Registered Charity Number 803261 ST JOHN'S COMMUNITY ASSOCIATION TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 31 A('GI'ST 2024 ST JOHN'S COMMUNITY ASSOCIATION CONTENTS Page Legal and administrative infom)ation Trustees, report Independent examinerfs report Statement of Financial Activities Balance Sheet Notes to the flnancial ststements ST JOHN'S COMMUNITY ASSOCIATION LEGAL AND ADMINISTRATtVE INFORMATION FOR THE YE4R ENDED 31 AUGUST2024 Trustees The charity is managed by its trustees. The trustees serving during the year and since the year end were a5 follows.. Martin Kiteley Trneey Hewett Jeanne Haigh Kirsty Duguid Julie MutTay Sue Clements Neil Clements Chairm2D Brian Hewitt Treasurer Ki￿ty Du%uid Secretary to Trustees Elizabeth Taylor Registered Charity Number 803261 Coverning document Constitution adopted 8 Ma￿h 1990 as amended 5 September 1995 and 2J November 1995 Objects per governing document l To promote the benefit of the St John's area and the Theighborhood without distinction of sex or political. religious or other options by a55ociating the local authorities in a common effort to advance education and to pmvide facilities in the interest of socia] welfare for recreation and leisure time occupation with the objects of improving the conditions of life for the said itthabitants. 11 To maintain and manage the community Centre or to co-operate with any local ststutory authority in the maintenance and management of such a Centre for activities promoted by the association and its constituent bodies in furtherance of the above objects. Reglstered office St John's Road. Hitchi￿ Hertfordshire. SG4 9JP Independent Examiner Mark Hjertzen. H W Associafrs Limited. Porth)ill House. Portmill Lane Hitchin, Hertfordshire. SG5 1 DJ Battkers HSBC Bank plc l Market Plac4 Hit¢hio H￿Ordshi[C, SG5 1 DR ST JOHN'S COMMUTr41TY ASSOCIATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2024 The trustees are pleased to present their report together with the financial stateTn¢nts of the charity for the year ended 31 August 2024. Legal and administrative inforntstion set out on page I foTms part of this report. The financial statements comply with the charity's CoE]stitution, the Charities Act 2011 and Accounting and Reporting by Charities: Stalemen1 of Recommended Practice applicable to charities preparing iheir accounts in a￿OrdanCe with the Financial Reporting Standard applicable in the U'K and Republic of Ireland (FRS102) (effective I. January 2019). Structsre. Governance and Management St John's Community Association is 8 registered ¢haTity governed by its Constitution. St John's Community Associaiion is run by a team of Trustees based in the UK. Trustees are recruited from those with an interest in running the Centre th￿ provides buildings facilitie5 and services. helps young children and people with disabilities and doei the general charitable work in arts. culture. heriiage and other areas. As set out in the Constitulion the board of trustees shall comprise of 4 Officers. namely the Hon. Chainnan: Hon. Vice Chairman, Hon. Treasurer, Hon. Secretary, and a tninimum of 5 other elected members. who meet regularly to adminisler the charity. Objective5 of St John's Community AssociatlOD To promote the benefits of the inhabitants of the St John's area and the neighborhi)od without distinction of Sex or political, religious or other opinions by associating the local authorities in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the obj¢ctives of improving th¢ ondition5 of life for the said inhabitants. To maintain and manag¢ the Community Centre or lo co-operate with any local authority in the maintenat]ce and management of such a Centre for activities promoted by the Association and its constitueni bodies in the furtheran¢e of the aix)ve objects. Public bettefit The trustees acknowledge the requirement to demonstrate clearly that it must have charttsble PUTposes that are for the public benefit. Details of activities for ihe public benefit are described in the above paragraphs. The trnstees confirm that they have paid due regard to the Charity Commission guidance on public benefii belore deciding what aetivitie5 the ch￿lty should undertake. Financial review Reserves aHd Investment policies General Fund £1 0.59812023.. £2.704) All monies received are given for the purpose of mttting the charity's objertives set out in the Constitution. ST JOHN'S COMMUNITY ASSOCIATION TRUSTEES? REPORT (CONTINUED) FOR THE YL4R ENDED 31 AUGUST2Q24 Risk assessment The Trnstees do not believe that St John's Community Association is subjeet to Any Substanti￿ risks beyond the liabilities disc105ed in the annual report. Trustees ensuTe appropriat¢ use of fi￿d5, and their Safeguard policy is up to dal¢. A risk assessment policy and Ti5k assessment register have been Prepared and a￿ reviewed on a regular b&sis. Accountants A resolution will be proposed at the AGM that Mark Hjertzen of HW Associates Limited be re-appointed as Independent Examiner for the ensuing year. Statement of Trnstees, Responsibilities Ch￿lty law requires the tnJstee5 to prepart a trustees. annuaI re￿rt and accounts in accordance wiih applicable law and United Kingdom Accounting Standards l Lnited Kingdom Gener411y Accepted Accounting Practice). The law applicable to charities in England and Wales require5 the charity T￿￿teeS to prepare accounts for each financial year which give a true and fair view of the state of affair5 of the charity and of the incoming re50urc¢s and application of resources for that period. Jn preparing those aecounts, the Trnstees are required to: select suitsble accounting Jx)licies and then apply them consistently" Observe the methods and principles in the Charities SORP: make judgements and estimates that are re&sonable and pnKlenL state whether applicable LK Accounting Standards have been follow&t subject lo any departures disclosed and explained in ihe financial slatements. and prepare the financia] statements on ihe going concern basis unless it is inappropriate to presume that the charity will continue in operation. The truste¢5 are responsible for keeping pmper accounting records which disclose with reasonable accurac> at any time the financial posttion of the eharity and which enable them to ensure ihat the financial statements comply with the Charities Act 201 I. Suements of Recommended Practi¢¢ and the provisions of the Constitution. The trustees are also responsible for safeguarding the a5set5 of the charity and for their proper application as required by charity law, and hence for taking reasonable steps for the prevention and detection of fraud and oiher irregularities. Approved by the tntstees signed on their behalf by: B Hewitt Chairman INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE I'NAUDITED ACCOUNTS OF ST JOHN'S COMMUNITY ASSOCIATION I report to the charity trusttts on my examination of the accounts of St John's Community Association (the charity} for the year ended 31 August 2024. This report is made 501ely to the charity's tn￿te¢s. as a body. in accordance with section 154 of the ChaTities Act 2tJi i. My independent e￿￿n]ner'S work ha5 been undertaken so that I might state to ihe charity's trustees those matters l am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent perniitted by law, I do not ￿ept or assume responsibility to 2nyone other than charity. the charity'5 members as & body and the charity's trustees as a body for my independent examiner's wort for this reporL or for the opinions I have formed. Responsibilities 2nd basis of report As the chariry trustees of St John's Community Association, you are ￿spOnsIble for the preparation of the a¢¢ounts in accordance with the requirements of the Charities Aci 2011 (the Acll. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 20I I (the Acll. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515)Ib) of the Act. Independent examiner's statement I have completed my examination. I confimi Matte￿ have come to my attention in connection with the examination 8iving me cause to believe that in any material respect: acwunling records were not kept in Tespect of the charity &$ requi)rd by section 130 of th¢ Act or the accounts do not a￿Ord with those records- or the accounts do not comply with the accounting requirements wnceming ihe fonn and content of accounts set oul in the Charities (Account5 and Rep)rts) RegUl￿]OnS 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of 2n independent examination. I have no concerns and have come across no other matters in conneaion with the examinalion to which attention should be drawn in this rewjrt in order to enable a proper understsnding of the accounts to be reached. M.L W,.w Quz Mark Hjertzen BA FCA H W Associates Limited Ch4rtered Accountants Portmill House Portsnill Lane Hitchin Herts SG5 IDJ ST JOHYYS COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACFIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST2024 Unrestricted Restrieled Funds Funds Tot81 2024 Total 2023 Notes All unrestricted lllcome Income 52.332 52.332 43,265 Government Grant Received Total 52.332 52.332 43.265 Expenditure oft: Administration and governance Direct charitable expenditure: Water rates Repaits and renewals Postage, stationery and printing Insurance and licenses Light and heat Telephone Cleaning and sundries Youth club (564) (564) (564) (4,842) (4.842) (4,602) (100) (501) (3,911) (990) (11.888) 182) (250) (17,196) 1422) (2.288) (676) (14,503) (422) (2,288) (676) (14.503) Football club {354) (14,123) (354) (14.123) Administration expenses Caretaker Meetings Functions (811 13.794) (6.192) (6,1921 Tothl 144.439) {44.439) 143.959} Net ineomel(expenditure) Transfers between funds 7.894 7.894 16941 Net movement ID funds 7.894 7,894 1694) Total funds brought forward 2.704 2.704 3.398 Total funds e¥rried forward 10.598 10.598 2,704 ST JOHN'S COMMUNffY ASSOCIATION BALANCE SHEET ASA T31 A UGUST2024 2024 2023 Notes FIXED ASSET Tangible ￿Sets CURRENT ASSETS Debtors Cash at bank and in hand 11,726 3,832 11.726 3,832 CREDITORS: amounts falling due within one year (1.128) (l.128) NET CURRENT ASSETS 10,598 2,704 TOTAL ASSETS LESS CURRENT LIABILITIES 10.598 2,704 FL'NDS Unrestricted FLtnds General Designated 10.598 2,704 10598 2.704 Restrirted TOTAL FUNDS 10.598 2,704 Approved by the trustees on Ih August 202} and si Iheir behalf by: B Hewitt Chairman Charlty No 803261 5T JOHN'S COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 AUGUST2024 Accounting policies Basls of preparation The accounts have been Prepared in a¢cordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applieable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I. January 2015) la8 amended by Update Bulletin l on 2 February 2016) and the Charities Act 2011. The accounts are prepared in stLYling. which is the functional currency of the charity. Monetary amounts in these ac¢ounis are rounded lo the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted a set out below. These accounts for the year ended 31 August 2024 are prepared in accordance with FRS102. The Financial Reporting Standard in the UK and Republic of Ireland. The dat¢ of transition to FRS102 was I September 2015. The reported finan¢ial position and financial perfomance for the Previous period aTr nol affected by the transition to FRSIO2. Assets and liabilities are initially recognised at cost value unless otherwise stated in the relevant accounting Fx)licy. The charity has taken advantsge of the concession available to smaller charities in the Statement of RecDmmended Practice which pemiits the analysis of incoming resources and ie50urces expended by natural categories rather than by activity. Going eoncern The trustees are confident that the charity is able to continue to meet its liabilities &$ they fall due for the foreseeable future and that the aCCOLmts should be prepared on a going concern basis. IJ lllcome Fundraisin Fundraising repTesent the total donations received from any fundrdi5ing or direct to the bank account during the year. including any associated Gift Aid reclaim5. Interest receivable Interest receivable is included in the financial 51atem¢nts on an accruals basis. Expenditure Liabili reco nition Liabililies are reeognized &$ resources expended a5 soon as there is a legal or constructive obligation Committing the harity to the expenditure. Expenditure includes any V AT which canTh)t be ￿0vered. Gov¢rnance costs Govemance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. ST JOHN'S COMMUNrrY ASSOCIATION 14OTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 31 AUGUST2024 Fund Accounting Unrestrictedfunds These are funds which can be used in ￿COrdance with the charitable objects at the discretion of the trustees. Resiriciedfynds These are funds th￿ can only be used for particular re5tticted PUTPOS¢S within the objects of the Charity. Restrictioos arise when funds are raised for particular reslricted purp)ses. Incoming resources 2024 2023 Fundraising Donations Government Grant Received Jnterest receivable Unrestricted funds Unrestricted funds 52,332 43.265 Unrestricted funds Unrestricted funds 52.332 43265 Administrntive and governance costs Independent Examiner's fees AGM expense5 564 564 564 564 ST JOHN?S COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Truste¢ remuD¢ralion and expeDse5 None of the truslees received any remuneration or reimbursed expenses during the year. Debtors 2024 2023 Weekly activities Hiring Creditors: amounts falling due wltbin one year AccNals Taxation and sociaI security 1.128 1,128 1.128 1.128 Analysis ofNet Assets betiveen Funds Unre5tri¢ted Restrieted Funds Funds 2024 Totsl Tangible fixed assets Debiors Cash at bank and in hand Creditors: amounts faEling due within one year 11,726 (1,128) 11.726 (1.128) 10,598 10.598 Related parties There are no related party transactions to disclose.