Better Tr)gether *ICavs Casde PointBorou8h Quncil Kiln Road,BenfieeL Essex. SS7 ITF 01268214LThJ) office avsor&uk Y￿￿.(8V50r&uk Maynard Heady LLP Matrix House 12-16 Lionel Road Canvey Island Essex SS8 9DE 29" October 2025 Dear Sirs and Mesdames. During the course of your audit of the financial statements of the charity forthe year ended 31" March 2025, the following representations were made to you by management and trustees. We have fulfilled our responsibilities as trustees underthe Companies Act 2006 for preparing financial statements. in accordance with the applicable financial reporting framework. that give a true and fairview and for making accurate representations to you as our auditors and forthe financial statements which you have prepared on our behalf forthe charity. We confirm that all accounting records have been made available to you forthe purpose of your audit. in accordance with your terms of engagement, and that allthe transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, inclu(Jing minutes of all management, trustees, and members, meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audit. We confirm that significant assumptions used by us in m8king accounting estimates, includingthose measured at fairvalue, are reasonable. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparingthe financial statements have been disclosed to the auditor and accounted for and disclosed in accordance with the applicabLe financial reporting framework. We confirm that there have been no events since the b8lance sheet date which require disclosure or which would materially affect the amounts in the financial statements, otherthan those already disclosed or included in the financial statements. Ca511e PoinT Associaiion olvoluniaiy SL)zvicos Lid We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa 8nd as a result will include: trusteesldirectors, other key management, close family and other business interests of the previous. We confirm that all related related party relationships or transactions have been disclosed. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the appLicable financial reportingframework. We confirm th8tthe charity has had, at no time duringthe year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted bythe charity> fortrustees, norto provide guarantees of any kind on behalf of the trustees. We confirm that the charity has not contracted for any capital expenditure otherthan 8S disclosed in the financial statements. 10. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legalframeworkwithin which the charity conducts its activities and which are centralto the charity's 8bilityto conduct its activities. We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed toyou the results of our own risk assessment that the financial statements may be misstated as 8 result of fraud. 12. We confirm that there has been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in intern81 control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud byformertrustees, employees, regulators or others. 13. We confirm that, having considered our expectations and intentionsforthe next 12 months and the availability of unrestricted reserves, the charity is a going concern. 14. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regardingthe application of such income. We confirm that we have sought separate advice with regard to VAT registration and we are not required to be VAT registered. 16. We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that: so far as each trustee is 8ware. there is no relevant audit information of which you as auditors are unaware; and each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aw8re of that information. 18. The following funds are restricted: EssexActive Sport England Reablement Volunteer Centre Be Friending Warm Homes Family Mentoring Service Wintercommunity Hubs 8uddy Up Canvey Health Centre Wellbeing Pr8Ctitioner Hospit81 Inspire Women Reablement 2 ECC Household Support Containment Managament Active Essex Thundersley Rovers The remaining funds are unrestricted and can be transferred at the trustees discretion. We confirm that the above representations are made on the basis of enquiries of management 8nd staff with reLevant knowledge and experience (and where appropriate of supporting documentation) suff icient to satisfy us that we can properly make each of the above representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees duringthe course of your audit. Yours faithfully, Signed on behalf of the board of trustees Signed on behalf of the board of trnstees Trustee............................................................... Date.................................................................. CASTLE poIDrr AS OCIATION OF V LUNT RY SER VICES LIMITED PANY LIMrrED Y GUAIL4 EE A.UD TE FINANC STATEM rs ENDED ARC 202 REGIgi'ERED C ITY MBER 1103968 UM CASTLE POI￿ll ASSOCIATION OF VOLUNTARY SERVICES LIMITED (REGISTERED CHARITY NUMBER 1103968) CONTENTS Page Legal and adn)iIii.%trauipe info£mati(Trn Report of the Directotg AuditoE.4 Report 9-10 StatemLnt of FixianaAL Activities 11-16 Dal..Ince .Slieet 17-18 tAtement of Cqsh Flows 19 Nr)res to the f4inancial Statements 20-29 c￿rLE POINT ASSOCIATJON OFVOLUNTARV SERVICES LIMITED (REGISTERED CHARITYNUMBER 11039681 IEGALAND ADMINIWRATIVE INFORMATION l_a%ile PriU)rAs¥titsttittin ofvolusir.Ipi.%cTriCÈ% IAimited is a companylimired b% EuJr2fttee and i tCV51ered charity RV%Ctiicd b). Its Memo£Andurn gnd ArtidLS ()[Associati￿1. C"hqrity' nutnbcc. I In1968. CullipAn} numbcz.. n4856677. The directots oFilie ehxiirible compJo)' Cth¥ chfirity") are its tnJstee9 for the pu4￿Se of chatity law Aijd iliroughour dJiS rePOItArecnl1ectii￿1}. rcfLrrLd io as the tXU5ti"es". As SEt ()ut in the atticle5 of a$fo¢ixtti)rt the cliairm*n of rhe trusiee5 13 nofflinR(¢d by n)emberq Df the b0￿d. lkne trusiees serving during the >e2r sincc the ywend i￿re as follows.. Mr D Gat*id¢ qi l Dudev Mr r) Garside .Its J IIouiJ8om Tr¢gFUTEr .Mr D Hortrj ,Ilr CT Westkv fi KV Johnso RL'Si81)(xl Ilpwnied .11st ￿[￿[Ch 22 31si Ilatth 25 Iry I larri.4 hlr5 J (Jjbson Mrs Tratw EIairi5 Rcsigncd Appi)int 31st fvL:tch 25 315t blarch 95 'lThcWhite Floust Kiln Road Thuhderfiiey ]3enflL'ci Essck K%7 LIJU IIL'A(ly LLP t2- 16 LAoiiel Ilozd CankT)' 1$13ncl SS8 9DC hlctin Bank OnL Souiliampton li<)w 295 I￿n(loll Rtjxd Tldleigh sscx S57 ZBN WCID 511A Sontgfider BB.IM Bridle Ruad rknd Mtrseiside CASTLE POINT ASSOCIATION OF VOLUNTARY SERVICES LIMITED (REGISTERED CHARITY NUMBER 1103968) REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31- MARCH 2025 The trustees, who are a]so Ilirectnxs of the charity foi Ihe purposes of the Comparlies Act, present the report together with ihe fJnanci31 statements. f<)r the year ended 31st March 2025. Legal and adininis¢rauv¢ information Set out vn p%e I fi)rins part of this report. The fth2ncial stateinents comply with current statut()ry re4Uitemeiits, tli¢ hlemordnduin and Arucles of Associauon aiid t￿￿ Statement OE Recommended Prattice - Accountiog and Reporting b} cli￿Lt[c$. OBJEcr[l￿s OF THE CFL4RITY The pxincipxl objecuve was thAt of support for the voluntao" s¢ctrJt and communit). c)f Ca5de Point. The chariry. contrffibutes to the qua]ity of h.fe and wellb¢in% of tlie people (If CANde Point and dLe wide£ arei b}. providing Support.%e￿Ice$. developiiJ% ijew pioiects, forminx %trgtegic partiieI.%hips, networking and volunteer recruiuneiJ¢. ORG.INI%ATfoN The Truste.es, who meet bi-fflunthly, Admu)tster the cliarity. There shg]I be no maximum llu￿bet of members OE thc Ch2rity. TRUSTEEg TXJDUCTION AND TIL41NING New tLuste¢s undergo an orientation day to brief them on their leg2L oblix2ti0ns under chgxiry 2nd cninpany law, the c()ntent VE the Meinordndurn 2nd Articles ()f Association. the comm&ttee and decision makiiig p£()ce.%.ses, the business plan and recent finan021 perforniaiice of rhe charity. Duiing the induction &iy they meet k¢Tr eniployees and othei tru5ttts. Tru%¢ee$ tncoura¥ed ro 2ttend apprnpriate extexnal trid it)ing events where these Eacilitate the undertaking of their role. FIN.4NCLIL REVIEW AND RISKS The djrectors bave established a level OE re5eryes (tl)at is ￿ndS that are Ereel} available) that the chauty needs to have. Reserves are iieeded to bridge tlie ￿ndIng gaps beryveen sp¢iiditig on projects tliat are ieceiving te%ource8 through donation$ 2nd rai%iiig. Total rest￿eS at 31st March 2025 were £487,731 (2024.. 510,664. Tlie Directors consider this to be An ac of iestttres. The trth8teei have a MaTh#b￿ment s¢ra¢e8y which comprx8es'. n annual review of thc riskb the chauty n]ay Face. The estabhshrnent ()f .%ysiems and procedures to miug2te those risks idenufied in the plan- The implemeiitAtlOD o(procedure8 de%igned to mininiise Any potenti21 impact on the Lhxrity should Iliose risks materia]i%e. Tht's work has identified only a few minor risks. bur has resulted in better emergency procedures and contingeiiry planb and h25 wven the itDpetus for bette[ plannin&.. A key elenieiit in tlie iiiallagement of fmancial risk ts the setting OE a reselvu pi)bcy and its tegular teview by T(ustees. CASTLE POINT ASSOCIATION OF VOLUNTARY SERVICES LIMITED (REGISTERED CHARITY NUMBER 1103968) REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31- MARCH 2025 CAI'S Reserves statement 2 24 In otdet to provide a quah'ty, effective 2nd efficient scryice to its beneficiaties the T￿￿tte8. iti ]ine with Ch2tity Commission best PYActice. have set a tesetves level that in the event of fimding not beitig sufficient to cow expenses projects C2n continue to be supporte(L As at 31st Nt2tcb 2025 the charity held teserves tota1]ts￿ £487.731 (2024: £510.664). Thc8e reserves are apportioncd between restricted teserves of £6.fi,056 (2024: 94.947) and unrestricted teserves ol £421675 (2024: £415,717). Restricted rescrycs Eepresent C2ttied forward balances in rdation to certain funds and pioiect5 that conttnue beyond the year cna date. UnrestsiCt¢d reserves ate the fi￿dS of the cbarity that 21e Ereely availal)le and represent the amounts bets¥ cauied fonvard in respect of the followAng fimds a5 idcntified by the board of trustees: _ Q4l'S General Unrestricted Fund oP￿atronal Contingency Fund The above fimds are calculated using the follo￿￿n8 logic: _ Il's Genergl Unrestricted This ￿nd is required to be rnaintaincd $0 as to provide a level of Workll￿ c2Pltal withiTh the charity. The Trnstees feel. gfter coiisideration of the charities cash flows. that thi's should at least meet two weeks of the normal expendiDJre of thc charity. This figure goitig fO￿l￿rdS is circ. £51.497. ontin Thc chatity has always been reliant on its 5efviLeS to suppoit the ientral costs of njnning the charity (A.e. managemcnt and 2dmiillstration costs.) and as such e2cb area of fimding received by the d)*rity h28 Cl[￿tiV￿Y been re-thatged with a ccntr31 nverhead allocation to 2ccount lot the esscntial Losts of nllming the i)tganisatson. Giv¢n the challen8es to some of the charity's current scryices, the Boatd of Trnstees have considcred the abdity to continue to fund central costs expenses should certain senTices (and therefote the fimdm be reduced. This would allow the charity to continue to support and invest in othet setvices and projects that tnay otheThvi5c be forced to close down or reduce in scxle. should thc central management and administtation base be cut back. The level of reserves ava￿#ble as at 31 Nlarch 2025 equated to £323.978 (2024.. £3785631 CASTLE poIwr ASSOCIATION OF VOLUNTARY SERVICES LIMITED (REGISTERED CHAIUTY NUMBER 1103968) REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31- MARCH 2025 oThtin Fun CAN'S iesetves remain healthy and can be rnade 2&7aiiAble a% appiopIiate. to suppoxt rhe infrasrrnctu¢e 06 CAVS .%hc)uld the need The TrLSSteeb wjll Lontinue to review the ies¢￿e$ po]icv on an annual basi4. I￿￿8T￿ENT POWELS Under tl)e Nleinoranduni 2nd Artide.% of Ass()ciati()n, tjie charity has die power to make any ll)ve.qiment wlucli ¢lie t¢¢S Sec Fit. REL4TED P.4RTIES The ch￿Lty has 1 very strong woxking relatiOn.￿￿1P with Castle Point B()Iou%h Couacd, Essex Counpj Counril and nthcr $iatutory organi4%tions, i.e. tlie NHg ICB aiid &)ci21 Services etc. 'OLuNfEERS The T￿Stee8 woiild ijke r() tliaiik all ilolunteers involved with the chaLiry durit)g tlie Jcar for their hard work alid kindness, which 1% an imperative rl)at underpins tlie support And Gire that local residents benefit from. CASTIE poINr ASSOCIATION OF VOLUNTARY SERVACES LIMITED (REGISTFRED CHARITY NUMBER 1103968) REPORT OF THE DIRECTORS SY FOR THE YEAR ENDED 31 MARCH 2025 DIRFcfoRq' RE.qPON.%IBJLrriES IN RLL4IIUN TO TI.IE FINIlNCI.IL.%TATEM&NTS UndcT tb.v fhxrities Act 2011, the Directors arc required to.. kcLP pri)iJor aCC£)UAtitig rccords ￿h]ch dibclobr. Iwih feaK)nable accuracy at any llme the Iinancial POSiLion of tht charity. i. To prepare firyJncJ21 sÉaLCltJvnts foregch fmaocial year. which 3 twe #rtd fair OF the %t#te nf the ¢harity"s alEair5 2nd of the surplub/IJ¢f￿tI Fnr the year, and comply with the rebwlatiOn% mad¢ by the Secrerary of State. The trustec'5 (who a￿ ?Iso djrectors ol Iho. Ch￿1￿ loi tIIL PUAFOS¢ of company Imv) iifL' re￿Onsible for preparin&T ihe TtU>ttts' Rtpoir and d)e Eman￿?1 sntetneHt% Ln a¢cotdance with app]J"cJbl¢ law and United Kingdom AccouT)ring Standarilb (Uni￿￿ Kit)gdom (Jcncf211y Accepred Ilccoutiiing PrAcuccl. Company law reguites *he. tnjstees tv preparL. fin2ncial btaternents that ￿ve a true And fair ipithv of the stAte f)fAf13ir% of fhc ¢li*itxble conyony and of thc t¢%ourtes attd 2pp]ication of resources. includinR the inCOll￿ and expencliture. of the ¢hJriLible comp2ny fts¢ that period 1rtd of its ¥utpluN nr defjoi For the finat)cJal }rcar. Ln doing so tht tw$Eees ?re required io.. select r¥ ire 2wAfL' of the If)fc)rmAuort. CASTLE POINf ASSOCIATION OF VOLUNTARY SERVICES LIMITED IREGISTERED CHARTTY NUMBER 1103968) REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 31- MARCH 2025 In so Ear as the trustees are awa=e-. there is no rclevant aiitht infi)rFnati(In OE wknch the charitable cnrnp2n}-'s aiidituIs a£e unaivaic. aod the tLUSt¢es hive taken all %teps tl)at they ought to have taken t<) Xn2ke thelltselves aware of any rclJraiit audit inf()rmauon aiid to estab]i#h diat tlie auditors aware OE d)at i116orniatkon. Thi5 Iq)ort has been prepared in iccoidance widj the $pecial provi5ion% relf¢tin£ to sniall coxnp2nies within part 419{21 of the Companies Act 2006. AUDITOLS Each of tl)e directors l)%s confjrmed that there is i)0 information o)Ewhich they are A￿￿e which is to rhe audit, but ()f whicli dje auditor is unaware. A ie%olution will be pri)posed 8t the.4N)ual General Mceting that ma}￿ard Heady LLP be ie-aPPl>inted s auditors fL)L the en%uii)g l'ear. By ()rder of rhe tLUStee% D Garside (ChTriirman) Date CASTLE POINT ASSOCIATION OFVOLUNTARY SEKVICES LIMITED (REGi¥fBRED CHARITY NUMBER 1103968) REPORT OF THE DIREcfoRS FOR THE YEAR ENDED 315T MARCH 20Z5 Public Betbefit Siaiement The T￿￿tt¢$ h2bL ttvitwed their r&*ponsibibry under s￿￿1￿n 17 (5) of tDL ChAtiTiLX Act2011 io confirni that they ate Incetmg the Trbf>ve req￿re￿c￿tt. Fundgmeniwl to the PUfPDSQ fjf Casde Pnint A5.souation orvolun1￿I. S. criice$ {CAV41 ensuring that tlie senir¢s we pt(>i"Ide"pubJic benefit" tu the otgpani*ltiOrts irtd iommunitses thAi ive serre" As suth, when setting our obiectii-el and planning out actil'iiies, thiB is one of our kcv d¢cJ$iott ttitLrii. CAVS current Actiriries be Jn tu knvo gtoup%. A8 A IWS. (-AV.S protnotes the effectikencs6 of Ioc9J voluiitqtFand CDmmuninTW>UPS by proi'idin£ the￿ ivith a of6etYiCL%. DevÈlopmenT rJv4 idcntifiE% thc of the locaicotntt)uJJityaiid fg¢iiivre% in11(Jiution irnpt(JvemenFS. Suppurt CAV% as¥i$1s I'olujjtary and C￿￿m￿nity ownivAlioni ro fulfil thEit JniSSif)JJ% morc c(fcctiYdy. Comaljoration CAVS ÉaciliTrtes effective cornrnwiicAiion and E(>llAkniatiiJfi knkiJrtRStlocal i'ulunia4' and ¢ottJmuniiy ()rxanisiiiuos. CIIVS iUPPtsrts I'olunLAry aiid cornm?Jnity to Infiu¢A¢L pobcies. plans. and pia¢ts¢u thathlli-r Rn impact in thcir oo9nisabon$ and ben¢FIciAnc5. CAsfLE poINr ASSOCIATJON OFVOLUNTARY SERVICES LIMITED {REGISTERED CHARJTY NUMBER 1103968) REPORT OF THE DIREcfoRS FOR THE YEAK ENDED 31ST MARCH 2025 The othcrIolc unden2kn by CAV% is diAt of"Lexd '. In duy rolewe w)d¢nake the m2nÈgemont ofpmjects or scl?ern¢$ on beh￿[0( Yatious *tsNtOry* public 2nd UK rw$Eeicd funtsing Ot￿niS￿ts0￿￿. Tn to prtsvidirtg'trublic bcnefii". kc5' dccision ￿1[￿13 ive 3ppl} ￿e that sucli projects ni sclicimes aic in Jcc(>LYJxncc iirytli ouy cliarirablc objcctsvrs. ￿lege pMject￿ or schemcs mov be at locgl bt)rough l¢'vel. Ci)Uiity-Nvide or r¢Kional. CAVS purrfoljo of Se￿ice$ 1$ Viklunteer Crntre VS VoluiiieL'f r.en￿ dehrers Iiirt tole F￿￿ttin￿18- $tr2tewc development nf i'aluntttrin& good pracuLC d¢Y¢lDpment,dei'tlopifig roluntcering oppnrtunitiex. IWlce ¢?f IrfJlutttcritnK and broketwe. Befriending CJIVS are ts)mrnissioned to dclii'et a BcCriertditsKStn'ice to epgble a rcduetion IJS freguent users of he￿th svnice¥ and io enablc diosc mctnbus oEthe coihmiinity i%'ho miy be i$olatc(I to find buppbn thro¥h Tro]urt￿¢(..n)iS ￿rViCe Supports dueltrpment. bwlds indepLndenc£' And xrc'ascr reqilicnce InJpr(>1'¢4 3¢CQ58 10 IiipropIiAte sern'iccs. N¢vtrTiTrts Old to Play This pilur schuDC ¢nablc8 thts￿ m¢nJb¢rs of the Cojiimurtity ifi botli Castle Point and Jiochford lung teim keaith tothdiil￿I5 and who rna be ¢xpeIiCrtcing isolitiort m meet rjii a iNYekiy bLSiS to interact. ￿)c￿l￿e And playboard KJttJ¢$. Wa]k, Tglk and Be He*lthy 'Ihi$ Schenic eoknle% adultg ]iirytt%th CL8de Point, wha are le%% actii'L' tc) Tll¢¥i on a iiYEkJ}' ba¥is fr>i axroup walk and sociAI interA¢iion.Id bv ¥i￿￿a.￿OIUThttrr, iiithjn C2sde ljoirti to SUPPOit and Lncourw a liea]thi¢r liFe8ti,le. Ways to Wellne•S ISorÈ471 Presciipu(m) -Ihig SchLiIIL Iirr)i'iJcs a SiiiOc Point of ilcceo.% io Itsc￿ iesidtnig Jged 18 Ireats and alxm'e ivould bencfir fcotn widihJJd Utiited Kingdom Accounup£ Shndards. jnduding r]LS 102 fix TrIiAqMiydlXeporKiM£StsiHhdnluppbts4hlE im Ibf lJKuNd R*btsi'oflTekrtd (unilL￿ kingdom rpene￿lY AcELVtL'd Aci(Junuiig Practicc Tn Iiui i)pittioti the siatemeiits.. O yi'e i true at)d f￿￿ vivA' oFthe %Eatc of chL cofnpany$ afhifs aq at 315r March 2025 and of its incorning resnurce% and appb"cation of r¢sour¢¢%, Including incume and expenditUlE. Eor U)e yc*r tlien cJJdcd. O hAYe been propwly pz¢pJrYd in IttOrd2nce United Kingdom GeTh￿￿ly Acceptcd AccourttinR I)ncuce.' Thttd haTr'e been prepared irt accordance iNith the iequiiements ofthe CoftLpanies Act 2000. Ba8As for opsDioA We cortducted our audit ill ￿cL}IdanCe iirych TnternRlloty￿.1ta￿d￿dS ()n Audiung (Uk? O.%A.s (UKII 2nd applicable law. Our r¢sptrnsibJiucs vrtdcr Ih¢x4e stAndvds are further de&cribcd in the.4*drI￿r& ft)PpRtihibiiti [otth¢ secrion plour rlyort. We Are independent of the compan) in accordance ikirh th& Lthicl r¥4uiremEJ]t% thai Ire relei'Ant ￿ our audii of thc fin￿¢1￿ &MEements in tho UK, iiicluding the tIRL'$ Lrhical Startdard, Rie l)ii-e fulfilled 0￿r c)Iher ethic￿ re%pi)nsibJ￿-lleS in accorJincciviih Il)csc rcqwtements. Ive bcbeve that the audit ei'ident¢ ive hair obi?irtcd 1$ suFficient xnd approptlAre to prowde a b&si$ fni Out <)piniort. Conclusions ￿latIng to goiDg C*&k¢em We hil'e nvthitLg to repoit jn lC5pe¢t of Eh¢ £oJlowtirt£mattets irj rdation tu ￿thICh the ISAS (Uk? wuire us to Trpott to )pou ivhere.- tlit tTh￿t￿S, use of thc goiiiL coiiccrn b￿15 of accouniin% in the prtpartiiun of tht Fininail stAtLmenL% is not ￿pprOp[lA1¢.' ot thc tru%tee% hai'e (JOE discloscd in the Iinancial Sil￿￿1￿¢￿t$ arjy identified mAterid uncertAintyes th1t Iniy ¥t %iLmificant doubt About the coffipin*% abibty til ctsnttnue to tdopi Ihe going concern kni$ of ACCOUllting Eo¢ % period oF*t let%t Thveli'e month% From the da* when the Gnan¢i statÈm¢nts Are iuthorised for issuc. Other inEornatJon 'Ibc rtU5tLYS Ate responsible f()r thv (Jthts iiif(JrtnatluJ). Thr Otliei jiifr)£nwion compiises tlie iiifonnRtion loc1￿ed in thc ant>ual repori. oiher Ihan thl. financial statements 2nd our Aiiditor's ieport ther¢un. Our <)Pllli<)n the litilnciJI %Laicmcnr5 does not coiyr Ihe oth¥r Infuttn3tinrt and. cxccpt to the eutent otherwi%e eyplicitl). stlted In our rL'PVrt. d(> ekpres% any of assuiancc conclu5Jon thcreon. In coniiLfuon wlib out audit OE Elit finAnciAI Sritemenis. our reFponsibilii)' 15 tn r￿d tlie <)tliir jiiEcJiniatLOIi Iiid. in doinR so. consider ivlivrher rhL f Cx511L Point Association of VoluntarySenic&% IArruted ￿e re4pi)llsible fDr illc pieporatson of ihc &rLanciil btatefnenis for b¢ing %ttti%fied that theygive A true aod fgii vigw. and for such interngj control as the dircctar* d¢t¢tmirJe 1% nece$%w EO enkblc Eh¢ pr¢p#ratio￿ of fittAncial.4t2tements ihat 3se fsee Iiom m#ieriaJ tlll5stitcrncnt.lvlieil)e¢ dve 10 friud or er£or. In preparing rhe Siai¢m¢ntb. the dirccto£s Ire r&%pon%ible For A%sesblng the compin¢s Ability to contsnue a goingconcern. discl(&5iD& *% applicthle, IAXtEÈr% iJited t(J going COiiCLiI] and using ihe £oing concerrt ba%is nf accouniing unle>S Ihc ditc¢tDt$ cith¢t irttend to itquidai¢ tht cOmp￿Y or tri ce&ie uper&uLTrll5. or hai'e nl) r¢h￿su¢ Ali¢rty#uve but to do so. Auditor s respon51Thilities fDr the Audit of the fiijancial stAttmettts Our objccii&o¢ ate to obwn i¢a4onable L%SUfance xbout ii'hethttr the fininaFJ siaLemL'nts as a whole are frLe frorn rnateriHI trri¥%tsteJntnt, iTrhether ue iu fraud ot trro¢, iiid ro i95u¢ an 2udituL's report that ipcludes Ihui OPjnlOtJ. Reason&blc o55uian¢e is % high level Of 3SsurAnc4 but is ooi 18uarAtJteÉ thit ittdit conducted in 2ccordaJ]ce wiih ISA$ (UK) will detect a m&Eerial nJts¥uiement ivben it exists. Misstatcments con arise from frtud i)r error and a￿e consideied marctjal il, individuauy or itl the AwetAt4 they tt)uld Le￿0￿&bI5 be oNpccted b) influen¢¢ the econorruc deosioD5 0(us¢rs tiken tsrt tlie b￿15 of tl)cse GJJancial staremtnis. A fu(Eli￿ dc6uiptson of our re%ponhibstities fot thr iudii ofthe finAlla￿ $Ntem¢DU is IocÉktd on the FinAnaAI REpi)rtsng Coutttil's wcbsio it.. htw'.//l￿vw.FlC.Org.￿kI2udItO£Sre5pOnSIb1]1ue￿. This descnpti(iff ftsrffts part of out auditnl'b rcpoir. This r4)ofL is madc solel}. tu tlic cornpin} s trbsieÈs ih a£CL)￿a￿tc ullih C.liipret 3 ofpaTt 16 octht Lompanies Aci 20U6. Our au(lit work hag been underÉaL'en so thai ivc ftuKhr Fiatc EQ tIIL coinpirty's trnsteo% tho.%e [n￿Tter% ate rE4￿[cd ￿ SiTrLe to tliem in an vvdiior'¥ rep()It f()r ()thet pur￿)￿. To thL lulle81 ex￿nt permittcd by laiv, Ive do Dot 2(cept or I￿￿￿[nL tL*t)fin*ibility to anyoiie orhci Ehxn the company and the conipany$ tllL%tees for Out audi( Ivork, for ihi8 rcpoil, or for the opinions we hgi-e furrned. N BRAGG ACA FOR AND ON BEHA￿ or MAYNARD HE4DY LLP CHARTERED ACCOUNTATrrrs SENIOR STATUTORY AUDITOR DATE: Maiiix Housc 16 laonel Road CaDV¢y Islatkd Essex, SS8 9DE 10 CASTIE poIbrr ASSOCL4TION OF VOLuNfARY SERVICES IIMrrED (REGisfERED CHARITY NUMBER 1103968) (COMPANY NUMBER 04856677) BAIANCE SHEET AS AT 31ST MARCH 2025 31ST fvL4RCH 2014 31ST MARCH 2024 Note FIXED ASSETS lJ44 1,582 CURRENT ASSETS L&qh at bank and in hind Debtorb 2nd prqyAymLnts 512,057 15,189 545,594 6512 CURRENf LIABILrrtES (40,859) 142,824) TOTAL ASSF.TS LESS CURRENT LIABILrriES 487,731 510,664 ERVF I'oluntcer Mana8etnent Regblemcnt ,.IctivL. P.j%ex Sport r.ngland li)lunteL'r Céntre Be Friending 3,227 9,021 3,287 12,382 14,436 3,635 5,137 (3,392) 20,284 12,452 (10,570) 22,724 5,371 13.394 r.lmdy MeEJti)ring %ervicc X'intLr C.otILfflUnits. l.lubg (Anvey 14ealth Ccntrc Weubeing Practitioner Ht)spitsI Inspirc Women Rcablemtftt 2 I,A.'C l.luu*chold Supprjrt C.ontwntnLllt IL laiMbUmLnt .,Ictive 14 $￿X 'I￿u￿[k.rts1ey Rovcr C..IV% lJnrL'%tricicd (-.4VS Unresttictcd OpcrdtioTU] (•vntingency (10,951) 326 299 29,565 12260 19,559 98,697 323,978 51,497 378,563 422,675 430,060 487,731 510,664 REPRESETrifED BY: ACCUMULATED GENERAL FUND Balancc at 1st April 2024 Excess of (Expendiwre) ovef Income 510.664 533,844 487,731 510,664 16 CASTLE poiTrrr ASSOCIATION OF VOLUTrUARY SERVICES JJMITED (REGISTERED CHARITY NUMBER 1103968) BAiANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The tnISte￿ acknowledse their re$ponsibiiities Eor eftsuring the$e financial statements. have been ptepjted in accordance ￿1¢1] the provisions reliting to conipanic$ subject to the *mall tompanie$ within Pilrt 15 ot thc CnmpaniLs Act ?006 ie]atiog to.%ind companieb nd cnn$titiite tlit aniiiiii l iiccounts re.quited by thc C.omp2nic% Act 2006 2nd are toI circulatiun tu tnetnbcrs of thc compan}'_ llie fininci21 statement8 were approved by the Board on ................. ON BEHALF OF THE BOARD Mt D C#r¥ide - Dircttor / Tnlqtcc Comp#lly number., 04856677 17 CASTLE POINT ASSOCIATION OF VOLuTrrrARY SERVICES UMITED (REGISTERED CHARITY NUMBER 1103968) {COMPANY NUMBER 04856677) STATEMETrrr OF CASH FLOWS AS AT 31ST hL4RCH 2025 2025 2024 Note8 Cath used in operating actiwties 14 3.537 Incre&4el(Decre&se) in wid Casli eqUIv￿entS in d)e yeac 133.537) (65.115) C2qh 2nd ￿811 equiYaletLLs at the bex&aninK ¢)f tliL )'C 545,594 610,709 Tottd ca8h and c&411 eqwv31ents at the end (If the ytrar 51 057 545.594 18 CiSTLE poIwfASSOCIATION OF VOLuNfARY SERVICES LIMITED (RE￿￿y1¥fERED CHARLTY NUMBER 1103968) NOTES TO THE PINANCL4LSTATEMEKrs F(XITHETrE4R ENDED3JST MARCH 2025 I. ACCOUNTING POLICIES Charity inforniglitilb rk5tle Point h$S￿lation ofvoluiity SÈTritts LimsLed IS a C(Jmpany ltsnii£d by 8ugranree incL)rpot•wd Ill Frt￿4nd and Wale& Thc rwsiered office ￿ L*silc Poini BotO8uii Otfice5. ￿1n Road, Thundersley. BEnflew, Essex, %%7 ITP. Conveniion The [￿ana9[St￿tements have beefj pwarEd In a(cordgnct ivjth A££¢Juntirt8 and R￿ortu￿bY Ch2rities', Statement of Recornmendcd PrActice aPpI￿￿ble tu prep1ting their accowir% accordanccwith tlie Pii19J1ci￿ Re￿￿1￿% %iandaid5 appliublt th t1￿ UKand Republic of Iteixnd 1114 Itffectiiy I JAnuary 3)11- ICh8riDe$ 8ORP W.RS I(141, the Fin2ncial ReportingStandADI ipplicgblc in ihc L'K and Rcpublic of Iicl8nd (FRS1021 Artd the LomwAnits Act Costit PollirAssociAtton of VolLmtAo.knvKe5 lJmited fflELht5 thL. d￿r￿lti￿￿ tsf a public eniiTh' Ui)der PIL% I( Atsets and li*bilitL% Are Initi￿lY reco￿$￿ed at his(uiical ctJ51 or iiinSaCtriOrt othcfmse 5FLtfLi ￿ the ￿￿*1)t 2ccoth)tin% w>liiy. GoiThg¢ott¢Èm At th¢ tyn¢ 0(appr￿)rtg the accounts. the tnL¥tee% hRd i ￿￿onab￿ expcciillion th2t the chirifj. his ?deqii?ie r¢struiC¢S th CtsrtiittUQ Ih ()pctJI￿ftII eYi%tence ihL foreyeeablc futurc. ThiJ& th¢ trusttts conitsiuc ro L*)pi thL' Cfjrtccrn basis ofaccnuntinxin pr¥)4r￿% ihc 11 ccounr5. Ch$iir*ble fuJbd$ UnfQStfitted fijibds arc ai?IlAblc for ￿¥tt ai th¥ thcrcuon L)f th¢ iru6¢cc8 furthttsnct of theif charitsble obiectiiu unl&%$ the lund¥ been dC¥i￿alCd £ycVtl￿rPUfpJseg. Ro411icrcd funds Subject to SPeCilzC condition5 donors to hniv ma). ￿ usc¢L Thc PUIFKJSCS nd usc$ ofthe resiÉiCted funds iye set oui in rhe noie5 to th¢ accDunts. &]d0￿ment fund5 Are subject tr) specsfic candit1¢Jn5 ￿. dnnors tiiat tlie capitsl m￿%1 bc mgintsined by rhe CifdnlS ire acctsurtted for th thc perir)d io wiiich thcb olate. All othtr ifitoming re4ource8 fire accounied for Ihe period whith the> Jtt receilfd. IncutnL i% tt¢D￿15t(J when Ihe chAIiry 15 ￿gaI1} ohtitled to it afttran)- Petfr)m￿nct wndiiit￿5 lidve Lrcn tnCL the ajni)￿lIs CILI bL' mca8ured reliably, and 1t i* pf<)b%bJe thAt income Mll be ieceii'e C￿h donations ait rocugniitd on tecLYPt. OtherdoAAufJns itc ttCOAryiscd ontt the ch*riry lias t￿en n(*ifsed of the donathn, tsnle%s perfnnnancc ci)nJitiun4 teqiJtr¢ J¢fcriRI nfthr aillount Incon)0 recovcr3bl¢ irt tn donqtifinS recL*l￿a w)der Gs(E Aid or dccds oftovtil1111 art recognised ii ihe tmie nf thc dLTrniitU)JL are rer.wi5rd rtctipt or ot11eTh￿ If tlie b￿1 llntir￿ of3n wditi¥thttibutiQ 19 CASTLE poINr kSSOClATJON OF VOLUNTARY SERVICES LIMITED (REGISTERED CHARrrY NiNBER 11039681 NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31ST MARCH 20 atnoujtis knoivtt, Ind teceipt IS expected. If ihc i% not k[￿￿￿, the Iwcy Is tre*td ￿ i cunbiyrtr2S2tL Tuffll)N￿r ￿ M￿sUr¢d ai Ehe f￿r iM.'uc oFth¢ Corta￿Lr2￿On tt￿l￿d or receiiublE 2nd rcptC5cnt& imounts recciiubk furwjds sethucc5 proiidcd in thc nOThnal COu(se olbu4inw. nefi)f d￿Cuu￿t5. N'AT 2iid thcrsaiL'5 t¢J4ited iAAes. Rrstsurce$ expended Expendiiur¢ aud liabibtits L4abittry r¢co￿lti￿n IAgbdiiic* ao rccowiiscd snon ￿ these is a le￿1 or ￿)nstru[ElYL nb1￿t￿rt cofimnitting the ch¥riry' ti) pxy Oui resour￿. CapitaliFauon ptsiity It is the iliA(iL> s ￿1¢￿. to wnte ts111toffls rJlcapli￿ Cxwditi￿Q. b¥low £l.IAKJ to tlie income ind e.YFnditurc account VAT As th¢ chÈtiryp ts nnt re8iStervO For VAT IT￿£¢W¢￿b￿ VAI- p3¥J 15 written rjff tn thc Income ¢xpendittire account. Tangible fjxed ll$8ets TAnpble fLYed tsfetf Are inirially n￿.￿Su[ld Rl ¢tySt subsewdy measutd Rtcust aiialutiuon, Jjet of dopreciJti¢Jn xnd ￿lY IMP￿r[￿entIVSsLts. DeprcciAtion is reCt)￿lS¢d sg ￿ to ivnrc off ilie cost oriYluqDofi of Jssets less their rcbdu21 iduLS theit useful lilu on ihL' followiiig bJ%p': I'￿￿￿e% and fitliny h1I'e b¢cn dtpieci2tr.d at 25.10 on a rcduring b31Jnce bA*L fJ)mputerL'quiptt￿t hR5 b£cn d¢prtCi1red oirr I 5rrHight knc bJsi -Ilie¥ain ork>s4 Arisin￿ On ￿1¢ dispo%al olan Asset is dererIn￿ed the dilfctence bctw¢cn tlie s*lÈ proceL.d% and Lkn valut or rhe A55et. and Is recnyLsEd m net inCom¢/{cX￿ditur£1 Eor tlit I￿1(. Impatsrment of fixed a55ers .It c#th ttporting ei?tl d¥rq the chittLy fcviLwg the catrying Amotmt* ofits tsrtwble artd intartgible UiSCLq IQ d¢itnhint ￿.hether rhefe i% thii t those ￿￿ets IIAIY 811ffefd irt ImpTrmLnE lo*%. l(mi' iuch iDdiCatiOtt exfbts, the recol￿nb]l. £IIitsunt of ihc Jbsci is eblymgt¢d in OidÈ¢tr> detL'ftllsne the ekienr tsFth¢ Palrment lo￿ lifin!. Recoi￿rAble Amnuiit LS the h4hei f>f fgit imlue k55 m$ts trj sdl Ind v4ue irt ￿8¢. Itl AS5essingi%iue U5" tIIL' CStllnafL.d lutuie cash flo￿S ire dLSrounted to thcii ptr%¢ThLNdue P￿-r￿￿ th5Count (2tc thar rdlLrts cur(Lnt mitkci Asse5sment5 of the timL i￿luL uFTrf>55ey and thc Thsk$ 5pcci6E trj the a55er lor wh1Eh diL LstimAtes ofFututt cgsh flows h%1￿ n()t bccn 2J5Ubted. If thL ￿C￿)1'￿[Rb1L ￿nn￿lIt oF?n &%set LS e5titnatcd tu br IL** dial) its C#tnryng2nTroun¢ the CAro'in8 /niouiir nf thl 1l5scI is teduced tQ ils re[m￿rib]C lj rnniint. An ut)PAirsneiit bss i5 rccoyi%cd llnmediarely in 1ncrfflie IcKpcnditurcI lor the , unlL'SS rlio rciLI"ir nt d15S¢t IS Ca£titd it i fcval￿£d iiTiLTrimt. in wh￿h CdUL thL D￿l￿)enT i& ttLiatcd 35 a icvzluatirjn d¢crL'ase. O￿L￿e￿ ￿l￿nCnt Iuh5rJ ievetsLd if. Jnd on4. Jf. tht feI$0115 fortho Irya￿]ntnl Iu55 lixvt CCJ5Ld to apply. imieie ynpairrncDt los$ subse9ueiitly *evevsc6, dic CUryi￿al￿Ounl of die *ss¢r 15 ts) the ruis¢d estlli)Ate of Its recoiyfable 3rn()uBc bul w that llie lrtCre￿ed raYryiThg ￿￿Unt Joes no£ cvcccd die c3r(4Yng afiiount th￿￿￿Uld hii'e brEn dtterniined had impairrnent10s￿ beert to-ogniscd for ih¢ a$*ot ln priDr >e1rs. A rL'i'ersal unp3itineniloss is reco￿1￿cd 1mtncth2teI).￿ unle%s d￿. ieieiynr Rss¢t 1% camed in ir J rcimlued ￿TIO￿Al. UJ whith c￿¢ the rei'et%al of thc imp￿[￿£￿& hs5 is Ire8lLd Rs * r¢wluAtion irncren%E. CA$h ond cash equivalen¢$ CAsh And casb c4ui%'al¢ntS 1nclude CAsh in hind, dtPU5Jts hrld ttt CAII ￿7th b?nk$, uther $hort-terni119uid l1.cstrD¢n￿ 0ri8inal Maturity￿ of three n)t>JJths ot less. and bRiik oiYidr8fts. Battk oi'erdr2ftS are Sho￿1) With1n borrO￿lD8￿ tti ￿trenC IiabilitlLS. 20 CASTLE FOINfASSOCIATION OF VOLuFofARY SERVICES LIMITED IRBGIsfERED CHAR￿ NUMBER 1103968) NOTES TO THE FINANCEAL STATEMENTS FOR THE YEAR ENDED31ST MARCH 2025 BAgic financial aiieEI fllianciil 1s$ets, li,liich Include dLbststs cAsh gnd bartk ￿art£￿, irt Iniull) Iiic3surL'd At transxcuon price incliiding tThllsncwn tO%lh afc subwucrttly i3rriLd 9t Im0￿Se￿ cosi usiiig thc cIIcit1ve Iilteresi Inethod uiiles5 the arrafi8LtncntcvnstitLrtc% R fiiilnCiil% transaction. IvhLlC thc t[difl￿(tJon 1b tneasured Trt the Pr￿en[valu￿ nF ihc lututL rcaxpts dLsCOu]Jied at a markcr r2tc oF111tcrr5t. f￿521)CIal assets c14$5ified ￿% r2iciNiblc ￿tI1]n T)nr j.trala￿ amoriiscd. financial liabilities BASIC Iinanculliabilities, irtcludtsiK crcdiEOf5 at}db￿￿ lo3tt5 ite ￿ttl111Y fecobmised It iran53Ctyt)n pncc unlcss thL I[￿n¥t￿rnt COJ]SUtutes ll finanon8 where the dtbt1nStrument is ft)eAwred the preEeJltiilue ulthr futuit rt¢eipL% dJ%counied At a market rare of ￿terest. f1nartcixl lill￿1*11t> cJ%%4iCKd a5 Fa}Trble ￿1th1￿ un¢ ycai arc not AIMofii$ed. ()ebt In%fru[t￿Lts Att Subs4uend!' cAriic(l ai amDtii5cd ro5t, thE eFfeCtv￿ interest rnre merh(Kl. 'IrRdc crodits)i& obliKaiionS to for goods c?r 5crv¢(eS that bccn ACqU￿ed in rlie r)rd￿l￿. CQVtrC f nPCLltiOilS Itom supplters. Amoun15 ￿}￿ble ate ¢lEssifipA 35 curreiit liabdsries ifpayment 15 Juc ￿￿thI￿ i)ne >iaror Icss. Ifnot, tho are Pfesenrcd as non-currtt)t Itabilities. TrAde crethiors Arc t¢tOPJised lliitially It trinsACEK*i price aiid 5ub5equenil} MÈAI￿red at amortised Cobt using the clfcclii-¢ ￿l¢£eSt metho(i Derecogniiioo o( finan¢i41 li4biliiieg FllJanci11 tiaknlities are derecoB¢i1*td the chiriry'% cnnrractual obligAriDns expsic or Jr¢ d￿£11￿(8td or celled. Einphyee beoefLI$ The cosrufan}' uthus¢d htshd*J' eJ)titlemefjt is fecobmised in Lhe pcriDd in Tr4thich Ehe einployee's seThices Arc rcc<*]'Lxl TcrminariDn benefits #ce f*cogni%c(11mn)ediatel> AS m Lxpenqe when thc ¢h#titJ' 15 demon5trabty conitllillLd to tho omplr)}xnent of All emplfwee or EO prmudL' ruminanan bcnelit Reiiremens benefit$ Pa).n￿￿ ¢Tr defintd tcffltttbutii)JJ tetjttmcni beiiefkE 5cliemei are ch3cgd xs Xi) Lxpense *5 tlie¥. fAll duL LLa¥es ReAuls pA}?bic undcr 0￿rZUll￿ lÈagcS, lAd￿ding1￿Y I￿$e 1ftcentii￿ Icc¢JiiyL arc charged io incon on a strJtghr b35i$ 0sTr the tenn oFthe releYJnt leLi Cllitieal a¢COllrtting estimatcs judgements appliCAtion olihe chAfiN'.% llccnunttn¥piJlicics. thr ttuslccs Atc teyLured tn fflake jud¥tmEntS. ESt￿￿￿s And ASSiimpti005 Abiiur diL' car￿￿18a[[U)￿lt ulxsstts and babilityes rhAt 3re iii)t rLAdily RPPRteilt frt)m other snurctts 'lThL L$timRtCs a550cl￿ed assuniptiolls ¥e bL4ed i)n histoncal fXPLiJeniC and Dther factor% th￿ ar¢ C(TrnsidctLd LO be relti?%ilt. Actual fesults mi}. tbffcr fr()rn thcsr rsiiinAteS. Ihe e4timat¢N and undL'rlJsng25SUTnptiOIiS are teviewed on an ollgoingb&$i%. RcvL%IOnS to accouniing e%tLrnates Are rec()￿lsed u) ¢hc pttkn4 ivhich ihe esiimate 15 Tewwl whErc the ￿ViSiOn affecis only diar IXTifJd, i)r ￿ the pgriod of thc t¢￿slO￿ nnd fU￿rePer1DdS there the ￿￿7￿1￿[1 dltfccts both curr￿[ pcriod& I LEGAL STATUS OF THE CHARITY ie chatity is i COiriP￿Y lirnited b> yatEntrK aiid has no shitt upital 21 &¥2g2x" trF CASTLE POINT ASSOCIATION OF VOLUNTARY SERVICES LIMITED (REGI￿ERED CHARITY NUMBER 11039681 NOTES TO THE FINANCIAL 5TATEMEwrs FOR THE YEAR ENDED 31 MARCH 2025 4. STAFF COSTS No ttrnunernrion ii'xs paid to tnJstCtts Ihe p2riod, the starrcost$ of rlie ttmiii)in8 Staff ivere.. Unre$tri¢*d R¢8tri¢t¢d A¢tivities Aciiwiiies 2025 Toial 2024 Total CAVS- Solari¢s 363.882 177.264 541.146 61J2,14J 36.3.882 177.2CI4 54t.146 6112,143 No employees eatned in exce¥$ of j60,IMJO. 5. FUNDS OFTHB CHARrrY 1kne uorebtricted fund is provided tn en9ble %uppori ftst i*ious projccts undertAken by CAV.S. 6. STAFF NUMBERS The AN"eraxe nurnbL'r ofLxnployccs lindudinx C8$UAi And p2rt-rirne staff IluriHbp rh¢ >'uaT) iva% t￿￿¥ up #% foll(Ji4'%'. 2025 2024 Number DI%iAff 24 28 7. TRUSTEES EXPENSES No £X[￿A￿L'S Nere waid to the tru¥tec$ tiys lear. . TANGIBLE ASSETS cosr At 01.04.24 Additions Total 31.615 17.541 14.074 .It.11.03.25 17,541 14,074 31.Ci15 DEPRECL4TION Ai 01.04.24 Cliar8¢ 15.959 2.18 14.074 30.033 118 Ai.11.03.25 NEfBooKVALUE It 41.01.24 1,5A2 1582 At31.0325 9. DEBTORS 24 TrA(k debtor¥ Prep>ytnertts and Accrued iticorne 12,069 5,120 (1.312 IS,189 6,3l2 28 CASTLE POINf ASSOCIATION OF VOLUNTARY SERVICES LIMITED (REGisfERED CHARITY NUMBER 1103968) NOTES TO THE FINANCIAL STATEMENTS 5T FOR THE YEAR ENDED 31 MARCH 2(125 10. GOVERNANCE COSTS G(Jvcrn2nce coqts in£ludcs pa)'ment to the iu(h"tors of £2,400 (2024.. £1400) EOI audit fees. 11. CREDITORS 2025 2024 Trade rtrditur% Other tiedimt.% Actn]21s 17,836 9,702 13,321 18,995 9.157 14.67? 40,859 41824 J2. TRUSTEES Notie o(the tru%ttes (ot 211), pct8OrtS COllLiected wsth rtiem) received atiy remunerntiosi dutijig the year. DetsiL* of cxpen%¢$ paiJ tnduded in note 7. 13. AUDITORS EfHICAL STANDARDS In cotntnon with mats} bv%ine$8 nf our size and na￿rC we u¥e our auditiir4 to a$sibt wÈtlTr the i)tep&ratinii of the finanagj èiatements. 14. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPEIL4TION AcfiviTES 2025 2024 Ncr movement fi￿(L% for the icporfing J)eEiixl lab per rbe.Ntatetnent of f￿21)£]￿ 2£tivitie 122.933) (23,180) A*"ustmcnr% Evr. Depreciarion rixed a￿tt additivn$ Intere%t Loss on Sale of I￿Set5 Decrc2se/(Increa4e) in attbtt) (Dccrease)/Incn>sv in cred"5tors 238 278 {8,877) 46.653 (1.965) (88.866) 133,i37 15. RELATED PARTY TRANSACTIONS Tiitte were one tfQtt5action fi)r relared FArty amounting to £20 (2024- £?0). 29 MAYNARD HEADY LLP Matrlx House 12- 16 Lionel R(wd Canvey Island Essex SS8 9DE Tel:1012681680702 Fax:1012681694326 Emall: Info@maynard-heady.co.uk Webslte: www.maynard-heady.co.uk CHARTERED ACCOUNTANTS Also at.- Maldon Tel.- 1016211851592 Email.. enquiries@maynard-heady.co.uk The Trustees Castle Point Association of Voluntary Services Limited Castle Point Borough Coucil Offices Thundersley Benfleet Essex SS7 1TF 29th October 2025 Dear Sirs and Mesdames, In accordance with our normal practice. we are writing to draw your attention to various matters which arose during the course of our audit of the charity's accounts for the year ended 34 St March 2025. Qualitative aspects of Ihe entity's accounting practices and finanGial reporting We have no comments to make concerning the qualitative aspects of the entity's accounting practices and financial reporting. Letter of representation A draft of our proposed letter of representation is attached. Unadjusted misstatements These have been presented to you prior and discussed. Expected modrfiGations to the auditors, report There are no expected modifications to the auditors, report. Material weaknesses in the accounting and internal control systems As you are aware from our letter of engagement, our audit procedures were directed towards testing the accounting systems in operation upon which we have based our assessment of the accounts. An appendix to this letter contains details of actual and potential weaknesses identified during the course of our audit and our recommendations for improvements. It is not meant to be a full and accurate reflection of all weaknesses that may be present in your system. In making our recommendations, we have considered the size of your company and the number of staff you employ. We shall be glad if you will let us know what steps have been taken in connection with the above. BUSINESS STRATEGY CONSULTANTS REGISTERtD AUDITORS LICENSED PROBATE PRACTITIONER5 CHAR TFRED I AX ADVISERS BUSINESS OUTSOURCED SOLL1TIONS COMPANY SFCRETARIAL Heody LLPIS o Itmitedjftobftlityportnership reglsteredln Enolond and Woles with reglsterednumberOC341128. Its reglsrered office ond principolplare of busine55 js Q5 ubove. Registered to curry on oudit work the UK, regulutedforo range of Fnve5tment business activities, t7nd lI￿nsed to corry our the reservedlegol ortlvity olnon-contentious probt7te in Englundoftd Woles by the Institute of ChtsrteredAccountonts in Englond ond Wule5. A list of prtnctpols mn befound at the obDVe cddre55. MAYNARDHEADYLLP (o Othermatters required by Auditing Standards to be communicated There are no other matters that we are required by auditing standards to communicate to you. We would like to take this opportunty of expressing our thanks to your staff for their assistance during the ￿urse of our audit. Please note that this report in full has been prepared for the sole use of Castle Point Association of Voluntary Services Ltd. It must not be disclosed to third parties, quoted or referred to. without our prior written consent. No responsibility is assumed bj us to any other person. If we can be of any further assistance, please contact N Bragg. Yours faithfully, MAYNARD HEADYLLP CHARTERED ACCOUNTANT MAYNARDHEADYLLP Castlè Polnt Assoclatlon of Volunta Services Ltd Letter of Comment Current Procedurel Issues Arislng Possible Consequences Suggested Improvement Not disposing of old Fixed Atssets Overstating brought fO￿ard asset cost and depreciation. As part of office move. dispose of all assets that are not transferrèd as part of the move. Accured income unclerstated Understating sales Ensure all invol￿5 post year end are reviewed and any invoice that relates to the period pre year end are accrued for.