Annual General Meeting Evolve Gymnastics Academy th Held on 7 of July 2025. Present MrT Pugh Mrj Parker Mrs P Cutting Mrs S Langley Mr K Mc Coubrey Mr M Langley Apologies Mrs F Booth MrsA Wicks Mrs J Ward Lucy Worsley. Election of Trustees A notice regardingthe forthcoming Annual General meeting had been placed on the internal notice board. however there had been no interest f rom the public regarding the meeting. For the next AGM consideration should be given to revising the advertising method. The retiringTrustees for 2025 are: Mrs Joan Ward and Mrjohn Parl<er A8 there were no nominations forthe posts Joan and John agreed to serve another term on the committee (Joan asked before her absence from the meeting) Notification of reports. All reports from the committee had been submitted relevant bodies forthe Annual Review. all accou nts had been audited by Azete IGreel< Street Stockport) and the submission to the Charities commission had 81so been accepted. The reports this year had shown a nett loss attributable to repairs to the building fabric, increase in National insurance and the rise in the Minimum wage inflicted by government, the rectification of the deficit is covered in the following committee meeting Next Annual General Meeting To be announced early 2026
Charity registration number 1048000 (England and Wales) Company registration number 03070194
SOUTH MANCHESTER GYMNASTICS CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
SOUTH MANCHESTER GYMNASTICS CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Joan Ward (Treasurer) John Parker Susan Langley John McCoubrey Lucy Worsley Secretary John Parker Charity number 1048000 Company number 03070194 Registered office Fenside Road Manchester United Kingdom M22 4WZ Independent examiner Azets Audit Services Alpha House 4 Greek Street Stockport United Kingdom SK3 8AB
SOUTH MANCHESTER GYMNASTICS CENTRE
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Statement of trustees' responsibilities | 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 14 |
SOUTH MANCHESTER GYMNASTICS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their annual report and financial statements for the year ended 31 August 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 governing document, 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)” (as amended for accounting periods commencing from 1 January 2016).
Objectives and activities
South Manchester Gymnastics Centre is a company limited by guarantee and was granted charitable status in 1995. The centre is located in South Manchester and its aim is to provide facilities and opportunities for sage participation in gymnastic activities for a variety of groups.
The provision of gymnastic tuition / coaching for the groups using the centre is provided largely on a paid basis enabling the charity to increase the cohort of British Gymnastics Association (BGA) qualified coaches.
User groups contribute towards the upkeep of the premises and coaching facilities, their contribution being based on usage time.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Financial review
The income for the year was £339,541 compared with £323,385 in 2024. Expenses in 2025 were £392,212 compared with £354,276 in 2024.
The net expenditure for the year to 31 August 2025 was £52,671 compared with net expenditure of £30,891 in 2024.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
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SOUTH MANCHESTER GYMNASTICS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
Structure, governance and management
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:
Joan Ward (Treasurer) John Parker Susan Langley John McCoubrey Lucy Worsley
The trustees' report was approved by the Board of Trustees.
.............................. Joan Ward (Treasurer) Trustee Dated: .......29/5/2026.................
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SOUTH MANCHESTER GYMNASTICS CENTRE
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees, who are also the directors of South Manchester Gymnastics Centre for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company 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 the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that 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 Companies Act 2006. 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.
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SOUTH MANCHESTER GYMNASTICS CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SOUTH MANCHESTER GYMNASTICS CENTRE
I report to the trustees on my examination of the financial statements of South Manchester Gymnastics Centre (the charity) for the year ended 31 August 2025.
This report is made solely to the charity's trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner's work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity, the charity's members as a body and the charity's trustees as a body for my independent examiner's work, for this report, or for the opinions I have formed.
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.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
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:
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1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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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 financial statements 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.
Jonathan Ward FCA
Azets Audit Services Alpha House 4 Greek Street Stockport SK3 8AB United Kingdom
Dated: .........................
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SOUTH MANCHESTER GYMNASTICS CENTRE
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 9,060 5,000 Charitable activities 4 325,481 - Total income 334,541 5,000 Expenditure on: Charitable activities 5 392,212 - Total expenditure 392,212 - Net income/(expenditure) (57,671) 5,000 Transfers between funds 5,000 (5,000) Net movement in funds 7 (52,671) - Reconciliation of funds: Fund balances at 1 September 2024 242,680 - Fund balances at 31 August 2025 190,009 - |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 14,060 4,963 532 325,481 317,890 - 339,541 322,853 532 392,212 344,861 9,415 392,212 344,861 9,415 (52,671) (22,008) (8,883) - (8,883) 8,883 (52,671) (30,891) - 242,680 273,571 - 190,009 242,680 - |
Total 2024 £ 5,495 317,890 323,385 354,276 354,276 (30,891) - (30,891) 273,571 242,680 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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SOUTH MANCHESTER GYMNASTICS CENTRE
BALANCE SHEET
AS AT 31 AUGUST 2025
| Notes Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds 14 |
2025 £ 75 104,414 104,489 (42,644) |
£ 128,164 61,845 190,009 190,009 190,009 |
2024 £ 35 151,138 151,173 (33,984) |
£ 125,491 117,189 |
|---|---|---|---|---|
| 242,680 | ||||
| 242,680 | ||||
| 242,680 |
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 August 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 ..........29/05/2026...............
.............................. Joan Ward (Treasurer) Trustee
Company registration number 03070194 (England and Wales)
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
Charity information
South Manchester Gymnastics Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Fenside Road, Manchester, M22 4WZ, United Kingdom.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, 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)". 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 applying FRS 102 Update Bulletin 1 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.
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.
Income from charitable activities for the provision of services is recognised upon provision of that service.
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
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 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings straight line over 50 years Plant and equipment straight line over 5 years Fixtures and fittings straight line over 5 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 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.
1.9 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.
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
1 Accounting policies
(Continued)
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.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
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.
There are no critical accounting estimates or judgements.
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
3 Donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 8,404 - Grants 656 5,000 9,060 5,000 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 8,404 4,963 - 5,656 - 532 14,060 4,963 532 |
Total 2024 £ 4,963 532 |
|---|---|---|
| 5,495 |
4 Income from charitable activities
| Gymnastics | Gymnastics | |
|---|---|---|
| Centre | Centre | |
| 2025 | 2024 | |
| £ | £ | |
| Subscriptions and rent | 325,481 | 317,890 |
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
5 Expenditure on charitable activities
| Gymnastics | Gymnastics | |
|---|---|---|
| Centre | Centre | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Staff costs | 150,005 | 152,325 |
| Depreciation and impairment | 17,922 | 15,083 |
| Rent and rates | 1,222 | 727 |
| Insurance | 6,969 | 7,314 |
| Kit | 10,333 | 13,123 |
| Repairs | 3,300 | 6,238 |
| Heat and light | 13,903 | 9,924 |
| Competitions | 12,657 | 7,517 |
| Transaction costs | 10,205 | 10,561 |
| Subcontractor costs | 150,378 | 118,921 |
| Other | 4,858 | 3,618 |
| 381,752 | 345,351 | |
| Share of support and governance costs (see note 6) | ||
| Support | 6,081 | 5,743 |
| Governance | 4,379 | 3,182 |
| 392,212 | 354,276 | |
| Analysis by fund | ||
| Unrestricted funds | 392,212 | 344,861 |
| Restricted funds | - | 9,415 |
| 392,212 | 354,276 |
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
6 Support costs
| Support costs Governance costs 2025Support costs Governance costs £ £ £ £ £ Subscriptions 4,193 - 4,193 3,713 - Telephone 893 - 893 1,013 - Postage & printing 995 - 995 1,017 - Accountancy fees - 3,000 3,000 - 2,550 Legal and professional - 1,379 1,379 - 632 6,081 4,379 10,460 5,743 3,182 Analysed between Charitable activities 6,081 4,379 10,460 5,743 3,182 7 Net movement in funds 2025 £ The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements 3,000 Depreciation of owned tangible fixed assets 17,922 |
2024 £ 3,713 1,013 1,017 2,550 632 |
|---|---|
| 8,925 | |
| 8,925 | |
| 2024 £ 2,550 15,083 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries |
2025 Number 9 2025 £ 150,005 |
2024 Number 8 |
|---|---|---|
| 2024 £ 152,325 |
There were no employees whose annual remuneration was more than £60,000.
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11 Tangible fixed assets
| Freehold land and buildings Plant and equipment Fixtures and fittings £ £ £ Cost At 1 September 2024 156,260 50,381 27,256 Additions - 5,576 15,019 At 31 August 2025 156,260 55,957 42,275 Depreciation and impairment At 1 September 2024 75,005 28,742 4,659 Depreciation charged in the year 3,125 8,624 6,173 At 31 August 2025 78,130 37,366 10,832 Carrying amount At 31 August 2025 78,130 18,591 31,443 At 31 August 2024 81,255 21,639 22,597 12 Debtors 2025 Amounts falling due within one year: £ Trade debtors 75 13 Creditors: amounts falling due within one year 2025 £ Other taxation and social security 1,712 Trade creditors 18,457 Other creditors 12,506 Accruals and deferred income 9,969 42,644 |
Total £ 233,897 20,595 |
|---|---|
| 254,492 | |
| 108,406 17,922 |
|
| 126,328 | |
| 128,164 | |
| 125,491 | |
| 2024 £ 35 |
|
| 2024 £ 1,538 25,929 3,390 3,127 |
|
| 33,984 |
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SOUTH MANCHESTER GYMNASTICS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025
14 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 | Incoming | Resources | Transfers At 31 August | Transfers At 31 August | |
|---|---|---|---|---|---|
| September | resources | expended | 2025 | ||
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| General funds | 242,680 | 334,541 | (392,212) | 5,000 | 190,009 |
| Previous year: | At 1 | Incoming | Resources | Transfers At 31 August | |
| September | resources | expended | 2024 | ||
| 2023 | |||||
| £ | £ | £ | £ | £ | |
| General funds | 273,571 | 322,853 | (344,861) | (8,883) | 242,680 |
Ristricted funds provided by Bernard Stanley Foundation were used to fund replacement windows.
15 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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Azets Audit Services Alpha House 4 Greek Street Stockport Cheshire SK3 8AB
Re: South Manchester Gymnastics Centre
Dear Sir / Madam
The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with the preparation of the independent examination report of the charity’s financial statements for the period ended 31 August 2025 These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.
GENERAL
- We have fulfilled our responsibilities as directors under the Charities Act 2011, for preparing financial –
statements in accordance with applicable law and 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 2015) .
- We confirm all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
3. We confirm all the accounting records have been made available to you for the purpose of your inspection. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all trustees’ meetings.
4. We confirm the financial statements are free of material misstatements, including omissions.
5. We believe that the charity has a system of internal controls adequate to enable the preparation of accurate financial statements in accordance 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 2015) that are free from material misstatement, whether due to fraud or error.
INTERNAL CONTROL AND FRAUD
6. We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud.
7. We confirm that all accounting records have been made available to you for the purposes of your inspection, in accordance with your terms of engagement, and that all transactions undertaken by the charity have been properly reflected and recorded in the trustees’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain independent examination evidence and have provided any additional information that you have requested for the purposes of your inspection.
8. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements.
9. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others. including non-compliance matters:
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Involving financial improprieties;
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Related to laws or regulations that have a direct effect on the determination of material amounts and disclosures in the Charity’s financial statements;
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Related to laws and regulations that have an indirect effect on amounts and disclosures in the financial statements, but compliance with which may be fundamental to the operations of the Charity’s business, its ability to continue in business, or to avoid material penalties; and/or
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Involving management, or employees who have significant roles in internal control, or others.
ASSETS AND LIABILITIES
10. We confirm all actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
11. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.
12. We confirm that all bank accounts have been disclosed to you and are included within the financial statements.
We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
COMPLIANCE WITH LAWS AND REGULATIONS
13. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its business, and which are central to the charity’s ability to conduct its business and could affect the financial statements. The charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.
LEGAL CLAIMS
14. We are not aware of any known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the independent examination and accounted for and disclosed in accordance with the requirements of accounting standards.
CONTINGENT LIABILITIES
15. We are unaware of any violations or possible violations of laws or regulations the effects of which should be considered for disclosure in the financial statements or as the basis of recording a contingent loss (other than those disclosed or accrued in the financial statements).
16. We are unaware of any known or probable instances of non-compliance with the requirements of regulatory or governmental authorities, including their financial reporting requirements, and there have been no communications from regulatory agencies or government representatives concerning investigations or allegations of non-compliance, other than those already disclosed.
LAWS AND REGULATIONS
17. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
RELATED PARTIES
18. We confirm the completeness of related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of charity law or accounting standards.
Mark and Katie Langley are employed by the Charity and related to Susan Langley, a Trustee of the Charity. Both have been employed by the Charity for over 10 years and prior to Susan Langley being appointed as a Trustee. Their rate of pay is not influenced by Susan Lanley’s role as a Trustee.
SUBSEQUENT EVENTS
19. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.
GOING CONCERN
20. The trustees’ assessment at the date of approval of these accounts is that the virus does not create a material uncertainty as to going concern. Note 1.2 to the financial statements discloses all the matters of which we are aware that are relevant to the charity’s ability to continue as a going concern, including significant conditions and events, our plans for future action, and the feasibility of those plans.
We acknowledge our legal responsibilities regarding disclosure of information to you as independent examiners and confirm that so far as we are aware, there is no relevant information needed by you in connection with the preparation of your independent examination report of which you are unaware.
Each trustee has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant independent examination information and to establish that you are aware of that information.
Yours faithfully
.............................................................................................................................. Signed on behalf of the board of trustee by:
Joan Ward
Trustee Date:29/05/2026