REGISTERED CHARITY NUMBER: 1033345 R¢PORT OFTHE TRUSTEES AND UNAIJDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED31 AUGusf 2025 FOR NAFFERTON UNDER 5'S | Jackson Robson Licertce Limiied 33-35 Exchange Street t)riffield East Yorkshire Y025 6LL
NAFFERTON UNDER S'S CONTENTS OF THE FINANCIAL STA FOR THE YEAR ENDED31 AUGU EMENTS 2025 Page Rert of tkne Trnste IndeptTrdent Exmlner'5 R¢port Stst¢m¢nt of Fin8ntial Aetiviti Blnce Sb¢e¢ Notes to the Fittnci*l SthteJDents D¢tsileil StstemeBt of nancIal Aetiviti 10
AFFERTON UNDER S'S PORT OF THE TRUSTEES E YEAR ENDED 31 AUGUST 2025 FORT The Intee5 present their ryrt with ihe fi tnjstees have adopted the provision5 of Ac applicable lo charities preparing their acco UK and Republic of Ireland (FRS 102) (eff cial stsiements of the chan.ty for the year end¢d 31 August 2025. The nting and RepTrrting by Charities: Sement of Rec4)mmendeil PrtICe ts in accordance with the Financial RqM)rting Standard applicable in the tive l January 2019). STRUCTURE, GOVERNANCE AND M Governing doeument The charity is controlled by its governing NACEMENT umenL a of tTU5t aTKI conslilutes an unincoTPOrnt¢d rharity. REFERENCE AND ADMINISTRATIVE Registere4J Charity •umber 1033345 ETAILS Principal addre55 Nafferton Rtcreation Club Eastlands Nafferton East Yorkshire Y025 4LA Tru$te¢s Ms L Twinn Chair D Rowan Trrasurer Independent Ex*miTrer Jackson Robson Licen¢e Lirnit¢d 33-35 Exchange Street Driffield East Yorkshire Y025 6LL Approvd by order of the of trusttts 31 October 2025 and signed on its beha]f by.. Ms L Twinn- Trusiee Page I
INDEPENDENT EXAMINER'S REPORT TO TIIE TRusfEES OF NAFFERTON UNDER S's Indepthdent examine$ rep)rt lo the trnstees ofNffertoD UAdtr 5.5 I report to the charity tn]siees on my examination of the accounts of Naffe 31 August 2025. Under 5's (th¢ Trysl) for the year ¢nded ResnsIbIlitieS and basls of rep)rt As the charity trusttts of the TDJSt you ar¢ resp)n5ible for the prep#rnti requirements of the Charities Aci 2011 Ilhe Ad,). of the accounts in ¥¢ordance with the I rep)n in respect of my examination of the T.$ coUnts carrred out my examination I have followed all applicable Directions given by the Ch Ihe Aet. Section 145 of the Act and in ¢arying o ty Commission under Sedion 143{5Kb) of IDdependent exminer'$ $tsl¢w¢Trt I have complded my examination. I confirni that no material matters have examin*ion giving me cause to believe that in any maierial respect: to my attention in connection with the accounting records were not kept tn respect of the Tr1 ts required b the accounts do nol a¢¢ord M'iih those records" or the acctsunts do not comply with the atvlicable requirements concernlng the fornj and content of accounis sei out in the Chariiies (Accounts and Repons) Regulations 21K)8 other th any requirement thai ihe accounts give a true and fair view which is not a matter considered as part of an inde endent exttmination. Section 130 of the ACL or I have no ¢onc¢rns and have come across no rnaliers in conneciion with ihe examination to which attention should be drawn in this rert ITJ ordeT io enable a prLyer undetstsnding of the accodnrs to reached. Jackson Rob50n Licence Jackson Robson Licence Limited 33-35 Exthange Str¢ei Driffield East Yorkshire Y025 6LL 31 October 2025 Page 2
INAFFERTON UNDER 5'S STATEiIIENT OF FINANCIAL ACTIVITIES FOR TIIE YEAR ENDED31 AUGUST 2025 2025 Unrestricted fimd 2024 fun(1s INCOME AND ENDOWMENTS FROM. thnations and legacies 172,038 113.218 Other trdding acikvities Investrnent income 3.089 ,652 2,459 1,698 Total 176.779 117.375 EXPENDITURE ON Other 125.372 91,1)1)o NET INCOME 51.407 26,375 RECONCILIATION OF FUNDS Total fi]nds brought forward 128.900 102,525 TOTAL FUNDS CARRIED FORWARD 180,307 128,900 form part of these financial st*¢ments Page 3
NAFFERTON UNDER 5'S BALANCE SHEET 31 AUGUST 2025 2025 Unrestriaed fund 2024 Total funds Notes FIXED ASSETS Tangible assds 4.659 5.688 CURRENT ASSETS Cash at bank and in hand 176,005 123.546 CREDITORS Amounts falling due within one year (357) (334) NET CURRENT ASSETS 175.648 123.212 TOTAL ASSETS LESS CURRENT LIABILITIES 180,307 128.900 NET A&SETS 180.307 128.900 FUNDS 180,307 128,900 TOTAL FUNDS 180,307 128,900 The finan¢i8l slal¢men15 were approved by the Board of TnLSittS and authonsed for issue on 31 Odober 2025 and were signed on its behalf by.. L Twinn- Trusttt The tKAes forni part of th¢s¢ financial s
NAFFERTON UNDER YS NOTES TO THE FIYANCIAL STATEMENTS FOR THE YEAR ENDED31 AUGUST 2025 ACCOUNTING POLICIES Basis of pr¢p•ring the finncil st4tements The financial statements of the charfty, which is a publi¢ b¢nefil entity under FRS 102. hav¢ been prepared in accordance with the Charities S(XiP {FRS 1021 'Accounting and R¢porfing by Charities.. Ststement of Recomm¢rKled Praciice applicabl¢ lo ChItIeS preparing their &counts in accordanc¢ with the Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRS 102) (effectiye l January 2019),, Financial Rewning Standard 102 'The Financial Reporting Standard applicable im (he UK and Republic of IrelaTKf and the Charities Aa 2011. The financial statements have b¢¢n prepared under the historical cost onyention. Incom¢ All illcimne is recognized in the Stat¢ment of Financial Activilies once the charity has eniitlement the nds, it is probable that the income will be rtieived and the amount c&n be measured reliably. Exp¢nditure Liabiliiies are recognis¢d 45 ¢xpenditure as soon Is there is a legal or ConsICtive obliyion committing the harity to that expenditure. it is probable th a transfer of economic lnefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditur¢ is accounted for on an accrnals basis and has t¢n classifjed under headings thai a8grewe all cost relaied to the egOry. Where ¢osts ¢annot be directly attrIbUd to Palicular headings th¢y have teen all0ed to actiwti¢s on a basis consistent with the use of resources. Tanglble fixed assets Depreciation is provided * ihe following annual re5 in order to WTite off each asset over i15 estimated useful lif¢. Fwidraising equipment Fixtures and finings Office equipment 250/• on reducing balance 2511/ts on reducing balance 23•/r on reducing balance The charity is exempt from tax on its charitable ¥tiviiies. Fund #eeounting Unrestricted fimds Can be US in accordance with the charitsble objectives the dIretiOn of the trustees. Restri¢ied funds can only be used for particular restricied purFK)ses within the objects of the charity. Restrictions arise when specified by the donor orwhen funds are raised for particular restrided PUTrKJses. Further expla#170 of the nature and purpose of exh is included in the to the firaancia] statements. OTHER TRADING ACTIVITIES 2025 2024 Fundrdising events 3.089 2.459 Page 5 continued...
NAFFERTON UNDER S'S NOTLS TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED31 AUGusf 2025 INVESTMENT INCOME 2025 2024 Bartk intrre received 1.652 1.698 TRUSTEES. REMUNERATION AND BENEFITS There were no trustres. remuner4tion OT other benefits for the year etskd 31 August 2025 nor for the year ended 31 August 2024. Tru$tees' expe There were no *¢5, expenses paid for the year ended 31] Augu%t 2025 nor for the year end¢d 31 August 2024. COMPARATIVLS FOR THE STATEMENT OF FINANCIAL 4cfiviTIES nrestricted fuT Re5thcted nd Total fund5 INCOME AND ENDOWMEKfs FROM Donations and legacies 1.8(M) 113218 l)her trading activities Inve5tmeni income 2.459 1.698 2.459 1.698 Total 115,575 1.800 117.375 EXPENDITURE ON 88.8 2.200 91.000 NET INCOMEI(EXPENDITURE) Transfers be¢wttn funds 26.775 (400) (400) 400 26.375 Net movement in funds 26.375 26.375 RECONCILIATION OF FUNDS Total funds brought forward 102.525 102,525 TOTAL FUNDS CARRIED FORWARD 128,900 128,900 P4ge 6 continued...
NAFFERTON UNDER YS NOTES TO THE FINANCIAL STATEMENTS- ¢ontiThued FOR THE YEAR ENDED 31 AUGUST 2025 TANGIBLE FIXED ASSETS Fixttwes and rIng$ Fundraising equi OtTice equipment Tothls COST Ai I September 2024 Additions 1.687 26.802 524 3.449 31.938 524 Ai 31 August 2025 1.687 27.326 3,449 32,462 DEPRECIATION Ai I Sepiember 2024 Charge for year 1.595 23 22.324 1251 2J31 279 26250 1,553 At 31 August 2025 1.618 23.575 2.610 27.803 NET BOOK VALUE At 31 August 202S 69 3,751 839 4,659 At 31 Augusi 2024 92 4.478 5.688 CREDITOILS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade ¢r¢dilors 357 334 MOVEMENT IJ¥ FUNDS Net movement in fi5 At 31.8.25 At 1.924 Unreslrict¢d funds General fund I28.)0 51.407 180.307 TOTAL FUNDS I28.¥ 51,407 180,307 Nei movement in funds, included in ihe above we follows: Incoming Resources Movement expended in fidS Unrestrltted funds Genernl fvnd 176,779 (125,372) 51,407 TOTAL FUNDS 176.779 (125.372) 51.407 Page 7 ontinued...
NAFFERTON UNDER 5'S NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED31 AUGUST 202S MOVEMENT IN FUNDS- eoT•tithtsed Comparatives for movement ln funds Transferts beiween fund5 nvement funds At 31.8.24 Ai 1.9.23 Unrestricted f¥Dds Gcn¢rnl fvnd 102.525 6,775 (400) 128,900 Re5trid¢d funds Creation of wildlife area (41M)) 400 TOTAL FUNDS 102,525 26,375 I28.0 Compardiive net movemeni in fithd& in¢luded in the aE¥)ve are as follows.. lfflcoming r¢sources Resources Movemeni expended in funds Uurestrkted futtds General fund 15,575 (88.81XJ) 26,775 Reslrict¢d funds Creation of wildlift area 1.800 (22) (41M)) TOTAL FUNDS 17J75 (91.IK>O) 26.375 A current yeor 12 months and prior year 12 month5 ¢ombin¢d TX)SitioJh 1$ as follow5: Transfers een funds vement In fur¥Js At 31.8.25 At 1.9.23 Unrestrleted fuDds General fimd 102.525 78.182 (4}) 180,307 TOTAL FUNDS 102.525 77.782 180.307 A cutTeni year 12 months aThJ prior year 12 months ¢ombined movement in funds. included in the aknve are as follows- Incorning urces Resources expended Movement in funds Unrestricted funds Geneyal fijnd 92.354 (214.172) 78,182 TOTAL FUNDS 294.154 1216.372) 77.782 Page 8 continued...
NAFFERTON UNDER 5'S NOTES TO THE FINANCIAL STATEMENTS- fontsnued FOR THE YEAR ENDED31 AUGUST 2025 RELATED PARTY DISCLOSURES There were no rel*ed parry transauions for the year ended 31 August 2025. Page 9
NAFFERTON UNDER S'S DETAILED sfATEMENT OF FINANCIAL A[VITIEs FOR THE YEAR ENDED 31 AUGUS[ 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legaei¢s Gifts DOnlonS Gift aid ERYC I PLA Funding Fees Grants 250 55 147.526 24.457 82,673 28,194 2.111) 172.038 13.218 Other trading artivltles Fundraising events 3.089 2,459 IDvestmeDt In¢om¢ Bank interest rrfeived 1.652 1.698 Totsl IDeoml*g r¢sourt¢S 176.779 117.375 EXPENDITURE Other Wages Rent and rntes Postage, stationary and ielephone Professional fees Bank charges PLA Insurance Charitable expeThliture Groceries Unifomis Trdining Miscellaneous Bad debts Depreciation of tangible fjxed awts 102.584 12.IMM> 305 2.524 107 68.499 12.000 2,367 1.394 3.810 487 2.341 704 25 581 922 585 1.553 245 57 1.896 125,372 91.000 Total resourc¢s expended 125.372 91.000 Net Income 51,407 26.375 Thi$ poge does noi forni part of th¢ 5tattrtory financial ststements Page 10