2024-12-31-accounts

REGISTERED CHARITY NUMBER: 523002 Re Drt of the Trustees and Una￿d[ted Financial Statements for Ihe Year Ended 31st December 2024 for Bentl Heath Communi Associatio Wcst. Chartcrcd ACCOUnL￿ts Suite K, Priest House 1624 High Street Knowle Solihull West Midlands B93 OJU

Bentle Heath Communi clation Qontents of the Finaiicial Siatements for the Year Ended 31st Deeember 2 Page Chairman's Report Report of the Trnstees 2 ￿ 3 Independent E¥aminer's Report Statement of Financial Artlvlties Balance Sheet Notes to tbe Financial Ststements

Bentle Heath Communi Association Chairman's Re ort for the Year Ended 31st December 2024 2024 has been a challenging year in many Tespects; Alan Lan& our leading member and Lettings Secretary passed away in June. His dedication, enthusiasm and experience oveT many years will be greatly missed. His loss was closely followed by the decisions of the Secretary and Tre&surer, Roger Wilks and Jim CrooL to step down after I l years of loyal and valuable service. and we are gratefid to have had their help for so long. We have been fortunate to find two new volunteers, John Hindle has taken over the Lettings n)le to great effect. and Sue Haine5, who has previous accountancy experience h8s volunteerwj to be Treasurer. We have also gained 2 new younger members, with enthusiasm and different ar￿ of expertise who are already proving be assels, and may be the future. Regular booktngs for the hall rematn steady, many hirers have been us for ycar4 and the one-off weekend bookings remain strong. The Committee has decided to move into the trchnology age and has purchased an online booking and invoicing system. Ii may prove to be a big step forwar(L There h&s been CODsiderdble expenditure this year on improvemellts to the hall. thanks to OUT indefatigable Facilities Manager, John Rigby . We have installed ccrv to deter vandals and nuisance, and a hearivjg loop is now in pl8¢e. We are CULTently exploring instslling an audio viwal system. Improvements have been made to the drainage, and all exterior briLkwork nuw beeTL r¢pointcd. Wc havc also purchascd more chairs to accommodate the maximum numbcr of pwpl¢ pcttnitted by the fiTC awssmenL I should like to thank all committee members who have served this year for their time and effort in helping to keep the Hall maintained to such a high standard and contributing to its ongoing succcssful usc by thc local community. Richard Bryant Chairrnan. Bentley Heath Community Association Page I

Bentle Heath Communi Association ort of the Trustees for the Year Ended 31st December 2024 The t￿￿ffts preseni their report with the financial ￿aleMents of the charity for the year ended 31st Decembcr 2024. Tile tn￿leeS havc adoptcd the piovisions of Accounting and Reporting by Clwities.. Statement of Rccommended Practice applicable to charities preparing their accounts in ac¢ordallce wtth Ihe Financial Reporting SLindard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Bcntlcy Heath ComTnunity Association (BHCA) aims to rnanage and maintain thc Bcntley Heath Community Centre for thc use of inhabitants of Bentley Heath and thc surrounding area withoui distinction of polttical, rcligious or other opinions, including use for meetings, lectures and classes, and other fom)s of rccreation and leR5ure-time occupatio including parties. with the object of improving their conditions of life. Thcse objectives have been chosen w]th regard io guidancc on public b¢ncfit as set out by the Charity Colljmission. Cuucnt activities include many varied fornts of xercise and martial arts, dancing. art classes. U3A gatherings, gardening clubs. Brownies and Rainbows and various other interest groups. FllVANCL4L REv￿w Financial position The results for the year are shown in the statement of finaucial activities for the year ended 31 December 2024 on page 5. The net deficit in operating activities for the ycar is (£4,967) (2023=(£5,451 }). The Trustees believe that the financial position of BHCA is satisfactory. Thc net current assets of £35,317 (2023.. £34,422) are considered adequate to cover the on-going financial commitments of the charity. Reserves policy The Trustees are mindfvl that the long-tenn viability of the charity requires them to retsin sufficient fvnds to meet a portiort of Annual overheads and to ensure the building can be maintained to a high standard. The Trustccs have agreed policy of holding reserves representing six months, operating Costs and a further reserve of £20.000 is deemed prudent for exceptional expendittwe of a one-off nawre. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document BHCA is a registered, uninc0￿rated charity, defined by its constitution. The Management Committee has responsibility for the daY-t(￿aY admiillstration of BHCA. Recruitment and appointment of new trustees Trustees are appointed from the Management Committee in accordance with the constitution. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 523002 Principal address Bentley Heath Community Centre Widney Road Bentley Heath Solihull B93 9BQ Trustees R Bryant J Cmok (resigned 91912024) A Lang (rcsiwcd 291412024) J Rigby R Wilks (resigned 91912024) S Haines (appointed 91912024) J Hindle (appointed 161712024) Page 2

Bentle A550ciatio Heath mmunl ort of the Trustees ror tbe Ye4r EDded 315t December 2024 REFERENCE AND ADMINISTtL4TIVE DET.411S Independent Ex8mlner Susan Wcst FCA West- Chartcrcd Accounianls Suite K, Pri¢￿t House 1624 High Stre¢t Knowle Solihull West M?dlan(Ls B93 OJU Approv￿} by order of the iK>ard of trustees on............................................. ar￿1 signed on its behalf by: R BryaDt- TnJste¢ Page 3

Inde endent Examiner's Re Bentle Heath Commutti Association ort to the Truste￿ or Independent examiner's report to the tru5tee5 of Bentley Heath Community Association I report to the charity trustees on my exatnination of the accoutLts of Bentley Heath Con]munity Association (the Trust) for the year ended 3 1st De￿rnber 2024. Responsibilities and basis of report As the chartty trustees of the Trust you are responsible for the pteparntion of the accounts in accordance with the requirements of the Charities Act 2011 Cthe Arf). I report in respect of my examin2tion of the Truses accounts caTried out under Section 145 of the Act 2nd in cgnying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5)(b) of the Act. Independent examiner's statement I have completed my examination. I confllm that no material matters have come to my attention in connection with the exaMI￿tion giving me cause to bclicvc in ally n]at¢rial tesp¢ct: accoulltll￿ rccords were not kept in respect of the Trust a5 required by Section 130 of the Act; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Account5 and Reports) Regulations 2008 other than any Tequirement that the accounts give a tNe and fair view which is not a matter considered as part of an independent examination. I have no concern8 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 lo be reach Susan West FCA W¢5t- Chartered AccounL2nts Suit¢ L Pric5t Hou5 1624 High Street Knowlc Solihull West Midlands B93 OJU Page 4

Bentle Heath Communi Association Statement of Financial Activities for the Year Ended 315t December 2024 2024 Unrestricted funds 2023 Total fimds Notes INCOME AND ENDOWMENTS FROM Donation5 and legacies 71)0 Other trading a¢tivities Investment income 33,242 800 32,947 299 Total 34,742 33,246 EXPENDrruRE ON Raising funds 39,109 37,737 Other 600 960 Total 39,709 38,697 NET INCOMEI(EXPEIYDITURE) (4,967) (5,451) RECONCILIATION OF FUIWS Total funds brought fonvard 72,526 77.977 TOTAL FUNDS CARRIED FORWARD 67559 72,526 The notes folln part of these financial statements Page 5

Bentle Heath Communi Association Balance Sheet 31st December 2024 2024 Unrestricted funds 2023 Total fijnds Noles FIXED ASSETS Tangible assets 32,242 38,104 CURRENT ASSETS Debtors Cash at bank 1,608 37,148 1,106 37,118 3&756 38224 CREDITORS Amounts faIling due within one year (3,439> (3,802) NET CURRENT ASSETS 35J17 34.422 TOTAL ASSETS LESS CURRENT LIABILITIES 67,559 72.526 NET ASSETS 67559 72.526 FUNDS Unrestrtcted ￿ndS 67,559 72.526 TOTAL FUNDS 67,559 72.526 The fina statements approved by the Board of Trustees and authorised for issue were signed on its behalf by: on RBryant-T lee The notes fom) part of these fllwicial statements Page 6

Bentle Heath Communfi Association Notes to the Financial Statements for the Year E.nded.Ilst December 2024 ACCOUWnNC POLICIES Basis of preparing the financial statements The financial statements of th¢ chaTity. which is a public bcncfit cntity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Rewrting by Charities: Statenient of Recommended Practice applicable to charities prcparing thcir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l J2nu2ry 2019),, Financial Reporting Standard 102 'The Financial RqM)rting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The finan¢ial statements have been prepared under the historical cost convention. Income All income is recogttised in the Stsiement of Financi21 Activities once the charity entitlement to the hnds, it is probable that the income will be received ond the amount can be measur¢d reliably. Expenditure Liabilities are reco￿lSed as ¢xpenditur¢ as soon LS ther¢ is a legal or constructiv¢ obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditt￿e is accounted for on an accwals basis and has been classified under headingg that aggregate all cost rel&ted lo the ealegory. Where costs &qnnot be directly attributed lo particular heading5 th¢y have been allocated to activities on a basis consistellt with the use of resourccs. Tangible filed assets Depreciation is provided at the following ar￿Ual rates in order to write off each asset over its estimated use￿1 life. Leasehold land & buildings over the peri(Ki of the lease Taxation The eharity is exempt from tax on its clwitable activities. Fund accounting UDrcstri¢t¢d funds can be us¢d in accordance with the charitable objectives at the discretion of the ttvst¢¢s. Restricted fimds can only be used for particular restricted puryx>ses within the objects of the clwity. Restrictions arise when specified by the donor or when fund5 are rdised for particular restricted PUTposes. Further explanation of the nature and purpose of each fund is included in thc note5 to the financial statemcnts. Hire purchase and lea5in% commitments Rentals paid under operdting leases are charged to the Statement of FinanciaI Activities on a straight line basis over the period of the lease. Page 7 continued...

Heath Communi Assoeiation Notes to the Financial Statements- eontinued for the Year Ended 31st December 2024 OTHER TRADING AcfIviTIES 2024 2023 Room hire 33,242 32,947 INVESTMENT INCOME 2024 2023 Dcposit account interest 800 299 TRUSTEES, REMUNERATION AND BENEFrrs There were no trustces, remunerdiion or other benefits for the yedr ended 3 Isi December 2024 nor for the year ended 3 1st Dcccmbcr 2023. Trustees, expeuses Expcnsc5 lotalling £809.88 were reimbuTs¢d to the trustees during this period (2023 £594.59). COTrIPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIES Unrcstrictcd funds INCOME AND ENDOWMENTS FROM Other tradiug activities Investment Tncome 32.947 299 Total 33.246 EXPENDITURE ON Raising funds 37,737 Other 960 Total 38.697 NET INCOMEI(EXPENDITURE) (5,451) RECONCILIATION OF FUNDS Total thnds brought fonvard 77,977 TOTAL FUNDS CARRIED FORWARD 72,526 Pagc 8 continued...

Bentle Heatb Communi Association Notes to the Financial Statements- continued for the Year Ended 31st December 2024 TANCIBLE FIXED ASSETS Leasehold l<ind & buildings COST OR VALUATION Al Igt January 2024 and 3 1st December 2024 85,000 DEPRECIATION Ai Isl January 2024 Charge for year 46,896 5,862 At 31 st December 2024 52,758 NET BOOK VALUE At 3 1st D¢C¢mb￿ 2024 32,242 At 3 1st December 2023 38,104 Cost or valuation at 3 1st DeAYmber 2024 is represented by: Leasehold land & buildings Valuation in 2017 85,000 If land and buildings had not been revalued they would have been tncluded at the following historical cost: 2014 2023 Cost 3285 3,285 Leasehold land xnd buildings were valued on an open market basis on 28th April 2017 by Mr R Pomfret (FRICS). DEBTORS: AMOUP4TS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 793 815 1.106 1,608 1,106 Page 9 continued...

Bentle Heath Communi A550ciation Notes to the Financial Statements- continued for the Year Ended 31st December 2024 CREDrroRS: AMouNfs FALLING DUE wITll￿ ONE YEAR 2024 2023 Trdde creditors Other creditors 2,839 600 2,842 960 3.439 3.802 MOVEIVIENT IN FUNDS Net movement in fimds At 31.12.24 At 1.1.24 Unrestricted fund5 GelleTal fund Revaluation reserve 35,892 36,634 668 (5,635) 36,560 30,999 72,526 (4,967) 67,559 TOTAL FUNDS 72,526 (4,967) 67,559 Net movement in funds, included in the above are as follows: Incoming sources Resources exp¢nd¢d Movement in thnds Unrestricted funds General fund Revaluation rcs¢rv¢ 34,742 {34,074} (5,635) 668 {5,63S) 34,742 (39,709) {4,967} TOTAL FUNDS 34,742 (39,709) {4,967) Comparatlves for movement in funds Net movemcnt in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund R¢vaiuation reserye 35,708 42269 184 (5.635) 35,892 36,634 77.977 (5.451) 72.526 TOTAL FUINDS 77.977 (5,451) 72,526 Page 10 continued...

Bentle Heath Communi Association Notes to the Financi21 St2tements- continued for the Year Ended 31st December 2024 MOVEMENT IN FUNDS- continued Comparative nel movement in fund% included in the above are as follows.. Incoming ResuurLes expended Movement in fimds Unrestricted funds Gcneral fund Revaluation reserve 33,246 (33,062) (5.635) 184 (5.635) 33.246 (38,697) (5.451) TOTAL FUNDS 33,246 (38,697) (5,451) io. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 st December 2024. Pagell