a lo _ CHARITY COMMISSION | Independent examiner's report on the | FOR ENGLAND AND WALES accounts
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Section A _ Independent Examiner’s Report i
Report to the trustees Tom Roberts Adventure Centre Ltd
On accounts for the year | 31/12/2024
ended
Set out on pages \
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a a oe :
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Charity no | 1096583
(if any)
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- | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act’).
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| report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, |
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent | have completed my examination. | confirm that no material matters have
examiner's statement come to my attention in connection with the examination which gives me
cause to believe that in, any material respect:
e the accounting records were were not kept in accordance with section 130
of the the Charities Act; or
e the accounts did not accord with the accounting records; or
e the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 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.
| 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.
Signed: ‘AMA, Date: | 10/09/2025
Name: | AdeelaSahi |
Relevant professional | ACCA
qualification(s) or body
(if any):
Address: |Bowdon Accounting Services Ltd —
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Independent | have completed my examination. | confirm that no material matters have
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examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect: e the accounting records were were not kept in accordance with section 130 of the the Charities Act; or
IER
1
Oct 2018
ptene Bartle House, Oxford Court, | Manchester M2 3WQ |
SectionB : : Disclosure oo — : | 7 a Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). . . , cs Give here brief details of any items that the N/A examiner wishes to disclose. |
IER
2
Oct 2018
Charity Registration Number : 1096583 Company Registration Number : 04236577
TOM ROBERTS ADVENTURE CENTRE LTD.
;
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TOM ROBERTS ADVENTURE CENTRE LTD.
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Paul Charles jones Peter Ronald Goulding Matt Banks Graham Highton
Rebecca Ann Cole
Melvyn Paul Cole Desmond Albert lan Jackson Michael John Hencher
Edward Frank Roberts Charity Number 1096583 Company Number 04236577 Registered Office Yates Farm : Malswick Gloucestershire GL18 1HE
Independent Examiner
Bowdon Accounting Services Bartle House Oxford Court Manchester M2 3WQ
TOM ROBERTS ADVENTURE CENTRE LTD.
CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
| Trustees’ Report | 1-2 |
|---|---|
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| NotestotheFinancialStatements | 5-13 |
TOM ROBERTS ADVENTURE CENTRE LTD.
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024 .
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 31 December 2024. 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 lreland (FRS 102) (effective 1 January 2019).
Trustees' Report
The trustees, who are directors for thepurposes of company law, present the annual report together with the financialstatements of the charitable company for the year ended 31 December 2024.
Objectives and activities
Objects and aims The charity provides a camping and adventure centre(both residential and non-residential) for all, but in particular for youthgroups, young people, families and churches.
Public benefit
s
The Trustees consider that the activities of thecharity, as described above, provide a public benefit. The trustees confirmthat they have complied with the requirements of section 4 of the Charities Act2011 to have due regard to the public benefit guidance published by the CharityCommission for England and Wales. ; Grant making policies The charity does not make grants to otherorganisations Structure, governance and management Nature of governing document The charity is governed by the Articles andMemorandum of Association, together with various formal policy documents.
Objectives and policies The charity's activities do not expose it to creditrisk, cash flow risk or liquidity risk. The use of financial derivatives istherefore unnecessary.
Cash flow risk
:
The charity's activities do not expose it to thefinancial risks of changes in foreign currency exchange rates and interestrates,
Credit risk
The charity’s principal financial assets are bankbalances and cash. The charity is not exposed to a credit risk.
Liquidity risk
To maintain liquidity and to ensure that sufficientfunds are available for ongoing operations and future developments, the charityretains funds on deposit.
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:
Paul Charles Jones
Peter Ronald Goulding
Matt Banks
Graham Highton
Rebecca Ann Cole
Melvyn Paul Cole Desmond Albert lan Jackson Michael john Hencher Edward Frank Roberts
Page 1 of 13
Trustees' responsibilities statement
The trustees, who are also the directors of Charity For Tom Roberts Adventure Centre 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:
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« select suitable accounting policies and then apply them consistently;
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« observe the methods and principles in the Charities SORP;
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*« make judgements and estimates that are reasonable and prudent;
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« state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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.
This report was approved by the trustee and signed on its behalf by:
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Paul Charles Jones LZ.
ChairDate : lb 7/2. Ss Se:\
4
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Page 2 of 13
,
TOM ROBERTS ADVENTURE CENTRE LTD.
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Recommended categories by activity |
Notes | Unrestricted funds £ |
Total Funds 2024 £ |
Total Funds 2023 £ |
|---|---|---|---|---|
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 2 | 3,082 | 3,082 | 610 |
| Charitable activities | 3 | 154,017 | 154,017 | 122,141 |
| Investments | 4 | 2,118 | 2,118 | - |
| Total | 159,217 | 159,217 | 122,751 | |
| Expenditure on: | ||||
| Charitable activities | 5 | 84,811 | 84,811 | 59,548 |
| Total | 84,811 | 84,811 | 59,548 | |
| Net income/(expenditure) | 74,406 | 74,406 | 63,203 | |
| Net movement in funds | 74,406 | 74,406 | 63,203 | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 895,449 | 895,449 | 832,246 | |
| Totalfundscarriedforward | 969,855 | 969,855 | 895,449 |
Page 3 of 13
TOM ROBERTS ADVENTURE CENTRE LTD.
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
;
;
| Recommended categories by ae activity |
Notes | Total Funds 2024 £ |
Total Funds 2023 £ |
|---|---|---|---|
| Fixed assets | |||
| Tangible assets | 6 | 871,322 | 865,606 |
| Total fixed assets | 871,322 | 865,606 | |
| Current assets | |||
| Debtors | 7 | 4,180 | 1,343 |
| Cash at bank and in hand | 8 | 139,639 | 80,828 |
| Total current assets | 143,819 | 82,171 | |
| Creditors: amounts falling due within one year |
9 | 3,867 | : 2,631 |
| Net currentassets/(liabilities) | 139,952 | 79,540 | |
| Total assets less current liabilities | 1,011,274 | 945,146 | |
| Creditors: amounts failing due after one year |
10 | 41,419 | 49,697 |
| Total net assets or liabilities | 969,855 | 895,449 | |
| Funds of the Charity | |||
| Unrestricted funds | il | 969,855 | 895,449 |
| Restricted income funds | 11 | - | - |
| Endowment funds | Ld | - | - |
| Totalfunds | 969,855 | 895,449 |
For the year ended 31 December 2024 the 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 of its accounts for the year in question in eaccordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 10 September 2025 and signed on its behalf by:
. :
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Chair é
Paul Charles Jones pK
Date -
: 16/9 /os oe
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Page 4 of 13
TOM ROBERTS ADVENTURE CENTRE LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. If a donation or grant contains terms and conditions outside of the charity's control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.4 Income from charitable activities
Income from charitable activities is recognised over the period to which the income relates. Any amounts relating to future periods are deferred.
1.5 Expenditure
;
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.
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.
1.6 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
1.7 Fund accounting
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
Page 5 of 13
1.8 Tangible fixed assets
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-gaing economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
1.9 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
2. Income from Donations and Legacies
:
| Analysis | Unrestricted funds | Unrestricted funds | Total funds 2024 | Total funds 2023 |
|---|---|---|---|---|
| £ | £ | £ | ||
| Donation and gifts | 3,082 | 3,082 | 607 | |
| Gift Aid | - | - | 3 | |
| 3,082 | 3,082 | 610 | ||
| 3. income from Charitable Activities | ||||
| Analysis | Unrestricted funds | Total funds 2024 | Total funds 2023 | |
| £ | £ | £ | ||
| Archery Income | 150 | 150 | 150 | |
| Camp Income | 153,130 | 153,130 | 121,972 | |
| Catering Income | - | ~ | (298) | |
| Conference Room Income | 470 | 470 | - | |
| Other Site Income | 267 | 267 | BLE | |
| 154,017 | 154,017 | 122,141 | ||
| 4. Income from Investments | ||||
| Analysis | Unrestricted funds | Total funds 2024 | Total funds 2023 | |
| Y | £ | £ | £ | |
| Interest income | 2,118 | 2,118 | - | |
| 2,118 | 2,118 | ~ |
Page 6 of 13
:
5. Expenditure on Charitable Activities
| Total funds 2024 | Total funds 2023 | |
|---|---|---|
| Analysis Direct Costs - Catering |
£ 8,292 |
£ 2,748 |
| Direct Cost Climbing Tower | 200 | - |
| Archery Expenses | * | 59 |
| Advertising Staff Salaries |
- 32,491 |
373 15,005 |
| Water Rates | 2,871 | 3,434 |
| General Rates | (96) | 1,326 |
| Repair& Maintenance - Property | 10,075 | 4,430 |
| Electricity Gas |
5,120 2,991 |
4,809 3,211 |
| Waste Disposal | 2,097 | 2,802 |
| Fuel and Ojl - Equipment | 1,843 | 619 |
| Repair& Maintenance - Equipment | 4,193 | 2,712 |
| Travel Postage & Carriage |
- 8 |
18 12 |
| Telephone | 804 | 694 |
| Stationery | 15 | d2 |
| IT Expenses | 241 | 549 |
| Legal Fees | - | 235 |
| Professional Fees | 519 | - |
| Cleaning | 1,091 | 882 |
| interest Paid | 2,411 | 2,748 |
| Bank Charge | - | (113) |
| Depreciation Subscriptions |
3,079 583 |
6,984 336 |
| Training Costs | 32 | - |
| insurance | 579k | 5,180 |
| Refreshments Sundries Other |
64 352 144 |
157 276 (10) |
| 84,811 | 59,548 |
Page 7 of 13
6. Tangible Fixed Assets
| ern | lidnes | Equipment | ||
|---|---|---|---|---|
| £ | £ | |||
| 6.1 Cost or valuation | ||||
| At 01 January 2024 | 851,095 | 77,292 | ||
| Additions | 4,515 | 4,280 | ||
| Disposals | - | wi | ||
| Revaluations | “ | - | ||
| Transfers | = | = | ||
| At 31 December 2024 | $55,610 | 81,572 | ||
| 6.2 Depreciation and impairments | ||||
| At O1 January 2024 | - | 62,781 | ||
| Charge for the year | x | 3,079 | ||
| Disposals | - | - | ||
| Revaluations | - | = | ||
| Transfers | - | - | ||
| At 31 December 2024 | - | 65,860 | ||
| 6.3 Net book value | ||||
| At 01 January 2024 | 851,095 | 14,511 | ||
| At 31 December 2024 | 655,610 | 15,712 | ||
| 7. Debtors: Amounts falling due within one year | ||||
| Total funds | 2024 | Total funds 2023 | ||
| £ | £ | |||
| . | Debtors Control Account | 4,180 | 1,068 | |
| Prepayments & accrued income | ~ | 275 | ||
| 4,180 | 1,343 | |||
| 8. Cash at bank and in hand | ||||
| Total funds | 2024 | Total funds 2023 | ||
| £ | £ | |||
| Current Account | 37,748 | 80,828 | ||
| Kingdom Account | (227) | - | ||
| CCLA Deposit Account | 102,118 | - | ||
| 139,639 | 80,828 |
Page 8 of 13
‘
9. Creditors: Amounts falling due within one year
| Total funds 2024 | Total funds 2023 | |
|---|---|---|
| £ | £ | |
| Barclay Card | - | 95 |
| Creditors Control] Account | 3,384 | 2,216 |
| Output VAT | (2,040) | 14 |
| InputVAT | (55) | (25) |
| VAT Control | 1,928 | (94) |
| Accruals and deferred income | 650 | 425 |
| 3,867 | 2,631 | |
| nn |
10. Creditors: Amounts falling due after one year
| Total funds 2024 | Total | funds 2023 | ||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Trustees’ Loans | 14,135 | 14,135 | ||||
| Charity Bank Mortgage | 20,284 | 24,562 | ||||
| Bounceback Loan | 7,000 RL 41,419 |
11,000 ——AcnnAeCATenSSSeeeRTSEt 49,697 |
||||
| 11. Charity funds | ||||||
| 11.1 Details of material funds | held and | movements | during the CURRENT reporting | |||
| period | ||||||
| Fund names | Fund balances brought forward |
income | - Expenditure |
Gains and Transfers loess |
Fund balances carried forward |
|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| Unrestricted GénéralFunds |
895,449 | 159,217 | 84,811 | - | - | 969,855 |
11.2 Details of material funds held and movements during the PREVIOUS reporting period
| Fundnames | Fund balances brought forward |
income | ‘ Expenditure |
Transfers | Gains and losses |
Fund balances capled forward |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| funds | ||||||
| 832,246 | 122,751 | 59,548 | - | - | 895,449 | |
| Total | 832,246 | 122,751 | 59,548 | - | = | 895,449 |
Page 9 of 13
11.3 Transfers between funds
| This Year | |
|---|---|
| Amount | |
| £ | |
| Between unrestricted and restricted funds | - |
| Between endowment and restricted funds | - |
| Between endowment and unrestricted funds | - |
| Last Year | |
| Amount | |
| £ | |
| Between unrestricted and restricted funds | - |
| Between endowment and restricted funds | - |
| Betweenendowmentandunrestrictedfunds | a |
Page 10 of 13
.
12. Transactions with trustees and related parties
12.1 Trustee remuneration and benefits
This year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
True
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value ro . Remuneration Pension Redundancy Other TOTAL Name of trustee kg emileemad contribution (includingloss of governing office)/ex document) gratia £ £ £ £ £
Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or True False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
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Amounts paid or benefit value
Name of trustee ueley aroseae : Remuneration: contributionPension Redundancy{includingloss of Other TOTAL
governing office)/ex
document) gratia
£ £ £ £
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Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
Page 11 of 13
12.2 Trustees’ expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter ‘False’. No trustee expenses have been incurred (True or False) True This year Last year Type of expenses reimbursed F x Travel Subsistence Accommodation Other (please specify): Total Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
Page 12 of 13
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12.3 Transaction(s) with related parties
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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Please give|details|of any transaction|undertaken|by|(or on|behalf of)|the|charity|in|which|a|related|
|party has|a|material|interest,|including|where|funds have been|held as agent for|related parties.|If|
|there|are|no|such|transactions,|please|enter true|in|the|box provided.|
|This|year|
|There|have|been|no|related|party|transactions|in|the|reporting|period|(True|True|
|or|False)|
|—|Amounts|
|Name|of|the|Relationship|to|—e4|al|Amount|Balance at|Provisionfor bad|aden.|nore|
|related|party|SEARS|transaction(s)|period end|mnanpee|reporting|
|Pp|period|
|£|£|£|£|
|in|relation|to|the|transactions|above,|please|
|provide|the|terms and|conditions,|including|any|
|security|and|the|nature|of any payment|
|(consideration)|to|be|provided|in|settlement.|
|For any related party,|please|provide|details|of|
|any guarantees|given|or|received.|
|Last|year|
|There|have|been|no|related|party|transactions|in|the|reporting|period|(True|True|
|or|Faise)|
|iat|Amounts|
|—|Provision|.|
|ar sibel|Relationship to|pen =|Amount|Balance|at|for bad|eel|
|related|party|charity|transaction(s)|period|end|sce|reporting|
|.|Pp|period|
|£|£|£|£|
|,|
|In|relation|to|the|transactions|above,|please|
|provide|the|terms|and|conditions,|including any|
|security and|the|nature|of any payment|
|(consideration)|to|be|provided|in|settiement.|
|For any|related party,|please|provide|details|of|
|any guarantees|given|or received.|
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13. Additional Disclosures
A difference of £303 was identified between net assets and unrestricted funds in the prior year. The opening balance of unrestricted funds has been adjusted accordingly. This has no impact on total funds or net assets.
Page 13 of 13