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2025-07-31-accounts

AGM 2025Trustees report for California Association

Last year was very much back to normal with all the hall hirers back on schedule and their business activities looking good. Our bookings income was £39,616 this year. (this includes donations of £11863, interest of £527 and storage cost of £518).

The repairs to premises were at £17,262 most of which was the new car park, a new cooker and a grit bin. Whilst we have ensured that the facilities offered to hirers to the hall continue to be at a high level the other costs were kept very much under control. The utility bills, totalling £4,285 against last year’s £7,623 will further improve this coming year due to the solar panels and refitting of the lighting tubes throughout the hall. Overall, we had a surplus of £4,451 (against last year’s deficit of £291. An excellent result.

Without a doubt there is one person our secretary who is at the beck and call for our present and future hirers. He does a great job not only with the day-to-day running, administration but also the proactive way he tackles many issues that arise, and the ad hoc cleaning duties as required.

This year we hired a contract cleaning firm following Harry’s retirement. The cost will show a slight increase. I would like to thank Mr Rumble for standing in when we need some extra cleaning.

There are more people than ever involved in the running of the hall and outside maintenance, so I’d like to give a big thank you to all the management committee and members for their continued effort and support. Also, where would we be financially without the regular hirers thank you.

We are in a very good financial position with great facilities let us continue to keep the momentum going to infinity and beyond,

Roland Cundy Chairperson

California Association Registered Charity; 1090087

Financial Statements for the year ended 31 July 2025

California Association Registered Charity; 1090087

Contents of the Financial Statements for the year ended 31 July 2025

Page
General Information 1
Income and Expenditure account 2
Balance Sheet 3
Notes to the Financial Statements 4
Independent Examiners Report 5

California Association Registered Charity; 1090087

General Information for the year ended 31 July 2025

TRUSTEES:

ADDRESS:

ACCOUNTANTS:

Mr R Cundy Mr S Bromley Mrs P L Grainger Mrs J Warwick Mrs S Lane Mrs J S Perryman Mrs A J Rumble Mrs K J Geddes

415 Finchampstead Road Wokingham Berkshire RG40 3RL

Gent & Fell Accountants Ltd 26 High Street Haslemere Surrey GU27 2HW

Page 1

California Association Registered Charity; 1090087

Income and Expenditure Account for the year ended 31 July 2025

Income:
Rents
Commercial Hire
Club no Music
Donations
Storage
Interest Received
Expenditure:
Secretary Fees
Telephone
Post and Stationery
Licenses and Fees
Cleaner and Materials
Rates and Water
Insurance
Light and Heat
Repairs to Property
Sundry Expenses
Depreciation
(Excess)/Surplus
For the Year
2025
Unrestricted
Restricted
£
£
20,161 -
6,547 -
11,863
-
518
-
527
-
_
_
39,616
-
5,473
-
487
-
14
-
632
-
4,054
-
700
-
1,696
-
4,285
-
17,262 -
211
-
351
-
_
___
35,165
-
4,451
-
2024
Total
£
£
20,161
19,363
6,547
6,314
11,863
19,221
518
494
527
219
_

39,616
45,611
5,473
4,998
487
543
14
2
632
736
4,054
3,508
700
892
1,696
1,630
4,285
7,623
17,262
25,838
211
125
351
7
__
_____
35,165
45,902
4,451
(291)

Page 2

California Association Registered Charity; 1090087

Balance Sheet 31 July 2025

Notes
FIXED ASSETS:
Tangible assets
2
CURRENT ASSETS:
National Westminster Bank
Trade Debtors
CURRENT LIABILITIES:
Sundry Creditors – Deposits received
FINANCED BY:
ACCUMULATED FUNDS:
3
General Fund
Restricted Fund
2025

Page 3

California Association Registered Charity; 1090087

Notes to the Financial Statements for the year ended 31 July 2025

1. ACCOUNTING POLICIES

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance

Restricted Funds

Restricted funds and donations are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria are charged to the fund.

Unrestricted/General Funds

Unrestricted funds are donations and other incoming resources, received or generated for the objects of the Charity without further specified purpose and are available as general funds.

2. TANGIBLE ASSETS

Fixtures
Freehold
and
property
fittings
£
£
COST:
At 1 August 2024
325,000
10,932
Additions
-
1,728
At 31 July 2025
325,000
12,660
DEPRECIATION:
At 1 August 2024
-
10,905
Charge for year
-
351
At 31 July 2025
-
11,256
NET BOOK VALUE:
At 31 July 2025
325,000
1,404
At 31 July 2024
325,000
27
3.
ACCUMULATED FUNDS
2025
General
Restricted
Total
Fund
Fund
£
£
£
At 31 July 2024
348,538
511
349,049
(Excess)/ Surplus of Income
Over Expenditure for year
4,451
-
4,451

Transfer between funds
- - -
__
_
____
At 31 July 2025
348,538
511
349,049
Totals Totals
£
335,932
1,728
337,660
10,905
351
11,256
326,404
325,027
2024
£
349,340
( 291)
-
______
349,049
£
335,932
1,728
337,660
10,905
351
11,256
326,404
325,027

Page 4

Independent Examiner’s Report To the Trustees of California Association

I report on the accounts of the California Association for the year ended 31[st] July 2025

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ( the Act ) and that an independent examination is needed.

It is my responsibility to :

Basis of independent examiners report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts , and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met; or

P J E Gent FCCA Certified Accountant 26 High Street Haslemere Surrey GU27 2HW 3rd October 2025

Page 5