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2025-09-30-accounts

REGISTERED CHARITY NUMBER: 1036854

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Contents of the Financial Statements for the Year Ended 30 September 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 15
Detailed Statement of Financial Activities 16 to 17

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees for the Year Ended 30 September 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

The charity's objective, set out in the constitution, is to provide for the benefit of children and young adults in the Rainham parish of the London Borough of Havering through recreational activities and facilities, indoor and out, that develop physical, mental and spiritual capacities, encouraging and supporting growth as the youths mature as individuals and responsible members of society, thereby improving their conditions of life.

Also to provide and maintain a community centre and bring together local inhabitants with local authorities, voluntary and other organisations to advance the education and social welfare and generally improve conditions for the life of the inhabitants of the Rainham parish.

Significant activities

With the use of the "ROYALS" building let by the local council, the charity, which has come to be known as "ROYALS" is able to provide a base for young people in the Rainham area and its maintenance of the halls to a high standard have enabled it to make significant earnings from local clubs etc. which have/will be reserved for future maintenance and further improved achievement of its aims.

Public benefit

The provision of the halls for rental to local community clubs etc. together with the use of the halls for maintaining regular services to the community and those in need and the running of the youth centre within further the charity's purposes for the public benefit.

The trustees have had regard to the Charities Commission guidance on public benefit.

Volunteers

One of the trustees devotes many hours to assisting with the running of the youth centre and trips for the children and is therefore permitted to reclaim travel costs towards out of pocket expenses.

Page 1

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

The trustees are pleased that the charity's work during the year provided a base for various activities to be provided for young people in the Rainham area.

Furthermore, the generation of funds from letting intermittently unused portions of the hall to local groups enabled trips to be provided on a subsidised basis to young people.

Further funding was secured this year which enabled activities and trips for young people during the Easter, summer and Christmas holidays which was a great success. It was requested that this be repeated and expanded by the local government due to the positive feedback received.

Youth activities provided in the year include:

Weekly Tuesday youth club Weekly Tuesday youth club for 8 to 12 year olds
for 12 plus
Various trips, including: Stubbers
Adventure Island and Sands by the Sea
Laser Quest
Trip to Colchester Zoo
Swimming
Bowling

Funding was also provided by local government to enable the provision of a "Warm Hub" offering a warm place and cooked meal on a weekly basis to the local community, together with the "Healthy Happy Families" programme which were successfully completed and are to be continued due to their success.In addition, funding was received to present a "supper club" to enable people to sample cuisines from around the world for a short period and further funding was given to create and distribute food hampers and personal hygiene packs which were very popular.

Internal and external factors

Charitable activities were increased this year due to demand from the local community, with the help of further grants from local government and local businesses.

FINANCIAL REVIEW

Financial position

At the end of the financial period, the charity had a net balance sheet value of £37,710 a decrease of £1,904, £39,620 being unrestricted funds and £790 being restricted for use of the ongoing warm hub programme.

However, the lease renewal has not yet been agreed and if it went ahead with the proposed annual increases it would wipe out reserves without further increased grants or donations to cover (see note 12).

Reserves policy

Funds are held in reserve to enable the upkeep of the halls which have been maintained to high standard.

FUTURE PLANS

The charity is focussed on extending the range of activities provided for young people and the community in general.

Trustees are working on avenues to maintain and if possible increase levels of funding to facilitate future investment in facilities available to encourage youth membership.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 2

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Report of the Trustees

for the Year Ended 30 September 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

New trustees are recruited from the general public that will be of benefit to the charity and the charities aims in accordance with the governing document.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1036854

Principal address

Royals Youth Centre Viking Way Rainham Essex RM13 9YG

Trustees

Ms S A Sheen (Vice Chairperson) J W Drummond (Chairperson) Ms M Harvey (Treasurer) R J McCracken (Secretary) (Secretary)

Independent Examiner

Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Ms S A Sheen - Trustee

Page 3

Independent Examiner's Report to the Trustees of Rainham Organisers for Youth Activity Leaders

Independent examiner's report to the trustees of Rainham Organisers for Youth Activity Leaders

I report to the charity trustees on my examination of the accounts of Rainham Organisers for Youth Activity Leaders (the Trust) for the year ended 30 September 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mrs Janet A Watkinson

Jan Watkinson & Co. 14 Broadway Rainham Essex RM13 9YW

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

Page 4

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Statement of Financial Activities

for the Year Ended 30 September 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
50,835
Other trading activities
3
104,783
Investment income
4
18
Total
155,636
EXPENDITURE ON
Charitable activities
Provision of youth club, activities and community
welfare
78,699
Premises rental and hire
78,587
Governance costs
1,044
Total
158,330
NET INCOME/(EXPENDITURE)
(2,694)
RECONCILIATION OF FUNDS
Total funds brought forward
39,614
TOTAL FUNDS CARRIED FORWARD
36,920
Restricted
funds
£
29,333
-
-
29,333
28,543
-
-
28,543
790
-
790
30.9.25
Total
funds
£
80,168
104,783
18
184,969
107,242
78,587
1,044
186,873
(1,904)
39,614
37,710
30.9.24
Total
funds
£
72,695
101,423
18
174,136
97,372
101,968
1,020
200,360
(26,224)
65,838
39,614

The notes form part of these financial statements

Page 5

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Balance Sheet

30 September 2025

30.9.25 30.9.24
Notes £ £
FIXED ASSETS
Tangible assets 9 5,269 5,548
CURRENT ASSETS
Debtors 10 8,085 6,908
Cash at bank 28,293 33,506
36,378 40,414
CREDITORS
Amounts falling due within one year 11 (3,937) (6,348)
NET CURRENT ASSETS 32,441 34,066
TOTAL ASSETS LESS CURRENT
LIABILITIES 37,710 39,614
NET ASSETS 37,710 39,614
FUNDS 14
Unrestricted funds:
General fund 36,920 39,614
Restricted funds:
Community welfare 790 -
TOTAL FUNDS 37,710 39,614

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

.............................................

M Harvey - Trustee

The notes form part of these financial statements

Page 6

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements for the Year Ended 30 September 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

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.

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable.

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant and are recognised in full in the statement of financial activities in the year in which they are receivable..

Donated services and facilities are included at the value to the charity where this can quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

Income from the charity shop is included in the year in which it is receivable.

Income from investments is included in the year in which it is receivable.

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.

Expenditure includes any VAT which cannot be fully recovered.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of charitable activities.

continued...

Page 7

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

1. ACCOUNTING POLICIES - continued

Expenditure

Support costs are those costs incurred directly in support of the objects of the charity and include project management.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

Taxation

The charity is exempt from 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
30.9.25 30.9.24
£ £
Donations 1,501 1,402
Grants 78,667 71,293
80,168 72,695
Grants received, included in the above, are as follows:
30.9.25 30.9.24
£ £
Local government 54,212 50,413
Local business grants etc 24,455 20,880
78,667 71,293

continued...

Page 8

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

3. OTHER TRADING ACTIVITIES

3.
OTHER TRADING ACTIVITIES
Hall hire and office rental
4.
INVESTMENT INCOME
Deposit account interest
5.
SUPPORT COSTS
Management
£
Provision of youth club, activities and
community welfare
30,017
Premises rental and hire
78,585
Governance costs
-
108,602
30.9.25
£
104,783
30.9.25
£
18
Governance
Finance
costs
£
£
-
-
2
-
-
1,044
2
1,044
30.9.24
£
101,423
30.9.24
£
18
Totals
£
30,017
78,587
1,044
109,648

Due to increased use of halls for grant funded activities, utility costs increased and have been partially allocated to charitable activities accordingly based on hours usage of the halls on an approximate basis. This applies to general wage costs, pensions, rates and water, insurance and licences. light and heat and cleaning costs.

Support costs, included in the above, are as follows:

Provision
of youth
club,
activities
and
community
welfare
£
Wages
17,981
Social security
-
Pensions
333
Rent payable
-
Rates and water
1,651
Insurance and licences
1,799
Light and heat
3,630
Telephone
-
Professional - other
-
Repairs & maintenance
1,272
Establishment - cleaning
2,671
Office expenses - other
costs
-
Carried forward
29,337
Premises
rental
Governance
and hire
costs
£
£
37,590
-
1,501
-
1,333
-
3,873
-
1,652
-
6,378
-
3,932
-
984
-
1,725
-
5,795
-
12,170
-
254
-
77,187
-
30.9.25
Total
activities
£
55,571
1,501
1,666
3,873
3,303
8,177
7,562
984
1,725
7,067
14,841
254
106,524
30.9.24
Total
activities
£
52,847
230
1,852
3,873
1,553
6,763
8,869
1,104
1,369
22,892
20,934
587
122,873

continued...

Page 9

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

5. SUPPORT COSTS - continued

30.9.25
Provision
of youth
club,
activities
and
Premises
community
rental
Governance
Total
welfare
and hire
costs
activities
£
£
£
£
Brought forward
29,337
77,187
-
106,524
Sundry other costs
87
-
-
87
Training costs
-
520
-
520
Depreciation of tangible and
heritage assets
593
724
-
1,317
Loss on sale of tangible
fixed assets
-
154
-
154
Interest payable and similar
charges
-
-
-
-
Bank charges
-
2
-
2
Accountancy - independent
examiner
-
-
1,044
1,044
30,017
78,587
1,044
109,648
30.9.24
Total
activities
£
122,873
169
120
1,387
313
49
2
1,020
125,933

6. TRUSTEES' REMUNERATION AND BENEFITS

Trustees Remuneration

S. Sheen billed the charity fees to cover time provided for specific grant funded projects required by grantors for the year ended 30 September 2025 totalling £7,910 ( 2024 £7,110).

In addition, S Sheen runs a small weekly toddler group at the ROYALS for which rental is waved due to the significant contribution in time to the running of the ROYALS and work with children attending events organised by the ROYALS over and above the fees charged..

The annual cost of use of the halls to any other children's group would be £1,950 (2024: 1,875).

As detailed in note 15, the equivalent amount of unremunerated hours donated to the charity by S Sheen far exceeds the rental waved.

continued...

Page 10

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

6. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

Travel expenses were reimbursed to one trustee totalling £580 over the year. (2024: £545)

7. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Office management and support
Youth and project workers
30.9.25
£
105,894
1,501
1,666
109,061
30.9.25
2
10
12
30.9.24
£
94,593
230
1,852
96,675
30.9.24
3
5
8

No employees received emoluments in excess of £60,000.

8. ACCOUNTANT/INDEPENDENT EXAMINERS COSTS

Costs for assistance with the preparation and examination of accounts from books and records totalled £1,044 (2024: £1,020). Further costs paid for payroll services amounted to £1,054 (2024: £994).

continued...

Page 11

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

9. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipment
£
COST
At 1 October 2024 23,553
Additions 1,191
Disposals (300)
At 30 September 2025 24,444
DEPRECIATION
At 1 October 2024 18,005
Charge for year 1,316
Eliminated on disposal (146)
At 30 September 2025 19,175
NET BOOK VALUE
At 30 September 2025 5,269
At 30 September 2024 5,548
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£ £
Trade debtors 1,000 858
Other debtors 23 55
Prepayments 7,062 5,995
8,085 6,908
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£ £
Trade creditors 551 2,528
Taxation and social security 851 868
Other creditors 2,535 2,952
3,937 6,348

continued...

Page 12

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years
30.9.25
£
63,099
82,680
105,099
250,878
30.9.24
£
46,544
82,438
146,842
275,824

Whilst a new lease for the property had been agreed in principle, the lease had not been fully signed at the date of signing the accounts.as the annual increases proposed have not yet been accepted.

However, based on the new lease presently on the table, amounts potentially in arrears have been included as due within one year above and no provision included in the accounts.

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

30.9.25 30.9.24
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Fixed assets 5,269 - 5,269 5,548
Current assets 35,588 790 36,378 40,414
Current liabilities (3,937) - (3,937) (6,348)
36,920 790 37,710 39,614
MOVEMENT IN FUNDS
Net
At movement At
1.10.24 in funds 30.9.25
£ £ £
Unrestricted funds
General fund 39,614 (2,694) 36,920
Restricted funds
Community welfare - 790 790
TOTAL FUNDS 39,614 (1,904) 37,710

14. MOVEMENT IN FUNDS

continued...

Page 13

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
155,636
Restricted funds
Youth club activity fund
900
Community welfare
28,433
29,333
TOTAL FUNDS
184,969
Comparatives for movement in funds
At
1.10.23
£
Unrestricted funds
General fund
65,838
TOTAL FUNDS
65,838
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
151,856
Restricted funds
Youth club activity fund
1,400
Community welfare
20,880
22,280
TOTAL FUNDS
174,136
Resources
Movement
expended
in funds
£
£
(158,330)
(2,694)
(900)
-
(27,643)
790
(28,543)
790
(186,873)
(1,904)
Net
movement
At
in funds
30.9.24
£
£
(26,224)
39,614
(26,224)
39,614
Resources
Movement
expended
in funds
£
£
(178,080)
(26,224)
(1,400)
-
(20,880)
-
(22,280)
-
(200,360)
(26,224)

continued...

Page 14

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Community welfare
TOTAL FUNDS
Net
At
movement
At
1.10.23
in funds
30.9.25
£
£
£
65,838
(28,918)
36,920
-
790
790
65,838
(28,128)
37,710
Net
At
movement
At
1.10.23
in funds
30.9.25
£
£
£
65,838
(28,918)
36,920
-
790
790
65,838
(28,128)
37,710
37,710

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Youth club activity fund
Community welfare
TOTAL FUNDS
Incoming
resources
£
307,492
2,300
49,313
51,613
359,105
Resources
Movement
expended
in funds
£
£
(336,410)
(28,918)
(2,300)
-
(48,523)
790
(50,823)
790
(387,233)
(28,128)
Resources
Movement
expended
in funds
£
£
(336,410)
(28,918)
(2,300)
-
(48,523)
790
(50,823)
790
(387,233)
(28,128)
790
(28,128)

15. RELATED PARTY DISCLOSURES

One trustee utilised the centre halls and contributed to premises rental and hire as follows:

S Sheen toddler group - £1,950 (2024 £1,875) - trustee S Sheen. - fee waved in recognition of services donated (see below)

S. Sheen regularly contributes many hours to the youth centre to assist with the children and receives a reimbursement for expenses incurred for travel costs (see note 6).

Time spent at minimum wage would equate to approximately £1,896 per month (for every month of the year) and this therefore represents a substantial donation for which the centre and other trustees are extremely grateful.

Page 15

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Detailed Statement of Financial Activities for the Year Ended 30 September 2025

30.9.25 30.9.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,501 1,402
Grants 78,667 71,293
80,168 72,695
Other trading activities
Hall hire and office rental 104,783 101,423
Investment income
Deposit account interest 18 18
Total incoming resources 184,969 174,136
EXPENDITURE
Charitable activities
Trustees' fees 7,910 7,110
Wages 42,413 34,636
Other motor/travel expenses 3,651 4,888
Other costs - activities 23,251 27,793
77,225 74,427
Support costs
Management
Wages 55,571 52,847
Social security 1,501 230
Pensions 1,666 1,852
Rent payable 3,873 3,873
Rates and water 3,303 1,553
Insurance and licences 8,177 6,763
Light and heat 7,562 8,869
Telephone 984 1,104
Professional - other 1,725 1,369
Repairs & maintenance 7,067 22,892
Establishment - cleaning 14,841 20,934
Office expenses - other costs 254 587
Sundry other costs 87 169
Training costs 520 120
Fixtures and fittings 1,317 1,387
Loss on sale of tangible fixed assets 154 313
Interest charges - 49
108,602 124,911

This page does not form part of the statutory financial statements

Page 16

RAINHAM ORGANISERS FOR YOUTH ACTIVITY LEADERS

Detailed Statement of Financial Activities for the Year Ended 30 September 2025

30.9.25 30.9.24
£ £
Management
Finance
Bank charges 2 2
Governance costs
Accountancy - independent examiner 1,044 1,020
Total resources expended 186,873 200,360
Net expenditure (1,904) (26,224)

This page does not form part of the statutory financial statements

Page 17