2025-09-30-accounts - Tamar View Community Complex

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Company registration number: 04061382 Charity registration number: 1082551

TAMAR VIEW COMMUNITY COMPLEX LTD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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Tamar View Community Complex Ltd Contents

	Page
Trustees' Report	1—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Comparative Statement of Financial Activities (including Income and Expenditure Account)	8
Balance Sheet	9
Notes to the Financial Statements	10—18
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account)	19—20

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Tamar View Community Complex Ltd Company No. 04061382 Trustees' Report For The Year Ended 30 September 2025

The trustees present their report and the financial statements for the year ended 30 September 2025.

Objectives and Activities

Aims and Objectives

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

Trustees' report and financial statements

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 30 September 2025. The trustees have adopted the provisions of Accounting 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 (FRS 102) (effective 1 January 2019).

Structure, Governance and Management

Governing Document

The company is a charitable company limited by guarantee, Incorporated on 29th August 2000 (Company Number 4061382) and registered as a charity on 22 September 2000 (Charity Number 1082551). The Company was established under a Memorandum of Association which established the objects and powers of the Charitable company and is governed under its Articles of Association. In the event of the company being wound up members (trustees) are required to contribute an amount not exceeding £1. The directors of the company are also charity trustees; under the requirements of the Memorandum and Articles of Association a trustee is elected to serve for a period three years after which they must be re-elected at the next Annual General Meeting.

Appointment, Induction and training of Trustees

The trustees are already familiar with the practical work of the charity having been encouraged to spend time with the Company Secretary/General Manager and Centre Manager who are responsible for the day to day management of the company and to take forward projects on behalf of the company. Trustees are aware of the vision of the company and how this is being achieved.

Both New and current trustees are invited and encouraged to attend a series of short training sessions to familiarise themselves with the charity and the context within which it operates. These sessions cover:

Duties and Responsibilities of trustees
Main documents which set out the operational framework for the charity
Future plans and objectives

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Objectives and Activities

The three main objectives:

To promote the benefit of the Inhabitants of Barne Barton and surrounding area without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for the recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.
To establish, or secure the establishment of, a Community Centre (hereinafter called ‘the Centre’) and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects.
To promote such other charitable purposes as may from time to time be determined.

...CONTINUED

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Tamar View Community Complex Ltd Trustees' Report (continued) For The Year Ended 30 September 2025

Aims and Objectives - continued

Tamar View Community Complex (TVCC) is situated to the northern west of Plymouth in the neighbourhood of Barne Barton the area has at least 1900 dwellings and is one of the most deprived neighbourhoods in Plymouth and in the top 5 percent nationally (IMD 2019) and has 3 LSOA areas within its immediate area of operation. TVCC manages a number of buildings of which it owns the freehold on the Barne Baron estate. The buildings two of which were purchased and two built by TVCC provide for the needs of our residents, by the provision of such things as access to local shopping facilities, cash point, top up facilities for utilities, early years’ nursery, youth club, church, training facilities, access to IT, keep fit classes, parent and toddler group, as well as providing facilities for the recreational and leisure time occupation of the residents of the area. The community centre and our resource centre act as key resources to facilitate a range of user-led activities creating opportunities for social, leisure and personal development such as the keep fit class, job club, parent and toddler group, and Church services and a Food Bank and Food Hub. The trustees, our General Manager and Centre Manager seek to maximise public benefit of all our available facilities and resources and are mindful of this as they seek to improve a range of services and activities available for our community.

Strategic Report

Charitable activities

Trustees work closely with both the General Manager and Centre Manager, all trustees are local residents so are aware of local issues in the community and can bring matters to the attention of the trust to help its response. Both the General Manager and Centre Manager as well as our two youth workers are also local residents which allows TVCC to be responsive at all levels within the community. Rooms within the centre and the Resource centre are available for hire and are used for the provision of activities and services. Such as the Youth Club, Food Bank, Food Hub, Veterans facilities which include a Drop in Advice service with Help 4 Heroes, a Pie and Mash night and other social events specifically for Veterans, Warm & Welcoming Space.

Going concern

Whilst the company may be using up its reserves this is the norm currently in many charitable organisations, the trustees are working on a marketing plan to get the bookings increased to bring the company back into a healthy surplus to build up the reserves. The running costs have been brought down and the BBL loan will soon be paid off the loan for the shop build will also come to an end soon bringing down outgoings.

Other Activities

The improvements work for which £100K had been set aside were completed and the trustees have taken the opportunity to continue the improvements to the centre by improving the outside area by the installation of a decking area which has given a large flat usable area at the cost of £12.5K. Unfortunately, we suffered a small set back when a vehicle drove into the centre causing some major damage to the entrance which has resulted in a large expenditure showing under Repairs of over £27K we are still awaiting the final payment from the insurance company to fully settle the insurance claim.

Future Plans

We are in the process of setting up a ‘Friends Group’ for which we have a number of volunteers, these will be responsible for the running of the Food Hub, Toddler Group and other activities such as Bingo for both Children and Adults, running the Warm and Welcoming space. The group will be constituted in their own right with their own management committee and bank accounts.

Financial Review

The charities income has decreased to £91,077 (2024 £114,568) showing we are showing an overall deficit of £46,947 due to the drop in income of £36,219 from donations and legacies and a large expenditure for Repairs.

Revaluation

The trustees agreed to revalue the properties some which have been our ownership for over 20 years to give a true sum of our net worth.

Reserves policy

The charity’s policy is to maintain free reserves of £90,000 which is equivalent to approximately 6 months operating costs. Free reserves are those unrestricted reserves, that are not tied up in fixed assets. At present, the charity has reserves in excess of £72,000. The trustees will continue to monitor the level of reserves closely.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Susan Barnett

...CONTINUED

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Tamar View Community Complex Ltd Trustees' Report (continued) For The Year Ended 30 September 2025

Aims and Objectives - continued

Margaret Boadella Anthony Launce

Trustees' responsibilities statement

The trustees, who are also the directors of Charity For Tamar View Community Complex Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law 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 incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject 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 the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that 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 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Public Benefit

The trustees are mindful of ensuring public benefit to this end we are doing a lot with the veteran’s groups by hosting such things as “Pie & Mash” evenings in partnership with the Four Greens Veterans, a drop in with Help for Hero’s to help vets with any problems they may have, We also host a number of socials throughout the year to enable veteran to enjoy a social setting such as quiz & Bingo evenings. We also three times a week run a crisis food bank, a parent and toddler group as well as other activities that we are asked to provide one such event during this year was an energy efficiency day and we were able to save a number of households quite significant sums of money from their bills with advice provided by our partners. We also host a community fun day where we invite other organisations to showcase their offering so that the community are aware of what is available to them, this can range from money advice, budget management, as well as advice on reducing their utility bills.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mrs Susan Barnett Mrs Margaret Boadella Mr Anthony Launce

Company Secretary

Mr Bharat Patel

Charity Number

1082551

Company Number

04061382

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Tamar View Community Complex Ltd Trustees' Report (continued) For The Year Ended 30 September 2025

Principal Address

Tamar View Community Centre Miers Close Plymouth PL5 1DJ

Registered Office

Tamar View Community Centre Miers Close Plymouth Devon PL5 1DJ

Independent Examiner

Benjamin James Houston FCCA Mountain Top Accountants Limited 3 Buckland House William Prance Road Plymouth PL6 5WR

Bankers

Lloyds Bank PLC Raleigh Street Derry's Cross Plymouth

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Tamar View Community Complex Ltd Trustees' Report (continued) For The Year Ended 30 September 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs Susan Barnett Trustee Date 21-Jul-26

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Tamar View Community Complex Ltd Independent Examiner's Report to the Trustees of Tamar View Community Complex Ltd For The Year Ended 30 September 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to 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 carried out under section 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 section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Benjamin James Houston FCCA Date 22-Jul-26 3 Buckland House William Prance Road Plymouth PL6 5WR

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Tamar View Community Complex Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

Unrestricted funds £ 14,597 388 30,658 45,434	Restricted funds £ - - - -	2025 Total funds £ 14,597 388 30,658 45,434	2024 Total funds £ 50,816 2,170 32,950 28,632
91,077	-	91,077	114,568
(466) (115,365) (13,813)	- - (8,400)	(466) (115,365) (22,213)	(2,844) (142,398) (34,896)
(129,644)	(8,400)	(138,044)	(180,138)
(38,567) 430,341	(8,400) 131,611	(46,967) 561,952	(65,570) -
391,774 464,464	123,211 288,389	514,985 752,853	(65,570) 818,423
856,238	411,600	1,267,838	752,853

The notes on pages 10 to 18 form part of these financial statements.

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Tamar View Community Complex Ltd Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

Unrestricted funds £ 50,816 2,170 32,950 28,632	Restricted funds £ - - - -	2024 Total funds £ 50,816 2,170 32,950 28,632
114,568	-	114,568
(2,844) (133,346) (24,232)	- (9,052) (10,664)	(2,844) (142,398) (34,896)
(160,422)	(19,716)	(180,138)
(45,854)	(19,716)	(65,570)
(45,854) 510,318	(19,716) 308,105	(65,570) 818,423
464,464	288,389	752,853

The notes on pages 10 to 18 form part of these financial statements.

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Tamar View Community Complex Ltd Balance Sheet As At 30 September 2025

Unrestricted funds £ 801,066	Restricted funds £ 411,600	2025 Total funds £ 1,212,666	2024 Total funds £ 671,303
801,066 2,866 72,898	411,600 - -	1,212,666 2,866 72,898	671,303 5,376 111,468
75,764 (18,509)	- -	75,764 (18,509)	116,844 (18,185)
57,255	-	57,255	98,659
858,321	411,600	1,269,921	769,962
(2,083)	-	(2,083)	(17,109)
856,238	411,600	1,267,838	752,853
		411,600 856,238	288,389 464,464
		1,267,838	752,853

For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities 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.

On behalf of the board

Mrs Susan Barnett

Trustee Date 21-Jul-26

The notes on pages 10 to 18 form part of these financial statements.

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Tamar View Community Complex Ltd Notes to the Financial Statements For The Year Ended 30 September 2025

1. General Information

Tamar View Community Complex Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 04061382 and registered charity number 1082551. The registered office is Tamar View Community Centre, Miers Close, Plymouth, Devon, PL5 1DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting 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 (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

2.3. Incoming Resources

Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.

2.4. Donated Goods and Services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

a) Donated goods for distribution to beneficiaries

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

b) Donated goods for resale

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

c) Donated goods and services capitalised as Tangible fixed assets

Goods donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SoFA.

Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

2.5. Resources Expended

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold 2% + 5% straight line Computer Equipment 25% reducing balance

2.7. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.

2.8. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.9. Financial Instruments

Charities preparing accounts normally measure a basic financial asset or basic financial liability on its initial recognition at the amount receivable or payable adjusted for any related transaction costs. However, if initially measured at fair value, transaction costs are not included in the measurement of financial assets or liabilities; instead, the transaction costs are treated as an expense. If extended credit is offered, the accounting treatment depends on those extended credit terms.

The subsequent measurement of financial assets and financial liabilities depends on their nature and settlement dates. The carrying amount must be calculated without any deduction for transaction costs that may be incurred on sale or disposal.

2.10. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

Value added tax is accounted for on a cash basis.

2.11. Pensions

The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

3. Income from Donations and Legacies

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Activities undertaken directly (see note 8) £ 466 105,476 22,213	2025 Unrestricted funds £ 6,563 8,034	2024 Unrestricted funds £ 35,098 15,718
	14,597	50,816
	2025 Unrestricted funds £ 1,405 29,253	2024 Unrestricted funds £ 3,286 29,664
	30,658	32,950
	2025 Unrestricted funds £ 45,434	2024 Unrestricted funds £ 28,632
	2025 £ 22,213	2024 £ 34,896
	Support costs (see note 9) £ - 9,889 -	2025 Total £ 466 115,365 22,213
128,155	9,889	138,044

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Activities undertaken directly (see note 8) £ 2,844 128,048 34,896	Grant funding of activities £ - 817 -	Support costs (see note 9) £ - 13,533 -
165,788	817	13,533
Raising funds £ 466 - - - - - - - - - - -	Charitable activities £ - 1,004 3,846 62,116 17 16,966 507 13,592 6,325 - - 1,103	Other Expenditure £ - - - - - - - - - 3,313 18,900 -
466	105,476	22,213
Raising funds £ 2,844 - - - -	Charitable activities £ - 2,487 1,655 66,064 741	Other Expenditure £ - - - - -

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Premises expenses: Premises costs General administration: Consultancy/Legal fees Repairs, renewals and maintenance Insurance Depreciation: Depreciation of computer equipment Depreciation of freehold land and property Other: Other direct costs 9. Support Costs Employee costs: Employers NI Employers pensions - defined contributions scheme Staff training Staff expenses Travel expenses General administration: Printing, postage and stationery Advertising and marketing costs Telecommunications and data costs Independent examiner's fees Accountancy fees Sundry expenses Interest payable: Bank interest payable Bank charges Employee costs: Employers pensions - defined contributions scheme Staff expenses Travel expenses General administration: Printing, postage and stationery Advertising and marketing costs	- - - - - - -	16,686 4,277 26,737 5,898 - - 3,503	- - - - 4,417 30,479 -	16,686 4,277 26,737 5,898 4,417 30,479 3,503 165,788 2025 Charitable activities £ 263 583 1,106 181 47 405 1,773 2,200 700 1,300 192 1,038 101 9,889 2024 Charitable activities £ 707 170 1,445 306 2,434 ...CONTINUED
	2,844	128,048	34,896

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Telecommunications and data costs Independent examiner's fees Accountancy fees Sundry expenses 10. Independent Examiner's Remuneration Independent examination of the financial statements 11. Staff Costs Staff costs were as follows: Wages and salaries Social security costs Other pension costs	2025 £ 700 2025 £ 62,116 263 583 62,962	4,433 650 1,330 2,058
		13,533
		2024 £ 650
		2024 £ 66,064 - 707
		66,771

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

12. Average Number of Employees

Average number of employees during the year was: 5 (2024: 6)

13. Tangible Assets

3. Tangible Assets
Cost or Valuation As at 1 October 2024 Additions Revaluation As at 30 September 2025 Depreciation As at 1 October 2024 Provided during the period On revaluations As at 30 September 2025 Net Book Value As at 30 September 2025 As at 1 October 2024	Land & Property Freehold £ 1,052,477 - 167,163	Computer Equipment £ 79,577 1,625 -	Total £ 1,132,054 1,625 167,163
	1,219,640	81,202	1,300,842
	394,429 18,900 (394,788)	66,322 3,313 -	460,751 22,213 (394,788)
	18,541	69,635	88,176
	1,201,099	11,567	1,212,666
	658,048	13,255	671,303

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

14. Debtors Due within one year Other debtors 15. Creditors: Amounts Falling Due Within One Year Bank loans and overdrafts Other creditors Taxation and social security Accruals and deferred income 16. Creditors: Amounts Falling Due After More Than One Year Bank loans 17. Loans An analysis of the maturity of loans is given below: Amounts falling due within one year or on demand: Bank loans Amounts falling due between one and five years: Bank loans	2025 £ 2,866 2025 £ 14,419 257 720 3,113 18,509 2025 £ 2,083 2025 £ 14,419 2025 £ 2,083	2024 £ 5,376
		2024 £ 15,042 174 - 2,969
		18,185
		2024 £ 17,109
		2024 £ 15,042
		2024 £ 17,109

18. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £583 (2024: £707).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

19. Movement in Funds

As at 1 October 2024 £ 251,534 212,930	Income £ 91,077 -	Expenditure £ (129,644) -	Gains and losses £ 430,341 -	As at 30 September 2025 £ 643,308 212,930
464,464	91,077	(129,644)	430,341	856,238
288,389	-	(8,400)	131,611	411,600
752,853	91,077	(138,044)	561,952	1,267,838
	As at 1 October 2023 £ 297,388 212,930	Income £ 114,568 -	Expenditure £ (160,422) -	As at 30 September 2024 £ 251,534 212,930
	510,318	114,568	(160,422)	464,464
	9,052 299,053	- -	(9,052) (10,664)	- 288,389
	308,105	-	(19,716)	288,389

	818,423	114,568	(180,138)	752,853

20. Transactions with Trustees

No trustee expenses have been incurred.

21. Related Party Disclosures

There have been no related party transactions in the period that require disclosure.

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Tamar View Community Complex Ltd Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

22. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Docusign Envelope ID: B7CD508C-7737-8D71-8318-25EEBE5DC96B

Tamar View Community Complex Ltd Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts General grants provided by Government/other charities Charitable Activities: Charitable activities Let out of non investment property Investments Rental income from investment property Bank interest receivable Other Other EXPENDITURE ON: Raising funds Staging fundraising events Charitable Activities: Charitable activities Cost of services Youth and other projects Wages and salaries Travel and subsistence expenses Consultancy/Legal fees Premises costs Repairs, renewals and maintenance Insurance Other direct costs Grants to individuals Employers NI Employers pensions - defined contributions scheme Staff training Staff expenses Travel expenses Printing, postage and stationery Advertising and marketing costs	2025 Total funds £ 6,563 8,034	2024 Total funds £ 35,098 15,718 50,816 2,170 2,170 29,664 3,286 32,950 28,632 28,632 114,568 (2,844) (2,844) (2,487) (1,655) (66,064) (741) (4,277) (16,686) (26,737) (5,898) (3,503) (817) - (707) - (170) (1,445) (306) (2,434) ...CONTINUED
	14,597 388
	388 29,253 1,405
	30,658 45,434
	45,434
	91,077 (466)
	(466) (1,004) (3,846) (62,116) (17) (507) (16,966) (13,592) (6,325) (1,103) - (263) (583) (1,106) (181) (47) (405) (1,773)

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Docusign Envelope ID: B7CD508C-7737-8D71-8318-25EEBE5DC96B

Tamar View Community Complex Ltd Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 30 September 2025

Telecommunications and data costs Independent examiner's fees Accountancy fees Sundry expenses Bank interest payable Bank charges Other Expenditure Depreciation of computer equipment Depreciation of freehold land and property NET EXPENDITURE	(2,200) (700) (1,300) (192) (1,038) (101)	(4,433) (650) (1,330) (2,058) - -
	(115,365) (3,313) (18,900)	(142,398) (4,417) (30,479)
	(22,213)	(34,896)
	(138,044)	(180,138)
	(46,967)	(65,570)

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