## **Trustees’ Annual Report for the period** 

From    01.09.2023 To   31.08.2024 

**Charity name:** Sandbach & District u3a 

**Charity registration number:** 1105144 

## **Objectives and Activities** 

||SORP reference||
|---|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|Para 1.17|The advancement of education and, in<br>particular, the education of older people<br>and those who are retired from full-time<br>work by all means, including associated<br>activities conducive to learning and<br>personal development.|
|Summary of the main<br>activities in relation to those<br>purposes for the public<br>benefit, in particular, the<br>activities, projects or<br>services identified in the<br>accounts.|Para 1.17 and<br>1.19|Sandbach and District U3A is primarily set<br>up to provide opportunities for people who<br>are no longer in full-time employment to<br>further their education and/or improve their<br>skills and abilities in a wide range of<br>subjects and activities. This is achieved<br>mainly by the operation of subject or<br>activity groups which meet at regular<br>intervals and which are led by fellow<br>members on a voluntary basis.<br>Members benefit through their involvement<br>in educational, creative and physical<br>activities complemented by a healthy social<br>environment.|
|Statement confirming<br>whether the trustees have<br>had regard to the guidance<br>issued by the Charity<br>Commission on public<br>benefit|Para 1.18|All trustees have regard to the guidance<br>issued by the Charity Commission on<br>public benefit.|



**Additional information (optional)** You may choose to include further statements where relevant about: 

||SORP reference|
|---|---|
|Policy on grant making||
||Para 1.38|
|Policy on social investment||
|including program related|Para 1.38|
|investment||
|Contribution made by||
|volunteers||





Para 1.38 Other 

## **Achievements and Performance** 

||SORP reference||
|---|---|---|
|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|The u3a is the largest membership<br>organisation in our district. It provides a<br>wide range of social, recreational and<br>educational opportunities for members.<br>These focus on a wide variety of activity<br>groups, including geology, walking football<br>and circus skills, that meet on a regular<br>basis. There are also less frequent events,<br>such as Members’ Mornings, visits to a<br>range of venues, short holidays, coffee<br>mornings and showcases.<br>A major benefit of u3a is enjoying new<br>interests and making friends in a relaxed<br>environment. In recent research, our<br>members reported amongst other things<br>feeling supported in new communities<br>when they moved house, learning new<br>skills, feeling valued and enjoying life.|



**Additional information (optional)** You may choose to include further statements where relevant about: 

|Achievements against<br>objectives set|Para 1.41||
|---|---|---|
|Performance of fundraising<br>activities against objectives<br>set|Para 1.41||
|Investment performance<br>against objectives|Para 1.41||
|Other|||





## **Financial Review** 

|**Financial Review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|Para 1.21|The charity is in a healthy financial position,<br>with substantial reserves that are in line<br>with our policy on reserves.|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|We aim to maintain financial reserves at<br>least half the total annual venue costs and<br>no more than half the total annual<br>expenditure to cover any sudden increases<br>in expenditure.<br>Funds above a basic working amount are<br>transferred temporarily from a current<br>account to a deposit account.|
|Amount of reserves held|Para 1.22|£36110 on 31stAugust 2024|
|Reasons for holding zero<br>reserves|Para 1.22||
|Details of fund materially in<br>deficit|Para 1.24||
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|Para 1.23|There are no obvious uncertainties about<br>the charity continuing as a going concern.|



|**Additional information (optional)**<br>You may choose to include further statements|**Additional information (optional)**<br>You may choose to include further statements|where relevant about:|
|---|---|---|
|The charity’s principal<br>sources of funds (including<br>any fundraising)|Para 1.47|Our funds come from membership<br>subscriptions and group attendance fees.|
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|Para 1.46||
|A description of the principal<br>risks facing the charity|Para 1.46||
|Other|||





## **Structure, Governance and Management** 

|Description of charity’s<br>trusts:|||
|---|---|---|
|Type of governing document<br>(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|Para 1.25|Member of the Third Age Trust as an<br>Unincorporated Association|
|Trustee selection methods<br>including details of any<br>constitutional provisions e.g.<br>election to post or name of<br>any person or body entitled<br>to appoint one or more<br>trustees|Para 1.25|All trustees are elected annually as trustees<br>by members of the charity at an AGM, with<br>up to two additional trustees co-opted by<br>elected trustees.|



## **Additional information (optional)** 

You may choose to include further statements where relevant about: 

|Policies and procedures<br>adopted for the induction<br>and training of trustees|Para 1.51||
|---|---|---|
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|Para 1.51|The Sandbach and District University of the<br>Third Age (u3a) is part of a national and<br>international voluntary movement which is<br>supported by The Third Age Trust.|
|Relationship with any<br>related parties|Para 1.51||
|Other|||



## **Reference and Administrative details** 

|Charity name|Sandbach and District u3a|
|---|---|
|Other name the charity uses|N/A|
|Registered charity number|1105144|
|Charity’s principal address|c/o Sandbach Library<br>The Commons<br>Sandbach<br>CW11 1FJ|
|||





## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year **|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Linda Bilsborrow|Chair|From 04.03.2024||
||Ken Talbot|Vice Chair|From 04.03.2024||
||Stuart Naylor|Secretary|From 04.03.2024||
||Keith Saywell|Treasurer|||
||Alan Casey||||
||Paula ReillyCooper||||
||Barrie Hacking||||
||Alice Holmes||||
||Kate Ashcroft||||
||Moira Egan||||
||JennyHaines||||
||Linda Williams||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||



## – Corporate trustees names of the directors at the date the report was approved 

**Director name** 

Name of trustees holding title to property belonging to the charity 

**Trustee name Dates acted if not for whole year** 



## **Funds held as custodian trustees on behalf of others** 

Description of the assets held in this capacity 

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets 

## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

**Type of Name Address adviser** 

## **Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 



## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

|**Signature(s)**<br>**Full name(s)**<br>**Position (eg Secretary,**<br>**Chair, etc)**<br>**Date**|Stuart Naylor|Linda Bilsborrow|
|---|---|---|
||Stuart Naylor|Linda Bilsborrow|
||<br>Secretary|Chair|
||4 May 2025||
||4 May 2025||





## **Sandbach & District University of the Third Age Charity No: 110544** 

## **Annual Accounts for the year ended 31st August 2024** 

## **Income & Expenditure Statement** 

|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|8<br>Bank Compensation & Interest<br>571 15<br>0 00<br>316 58<br>0 00<br>0 00<br>3 560 97<br>3 560 97<br>326 58<br>326 58<br>9<br>**Total Income**<br>90 996 52<br>14 803 00 105 799 52<br>90 131 95<br>19 557 75 109 689 70<br>~~GD I~~<br>~~S(O~~<br>~~SO~~<br>~~esS(O~~<br>~~aSS~~<br>~~I~~<br>~~OS~~<br>~~a~~<br>~~Gs I UD ISOS QO~~<br>~~(OO~~<br>~~I~~<br>~~GS~~<br>~~SSSS SS~~|
|---|---|---|---|---|---|---|---|---|---|---|
|**Expenditure**|||||||||||
|~~a~~<br>~~es RS~~<br>~~es~~|Third Age Trust<br>~~es Gs~~<br>~~RS~~<br>|~~Gs~~<br>~~GD~~<br>|~~sD~~<br>~~SS~~<br>|~~sD~~<br>~~SS~~<br>|~~sD~~<br>~~OSOS~~<br>|~~sD~~<br>~~OSOS~~<br>|~~sD~~<br>~~OO~~<br>~~(OO~~<br>|~~sD~~|~~sD~~|~~sD~~|
|10<br>~~a~~<br>~~es RS~~<br>~~es RS~~<br>~~He~~|MembershipSubscription<br>~~es Gs~~<br>~~RS~~<br>~~RS~~|B<br>~~Gs~~<br>~~GD~~<br>~~GD~~|~~sD~~<br>~~SS~~<br>~~S~~|2 190 00<br>~~sD~~<br>~~SS~~<br>~~S~~~~**S**~~|2 190 00<br>~~sD~~<br>~~OSOS~~<br>~~**OS**~~|~~sD~~<br>~~OSOS~~<br>~~OS~~|~~sD~~<br>~~OO~~<br>~~(OO~~<br>~~(OO~~|5 092 00<br>~~sD~~|5 092 00<br>~~sD~~|~~sD~~|
|~~es RS~~<br>~~es RS~~<br>~~He~~|TAT Copyright<br>~~RS~~<br>~~RS~~<br>~~GD~~|~~GD~~<br>~~GD~~<br>~~GD~~|~~SS~~<br>~~S~~<br>~~Q~~|54 72<br>~~SS~~<br>~~S~~~~**S**~~<br>~~Q~~|54 72<br>~~OSOS~~<br>~~**OS**~~|~~OSOS~~<br>~~OS~~<br>~~OQ~~|~~OO~~<br>~~(OO~~<br>~~(OO~~<br>~~OQ~~|60 00<br>~~OQ~~|60 00||
|11<br>~~RS~~<br>~~es RS~~<br>~~He~~<br>~~es~~|QuarterlyMagazine<br>~~RS ~~<br>~~RS~~<br>~~GD~~<br>|B<br> ~~GD ~~<br>~~GD~~<br>~~GD~~<br>|~~SS~~<br>~~S~~<br>~~Q~~<br>|1 440 00<br>~~SS~~<br>~~S~~~~**S**~~<br>~~Q~~<br>|1 440 00<br>~~OSOS~~<br>~~**OS**~~<br>|~~OSOS ~~<br>~~OS~~<br>~~OQ~~<br>~~I QO~~<br>|~~(OO~~<br>~~(OO~~<br>~~OQ~~<br>~~QO~~<br>|3 063 60<br>~~OQ~~<br>~~QO~~|3 063 60||
|~~RS~~<br>~~He~~<br>~~DS~~<br>~~es RS~~<br>~~es~~|~~RS ~~<br>~~GD~~<br>~~DS~~<br>~~RS~~<br>|~~GD ~~<br>~~GD~~<br>~~DS~~<br>~~GD~~<br>|~~S~~<br>~~Q~~<br>~~DS~~<br>~~SS~~<br>|3 684 72<br>~~S~~~~**S**~~<br>~~Q~~<br>~~DS~~<br>~~SS~~<br>|3 684 72<br>~~**OS**~~<br>~~DS~~<br>~~OSOS~~<br>|3 684 72<br>~~OS ~~<br>~~OQ~~<br>~~DS~~<br>~~I QO~~<br>~~OSOS~~<br>|3 684 72<br> ~~(OO~~<br>~~OQ~~<br>~~DS~~<br>~~QO~~<br>~~(OO~~<br>|8 215 60<br>~~OQ~~<br>~~DS~~<br>~~QO~~|8 215 60<br>~~DS~~|8 215 60<br>~~DS~~|
|~~es RS~~<br>~~es RS~~<br>~~He~~|Regular Groups<br>~~RS~~<br>~~RS~~|~~GD~~<br>~~GD~~|~~SS~~<br>~~S~~|~~SS~~<br>~~S~~~~**S**~~|~~OSOS~~<br>~~**OS**~~|~~I QO~~<br>~~OSOS~~<br>~~OS~~|~~QO~~<br>~~(OO~~<br>~~(OO~~|~~QO~~|||
|12<br>~~es RS~~<br>~~es RS~~<br>~~He~~|Activities<br>~~RS~~<br>~~RS~~<br>~~GD~~|~~GD~~<br>~~GD~~<br>~~GD~~|~~SS~~<br>~~S~~<br>~~Q~~|1 408 70<br>~~SS~~<br>~~S~~~~**S**~~<br>~~Q~~|1 408 70<br>~~OSOS~~<br>~~**OS**~~|~~I QO~~<br>~~OSOS~~<br>~~OS~~<br>~~OQ~~|~~QO~~<br>~~(OO~~<br>~~(OO~~<br>~~OQ~~|1 517 49<br>~~QO~~<br>~~OQ~~|1 517 49||
|13<br>~~RS~~<br>~~es RS~~<br>~~He~~|Venues<br>~~RS ~~<br>~~RS~~<br>~~GD~~|~~GD ~~<br>~~GD~~<br>~~GD~~|~~SS~~<br>~~S~~<br>~~Q~~|37 390 08<br>~~SS~~<br>~~S~~~~**S**~~<br>~~Q~~|37 390 08<br>~~OSOS~~<br>~~**OS**~~<br>~~QO~~|~~OSOS ~~<br>~~OS~~<br>~~OQ~~<br>~~QO~~|~~(OO~~<br>~~(OO~~<br>~~OQ~~<br>~~QO~~|37 487 69<br>~~OQ~~<br>~~ee~~|37 487 69||
|~~RS~~<br>~~He~~<br>~~GS~~|~~RS ~~<br>~~GD~~<br>~~GS~~|~~GD ~~<br>~~GD~~<br>~~GS~~<br>~~GD~~|~~S~~<br>~~Q~~<br>~~GS~~<br>~~I~~|38 798 78<br>~~S~~~~**S**~~<br>~~Q~~<br>~~GS~~<br>~~OS~~|38 798 78<br>~~**OS**~~<br>~~GS~~<br>~~QO~~<br>~~OS~~|38 798 78<br>~~OS ~~<br>~~OQ~~<br>~~GS~~<br>~~QO~~<br>~~(OO~~|38 798 78<br> ~~(OO~~<br>~~OQ~~<br>~~GS~~<br>~~QO~~<br>~~(OO~~|39 005 18<br>~~OQ~~<br>~~GS~~<br>~~ee~~<br>~~OO~~|39 005 18<br>~~GS~~|39 005 18<br>~~GS~~|
|~~RS~~|Paid Instructor Groups<br>~~RS~~|~~RS~~<br>~~GD~~<br>~~GD~~|~~RS~~<br>~~I~~<br>~~I~~|~~RS~~<br>~~OS~~<br>~~OS~~|~~QO~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~QO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~QO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~ee~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|~~RS~~|~~RS~~|
|14<br>~~RS~~|Instructors<br>~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|18 142 50<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|18 142 50<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|17 897 50<br>~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|17 897 50<br>~~RS~~|~~RS~~|
|15<br>~~RS~~|Venues<br>~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|9 450 00<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|9 450 00<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|10 501 00<br>~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|10 501 00<br>~~RS~~|~~RS~~|
|~~RS~~|~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|27 592 50<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|27 592 50<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|27 592 50<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|27 592 50<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|28 398 50<br>~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|28 398 50<br>~~RS~~|28 398 50<br>~~RS~~|
|~~RS~~|~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|~~RS~~|~~RS~~|
|~~RS~~|Outings,Trips & Social Activities<br>~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|~~RS~~|~~RS~~|
|16<br>~~RS~~|Social TripCosts<br>~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~Gs OD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~OD~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~QSOD~~|16 099 85<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~QSOD~~|16 099 85<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~QO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~QO~~|~~OO~~<br>~~RS~~<br>~~OO~~<br>~~QO~~|16 929 65<br>~~RS~~|16 929 65<br>~~RS~~|
|17<br>~~es~~|Event Costs<br>~~es~~|~~GD ~~<br>~~es~~<br>~~Gs OD~~|~~I~~<br>~~es~~<br>~~OD~~|~~OS~~<br>~~es~~<br>~~QSOD~~|2 875 99<br>~~OS~~<br>~~es~~<br>~~QSOD~~<br>~~OS~~|2 875 99<br>~~(OO~~<br>~~es~~<br>~~QO~~<br>~~OO~~|~~(OO~~<br>~~es~~<br>~~QO~~<br>~~OO~~|~~OO~~<br>~~es~~<br>~~QO~~<br>~~OO~~|3 685 90<br>~~es~~|3 685 90<br>~~es~~|
|~~GS~~|~~GS~~|~~Gs OD~~<br>~~GS~~<br>~~GD~~|~~OD~~<br>~~GS~~<br>~~I~~|~~QSOD~~<br>~~GS~~<br>~~OS~~|~~QSOD~~<br>~~GS~~<br>~~OS~~<br>~~OS~~|18 975 84<br>~~QO~~<br>~~GS~~<br>~~OO~~<br>~~(OO~~|18 975 84<br>~~QO~~<br>~~GS~~<br>~~OO~~<br>~~(OO~~|~~QO~~<br>~~GS~~<br>~~OO~~<br>~~OO~~|~~GS~~|20 615 55<br>~~GS~~|
|~~RS~~|~~RS~~|~~RS~~<br>~~GD~~<br>~~GD~~|~~RS~~<br>~~I~~<br>~~I~~|~~RS~~<br>~~OS~~<br>~~OS~~|~~OS ~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|~~RS~~|~~RS~~|
|18 <br>~~RS~~|Equipment<br>~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|127 74<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|127 74<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|127 74<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|127 74<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|861 29<br>~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|861 29<br>~~RS~~|861 29<br>~~RS~~|
|~~RS~~|~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|~~RS~~|~~RS~~|
|19 <br>~~RS~~|Administration<br>~~RS~~|C<br>~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|4 754 23<br>~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|4 754 23<br>4 754 23<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|4 754 23<br>~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|2 153 18<br>~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|2 153 18<br>0 00<br>~~RS~~|0 00<br>2 153 18<br>~~RS~~|
|~~RS~~<br>~~a~~|~~RS~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~GD~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~OO~~<br>~~OO~~|~~RS~~|~~RS~~|
|~~RS~~<br>~~a~~<br>~~a~~|Other<br>~~RS~~<br>~~S~~~~**D**~~|~~GD ~~<br>~~RS~~<br>~~GD~~<br>~~**D**~~|~~I~~<br>~~RS~~<br>~~I~~<br>~~I OSOSOS~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OSOSOS~~|~~OS~~<br>~~RS~~<br>~~OS~~<br>~~OSOSOS~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~OSOSOS (OO~~|~~(OO~~<br>~~RS~~<br>~~(OO~~<br>~~(OO~~|~~OO~~<br>~~RS~~<br>~~OO~~|~~RS~~|~~RS~~|
|20<br>~~a~~<br>~~a~~|SWISH website<br>~~S~~~~**D**~~<br>~~G~~|~~GD ~~<br>~~**D**~~|1 020 00<br> ~~I~~<br>~~I OSOSOS~~<br>~~OS~~|1 020 00<br>~~OS~~<br>~~OSOSOS~~<br>~~OS~~|~~OS~~<br>~~OSOSOS~~<br>~~OS~~|~~(OO~~<br>~~OSOSOS (OO~~<br>~~OS~~|1 020 00<br>~~(OO~~<br>~~(OO~~<br>~~(OO~~|1 020 00<br>~~OO~~|||
|21<br>~~a~~<br>~~a~~|Web-hosting<br>~~S~~~~**D**~~<br>~~G~~<br>|~~**D** ~~<br>~~Gs~~<br>|137 26<br> ~~I OSOSOS~~<br>~~OS~~<br>~~DS~~<br>|137 26<br>~~OSOSOS~~<br>~~OS~~<br>~~DS~~<br>|~~OSOSOS~~<br>~~OS~~<br>~~ND~~<br>|~~OSOSOS (OO~~<br>~~OS~~<br>~~I~~<br>|158 90<br>~~(OO~~<br>~~(OO~~<br>~~(OO~~<br>|158 90<br>~~QS~~<br>|||
|22<br>~~ss~~<br>~~a RS~~|Paypal charges<br>~~G~~<br>~~ss~~<br>~~RS~~|~~ss~~<br>~~Gs~~<br>~~S(O~~|1 143 22<br>~~OS~~<br>~~ss~~<br>~~DS~~<br>~~S(O~~|1 143 22<br>~~OS~~<br>~~ss~~<br>~~DS~~<br>~~S(O~~|~~OS~~<br>~~ss~~<br>~~ND~~<br>~~S(O~~|~~OS ~~<br>~~ss~~<br>~~I~~<br>~~S(O~~|974 08<br> ~~(OO~~<br>~~ss~~<br>~~(OO~~<br>~~S(O~~|974 08<br>~~ss~~<br>~~QS~~<br>~~S(O~~<br>~~OO~~|~~ss~~<br>~~S(O~~|~~ss~~<br>~~S(O~~|
|~~a RS~~<br>~~a~~|~~RS~~|~~Gs ~~<br>~~S(O~~|~~DS~~<br>~~S(O~~|2 300 48<br>~~DS ~~<br>~~S(O~~|2 300 48<br> ~~ND ~~<br>~~S(O~~<br>~~OS~~|2 300 48<br> ~~I ~~<br>~~S(O~~<br>~~SO~~|2 300 48<br> ~~(OO ~~<br>~~S(O~~<br>~~SO~~|2 152 98<br> ~~QS~~<br>~~S(O~~<br>~~OO~~|2 152 98<br>~~S(O~~|2 152 98<br>~~S(O~~|
|~~RS~~<br>~~SS~~<br>~~a~~<br>~~a~~|~~RS~~<br>~~SS~~<br>~~**GD**~~|~~S(O~~<br>~~SS~~<br>~~**GD**~~|~~S(O~~<br>~~SS~~<br>~~**OS**~~|~~S(O~~<br>~~SS~~<br>~~**OS**~~|~~S(O~~<br>~~SS~~<br>~~OS~~<br>~~**OS**~~|~~S(O~~<br>~~SS~~<br>~~SO~~<br>~~OS (OO~~|~~S(O~~<br>~~SS~~<br>~~SO~~<br>~~(OO~~|~~S(O~~<br>~~OO~~<br>~~SS~~|~~S(O~~<br>~~SS~~|~~S(O~~<br>~~SS~~|
|24 <br>~~a~~<br>~~a~~|**Total Expenditure**<br>~~**GD**~~|~~**GD**~~|~~**OS**~~|72 504 22<br>~~**OS**~~|72 504 22<br>23 730 07<br>~~OS ~~<br>~~**OS**~~|23 730 07<br>96 234 29<br> ~~SO~~<br>~~OS (OO~~<br>~~OS~~|96 234 29<br>~~SO~~<br>~~(OO~~<br>~~(OO~~|80 786 73|80 786 73<br>20 615 55|20 615 55 101 402 28|
|~~a~~|~~**GD**~~|~~**GD** ~~<br>~~QS OD~~|~~**OS**~~<br>~~OD~~|~~**OS**~~<br>~~SS~~|~~**OS**~~<br>~~SS~~|~~OS (OO~~<br>~~OS~~<br>~~SS QO~~|~~(OO~~<br>~~(OO~~<br>~~QO~~|~~eS~~|~~es~~||
|25 <br>~~eS~~|**Net Income/Expenditure**<br>~~eS~~|~~eS~~<br>~~QS OD~~|~~eS~~<br>~~OD~~|18 492 30<br>~~eS~~<br>~~SS~~|18 492 30<br>8 927 07<br>~~eS~~<br>~~SS~~|8 927 07<br>9 565 23<br>~~OS ~~<br>~~eS~~<br>~~SS QO~~|9 565 23<br> ~~(OO~~<br>~~eS~~<br>~~QO~~|9 345 22<br>~~eS~~<br>~~eS~~|9 345 22<br>1 057 80<br>~~eS~~<br>~~es~~|1 057 80<br>8 287 42<br>~~eS~~|



## **Notes to the Income & Expenditure Statement** 

The U3a accounts are produced in accordance with the accrual concept, where expenditure on an item 

- A , B is shown in the year incurred, rather than depreciating over a number of years. C Additional expenditure incurred in the year: 25th Anniversary Celebrations; Group Leaders' meetings; and purchase of an additional Zettle card reader for members card payments. 

- D This includes the £2000 legacy that was earmarked for the anniversary celebration and brought forward from the previous year. 



## **Sandbach & District University of the Third Age** 

## **Charity No: 110544** 

## **Balance Sheet as at 31st August 2024** 

|Line<br>**Notes**<br>£<br>£<br>£<br>£<br>**2023/24**<br>**2022/23**<br>~~ee~~<br>~~ee~~||
|---|---|
|A<br>**Fixed Assets**||
|**Current Assets**||
|**Debtors:**||
|1<br>Prepaid Venue Expense<br>539 70<br>317 33<br>2<br>Prepaid GroupExpense<br>Prepaid Admin<br>D<br>5 084 00<br>720 00<br>3<br>Prepaid Social Expense<br>D<br>1 248 50<br>4<br>Prepaid Copyright Licence<br>5<br>Prepaid PayPal Charges<br>423 69<br>211 22<br>7 295 89<br>1 248 55<br>6<br>Cash at Bank & In Hand<br>B<br>41 832 17<br>42 407 94<br>7<br>**Total Current Assets**<br>**49 128 06**<br>**43 656 49**<br>~~a(OO~~<br>~~GS(OS(~~<br>~~ae~~<br>~~(OSQS(OS (OO~~<br>~~a(OO~~<br>~~GS(OS(~~<br>~~ae~~<br>~~(OSQS(OS (OO~~<br>~~a(OO~~<br>~~GS(OS(~~<br>~~aeeS~~<br>(OO ~~GD(RS(~~<br>~~aeS~~<br>~~GS SS~~<br>~~a(OO~~<br>~~**Q**O~~<br>~~SS~~<br>~~eees~~<br>~~Qs~~<br>~~s I) (~~||
|**Current Liabilities Falling Due Within One Year**||
|8<br>Subscriptionsprepaid for 2023/24<br>C<br>6 858 00<br>12 555 82<br>9<br>Outings,Trips & Activities Prepaid for 2023/24<br>2 253 06<br>2 000 00<br>10<br>Venue Fees Accrued<br>469 00<br>1 654 00<br>11<br>PT Tutor Accrual<br>870 00<br>651 50<br>12<br>Prepaid Regular Groups<br>D<br>1 429 60<br>13<br>Prepaid Tutor Groups<br>D<br>1 050 00<br>14<br>Social TripRefund Cheques to be Banked<br>15<br>GroupSpeaker Accruals<br>16<br>Administration Expenses to be Paid<br>88 00<br>250 00<br>17 **Total Current Liabilities**<br>**13 017 66**<br>**17 111 32**<br>**Creditors:**<br>~~ae(OO~~<br>~~GS( (~~<br>~~aeeS~~<br>~~(OO (~~<br>~~(OS (OO~~<br>~~ae(OO~~<br>~~OS( (~~<br>~~aeeS~~<br>~~(OO (~~<br>~~(OS (OO~~<br>~~ae(OO~~<br>~~OS( (~~<br>~~aeeS~~<br>~~(OO (~~<br>~~(OS (OO~~<br>~~ae(OO~~<br>~~OS~~~~**(** ~~~~**(**~~<br>~~aeeS~~<br>~~(OO (~~<br>~~OS OO~~<br>~~eS~~||
|18 **Total Current Assets Less Total Current Liabilities**<br>**36 110 40**<br>**26 545 17**<br>~~eees~~<br>~~Gy GsGs~~<br>~~GO~~||
|**Funded By**||
|**General Reserve:**||
|19<br>Balance Brought Forward<br>26 545 17<br>18 257 75||
|20<br>Net Income /(Expenditure)in Year<br>9 565 23<br>8 287 42||
|21<br>Balance Carried Forward<br>**36 110 40**<br>**26 545 17**||



## **Notes to the Balance Sheet** 

A Fixed Assets are treated as expenses and charged within the year of acquisition B Cash includes cash at bank and PayPal payments received.  All funds are designated as "Unrestricted" C Reflects the reduction in subscriptions to £6.00 

The U3a accounts are produced in accordance with the accrual concept, where expenditure on an item is shown in the year incurred, D rather than depreciating over a number of years. Examined By: Signed By: 

Andrew Sparkes, Independent Examiner 

Linda Bilsborrow, Chair 

Date: 

Date: 



## **Analytical comparison of account** 

|||**A**<br>Expenditure<br>Net Inc/(Exp)<br>£<br>£<br>3 685<br>4 754<br>128<br>2 300<br>10 867<br>10 584<br>38 799<br>-6 009<br>1 692<br>27 593<br>7 471<br>2 876<br>-2 876<br>16 100<br>-1 297<br>96 234<br>9 565|||**B**<br>Expenditure<br>Net Inc/(Exp)<br>£<br>£<br>8 216<br>2 153<br>861<br>2 153<br>13 383<br>4 500<br>39 005<br>-3 678<br>2 378<br>28 399<br>6 145<br>3 686<br>-3 686<br>16 930<br>2 628<br>101 402<br>8 287|**C = A - B**|
|---|---|---|---|---|---|---|
|General<br>Membership<br>Gift Aid<br>Other<br>Regular Groups<br>Non Venue Groups<br>Paid Instructor Groups<br>Other Events<br>Outings etc<br>Total|Income<br>£<br>15 746<br>Third Age Trust<br>2 145<br>Admin<br>Equipment<br>3 561<br>Other<br>21 451<br>32 790<br>1 692<br>35 064<br>14 803<br>105 800<br>**2023/24**||General<br>Membership<br>Gift Aid<br>Other<br>Regular Groups<br>Non Venue Groups<br>Paid Instructor Groups<br>Other Events<br>Outings etc<br>Total|Income<br>£<br>15 468<br>Third Age Trust<br>2 089<br>Admin<br>Equipment<br>327<br>Other<br>17 883<br>35 327<br>2 378<br>34 543<br>19 558<br>109 690<br>**2022/23**|||
|||Expenditure<br>Net Inc/(Exp)<br>£<br>£<br>3 685<br>4 754<br>128<br>2 300<br>10 867<br>10 584<br>38 799<br>-6 009<br>1 692<br>27 593<br>7 471<br>2 876<br>-2 876<br>16 100<br>-1 297|||Expenditure<br>Net Inc/(Exp)<br>£<br>£<br>8 216<br>2 153<br>861<br>2 153<br>13 383<br>4 500<br>39 005<br>-3 678<br>2 378<br>28 399<br>6 145<br>3 686<br>-3 686<br>16 930<br>2 628|Net Inc/(Exp)<br>Change<br>£<br>6 084<br>-2 331<br>-686<br>1 326<br>810<br>-3 925|
|||96 234<br>9 565|||101 402<br>8 287|1 278|
||||||||





Sandbach and District U3A Charity l No. 1105144
Independent Examination of Sandbach and Distrirt U3A Charlty as required by
The Charities Act 2011 for the Year 2023-24
Introduction
For each set of annual accounts charity law requires an Independent Exaffliner's
report to comment on three specific things: the accounting records kept, whether the
accounts agree with those records, and whether the format of the accounts is
correct. The examiner is also required to comment on the accounts rf they have other
concerns about them.
Full guidance for the independent examination of charity accounts is given in the
Charity Commissions document 'lndependent examination of charity accounts:
Directions and guidan￿ for examiners (CC32)'. This independent examination
therefore follows the guidance in CC32 where it is applicable to Sandbach U3A.
Vvhere Directions and text from the guidance are used in the report these are shown
in Italics.
Dirnction 1.. Check whether the charity is •liglbl• to have an Independent
examination.
1.1 The U3A income is made up of £69,545 main activities and £14,803 social
activities, with other income and member's subscriptions giving a total income of
£105,799. This income is less than £250,000 maximum for income without formal
audit and an Independent Examination is therefore appropriate.
1.2 Is an audit required ft)r any other re8son?
The Inspection is required solely for the annual accounts and there is no other
reason for an audiuinspection.
1 .3 Confinn that the cha17ty is eligible for independent examination.
Notwithstanding the fact that this is a small charity the accounts have always been
prepared on an accruals basis to give better financial control.
However, Charity Commission Appendix 5 of GUIDANCE - Independent examination of
charity accounts: Directions and guidance for examiners (CC32) seems to indicate that
accountancy qualifications are expected for accruals accounts.
For accruals accounts the examiner should have a good understanding of accountancy
prinGiplos, aGGounting Standards and knowledge of the applicable SORP.
Tnjstees who have had the Ghaiity's accounts prepared on an accruals should select 8
person who is a member of one of the 8ccountancy bodies listed in the 2011 Act as amended
by the 2015 Order.
However the requirement for a member of one of the accountanGy bodies is qualified by the
Cc's definitions of 'should' and 'must. 'Must' means something is a legal or regulatory
requirement or duty that the independent examiner must Gomply with or must follow in the
conduct of thair axamination.

Sandbach and District U3A Charity INO. 1105144
'Should' means guidance that is good practice which the Commission expects the independent
examiner to follow when carying out their examination. 'Recommended' or 'May' means 8
recommendation orpractice that the Commission believes that independent examiners may find
helpful in carrying out their independent examination. The examiner has discretion to exercise
their own judgment and follow drfferent practices where they consider that these are more
suitable for the chanty s circumstanc88.
1.4 If the charity has one or more subsidiaries confinned that group accounts are
not required by law.
The charity has no subsidiaries.
Dlrectlon 2.. Check ftir any conflict of interpst that prevents the examlner from
car￿-n9 Out their independent examination
2.1 Confim7 that ther8 are no clos8 P8rsonal re18tionships wi'th the trustees that
compromise independence.
I have no family , business or other close relationships with the trustees or day to
day involvement with the administration of the charity. I provide no services to the
charity other than this independent examination and as far as l am aware there are
no circumstances that l judge would reasonably lead to tha perception that as the
examiner l am not independent.
2.2 Consider whether sufficiently skilled to cany out the examination and, where
requirBd, confinned membership of a listed body.
FCCA Membership number 1203080
Direction 3.. Raeord your independent ￿aminatIon
3.1 Direction 3 lists the records to be kept by the Independent Examiner. This
report, it's attachments and references and retained working documents fulfil the
requirements of Direction 3.
Direction 4.. Plan the independent examination.
In order to plan the speGifiG examination procedurEs appropriate to the
clrcumstances or the chartty, the examiner must review..
the charity's constitution
the way the organisation is contmlled and managed
whether action has been taken on any previous rpcommendations for
improvement
the accounting records and systems
the charity's structurp, its funds and how fund balances changed in the yoar

Sandbach and District U3A Charity l No. 1105144
the Charit￿s activities in the year and spending and the financial risks the
chaiity faces
4.1 The Guidance requires the examiner to have an understanding of what the
charity is aiming to do and how it goes about doing it and that examiner should
know about the structure and objectives of the charity and the activities undertaken.
I have reviewed the Constitution of the Sandbach U3A, Ref.1 , and can confirm that
the current year activities as detailed in the accounts, fully rn￿t the Constitution's
objectives of The advancement of education and, and in particular, the education of
older people and those who are retired from full time work by all means, including
associated activities conductive to learning and personal development,.
The advent of the Covid 19 pandemic and the introduction by the Government of
rules restricting social gatherings and social interaction stopped or heavily curtailed
the majority of U3A activities in the financial year 2020-21. However, since the lifting
of restrictions, group in-person activities have resumed almost to pre Covid levels.
4.2. The examiner is required to vouch some transactions as a way of testing
whether the accounting records have been kept to the required standard {see my
response to Direction 5 below) and to check that one or more significant items
shown in the accounts agree with the accounting records kept (see my response to
Direction 6 below).
Dlrectlon 5: Check that accounting records are kept to the requlrod standard.
5.1 The examiner must ensure that accounting records have been kept in
compli8nce with the relevant legislative requirements The trustees are responsible
for maintaining adequate accounting records to fulfil their legal obligations. The
reCo￿S of the charity must include those ofany branch that is part of the charity.
Th8 8X8miner must review the accounting reconls to identify any material failure to
maintain such records in accordance with the tmstees, legal duty.
5.2 The accounting records.
I have reviewed a sample of the accounting records kept by the charity,
References, 2, to 7, and can confinn that;
Account details are kept of all incomelmoney received and
paymentslexpenditure made.
The dates, and the nature of incomelmoney received, or
payment8lexpenditure made are recorded and a record of a38ets held is
kept.
Details of any assets and liabilities at the end of the reporting period are
stated.
The accounts are up to date at the time the accounts are prepared and are
readily available.

Sandbach and District U3A Charity l No. 1105144
The accounts provide the basic information from which the charity's financial
posrtion can be understood on any selected date and at the end of the
reporting period (financial year).
5.3 For membership fee payments and groups, income and expenditure, the
accounts are computerised and managed by the SWISH System ['Sandbach
Weblntegrated Support & Help']
5.4 Membership Income
Membership fees are collected and recorded in three ways;
Membership Secretary, with SWISH system transactions entered by and
money paid into Natwest Bank branch by Membership Secretsry, SWISH
system transfer then created by Membership Secretary.
Cash and cheques re￿iVed in library with SWISH system transactions
entered by, and money paid into Natwest Bank branch, by Membership
Secretary, SWISH system transfer then created by Membership Secretary.
On line card payments with system transactions created automatically [less
PayPal and Zettle fee]. Online bank transfer by Treasurer and system
transfer created by Treasurer.
5.5 Activity Groups Income;
Cash and cheques paid direct to Group Leaders [over a hundred groups]
who access the group finan￿ system to record attendances and payments
received then pay into bank branch or by online transfer, accessing the
finan￿ system to record the payment.
Each group has a bank paying in book with transaction serial numbers
recognised by SWISH to allocate the payment to the relevant group.
Some groups now take payment for a number of sessions upfront via email
to group members.
5.6 Flow diagrams showing the processes for membership income and activity
groups income are shown at Appendix 1.
5.7 Financial records including vouchers (invoices, receipts, claims and similar
paperwork) have been kept by the charity to support the accounts (see Direction 6).
The Trustees have ensured that the accounting records kept are a complete record
by use of the SWISH system which can be interrogated to provide management
reports.
5.8 Social Activity Income and Expenditure
Social activty income and expenditure is recorded in the SWISH summary.
5.9 Clarification on the treatment of the social incomelexpenditure within the
accounts was sought in 2019 by the Trustees from the U3A National offi￿ and the
accounts are normally prepared in line wrth U3A National Office guidance.

Sandbach and District U3A Charity INO. 1105144
5.9 VAT
Advice from the National U3a has been sort as to the VAT position of the U3a.
5.10 Accountlng Records Concluslons
Whilst not intended to identrfy every omission or insignificant error in the keeping of
accounting records this examination of a sample of the records has found no
significant failure to maintain records in a manner consistent with the legal
requirements. The accounting records are well-kept and well organised, capable of
ready retrieval.
Direction 6: Check that tho accounts are consistsnt with the accounting
records.
The examiner must compare the accounts of the charity ￿"th the charitJKs
accounting records in sufficient detail to reasonably conclude that the accounts are
not materially inconsistent with the accounting records.
6.1 1 have compared the accounts with a sample of the underlying accounting
records to establish whether the accounts have been prepared properly and show
what income the charity has received and how it has spent its charitable fvnds. I
have checked that the accounting records kept include source documents such as
invoices, purchase orders, Grft Aid records etc.
6.2 1 have compared a number of transactions, to check the accuracy of the
transactions entered against the Sour￿ record or documentary eviden￿.
In addition to the income and expenditure ststement and the balance sheet at 31 st
August 2024 the accounts include monthly summary tables showing the breakdown
of Subscriptions, Yearly Bank Reconciliation, Natwest Bank Reconciliation, PayPal
incomeltransfers. Admin Expenses to be paid. Income and Expenditure. I have not
reviewed in detail the makeup of these summaries but the output from each
summary can be seen to support the individual entries in the final Income and
Expenditure statement.
Dlrectlon 7
If the accounts are prepa￿d on an accwals basis and one or MO￿ rElated party
transactions took place the examiner must check if these were property disclosed in
the notes to the accounts.
7.1 There are no related party transactions recorded in the accounts.
Direction 8
Check the reasonableness of the significant estimates and judgments and
acGounting policies used in accounting for the types of fund held and in the
preparation of the accounts.

Sandbach and District U3A Charity l No. 1105144
8.1 The two separate funds of the charity, [Main Activities and Social Activities]
have been correctly accounted for and reported correctly in the accounts.
8.2 The estimates or judgments that have been made in preparing the accounts
are considered to be reasonable.
8.3 Fixed assets are treated as expenses and are Charged within the year of
acquisition.
8.4 To the best of rny knowledge the accounting policies adopted in preparation
of the accounts on an accruals basis are consistent with the applicable Statement of
Recommended Practi￿. Accounting and Reporting by Charities (SORP) and are
appropriate to the activities of the U3A.
Direction 9
The examiner must check whether the trustees have considered the financial
circumstances of the charity at the end of the reporting period and, if the accounts
are prepared on an accmals basis, check whether the trustees have made an
assessment of the charity's position as a going con￿rn when approving the
accounts.
Whar8 accmals accounts arn prepared, the examiner must ansure that the
disclosures about going concem required by the applicable Statement of
Recommended Practice (SORP) are made and that the twstees, assessment of
going concem is reasonable given the available infom7ation. In particular the
examiner must check rf any material uncertainties related to events or conditions
that cast signifiGant doubt on the Gharitys ability to Gontinue as a going Goncem are
disclosed in the notes to the accounts.
Where either receipts andpayments oraccnJ8ls accounts a￿ prepared, the
examiner must consider whether the trustees have assessed what invoices, bills
and commitments remain outstanding at the end of the r8POrting period and
whether the twstees have identified rfthey can settle these as and when they fall
due.
9.1 The charities funds come from membership subscriptions, events and group
attendan￿ fees. The charity aims, as a reserves policy, to maintain financial
reserves level at least half the total annual venue costs and no more than half the
total annual expenditure to cover any sudden increases in expenditure.
9.2 Because the Charities funds come from membership subscriptions and group
attendance fees, and nearly every group's fee income covers its venue and activity
costs, the groups in the main are self financing. Regular revies of each groups
financial position is undertaken by the Fees Committee. If an activity does not take
place the loss of activity fee income is usually matched by a much reduced or zero
venue cost.

Sandbach and Distrirt U3A Charlty l No. 1105144
The charity is therefore able to settle its bills and meet its liabilities in a timely way
and in the ordinary course of events without recourse to the reserves.
9.3 The trustees consider that they have adequate reserves and I have found no
material discrepancy between the accounts and the level of reserves referred to in
the trustees, annual report. Accruals accounts have been prepared on a going
concern basis and the18vel of reserves and provision for bills as they fall is
considered adequate.
Andrew Sparkes
Independent Examiner
Date 17111)￿2LF
Appendix 1 Chart showing Membership income flow in SWISH and Activty
Groups income flow in SWISH.
References
Constitution of Sandbach U3A
U3AAnnual Accounts for the year ended 31stAugust 2024.
U3AAnnualAccounts for the year ended 31stAugust 2023.
Check of invoices v payments for months of February 2024, June 2024 and
August 2024.
Random check of invol￿S v payments, all months
Check of Cash at Bank.

Sandbach and District U3A Charity l No. 1105144

Sandbach and Distrlct U3A Charity INO. 1105144
Sandbath and Dlstrkt U3A Charlty INO. 1105144
APPENDIX I
Membership Income
Activity Groups Income