REGISTERED COMPANY NUMBER: 04665002 (England and Wales)

REGISTERED CHARITY NUMBER: 1101182

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

THE HINTON COMMUNITY ASSOCIATION LIMITED

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 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 28 February 2025. 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.

ACHIEVEMENTS 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.

The Association is proud to be able to provide a safe space for young people to engage in structured activities that foster creativity, teamwork, and personal development. Youth programs have offered sports, arts, educational workshops, and mentoring, ensuring that young people are supported in their social and emotional growth.

From the centre are run social groups for older adults and vulnerable individuals, offering companionship, mental health support, and practical assistance. These services combat loneliness and isolation, providing a supportive network for seniors and vulnerable people living in the city.

The Association is committed to delivering social value by making a meaningful difference in the lives of those who need it most. Its work is rooted in the belief that everyone deserves access to opportunity, support, and a sense of belonging. The Association continually strives to improve and adapt its services to meet the changing needs of the community, ensuring that programs are accessible, inclusive, and have a positive impactl.

With the much-appreciated financial support of the Herefordshire Council, the Association was able in the last year to re-roof much of the community centre. Plans were also made for the replacement of the decking area at the rear of the centre and the provision of a stand-alone ancillary building on the overflow car park which will be used by the NHS staff at the centre.

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

Despite inflationary pressures and the cost of energy, the Association's finances are in a healthy state.

Reserves policy

The trustees consider reserves held sufficient for the needs of the charity in the foreseeable future. Reserves are held for repairs, maintenance and improvement to the centre, the development of projects meeting the charity's objectives, and to protect against shortfall of funds in future years.

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.

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

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 11 October 2025 and signed on its behalf by:

Mr V E McNally - Trustee

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 28 February 2025.

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: .............................................

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

4,973

2,000

Other trading activities

2

89,922

85,332

Total

94,895

87,332

EXPENDITURE ON

Raising funds

114,241

-

Charitable activities

Raising funds

-

73,452

Total

114,241

73,452

NET INCOME/(EXPENDITURE)

(19,346

)

13,880

RECONCILIATION OF FUNDS

Total funds brought forward

144,692

130,812

TOTAL FUNDS CARRIED FORWARD

125,346

144,692

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

6

103,767

102,160

CURRENT ASSETS

Debtors

7

1,751

1,056

Cash at bank

21,359

49,988

23,110

51,044

CREDITORS

Amounts falling due within one year

8

(1,531

)

(8,512

)

NET CURRENT ASSETS

21,579

42,532

TOTAL ASSETS LESS CURRENT LIABILITIES

125,346

144,692

NET ASSETS

125,346

144,692

FUNDS

9

Unrestricted funds

125,346

144,692

TOTAL FUNDS

125,346

144,692

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 11 October 2025 and were signed on its behalf by:

Mr V E McNally - Trustee

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.

2.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Room rental

89,922

85,332

3.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

12,588

11,863

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,000

Other trading activities

85,332

Total

87,332

EXPENDITURE ON

Charitable activities

Raising funds

73,452

NET INCOME

13,880

RECONCILIATION OF FUNDS

Total funds brought forward

130,812

TOTAL FUNDS CARRIED FORWARD

144,692

6.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2024

132,234

39,174

5,591

176,999

Additions

13,220

975

-

14,195

At 28 February 2025

145,454

40,149

5,591

191,194

DEPRECIATION

At 1 March 2024

44,601

26,914

3,324

74,839

Charge for year

9,697

2,325

566

12,588

At 28 February 2025

54,298

29,239

3,890

87,427

NET BOOK VALUE

At 28 February 2025

91,156

10,910

1,701

103,767

At 29 February 2024

87,633

12,260

2,267

102,160

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

960

540

Prepayments and accrued income

791

516

1,751

1,056

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

361

360

Accrued expenses

1,170

8,152

1,531

8,512

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.3.24

in funds

28.2.25

£

£

£

Unrestricted funds

General fund

144,692

(19,346

)

125,346

TOTAL FUNDS

144,692

(19,346

)

125,346

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

94,895

(114,241

)

(19,346

)

TOTAL FUNDS

94,895

(114,241

)

(19,346

)

Comparatives for 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

Comparative 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

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28 February 2025.