REGISTERED CHARITY NUMBER: 523002
Report of the Trustees and
UnauditedaFinancial Statements SAEfor the Year EndedHNGEA BistSist DecemberDecember 20252025
for Bentley Heath Community Association
West - Chartered Accountants Suite K, Priest House 1624 High Street Knowle Solihull West Midlands B93 0JU
Bentley Heath Communi ty Association
Contents of the Financial Statements for the Year Ended 31st December DO55
| Page | ||
|---|---|---|
| Chairman's Report | 1 | |
| Report of the Trustees | 2--to: | 3 |
| Independent Examiner's Report | 4 | |
| Statement of Financial Activities | 5 | |
| Balance Sheet | 6 | |
| NotestotheFinancialStatements | 7toli |
Bentley Heath Community Association
for the Year Ended 31st December 2025 Le SRS et POSES see elsconebe=amtennneodemsannscsemnstetianesbenioenet
Chairman's Report
This is my last year as Chair of the Association as I am standing down at this meeting after 12 years. We have come a very long way since the dark days of 2014 when the place was on its knees and in serious danger of folding. I feel the time is now right to go, and am leaving the Committee to a younger, dynamic and more enthusiastic group to carry on. I wish to pay tribute to Dave Butcher, John Hindle, Anna King and Sue Haines for their sterling work since they joined the Committee.
The Hall continues to flourish, bookings both of regular hirers and weekend occasions are steady and we are in a good financial state. Costs and hire Charges are kept under regular review, and I can report that there are no increases planned for 2026.
We are on a lease from Solihull Council which expires in 2030 and have been given an indication that it will be renewed. The premises are in a good state of maintenance and repair, and all the exterior brickwork has been repointed, hopefully to last another 20-25 years. We now have a robot vacuum that Sweeps and cleans the floor at night 3 times a week, to assist in maintaining the high standards achieved by our cleaners. This year we are completing the installation of the audio/visual system. Projects under consideration include improvements to the front access, renovation of the bar area and replacement of the boiler, together with a heating control system.
The Constitution has been brought up to date and accepted by the Charity Commission, and the Chair, Secretary and Treasurer are acting as Trustees. In all, the Hall is in safe hands and continues to flourish.
RichardChair BHCABryant £2 Lape pate..., OF /[O316% | PheDe -
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| : “ferReporttheofYear -theEndedTrusteesSist Decamber 2025
The trustees present their report with the financial statements of the charity for _ ° the: year ended 31st December 2025. The trustees have adopted the provisions of > wt” Reeounting and Reporting by Charities: Statement of Recommended Practice applicable to charities. ‘preparing their accounts in accordance with the Financial Reporting . .. Standard applicable inthe UK and Republic of Ireland (FRS 102) (effective 1 January
Bentley Heath Community Association (BHCA) aims to manage and maintain the Bentley . Heath Community Centre for the use of inhabitants of Bentley Heath and the surrounding area. without distinction of political, religious or other opinions, including use for meetings, lectures and classes, and other forms of recreation and leisure-time occupation,. including parties, with the object of improving their conditions of life. These objectives have been chosen with regard to guidance on public benefit as set out by the Charity Commission. Current activities include many varied forms of exercise and martial arts, dancing, art classes, U3A gatherings, gardening clubs, Brownies and Rainbows and various other interest groups.
PINANCIAL REVIEW
Financial position
The results for the year are shown in the statement of financial activities for the year ended 31 December 2025 on page 5. The net deficit in operating activities for the year is (£2,295) (2024: (£4,967)}.
The Trustees believe that the financial position of BHCA is satisfactory. The net current assets of £38,884 (2024: £35,317) are considered adequate to cover the on-going financial commitments of the charity.
Reserves review ” The Trustees are mindful that the long-term viability of the charity requires them to retain sufficient funds to meet a portion of annual overheads and to ensure the building can be maintained to a high standard. The Trustees have agreed a policy of holding reserves representing at least six months’, but no more than one year’s operating costs and are planning to use up to £15,000 of reserves on one-off improvement projects in 2026.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
BHCA is a registered, unincorporated charity, defined by its constitution. The Management Committee has responsibility for the day-to-day administration of BHCA. Recruitment and appointment of new trustees Trustees are appointed from the Management Committee in accordance with the constitution.
REFERENCE AND ADMINISTRATIVE DETATLS Registered. Charity number Se eCUe ee ire a” _. Principal address . ‘Bentley Heath Community Centre Widney Road = : “Bentley Heath = HBOS SRO deceit eh?
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Bentley Heath Community SSSo0ciation pohcecntietemeatd
Report of the Trustees for the Year Ended 3ist December 2625 eeecember 2025 Trustees R Bryant J Rigby — resigned 17/03/2025 S Haines J Hindle D Butcher - appointed 17/03/2025
Independent Examiner Susan West FCA WestSuite ~—K,CharteredPriest HouseAccountants . 1624 High Street Knowle Solihull West Midlands B93 Ogu Approved by order of t e board of trustees on eT Q AES al ©2724 TEN Ae Beh CX ood si a 2 ER hw ne Dy 8 4b nbn and signed on its behalf by: [/ f R Bryant - “fx
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indepen.dent Examiner's Report to the Trustees of
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oe Susan West FCA
Association ee : Pt ‘Independent vat Bereta, a T report ‘to: theexaminer's charity"sporttrustees to the trusteeson my examination of Bentley Heath CommunityAssociation me “6f the: accounts: of Bentley. Heath a Community Association (the Trust) for the year ended 31st December 2025. _ Responsibilities and basis of report . Botte | _ 2 As:accounts the charityin accordancetrustees withof thetheTrust Tequirementsyou are responsibleof the Charitiesfor the Act preparation2011 ('the Act"),of ‘the x report: in respect of my examination of the Trust's accounts carried out under Section 145. of the Act and in carrying out my examination I have followed all applicable — Directions given by the Charity Commission under Section 145 (5).(b)}-of theeactio.: _ Independent examiner 's statement . ae a Tree or Ihave completed my examination. I confirm that no material matters have come to my ‘attentionmaterial’ respect:in connection with the examination giving me cause‘ to believe that in any tha
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"3301. | accounting-0f the recordsAct; or were not kept in respect of the Trust as required by Section 7 Za te the accounts do not accord with those records; or Ba) the accounts do not comply with the applicable requirements concerning the form ds and content Of accounts set out in the Charities (Accounts and Reports) _.Regulations 2008otherthan any requirement that the accounts give a true and -£air view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the . examination. te which attention should be drawn in this report in order to enable a proper “understandingof the accounts to be reached.
West~ Chartered Accountants Suite: K, Priest House 1624 High Street Knowle ae Solihull - ole, West ‘Midlands BISOIG
Date: 20M February 2026
Bentley Heath Community Association
eeeStatement of Financial Activities for EN SLAL ACTIVities ESthe Year Ended 31stSt DecemberDecember 20252025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| funds | funds | |||
| INCOME AND | ENDOWMENTS FROM | Notes | £ | £ |
| Donations and legacies | 100 | 700 | ||
| Other trading activities Investment income |
2 3 |
34,365 511 |
33,242 800 |
|
| Total | 34,976 | 34,742 | ||
| EXPENDITURE | ON | |||
| Raising funds | 36,671 | 39,109 | ||
| Other | 600 | 600 | ||
| Total | 37,271 | 39,709 | ||
| NET INCOME / | (EXPENDITURE) | (2,295) | (4,967) | |
| RECONCILIATION OF FUNDS | ||||
| Total funds | brought forward | 67,559 | 712,526 | |
| TOTALFUNDS | CARRIEDFORWARD | 65,264 | 6:/ ,559 |
The notes form part of these financial statements
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Bentley Heath Community Association
Balance Sheet 3ist December 2025 ar£025
;
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| PIXED ASSETS | Notes | funds £ |
funds £ |
|
| Tangible assets | 6 | 26,380 | 32,242 | |
| CURRENT ASSETS | ||||
| - | Debtors Cash at bank |
7 | 1,360 | 1,608 |
| 39,799 | 37,148 | |||
| 41,7593 | 38,756 | |||
| CREDITORS | ||||
| Amounts falling due within one |
year | |||
| 8 | (2,875) | (3,439) | ||
| NET CURRENT ASSETS | ||||
| 38,884 | 35,317 | |||
| TOTAL ASSETS LESS CURRENT | ||||
| LIABILITIES | ||||
| 65,264 | 67,559 | |||
| NET ASSETS | ||||
| 65,264 | 67,559 | |||
| FUNDS Unrestricted funds |
9 | |||
| 65,264 | 67,559 | |||
| TOTAL FUNDS | ||||
| 65,264 | 67,559 |
The financial statements were approved by the Board of Trustees and authorised for by:issue on CN ae and were signed on its behalf
R Bryant -— Trustee
The notes form part of these financial statements
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Bentley Heath Community Association
LatNotes to the Financial StatementsStatements - EESfor the Year Ended 31stest Decemberpecember 20252025
Ls ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive 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. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities ona basis consistent with the use of resources.
Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold land & buildings- over the period of the lease
Taxation The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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continued...
Bentley Heath Community Association
Notes to the Financial Statements - continued ee for tment ss continued — SSthe Year Ended oe31st iSt DecemberDecember 20252025
- OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Room hire | £ 34,365 |
£ 33,242 |
|
| 3. | INVESTMENT INCOME | ||
| 2025 | 2024 | ||
| Deposit account interest | £ 5il |
£ 800 |
|
| ee | |||
| 4. | TRUSTEES'REMUNERATIONANDBENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024, Trustees' expenses
Expenses totalling £1,624 were reimbursed to the trustees during this period (2024: 809.88). 5. COMPARATIVES FOR THE STATEMENT OF FINANCIALT, ACTIVITIES
| Unrestricted | |||
|---|---|---|---|
| Funds | |||
| 2024 | |||
| INCOME AND | ENDOWMENTS FROM | £ | |
| Donations and legacies | 700 | ||
| Other trading activities Investment income |
33,242 800 |
||
| Total | 34,742 | ||
| EXPENDITURE | ON | ||
| Raising funds | . | 39,109 | |
| Other | 600 | ||
| Total | 39,709 | ||
| NET INCOME /(EXPENDITURE) |
(4,967) | ||
| RECONCILIATION OF FUNDS | |||
| Total funds | brought forward | 72,526 | |
| TOTALFUNDS | CARRIEDFORWARD | 67,559 |
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Bentley Heath Community Association
eeNotes to the Financial Statements - continued for the Year Ended 31st SPDecemberearements2025— continued — =a vecember 242 6. TANGIBLE FIXED ASSETS
| Leasehold | ||
|---|---|---|
| land & |
||
| buildings | ||
| £ | ||
| COST OR VALUATION | ||
| At | lst January 2025 and | |
| 31st December 2025 | 85,000 | |
| DEPRECIATION | ||
| At lst January 2025 Charge for year |
52,758 5,862 |
|
| At | 31st December 2025 | 58,620 |
| NET | BOOK VALUE | |
| At | 31st December 2025 | 26,380 |
| At | 31stDecember2024 | 32,242 |
Cost or valuation at 31st December 2025 is represented by:
Valuation in 2017
| Leasehold |
|---|
| land & |
| buildings |
| £ |
| 85,000 |
If land and buildings had not been revalued they would have been included at the following historical cost:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cost | 3,285 | 3,285 |
Leasehold land and buildings were valued on an open market basis on 28th April 2017 by Mr R Pomfret (FRICS).
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Bentley Heath Community ioe on Ene tenement ee Association Notes to the Financial Statements - continued for the Year Ended 31st December 2025 ———— ee VECeEMHSr 2025
Ve DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Ve | DEBTORS: AMOUNTS FALLING DUE WITHIN | ONE YEAR | |||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Trade debtors Prepayments and accrued income |
£ 999 961 |
£ 793 815 |
|||
| 1,960 | 1,608 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2025 | 2024 | ||||
| Trade creditors Other creditors |
£ 2,275 600 |
£ 2,839 600 |
|||
| 2,875 | 3,439 | ||||
| 9. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At | 1.1.25 | ain funds | 31.12.25 | ||
| Unrestricted funds | £ | £ | £ | ||
| General fund Revaluation reserve |
36,560 30,999 |
3,340 (5,635) |
39,900 25,364 |
||
| 67,559 | (2,295) | 65,264 | |||
| TOTAL FUNDS | 67,559 ——— |
(2,295) oS |
65,264 —— |
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| . Unrestricted funds |
£ | £ | £ |
| General fund Revaluation reserve |
34,976 - |
(31,636) (5,635) |
3,340 (5,635) |
| 34,976 | (37,271) | (2,295) | |
| TOTAL FUNDS | 34,976 | (37,271) | (2,295) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.1.24 | in funds | 31.12.24 | |
| Unrestricted funds | £ | £ | £ |
| General fund Revaluation reserve |
35,892 36,634 |
668 (5,635) |
36,560 30,999 |
| 72,526 | (4,967) | 67,559 | |
| TOTALFUNDS | 72,526 | (4,367) | 67,559 |
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continued...
Bentley Heath Community #$sociation ee ELON
Notes to the Financial Statements ~ continued for the Year Ended 3ist December 20395
- MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted General fund |
funds | Incoming Fesources £ |
Resources expended £ |
Movement in funds £ |
|---|---|---|---|---|
| Revaluation | reserve | 34,742 | (34,074) | 668 |
| - | (5,635) | (5,635) | ||
| TOTAL FUNDS | 34,742 | (39,709) | (4, 967) | |
| 34,742 | (39,709) | (4,967) |
10. RELATED PARTY DISCLOSURES
There were no related Party transactions for the year ended 31st December 2025,
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