ReRi$tered Charity Number 803261 ST JOHN'S COMMIIP41TY ASSOCIATION TRI'STEES, REPORT AND UiYAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGIIST202S STJOHN'S COMMLNITY ASSOCIATION CONTENTS Page Lega] and administrativ¢ infoTmation Trustees, report Independcnt examiner's report Slalement of Financial Activities Balance sheet Note5 to the financial staiements ST JOHN'S COMMUNITY ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR E.VDED 31 AL'GUST2025 Trustees The charity is managed by its trustee5. The trusiees serving durins ihe year and since the year end were as follows= Martin Kiteley Tracey Hewett Jeant)e Haigh Kirsiy Duguid Julie Murray Sue Clements Neil Clemenis ChaRrmw Brian Hewitt Treasur¢r Kirsty DuAuid Seoretary to Trn$te25 Elizabeth Taylor Registered Charity Number 803261 GoverniDg document Constituticn adopted 8 March 1990 as amended 5 September 1995 and 2J November 1995 Obje¢ts per goVernI￿g document l To promote the benefit of the Si John's area aod the neighborhood without distinction of s¢x or poliii¢al. religious oi other options by asso¢iating the lucal authortties in a common effort to advance ¢ducation and to provide f*cilities in the inieresi of sociltl welfare for rccrealion and leisure time u¢cupation with the objeets of improvittg the condrtions of life for the said inhabitants. 11 To rnaintain and manage the cominunity Centre or to co-operate with any loeaj statulory authority in the maintenall￿ and managetnent of su¢h a Centre for activities promoted by th¢ association and its cons¢ituenl bodies in furthtrance of th¢ above objects. Reglstered office St John's Road. Hit¢hTn, Hertfordshire, SG4 9Jp Indepetsdent Examiner Mark Hjert2en, H W Associates Limited. Portrnill House. Portmill Lane Hitchin, Hertfordshire, SG5 1 DJ Bankers HSBC Bank plc l Market Place. Hitchrn. Hertfordshire. SG5 1 DR STJOHN'S COMMUNITY ASSOCIATION TRLSTEES, REPORT FOR THE YEAR ENDED 31 AUGL'ST2025 The trustees are pleas¢d to piesent their report tt>gether with the financial stsiemtnts of th¢ chority for the year ended 31 August 2025. Legal and odminisirative infomiatlDll 5¢t oul on page I fornis part of this reporL The finanriaj 5tat¢ments comply with the chariry's Conslltution. the Charities Act 201 l and Accounting alld Reporting by Charities.. Statement ot. Recommellded Practice applicable to Charities preparing their aceounis in itccordance with the Financial Reporting Standard applicable in the LK and Republic of ITeland IFRS1021 l¢ffectiv¢ I, January 20191. Structur¢. Governanee artd Management Sl John's Community Association is a regiswr¢d charity governed by its Constitution. St John's Community Association is run by a team of Trustees based in the L'K. Trustees are recruited from those with an interest in running the Centre that provides buildings facilities and services. helps young children and people with Ilisabilities and doe5 the genernl charitable work in arts, ¢ulture. heritage and other areas. As set out in the Consiituiion ihe board of trustecs shall campri5e of 4 Offjcers, namely The Hon. Chairman. Hon. Vice Chairman. Hon, Treasur¢r, Hon. Secretary. and a minimum of 5 other elected m¢mbers, who meet r¢gularly to administer the charity. Objectives ofsi John's Commut)lty AssociAtion To promote the benefits of the inhabitatils of the St John's atea and the nei£hborh(x)d without dist￿ncIl0n of sex 01 political. religsous or other opinions by associating the local authoritie5 in a common effort to advance education to provide fdcililits itt the interest of social welfare for recreation and leisure time occupation with the objectives of improving the Conditions of life for the said inhabitants. To maintain and manag¢ the Community Centre or to co-operaie with any loc&1 authority. in the tnaintenance and management ofsuch a Centre for activities promoted by the Association and its ¢on5tituent bodies in the furtherallce of the above objects. Pybli¢ beneftt The trustets acknowledge the requirement to demonstsai¢ clearl) that it Tllu5t have charitable purposes that are for the public benefit. Details of activities for the public benefst are describcd in the above paragraphs. The Iwst¢es confirm that they have paid due r¢gaTd to the Charity Commission guidance on publiL benefit befo￿ deciding what acttvities ihe ¢harity should undertake. Fingncial review Re$erve5 2nd Investment po15eles General Fund £10 ??8 1?0?4.. £10.5981 All monies received are triven for the purpos¢ Df ine¥'linb Iht Ch￿Ity'S objeciives set out in the Constitution. ST JOHN'S COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINIIED) FOR THE YEAR ENDED 33 AUGUST2025 Risk as5e55ment The Trustee5 do not be￿ieVe that St John's Community Association is subject to any substantial risks beyottd the lilbilities disclosed in the annual FeporL Trustees ensure appropriate Use of funds, and their safeguard policy is UP to date. A risk assessm¢nt poli¢y and risk &ssessment register have been prepared and ar¢ reviewed on a regular basis. AtcountaDIs A resolution will be proposed at the AGM that Mark Hjertzen of HW A550ciates LiTnited be re-appointed as Independent Examiner forthe ensuing year. Stalement of Tru5tees' RespoD$ibilitie$ ChaTjty law requires the irustees to prepare a Irusiees. annual report and accounts in accordance ￿1th applicable law and United Kingdom Accounting Siandards Il'nited Kingdom Generally Accepted Accouniing Practice), The law applicabl¢ io ¢hariti¢s in Ensland and Wales requires the Charity Truste¢s to prepar¢ a¢¢ounts for tach financial year which give 2 true and fair view of the $18tc of affairs of the charity and of th¢ in¢oming resources and application of resources for tliat period. prepar￿ng thase accounts. the Trustees are required to.. select suitable aceoun(ing ]y)lici¢s and then apply th¢m ¢onsiu¢ntly,' Observe the method5 and principles in the Charities SORP: Tnake judgemenis and ¢Slimates ihai are r¢asonable and prudeni; st&te whether applicable UK Accounting Standards have beeTJ followed. subject to any departures disclosed explaiiied in the firtancial statements: and prepare the financial staiements on the going concern basis unlegs it is inappropriate to presume ihai the ehgJity will continue in operation. The trustett are responsible for keeping proper accouniing records which disclose with reasonable a¢cura¢y at any time the rinancial position of the charity and which enable them to ensure that the financial siaternents comply with the Charities Act 2011, Si*emenls of Recommended Practice and the provisions of the Constitution. The ITUStees are also responsible for safeguarding the asset5 of the chdrity and for th¢ir proper applic41tion a5 TeqUiTed by charity law. and h¢nc¢ for taking reasonable steps for ihe preveniion and deteciion of fralld and other irregularities. Approved by the trustees and signed on their behalf by.. B Flewitt Chairtnan INDEPENDENT EXAMINER'S RI.:PORT TO THE I"RUSTEES ON THE L'N.II'DITED ACCOUNTS OF ST JOHN?S COMMUNITY ASSOCIATION I report lo the charity tTUStee5 on my examination of ihe accounts of St John's Community A55DCiation (the charity) for Ihe year end¢d 31 Augus12025. Thts report is made solelv to the charity's trustees, as a body, in accordance wÉth section 154 of th¢ Charities A¢t 2011. My independent examiner's work has been undenaken so lh* I might state to the ¢hariiy's trustees those matters I am required to stste to ihem in an independent examitjer's report and for no oÉher purpose. To the fullest extent permitted by law, I do not accept or &sume responsibility to anyone other than charity, Ihe charity's rnembe￿ as a body and the ¢hariry's trustees as a body for my independeni examinrr's worL for this Teport, or for the opinions I have fonTJed. Responsibilhties and basis ofreport As the charity trustees of St Johtt's Community Association. you are responsible for the preparation of the accounts in accordancc with the requirernents of the Charities Ad tyol I Ithe Act). I rcport in respecl i)f My e.xamihalion of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the Act). In carrying out my examination I have folloi¥ed all the applicable DirectTons given by the Charity Commission under section 14515llbl of the Aet. IndependeNt exarniner's st8temeTrt I have cornpleted my examination. I confirm that no matters have coine to my attention in ronntction with the examiDation giTr'ing tne cause lo believe that in any Inaterial resp¢¢t= accounting records were not kept in re5P¢ft ofthe charity as r¢quired by Section 130 of the Ae4 or the accoullts do not accord with those re¢oTds' or the accoullts do not comply with the ￿tou￿ti￿g requkrements concerning the fotm and content ofaccounts set out in the Charities IAccoullts and Reports) Regulations 2008 other than any reqiiirewnellt that the accounts give a true and fair view which is tLOt a matter eonsid¢red as part of an independent examination. I have no c(Trncerns and have come acr055 no other matters in connectiot) with the examination to which aEtention should be drawn in this report in order io enable a proper underst8ndillg of the accounts to be reached. Mark HJertzen BA FC H Th, Assotiate$ l.itnited Chartered Accountants Porttnill House Portrnill Lane Hitchin Herts SG5 IDJ ST JOHN'S COMMUNITY ASSOCIATION STATEMENT OF FIF4ANCIAL ACTIVITIES (INCLUDING INCOTrIE AND EXPENDITIIRE ACCOL'IYT) FOR THE YEAR ENDED 31 AUGUST2025 Unrestricted Funds Restricted Funds Total 2025 Total 2024 Notes unregtritted liicome In¢ome 54,335 54.335 52,332 G0vemm￿t Gratjt Received Total 54,335 54,335 52,332 Expenditure on- -4dministraiion and governance Direct charitable expendilure: Waiey rdies 11,2411 15641 16761 18,6301 16761 18.6301 R¢paiTS and ret)ewals Postage. siaiionery and printing InSUr￿￿e at)d licens¢s 14.8421 11.1041 14221 12.2881 16761 114.5031 15041 Lighi and heat Telephone Cleaning and sundrits General Expenses Youth club Cricket Club 18,6151 11,4091 110.8121 11.9851 18671 13181 11,4091 110.8L41 11,9851 18671 Football club Administration expenses Caretaker Meetings Funclions 13541 114,1?3 116.9701 116.9701 1771 11,8241 1771 11,8*41 16,1621 Total 154.7051 154.7051 144.4391 Net ineomel{expenditure) Transf¢TS b¢tw¢¢n funds 13701 13701 7.894 Net movement in funds 13701 1.370) 7,894 Total funds brought forN¥2rd 10.598 10.498 Totsi funds carried forward 10.598 ST JOHN'S COMMLNITV ASSOCIATION BALANCE SHEET ASA T31AUGL'ST2(125 2025 2024 Notes FIXED ASSET Tangible assets CURRENT ASSETS Dtbtur5 ash at bank and in hand 11.412 11.726 11,726 CREDITORS: amounts falling du¢ wkthin one year 11.1841 NET CLRRENT ASSETS 10,2?8 10,598 T()TAL ASSETS LESS CIIRIIENT LIABILITIES 10,598 FI'NDS Unrestricted Funds General Designaied 10,228 10.598 10.228 10.598 Restti¢reil TOTAL FUNDS 10,598 Approved by the irustees oli 16 July ?026 and signed on iheir behalf by.. B Hewitt Chairman LhArity i¥io 803261 ST JOHN'S COMMVNITY ASSOCIATION NOTES TO THE FINANCIAL STATEME14TS FOR THE YEAR EIVDED 31 AUGUST2025 AtcollDting poliefies B9515 of preparAtIo The accounts have been prepared in accordttnce with Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their a¢counts in a¢¢ordattce with the Finan¢ial Reporting Siandard applicable in the UK and R¢publie of Ireland IFRS 1021 leff¢c¢iv¢ l January 20151- IChaTltie5 SORP IFRS iofjil, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10?) leffeetive I. January 20151 las amended by Update Bulletin l on 2" February 20161 and the Charitie5 Act 2011. The accounts are prepared in sterling. which is the fuiTrctional currency of the chaTlty. Monetary amounts in these accounts are Tounded to the nearest £. The account5 have bccn prepared under the historical c05t convention. The principal a¢¢ouniing poli¢ies adopted are out below. These accounts for th¢ y¢81 ended 31 August 20?5 are prepared in accordance with FRSIO? The Financial Reporting Siandard in the Uk and Republic of Ireland. The dat¢ of tran51tion to FRS102 wa5 1 September 2DI 5. Thc reported financial position and finan¢ial p¢rforrnan¢e for the previous period are not affected by the tran51tion to FRSIO? Assets and lithilities are initially Te¢ognised at cost value unless oth¢rwise stated in the relevant accounting policy. The charity h&5 taken adyantage of the concession available to 5malleT ¢hariti¢s in th¢ Statern¢nt of RecoTnrn¢nd¢d Practice which p¢rnii1s the analysi5 Df incoming rE50urces and resourees expendtd by natural categories rather than by ￿tiVity. Going concern The trust¢¢s ar¢ confident that the charity is able to continue to meet its liabilities as they fa]1 due for the foreseeable future and that ihe accounts should be prepared a going concem basis. IJ Income Fundraisin Fulldraising represent the iota] donations ree¢iv¢d from any fundraising or direct to the bank account duTing ihe year. including any asso¢iat¢d Gift Aid reclaims. Injerest receivable Interest receivable is included in the financial statemenis on an a¢¢ruals basis. Expenditure TCCO(Tnition Liabilitit5 ar¢ rL¢ogni7.ed as resources expended as soon as there is a legal or constructive obligation committing the charity io the expendiiure. Expenditure in¢lud¢s any VA T whi¢h cannot be recovered. Governance iosts Governance costs roinprise dll ¢o$ts involving lh¢ public a¢¢ountabiliry uf the charit>, and its compliance with regulation and gTood pra¢ti¢¢. ST JOHN'S COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINI'ED) FOR THE YEAR ENDED 31 AUGUST2825 Fund Accounting I Inr¢slri¢iedfiinds Th¢se are funds which can be used in ￿cordance wilh the charirable objrcts at the dI￿retIOn of the trustees. Rgs(ricledfv These arp fuTJds that can ODly be u5¢d for particulaT restTlCted PUTP05e5 within the obj¢¢¢s of the Charity. Restrictions arise when funds are raised for particular restricted purposes. IncoMi￿g resources 2025 2024 Fundraising Donat10115 Government Grant Re￿IVed Interest receivable Unresiri¢ted funds I IDresiri¢ied funds 54.214 I Inresiricted funds Unrestricted funds 54,335 Administrative arjd governance costs Independenl Ex￿￿1￿¢r.5 fees AGM expenses 592 564 592 564 ST JOHN'S COMML5NITTr' ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YE4R ENDED 31 AL'GUST2025 Tntstee remuneratlOA cxpens¢s None of the trustees received any remuneration or reimbursed expertses during the year. Debtor5 2025 2024 Weekly activities Hiring Credltors: Amounts falllng due wlthln one year Accrua15 T&xaiion and s(Kial securiiy 1.184 1.128 Analysis ofNi et Assets behveen Funds Unrestricted Funds Restricted Fund5 2025 Total Tangible fixed assets Debtors Cash at bank and in hand credito￿.. amounts fallitkg due within one year 11.412 11,41? 10.2?8 10,??8 Related parties Th¢re ar¢ no r¢lated party transa¢tions ID dTsc105e.