Bridgemary, Rowner & Woodcot Community Association
Charity Nurnber: 900276
Bridgemary, Rowner & Woodcot Community
Association
Annual Accounts
st
For The Year Ending 31 March 2024

Bridgemary. Rowner & Woodcot Community Association
Charity Number: 900276
ACCOUNTANTS REPORT
We have prepared these accounts, without audit, from the records and information supplied
J. Humphry Associates Ltd
9 September 2024

Bridgemary, Rowner & Woodcot CommunityAssociation
Charity Number- 900276
Inde
endent Examiner's Re
ort to the Trustees of Brid
Woodcot Communi
Association
ema
Rowner &
I report to the charity trustees on my examination of the accounts of the charityfor the year ended 31
March 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparotion of the accounts in occordance with
the requirements of the Chorities Art 2011 ( the ACY).
I report in respect of my examination of the charity's accounts carried out under Section 145 of the
Act and in cclrrying out my examination I have followed all the applicable Dirertions given by the
Charity Commission undersertion 145(5J{bJ of the Act.
Independent examiner's statement
Charities with gross income exceeding £25,(￿0 must be examined by t7 member of a body listed in
section 145 of the Act. I confirm that l am quolified to undertake the examination because l am a
member of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no materiol motters have come to my attention in
connection with the examinGtion giving me cause to believe that in any material respert..
accounting records were not keptin respert of the charity as required bysection 130 of the Act,.
or
the accounts do not accord with those records,. or
the accounts do not comply with the opplicable requirements concerning theform and content
of occounts set out in the Charities (Accounts and Reports) Regulations 2008 other than ony
requirement thot the Gccounts give a true andfair view, which is not a matter considered as
partof an independent examinotion.
I have no concerns and have come across no other motters in connection with the examination to
which attention should be drawn to this report in order to enable a proper understanding of the
accounts to be reached.
James Piper FMAAT ATf FLAB
J Humphry Associates Ltd
Ila The Green
Stubbington
P014 2JG
Dated 09 September 2024

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Bridgemary, Rowner & Woodcot Community Association
Charity Number.. 900276
Balance Sheet
Notes 2024
2023
Fixed Assets
Tangible
Investments
Total Fixed Assets
9,128
4,608
9,129
4,609
Current Assets
Sales Ledger
Prepayment5
Bank
Cash
957
532
9,310
390
180
500
10,566
1,628
Current Liabilities
Accruals
600
178
Total Current Assets
19,717
17.306
Liabilities
Creditors: more than one year
Total Net Assets and Llabilities
19,717
17,306
Represented by
General Fund:
Unrestricted Funds
Designated Funds
Restricted Funds
10,589
12,697
Total Fund
10,558
12,697
Fixed Asset Restatement Account
Investment Account
9,128
4,608
Closing Balance
19,717
17.306
The Financial St(Jteme
s were approved by the BR& WA by."
Name..
Date..
2*

Bridgemary. Rowner & Woodcot Cornmunity A5sociatr"on
Charity Number: 900276
Notes to the Financial Statements
Accounting policies
Basis of financial Statements
The financial statements have been prepared under in accordance with 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 IFRS 102) las updated
through Update Bulletin I published on 2 February 2016 and bulletin 2 published 5 October 20181,
the financial reporting standa rd applicable in UK and Republic of Ireland {FRS 102), the Charities Act
2011 and UK generally accepted practice IUK GAAP).
The financial statements have been prepared under the historical cost convention except for the
valuation of investment assets, which are shown at market value. The financial statements include
all transactions. assets, and liabilities for which the BR&WA is responsible in law. They do not
include the accounts of any connected entity that have their filing requirements.
The accounts have been prepared in GBP, which is the functional currency for the charity and
rounded to the nearest whole £.
Fund accounting
Unrestricted funds are general funds which can be used for the charity's ordinary purposes.
Designated funds are general funds set aside by the BR&WC for use in the future. Project funds are
designated for particular projects for administration purposes only.
Restricted funds represent lal income from trusts of endowments which may be expended only on
those restricted objects provided in the terms of the trust of bequest, and Ibl donations or grants
received for a specific object or invited by the charity for a specific object. The funds may only be
spent on the specific object for which they were given. Any balance remaining unspent at the year-
end must be carried forward as a balance on that fund.
Incoming resources
Income is recognised on an accrual basis allowing for timing difference5 that may occur in the
provision of normal charitable activity, trading, and governance.
Resources expended
Resources expended are calculated on an accrual basis allowing for timing differences that may
occur in the provision of normal charitable activity, trading, and governance.

Bridgemary. Rowner & Woodcot Communtty Association
Charity Number: 900276
l. Incoming Resources
Unrestricted Designated Restricted
Total
2024
Total
2023
1.1 Hire Rent and
Members
Hire Charges
Rent
Membership Fees
Total hire, rent, members
15,192
3,000
4,930
23,122
15,192
3,000
4,930
23.122
13,143
3,000
4,399
20,542
1.2 Donations and
Covenant
Donations
Covenant
Total donation and
covenant
1,368
18,000
19,368
1,368
18,000
19,368
12,712
12,712
1.3 Grants and Sund
Grants
Sundry
Total Grant and sundy
5,000
5,310
10,310
5,000
5,310
10,310
4,325
4,325
Total Income resources
52,800
52,800
38,419
2. Resources Expended
Unrestrirted Designated Restricted
Totol
2023
Total
2023
2.1 Buildin
Costs
Rates
Light and Heat
Water
Rent
Gaming Licence
Liquor Licence
Tv Licence
PRS
Repair and Maintenance
Other Premises Cost
Insurance
Printing, Postage and
Stationery
Capital Purchases
Total building and office
costs
and Office
180
14,856
180
14,856
829
13,123
2,828
50
2,828
50
1,774
42
117
159
132
8,572
2,721
2,330
114
159
849
15,138
2,137
3,545
469
159
15,138
2,137
3,545
469
4,520
44,731
4,520
44,731
2,218
30,691
2.2 Events
Entertainment
8,911
8,911
8,471

Bridgemary. Rowner & Woodcot Community Association
Charity Number= 900276
Gifts and Prizes
Total Events costs
640
9,550
640
9,550
1,067
9,538
2.3 Sund
Sundry
Accountancy Fees
Total Sundry
80
550
627
80
550
627
412
950
1,362
3.1 Fixed Assets
New fixed assets that were purchased in the year are as follows:
Chairs - £3,720
Television - £800
No Depreciation was charged in the year.
3.2 Investments
Thi5 relates to the investment in the related O￿anIsation 5 Brewer5 Limited who conducts trading
activitie5 on the association's premises
4.1 Sales Ledger
At year end the following was outstanding to BR&WC:
957
4.2 Prepayments
At the year-end prepayments were made up of the following".
Rent £532
5.1 Accruals:
This related to the following:
£600-Accountancy fee accrual
6.1 Fixed Asset Restatement Account
Fixed assets have been restated as they have previously been written off in the year in which they
were purchased
6.2 Investment Account
This 15 related to the share ownership of 5 Brewer Limited being restated in the accounts.

Bridgemary. Rowner & Woodcot CommunÉty Association
Charity Number: 900276
Simplified Accounts..
YE
31 March 24
YE
31 March 23
Income
Grants
Holl Hire
Members
Rent
Covenant
Sundry
Totol Income
5,000
15,192
4,930
3,000
18,000
6,678
52,800
13,143
4,399
3,000
12,712
4,325
38,418
Expenditure
Rent
Rates
Light and Heat
Water
Gaming Licence
Liquor Licence
Tv Licence
PRS
Repair and Maintenonce
Capital Purchases
Insurance
Accountants
Entertainment
Gifts, Prizes and Donations
Printing, Postoge and Stationery
Sundry
Computer Costs
Other Premises Costs
2,828
180
14,856
1, 774
829
13,126
50
42
117
159
132
8,572
2,218
2,330
950
7, 771
1,067
114
412
159
849
15,138
4,520
3,545
550
8,911
640
469
77
1,969
1,977
54,908
41,591
Surplus/(deficit) for the year
(2,108)
(3,172)

BRIDGEMARY ROWNER & WOODCOT
COMMUNITY ASSOCIATION
TRUSTEES, ANNUAL REPORT
RECEIPTS & PAYMENTS ACCOUNT
STATEMENT OF ASSEfs AND LIABILITIES
31 MARCH 2024
Charity Registration No. 900276

BRIDGEMARY ROWNER & WOODCOT COMMUNITY ASSOCIATION
TRUSTEES, ANNUAL REPORT
Year Ended 31 March 2024
SECTION A- REFERENCE AND ADMINISTRATION DETAILS
The Charity:
Registered Name:
Bridgemary, Rowner & Woodcot Community Association
Registered Charity no. 900276
Registered Address: Wych Lane, Bridgemary, Gosport, Hampshire P013 OJN
Chairty Trustees:
The Trustees who served during the year ended 31 March 2024 were:
Mrs L Gaskin (Chairtill Oct 2023)
Mr A Bound (Chair from Oct 20231
Mrs B J Miller (Secretary & Membership Secl
Mrs B Pottle (Secretary from Oct 2023)
Mrs J Williams (Treasurer till Oct 2023)
Ms R Hart (Treasurer from Oct 2023)
Mr B Long {Vice Chair from Oct 2023)
Mrs V Price
Mrs D Healy {Entertainmentl
Mrs J Algar
Mr M Pearce
Mr P Walker
Mrs Tume
Ms J Kendall
Mr J Butler
Ms S Piper
SEcfioN B-STRucfuRE, GOVERNANCE AND MANAGEMENT
Legal Status:
Unincorporated Association
Constitution:
Bridgemary, Rowner & Woodcot Community Association (the Association) is a registered
charity formed under a trust deed dated 9 May 1989 and is governed by a General Committee
(the Committee), the members of which are managing trustees within the meaning of the
Charities Act 2011.
The Committee meets approximately 10 times per year. Trustees are elerted by a simple
majority at a quorate general meeting. Trustees may be co-opted by the Committee to fill a
casual vacancy. Routine operating decisions are taken by simple majority of a quorate
Committee. Major operating and constitutional decisions are taken by a requisite majority of
members in general meeting.

Risk management policy
The Board has reviewed the major risks to which it considers the Association is exposed and
has ensured that adequate systems have been established to mitigate those risks.
Policies for furtherance of objectives
It is the policy of the Association to provide facilities for welfare organisations, further
education classes and social and leisure activities for the benefit of the inhabitants of
Bridgemary, Rowner & Woodcott. The facilities include the hire of the hall for private
rneetings or functions at very competitive prices.
There have been no significant changes in policies since the last annual report.
Powers
The Association is permitted by its constitution to engage in any lawful activity as shall further
its charitable objectives and may invest money not immediately required for its objectives in
such investments. securities, or property as it thinks fit.
Related Organisation
5 Brewers Limited
5 Brewers Limited (the trading company) is employed by the Association to manage the bar
and other trading activities conducted on the Association's premises.
Charges fortransactions between the Charity and trading company are made at amounts that,
in the opinion of the Committee, equate to a fair market value. The trading company donates
its corporation tax adjusted profits to the Association under Gift Aid arrangements as a
covenant each year {see Section E). The Association is shareholder of the trading company.
SECTION C- OBJECTIVES AND ACTIVITIES
Objectives
The objectives of the Association are to encourage and provide facilities for promoting social
welfare and recreation for the inhabitants of Bridgemary, Rowner and Woodcot and the
surrounding neighbourhood. In the furtherance of those objectives the Association is
required to maintain and manage a community centre in co-operation with the local statutory
authorities.
Activities
The BRWCA has continued to provide facilities for the benefits of members of the local
community.
Several groups hirethe hall on a weeklyor monthly basis-MondayandThursday line dancin
Solent Outreach, Ladybird Club, Headway, Young At Heart keep fit and the Women's Institute.
The Association also has darts and pool teams which play in the local leagues.
SEcfioN D-ACHIEVEMENTS AND PERFORMANCE

A full programme of entertainment was scheduled including singers, summer family fun day,
Burns Night, quizzes, kids, Christmas party and panto, and New Year celebrations. An Easter
Egg hunt was held for the children and trips to Goodwood Races and Weymouth also took
place during the summer.
The hall is also available for private functions such as birthday, christening and wedding
parties, and the Association supports local charities with subsidised hall hire fees.
The receipt of a substantial covenant received from 5 Brewer5 Ltd (see below) enabled the
redecoration of the main hall (including new window blinds) amounting to £4,983, the
purchase of 100 replacement chairs at a cost of £3,720 as well as ongoing repairs and general
maintenance.
The Association appreciates the hard work of members and staff of the trading company, who
give their time to or8anise the above events on behalf of the approximately 300 members, as
of March 2024.
SEcfioN E- FINANCIAL REVIEW
Reserve5 policy
The Association's policy is to hold sufficient reserves to enable it to withstand a financial
setback or take advanta8e of an opportunity.
Financial position
The Trustees are satlsfied with the financial position of the Association and that the assets
are sufficient to meet its current commitments. Due to the energy crisis the electricity direct
debit this year wa5 increased significantly £IOOO to £1,525 per month. The Association
charges an amount to the trading company for rent and utilities.
The Association was pleased to receive a covenant of £18,000 in June 2023 from 5 Brewers
Limited, being the tax adjusted profit made during the limited trading period of this year.
SEcfioN F - DECLARATION
The Trustees declare that they have approved the trustees, report above:
Sign
donb
alf of Trustees:
Chair-A Bound (Mr}
. Trea5urer- R Hart (Ms)

STATEMENT OF ASSETS AND LIABILITIES
As of 31 March 2024
Tangible fixed assets:
Furniture and equipment
Less." provision for depreciation
Note
9,128
Fixed Asset Investment
Total
9,129
Current Assets
Sales Ledger
Prepayments
Cash at bank and in hand
957
532
9,699
Current Liabilitie5
Accrual
600
EXCESS OF ASSETS OVER (LIABILITIES)
19,717
NOTES
Fixed asset investment
This represents a 100% interest in the ordinary share capital of 5 Brewers Limited,
the Association's trading company.
Trustees, remuneration
Neither the trustees nor anyone connected with them received any remuneration in
connection with their ser￿Ice5 as trustees of the Charity.
3. Trustees, ex
No trustees or anyone connected with them received reimbursement for their
expenses incurred in carrying out Trustee activities.
enses
4. Cor
oration tax
The charity is registered with the Charity Commissioners, and as such is exempted by
HM Revenue and Customs from liability to corporation tax on its operating surpluses
and investment income while it pursues its charitable objectives.

Approved by the Board
Trustees on 26 September 2024 and signed on its behalf
hair-A Bound (Mr)
. Treasurer- R Hart (Ms)