Charity registration number 1076367
Company registration number 03692420 (England and Wales)
WESTBURY LEIGH COMMUNITY PROJECT LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
WESTBURY LEIGH COMMUNITY PROJECT LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr A Bass
Mrs C M Cargill
Miss L V Munday
Mrs L Mason
Secretary
Mrs C M Cargill
Charity number
1076367
Company number
03692420
Registered office
101 Westbury Leigh
Westbury
Wiltshire
BA13 3SF
Independent examiner
Gooding Accounts Ltd
24 Warminster Road
Westbury
Wiltshire
United Kingdom
BA13 3PE
WESTBURY LEIGH COMMUNITY PROJECT LTD
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
WESTBURY LEIGH COMMUNITY PROJECT LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JANUARY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 January 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "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).

Objectives and activities

The charitable objects are to provide facilities in the interest and social welfare, for the recreation, or other leisure time occupation and for the advancement of religion for the general community but specifically for the residents of Westbury, Wiltshire.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

Overall we have had a steady year with both regular bookings and one off bookings remaining similar to 2023-2024.

 

The general income from casual hirers, has decreased slightly by £203 over the previous year, from £5,372 to £5,169.        

 

The income from regular hirers has increased by £7,311 over the previous year, from £9,133 to £16,524. The total income from casual and regular hirers is decreased slightly by the repayment of refunds to hirers, and movement on debtors costs to £21,097.

 

The total income included bank interest and donations is £33,096.

 

I wish to extend a huge thank you to our regular fundraiser, the monthly bingo, which generated an impressive income of £4,477 for hall funds.

 

Our annual charity bingo, where the monthly bingo is run in aid of a nominated charity, on this occasion raised an amazing £528, for the Royal Osteoporosis Society.

 

As in previous years, in 2024-2025 we have run a number of successful village events, all of which were very well attended. The Summer Fete, Christmas Fair and Table Top Sales raised £2,403 in total.

 

 

 

WESTBURY LEIGH COMMUNITY PROJECT LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 2 -

We have had some large expenditure costs this year. Insurance at £2,332, and the installation of a new fire alarm system along with other new fire safety features at a total cost of £15,282.

 

Completing the installation of the fire alarm system along with other upgrades throughout the year now means the hall is fully compliant with all the latest legislation.

 

We continue to keep the gardening and cleaning costs to a minimum by running both with our willing band of volunteers.

 

The expenditure total is £33,466

 

We were fortunate during the year to receive some grants towards the running of the community hall, firstly in March we were awarded £2,839 from Westbury Town Council towards the cost of installing the new complete fire alarm system, also in March £961 was granted by Swindon Borough Council towards the new hedge project in the car park to replace the recently removed overgrown laurel hedge.

 

During the year a total of £194 was received towards the upkeep of the defibrillator from the Hollies Inn made up of monies from the collection box together with an extremely generous donation from the owners of the Hollies.

Financial review
Reserves policy

We lease the hall from the church. The lease requires us to maintain the church building and grounds. We are therefore liable for all repairs and all maintenance. It was therefore agreed that we should hold a larger reserves fund to enable us to deal with any major repair. We look to keep £30,000 as our reserves. This stood us in good stead through the Covid years as we were able to finance our losses then, and have survived to carry on serving the community.

Structure, governance and management

The charity is a company limited by guarantee. Westbury Leigh Community Project Limited, has directors (all trustees) and a secretary. It is run by a committee. The committee is made up with volunteers from the local community.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr A Bass
Mrs M Befoh
(Retired 1 June 2024)
Mrs C M Cargill
Miss L V Munday
Mrs L Mason
Recruitment and appointment of trustees

Trustees are recruited and appointed at the AGM. Names are put forward, and appointment agreed by a vote of those present.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

WESTBURY LEIGH COMMUNITY PROJECT LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

 

The company's current policy concerning the payment of trade creditors is to:

 

The trustees' report was approved by the Board of Trustees.

Mr A Bass
Trustee
28 March 2025
WESTBURY LEIGH COMMUNITY PROJECT LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTBURY LEIGH COMMUNITY PROJECT LTD
- 4 -

I report to the trustees on my examination of the financial statements of Westbury Leigh Community Project Ltd (the charity) for the year ended 31 January 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements 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 financial statements 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 financial statements to be reached.

Katy Gooding
Gooding Accounts Ltd
24 Warminster Road
Westbury
Wiltshire
BA13 3PE
United Kingdom
Dated: 4 April 2025
WESTBURY LEIGH COMMUNITY PROJECT LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Donations and legacies
3
22
4,009
4,031
340
Charitable activities
4
21,097
-
21,097
14,228
Other trading activities
5
6,801
-
6,801
7,275
Investments
6
1,167
-
1,167
767
Total income
29,087
4,009
33,096
22,610
Expenditure on:
Raising funds
7
368
-
368
563
Charitable activities
8
30,082
3,017
33,099
14,184
Total expenditure
30,450
3,017
33,467
14,747
Net income/(expenditure) and movement in funds
(1,363)
992
(371)
7,863
Reconciliation of funds:
Fund balances at 1 February 2024
43,102
-
43,102
35,239
Fund balances at 31 January 2025
41,739
992
42,731
43,102

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WESTBURY LEIGH COMMUNITY PROJECT LTD
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
12
1,797
559
Cash at bank and in hand
43,715
44,313
45,512
44,872
Creditors: amounts falling due within one year
13
(2,781)
(1,770)
Net current assets
42,731
43,102
Net assets
42,731
43,102
The funds of the charity
Restricted income funds
15
992
-
Unrestricted funds
41,739
43,102
42,731
43,102

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 January 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 28 March 2025
Mr A  Bass
Trustee
Company registration number 03692420 (England and Wales)
WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 7 -
1
Accounting policies
Charity information

Westbury Leigh Community Project Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 101 Westbury Leigh, Westbury, Wiltshire, BA13 3SF.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 9 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
22
209
231
166
-
166

Grant received

-
3,800
3,800
174
-
174
22
4,009
4,031
340
-
340
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable activities
Charitable rental income
21,097
14,228
21,097
14,228
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising events
6,801
7,275
WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 10 -
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,167
767
7
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Other fundraising costs
368
563
WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 11 -
8
Expenditure on charitable activities
Charity
Charity
2025
2024
£
£
Direct costs

Cleaning

1,582
1,381

Insurance and fire safety

2,332
2,994

Internet

372
322

Gas and electric

7,381
3,943

Health hygiene

822
775

Fees and donations

528
493

Computer website fees

359
239

Lift maintenance

180
238

Building repairs and maintenance

17,666
2,318

Miscellaneous

19
78

Paypal fees

570
-

Stationery

119
44

Subscriptions

43
102
31,973
12,927
Share of support and governance costs (see note )
Governance
1,126
1,257
33,099
14,184
Analysis by fund
Unrestricted funds
30,082
14,184
Restricted funds
3,017
-
33,099
14,184
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

No remuneration was given to key management personnel.

WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 12 -
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,797
559
13
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Deferred income
14
1,689
-
Trade creditors
-
750
Accruals and deferred income
1,092
1,020
2,781
1,770
14
Deferred income
2025
2024
£
£
Other deferred income
1,689
-

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
1,689
-
Movements in the year:
Deferred income at 1 February 2024
-
-
Resources deferred in the year
1,689
-
Deferred income at 31 January 2025
1,689
-
WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 13 -
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 February 2024
Incoming resources
Resources expended
At 31 January 2025
£
£
£
£
Native Hedge project
-
961
(178)
783
Fire Alarm System
-
2,839
(2,839)
-
Defibrillator
-
209
-
209
-
4,009
(3,017)
992
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 February 2024
Incoming resources
Resources expended
At 31 January 2025
£
£
£
£
General funds
43,102
29,087
(30,450)
41,739
Previous year:
At 1 February 2023
Incoming resources
Resources expended
At 31 January 2024
£
£
£
£
General funds
35,239
22,610
(14,747)
43,102
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 January 2025:
Current assets/(liabilities)
41,739
992
42,731
41,739
992
42,731
WESTBURY LEIGH COMMUNITY PROJECT LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
17
Analysis of net assets between funds
(Continued)
- 14 -
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 January 2024:
Current assets/(liabilities)
43,102
-
43,102
43,102
-
43,102
18
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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