**Registered Charity No. 1046817**
**Financial Statements for the Year Ended 31st March 2025**
**for Marina Recreation Centre Association**
**Marina Recreation Centre Association**
## **Contents of the Financial Statements for the Year Ended 31st March 2025**
||**Page**|
|---|---|
|**Association information**|**1**|
|**Statement of Trustees' responsibilities**|**2**|
|**Accountants Report**|**3**|
|**Statement of Financial Activities**|**4**|
|**Balance Sheet**|**5**|
|**Notes to the Financial Statements**|**6**|
**Marina Recreation Centre Association**
## **Association Information for the Year Ended 31st March 2025**
**CHAIRMAN:** M Hughes **TREASURER:** J Ramsdale **SECRETARY:** G Fenton **REGISTERED OFFICE:** Marina Recreation Centre Commercial Road Kingston upon Hull EAST YORKSHIRE HU1 2SA
**REGISTERED NUMBER:** 1046817
**ACCOUNTANTS:** Andrew Cooper and Company Chartered Accountants 650 Anlaby Road Kingston upon Hull HU3 6UU
Page 1
**Marina Recreation Centre Association**
## **Statement of Trustees Responsibilities**
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing those financial statements the trustees are required to:-
- a) select suitable accounting policies and apply them consistently;
- b) make judgements and estimates that are reasonable and prudent;
- c) state whether the policies adopted are in accordance with SORP 2 (Revised) and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements.
- d) Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for and detection of fraud or other irregularities.
Page 2
**Marina Recreation Centre Association**
## **Independent Examiner’s Report to the Members of Marina Recreation Centre Association**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
## It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
In connection with my examination, no matter has come to my attention;
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Andrew Cooper and Company Chartered Accountants 650 Anlaby Road Kingston upon Hull HU3 6UU
Dated:
Page 3
**Marina Recreation Centre Association**
## **Statement of Financial Activities for the Year Ended 31st March 2025**
|
**Income:**
Bowls
Registration fees
Equipment hire
Locker hire
Hampers & Events
Refreshments
Sundry sales
Fundraising
Parking fees
**Other income:**
Donations
**Direct Charitable Expenditure:**
Light & heat
Parking fees
Rent & rates
Insurance
Repairs and renewals
**Management and Administration:**
Wages
Telephone
Post & stationery
Uniforms
Bank charges
Sundry expenses
Accountancy
Legal fees
Cleaning
Depreciation
**Net Income/(Expense) for the Year**
Fund balance brought forward
**Fund balance carried forward**|**Unrestricted Funds**
**31.03.25**
**£**
**£**
**47,131**
**2,840**
**496**
**962**
**2,289**
**2,550**
**978**
**1,374**
**1,650**
**60,270**
**3,619**
**63,889**
**7,340**
**-**
**9,825**
**3,435**
**4,644 25,244**
**35,663**
**540**
**162**
**-**
**162**
**824**
**840**
**0**
**216**
**2,817**
**41,224**
**66,468 **
**(2,579)**
**57,968**
**£55,389**||
31.03.24|
|---|---|---|---|
||
|
||
Page 4
|**FIXED ASSETS:**
Tangible Fixed Assets
**CURRENT ASSETS:**
Stock
Cash at bank
Prepayments
**CREDITORS:**Amounts falling
due within one year
**NET CURRENT ASSETS:**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES:**
**RESERVES:**
Accumulated Fund|**Marina Recreation Centre Association**
**Balance Sheet**
**31st March 2025**
**31.3.25**
Notes
**£**
3
**10,083**
**804**
**38,233**
**8,024**
**47,061**
4
**1,755**
**45,306**
**£55,389**
**55,389**
**£55,389**|**Marina Recreation Centre Association**
**Balance Sheet**
**31st March 2025**
**31.3.25**
Notes
**£**
3
**10,083**
**804**
**38,233**
**8,024**
**47,061**
4
**1,755**
**45,306**
**£55,389**
**55,389**
**£55,389**|31.3.24
£
12,900
818
37,928
7,162
45,908
840
45,068
£57,968
57,968
£57,968|
|---|---|---|---|
||Notes
3
4
|**Balance Sheet**
**31st March 2025**
||
## **ON BEHALF OF THE MANAGEMENT COMMITTEE:**
**M Hughes**
Dated:
Page 5
**Marina Recreation Centre Association**
## **Notes to the Financial Statements for the Year Ended 31st March 2025**
## 1. **ACCOUNTING POLICIES**
## **Accounting convention**
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.
Depreciation has been charged on fixed assets held or acquired during the year at 6.5% and 10% straight line.
## 2. **Analysis of Net Assets by Fund**
|2.|**Analysis of Net Assets by Fund**|||
|---|---|---|---|
|||**General Purpose Fund**||
||Fixed Assets|**10,083**||
||Current Assets|**47,061**||
||Current Liabilities|**(1,755)**||
||**Fund Balance**|**55,389**||
|3.|**Fixed Assets**||**£**|
||Cost at 1stApril 2024||41,703|
||Additions in the Year||-|
||Cost at 31stMarch 2025||41,703|
||Depreciation at 1stApril 2024||31|
||Charge for the year||2,817|
||Depreciation at 31stMarch 2025||31,620|
||Net Book Value at 1stApril 2024||12,900|
||**Net Book Value at 31st March 2025**||**10,083**|
|4.|**CREDITORS: AMOUNTS FALLING**|||
||**DUE WITHIN ONE YEAR**|||
|||**31.3.25**|31.3.24|
|||**£**|£|
||Accrued expenses|**1,755**|840|
Page 6