one year
13
(7,814)
(5,099)
Net current assets
97,078
95,165
Total assets less current liabilities
185,927
151,663
Income funds
Unrestricted funds
185.927
151,663
185.927
151.663
The financial statements were approved by the Trustees on .........................
Mrs. J Craig
Trustee

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
Charity information
Woodford War Memorial Community Centre is an unincorporated association constituted by a governing
document.
1.1 Accounting convention
The accounts have been prepared in accordan￿ with the charity's constitution, the Charities Act 2011 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)° (as amended for accounting periods commencing from 1 January 2016). The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Updats Bulletin
1 not lo prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports} Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling. which is the fijnctional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical Cost convention. The principal a¢￿UntIng
policies adopted are set out below.
1.2 Going concem
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has
adequate resources to continue in operational existen￿ for the foreseeable ftjture.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
Icontinued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, 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 classified by activty. The costs of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributatAe to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consistenl with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under heajings
that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities, and those
costs of an indirect nature ne￿$sary to support them.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Freehold land and buildings
Plant and equipment
30A Reducing Balance and over 10 years Straight Line
200￿ Reducing Balan
The gain or loss arising on the disposal of an asset is detemiined as the differen￿ be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date: the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Finanaal Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instwment.
Financial assets and liabilities are offset. wth the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
Icontinued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimales
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the eslimate is revised where the revision affects [￿lY that
period, or in the period of the revision and future penods where the revision affects both current and future
periods.
There are no critical accounting estimates or judgements.

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Donations and legacies
Restricted
funds
Total
2024
2023
Donations and gifts
2,500
Investments
un￿strICted Unrestricted
funds
funds
2024
2023
Interest receivable
1,136
449
10-

) *

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Charitable activities
Icontinued)
For the year ended 30 June 2023
Facilty rentsl
Bonfire l)ther income Hire charges
income
Totsl
2023
Sales within charitable activities
Other income
5,530
37.945
38,875
82,350
1,820
1,820
5,530
37.945
1.820
38,875
84.170
Charitable activities
Community
Bonfire
cent￿ Expenses
2024
2024
Total
2024
Community
Bonfire
cent￿ Expenses
2023
2023
Total
2023
Depreciation and
impairment
Establishment costs
Repairs, maintenance
and caretsker
Subscriptions and
donations
Sundry and other costs
Cleaning
Advertising and
promotion
Entertainment
14,569
17.268
14.569
17.268
7,635
20.771
7,635
20.771
29,686
29,686
32,220
32,220
1.384
1.842
6.098
1.384
16.428
6.098
354
1,065
1,229
354
16,657
1,229
14.586
15,592
645
2,100
645
2,100
345
345
73,592
14,586
88,178
63,619
15,592
79,211
Share of support costs
(see note 7)
Share of governan
costs (see note 7)
654
654
157
157
1,872
1,872
1,740
1,740
76,118
14.586
90,704
65,516
15,592
81,108
12-

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Support costs
Support Governance
costs
costs
2024Support costs Govemance
sts
2023
Office expenses
654
654
157
157
Accountants fees
1.872
1.872
1,740
1,740
654
1.872
2.526
157
1,740
1.897
Analysed between
Charitable activities
654
1,872
2,526
157
1,740
1,897
Trustees
None of the trustees (or any persons connected y￿th them) received any remuneration or benefits from the
charity during the year.
Employees
There were no employees during the year.
10 Taxation
The charity is exempt from tax on income and gains falling wthin section 505 of the Taxes Act 1988 or sedion
252 of the Taxation of Chargeable Gains Act 1992 to the exient that these are applied to its charitable objects.
11 Tangible fixed assets
Freehold land
and buildings
Plant and
equipment
Total
Cost
At 1 July 2023
Additions
89,244
13,917
141.208
33.003
230,452
46.920
At 30 June 2024
103,161
174,211
277.372
Depreciation and impainnent
At 1 July 2023
Depreciation charged in the year
53,559
3,806
120,395
10,763
173,954
14,569
At 30 June 2024
57.365
131.158
188.523
Carrying amount
At 30 June 2024
45,796
43,053
88,849
At 30 June 2023
35,685
20,813
56,498
13-

WOODFORD WAR MEMORIAL COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
12 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
12,401
2,429
5,072
2,078
14,830
7,150
13 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
449
7,365
219
4,880
7,814
5,099
14 Related party transactions
There were no related paty transactions to disdose during the year (2023 - nil).
14-