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REGISTERED COMPANY NUMBER: 04665002 (England and Wales)
REGISTERED CHARITY NUMBER: 1101182














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

THE HINTON COMMUNITY ASSOCIATION LIMITED

THE HINTON COMMUNITY ASSOCIATION LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 12

THE HINTON COMMUNITY ASSOCIATION LIMITED (REGISTERED NUMBER: 04665002)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 29 February 2024. The trustees have adopted the provisions of 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).

The Hinton Community Association Limited is established as a company and is also registered as a charity with the Charity Commission.

The trustees of the charity, who are also directors of the company, herein below present their annual report and financial statements

OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity is constituted as a company limited by guarantee and is therefore governed by its memorandum and articles of association. The company was incorporated on 12 February 2003. By Special Resolutions dated 10 November 2003 and 5 January 2004 the company changed its charitable aims regarding the nature of the charitable objectives with which the company would be involved.

The Aims of the Charity: -

(a) To promote the benefit of the inhabitants of Hinton and the neighbourhood without distinction of sex, sexual orientation, race or political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

(b) To establish or secure the establishment of a community centre for the benefit of the public and to maintain or manage the same (whether alone or in cooperation with any local authority or other person or body) in furtherance of these objects with the vicinity of a landfill site

(c) Promote such other charitable purposes as may from time to time be determined.

Organisational structure

The trustees meet, as and when required, at a full board meeting to manage the affairs of the charity with routine matters being dealt with by two or more trustees as the need arises. Mr Philip Chandler is the nominated Health & Safety Officer. Mr Andrew Perrett Solicitor is the legal adviser. Police Officer Kevin Powell is the Police liaison lead.

The charity has no employees although outside contractors are hired on an ad hoc basis to deal with issues arising from the repair and maintenance of the Hinton Community Centre.

The charity employs a qualified accountant to deal with financial issues and to prepare the annual accounts.


THE HINTON COMMUNITY ASSOCIATION LIMITED (REGISTERED NUMBER: 04665002)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024

ACHIEVEMENT AND PERFORMANCE
Activities during the year
The Hinton Community Association continued to focus its activities on running and operating the Hinton Community Centre at 21 Ross Rd, Hereford.

Wye Valley NHS Trust continues to use the centre, through its Sleep Centre, together with numerous other groups.

In the school summer holidays, in conjunction with West Mercia Police and Herefordshire Council, the South Wye Police Boxing Academy was once again able to run the highly successful "Fit & Fed" free-of-charge programme for youngsters aged 11-16.


Partnership Working

Representatives of the charity have been involved with local partnerships and projects, which positively affect local people in the community. The Association has strong links with the local community Police and has been particularly pleased that the centre has been used by so many young people over the last year.

FINANCIAL REVIEW
Financial review
In the previous financial year the Association had considerable concern about increasing energy costs. Although the position has improved slightly, energy costs remain a considerable drain on the Association. Despite that, the Association's finances are in a healthy state.

Whilst the Local Authority has responsibility under the terms of its lease to the Association to contribute towards capital cost of repairs, the Association recognises that in these difficult financial times it is unlikely that the Local Authority will be readily able to meet these obligations. The Association therefore has to plan for carrying out such repairs itself. The roof of the centre is now quite old and urgent repairs and replacement will be needed shortly

Reserves policy
The trustees actively review major business and operational risks, which the charity faces on a regular basis. They believe that maintaining reserves, working towards an increase in reserves, regular reviews of the controls of financial systems, and regular reviews of operational activities, will provide sufficient resources in the event of adverse conditions.

Going concern
The trustees actively review major business and operational risks, which the charity faces on a regular basis. They believe that maintaining reserves, working towards an increase in reserves, regular reviews of the controls of financial systems, and regular reviews of operational activities, will provide sufficient resources in the event of adverse conditions.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


THE HINTON COMMUNITY ASSOCIATION LIMITED (REGISTERED NUMBER: 04665002)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The trustees meet, as and when required, at a full board meeting to manage the affairs of the charity with routine matters being dealt with by two or more trustees as the need arises. Mr Philip Chandler is the nominated Health & Safety Officer. Mr Andrew Perrett LLB Solicitor is the legal adviser. Police Officer Kevin Powell is the Police liaison lead.

The charity has no employees although outside contractors are hired on an ad hoc basis to deal with issues arising from the repair and maintenance of the Hinton Community Centre.

The charity employs a qualified accountant to deal with financial issues and to prepare the annual accounts.


Charity Trustee Selection Methods

The trustees are committed to recruiting and selecting trustees who have the skills and commitment to further its charitable aims. The charity considers itself to be fortunate to have fully committed trustees with a broad spread of experience and expertise on the Board.

Trustees responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements the trustees are required to:

- Select suitable accounting policies and then apply them consistently.
- Make judgements and estimates that are reasonable and prudent.
- State whether the accounting policies are in accordance with company legislation and regulation and with applicable accounting standards and statements of recommended practice, any material departures are disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the relevant rules and legislation governing charities. 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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04665002 (England and Wales)

Registered Charity number
1101182

Registered office
Hinton Community Centre
21 Ross Road
Hinton
Hereford
HR2 7RJ


THE HINTON COMMUNITY ASSOCIATION LIMITED (REGISTERED NUMBER: 04665002)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 29 FEBRUARY 2024

Trustees
Mr V E McNally MBE
Mr J L V Kenyon (Chair)
Ms S James
Mr P R Chandler (Health & Safety Officer)
Mr K M Powell (Police Liasion)
Mr R J T Wooderson
Mrs B J Moate
Mr A Perrett (LLB Solicitor)
Ms H Warne
Mr D Wood

Independent Examiner
Cole & Co
4 The Sheepcote
Monks Orchard
Lumber Lane, Lugwardine
Hereford
Herefordshire
HR1 4AG

Approved by order of the board of trustees on 29 November 2024 and signed on its behalf by:





Mr V E McNally - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE HINTON COMMUNITY ASSOCIATION LIMITED

Independent examiner's report to the trustees of The Hinton Community Association Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 29 February 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Michael Cole

Cole & Co
4 The Sheepcote
Monks Orchard
Lumber Lane, Lugwardine
Hereford
Herefordshire
HR1 4AG

Date: .............................................

THE HINTON COMMUNITY ASSOCIATION LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 29 FEBRUARY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,000 32,815

Other trading activities 2 85,332 35,637
Total 87,332 68,452

EXPENDITURE ON
Charitable activities
Raising funds 73,452 83,318

NET INCOME/(EXPENDITURE) 13,880 (14,866 )


RECONCILIATION OF FUNDS
Total funds brought forward 130,812 145,678

TOTAL FUNDS CARRIED FORWARD 144,692 130,812

THE HINTON COMMUNITY ASSOCIATION LIMITED (REGISTERED NUMBER: 04665002)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 102,160 112,843

CURRENT ASSETS
Debtors 7 1,056 2,455
Cash at bank 49,988 17,043
51,044 19,498

CREDITORS
Amounts falling due within one year 8 (8,512 ) (1,529 )

NET CURRENT ASSETS 42,532 17,969

TOTAL ASSETS LESS CURRENT LIABILITIES 144,692 130,812

NET ASSETS 144,692 130,812
FUNDS 9
Unrestricted funds 144,692 130,812
TOTAL FUNDS 144,692 130,812

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


THE HINTON COMMUNITY ASSOCIATION LIMITED (REGISTERED NUMBER: 04665002)

BALANCE SHEET - continued
29 FEBRUARY 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 29 November 2024 and were signed on its behalf by:





Mr V E McNally - Trustee

THE HINTON COMMUNITY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, 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 Companies Act 2006. 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 on a 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.


Short leasehold - in accordance with the property
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

TAXATION
The charity is exempt from corporation 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.


THE HINTON COMMUNITY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

2. OTHER TRADING ACTIVITIES
2024 2023
£    £   
Room rental 85,332 35,637

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 11,863 12,087

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 29 February 2024 nor for the year ended 28 February 2023.


TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 29 February 2024 nor for the year ended 28 February 2023.


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 32,815

Other trading activities 35,637
Total 68,452

EXPENDITURE ON
Charitable activities
Raising funds 83,318

NET INCOME/(EXPENDITURE) (14,866 )


RECONCILIATION OF FUNDS
Total funds brought forward 145,678

TOTAL FUNDS CARRIED FORWARD 130,812

THE HINTON COMMUNITY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

6. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 March 2023 131,054 39,174 5,591 175,819
Additions 1,180 - - 1,180
At 29 February 2024 132,234 39,174 5,591 176,999
DEPRECIATION
At 1 March 2023 35,739 24,512 2,725 62,976
Charge for year 8,862 2,402 599 11,863
At 29 February 2024 44,601 26,914 3,324 74,839
NET BOOK VALUE
At 29 February 2024 87,633 12,260 2,267 102,160
At 28 February 2023 95,315 14,662 2,866 112,843

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 540 1,430
Prepayments and accrued income 516 1,025
1,056 2,455

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 360 359
Accrued expenses 8,152 1,170
8,512 1,529

9. MOVEMENT IN FUNDS
Net
movement At
At 1.3.23 in funds 29.2.24
£    £    £   
Unrestricted funds
General fund 130,812 13,880 144,692

TOTAL FUNDS 130,812 13,880 144,692

THE HINTON COMMUNITY ASSOCIATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 87,332 (73,452 ) 13,880

TOTAL FUNDS 87,332 (73,452 ) 13,880


Comparatives for movement in funds

Net
movement At
At 1.3.22 in funds 28.2.23
£    £    £   
Unrestricted funds
General fund 145,678 (14,866 ) 130,812

TOTAL FUNDS 145,678 (14,866 ) 130,812

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 68,452 (83,318 ) (14,866 )

TOTAL FUNDS 68,452 (83,318 ) (14,866 )

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 29 February 2024.