REGISTERED COMPANY NUMBER: 03897969 (England and Wales)
REGISTERED CHARITh NUMBER: 1080042
Roport of the Trustees and
Financial Statements for the Year Ended 31st March 2025
for
Droltwlch Spa and Rural Councll for
Voluntary Service
The Richards SaDdy Partrsership
Thorneloe House
25 Barbourne Road
Worceslef
Worcestershire
WR1 1RU

Droitwich Spa and Rural Council for
Voluntary Ser¥lce
Contents of the Financial Statements
for Ihe Year Ended 31st March 2025
Page
Reference and Admlnlstrativè Dètails
Report of the Trustees
Indèpendont Examiner's Report
statement of Financial Activltles
Balance Sheet
Notes to the Flnan¢ial Statements
8 to 19
Detailed Statement of Flnancial Activlties
20 to 21

Droitwich Spa and Rural Council for
Voluntary Sgrvice
Reference and Administrative Detalls
for the Year Ended 31st March 2025
TRUSTEES
Mrs Lynda Gillespie (resigned 6.11.241
Philip Richardson
Sarah Beauchamp (resigned 29.11.24)
Derek Radcliffe
Mf Richard Morris (appointed 9.1.25)
REGISTERED OFFICE
The Old Library Centre
65 Ombersley Street East
Droihvich Spa
Worcestershire
WR9 8QS
REGISTERED COMPANY NUMBER 03897969 (England and Wales)
REGISTERED CHARrrY NUMBER 1080042
INDEPENDENT EXAMINER
The Richards Sandy Partnership
Thomeloe House
25 Barboume Road
Worcester
Worcestershire
WR1 1RU
CHIEF EXECUTIVE OFFICER
Tonia Enderbury
BANKERS
CAF Bank Limited
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ
Page 1

Droltwich Spa and Rural Councll for
Voluntary Sarvi¢e
Report of the Trustees
for the Year Ended 31st March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31st March 2025. The Iw51ees have adopted the provisions of
Accounting and Reporting by Charities= Sialement of Recommended Practice applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}
(effective 1 January 20191.
OBJECTNES AND ACTIVITIES
Objectives and aim5
The principle activities of the Iximpany in the year under review were..
lo promote any charitable purposes for the benefit of the community in the Droihvich area and. in particular, the
advancement of education, the protection of health and the relief of poverty, distress and sickness.. and
to promote and organise co-operation in achievement of the above purposes and to that end lo bring together in
council representatives of statutory bodies and voluntary organisations engaged in the furtherance of the above
purposes within the Dro1￿leh area.
Public benefit
The Trustees confirm that they have complied with the duty in Section 1715} of the 2011 Charities Act lo have due regard
to guidance on pijblic benefit published by the Charity Commission when reviewing the charity's objectives and in
planning future activities.
ACHIEVEMENT AND PERFORMANCE
The Trustees have priorilised financial stability this Financial Year lo ensure the charivs svslainability. This will enable
us to continue providing outstanding services to the community whilst securing the future of the charity.
The development programme for stsff continued lo help focus on the charily's Aims and Objectives and to sel priorities.
Our Values
Our Vision
Our Mission
Community. Connection, Collaboration.
A connected community where every person feels valued. supported and safe.
Providing seNices that focus on the needs of the community, to improve connections and the
well-being of people.
11.Become financially self-sufficient.
2) Continue to develop our services to reflect the needs of our community.
3) Widen our profile reach to include rural communities sumunding Droitwich Spa.
Our Objectives
As a registered charity il is very challenging to undertake long term financial forecasting due to on going national
financial uncertainty- We value all our funders who enable us lo develop and continue the important work this charity
undertakes for all our residents. Every grant and donation 15 used for new iniliatives alongside our well-eslablished
Se￿iceS which are based on our values of Community, Connection and Collaboration. An increase in both operational
and financial resources would afford us the opportunity to grow Ihe services and outreach we provide to meet the
ever-growing demand. There has been a sharp increase in demand for our services which indude.. -
Community Transport Cars & Minibus
Signposting Services and Community Engagement
Community Fridge and Café
Volunteer Recruitment
Household Support Grants
Community Training (First Aid, Safeguarding elcl
Coordinating new activities for rural communities (exercise classes, acts.vity and social groups)
Family events (Youth Cenlre. school holiday aclivities, cookery)
Food Bank Referrals
Coffeemales social aftemoons
Seasonal support such as Winter Warmer Bags and Christmas meals.
Our Community Showcase in May 2024 enabled 33 charities and community groups to promote their work and aclivilies.
The event was attended by over 300 residents who also enjoyed demonstrations from local interest groups and choirs.
The NHS Community Health Bus provided onsite medical testing and received excellent feedback from residents.
Working with key partner organi5ations we continue lo develop and coordinate collaborative opportunities. We work
alongside County, DistrTcl and Town Councils, Social Housing Providers, Primary Care Networks and local GP practices.
West Mefcia Police, Citizens Advice. Droitwich Food Bank. Churches. and many other support services.
To meet our goal of becoming financially self-SUStaining we have focused on increasing income from Community
Transport Se￿iceS and room and office rental income. Atong5ide the growth in income there has been an increase in
the charity's expenditure from both cost-of-living increases and related volume from growth in demand.
Page 2

Droitwieh Spa and Rural Council for
Voluntary Servlee
Report of the Trustegs
for the Year Ended 31$t Ma￿h 2025
Transport Fare Income
£30.CKX).(X)
Buildings Income
£20iKK)LK)
25,0(X).(M)
£15iYJJ.tx)
£20,<J(X>.(K>
£ 15,OW.(K>
£I0,￿)LK)
£io,i)w.(
É5.(W.QKJ
Eg,(00.
£o.(x)
£o.(xi
ad library Cld knbrary Rotary HO￿Se
Room Hiie (Yfice Renial
Hire
202¥2024
202412025
hrtinibus w Cais
202¥2024 • 202412025
The National Lottery fund8d Moving Fo￿ard Nexl Steps project operating from Westlands Community Centre has
delivered a wide range of services and support reaching an ever-growing client base. Additional funding has been
sourced lo increase support services such as the Community Fridge and Café, Youth Work and free family activities
(Family Fun Day, Bingo, children's Christmas Disco. Halloween Event and Christmas meal)
A BIG thank you to our dedicaled staff who go above and beyond to achieve wonderful outcomes for our clients and
community. The same Big thank you extends to our amazing volunteers, givirig up hours of their time and sharing their
skills lo help us with driving 100's of miles. office admin support. gardening and building repairs. cooking, washing up.
collecting food. The list is endless, but all very much appreciated as we couldn't deliver our services wlhout their
support.
FINANCIAL REVIEW
The results for the year and the financial position of the charity are as shown in the annexed financial statements.
Total income in the 12 months to 31 March 2025 was £323.24012024.. £257,505) split £152,962 of unrestricted income
12024.. £127,476} and £170.278 of restricted income (2024= £130.029).
Total expenditure in the year ended 31 March 2025 was £300.181 (2024.- £269,256) split £169,857 of unrestricted
expenditure12024.. £108.3591 and £130.324 of restricted expendÉlure12024.. £160.897).
Net income for the year was £23.059 12024.. net expenditure £11,751) split £16.895 of unrestricted net expenditure
12024.. income £19,317) and £39.954 of restricted nel income12024= defiat £31.0681.
Transfers between funds are detailed in Note 17.
Reserves policy
The Iruslees, policy is to ensure that there are sufficient rese￿eS to finance expenditure for the next 6 months. The
unreslricled general fund balance (excluding fixed assets) is £126.704 and this repfesents 7 months of charity
expenditure so the policy is CL¢rrenlly being achieved. There is also a designated operational resetve of £82,554 in place
to cover any deficit if required.
The total unrestricted general fund balance (including fixed assets) al 315t Mar¢h 2025 was £153,55712024.. £165,444).
of which £126.704 was free current reserves (2024- £160,781) This is held for the future funding of the charity.
The unrestricted Rotary House reserve. exduding fixed assets, Yrds £27.155 at 31 March 202512024= £32.7221. This
fund has been presented separately from general unrestricted funds in order lo identify easity the surplusldeficit and net
assets attributable lo this activity.
The charity has a designated operational reserve fund with free reserves of £82,55412024= £104,330) which will be used
lo cover the charity's future overheads should there be a decwease in funding. There is also a designated winding up fund
with balance of £81,82612024.. £52.7871 and this will be used lo cover the Cost of redundancies should the charity cease
operating.
The reslricled fund balance as al 3151 March 2025 was £315.833 {2024= £279,243) and of this balance £198.92412024..
£204.989} relates lo the value of the leasehold propety.
The current reserves of the charity as al 31 March 2025 were £433.451 12024-. £424,193) and with the inclusion of
tangible f5xed assets of £327,474 (please refer lo note 13112024: £313.6731 this brings total reserves of the charity lo
£760,92512024.' £737,866).
Page 3

Droitwich Spa and Rural Council for
Voluntary Servb¢Q
Report of the Trustees
for the Year Ended 31 st March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by ils governing document. Ihe Memorandum & Articles of Association adopted on 21st
December 1999, and constitutes a limited company. limited by guarantee. as defined by the Companies Act 2006.
In accordance with Section 60{1 }la} of the Companies Act 2006. the company is exempt from the requirements of that
Act lo include 'Limiled' as part of its name. The charity is registered with the Charity Commissioners. The company
registration number is 03897969 and the charity registration number is 1080042.
As the charitable company is limited by guarantee. no trustee has any interest in the share capital of the company.
Rècruitment and appointment of new trustees
Trustees are appointed al the Annual General Meeting to ensu￿ that the Board represents a cross section of the
community and individuals with relevant professional backgrounds.
Trustees are recruited from wider Droitwich Spa based on their skills and experience.
New 8oard members are provided with copies of the most recent annual report and accounts, a role description of the
responsibilities of a Iruslee, a copy of the Memorandum and Articles of Association, copies of recent minutes of meetings
and a copy of the Charity Cornmission publication. "Responsibilities of Charity Trustees.. New Iruslees also have an
induction session with the Chief Officer.
New Iruslees are asked to consider any potential conflict of interest and these are recorded as appropriate.
The trustees are responsible lor financial controls and accounts- for developing and overseeing a reserves policy,. for
ensuring that all procedures and policies adhere to their legal ￿qUIrementS as employers., for reviewing risk
management of the organisalion,. lo ensure all aspects of charity and company law are fully and properly adhered lo and
lo generally protect the charrty's propety. The trustees have complied with their duty in Section 17(51 of the 2011
Charities Act to have due regard to guidance published by Ihe Charity Commission on public benefit.
The directors are responsible for agreeing the annual report and accounts, as well as reviewing the activity during the
year against the annual year plan. The Chief Officer has delegated authority, under tems approved by the Board, for all
day to day acts'vity including financial. employment and staff supemsion, bul has to present a report at each meelin9 of
the Board.
QUALIFYING THIRD PARTY INDEMNITY PROVISIONS
The chari18ble company has made third paty indemnity provisions for the benefit of ils directors during the year and
these provisions remain in force at the reporting date.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo
small companies.
Approved by order of the board of trustees on
and signed on its behalf by..
Derek Radcliffe - Trustee
Page 4

Independent Examinerfs Report to the Trustees of
Droitwi¢h Spa and Rural Council for
Voluntary Service
Independent examiner's report to the trustees of Droilwich Spa and Rural Council for Voluntary Service I'the
Company'l
I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 sl March 2025.
R¢sponslbllities and bas1$ of report
As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carrsed
out under Sectson 145 of the Charitses Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 14515) Ib) of the 2011 Act.
Independent exarniner's ststement
Since your charity's gross income exceèded £250,000 your examiner musl be a member of a listed body. I can confimi
that l am qual￿rIed lo undertake the examination because l am a member of the Institute of Chartered Accountants in
England and Wales, 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..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act- or
the accounts do not accord with those records.. or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination.. or
the accounts have not been prepared in accordance with the rnethods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable lo charities prepaNng their accounts
in accordance wilh the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 1021).
I have no concerns and have come across no other mattets in connection with the examination lo which attention should
be drawn in this report in order to enable a proper understanding of the accounts lo be reached.
We refer you to the accounting policy for grant recognition and critical accounting judgements and key sources of
estimation uncertainty notes to the accounts, where the charity details departure form Charities SORP in order to
achieve a true and fair view. Our opinion is unmodified in regard lo this.
Melissa Godwin ACA ACCA
The Institute of Chartered Accountants in England and Wales
The Richards Sandy Partnership
Thorneloe House
25 Barbourne Road
Worcester
Worcestershire
WR1 1RU
Dale..
Page 5

Droitwich Spa and Rural Councll for
Voluntary Service
Ststement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31st March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENOOWMENTS FROM
Donations and legacies
22.779
135.278
158.057
133,370
Charitable activities
Transport
Core
Projects
Rotary House
49,832
33,420
23,550
12.076
49.832
33.420
58.550
12,076
40,125
29,201
36,215
10,291
35,000
Other trading activities
Investment income
Other income
68
9,237
2.000
68
9.237
2.000
222
8,081
Total
152,962
170,278
323,240
257,505
EXPENDITURE ON
Raising funds
946
3.180
4.126
1.916
Charitable activities
Transport
Core
Projects
Rotary House
33.051
114.037
79
21.744
426
6.104
120,614
33,477
120,141
120.693
21.744
29,124
72,352
150,812
15,052
Total
169,857
130,324
300.181
269,256
NET INCOMEIIEXPENDITURE)
Transfers between funds
(16.895)
3.364
39.954
3,3641
23.059
111,7511
16
Net movement in funds
(13.531)
36.590
23.059
111.751)
RECONCILIATION OF FUNDS
Total funds brought forward
458.623
279.243
737,866
749,617
TOTAL FUNDS CARRIED FORWARD
445.092
315.833
760,925
737,866
The notes form part of these financial statements
Page 6

Droitwich Spa and Rural Council for
Voluntary Service
Balance Sheet
31st March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
13
126,853
200.621
327,474
313.673
CURRENT ASSETS
Debtors
Cash at bank
14
4.701
324.424
4,701
439,636
5,179
434,621
115.212
329.125
115.212
444,337
439,800
CREDITORS
Amounts falling due within one year
15
(10,886)
{10.886)
{15,6071
NET CURRENT ASSETS
318.239
115,212
433,451
424,193
TOTAL ASSETS LESS CURRENT LIABILITIES
445.092
315.833
760.925
737,866
NET ASSETS
445,092
315.833
760,925
737.866
FUNDS
Unreslricled funds..
General fund
Operational Designated Fund
Rotary House
Winding Up Fund
16
153,557
82.554
127,155
81.826
165.444
104,330
136.062
52,787
445.092
458.623
Restricted funds
315.833
279,243
TOTAL FUNDS
760.925
737,866
The charitsble company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31st March 2025.
The members have not required the company lo obtain an audit of its financial slalemenls for the year ended
31 sl March 2025 in accordance with Section 476 of the Companies Act 2006.
The Iruslees acknowledge their responsibilities lor
lal
ensuring that the charitable company keeps accounting re(x)rds that comply wlh Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
al the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply wth the requirefflenls of the Companies Act
2006 relating lo financial statements. so far as applicable to the charitable company.
Ibl
These financial statements have been prepared in accordance with the provisions applicable lo charitable companies
subject to the small companies regime.
The finan
al
Statep￿nts were approved by the Board of Trustees and authorised for issue on
and were signed on ils behalf by..
Derek Radcliffe - Truste
The nole5 form part of these financial statements
Pa9e 7

Droitwich Spa and Rural Council for
Voluntary Ser4Sce
Notes to the Financial Ststements
for the Year Ended 31$t March 2025
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial slalemenls of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charitses SORP IFRS 1021 'Accounling 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 IFRS 1021 leffeclive 1 January 20191.. Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland, and the
Companies Act 2006. except in regard lo Ihe recognition of grant income where the charity departs from Charities
SORP in order lo achieve a true and fair view. The financial statements have been prepared under the historical
cost convention, with the eX￿PIlon of investments which are included at market value, as modified by the
revaluation of certain assets.
The accounts are prepared in sterling. which is the functional currency. Monetary amounts in these financial
statements are rounded lo the nearest £.
COMPANY STATUS
The charity is a company limited by guarantee. The members of the company are the Iruslees named in the
Report of the Trustees. In the event of the company being wound up. the liability in respect of the guarantee is
limited lo £1 per member of the charity.
INCOME
All income is recognised in the Slalement of Financial Aclivitses once the charity ha5 enlillemenl lo the funds, it is
probable that the income will be received and the amount can be measured reliably.
Income from grants and donation5 (including govemment grant income) is recognised in the period in which the
charity is entitled lo receipl and the amount can be measured with reasonable certainty. Income from grants is
only deferred when the charity has lo fuffil conditions not yet met before becoming entitled to it or where the
donor has specified that the income is lo be expended in a future perii)d.
Mulli-year grant awards considered to in substance, if not in legal form, restrict when the charity is able to spend
the gr8nt funds are recognised only lo the extent that Ihey are deemed to relate to the current financial year. This
is a departure from Charities SORP that requires that grants that are not subject to lime con5tr3inls specifically
mentioned in the grant documentation to be recognised in full immediately upon notification frorn the grant
provider of the award.
Rental and management fee income 15 recognised in line with the periods to which such income relates, up lo the
extent Ihat it is probable that such income is ￿cOverable.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commtiting the
charity lo that expenditure, il is probable that a transfef of economic benefits will be required in Sett￿Ment and
the arnounl of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been cla55ified under headings that aggregate all cost related lo the category. Where costs cannot be
directly allribuled to particular headings they have been allocated lo activities on a basis consistent wth the use
of resources.
RAISING FUNDS
Raising funds includes all expenditure incurred by the charity lo raise funds for ils charÈlable purposes and
includes costs of all fundraising activities, events and non-charilable Irading.
CHARITABLE ACTIVITIES
Charitable activities costs include all costs of futfilling the objectives of the charity.
TANGIBLE FIXED ASSETS
Depreciation is provided al the following annual rates in order to write off each asset over ils estimated useful life.
Freehold propety
Leasehold propety
Plant and machinery
Motor vehicles
not provided
2 /0 on cost
25°A on cost
20•/0 on cost
Assets costing less than £500 are not capitalised.
Page 8
continued...

Droilmich Spa and Rural Council for
Voluntary Service
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
ACCOUNTING POLICIES- continued
TAXATION
The charity is exempt from corporation tax on its charitable aclivilies.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitsble objectives al the discretion of the trustees.
Restricted funds can only be used for particular restricted putposes within the objects of the charity. Restrictions
arise when specified by the donor or when fijnds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial statemenls.
PENSION COSTS
The eharilable company operates a defined contribution pension scheme. Contributions payable lo the
charitable company's pension scheme are charged lo the Statement of Financial Activities in the period to which
they relate.
FINANCIAL INSTRUMENTS
The charity has elected to apply the provisions of Section 11 'Basic Finanual Instruments, and Section 12 '01her
Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instrvmenls are ￿¢99n[sed when the charity becomes paty to conlraetual provisions of the inslrumenl.
Financial assets are offset, with the net amounts presenled in the accounts where there is a legally enforceable
right to set off the recognised amounts and there is an intention to settle on a net basis or lo realise the asset and
settle the liability sirnullaneou5ty.
8aslc Flnancial Assets
Basic financial assets, which indude Irade and other ieceivables and cash and bank balan￿s, are initially
measured at transaction price includit79 transactiori costs and are subsequently carried al 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.
Basic Flnanclal Llabllltles
Basic financial liabilities. including trade and other payables. are initially recognised al transaction price unless
the arrangement conslilules a financing transaction. where the debt instrument is measured at the present value
of future receipts, dis¢ounled al a rnatket rale of interest. Debt instruments are subsequently carrièd at amortised
cost, using the effective inlefesl rale method.
Trade payables are obligations lo pay for goods or seNices that have been acquired in the ordinary course of the
operations from suppliers. Accounts payable are classified as current liabilitie5 if paymenl is due within one year
or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction
cosl.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
Accounting estim2tes and judgement are continually evaluated and are based on historical experience and other
factors. including expectations of luture events that are believed to be reasonable under the circumstsnces.
Critical accounting judgements
The charity is in receipt of a mulli-year National Lollery grant award to fund an ongoing service provided by the
charity to the beneficiaries of the charity. Whilst not stated in the grant agreement. there is considered lo be an
implied understanding that this is lo be treated as multiple annual grants and not recognised as a single grant
covering a 3 year project and the charity is considered in substance, if not in legal form, lo be able to offset
current year expenditure against granl income receivable under this grant agreement receivable in future years.
This interpretation has been confimed with the National Lottery. The National Lottery have i551Jed the restricted
fund grant lo finance an ongoing project to provide a service and have set project aims lo be delivered over the
course of the project. The National Lollery monitor the charity's progress with the project on an ongoing basis and
if they consider that the charity has failed lo make good progress with the project or 15 unlikely to complete the
project or achieve the impacts agreed, then the National Loltery has the power to suspend or cease making
future payments under the grant award due for payment in future years. The National Lollery is paying the charity
the grant award in equal inslalments over the life of the project and have confimied in writing their intention for
the grant lo be recognised on an annual basis. Al the year end the National Lollery is due lo pay the charity
£161,60212024 - £268,315) over the nexl 1 12024 - 21 years under the current grdnl award.
Page 9
continued...

Droitwich Spa and Rural Council for
Voluntary Service
Notes to the Financial Statemènts - continued
for the Year Ended 31st March 2025
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY-
continued
A critical accounting judgemenl is in setting the depreciation rates for tangible fixed assets. Details for these rates
can be found in the accounting FX)licie5 in note 1. The carrying value of tangib￿ fixed assets can be found in note
13.
Judgement is also used in delem)ining the allocation of salary costs be￿eefi the different activities and projects.
Time sheets will be reviewed each month and an apportionment will be established across the activities and
individual unrestricted and reslricled ftjnds depending on the hours spent on each.
DONATIONS AND LEGACIES
2025
2024
Donations
Gift aid
Grants
20.788
339
136,930
20,687
630
112,053
158,057
133,370
Grants received. included in Ihe above. are as follows..
2025
2024
Droitwich Spa Town Council
Hubbub
National Grid
National Lottery Community Fund
Platform Housing Group
Worcestershire County Council
Wychavon District Council
Wychavon District Council - UK Shared Prosperity Fund
3,000
5,230
3,000
7,000
4.603
52,665
4,552
1.733
8,500
30,000
106,715
4.215
6.370
11.400
136,930
112,053
OTHER TRADING ACTIVITIES
2025
2024
Office seNices
68
222
INVESTMENT INCOME
2025
2024
Bank interest receivable
8.081
Page 10
continued...

Droitwich Spa and Rural Council for
Voluntsry Service
Notes to the Financial Statements - continued
for the Year Ended 3151 March 2025
INCOME FROM CHARITABLE ACTIVITIES
Transport
Core
Projects
Grants
Fares
Managemernt fees
Rents received
16.361
32.471
1,000
45,000
13,550
33.420
49,832
33,420
58.550
2025
Total
activities
2024
Total
activities
Rotary
House
Grants
Fares
Management fees
Rents received
61,361
32,471
14,550
45,496
37.378
25,577
13,385
39,492
12.076
12.076
153,878
115,832
Grants received. included in the above, are as folksws-
2025
2024
Bus SeNice Operators Grant
Voluntary & Community Sectof Emergencies GranUNAVCA
Worcestershire Community Transport Partnership
Worcestershire County Council - Transport Subsbdy Claim
Wychavon District Council
Wychavon District Council - Community Builder
Wychavon District Councsl - Household Support
1,905
605
1,250
8,004
5,921
5,000
4,098
12,500
9,461
4,995
10,000
25,000
10.000
61,361
37.378
CHARITABLE ACTIVITIES COSTS
Support
costs Isee
note 81
Direct
Costs
Totals
Transport
Core
Projects
Rotary House
14.484
6,267
49,147
3,341
18,993
113.874
71,546
18,403
33,477
120,141
120,693
21,744
73.239
222.816
296,055
Page 11
continued...

Droitwich Spa and Rural Council for
Voluntary Service
Notes to the Financial Statements - continued
for the Year Ended 31st Mar¢h 2025
SUPPORT COSTS
Govem8nce
costs
Management
Totals
Transport
Core
Projects
Rotary House
18.993
111,064
71.258
18.403
18,993
113,874
71,546
18,403
2,810
288
219.718
3,098
222,816
Salaries are allocated between the activities by reviewing monlhty timesheets for employees and splitting the cost
across the activities based on time Spent on each.
Support costs. included in the above. are as follows=
Transport
Core
Projects
Wages
Social security
Pensions
Rates and water
Insurance
Light and heal
Telephone
Sundries
Repairs and maintenance
Travel and accommodatson
Staff training
Subscriptions
Cleaning
Professional seivices
Accountancy fees
13,445
72.579
7.139
3,771
867
2.621
3.919
3,014
1,548
10.103
95
59,694
370
256
1.112
4.066
2,697
72
6,370
969
921
410
4,069
819
2,810
279
288
18,993
113874
71,546
2025
Total
activities
2024
Total
activities
Rotary
House
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Sundries
Repairs and maintenance
Travel and accommodation
Staff training
Subscriptions
Cleaning
Professional services
Aceounlancy fees
6.723
152,441
7.139
4.583
1.016
3.664
3.846
7.162
5,763
23.901
1,064
1,031
410
6,600
1,098
3,098
140.897
5,609
3,731
967
3.866
3.163
6,465
3,599
3.857
1.327
641
362
6,601
1,427
3,195
186
149
1.043
{731
339
77
7.428
2,531
18,403
222,816
185,707
Page 12
continued...

Droitwich Spa and Rural Council for
Voluntary Serviee
Note5 to the Financial Statements - continued
for the Year Ended 31$t March 2025
NET INCOMEI{EXPENDITUREI
Net incomel(expenditurel is staled after chargingllcrediting)=
2025
2024
Depreciation - owned assets
Surplus on disposal of fixed assets
Fees payable lo Independent Examiner in respect of extemal swtiny
Fees payable to Independent Examinef in respect of other accountancy
services
13,022
12.0001
2,580
13,892
2.472
518
724
10.
TRUSTEES. REMUNERATION AND BENEFITS
There were no Iruslees. remuneration or other beneffts for the year ended 31 sl March 2025 nor for the year
ended 31st March 2024.
TRUSTEES. EXPENSES
There were no Iruslees. expenses paid for the year ended 31st March 2025 nor for the year ended
31st March 2024.
11.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Other pension costs
152,441
7,139
4,583
140,897
5,609
3,731
164,163
150,237
The average monthly number of employees during the year was as follims..
2025
2024
Employees
No employees re￿iVed emoluments in excess of £60.000.
Total remuneration paid to key management personnel during the year was £64.788 {2024.. £59,200).
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricled
funds
Restricted
fvnds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and le9acies
19.939
113,431
133,370
Charitable actlvltles
Transport
Core
Projects
Rotary House
40,125
29.201
19.617
10.291
40.125
29,201
36,215
10,291
16.598
Other trading activities
Investment income
222
8.081
222
8.081
Total
127.476
130,029
257,505
EXPENDITURE ON
Raising funds
1,528
388
1,916
Page 13
continued...

Droitwich Spa and Rural Council for
Voluntsry Service
Notes to the Financial Statements - continued
for the Year Ended 31st Ma￿h 2025
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
Restricted
funds
Total
funds
Charitable activities
Transport
Core
Projects
Rotary House
25.292
66,287
3.832
6,065
150,812
29.124
72,352
150,812
15,052
15,052
Total
108,159
161.097
269.256
NET INCOMEIIEXPENDITURE)
19,317
131.0681
{11,7511
RECONCILIATION OF FUNDS
Total funds brought forward
439.305
310.312
749,617
TOTAL FUNDS CARRIED FORWARD
458,622
279,244
737,866
13.
TANGIBLE FIXED ASSETS
Freehold
propety
Leasehold
propety
Plant and
machinery
Motor
vehicles
Totsls
COST
Al 1 sl April 2024
Additions
Disposals
100,000
308.470
49.191
1.828
78.472
24,995
536.133
26,823
17,7401
At 31st March 2025
100.000
308.470
51.019
85,727
545,216
DEPRECIATION
Al 1 sl April 2024
Charge for year
Eliminated on disposal
99.018
6,171
45.396
3.925
78,046
2,926
17.7401
222,460
13,022
17,7401
At 315t Marth 2025
105 189
49,321
63,232
217.742
NET BOOK VALUE
At 31st Maich 2025
100.000
203.281
1.698
22.495
327.474
At 31st March 2024
100,000
209.452
3.795
426
313,673
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
Prepayments
3,465
4.141
1.038
4.701
5,179
Page 14
continued...

Droitwich Spa and Rural Coun¢il for
Voluntsry Service
Notes to the Financial Statements - continued
for the Year Ended 31 st Ma￿h 2025
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Social security and other taxes
Pension cre(Jitor
Funds received as agent
Accrued expenses
2,166
2,439
775
2,664
2,842
3,195
2,808
760
5.665
3.179
10.886
15,607
16.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
Al
31.3.25
Al 1.4.24
Unrestricted funds
General fund
Operational Designated Fund
Rotary House
Winding Up Fund
165.444
104.330
136,062
52,787
13.788
(21.7761
18,9071
125,6751
153,557
82.554
127,155
81.826
29,039
458,623
(16.8951
3,364
445,092
Restricted funds
Community Builder
Community Fridge Fund
Community Transport Fund
Food and Essential Supplies Fund
Good Neighbour Network
Household Support Grant fund
Miscellaneous Project Fund
Moving Forward
Moving Forward Next Steps
National Lottery Fund (Property Leasehold)
National Lottery Coronavirus Community
SLJPPOrt Fund
UK Shared Prosperity Fund
Community Engagement
1.366
9,080
3,790
5.613
3,573
3,701
7.127
196
39,607
204,989
12,406
3.011
1426)
{13.772}
12,091
(3,3641
{5,6131
{1,6231
{9621
(1,2111
11.9501
12.7391
11,1701
{1961
29,249
{6,065)
4.746
68.856
198.924
201
{201)
8,035
18,035)
31.216
31.216
279,243
39.954
3.364
315,833
TOTAL FUNDS
737.866
23,059
760 925
Page 15
continued...

Droitwich Spa and Rural Councll for
Voluntary Service
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
16.
MOVEMENT IN FUNDS- continued
Nel movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Operational Designated Fund
Rotary House
140.125
(126.337)
(21,776)
21,744)
13.788
121,7761
12.837
152.962
(169.857)
{16.8951
Restrl¢ted funds
Community Builder
Community Fridge Fund
Community Tran5POrt Fund
Good Neighbour Network
Household Support Grant fund
Miscellaneous Project Fund
Moving Forward
Moving Forward Next Steps
National Lottery Fund IPropety Leasehold)
National Lollery Coronavirus Community
Support Fund
UK Shared Prosperity Fund
25,000
5.660
112,594}
(2,6491
{4261
{1,9501
112,7391
(12,6751
(1961
{77,4641
16.0651
12,406
3,011
(4261
{1.9501
(2,7391
(1.1701
11961
29,249
(6.065
10.000
11.505
106.713
(2011
3,365
12011
8.035
11.400
170.278
130,324
39,954
TOTAL FUNDS
323.240
300,1811
23,059
Comparatlves for movement in funds
Net
movement
in funds
Al
31.3.24
At 1.4.23
Unrg$trl¢tgd funds
General fund
Operational Designated Fund
Rotary House
Winding Up Fund
135.644
110,000
140.874
52,787
29,800
{5,6701
(4,812)
165,444
104,330
136,062
52,787
439.305
19.318
458,623
Re$tri¢ted funds
Community Builder
Community Fridge Fund
Community Transport Fund
District Incident Management Team Fund
Food and Essen1121 Supplies Fund
Good Neighbour Network
Household Support Grant fund
Miscellaneous Project Fund
Moving Forward
Moving Forward Next Steps
National Lottery Fund (Property Leasehold)
National Lottery CoroDavirus Community
Support Fund
20.767
4,632
6,339
480
5,627
9,239
3,537
4.167
43.868
{19,4011
4.448
(2.549)
(4801
{14}
15,666}
164
2.960
{43,672}
39,607
16,065}
1,366
9,080
3.790
5.613
3.573
3.701
7,127
196
39,607
204,989
211.054
602
201
310.312
31.0691
279,243
TOTAL FUNDS
749.617
11,7511
737.866
Page 16
continued...

Droltwlch Spa and Rural Council for
Voluntary SeNice
Notes to the Financial Statements - continued
for the Year Ended 31st March 2025
16.
MOVEMENT IN FUNDS - continued
Comparative nel movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
Operational Designated Fund
Rotary House
117.184
(87,3841
{5,6701
29,800
{5,6701
10,292
127.476
(108,1581
19,318
Restrlcted funds
Community Builder
Community Fridge Fund
Community Transport Fund
District Incident Management Team Fund
Food and Essential Supplies Fund
Good Neighbour Network
Household Support Grant fund
Miscellaneous Project Fund
Moving Fotward
Moving Fotward Next Steps
National Lottery Fund {Property Leasehold)
National Lottery Coronavirus Community
Support Fund
UK Shared Prosperity Fund
4.098
8,651
1,283
123,4991
(4,203}
(3.832)
{4801
{14)
{5.666}
{10,837}
(19.372}
{43,671 }
{13,0571
16.0651
{19,401 }
4,448
12,5491
1480}
(141
15.6661
164
2,960
143,6721
39,607
16,0651
11,001
22,332
52.664
14011
30,0011
14011
30.001
130.029
161.098
31,0691
TOTAL FUNDS
257,505
269,2561
11.7511
TRANSFERS BETWEEN FUNDS
The following transfers have been made during the year.
From the Miscellaneous Project Fund Ukranian English Lessons 1£1.2111, the Good Neighbours
Network1£1,6231, the UK Shared Prosperity Fund {£8,035}, the Community Builder Fund1£13.7721, the
Household Support Grant Fund (£9621, the Fwd and Essentials Supplies Fund (£5,613> to the
Community Engagement Fund.
From the General Fund (£29,039) to Ihe Winding Up Fund. The trustees agreed lo make Ihe transfer lo
adjust the balance on the designated winding up fund as at 31 March 2025.
From the Community Transport Fund (£3.364) to the General Fund, as a contribution towards the
unreslricled vehicle purchase during the year.
17.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31st March 2025.
18.
PURPOSE OF FUNDS
UNRESTRICTED FUNDS
General Fund
This fund can be used for any charitable purpose approved by the trustees.
Operational Designated Fund
This has been designated in order to SUPEK)rt the charity whilst incoMe￿eneratIng activities continue to return lo
pre-pandemic levels.
Rotary House
This has been designated in order to separate the income and expenditure of the newly-acquired trade and
assets of Rotary Club of Droitsvich Spa Charitable TTUSI and identify the net incomeldeficit attributable lo this
fund.
Page 17
continued...

Droitwich Spa and Rural Council for
Voluntary Service
Notes to the Financial Statements - Continued
for the Year Ended 31 st March 2025
18.
PURPOSE OF FUNDS - continued
Winding Up Fund
This has been designated in order lo provide 5ufficienl funds to cover the cost of redundancy in the event of the
charity winding up.
RESTRICTED FUNDS
Communlty Builder Fund
This fund is made up grant funding received from Wychavon District Courscil for a Community Builder post. At the
year end, the remaining balance of this fund has been transferred for use by the new Community Engagement
posl.
Community Fridge Fund
This fund is restricted for the purpose of providing a Community Fridge.
Community Transport Fund
This fund is restricted for the continued delivery and development of our community transport scheme in
Droitwich and surrounding areas. The balance on this fund includes the nel book value of a van purchased using
this grant income, which al the year end has been fully depreciated.
District Incident Managemént Team Fund
This fund is made up of grant funding from the Contain Outbreak Management Fund and was received from
Wychavon Distn"cl Council in fespecl of vaccination hesitancy work and providing transport to vaccination
cenlres.
Food and Essential Supplies Fund
This fund is restricted for Ihe purpose of providing food Courses in order to combat food poverty.
Good Nelghbour Network
The fund is restricted for the purpose of delivering 8 Good Neighbour Netsvork service.
Housèhold Support Grant Fund
This fund is restricted for the purpose of assisting Wychavon residents and providing essential household
support.
Miscellaneous Project Fund
This fund is reslricled for grant funding vthich has been received for small one-off projects.
Moving Forward
The restricted Moving Forward fund is a National Lottery Community fund project, to improve social mobility for
the residents of Droitsvich Wesl. The balance on this fund relates to the nel book value of fixed assets purchased
using these funds. which at the year end has been fully depreciated.
Moving Forward Next Steps
The Moving Fotward Next Steps fund is a conlinualion of the previous Moving Forward project, following a new
funding agreement with the National Lottery Community fund. who have commilled to support this project for a
total of 3 years.
National Lottery Fund {Proporty Leasehold)
The restricted National Lottery fund was used lo purchase the leasehold propety for use by the charitable
company and is subject to certain reslriclions. The terms of the fund agreement stale. if the lease is sold within
80 years, the funds musl be retumed to the Natiorkal Lottery.
National Lottery Coronavirus Community Support Fund
This fund was restricted to contribute towards the charity's overheads whilst our income streams were severely
affected by COVID-19. The monies were spent in full and the balance remaining on this fund equates to the nel
book value of the telephone systems purchased using this restricted grant. which at the year end has been fully
depreciated.
UK Shared Prosperity Fund
This fund is reslricled for the purpose of providing community support in Droitwich.
Page 18
continued...

Droitwich Spa and Rural Council for
Voluntary Service
Notès to the Financial Statements- continued
for the Year Ended 31st March 2025
18.
PURPOSE OF FUNDS - continued
Community Engagement Fund
This is to fund a 12 month post to provide quality signposting to residents, strengthening community connections
to improve health and wellbeing outcomes.
This fund is made up of the following reslricted balances which. with the grant funders, permission. have been
re-purposed lo fund a Community Engagement post".
Miscellaneous Project Fund Ukraine English Lessons
Good Neighbours Network
UK Shared Prosperity Fund
Community Builder
Household Support Grant Fund
Food and Essential Supplies Fund
19.
FUNDS HELD AS AGENT
The charity receives grant income from Worcestershire County Council which the charity then re4islributes as
part of the Worcestershire Community Transport Consortium. During the year the charity recèived grant income
of £nil 12024.. £7,500) and re-dislribuled grants of £4,121 12024- £3.4511. At the year end the charity held £99
12024= £4.2191 of grant income yet to be distributed.
The charity also holds money on behalf of the Westlands Groups and distributes funds upon request. During the
year the charity received grant income of £2,000 {2024.' £4001 on behalf of Westlands Stay & Play and Westlands
Coffee & Craft and re4islribuled funds of £2.04912024.. £1,870). At the year end the charity held £1.39712024.'
£1,446} of funds yel to be distributed.
Page 19

Droitwich Spa and Rural Coun¢il for
Voluntary Service
Detailed Ststement of Financial Activities
forthe Year Ended 31st March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restn'cled
funds
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Grants
18,680
339
3.760
2.108
20.788
339
136,930
20,687
630
112,053
133,170
22.779
135,278
158,057
133.370
Other trading activitles
Office ServI￿S
68
68
222
Investment Income
Bank interest receivable
9.237
9,237
8.081
Charitable activities
Grants
Fares
Management fees
Rents received
26.361
32.471
14,550
45,496
35.000
61,361
32,471
14.550
45.496
37,378
25,577
13,385
39,492
118,878
35.000
153.878
115,832
Other income
Gain on sale of tangible fixed assets
2.000
2.000
Total incoming resources
152,962
170.278
323,240
257,505
EXPENDITURE
Ralslng donations and legacies
Advertising
Postage, photocopying and slalionery
2,416
764
2,416
1,710
186
1,730
946
946
3,180
4,126
1.916
Charitable activities
Vehicle running costs
Management charges
General costs
Room hire
Project managemenl
Project delivery
Household support purch8ses
Long leasehold
P18nt and machinery
Motor vehicles
11.558
11.558
13,015
427
8.472
7,300
11,583
7,861
6,170
3,927
2.926
11.053
8.250
6,311
8,911
9.307
14,722
9,187
6,170
5.172
2,550
13,015
427
8.472
7.300
11,561
7,861
6.065
527
426
22
105
3.400
2,500
17.585
55.654
73.239
81,633
Support costs
Management
Wages
Carried forward
92.747
92.747
59,694
59.694
152.441
152.441
140,897
140,897
This page does not form part of the stalulory financial statements
Page 20

Droltwich Spa and Rural Council for
Voluntary Servlcè
Detailed Statomont of Financial Activitles
for the Year Ended 31st March 2025
2025
Total
funds
2024
Total
funds
Unreslricled
funds
Reslricled
funds
Management
Brought forward
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Sundries
Repairs and maintenance
Travel and accommodation
Staff training
Subscriptions
Cleaning
Professional services
92,747
7.139
4.327
1.016
3.664
3,846
4.465
5.691
17.531
95
166
410
6.600
819
59,694
152,441
7,139
4.583
1.016
3,664
3,846
7.162
5.763
23.901
1,064
1,031
410
6.600
1,098
140,897
5.609
3.731
967
3.866
3,163
6,465
3,599
3.857
1.327
641
362
6,601
1,427
256
2.697
72
6,370
969
865
279
148.516
71,202
219.718
182,512
Governance costs
Accountancy fees
2.810
288
3.098
3.195
Total resources expended
169.857
130.324
300.181
269,256
Net expenditure
16,895)
39.954
23,059
11,7511
Thi5 page doe5 not form part of Ihe statutory financial statemenls
Page 21

mo
E E E

Droilwich Spa and Rural Council for Volunlary Services
The Old Library Centre
65 Ombersley Street East
Droitwich Spa
Worcestershire
WR9 8QS
The Richards Sandy Parlnership
Thorneloe House
25 Barbourne Road
Worcester
Worcestershire
WR1 1RU
Dear Sirs
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 your report on
the charitable company's financial statements for the year ended 31 March 2025. These enquiries
have included inspection of supporting documentation where appropriate. All representations are
made to the best of our knowledge and belief.
General
1. We acknowledge that the work performed by you is substantially less in scope than an audit
performed in accordance with International Standards on Auditing (UK) and that you do not
express an audit opinion.
2. We confirm that Ihe charitable company qualifies as small in accordance with the conditions set
out in chapter 1 of part 15 of the Companies Act 2006.
3. We confirm that the charitable company was entitled to exemption under section 144 of the
Charities Acl from the requirement to have its financial statements for the financial year ended 31
March 2025 audited. We also confirm that the members have not required the charitable company
lo obtain an audil of its financial statements for the financial year in accordance with section 476
of the Companies Act 2006.
4. We have fulfilled our responsibilities as trustees. as set out in the terms of your engagement letter
under the Companies Act 2006 for preparing financial statements in accordance with applicable
law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for
being satisfied that they give a true and fair view.
5. All the transactions undertaken by the charitable company have been properly reflected and
recorded in the accounting records.
6. All the accounting records and related financial information, including minutes of all management
and trustee meetings and correspondence with The Charity Commission have been made
available to you for the purpose of your work.
Assets and liabilities
7. The charitable company has satisfactory title to all assets and there are no liens or encumbrances
on the charitable company's assets, except for those that are disclosed as applicable in the notes
to the financial statements.
8. All actual liabilities, contingent liabilities and guarantees given lo third parties have been recorded
or disclosed as applicable.
9. We have no plans or intentions Ihat may materially alter the carrying value and where relevant the
fair value measurements or classification of assets and liabilities reflected in the financial
statements.

Loans and arrangements
10. The charitable company has not granted any advances or credits to. or made guarantees on
behalf of. trustees other than those disclosed in the financial statements.
Legal claims
11. We have disclosed to you all claims in connection with litigation that have been, or are expected
to be, received and such matters, as appropriate. have been properly accounted for and disclosed
as applicable in the financial statements.
Laws and regulations
12. 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
stalements.
Related parties
13. Related party relationships and transactions have been appropriately accounted for and disclosed
as applicable 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 company law or accountin9
standards.
Subsequent events
14. All events subsequent to Ihe date of the financial statements which require adjustment or
disclosure have been properly accounted for and disclosed as applicable.
Going concern
15. We believe that the charitable company's financial statements should be prepared on a going
concern basis on the grounds that current and future sources of funding or support will be more
than adequate for the charitable company's needs. We have considered a period of twelve
months from the date of approval of the financial statements. We believe that no further
disclosures relating to the charitable company's ability to continue as a going concern need to be
made in the financial statements.
Grants and donations
16. All grants, donations and other income. the re￿ipt of which is subjecl to specific terms or
condilions, have been notified to you. There have been no breaches of terms or conditions in the
application of such income.
VAT
17. We have reviewed the VAT status of the charitable company and we believe that the charitable
company does not require to be VAT registered.
You
fully
Trustee
Signed on behalf of the board of trustees
Date