Company registration number: 03114198
Charity registration number: 1050794
Aylesham And District Community Workshop Trust
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Batchelor Coop Ltd
The New Barn
Mill Lane
Ea5try
Sandwich
CT13 OJW

Aylesham And District Community Workshop Trust
Contents
Reference and Adrninistralive Details
Trnstees, Report
2to7
Si*ement of Trustees, R¢sponsibiliti¢s
Independent Examinels Report
Statement of Financial Activities
Ioto 11
Balance Sheet
12to13
Note5 to the Financial Statements
14to28

Aylesham And District Community Workshop Trust
Reference and Administrative Details
Chairpenon
SMBottCBE
Truste¢s
A Doggett
J Davies
C Duffield
J E Flaig
S M Mamjan
N H B Ratcliffe
C Williams
Cllr J L Pout
Secretary
E Barnes
Charity Registration Iyumber
1050794
Company RegistratlOD Number
03114198
The charity is incorporated in England and Wales.
Ackholt Road
Aylesham
Kent
CT3 3AJ
Registered Offiee
Independent Examiner
Batchelor Coop Ltd
The New Barn
Mill Lane
Eastry
Sandwich
CT13 OJW
Banker$
Lloyds Bank PLC
49 High Street
Canterbury
Kent
CTI 2SE
Page I

Aylesham And District Community Workshop Trust
Trustees, Report
The trustees, who are directors for the purposes of company law. present the annual report together with the
financial sthtements and auditors, report of the charitable company for the year ended 31 March 2025.
Objectives Ind activities
Objects ond aims
The principle object of the Charity is to benefit the persons of Aylesham and the nwal distrid with the objective
of improving the quality of life for those persons, by providing or assisting in the provision of facilities for the
advancement of education, recreation aTJd evnployment.
Public benefil
The trustees confirni that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regard to the public ben¢fit guidance published by the Charity Commission for England and Wales.
Trustees and officers
The trustees and officers ￿rYing during the year and since the year end were as follows:
TTUStees-.
A Doggett
J Davies
C Duffield
J E Flaig
S M Mamjan
N H B Ratcliffe
C Willi8ms
Cllr J L Pout (appointed I l Febwary 2025)
S Manion (r¢5igned 26 November 2024)
Chairperson:
SMBottCBE
S¢u¢tary:
E Bames
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Aylesham And District Community Workshop Trust
Trustees, Report
Rlsk n￿ll￿gement
The Trustees examine the major risks thai the charity faces each financial year and wheTC necessary seck to
dcvclop systems to monitor and control these risks, lo mitigate any impact which they may have on the future of
the charity.
ChY4irpersoll's Statement
I am pleased to present this year's Trustee Report, refiecting a pcriud of significant development, collaboratio
and achievement across our organisalion. The past twelve months have seen our team respond wilh rcsilience
and innovation to both opportunities and challenges. and l exlend my sincere thanks lo all staff, volunteers.
parthers, and Ttustees for their continued dedication.
Key Per50llntl and Staffing
Throu£bout the year our core tea￿ Emily, Lis4 Maria and lat¢r. lan. have provided leadership and operational
support. We also welcorned three temporary staff members during November and December to assist with
increased seasonal activity. Maria Mills departed ACT in September, and w¢ thank her for her invaluable
Contributions.
W¢ also thank our regular volunteer during the year Laura. and our regular ACT Crew members Rachel and
Andy. who have supported our work throughout the y¢ar and contrAbuted to the su¢¢ess of various initiatives.
There was increased actlvlty throughout the year around recwitment to support our growing areas of activity. In
November 2024, the Tn￿t appointed Ian Blissett as Community Support and Safety Officer and lan CQDimenced
his new role at the beginning of January 2025.
Oc¢up&n¢y
Occupancy remained consistently high throughout the year, reflecting the growing demand for our services and
spaces.
Str&t¢gic Partnerships 8Dd Collaborations
Wc have actively pursued and devcloped strategic partnerships. notably with Aylesham Heritage. E&st Kent
Collcge. Bechange, Social Enterprise Kent, East Kcnt Spatial Development Company, Coalfield Regeneration
Trust, Aylesham Parish Council, Espressions Arts, Kcnt Cuunty Council. Futur¢ Foundry and th¢ Association of
C.amerados. We have developcd new funding partnerships with The Kcnt Community Foundation. Dover
District Council, and Colyer Ferguson Trust. Thcsc Lollaborations have helpcd to enrich our community offer
and expanded our operational capacity.
Discussions with Bechange regarding a potcnlial merger began in May and continued through the autum
supported by a series of Trustee meeting5. Ultimatcly ihe decision was taken by Bechange to pause Ihe process
bui the groundwork has bcen done should the opportunity to reconsider evcr arise.
EKC officially moved onto the site in July. marking a new phase of collaborative working.
Capital Projeets and Renovations
Significant progress was made on the Coffee Shop and Kitchen renovation project, viith final works completed
in January. This initiative was supported by surKessful funding applicalions to the Rural Prosperity Fund,
DCMS, and Kent Community Foundation. Major works took place including creating a new entrance to the
front of the main building and the uncovering of ihe original flooring in the ¢ommon room space. We were
d¢light¢d to discover that this could be saved as this was not expected.
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Aylesham And District Community Workshop Trust
Trusteesl Report
Another major project, completed in early 2025, was the lighting upgrades to the Main building, Veranda
building and exterior lighting. These workg were extensive and were delivered to timescales and within budget
despite thc problems that often arise with retrofitting old buildings. The completion L)f this work means the
building is in a better position to meet the new cnvironmental legislation for sustainability that came inlo force
in 2025. This requires non-residentif41 buildings to meet stricter energy efficiency standards by January 2027.
Other renovations also included asbestos works. redecoration of downstairs spaces. and exlernal lightitig
upgTades to the Veranda and Main Building and the completion of the EICR (5 yearly checks) across the site.
We extend our thanks to all of the contractOT5 who worked so well with us on thcsc projects. We are especially
proud that all of the major works wcre undertaken by local busillesses. following tender processcs. Imd in line
with our policy to try and work as locally as possible.
A particular 'thank you, ga¢s out to both McaTS and Amey who pmvided time and materials free of chargc that
re5ulied in the Common Room, Coffee Shop and Community HQ and Main Hall spaces being redecoratcd
(Mears). We also thank the Dulux Dccoralion Centre for their generous donalion ol paints to help with this
work. Other external improvcments were also delivered such as laying a new path to the Phconix slatue and
clearing and re-surfacing the old boys entrance so it Could b¢ broughi back into Tegular use and pot hoRe filling
in the r¢aT car park (Amey),
Funding and Grants
We were successful in 5ecuTing multiple grants totalling just OV¢T £150,000. including..
. £40.000: RuTal Prosperity Fund (Dover District Coun¢il)- renovation work for the coffee shop & kitchen
£49,986.. Department of Culture. Media & Spon & Groundwork UK - lighting and energy efficiency
improvements
. £13,500: Kent Community Foundalion- Coffee Shop & Kitchen
. £1.600'. Community Investment Fund {Dover District Council) - Co-working space
• £4,994.. Social Ent¢ry)rise Kent- Creative Coffee Mornings delivered by Espression Arts CIC
. £15,000: Colyer Ferguson - Engagement and website upgrade
. £25.000: Coalfield Regeneralion Trust - for th¢ Kent Coalfield Community Fund
Community Impaet
We have held several events and initiaiives:
• The Kent Coalfield Community Fund (CRT) and Ayle5ham Community Grant Fund: The collaboration with
the Coalfields Regeneration TTUSt to deliver the Keni Coalfjeld Community Fund completed it5 7th year. The
Fund provided an annual grant fund of £25.000 from the CRT to 5UPPOrt projects that benefit tbe communities
of the Kent Coalfield. ACT adtllinister this fund and also providc our own small grant fund of £5,000 to support
community projects. L￿al groups that bcncfitted in Ihe year included Kent Miners Museum and Kcnt School of
Fashion.
. Miners Stsikc 40th Commemoration Evenl Imay): This landmaTk event broughi together generntions of local
residents to honour the Icgacy of the mining community. fostering intergenerational dialoguc and pride in local
heritage.
Dovcr Youih Festival Fringe Activities {Octobcr}: Dclivered in parlnership with Future Foundry, thes¢
activitie5 cngaged young people in ¢r¢alive and cultural experiences, promoting inclusion and aspiralion.
Model Railway Event (February): A new major periodic event that attracted families and enthusiasts.
strengthening community ties and offering educational value.
Community Showcase ai AGM (November).. Feathring contributions from the Coalfield Regen¢Tation Trust
and Kate Flannery from ihe Orgr¢av¢ Truth and Jwtice Campaign. this event celebrated local achievements and
provided a platforni for community voices.
Development of a Memorial for Lawrence Knight.. In colEaboration with his family, we began work on a
lasling tribule to a resp¢¢ted community figure, reinforcing our commitmenl to remernbran¢e and local identity.
Page 4

Aylesham And District Community Workshop Trust
Trustees, Report
. Coffee Shop and Kitchen Renovation: Beyond infrastru¢ttire, this project created a ivelcoming space for social
inleraction, training, and employment, with recruitment of local peopl¢ into the new roles created.
Co-working Space Development: This initiative supports local entrepreneurs, freelancers, and Community
groups by providing affordable, accessible workspace, Contributing to economic resilience.
• Partnership with Espressions: Through the Winter Well Fund applica¢ion, we initiated a new collaboration
aimed at addressing seasonal hardship and promoting wellbeing.
• Aylesham Rural Pantry.. This now established ¢ollaboration Continues to deliver a much needed service in the
village supporting people through the cost￿f-11vIng Grisis and helping tr) address food waste.
These examples reflect our ongoing commitment to making a meaningful differ¢nce in the lives of those
serve.
Our work this year has had a tangible and positive impact on the lo¢al community, with several initiatives and
events contributing to social cohesion, wellbeing, and opportunity. The figures below reflect the scale and reach
of our wo￿, demonstrating our commitment to delivering rneaningful outcomes for the community.
Governance And Systems
This year we have continued to improve our systems, financial accounting and inforn]ed decision making.
The appraisal process for staff was completed in October and will be repeated annually.
We took the decision to improve our financial recording and reporting system by investing in Xero. The
integration to Xero began in February, following Staff training sessions.
A new business plan for the Coffee Shop was developed with support from a local business consultant and
Shapes.
Lease adjustments with KCC were ¢on¢luded in August. and we explored new collaborations with EKC arowid
work experience and community engagement.
Marketing and Communications
Phase one of our webslte update wa5 completed in August, with further planning for marketing and
communications projects initiated in January and a new professional collaboration created with Not Another
Marketing Agency who are guiding and supportlng Ihe upgrade project.
Key Challenges and Socio-Economic Context
This year. our organisation operated within a ¢omplex and shifting socio-economic landscape, which presented
several notable ¢hallenge5-
Cost of Living Crisis.. The ongoing financial pressures on households impacted both our servi¢¢ users and
stsff. Increased demand for community support seyvices, coupled with constrained personal and organisational
budgets, required us to adapi quickly and creatively to maintain service delivery.
. Funding Competition and Delays: With many charities and community organisations seeking limited fvnding,
competilion for grants intensified. Application processes became more rigorous, and delays in fvnding decisions
affe¢t¢d project tlmelines and planning ¢¢rtainty.
Stsffing PressuTes'. Recruitment and retention were affected by broader labour market challenges, including
wage intlation and reduced availability of skilled candidates. This led to extended re¢ruitment period5 and the
need for temporary stsffing solutions.
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Aylesham And District Community Workshop Trust
Trust￿$, Report
Infrastructure and Maintenance Costs: Rising costs in materials and contractor services impacted our
renovation projects, requiring careful budget management and phased implementation to ensure completion
without ¢ompromising quality.
. Digital Transforn)ation Demands: The need to modernise systems (e.g.. Xero integration. website updates) was
accelerated by external expectstions and internal efficiency goals, placing additional pressure on stsff capacity
and requiring external support.
Desplte these challenges, our team demonstrated remaTkable adaptability and commiknenL ensuring that our
strategic goals remained on track and that our community continued to receive hIgh￿U2]ity 5UPPOrt and
engagement.
tA)oking Ahegd
As we move into the next year, our focus will Temain on slrengthening partnerships, enhancing our community
offer. and ensuring fmancial sustainability. The successful completion of key projects and the integration of new
systems position us well for conlinued growth and impact.
On behalf of the Board of TNslees. I thank cveryone involved for their unwavering commitment and look
forward to another year of progress and collaboration.
Disclosure of inforniation ¢0 independent examiner
Each tmstee h&8 taken steps that they ought to have tsken as a t￿ste¢ in order to make themselves aware of any
infornjation relevent to the independent examination. and to establish that the ¢harity's independent examiner is
aware of that inforniation. The trustees confirnj that there is no relevant infomjation that they know of and of
which they know the independent examiner is unaware,
Structure? governance and management
Nalure ofgoverning docupvenl
The wmpany is registered as a charitable company Limited by Guarnntee and w&8 set up by a Memorandum of
Association on 16 October 1995.
Recruilntenl and appoinlmenl of Irustee
The Trust has policies and procedures in place for the rec￿ll￿n￿ induction and training of new trustees.
This policy is under review.
Orgonisationfjl slruethre
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the
ternis of the Memorandum and Articles of Association of the company. They forni a board of Director5 which is
responsible for the general control of the charity. TrustseslDirectors are volunteers. give their time freely and
eive no remuneration or other financial benefits in respect of their voluntary position, save that reasonable
eX￿nSeS {notably travel) may be paid. Trust¢¢sDirectors meet together on a regular basis.
Day to day management of the charity and ils assets are delegated to paid stsff and volunteers.
The annual Teport w&$ approved by the trustees of the charity on 25 November 2025 atld signed on its behalf by".
Page 6

AY1￿haM And District Community Workshop Trust
Trustees, Report
SMBottCBE
Chairperson
Page 7

Aylesham And District Community Workshop Trust
Statement of Trustees• Responsibilities
The tsvstees (who aTe a]so the directors of Aylesham And District Community Workshop Trust for the purposes
of company law) are res￿nSIble for preparing the trustees, report and the fmancial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom G¢nerdlly Accepted
Accounting PrdCti¢e). including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic
of Ireland"
Company law requires the trnstee5 to prepare financial statements for each financial year. UT]der company law
the ITUStees must not approve the financlal statemenls unles5 they are satisfied that they give a true and fair vlew
of the state of affaiTS of the rharitable company and of ihc incoming resources and application of resources,
including its income and expenditure. of the charitabl¢ company for that period. In preparing these financial
statements. the trustees are r¢quAred to.,
select suitable a¢¢ounting policies and apply them consistently.
observe the melhods and principles in the Charities SORP.
make judgements and estimates ihat are reasonable and prudent"
stale whether appli¢abl¢ accounting standards, comprising FRS 102 have been followed, subje¢t to any
material departures disclosed and explained in the financial statements" and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that tbe
charitsble company will continue in business.
The trnstees are responsible for keeping proper accounting records thot can disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies A¢t 2006. Th¢y are also responsible for safeguarding the assets of the charitsble
company and hence for taking reasonable steps for ihe prevention and detection of fraud and other irr¢gularAti¢s.
The tn15tees ar¢ responsible for the maintenance and inlegrity of the Corporate and financial inforniation
included on the charitable company's website. Legislation governing the preparation and diss¢mination of
financial statements may differ from legislation An other jurisdictions.
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Aylesham And District Community Workshop Trust
Independent Examiner's Report to the trustees of Aylesham And District Community
Workshop Trust ('the Company,)
I report to the charity truslees on my examination of the a￿OuntS of the Company for the year ended 31 March
2025.
Re$poDsibilities 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 pr¢paration of the accounts in accordan¢e wllh the requirements of the Companies Act 2006
('the 2006 A¢t').
Having satisfied myself that the accounts of the Company are not required to be audited und¢r Part 16 of the
2006 Acl and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under se¢tion 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 5e¢tion 145{5)(b) of the
2011 Act.
Independent examiner's statement
Since the Company's gr055 inrome exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 201 l Act. l ¢onfIm that I am qualified to undertake the examination because l am a member
of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have ¢ome to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of Aylesham And District Community Workshop Trust as
required by section 386 of the 2006 Act: or
2. Ihe accounts do not accord with those records. or
3. the accounts do not comply wilh fhe accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair view, which 15 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 [appli¢able to charitie5 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 n)atters in COnn￿tIon with the examination to which attention
should be drawn in this report in order to enable a proper understsnding of the accounts to be reached.
Martin Roby FFVIAAT
Bat¢helor Coop Ltd
The New Barn
Mill Lane
Easty
Sandwich
CT13 OJW
27 November 2025
Page 9

Aylesham And Distriet Comn)unity Workshop Trust
Statement of Financial Aetivities for the Year Ended 31 March 2025
(Including Incon)e and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricttd
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Charitable activiti¢s
Other trading activities
Investment income
188,077
)10.940
4,847
132,888
320.965
110,940
4,847
Total income
303,864
132,888
436,752
Expendithre on:
Charitable a¢tivities
{276,789)
(45,095)
(321,884)
Total expenditure
{276,789}
(45,095)
(321,884)
Net income
Transfers between funds
27,075
54,093
87,793
(54,093)
114.868
Net movement in funds
81,168
33,700
114,868
Reconciliation of ￿ndS
Total fimds brought forward
316,797
1,980,847
2.297,644
Total funds Ca￿ted forward
19
397,965
2,014.547
2,412,512
The notes on pages 14 to 28 form all integral part of these financial statements.
Page 10

Aylesham And District Community Workshop Trust
Statement of Financial Aetivities for the Year Ended 31 March 2025
(Ineluding Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Jncome 8nd Endowments frnm:
Charitsble ￿tiVitieS
Other trading activities
Investment income
160,995
103,982
3,408
3Q,000
190.995
103,982
3,408
Total income
268,385
30,000
298,385
Expenditure on:
Raising funds
Charitable activities
(5.555)
(255,548)
{5,555)
{305,149)
{49:601)
Total expenditure
(261,103)
{49,601)
{310,704)
Net income/{expenditure)
Transfers between fund5
7.282
(22,038)
(19,601)
22,038
(12.319)
Net movement in funds
(14,756)
2,437
(12,319)
Reconciliation of hnd$
Total funds brought fonvard
331,553
1,978.410
2.309,963
Total funds carried fonvard
19
316.797
1,980,847
2,297,644
All of the charity's activities derive from continuing operations during the above two peTiods.
The ￿ndS breakdown is shown in nole 20,
The notes on page5 14 to 28 forn] an integral part of these financial stat¢m¢nts.
Page 11

Aylesham And District Community Workshop Trust
(Registration number: 03114198)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Investments
12
13
1,079,633
1,185,000
,035,893
1,185,000
2,264,633
2,220,893
Current assets
Debtors
Cash at bank and in hand
14
15
35,958
300,281
20,158
223,490
336,239
243,648
Creditors: AmouDts falling due wiihin one year
16
{127,006)
(119,588)
Net eurrent assets
209.233
124,060
Tot#1 aS￿ts less eurrent liabilities
2,473.866
2,344,953
cr￿lI￿r5. Amounts falling due after more th4n one year
17
{61,354)
2,412.512
(47,309)
Net assets
2,297.644
Funds of the charity:
Restricted income funds
Restrirtd fijnds
Revaluation reserve
1,479,547
535,000
1.445.847
535.000
Total restricted funds
2,014,547
1.980.847
Unrestricted income funds
Unrestricted funds
397,965
316,797
Tot#1 funds
19
2,412,512
2.297.644
The notes on pages 14 to 28 fonn an integral part of these financial statements.
Page 12

Aylesham And District Community Workshop Trust
(Registration number: 03114198)
Balance Sheet as at 31 March 2025
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Dire¢tors' responsibilitie5'.
The members have not required the charity to obtsin an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the A¢t with respect
to accounting records and the preparation of accounts.
The financial statements on pages 10 to 28 were approved by th¢ trnstees, and authorised for issue on 25
November 2025 and signed on tbeir behAlf by:
E Barnes
Company S¢¢T¢tary
The notes on pages 14 to 28 forni an integral part of these financial statements.
Page 13

Aylesbam And District Community Workshop Trust
Notes to the FiJ)ancial Statements for tbe Year Ended 31 March 2025
I Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share
capital. Each of the tlustees is liable to contribute an amount not ex¢¢¢ding £10 towards the assets of the Charity
in ihe event of liquidation.
The address of its registered office is:
A'ckholÉ Road
Aylesham
Kent
CT3 3AJ
These financial statements were authorised for iS5u¢ by the trustees on 25 November 2025.
2 Accounting policie5
Surnm#ry of signifjeant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are sel out below.
These policies have b￿n consistendy applied to all the years presented, unless othenvise stated.
Statement of ¢omplianc¢
The fJnancia] ststements have been prepared in accordance with A￿0￿￿tIng and Reporting by Charities:
Statement of Recommended Practice (applicable to charities preparing their accounts in accordonce with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) {issued in October 2019)
(Charities SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland
(FRS 102) and the Companies Act 2006.
Basis of preparation
Aylesham And District Community Workshop TNst meets the definilion of a public benefit entity under FRS
102. Assets and liabilities are initially reCo￿ls¢d at historical cost or transaction value unless otherwise stated in
the relevant a¢¢oullting policy notes.
Going concern
The trustees consider that there are no material uncertaintics about ihe charity's ability to continue as a going
con¢eTn nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Inton)e and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received, and the amount of in¢om¢ r¢¢eivable can be rn¢asured reliably. Income derived from the provision of
goods or services is stated after any discounts and net of VAT.
Grants reeeivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Where perforn)ance conditions are attached to the grant and are yet to be met, the income is
recognised as a liability and included on the balance sheel as deferred income to be released.
Page 14

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
Jnveslment income
Dividends are recognised once the dividend has been declared and notifLcation has been received of the dividend
due.
xpenditure
All expendi￿re is recognised once there is a legal or constructivc obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular heading5 they have been allocated on a basis consistent with the use of resource5, With central slaff
costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support Costs are allocated based on the spread of staff wsts.
Rui.singfunds
These are costs incurred in attracting voluntary income, the management of investments and Ihose incurred in
trading activities that raise funds.
Charifable oclivili
Charitable expenditure comprises those costs incurred by the Charity in the delivery of it5 activities and service5
for its beneficiaries. It in¢ludes both costs that can b¢ allo¢ated directly to such activities and those costs of an
indirect nature n¢Ge$sary to support them.
Gron¢provisions
Provisions for grayjts are made when the intention to make a grant ha5 been communicated to the recipient but
there is un¢ertainty about either the timing of the grant or the amount of grant payable.
Support costs
Support Costs include Central functions and have been allocated to activity cost categories on a basis consistent
with the use of resources. for example, allocating property ¢osts by floor areas, or per capila, staff ¢osts by the
time spent and other costs by their usage.
Governonce ¢osts
These include the costs attributabl¢ lo the Charity's compliance with constitutional and statutory requirements,
including audit, strategic management and trnstees meetings and reimbursd expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore il meets the definition of a charitable company for UK cory)oration tax purposes. Accordingly, the
charity is potentially exempt from taxation in re5pecl of income or capital gains receivcd within Gategories
covered by Chapter 3 Part I l of the Corpordtion Tax Act 2010 or Section 256 of the Taxation ol. Chargeable
Gains Act 1992. to the extent that such income OT gains are applied exclusively to charitabl¢ purposes.
Tangible fixed issets
Individual fixed assets C05ting £500.00 or more are initially recorded at cost.
Depreciation and amortis¥tion
Depreciaiion is provided on tangible fixed assets so ￿ to ivrite off the cost or v&lualion. less any estimated
residual value. ovw their expected useful economic life as follows:
Pagc 15

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
Asset class
Plant and ma¢hinery
Fixtu￿$ and fittings
Freehold property
Motor vehicles
Leasehold improvements
Investment asset
Depreei*tion method and rate
250/0 reducing balance
150/0 reducing balance
Not depreciated
250/0 reducing balance
Straight line over 50 years
Not deP￿lated
Investment properties
Investment property is carried at fair value. derived from the cu￿ent Ma￿et prices for comparable real ¢state
detennined annually by the trustees. The Irustees use obseryable market PriC¢5, adjusted if necessary for any
difference in the nature, location or condition of the specific asset. Chang¢s in fair value are recognised in profil
or loss.
Trade debtors
Trade debtois are amovnts due from customers for merchandise sold or servi¢es perfornied in the ordinary
urse of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairnient. A provision for the impairnient of trade
debtors is established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original tern)s of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-temi highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade ereditors
Trade creditors are obligations to pay for goods or service5 that have been acquired in the ordinary course of
business from suppliers. Accounts payable arc classified &s current liabilities if the charlty does not have an
uncondilional righi, at the end of the reporting period, to defer settlement of the creditor for ai least twelve
months after the reporting date. If ihere is an unconditional right to defer settlement for at least twelve months
after the reporting date. they are presented as non-current liabilities.
Trade creditors are Tecognised initially at the transaction price and subsequently measured at amortised Cost
using the effective interest method.
Page 16

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
Borrowillgs
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Inter¢5t-bearing
bom)wings are subsequently carried at amortised cos¢ with the difference between the proceeds, net of
transa¢tion costs, and the amount due on redemption being recognised as a charge to the Statemenl of Financial
Activities over the period of the relevant bornTrwing.
Int¢r¢st expense is recognised on the basis of the effective interest method and is included in interest payable
and similar charges.
Borrowings are classified as current liabilities unless the ch8rAty has an unconditional right to defer setilement of
the liability for at least twelve months after the retM)rting date.
Foreign exchange
Transactions in foreign ¢urrencies are recorded at the rate of ex¢hange at the date of the transaction. Monetary
assets and liabilities denominated in foreign currencies at th¢ balan¢e sh¢¢t date are reported at the rales of
exchavtge prevailing at that date.
The results of oveTseas operations are translated at the averdge rdtes of ex¢hang¢ during the period and their
balance sheets at the rates ruling at the balan¢¢ sheet date. Exchange differences arising on translalion of the
opening net asset5 and re5ult$ of overseas operalions are reported in other comprehensive income and
accumulated in equity (attributed to non-¢ontrolling interests as appropriate),
Other exchange diffeTenc¢s are recognised in the Stalement of Financial Activities in the period in which they
arise except for:
l ) exchange differences on transactions enlered into to hedge certsin foreign Currency risks (see above).
2) exchange differences arising on gains or losses on non-monetary items which are rcwgnised in other
comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from
or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forniing
part of ihe net investment in the foreign opeTation). which are r¢cognised in other comprehen5iv¢ incomc and
reported under equity.
FuDd 5tructhre
Unrestricted income funds are general funds that are available for use at the trustees discrction in furtheran¢e of
the objectives of the charity.
liestricted income fvnds are those donated for use in a parttcular area or for specific purposes, the use of which
is Testricted to that area or puryose.
Financial instruments
Classification
Financial assets and financial liabilitie5 ar¢ [t￿gnised when the rharity bewmes a party to the cfjnlractual
provisions of the instrument.
Financial Ilabilities and equity instruments are classified according to the substance of the conlractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of
the charity after deducting all of its liabilities.
Page 17

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
Recognilion andn￿as￿remen¢
All financial assets and liabilities are initially mrasured at transaction price (including transaction costs), except
for those financial a55ets classified as at fair value through profit or loss, which are initially measured at fair
value (which is nornially the transactiOT] PTice excluding transaction costs). unless the arrangernent constitutes a
financing transaction. If an arrangement constitht¢s a financing transaction. the financial &%set or financia]
liability is measured at the presenl value of the future payments discounted at a market rate of interest for a
similar debt instrument.
Financial assets and liabilities are only offset in the ststement of financial position Whe￿ and only when there
exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a
net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derccognised when and only when a) the contractual rights to thc cash flows from the
financial asset expiTe or are settled. b) the charity trdnsfers to another party substantially all of the risks and
rewards of owlership of the fjnancial asseL or c) th¢ charity. despite having retained some. but not all,
significant risks and r¢ward5 of ownership. has transferred control of the asset to another party.
Financial liabilitie5 art der¢wgnis¢d only when the obligation specified in the contract is discharged. cancelled
or expire5.
Debt Inslruntents
Debt instruments which meet the following condltions are subsequently measured at amortised cost USlDg the
effective interest Method:
(a) The contractual return lo the holder is (i) a fixed amount. (li) a positive fixed rate or a positive variable rate-
or (iii) a combination of a positive or a negative fixed rate and a positive variable Tate.
(b) The contract may provide for repayments of the principal or the return to the holder (but not both) to be
linked to a single relevant observable index of general price inflation of the currency in which the debt
inslrnment is denominated, provided such links are not leveraged.
(c) The contract may provide for a detrmiinable variation of the return to the holder during the life of the
instrnment. provided that (i) the new rdte satisfies condition la) and the variation is not contingent on filture
events other than {1) a change of a contractual variable rale- (2} to protect the holder against Credit deterioration
of the issuer" (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law"
or (li) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no conlrdctual provislon that could, by its ternis. result in the holder losing the principal amount or
any interest attributable to the current period or prior periods.
(e) Contractual provisions that pemiit the issuer to prepay a debt instmment or permit the holder to put it back to
the issuer before maturity are nol contingent on ￿tUre events. other than to prolect the holder against the credit
deteriordtion of the issuer or a change in conlrol of ihe issuer, or to protect the holder or issuer a￿Inst changes
in levies applied by a central bank or arising from Ghang¢s in relevant taxation OT law.
{fj Contractual provisions may perniit the extension of the terni of the debt instrument, provided tbat the r¢turn
to the holder and any other contractual provision5 appli￿ble during the extended temi satisfy the conditions of
paragraphs (a) to (¢).
Page 18

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
Debt instrum¢nts that are Classified as payable or receivable within one year on initial recognition and which
meet the above conditions are measured at the undiscounted amount of the OT other consideration expected
to be paid or received, net of impainnent.
With the exception of some hedging instruments, oth¢r debt instruments not meeting these conditions are
measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost
(which may be nil) less impainnent.
Inweslments
Investments in non-¢onv¢rtible pr¢feTence shares and non-puttable ordinary or preference shares (where shares
are publicly traded or their fair valu¢ is reliably me&8urable) are measured at fair value through profit or loss.
Wher¢ fair value cannot be measured reliably, investments are measured at cost less impaiment.
tnveslments in subsidiaries and associates are measured at cost less impaim]ent. For investments in subsidiaries
acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by
reference to the nominal value of the shaTes issued plus fair value of other consideration. Any premium is
ignored.
Derivativefittancial inslrumenls
The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate
movements. The charity does not hold or issue derivative financial instruments for speculative purposes.
Derivatives are initially recognised ai fair vaIue at thc date a derivative ¢onlra¢t is entered into and ar¢
subsequently r¢m¢asured to their fair value at each reporting date. The resulting gain or loss is re¢ognised in
statement of financial activities immediately unless the derivative is designated and effective as a hedging
instrument. in whi¢h event the timing of the recognition in statement of financial activities depends on the
nature of the hedge relationship.
Fair value measuremenr
The best evidence of fair value is a quoted price for an identical &8set in an aotive market. Ivhen quoted prices
are unavailable, the price of a recent transaction for an identical asset provides evidence of fair valve as long as
there has not been a Significant change in economi¢ ¢ir¢umstances or a significant lapse of time since th¢
transaction took place. If the market is not active and recent transactlons of an identical asset on their own are
nol a good estimate of fair value, the fair value is estimated by using a valuation teGhniqu¢.
3 Income from chArit2ble activities
Unrestricted
funds
General
RestTlet¢d
fund$
Total
funds
Charitsble activities
188,077
132,888
320,965
Total for 2025
188,077
132,888
320,965
Total for 2024
160.995
30,000
190,995
Page 19

Aylesham And Distriet Community Workshop Trust
Note5 to the Financial Statements for the Year Ended 31 March 2025
4 Income from other tr4dlDg getivities
Unrestritted
funds
General
Total
funds
Property rental income
110,940
110,940
Total for 2025
110,940
110,940
Tot41 for 2024
103,982
103,982
5 Investment income
Unrestricted
funds
General
Tot21
2025
Total
2024
Interest Teceivable and similar income;
Infrr¢st re¢¢ivable on bank deposits
4,847
4,847
3,408
Unrestricted
funds
General
Total
lunds
Interest recelvable and similar income.
Infrrest receivable on bank deposits
4,847
4.847
Total for 2025
4,847
4,847
Tot*1 for 2024
3,408
3,408
Page 20

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 Mareh 2025
6 Expenditure on charitable activitie8
Unrestritted
funds
Gencral
Restricted
ds
Total
funds
Note
Charitable a¢tivities
Grant funding of aclivilies
Allocated support ¢osts
Governance costs
245,236
(500)
11.371
20.682
42,181
{1,169)
4,083
287.417
{1,669)
15,454
20,682
Tolal for 2025
276.789
45,095
321.884
Tolal for 2024
255,548
49.601
305,149
7 Analysis of governance and support costs
Governance costs
UDre5tricted
funds
General
Total
funds
Staff costs
Other staff costs
Allocated support costs
261
20.421
261
20,421
Total for 2025
20,682
20,682
Total for 2024
15,139
15,139
8 Grant-making
Analysis of grants
Grants to institstions
2025
2024
AnAIysis
Grant5 awarded
(1,669)
27,934
The support costs as50riat¢d with grant-making are £Nil (31 March 2024 - £Nil).
Page 21

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 Mar¢h 2025
Below are details of material grants made to institutions
2025
2024
Name of institution
A&SWWS
Ayle5ham & Snowdown Bowls
Ayl¢sham Arts Club
Aylesham Heritage
Aylesham Scouts Group
Bechange
Betteshangar Colliery Welfare
Betteshangar Bowls Club
Bettehangar Colllery Welfare Band
Chislet Colliery Welfare
E&E Heritage Group
E&E Village Hall
Elvington Community C¢ntre
Green Howards
Hillside House Allotment
Kent Community Coal Court
Kent Miners
Kent School of Fashion
Mongeham Pship Group
Snowdown Colliery RFC
Snowdown Colliery Welfare Band
Snowdown Maje Voice Choir
Woodpecker Court
Activity
Charitable activities
Charitable activities
Charitable adivities
Charitable activities
Charitable activities
Charitable activitie5
Charitable athivities
Charitsble activities
Charitable activities
Charitable activities
Charitable activitie5
Charitable activities
Charitable activities
Charitable a￿1VItIeS
Charitsble activities
Charitable activities
Charitable activities
Charitable activities
Charitable a¢tivities
Charitable activities
Charitable activities
ChaTitable activities
Charitable activities
(1,000)
2,194
304
1,531
225
(23)
(500)
5,568
1.440
3,322
899
500
2,100
2,302
(I,000}
500
3,200
(4,125)
2.979
1,133
(48}
200
4.429
1.866
(1,731
27,934
{1.669)
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any other benefits from the chartty during the year.
Page 22

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
10 Staifcosts
The monthly average number of peTsoll5 {inGluding senior management I leadership team) employed by the
charity during the year expressed as full time equivalents was as follows:
2025
No
2024
Average number of employees
No employee received emoluments of more than £60,000 duriTJg the year.
11 Taxatiott
The charity is a registered charity and is therefore exempt from taxation.
12 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Other tsngible
rixed asset
Motor vehicles
Total
Cost
At l April 2024
Additions
426,790
230,521
84,323
5,350
1.297.713
1,960,374
At 31 Ma￿h 2025
426,790
314,844
5,350
1,297,713
2,044.697
Depreciation
At l April 2024
Charge for the year
219.557
14,540
4,992
89
699,932
25,954
924,481
40,583
At 31 Mar¢h 2025
234.097
5,081
725,886
965,064
Net book value
At 31 Mar¢h 2025
426,790
80.747
269
571,827
1.079,633
At 31 March 2024
426,790
10,964
358
597,781
1,035,893
Page 23

Aylesham And Distriet Community Workshop Trust
Notes to the FinancAal Statements for the Year Ended 31 March 2025
13 Fixed asset inva8tments
2025
2024
tnvestment prop¢rti¢s
1,185,000
1,185,000
Inveslment properties
Investment
properties
Cost or Valuation
At l April 2024
1,185.000
Provision
At 31 March 2025
Net book value
At 31 March 2025
1.185,000
At 31 March 2024
1,185,000
The Investment properties were subject to a f0rn121 valuation by an independent valuer in NovembeT 2023. The
trustees consider that the fair value of investment properties would not have been materially different to this
valuation at the Balance Sheet date.
14 Debtors
2025
2024
Trade debtors
Prepayments
Other debiors
32,759
2,023
1,176
14,942
1,905
3,311
35,958
20.158
15 Cash #nd ¢a$h equivalents
2025
2024
Cash at bank
300,281
223,490
Page 24

Aylesham And District Community Workshop Trust
Notes to the FinaneiaI Statements for the Year Ended 31 March 2025
16 Creditors: Amounts falling due wfithln one year
2025
2024
Bank loans
Trade creditOT5
Other loans
Other taxation and social security
VAT
Other creditors
Accruals
24,129
7,898
8,326
2,695
io.oio
62,370
11,578
22,515
4,764
17,238
67.913
7,158
127,006
119.588
17 Creditors: amounts falling due after one year
2025
2024
Bank loans
Other loans
23,180
38,174
47.309
61,354
47,309
18 Pension and other sthemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents
contributions payable by the Gharity lo the scheme and amounted to £3,8J6 {2023 - £4,000).
Page 25

Aylesham And District Community Workshop Trust
Notes to the Financial Statements for the Year Ended 31 March 2025
20 Related party transaetions
During the year the charlty made the following related party transactions:
S Manion
(one of the trustees)
During the year the company charged rent and utilities of £4,740 (2024 - £4,740) to a business operated by S
Manion. These transactions were carried out al aTrn5 l¢ngth on nornial commercial tern]s. At the balance sheet
date the amount due from S M￿lon was £660 {2024- £360).
Beeh2nge
(a company in which A Dogget is the manager and J Flaig is a Trustee)
During the year the company charged rent and utilitTe5 of £1 0,601 (2024 - £11,550) and awarded grant funding
totalling £Nil (2024 - £5,500) to Be¢hange. Although the rent is not charged at a commercial Tate these
transactions were carried out at arnis length in accordance with the charity's objects
During the y&qr the company obtained services from B¢¢hange totslling £714 (2024 - £948).. At the balanGe
sheet date the amount due from Bechange was £2,770 (2024- £4,444 due to).
BAtchelor Coop Ltd
(thc independent examiner)
Durlng the year the company charged rent of £3,900 (2024 - £3,900) to Batchelor Coop Ltd. These transactions
were carried out at arnis length on nonnal cornmercial ternis. At the b￿ance sheet date the amount due to
Batchelor a￿p Ltd wa5 £348 (2024 - £288).
Page 27

Aylesham And District Community Workshop Trust
Notes to the Financi¥41 Statements for the Year Ended 31 March 2025
21 Analysi5 of net assets between funds
Unrestricted
Total funds
31 March 2025
GeDeral
Restricted
Tangible fixed assets
Fixed asset investments
cU￿ent assets
Current liabilities
Creditors over l year
168,619
911,014
1,185,000
34.047
(54.161)
(61,354)
1,079,633
1,185.000
336,239
(127,006)
(61,354)
302,192
(72,845)
Total net &ssets
397,966
2,014,546
2,412,512
Unreslricled
Total funds
31 March 2024
General
Restricted
Tangible fixed assets
Fixed asset investments
Current assets
Cu￿eTht liabilities
Creditors over l year
175.121
860,772
1,185,000
27.001
(44,616)
(47,309
1.035,893
1,185,000
243,648
(119,588)
{47,309)
216,647
(74,972)
Total net assets
316,796
1,980,848
2,297,644
Page 28