Trustees’ Annual Report for the period
From 1 April 2024 Period start date To 31 March 2025 Period end date Charity name: Leominster District Community Association (LDCA)
Charity registration number: 703151
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The Charity continues to manage and develop Leominster Community Centre (LCC) to provide facilities and opportunities to the benefit of Leominster and its environs. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
The Trustees note that the LDCA exists to benefit local inhabitants and meet their needs in terms of leisure, education, advice, support and wellbeing. The LDCA operates an Equal Opportunities policy and provides facilities on an inclusive basis. Hirers and tenants are offered regular opportunities to comment on the facilities and services provided at LCC and their suggestions are reviewed and, where practicable and applicable, implemented. The Trustees and Staff Team try to help and facilitate the use of LCC so that hirers and tenants make best use of those which are available. LCC is currently hired regularly by over 40 community groups/local charities, over 10 local government or similar organisations and around 10 commercial organisations. It is sporadically hire as a party venue and **has 10 tenants. ** |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The Trustees take note of the guidance on public benefit from the Charity Commission and consider how they can contribute to activities and events planned throughout the year. |
Additional information (optional) You may choose to include further statements where relevant about:
| SORP reference | |
|---|---|
| Policy on grant making | Para 1.38 |
Policy on social investment Para 1.38 including program related investment Contribution made by Para 1.38 volunteers Other
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | The Trustees note that the LDCA exists to benefit local inhabitants and meet their needs in terms of leisure, education, advice, support and wellbeing. The LDCA operates an Equal Opportunities policy and provides facilities on an inclusive basis. Hirers and tenants are offered regular opportunities to comment on the facilities and services provided at LCC and their suggestions are reviewed and, where practicable and applicable, implemented. The Trustees and Staff Team try to help and facilitate the use of LCC so that hirers and tenants make best use of those which are available. LCC is currently hired regularly by over 40 community groups/local charities, over 10 local government or similar organisations and around 10 commercial organisations. It is sporadically hire as a party venue and has 10 tenants. The usage of the LCC has increased in the year and, as before, while additional promotional activity has taken place, it has been difficult to measure its impact. The LCC website has hit some problems. However, these have largely been resolved and more activity and postings are planned for the future. Films continue to be popular and further live events have taken place. Further works improving the interior of LCC continue, with the Hall being the latest area for decoration. The LCC staff continue to work with the tenants, supporting their work and meeting with them. |
Both the Health Centre and Resource Centre continue to be busy and appreciated by the local community.
Additional information (optional) You may choose to include further statements where relevant about:
Achievements against Para 1.41 objectives set Performance of fundraising Para 1.41 activities against objectives set Investment performance Para 1.41 against objectives Other
Financial Review
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The Trustees are required by law to prepare financial statements for each financial year which give a true and fair view odf the financial activities of the charity and of its financial position at the end of that year. In preparing those financial statements, the Trustees are required to: • Select suitable accounting policies and apply the consistently • Make judgements and estimates that are reasonable and prudent • Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in operation. Then Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and |
|---|---|---|
| detection of fraud and other irregularities. The current situation is under constant review and plans are discussed to improve income via a number of different routes. Running costs are likewise reviewed and efficiencies made where achievable. |
||
|---|---|---|
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | The LDCA has a reserve fund in place to meet any unexpected need. This figure is reviewed annually |
| Amount of reserves held | Para 1.22 | £15k |
| Reasons for holding zero reserves |
Para 1.22 | |
| Details of fund materially in deficit |
Para 1.24 | |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 |
Additional information (optional)
You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | The main source of income for the LDCA is through room hire fees and tenants rents at LCC and a grant from Leominster Town Council. |
|---|---|---|
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | Increases in underlying running costs (utilities and insurance) present financial challenges while a lack of volunteers is also a concern. The latter is to be addressed via a concerted campaign in the new financial year, however. |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 |
Constitution |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Charitable Incorporated Organisation |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Under the Constitution of the CIO, every Trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity Trustees. In selecting individuals for appointment as Trustees, the existing Trustees have |
regard to the skills, knowledge and experience that candidates can bring to the CIO.
| Additional information (optional) Youmay choose toincludefurtherstatements |
Additional information (optional) Youmay choose toincludefurtherstatements |
whererelevant about: |
|---|---|---|
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | Prospective Trustees are given a copy of the Constitution and the latest Annual Report. The are also given appropriate literature concerning the role and responsibilities of a trustee. |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | The Trustees and staff team meet regularly, while Trustees meet in accordance with the LDCA Constitution. |
| Relationship with any related parties |
Para 1.51 | The LDCA continues its relationships with Leominster Town Council, Herefordshire Council, the local NHS Trust, Leominster Food Bank, Citizens Advice, Transition Leominster and a range of local community groups and charities. |
| Other |
Reference and Administrative details
| Charity name | Leominster Community Association |
|---|---|
| Other name the charity uses | |
| Registered charity number | 703151 |
| Charity’s principal address | Leominster Community Centre School Road Leominster HR6 8NJ |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| John Hoskinson | Chair(partial) | |||
| Rev M Kneen | Chair(partial) | |||
| Jennifer Bartlett | ||||
| Sophie Budden | ||||
| Tessa E Smith-Winnard |
Corporate trustees – names of the directors at the date the report was approved
| Director name | ||
|---|---|---|
| Name of trustees holding title to property belonging to the charity | ||
| Trustee name | Dates acted if not for whole year | |
Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
Type of Name Address ~~a~~ adviser ~~——~~ Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
~~pd~~ Other optional information
~~pt~~
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) John Henry Hoskinson ~~a~~ Position (eg Secretary, Chair Chair, etc) ~~ee~~ Date 19 December 2025 ~~|~~
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
FINANCIAL STATEMENTS
31ST MARCH 2025
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Fr G Cole J Hoskinson J Bartlett G Mudoch T Smith-Winnard
Secretary
M Turner
Registered Office
Community Centre School Road Leominster HR6 8NJ
Charity number
Accountant
703151 Lee Cockett FCA FMAAT Cockett & Co. Ltd 2e Rainbow Street Leominster HR6 8DQ
Bankers
The Co-Operative Bank PLC PO Box 250 Skelmersdale WN8 6WT
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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 confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the 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 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 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.
Lee Cockett FCA FMAAT Institute of Chartered Accountants in England and Wales Cockett & Co. Limited Chartered Accountants 2e Rainbow Street Leominster HR6 8DQ
Dated:
4
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING THE INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2025
| Note | |||||
|---|---|---|---|---|---|
| General | Restricted | Total | Total | ||
| Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Incoming resources from | |||||
| generated funds | |||||
| Voluntary income - donations | 1403 | - | 1403 | - | |
| Activities for generating funds | 979 | - | 979 | - | |
| Investment income | 376 | - | 376 | 142 | |
| Incoming resources from | |||||
| charitable activities | |||||
| Grants - Refurbishment | - | 6381 | 6381 | - | |
| Grants - LTC | 8000 | 8000 | 8000 | ||
| Rent | 19994 | - | 19994 | 17285 | |
| Room hire | 42024 | - | 42024 | 33808 | |
| Other incoming resources | - | - | - | - | |
| _ | _ | _ | _ | ||
| Total incoming resources | 72776 | 6381 | 79157 | 59235 | |
| _ | _ | _ | _ | ||
| Resources expended | |||||
| Costs of generating funds: | |||||
| Generating voluntary income | - | - | - | - | |
| Charitable activities | 3 | 79345 | 6381 | 79345 | 79168 |
| Governance costs | 4 | 696 | - | 696 | 696 |
| _ | _ | _ | _ | ||
| Total resources expended | 80041 | 6381 | 86422 | 83719 | |
| Net incoming resources | -7265 | 0 | -7265 | -24484 | |
| Total funds brought forward | 34459 | 1149 | 35608 | 60092 | |
| _ | _ | _ | _ | ||
| Retained funds carried forward | 27194 | 1149 | 28343 | 35608 | |
| _ | _ | _ | _ |
5
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 31ST MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed Assets | |||||
| Tangible assets | 7 | ||||
| Unrestricted funds | - | - | |||
| Restricted funds | - | - | |||
| ______ | ______ | ||||
| 0 | 0 | ||||
| Current assets | |||||
| Debtors & prepayments | 8 | 6573 | 7212 | ||
| Cash at bank & in hand | 27559 | 36697 | |||
| ______ | ______ | ||||
| 34132 | 43909 | ||||
| Creditors: amounts falling due | |||||
| within one year | 9 | -5789 | -8301 | ||
| ______ | ______ | ||||
| Net current assets | 28343 | 35608 | |||
| ______ | ______ | ||||
| Total assets less current liabilities | 28343 | 35608 | |||
| ______ | ______ | ||||
| Funds | |||||
| Unrestricted | 27194 | 34459 | |||
| Restricted | 10 | 1149 | 1149 | ||
| ______ | ______ | ||||
| Total funds | 28343 | 35608 | |||
| ______ | ______ |
The financial statements on pages 10 to 15 were approved by the Trustees on …...................... and were signed on its behalf by:
Rev M Kneen
Chair
6
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
1 Accounting policies
Accounting convention
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: 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) issued on 16 July 2014 (“Charities SORP (FRS102)”), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements have been prepared to give a ‘true and fair’ view and 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 Charities SORP (FRS 102) rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Equipment 20% reducing balance All other assets 10% straight line basis
Incoming resources
Income is accounted for in the period in which it is entitled to receipt.
Resources expended
Resources expended are recognised in the Statement of Financial Activities on an accruals basis.
Investments
The company only holds a bank deposit account.
CIO information
Leominster District Community Association was registered as a charitable incorporated organisation on 4th November 2020 and is governed by a constitution dated 11th August 2020 and registered with the Charity Commission under charity number 703151. The charity's principal office address is School Road, Leominster, HR6 8NJ.
7
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
2 Surplus for the year
The surplus of income over expenditure is stated after charging:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets | 0 | 0 |
| ______ | ______ |
3 Charitable activity costs
| 2025 | 2025 | 2025 | 2024 | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| £ | £ | £ | £ | |
| Staff costs | ||||
| Salaries and wages | 50562 | - | 50562 | 54987 |
| Volunteer & tutor costs | 0 | - | 0 | 675 |
| Premises costs | ||||
| Maintenance & repairs | 7358 | 6381 | 13739 | 4713 |
| Lighting | 0 | - | 0 | 3855 |
| Cleaning | 1030 | - | 1030 | 245 |
| Water rates | 1993 | - | 1993 | 0 |
| Electricity & gas | 9803 | - | 9803 | 9991 |
| Office costs | ||||
| Insurance | 3453 | - | 3453 | 3304 |
| Postage & stationery | 109 | - | 109 | 1022 |
| Equipment repairs & support | 640 | - | 640 | 879 |
| Telephone | 929 | - | 929 | 934 |
| Depreciation | 0 | - | 0 | 0 |
| Catering supplies | 457 | - | 457 | 1407 |
| Activity costs | - | - | - | - |
| Support costs | ||||
| Office costs | 0 | - | 0 | 387 |
| Bookkeeping | 1417 | - | 1417 | 101 |
| Advertising | 74 | - | 74 | 166 |
| Licence & subscriptions | 292 | - | 292 | 328 |
| Sundry | 1228 | - | 1228 | 29 |
| _ | _ | _ | _ | |
| 79345 | 6381 | 85726 | 83023 | |
| _ | _ | _ | _ |
The support costs are calculated on an actual basis.
There is only one activity - that of managing and developing a community centre.
8
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
| Fr G Cole | ||||
|---|---|---|---|---|
| 4 | Governance costs | 2025 | 2024 | |
| £ | £ | |||
| Accounts, pension & payroll fees | 696 | 696 | ||
| Legal fees | - | - | ||
| AGM costs | - | - | ||
| _ | _ | |||
| 696 | 696 | |||
| _ | _ |
5 Trustee remuneration and expenses
No remuneration was paid to trustees in the year, nor were any expenses reimbursed to them. (2024 - £nil)
| 6 | Staff costs | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Wages and salaries | 50562 | 54987 | |
| Social security costs | - | - | |
| Average number of employees employed | |||
| on a part-time basis. | 6 | 6 |
No employee earned above £60,000.
9
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
7 Tangible fixed assets
| Fixtures, fitting Refurbishmen |
Fixtures, fitting Refurbishmen |
Total | |
|---|---|---|---|
| & equipment | |||
| £ | £ | ||
| Cost | |||
| As at 1st April 2024 | 59101 | 13431 | 72532 |
| Added | - | - | - |
| _ | _ | _ | |
| As at 31st March 2025 | 59101 | 13431 | 72532 |
| _ | _ | _ | |
| Depreciation | |||
| As at 1st April 2024 | 59101 | 13431 | 72532 |
| Charge for the year | - | - | 0 |
| _ | _ | _ | |
| As at 31st March 2025 | 59101 | 13431 | 72532 |
| _ | _ | _ | |
| Net Book Value | |||
| As at 31st March 2025 | - | - | - |
| _ | _ | _ | |
| As at 31st March 2024 | 0 | - | 0 |
| _ | _ | _ |
8 Debtors
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Room hire fees due | 6573 | 7212 |
| _ | _ | |
| 6573 | 7212 | |
| _ | _ |
10
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
9 Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals | 696 | 696 |
| 3rd party funds held | 0 | 181 |
| Creditors | 5093 | 7424 |
| _ | _ | |
| 5789 | 8301 | |
| _ | _ |
10 Restricted funds
| As at 1st | Income | Resources | As at 31st | |
|---|---|---|---|---|
| April 2024 | expended | March 2025 | ||
| £ | £ | £ | £ | |
| Co-op - Air Conditioning | 1149 | - | 0 | 1149 |
| HCC - Refurbishment | 0 | 6381 | 6381 | 0 |
| _ | _ | _ | _ | |
| 1149 | 6381 | 6381 | 1149 | |
| _ | _ | _ | _ |
11
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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 confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the 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 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 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.
Lee Cockett FCA FMAAT Institute of Chartered Accountants in England and Wales Cockett & Co. Limited Chartered Accountants 2e Rainbow Street Leominster HR6 8DQ
Dated:
4