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2024-02-29-accounts

ALDRIDGE CENTRAL COMMUNITY CENTRE

ANNUAL GENERAL MEETING

ANNUAL REPORT – 17[th] May 2024

Good evening, thank you for coming and I welcome you to the Aldridge Community Centre AGM.

A quick introduction of the top table

OUR ACCOUNTANT, PAUL WILCOX, OUR PRESIDENT ANDREW FAIREY, VICE CHAIR MAUREEN TURNER, TRUSTEE WAYNE HIPKISS, TRUSTEE RUSSEL SMITH AND MYSELF CHAIRWOMAN JUNE SMITH

++++++++

The Association is governed by its Constitution, formed in 1964, amended in 1973 and 1982. We are a totally self-funded voluntary body.

To comply with Act of Parliament (Charities Act 2003) the governing body of the Association to deal with day to day matters must be Managing Trustees.

These can be elected from Members of the Association, or Members of the Public from Aldridge and surrounding areas.

We employ two cleaners on part time basis – one working 12 hrs per week and one working 14 hrs per week. Centre also employs to 2 office staff – both part time and both working 16 hrs per week rota based to cover office opening hours Mon – Fri 9.00am – 3.00pm who liaises with both Chair and Trustees.

+++++++++

In 2023/24 we have started refurbishment works in the Foyer & Hall. This is an ongoing project and both rooms will get brand new look once all works have been completed. All works should be completed by end of Summer 2024.

Back in 2022 we also carried out refurbishment works at Bar and Lounge area and feedback form the public how used both room was positive and everyone is commenting how beautiful both rooms look.

The diary is looking very full for the upcoming year. We held a Spring Fair in March that went well and this year we will hold Christmas Fair on Saturday 30[th] November.

I can report that Meadow Flat tenants remain happy with the facilities we provide and renewed their contract for a further year.

All in all I feel a very positive vibe which I hope will grow throughout the year.

We have paid Council Tax, The Bar License, PRS/PPL for the past two years with an appropriate discount, Servicing of fire extinguishers, fire alarm & security alarm.

Therefore ladies and gentlemen, I request that you adopt this Report on behalf of your Trustees.

Date of next AGM May 2025

Aldridge Central Community Association

Audit report of the accountants to the members of Aldridge Central Community Association

Registered Charity Number : 522596

We have prepared the financial statements on pages 2 to 7 which have been prepared in accordance with the Financial Reporting Standards for Smaller Entities, under historical cost convention and the accounting policies set out on page 7.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the financial statements; you consider that the audit is required as stated in the associations constitution. It is my responsibility to report my findings to the members.

Basis of audit report

My audit was carried out in accordance with the general directions given by the Charity Commissioners and auditing standards issued by the Auditing Practises Board. An audit includes an examination on a test basis 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 you as trustees concerning any such matters.

I planned and performed my audit so as to obtain all the information and explanations necessary in order to provide us with sufficient evidence to give reasonable assuranvce that the financial statements are free from material misstatements, whether caused by fraud or other irregularity or error.

Independent examiners statement

In connection with my audit, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

1) to keep accounting records in accordance with S41 of the Act, and

2) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act:

have not been met.

In my opinion the financial statements give a true and fair view of the state of the associations affairs at 28th February 2024 and of its surplus for the year then ended.

Paul Anthony Wilcox Accountants Limited Chartered Certified Accountants The Barn Common Farm Luton Road Chalton LU4 9UH

26th April 2024

Page 1

Aldridge Central Community Association

Accounting Statement for the year ended 28th February 2024

INCOMING RESOURCES
Income from donors
Investment income
Charitable trading income
Non charitable trading income
Other income
TOTAL INCOME
EXPENDITURE
Direct expenditure
Fund raising and publicity
Management and administration
Repairs and maintenance
TOTAL EXPENDITURE
TRANSFER BETWEEN FUNDS
NET INCOMING RESOURCES
REALISED GAINS ON
INVESTMENT ASSETS
UNREALISED GAINS ON
INVESTMENT ASSETS
UNREALISED GAINS ON
TANGIBLE ASSETS
NET MOVEMENT IN FUNDS
FUNDS BALANCE:
BROUGHT FORWARD
CARRIED FORWARD
Restricted
Unrestricted
income
Endowment
Last
funds
funds
funds
year
£
£
£
£
-
-
-
-
9,000
-
-
8,724
70,469
-
-
53,681
17,644
-
-
13,314
26,830
-
-
2,668
123,943
-
-
78,387
12,770
-
-
10,175
-
-
-
-
78,791
-
-
58,503
23,855
-
-
33,084
115,416
-
-
101,762
2,627
2,627
-
-
-
11,154
2,627
-
-
23,375
-
-
-
-
-
-
-
-
-
-
-
-
-
11,154
2,627
-
-
23,375
-
132,105
17,515
-
172,995
143,259
14,888
-
149,620

Page 2

Aldridge Central Community Association

Balance sheet at 28th February 2024

Notes
Fixed assets
Tangible assets (restricted fund)
1
Current assets
Stock
Cash at bank
2
Cash in hand - bar
Debtors
Prepayments
Current liabilities
Accruals
Net current assets
Total assets less current liabilities
Capital and reserves
Unrestricted funds
3
Restricted funds
4
2024
£
£
14,888
4,080
133,377
250
7,682
2,622
148,011
4,752
4,752
143,259
158,147
143,259
14,888
158,147
2024
£
£
14,888
4,080
133,377
250
7,682
2,622
148,011
4,752
4,752
143,259
158,147
143,259
14,888
158,147
2023
£
£
17,515
2,092
117,478
450
8,910
4,225
133,155
1,050
1,050
132,105
149,620
132,105
17,515
149,620
2023
£
£
17,515
2,092
117,478
450
8,910
4,225
133,155
1,050
1,050
132,105
149,620
132,105
17,515
149,620
148,011 133,155
4,752 1,050
4,752 1,050
158,147 149,620
143,259
14,888
132,105
17,515
158,147 149,620

The financial statements were approved by the board on 26th April 2024 and signed on its behalf:

…………………………….. J Smith Chairman

The notes on pages 6 to 7 form part of these financial statements

Page 3

Aldridge Central Community Association

Income and expenditure account for the year ended 28th February 2024

Notes
Income
Room hire : Bar
Room hire : Other
Subscriptions
Interest received
Bar rent
Legacy
Other income
Expenditure (see below)
Add : surplus from Bar account (see page 5)
Add : surplus from flat
5
Net surplus/(deficit)
3
Expenditure
Wages and national insurance
Rates
Honorariums
Insurance
Water
Light and heat
Postage stationery computer software
Cleaning and disposal costs
Telephone
Licences
Sundries
Accountancy
Bank and card charges
Professional fees
Donations and barn dance
Depreciation
Buildings maintenance
6
2024
£
£
5,278
65,191
278
-
-
26,077
475
97,299
99,990
2,691
-
3,725
7,493
8,527
47,829
454
1,050
3,356
1,031
12,484
2,232
2,601
1,025
771
863
1,080
495
1,019
-
2,501
78,791
21,199
99,990
2024
£
£
5,278
65,191
278
-
-
26,077
475
97,299
99,990
2,691
-
3,725
7,493
8,527
47,829
454
1,050
3,356
1,031
12,484
2,232
2,601
1,025
771
863
1,080
495
1,019
-
2,501
78,791
21,199
99,990
2023
£
£
7,121
46,560
286
39
-
-
2,382
56,388
87,829
31,441
-
497
7,569
23,375
-
35,620
685
-
2,989
605
7,507
677
1,944
799
673
634
1,050
208
1,019
1,150
2,943
58,503
29,326
87,829
2023
£
£
7,121
46,560
286
39
-
-
2,382
56,388
87,829
31,441
-
497
7,569
23,375
-
35,620
685
-
2,989
605
7,507
677
1,944
799
673
634
1,050
208
1,019
1,150
2,943
58,503
29,326
87,829
2,691
-
3,725
7,493
31,441
-
497
7,569
8,527 23,375
-
47,829
454
1,050
3,356
1,031
12,484
2,232
2,601
1,025
771
863
1,080
495
1,019
-
2,501
35,620
685
-
2,989
605
7,507
677
1,944
799
673
634
1,050
208
1,019
1,150
2,943
78,791
21,199
58,503
29,326
99,990 87,829

Page 4

Aldridge Central Community Association

Bar income and expenditure account for the year ended 28th February 2024

Notes
Income
Cost of sales
Opening stock
Purchases
Less closing stock
Gross profit
Expenditure
Wages and ni
Licences
Repairs
Refurbishment costs
Rent
Depreciation
Net surplus
2024
£
£
17,644
2,092
12,122
14,214
4,080
-
10,134
7,510
2,510
180
969
-
-
126
3,785
3,725
2024
£
£
17,644
2,092
12,122
14,214
4,080
-
10,134
7,510
2,510
180
969
-
-
126
3,785
3,725
2023
£
£
13,314
2,000
7,160
9,160
2,092
-
7,068
6,246
2,779
180
824
1,818
-
148
5,749
497
2023
£
£
13,314
2,000
7,160
9,160
2,092
-
7,068
6,246
2,779
180
824
1,818
-
148
5,749
497
14,214
4,080
-
9,160
2,092
-
2,510
180
969
-
-
126
2,779
180
824
1,818
-
148
7,510
3,785
6,246
5,749
3,725 497

Page 5

Aldridge Central Community Association

Notes to the accounts for the year ended 28th February 2024

1. Tangible fixed assets
Net book value
Brought forward
Additions
Depreciation
Charge for the year
Net book value
At 28th February 2024
2. Bank accounts
General account
Bar account
Savings account
3. Unrestricted funds
Brought forward
Surplus/(deficit) for the year
Fixed asset depreciation transfer
Closing balance
4. Restricted funds
Brought forward
Depreciation transfer
Transfer (committed expenditure)
Closing balance
Made up as follows:
Fixed asset fund
Fixtures &
Fixtures &
fittings
fittings
buildings
office
£
£
2,115
33
-
-
Fixtures &
fittings
Building
bar
extension
£
£
839
14,528
-
-
Total
£
17,515
-
2,115
33
839
14,528
17,515
317
5
126
2,179
2,627
317
5
126
2,179
2,627
1,798
28
713
12,349
14,888
2024
£
97,463
2,344
33,570
133,377
132,105
8,527
2,627
143,259
17,515
2,627
-
-
14,888
14,888
14,888
2023
£
107,961
9,517
-
117,478
152,389
23,375
-
3,091
132,105
20,606
3,091
-
-
17,515
17,515
17,515

Page 6

Aldridge Central Community Association

Notes to the accounts for the year ended 28th February 2024

5. Flat
Rental income
Costs
Net Surplus
6. Buildings maintenance
CCTV
Defibrillator
Cupboards and furniture
Replacement TV
Floor polisher
Replacement computers
Decorating/handyman
Lighting and electrical
Plumbing and heating
Replacement curtains
Automatic door system
General maintenance
2024
£
9,000
1,507
7,493
3,180
1,313
824
699
569
599
7,055
1,250
2,805
-
-
2,905
21,199
2023
£
8,685
1,116
7,569
-
-
-
-
-
2,434
8,308
5,854
878
7,856
2,156
1,840
29,326

7. Accounting policies

Basis of preparation of financial statements

The financial statements are prepared under the historical cost convention.

Tangible assets and depreciation

Tangible assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings buildings 15% reducing balance basis
Fixtures and fittings office 15% reducing balance basis
Fixtures and fittings bar 15% reducing balance basis
Building extension 15% reducing balance basis

Taxation

No provision for tax has been made on the basis that the charity is not liable to tax.

Page 7

Aldridge Central Community Association

Audit report of the accountants to the members of Aldridge Central Community Association

Registered Charity Number : 522596

We have prepared the financial statements on pages 2 to 7 which have been prepared in accordance with the Financial Reporting Standards for Smaller Entities, under historical cost convention and the accounting policies set out on page 7.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the financial statements; you consider that the audit is required as stated in the associations constitution. It is my responsibility to report my findings to the members.

Basis of audit report

My audit was carried out in accordance with the general directions given by the Charity Commissioners and auditing standards issued by the Auditing Practises Board. An audit includes an examination on a test basis 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 you as trustees concerning any such matters.

I planned and performed my audit so as to obtain all the information and explanations necessary in order to provide us with sufficient evidence to give reasonable assuranvce that the financial statements are free from material misstatements, whether caused by fraud or other irregularity or error.

Independent examiners statement

In connection with my audit, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:

1) to keep accounting records in accordance with S41 of the Act, and

2) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act:

have not been met.

In my opinion the financial statements give a true and fair view of the state of the associations affairs at 28th February 2024 and of its surplus for the year then ended.

Paul Anthony Wilcox Accountants Limited Chartered Certified Accountants The Barn Common Farm Luton Road Chalton LU4 9UH

26th April 2024

Page 1

Aldridge Central Community Association

Accounting Statement for the year ended 28th February 2024

INCOMING RESOURCES
Income from donors
Investment income
Charitable trading income
Non charitable trading income
Other income
TOTAL INCOME
EXPENDITURE
Direct expenditure
Fund raising and publicity
Management and administration
Repairs and maintenance
TOTAL EXPENDITURE
TRANSFER BETWEEN FUNDS
NET INCOMING RESOURCES
REALISED GAINS ON
INVESTMENT ASSETS
UNREALISED GAINS ON
INVESTMENT ASSETS
UNREALISED GAINS ON
TANGIBLE ASSETS
NET MOVEMENT IN FUNDS
FUNDS BALANCE:
BROUGHT FORWARD
CARRIED FORWARD
Restricted
Unrestricted
income
Endowment
Last
funds
funds
funds
year
£
£
£
£
-
-
-
-
9,000
-
-
8,724
70,469
-
-
53,681
17,644
-
-
13,314
26,830
-
-
2,668
123,943
-
-
78,387
12,770
-
-
10,175
-
-
-
-
78,791
-
-
58,503
23,855
-
-
33,084
115,416
-
-
101,762
2,627
2,627
-
-
-
11,154
2,627
-
-
23,375
-
-
-
-
-
-
-
-
-
-
-
-
-
11,154
2,627
-
-
23,375
-
132,105
17,515
-
172,995
143,259
14,888
-
149,620

Page 2

Aldridge Central Community Association

Balance sheet at 28th February 2024

Notes
Fixed assets
Tangible assets (restricted fund)
1
Current assets
Stock
Cash at bank
2
Cash in hand - bar
Debtors
Prepayments
Current liabilities
Accruals
Net current assets
Total assets less current liabilities
Capital and reserves
Unrestricted funds
3
Restricted funds
4
2024
£
£
14,888
4,080
133,377
250
7,682
2,622
148,011
4,752
4,752
143,259
158,147
143,259
14,888
158,147
2024
£
£
14,888
4,080
133,377
250
7,682
2,622
148,011
4,752
4,752
143,259
158,147
143,259
14,888
158,147
2023
£
£
17,515
2,092
117,478
450
8,910
4,225
133,155
1,050
1,050
132,105
149,620
132,105
17,515
149,620
2023
£
£
17,515
2,092
117,478
450
8,910
4,225
133,155
1,050
1,050
132,105
149,620
132,105
17,515
149,620
148,011 133,155
4,752 1,050
4,752 1,050
158,147 149,620
143,259
14,888
132,105
17,515
158,147 149,620

The financial statements were approved by the board on 26th April 2024 and signed on its behalf:

…………………………….. J Smith Chairman

The notes on pages 6 to 7 form part of these financial statements

Page 3

Aldridge Central Community Association

Income and expenditure account for the year ended 28th February 2024

Notes
Income
Room hire : Bar
Room hire : Other
Subscriptions
Interest received
Bar rent
Legacy
Other income
Expenditure (see below)
Add : surplus from Bar account (see page 5)
Add : surplus from flat
5
Net surplus/(deficit)
3
Expenditure
Wages and national insurance
Rates
Honorariums
Insurance
Water
Light and heat
Postage stationery computer software
Cleaning and disposal costs
Telephone
Licences
Sundries
Accountancy
Bank and card charges
Professional fees
Donations and barn dance
Depreciation
Buildings maintenance
6
2024
£
£
5,278
65,191
278
-
-
26,077
475
97,299
99,990
2,691
-
3,725
7,493
8,527
47,829
454
1,050
3,356
1,031
12,484
2,232
2,601
1,025
771
863
1,080
495
1,019
-
2,501
78,791
21,199
99,990
2024
£
£
5,278
65,191
278
-
-
26,077
475
97,299
99,990
2,691
-
3,725
7,493
8,527
47,829
454
1,050
3,356
1,031
12,484
2,232
2,601
1,025
771
863
1,080
495
1,019
-
2,501
78,791
21,199
99,990
2023
£
£
7,121
46,560
286
39
-
-
2,382
56,388
87,829
31,441
-
497
7,569
23,375
-
35,620
685
-
2,989
605
7,507
677
1,944
799
673
634
1,050
208
1,019
1,150
2,943
58,503
29,326
87,829
2023
£
£
7,121
46,560
286
39
-
-
2,382
56,388
87,829
31,441
-
497
7,569
23,375
-
35,620
685
-
2,989
605
7,507
677
1,944
799
673
634
1,050
208
1,019
1,150
2,943
58,503
29,326
87,829
2,691
-
3,725
7,493
31,441
-
497
7,569
8,527 23,375
-
47,829
454
1,050
3,356
1,031
12,484
2,232
2,601
1,025
771
863
1,080
495
1,019
-
2,501
35,620
685
-
2,989
605
7,507
677
1,944
799
673
634
1,050
208
1,019
1,150
2,943
78,791
21,199
58,503
29,326
99,990 87,829

Page 4

Aldridge Central Community Association

Bar income and expenditure account for the year ended 28th February 2024

Notes
Income
Cost of sales
Opening stock
Purchases
Less closing stock
Gross profit
Expenditure
Wages and ni
Licences
Repairs
Refurbishment costs
Rent
Depreciation
Net surplus
2024
£
£
17,644
2,092
12,122
14,214
4,080
-
10,134
7,510
2,510
180
969
-
-
126
3,785
3,725
2024
£
£
17,644
2,092
12,122
14,214
4,080
-
10,134
7,510
2,510
180
969
-
-
126
3,785
3,725
2023
£
£
13,314
2,000
7,160
9,160
2,092
-
7,068
6,246
2,779
180
824
1,818
-
148
5,749
497
2023
£
£
13,314
2,000
7,160
9,160
2,092
-
7,068
6,246
2,779
180
824
1,818
-
148
5,749
497
14,214
4,080
-
9,160
2,092
-
2,510
180
969
-
-
126
2,779
180
824
1,818
-
148
7,510
3,785
6,246
5,749
3,725 497

Page 5

Aldridge Central Community Association

Notes to the accounts for the year ended 28th February 2024

1. Tangible fixed assets
Net book value
Brought forward
Additions
Depreciation
Charge for the year
Net book value
At 28th February 2024
2. Bank accounts
General account
Bar account
Savings account
3. Unrestricted funds
Brought forward
Surplus/(deficit) for the year
Fixed asset depreciation transfer
Closing balance
4. Restricted funds
Brought forward
Depreciation transfer
Transfer (committed expenditure)
Closing balance
Made up as follows:
Fixed asset fund
Fixtures &
Fixtures &
fittings
fittings
buildings
office
£
£
2,115
33
-
-
Fixtures &
fittings
Building
bar
extension
£
£
839
14,528
-
-
Total
£
17,515
-
2,115
33
839
14,528
17,515
317
5
126
2,179
2,627
317
5
126
2,179
2,627
1,798
28
713
12,349
14,888
2024
£
97,463
2,344
33,570
133,377
132,105
8,527
2,627
143,259
17,515
2,627
-
-
14,888
14,888
14,888
2023
£
107,961
9,517
-
117,478
152,389
23,375
-
3,091
132,105
20,606
3,091
-
-
17,515
17,515
17,515

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Aldridge Central Community Association

Notes to the accounts for the year ended 28th February 2024

5. Flat
Rental income
Costs
Net Surplus
6. Buildings maintenance
CCTV
Defibrillator
Cupboards and furniture
Replacement TV
Floor polisher
Replacement computers
Decorating/handyman
Lighting and electrical
Plumbing and heating
Replacement curtains
Automatic door system
General maintenance
2024
£
9,000
1,507
7,493
3,180
1,313
824
699
569
599
7,055
1,250
2,805
-
-
2,905
21,199
2023
£
8,685
1,116
7,569
-
-
-
-
-
2,434
8,308
5,854
878
7,856
2,156
1,840
29,326

7. Accounting policies

Basis of preparation of financial statements

The financial statements are prepared under the historical cost convention.

Tangible assets and depreciation

Tangible assets are stated at cost less depreciation.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings buildings 15% reducing balance basis
Fixtures and fittings office 15% reducing balance basis
Fixtures and fittings bar 15% reducing balance basis
Building extension 15% reducing balance basis

Taxation

No provision for tax has been made on the basis that the charity is not liable to tax.

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