DENTON WEST COMMUNITY ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 DENTON WEST COMMUNITY ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CONTENTS PAGE Administrative Infom]ation Report of the Trustees Independent Examiners, Report Ststement of Financial Activities Bal¢mLe Sheet 10 Notes to the financial Statements 11-15 Page I DENTON WEST COMMUNITY ASSOCIATION ADMINISTRATIVE INFORMATION STATUS The Charity was fomied in 1946 and is governed by its current constitution which was adopted on 14 January 2024. PIUNCIPAL OFFICE Hulme Road Denton Manchester M34 2WZ REGISTERED CHARITY NUMBF,R 521092 ACCOUNTAIYTS Graliam Wood Accountants 225 Market Street Hyde Cheshire SK14 IHF BANKERS Co-op Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WI' Page 2 DEIYTON WEST COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The Denton West Community Association (DWCA) is responsible for the operation of the Denton West Community Centre providing accommodation and faciliti¢s to support a range of social, volunteer, leisure and recreational activities benefiting the residents of Denton West. At the DWCC AGM, January 2025, the Treasurer reported that the DWCA was in a good financial position with no debt and a significant reserve in th¢ bank. Monthly income from regular bookings, private parties and events was sufficient to meet running costs and undertake essential repairs and maintenance. A new Management Committee with l O members was also approved at the AGM. Page 3 DENTON WEST COMIIWNITY ASSOCIATION TRUSTEES REPORT CONTINUED FOR THE YEAR FNDED 31ST MARCH 2025 Objeets, Organisation and Activities Charitable Objects The DWCA Charitable Object8 were registered with the Charity Commission in 1961. The current Trustees have updated and simplified them and the following revised objects were approved at the AGM in January 2024: 'To manage and promote use of the Centre as an inclusive community facility and resource for the social, leisure and educational interests in Denton West and the surrounding area., Page 4 DENTON WEST COMMUNITY ASSOCIATION TRUSTEES REPORT CONTINUFD FOR THE YEAR ENDED 31ST MARCH 2025 GOVERNANCE ARRANGEMENTS At the end of the financial year 2024/25 the governance structure for the Centre was a follows: Trustees: Robert Rutt (Chair), Christopher Tarrant, Susan O, Brien (elected February 2023) Bernie Tarrant (elected November 2024) Colin Ingham resigned as a Truste¢ in July 2024 Management Committee: Chair: Robert Rutt Vice Chair: VACANT Treasurer: Christopher Tarrant Susan O'Brien Amanda Jones, Damian O'Brien, Christine Ingham, Irene Dunkerley, Bernie Tarrant, Linda Healey, Diane Ellis. (elected January 2025) Bookings Manager: Operational Support: Page 5 DENTON WEST COMMUNITY ASSOCIATION TRUSTEES REPORT CONTINUED FOR THE YEAR ENDED 31ST MIlRCH 2025 KEY DECISIONS There were no key decision during 2024-25. FINANCES The attached Financial Statements show the current state of finances, which the Committee consider to be steady. The Association's Bankers are the Co-op Bank, Skelmersdale, WN8 6WT. The Independent Fxaminer is Graham Wood Accountants, 225 Market Street, 14yde, Cheshire, SKI 4 1 HF. Page 6 DENTON WE.ST COMTrWNI ES REPORT CONTJNUV.D FOR THE YE c)cI l)N ISTM RCH 025 Trustees Responslbilitlej 'I'h¢ Truslw's are reqLEired, linder the Charity's goveiming do¢uineiiL4. to pi'bpare Accounts for each financial ye&r which give a true dn(I tair view of the state of affairs of the Chariiy and of the iiicome llnd expbndkture of tho Charity for that period and coniply with Lurrent slututory requircm¢nts, In preparing thos¢ ALLounLs th¢ TnisteL8 al'e I'eqLiired to: Select suitsble aL'¢ouiiting p()licies and apply tliein consistently. Mak¢.1 ud&yeiiiciils aiid estimates that are reasonabl¢ and prudent. Follow dpplicable accouiiti ng blandards, subject to any departures (liscloscd and explained in the AccounL%. Pr¢pare the AcLounts on a going concern basis unless innppropriate to presume that the Charity will continue in business. 'I'he TrusleLs are respon$iblL' for kcepiiig proper ac¥ounting records. whicli disclose witli reawnable a￿UraLY at any tiine the Iinaii¢ial positiori of the Charily aiid tfi Lnablc ihem to eiisure that the Alcounts comply wich goveniTng documenls. They are also responsible for safegYLiai'ding the as.4ets ofthe Trust and heii¢c for taking rea3onabl¥ steps t'or the prevontion and deieLtion ot. fraud (ind other inrgiilariiies. By Order of the Tru8to Mr R Rutt (Chairman) Mr C 'faJ'rwit (Treosurer) Page 7 DENTON WEST COMMUNITY ASSOCIATION INDFPENDENT EXAMINERS REPORT TO THF MEMBERS OF DENTON WEST COMMUNITY ASSOCIATION YEAR ENDED 31ST MARCH 2025 Report to the trustees of Denton West Community Association (Charity No. 521092) on the accounts for the year ended 3 1st March 2025, which are set out on pages 9 to 15. Respective Responsibilities of Trustees and Independent Examiners 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) and that an independent examination is needed. Having satisfied ourselves that the charity is not subject to audit and is eligible for independent examination, it is our responsibillty to: Examine the accounts (under section 145 of the Charities Act 2011). To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act 2011). To state whether particular matters have come to our attention. Basis Of Independent Examiner's Statement Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a reviL'w of the accounting records kept by the charity and a comparison of the accounts presented with those records. It al.so incliides consideration of any unusual items or disclosures in the aLcounts and seekin&y of explanations from you as trustces concerning any such matters. The procedures undertaken do not provide all the ¢vidence 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 the matters set out in the statement below. Page 8 DENTON WEST COMMUNITY ASSOCIATION INDEPENDENT EXAMINERS REPORT CONTINUED TO THE MEMBERS OF DENTON WEST COMMUNITY ASSOCIATION YFAR FNDED 31ST MARCH 2025 Independent Examiner's Statement We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination (othcr than that discussed below) which gives us cause to believe that in, any material rcspect: Thc accounting records were not kept in accordance with section 130 of the Charities Act. or The accounts did not accord with the accounting records. or The accounts did not comply with the applicable requirements concerning the forn] 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 whiLh is not a matter considered as part of an independent examination. We have no concerns 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 accounts to be reached. Graham Wood Aecountants. 225 Market Street Hyde Cheshire SK14 IHF 14tb November 2025 Page 9 DENTON WEST COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 Notes Unrestricted Funds 2025 Unrestricted Funds 2024 INCOMING RESOURCFS Activities to generate funds Section activities Community activities Other income to generate funds Investment Income TOTAL INCOMING RESOURCES 10,805 19,584 23,346 321 15,091 15,600 14,213 144 RESOURCF.S EXPENDFD Costs ol. gcnLrating fuiid&i Section activities & special events Community activities Support costs Building expenses Management and administration TOTAL RESOURCES EXPENDED 6,935 4,689 7,740 9,306 14,793 11,698 MOVEMENT IN FUNDS FOR THF. YEAR - SURPLUS/(DEFICIT) OF INCOME FOR THE YEAR TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD 9,554 3,41 I The notes on pages I I to 15 form part of these Financial Statements Page 10 DENTON WEST COMMUNITY ASSOCIATIO LANCE SHF,ET AS T31S ARCH 2025 Note 2025 24 Tangible Assets 10 63,154 60,754 ren Stocks 1,100 1,100 Debtors 1,856 10,465 Buildiiig Socicty acLount Cash &1 Ilaiik and in hand 10,144 914 Amounts falling due within oiie year 12 Net Currenl Assets Net Assets Uiireslri¢led aL'¢Lmulatcd fund 13 Ih Approved by the Board on I l November 2025 and signed on its behajf by., Mr R Rult (Chaimiun) Mr C Tarrant {Tre&8urer) The notes on pages I I to 15 forni part of these Financial Statements Page 11 DENTON WEST COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 l) Accountin Policies The principal accounting policies adopted in the preparation of these Financial Statements are as follows: a) Basis of Accountin The Financial Statements have been prepared using the historical cost convention and are drawn up in accordance with the Statemeni of Recommended Practice Accounting & Reporting by Charities and other applicable accounting standards. b) Flxed Assets Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of thal asset as follows.. Buildings Furniture & Equipment l % per annum using the reducing balance method l O % per annum using the reducingy balance method enditure All expenses are stated inclusive of any V A T irrecoverable. d) Revenue Grants Grants receivable which relate to expenditure are treated as income in the year in which the expenditure is incurred. e) Volunta Income Voluntary income 18 received primarily by way of fund raising events involving the members of the association and also from donations, gifts and allowing members of the public to use the association's premises. a) Cash donations, gifts and cash received from the public in respect of the use of the premises are included in full in the Statement of Financial Activities upon receipt. b) Cash collected by way of fund raising events involving the members is included as income after deducting directly attributable expenditure. The notes to the Accounts show further detail of the income and expenditure in respect of fund raising events. Page 12 DENTON WEST COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 2) Income from section activities Raffles 2,582 2,578 Ladies social 168 182 Special events 3) Income from communi Bar sales activities 4) Other income to Private lettings Donations enerate funds 5,035 726 4,080 86 Rent & welfare Other income 12,749 8,577 40 Grants 5) Investment income Bank interest received 321 144 6) Section activities & s Special events costs ecial events 7) Communi Bar expenses activi ex enses Page 13 DENTON WEST COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 8) Buildin ex enses airs & renewals Repairs & maintenance Safety inspections Gardening 9,878 4,971 1,645 211 515 J Cleanin Cleaning & toilety materials Window cleaner & laund 3,839 400 3,647 450 reciation 465 470 Total building expenses 9) Mana ement & Administration Stationery, postage, printing & advertising Broadband 238 406 257 160 Accountancy Gas & electricity Insurance 630 600 6,199 2,262 1,248 735 10,633 2,172 1,559 400 Rent & water Licences Equipment depreciation Page 14 DENTON WEST COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 10) Tan ible Assets Leasehold Pro ert Furniture & ui Total Cost At I st April 2024 Additions 70,653 56,948 127,601 At 31 st March 2025 reciation 132365 At I st April 2024 Charge for year At 31 st March 2025 Net Book Value 24,127 465 42,720 66,847 31 st March 2025 31 st March 2024 I l) Debtors: Amounts fallin due within one Prepayments & accrued income ear 12) Creditors: Amounts fallin Accruals & deferred incom¢ wi 13) Reeonciliation of Movement in Association Funds Unrestricted General Fund Opening Funds Surplus/(Deficit) for year Closing Funds 75,410 71,999 Page 15 DENTON WEST COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 14) Taxation As the Association is a Registered Charity, ther¢ is no liability to taxation. lementa Information The surplus t'or the yL'ar is sttiled after charging: 2025 2024 Independent Examination L'osts Depreciation 630 600 16) Trustees Remuneration No remun¢rali()ii, direL'tly or indirectly, out of the funds of the Charity was paid or payable for the yLar to a Trustee or to any person or persons known to be connected with any of them. No reimbursement of expenses has been made or is due to be made to any of the Trust¢es in respect of the year.