Registered number: 3130147 Charity number: 1051154
The Friends of Moat Mount Campsite (A company limited by guarantee) Trustees’ Report and Financial Statements For The Year Ended 31° March 2025
Or ,
The Friends of Moat Mount Campsite
Legal And Administrative Information
For the year ended 3 March 2025
Trustees Tony Cunningham (Company Secretary) Keith Dyall
Company Registered Number 3130147
Charity Registered Number 1051154
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Registered Office Barnet Way London NW7 SAL
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Independent Examiners S Gardner & Co Chartered Management Accountant 27 West End, Walcott Lincoln LN4 3ST
Independent Examiners
Bankers
Cafcash Limited Kings Hill West Mailing Kent ME19 4TA
Honorary Treasurer
y
Trustees' Report
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The Friends of Moat Mount Campsite
For The Year Ended 3 March 2025
The trustees, who are also directors ofthe charity for the purposes of the Companies Acct, submit their annual report and financial statements of The Friends of Moat Mount Campsite (the charity) for the year ended 31° March 2025. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document.
Method of appointment or election of trustees
The management of the charity is the responsibility of the trustees who are elected and coopted under the terms of the Articles of Association.
The Council of Trustees have power at any time to appoint any person to fill a casual vacancy or as an addition to the existing trustee members, providing the total number does not exceed the number fixed in accordance with the Articles.
Constitution policies and objectives
The charity is registered as a charitable company limited by guarantee and was set up bya Memorandum of Association on 23 November 1995.
Every member of the company has undertaken to contribute such amounts as may be required (not exceeding £10) to the Charity’s assets, if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, for the payment of the Charity's debts and liabilities contracted before he or she ceases to be a member, and of the cost, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves. The principal object of the charity is to help and educate young people from the London Borough of Barnet and elsewhere, especially through recreation and leisure time activities. The charity aims to develop their physical, mental and spiritual capacities, so they may grow to full maturity as individuals and members of society by providing or assisting in the provision of facilities and equipment at the Moat Mount Campsite, which would not otherwise be provided by local authorities.
Organisational structure and decision making
The Council of Trustees meet on a regular basis to discuss the affairs of the charity and all strategic and operational decisions are made by the Council.
Review of activities and future developments
During the period under review, the centre saw a fairly significant drop in income of 39% compared to 2023-24, which is unfortunate given that the centre had experienced an increase in income every year since the pandemic and it was hoped that annual income would reach pre-pandemic levels. However, total expenditure was 13% lower and this helped offset some of the drop in income.
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Volunteers and Donations in Kind
The charity receives assistance in the form of donated facilities and voluntary help from various individuals. Donations in kind are included in the financial statements wherever it is practical to value the gift.
Reserves Policy
The charity aims to maintain a reserve of current assets which will cover staff pay and overhead expenses for a period of at least six months. This will allow the charity to continue in operation should any significant drop in bookings income occur.
Risk Management
The trustees have made an initial assessment of major risks to which the charity is exposed, in particular those related to the operations and finances of the charity. The trustees continue to monitor these areas.
Trustees’ Responsibilities
Company and charity law applicable to charities in England/Wales 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 surplus or deficit of the charity for that period. In preparing those financial statements the trustees have:
selected suitable accounting policies and applied them consistently;
made Judgements and estimates that are reasonable and prudent;
stated whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial Statements; and
prepared the financial statements on a going concern basis (unless it is inappropriate to presume that the Trust will continue in operation).
The trustees have overall responsibility for ensuring that the charity has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records, which 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 1985. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.
Appointment of Independent Examiners
S Gardner & Co has been reappointed as Independent Examiner.
This report was approved by the trusteeson
December 2025 and signed on its behalf.
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Tony Cunningham (Company Secretary)
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Independent Examiner's Report To The Trustees of The Friends of Moat Mount Campsite
| report on the accounts of the Trust for the year ended 31% March 2025, as reported om pages 1 to 11.
Respective responsibilities of trustees and examiner
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 Commissioners (under section 145(5)(b) of the Charities Act), and
- To state whether particular matters have come to my attention. Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as 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.
Independent examiner's statement
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
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¢ to keep accounting records in accordance with section 130 of the Charities Act; and e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached other than the effect of the Covid 19 pandemic has had on the results for the year as indicated in the Trustees* Report. Simon Gardner ACMA, Associate of the Chartered Institute of Management Accountants
Ss KE,KM
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27 West End, Walcott, Lincoln LN4 3ST
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CO tL ee
SSS
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The Friends Of Moat Mount Campsite
| StatementOfFinancial Activities | StatementOfFinancial Activities | ||||
|---|---|---|---|---|---|
| (incorporating incomeandexpenditureaccount) | |||||
| Fortheyearended 31"March 2025 | |||||
| Restricted Funds |
Unrestricted Funds |
Total Funds |
Total Funds |
||
| incoming Resources | 2025 | 2025 | 2025 | 2024 | |
| Activities in furtherance | |||||
| Ofthecharity'sobjects | - | 53,931 | 53,931 | 89, | 006 |
| Investmentincome | - | 394 | 394 | 359 | |
| Total IncomingResources | 0 | 54,325 | 54,325 | 89,365 | |
| Resources Expended | |||||
| Charitable expenditure: | |||||
| Cost ofactivities in | |||||
| furtherance ofthe | |||||
| charity's objects | - | 69,955 | 69,955 | 83,294 | |
| Support cost for | |||||
| grantsandactivities | 5,250 | - | §,250 | 5,250 | |
| Resourcesexpended | |||||
| on managing and | |||||
| administering thecharity | - | 10,316 | 10,316 | 9,565 | |
| Total ResourcesExpended | 5,250 | 80,271 | 85,521 | 98,109 | |
| Net movement in funds from | |||||
| activities | (5,250) | (25,946) | (31,195) | ||
| Transferbetweenfunds | 0 | 0 | 0 | ||
| Netmovement infunds | (6,250) | (25,946) | (31,195) | ||
| Total FundsAt | |||||
| 1 April2024 | 16,142 | 7,983 | 24,125 | ||
| Total Funds At | |||||
| 31March2025 | 10,892 | (17,963) | (7,070) |
The Statement of Financial Activities includes all gains and losses recognised in the year.
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The Friends Of Moat Mount Campsite
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Balance Sheet
As At 31" March 2025
31™ March 31° March
2025 2024
£ £
Fixed Assets
Tangible fixed assets 5,574 10,824
Current Assets
Debtors and prepayments - -
Cash at bank 84,674 57,015
84,674 $7,015
Creditors: amounts falling due
within one year (97,318) (43,714)
Net Current Assets (12,644) 13,301
Net Assets (7,070) 24,125
Charity Funds
Restricted Funds 10,892 16,142
Unrestricted - General Funds (17,963) 7,983
(7,070) 24,125
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For the year ended 31° March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved by the board on __ December 2025.
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Tony Cunningham
(Director)
sO FAA Page 6
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Notes To the Financial Statements For the year ended 31° March 2025
The Friends of Moat Mount Campsite
Accounting Policies
Basis of preparation of financial statements
The financial statements have been prepared on accruals-based accounting under the historical cost convention, with the exception of investments which are included at market value.
Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Incoming Resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
Resources expended
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Turnover
Turnover comprises the invoiced value of fees from hiring out the centre by the company.
Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the rates calculated to write-off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Long-term Leasehold Property -15 to 30 years straight line Fixture & Fittings - § to 30 years straight line
The Friends of Moat Mount Campsite
Notes To The Financial Statements
For The Year Ended 31° March 2025
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Grants, DonationsAnd | ||||
| Similar Incoming | ||||
| Resources | ||||
| Grants, donations, other | - | - | 0 | 0 |
| In Furtherance OfThe | ||||
| Charity's Objects | ||||
| Centrehire | - | 53,931 | 53,931 | 89,006 |
| investment Income | ||||
| Bank deposit interest | ||||
| receivable | - | 394 | 394 | 359 |
| Charitable Expenditure | ||||
| ByFunctions | ||||
| Summary ByFund Type | ||||
| Centre hire | - | 69,955 | 69,955 | 83,294 |
| Support costs forgrants | ||||
| and activities | 5,250 | - | §,250 | 5,250 |
| Resources expended on | ||||
| managing and | ||||
| administering thecharity | - | 10,316 | 10,316 | 9,565 |
| Total | 5,250 | 80,271 | 85,521 | 98,109 |
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The Friends Of Moat Mount Campsite
Notes To The Financial Statements
For The Year Ended 31" March 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|
|Summary|By|Depreciation|OtherCosts|Total|“Total|
|Expenditure Type|2025|2025|2025|2024|
|£|£|£|£|
|Centre|hire|-|69,955|69,955|83,294|
|Support|costs|for|
|grants|and|activities|5,250|-|5,250|5,250|
|Resources expended|on|
|managing|and|
|administering|the charity|-|10,316|10,316|9,565|
|Total|5,250|80,271|85,521|98,109|
|Restricted|Unrestricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|Support Costs|For|£|£|£|£|
|Grants And|Activities|
|Depreciation|5,250|-|5,250|5,250|
|Resources|Expended|On|
|Managing And|
|Administering The|Charity|
|Publicity and|promotion|-|720|720|792|
|Insurances|-|7,482|7,482|7,124|
|External|scrutineers|fee|-|1,160|1,160|1,350|
|Postage and|stationery|-|139|139|136|
|Bank charges|-|106|106|150|
|Sundry expenses|-|709|709|13|
|Total|-|10,316|10,316|9,565|
|2025|2024|
|Net Incoming Resources Expended|(31,195)|(8,744)|
|This|is|stated|after charging:|
|Depreciation|of tangible fixed assets|§,250|§,250|
|External|scrutineers|fee|1,160|1,150|
|During the|year,|no Trustees|received|any|remuneration|(2024|-|£nil|
|During|the|year,|no Trustees|received|any|benefit|in|kind|(2024|-|Enil)|
|During the year,|no Trustees|received|any|reimbursement|of expenses|(2024|-|£nil)|
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The Friends Of Moat Mount Campsite
Notes To The Financial Statements
For The Year Ended 31% March 2025
Staff Costs And Numbers
The average monthly number of employees during the year was as follows:
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|||
|---|---|
|2025|2024|
|4|4|
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No employee received remuneration amounting to more that £50,000 in either year.
The charity employs one full time centre manager plus, as and when, sessional staff.
Tangible Fixed Assets
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||||||
|---|---|---|---|---|
|Land|and|Furniture,|Total|
|buildings|fittings|and|
|equipment|
|Cost|
|At 1 April 2024|302,402|35,585|337,987|
|Additions|-|-|-|
|At 31 March 2025|302,402|35,585|337,987|
|Depreciation|
|At 1 April 2024|292,542|34,621|327,163|
|Charge|for the year|4,930|320|5,250|
|At 31° March 2025|297,472|34,941|332,413|
|Net|Book Value|
|At 31" March 2025|4,930|644|5,574|
|At 31" March 2024|9,860|964|10,824|
|Debtors|2025|2024|
|Due within|one|year|
|Other debtors|-|-|
|Creditors:|
|Amounts|falling|due within|one year|
|Other creditors|97,318|43,713|
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The Friends Of Moat Mount Campsite
Notes To The Financial Statements
For The Year Ended 31% March 2025
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|---|---|---|---|---|
|2025|2024|
|Trading|income|£|£|
|Centre|Hire|53,931|89,006|
|Charitable|Expenditure|
|Activities|58,625|63,460|
|Catering|-|.|
|Cleaning and|laundry|45|2,882|
|Renewals|4,651|0|
|Repairs and|maintenance|2,367|2,614|
|Light,|heat and water|1,843|12,789|
|Telephone & broadband|2,424|1,549|
|Depreciation|of buildings|4,930|4,930|
|Depreciation|of fittings|320|320|
|75,205|88,544|
|(21,274)|462|
|Charity|Income|
|Bank deposit|interest|394|359|
|Other|Grants|received|-|-|
|Sundry|income|-|-|
|394|359|
|Management And|Administration|
|Website|and|promotion|720|792|
|Insurances|7,482|7,124|
|Postage|and|office supplies|139|136|
|Bank charges|106|150|
|External|scrutineers|fees|1,160|1,350|
|Admin and|general expenses|709|13|
|(10,316)|(9,565)|
|Net Income (Deficit) For The Year|(31,195)|(8,743)|
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