. ## Accounts for the Year Ending ## 31 March 2025 The Bath House Association The Bath House Gwydir Street Cambridge CB1 2LW Registered Charity - 1068989 THE BATH HOUSE ASSOCIATION ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS AND CHARITY INFORMATION CONTENTS PAGE Report of the Trustees 1and2 Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Accounts 6and7 TRUSTEES Julia Ewans Paul Ewans Pamela Wesson Carollne Wilson CENTRE MANAGER Malcolm Mitchell ADDRESS The Bath House Gwydir Street Cambridge CB12LW CHARITY REGISTRATION NUMBER 1068989 INDEPENDENT EXAMINER Michael Hewett FCA DChA BANKERS Lloyds Bank PO Box 1000 Andover BX11LT THE BATH HOUSE ASSOCIATION PAGE 1 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 REPORT OF THE TRUSTEES The trustees present their annual report and the accounts for the year ended 31 March 2025. The accounts compty with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordancè with the Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS 102) (effective 1 January 2019) STATEMENT OF TRUSTEES. LIABILITIES Charlty law requi￿ s the trustees to p￿pare accounts for each financlal year which give a true and and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that year. I n preparing thosè accounts, the trustees are required to.. Select suitable accounting policies and apply them consistently. Make judgements and eslimates that 8fe reasonable and prudent. prepa￿ the a¢Gounts on the going Concern basis unless rt is inappropriate to presume that the charity will continue in business. ObseNe the methods and principles in the applicable Charities SORP. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the accounts. {iv) {v) The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevents'on and detection of fraud and other irregularities. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The Bath House was formed by a Constitution adopted on 17 January 1994 which was amended on 14 March 1994, 19 September 1996 and 3 March 1998, The Charity was registered on 1 April 1998. Appointment of trustees New trustees are elected by the members of The Bath House at the Annual General Meeting Trustee inducts'on and training The trustees are currently reviewing the procedures in place for trustee induction and training by reference to guidance published by the Charity Commission. THE BATH HOUSE ASSOCIATION PAGE 2 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 REPORT OF THE TRUSTEES Organisational structure The trustees set out the general policy of the charity but its day to day affairs are overseen by the Centre Manager. OBJECTS The objects of the charity are to maintain and mana9e The Bath House as a community centre for the benefit of the inhabitants of St Matthews Constituency, Cambridge and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions. by associating together the inhabitants and th6 local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of the social welfare for recreation and leisure time occupations with the object of improving the conditions of life for the said Inhabitants, the association shall be non paty in politlcs and non sectsrian in religion. DEVELOPMENTS, ACTIVITIESAND ACHIEVEMENTS It is disappointing to note that the expectats.on of Lrfecraft taking over the lease of The Bath House is still not complete. It should have been done from the end of September 2024 but over a year later w8 Still wait for Cambridge City Council to complete the legal work This has meant that the rent income and lease costs have had to remain 8S they were. and the utility costs remain within this charity, all other costs for building maintenance have been met by Lifecraft, The council and Lifecraft have still to confirm the annual rent. In the year income reduced to £27,500 (£32,029} and expenditure reduced to £31,154 (£35,249). Unrestricted funds now stand at £20,949. It is genuinely hoped that the lease transfer will be completed by tha end of the current financial year, and that the charty ¢an be wound up by 31st March 2026. As ever, the trustees are grateful to the centre manager for his work in looking after the building. This report was approved by the trustees on 14 January 2026 and signed on thelr behalf. TRUSTEE THE BATH HOUSE ASSOCIATION PAGE 3 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BATH HOUSE I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which comprise the statement of financial activities. the balance sheet and the related notes. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER As the charivs trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charitiès Acts 2011 ("the AcV'>. I report in respect of my examin8tion of your charity's accounts carried out under section 145 of the Act, and in carrying out my examination I have followed the applicable directions given by the Charity Commission under section 145(5)(bl of the Act. INDEPENDENT EXAMINER'S REPORT I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. the accounting records wer• not kopt in respect ol the charlty as required by section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thai the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination Emphasis of matter- financial statements prepared on a basis other than going concern As outlined in note 1 (a) the trustees intend to close the charity upon transfer of the lease. As such the accounts have been p￿pared on a basis other than going concern. I have no other concerns and have come across no other matters in connection with the èxamination to which attention should be brought in this report in order to enable a proper understanding of the accounts to be reached. IKcTh.I kloKk*. Michael Hewett FCA DChA Oate.. 11 Tcv4Y 2026 THE BATH HOUSE ASSOCIATION PAGE 4 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF FINANCIAL ACTIVITIES 2025 2024 Unrestricted Unrestricted Funds Funds Noies INCOME Hall Hire Office Rent 4,900 22,600 9,429 22,600 TOTAL INCOME 27,500 32,029 EXPENDITURE Accountancy fee Accounting 80fiware Cleaning contributlon Insurance Management charge Rent to City Council Repairs Electrical and equipment 8uilding utilitles Electri¢lty Gas Waste collection W8ter 336 262 1,000 1,491 1,000 19,750 3,847 401 2,487 3,148 1,079 450 376 1,000 1,389 1,000 20,500 3,707 1,588 1,113 474 TOTAL EXPENDITURE 31,154 35,249 NET INCOMEI(EXPENDITURE) AND NET MOVEMENT IN FVNDS FOR THE YEAR -3,654 -3.220 TOTAL FUNDS BROUGHT FORWARD 24,603 27,823 TOTAL FUNDS CARRIED FORWARD 20.949 24,603 STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES There were no recognised gains or losses for 2024 or 2023 other than those Included In the Statement of Financial Activities. THE BATH HOUSE ASSOCIATION PAGE 5 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 BALANCE SHEET 2025 2024 Notes CURRENT ASSETS Debtors Cash at bank 670 24,269 20,949 TOTAL CURRENT ASSETS 20,949 24,939 CREDITORS.. amounts falling due withln one year 336 NET CURRENT ASSETS 20,949 24,603 THE FUNDS OF THE CHARITY Unrestricted funds 20,949 24,603 TOTAL CHARITY FUNDS 20.949 24.603 The accounts were approved and aulhorised for Issue by the trustees on 14 January 2026 and slgned on their behalf, TRU TEE 1111 ,, JIJLJa THE BATH HOUSE ASSOCIATION PAGE 6 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE ACCOUNTS ACCOUNTING POLICIES (a) BASIS OF PREPARATION OF ACCOUNTS The accounts have been prepared in accordance with Accounting and Reporting by Charities.. Statement of R￿QmMended 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) - (Charities SORP {FRS 102)). the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102} and the Charities Act 2011. The Bath House meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othepwiso stated in the relevant accounting policy note{s). The trustees intend to transfer the lease and hope this will be completed so that the charity can be wound up by 31st March 2026. As such the accounts have been prepared on a basis other than going ¢oncern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the recoverable arnounts of assets and liabilities. (b) INCOMING RESOURCES Incoming resources are recognised in the period in which the charty is entitled to the receipt, and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period. Ic) RESOURCES EXPENOED Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. (d) DEBTORS Trade debtors and other debtors are recognised at their settlemenl amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discount due. THE BATH HOUSE ASSOCIATION PAGE 7 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE ACCOUNTS {e) CREDITORS AND PROVISIONS Creditors and provisions are recognised where the charity has a present obligation Tesults'ng from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligats'on can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. DEBTORS 2025 2024 Trade debtors 670 670 CREDITORS.. amounts falling due within one year 2025 2024 Accrual for accountancy fee Trade creditors 336 336 RELATED PARTY TRANSACTIONS There are no related paty transactions in the current or prior year,