PURLEY AND COULSDON CLUBS FOR THE ELDERLY Chydrih. Number 1053053 FINANCIAL STATEMENTS 31 MARCH 2026 Annual Report of the Trustees for the Y￿ar ended 31 March 2026 Trustees. R¢sponsibilities in relation to the Financial Stsiements Law applicable lo charilies in England and Wales requires the trustees to prepare financial 51aiements l.or each financial year which give a Irue and fair view ofthe Charily s financial activilies duringJ the year and of its tinancial position ￿ th¢ end of the year. In preparing those financial statements the Trusl¢es are required io- (a) Sclect suiiable accounting tx)licies and apply them consistenily (b) Make judgmenls and estimales thai are re&sonable and prudent (c) State whether applicable accounling stsndards and statements of r￿0MMended praLliLe hav¢ been followed subject lo any d¢partures disclosed and explained in ihe tinancial slalements: and (d) Preparc the financial statements on a goingy concern b&sis unless it is inappropriale lo presume that the Chariiy will continue in business. The Trustees are r¢sponsibl¢ for keepingy accountingy records which disclose with reasonable accuracy ai any time the financial wsition of the Charity and enable them to ensure that ihe financial statements comply with Ihe Charilies Acl 2011. They are a150 reswnsible for sat-egiuarding the &ssets ot"Ih¢ Charity and hence lor iaking r¢&sonable strps lor the prevenlion and deteciion of fraud and other irreg7ularilies. Objeclives and Actlvilies: The charity exis15 lo provide nutritious lunches for the Elderly of Purlev and Coulsdon together with a social base. Achievemenls and Pcrfomiance: The charity has maintained its membership and operaied during the year on Wednesday, Thursday and Friday. Membership surv¢ys indicaie high levels of satisfaciion. Governance and Managemeni.. Th¢ trustees are Jennie Blake. Leslie Blake. Colin Coates. Sheila Jones, Edward McGrath. and Cynthia Roach. They comprise the Executive commitlee which m¢¢ts on a regular basis to monitor the day to day operations of th¢ charity. Financial Review.. The charity realised a surplus of £5,112. The Trustees continue lo explore aliernative funding sources in a difficult environmenl. The Tnjslees are gyrateful for the grants and donations received durin8 the year. At 31 st March 2026 ihe charity had net current assets of £24.669. Approved by the Trustees on 2 June 2026 and $i￿ed on their behalf by C J Coates PURLEY AND COULSDO]Y CLUBS FOR THE ELDERLY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31 MARCH 2026 I report on the unaudited accounts of the charity for the year ¢nded 31 March 2026 sel out on pages 3 10 6. RE8PF.CTIVE RESPONSIBILITIWS OFTHETRUSTEESANDTIIE INDEPENDENT EXAMINER The charity's trustccs are rL'sponsible for the preparniion ot the accounts. The charity's truslees consider that an audil is not required for (his year under section 144(21 of the Charities Act 2011 (the Act) and ihat an independent examinalioD is needed. It is my responsibility to Examine the accounls under section 145 of (he Act To follow Ihe procedures laid down in the General Directions given by the Charities Commission undcr seciion 14515Kb) olthe Act: and To state whether particular malters have come io my attention. BASIS OF IP*DEPENDWTr4T FXAMIP4FR'8 4TATEMFNT My L'xamin(Iti()n w'as ¢￿Ild oul in aLLordanc¢ with the general directions given by the Charities Commissioners. An independent examination includes a review of ihe accounting records kept by the charity and a comparison of the accounts pre8cnlcd with those reLords. li also includes consideration of any unusual ilems or disclosuTe5 in the accounts. and seeking explanations fr()m you as 'l'rustees concerningi any such matters. The procedures undertaken do noi provide all the evidence thal would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. INDEPENDENT EXAMINKR'S STATEMENT In connection with my examination. no matter h&s come lo my attenlion: { l ) which giv¢s me reasonable cause to believe ihai in any malerial respect the requircmenls.. (a) to keep the accounting records in accordance with section 130 of the 2011 Act: and (b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Acl have not been met: or {2) to which. in my opinion, attention should b¢ drawn in order to ¢nable a proper understandinbi of the accoun15 to be reached. F¢llow of the Association of Inlernational Accountants 15 Oaklands Gardens. Kenley CR8 SDS I" July 2026 PURLEY AND COULSDON CLUBS FOR THE ELDERLY STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2026 2026 2026 2025 2025 IDcoffllng rnsources Income from Clubs Wednesday Thursday Friday Memtership 10889 8964 240 8414 5755 4871 650 20928 19690 Grants Donations Outings and holidays Fund raising Interest 225(K) 3304 8952 3686 398 976 412 32 536(K) 13632 3322 Expgndllure Salaries Minibus operatsng Costs Outings and holidays Kitchen expenses Utilities Insurance Telephone and lelevisH Building maintenance Club costs Mis￿lIaneouS 27588 3452 6203 3853 2526 813 721 985 880 1467 32932 5772 43C 3740 2082 797 678 1410 1588 904 54203 Net In¢r•a•e In funds 5112 -20881 Allocated General reserve 5112 -20881 PURLEY AND COULSDON CLUBS FOR THE ELDERLY BALANCE SHEET AT 31 MARCH 2026 2026 2026 2025 2025 FIXED ASSETS Freehold Propety 93524 93524 CURRENT ASSETS Stock Bank balances Current accounts CAF Gokl Cash 5706 14045 283 20134 16611 174 CURRENT LIABILITIES Creditors.. Amounts falling due within one year Sundry creditors NET CURRENT ASSETS 825 77 24669 19557 TOTAL NET ASSETS 118193 113081 Represented by RESERVES Restricted ￿SerVeS Capital reserve 93524 93524 Unrestricted reserves Fabric ￿SerIe Equipment reserve General reserve 9904 9904 13765 86 24669 19557 TOTAL RESERVES 118193 113081 C J Co*es. Hon Treasurer, 2 June 2026 PURLEY AND COULSIKIN CLU￿ FOR THE ELDERLY NOTESTO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 I ACCOUNTING POLICIES (a) bd.¥i.i c)fprgpdra¢ion These accounts have becn prepared under the historical cost convention with il¢ms r¢cognised al cosl or transaction value and in accordanc¢ with thc following applicable accounting sw)dards'. Financi Standard 102 (FRS 102): Accounlingy and Reporting, by Charitics-sialemeni of Recommended Practice applicablc to charities preparing iheir accounts in accordance wilh the Tr inancial Reporting7 Standard applicable lo the UK and Republic of Ireland (FRS102) [Charities SORP (FRS 102} 2 edition. -17Le Charities Aci 20111. 'l-he charity Lonstilutes a Public Bcnefil Entity as dcfined by FRS 102 (b) funds L apilul re.sen'e The capital reserve represents grants from Bridge House Tn￿[ and London Boroubih ol. Croydon to enable thc acquisition and development of Lan5d0￿me Hall for charitable purposes. Equipmenl re.%erve The equipmenl reserve is required for the purchase and r¢fiJTbishmcnt of equipment neLe8sary to meet regulalory requiremenls. especially ihos¢ ofhealth and safetv. Fuhric re.ierve The fabric reserve is required io meei future cyclical repairs lo the building. GenL'rdl re.Ferve The bpeneral reserv¢ is accumulated funds after approprialions for specific purposes. (c) IPlCf)minx re.fourc'e.¥ Grants to the Chdrily are accounted for as %)on as the Charity is notified of its1¢8al entitlcmenl, the amouni due is quanlifiable and its uliimale receipi is reasonably certain. Income rec¢ivable is accounted for gross. (d)EYpendilure and Liahililie.Y F,xp¥nditure and l.iabilitie5 are recognised where it is more ihan likelv ihat there is a legal or construciive obligation committing the charity lo pay resources. and th¢ amount of the obligation can be me&sured with reasonable ceriainij". (e) re.source.s used-deprecidlion No deprecialion is provided on thc fr¢¢hold building as il is the Trustees policy to maintain its property by a programme of repair such that the residual value is at I￿t equal to ￿0k value. U) .Flock Stock is included ai the lower of cost or nel rea]i5able value PURLEV AND COULStK)N CLU￿ FOR THE ELDERLY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 2 FIXED ASSETS (ul Freeholdpr()perty L￿sdO￿]e Hall, Purley, Surr¢y Cost @ 31 March 2025 and 2026 Net book value @ 31 March 2025 and 2026 £93,524 £93.524 3 CREDITORS: #mounts falling dut within owe yur Creditors represent PAYF, and Nalional Insurance Conlribulions amounting to £825 (2025- £577) 4 RESERVES Re8erves at 31 M*reh 21)25 £113,081 Surplus for the year 5.112 Reservey #131 M#reh 2026 £11&193 Restricted Unreslrieted £93.424 £2&(169