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Registered number: 06687249
Carterton Community Centre
Unaudited Financial Statements
For The Year Ended 31 October 2024
Shilton Accounting Services
Certified Practising Accountant
1 The Clock House
Brize Norton Road
Carterton
Oxfordshire
OX18 3HN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06687249
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,111 13,090
27,111 13,090
CURRENT ASSETS
Debtors 5 7,061 6,339
Cash at bank and in hand 144,684 156,069
151,745 162,408
Creditors: Amounts Falling Due Within One Year 6 (4,536 ) (8,360 )
NET CURRENT ASSETS (LIABILITIES) 147,209 154,048
TOTAL ASSETS LESS CURRENT LIABILITIES 174,320 167,138
NET ASSETS 174,320 167,138
RESERVES
Fair value reserve 7 5,500 -
Income and Expenditure Account 168,820 167,138
MEMBERS' FUNDS 174,320 167,138
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr John Harrington
Director
07/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carterton Community Centre is a private company, limited by guarantee, incorporated in England & Wales, registered number 06687249 . The registered office is Marigold Square, Shilton Park, Carterton, Oxfordshire, OX18 1AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight line
Plant & Machinery 25% Straight line
Art Works Revaluation
Fixtures & Fittings 25% Straight line
Computer Equipment 25% Straight line
2.4. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 7 7
7 7
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Art Works Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 November 2023 16,194 4,874 - 13,609
Additions - - 6,500 4,662
Disposals - - - -
Revaluation - - 5,500 -
As at 31 October 2024 16,194 4,874 12,000 18,271
Depreciation
As at 1 November 2023 3,239 4,874 - 13,609
Provided during the period 1,619 - - 1,165
Disposals - - - -
As at 31 October 2024 4,858 4,874 - 14,774
Net Book Value
As at 31 October 2024 11,336 - 12,000 3,497
As at 1 November 2023 12,955 - - -
Computer Equipment Total
£ £
Cost or Valuation
As at 1 November 2023 1,027 35,704
Additions 369 11,531
Disposals (493 ) (493 )
Revaluation - 5,500
As at 31 October 2024 903 52,242
Depreciation
As at 1 November 2023 892 22,614
Provided during the period 226 3,010
Disposals (493 ) (493 )
As at 31 October 2024 625 25,131
Net Book Value
As at 31 October 2024 278 27,111
As at 1 November 2023 135 13,090
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,230 5,129
Prepayments and accrued income 2,831 1,210
7,061 6,339
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,305 2,045
Other taxes and social security 574 557
Pension Control - 180
Accruals and deferred income 1,657 5,578
4,536 8,360
7. Reserves
Fair Value Reserve
£
Movements in fair value reserve 5,500
As at 31 October 2024 5,500
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5