REGISTERED COMPANY NUMBER: 05399962 (England and Wales) REGISTERED CHARITY NUMBER: 1109876
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
FOR
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME (REGISTERED NUMBER: 05399962)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
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 31st 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 Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
On 1 July 2005 the company took over the assets and activities of the Edenbridge Holiday Activities Scheme, a charity which was formed in December 1992.
The objectives of the charity are to support children aged between five and eighteen years from deprived and underprivileged homes in the interest of social welfare through the provision of activities or making grants of money for providing or paying for activities out of school hours.
Significant activities
During 2024 EHAS sponsored a full and varied programme of activities for families including carers. We also supported Edenbridge Primary School's Holiday and After School Clubs by sponsoring disadvantaged children to attend these clubs. In these difficult economic times the number children and families in need of our support has increased.
FINANCIAL REVIEW
Principal funding sources
The trust is funded by grants, donations,and fundraising activities. Some annual awards are received.
Investment policy and objectives
Any surplus funds are held on bank deposit.
Reserves policy
The trustees have examined the charity's requirements for reserves in the light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should approximately equate to 12 months expenditure.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The organisation is a charitable company, limited by guarantee and incorporated on 21st March 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
Recruitment and appointment of new trustees
The directors of the company are also trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association, one third of the directors are required to retire by rotation at each Annual General Meeting. Accordingly Mrs Serena Barker, Mrs Deborah Seth and Fiona Mckenzie retire by rotation and offer themselves for re-election.
Page 1
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME (REGISTERED NUMBER: 05399962)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the trust, and are satisfied that systems are in place to mitigate exposure to the major risks. In particular the charity is obliged to comply with child protection legislation and all such procedures are adhered to. The EHAS manager and all the trustees have undertaken DBS checks and subscribe to the annual updates service.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
05399962 (England and Wales)
Registered Charity number
1109876
Registered office
The Old Vicarage Moorden Lane Chiddingstone Causeway Tonbridge Kent TN11 8JE
Trustees
Mrs Serena Rosemary Barker Mrs Virginia Best (resigned 22.10.2024) Mrs Sheila Henderson (resigned 15.5.2024) Peter Symes (resigned 16.5.2024) Mrs Chloe Way (resigned 31.3.2025) Mrs Deborah Seth Juliet Townsend (appointed 31.3.2025) Ursula Howard-Sneyd (appointed 31.3.2025) Fiona Mackenzie (appointed 12.9.2024)
Independent Examiner
I J Currie Currie Accountancy Services First Floor 13a High Street Edenbridge Kent TN8 5AB
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs Deborah Seth - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EDENBRIDGE HOLIDAY ACTIVITIES SCHEME (REGISTERED NUMBER: 05399962)
Independent examiner's report to the trustees of Edenbridge Holiday Activities Scheme ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
I J Currie
The Institute of Chartered Accountants in England and Wales
Currie Accountancy Services First Floor 13a High Street Edenbridge Kent TN8 5AB Date: .............................................
Page 3
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 30,265 - Other trading activities 3 - - Investment income 4 515 - Total 30,780 - EXPENDITURE ON Raising funds - - Charitable activities Camps and trips 5,563 - Holiday clubs and activity play packs 23,315 - After school activities 285 - Other 220 - Total 29,383 - NET INCOME 1,397 - RECONCILIATION OF FUNDS Total funds brought forward 22,832 - TOTAL FUNDS CARRIED FORWARD 24,229 - |
2024 Total funds £ 30,265 - 515 30,780 - 5,563 23,315 285 220 29,383 1,397 22,832 24,229 |
2023 Total funds £ 24,200 3,338 416 |
|---|---|---|
| 27,954 | ||
| 1,065 4,727 20,763 413 330 |
||
| 27,298 | ||
| 656 22,176 |
||
| 22,832 |
The notes form part of these financial statements
Page 4
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME (REGISTERED NUMBER: 05399962)
BALANCE SHEET 31ST DECEMBER 2024
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Debtors 8 193 - Cash at bank and in hand 25,362 - 25,555 - CREDITORS Amounts falling due within one year 9 (1,326) - NET CURRENT ASSETS 24,229 - TOTAL ASSETS LESS CURRENT LIABILITIES 24,229 - NET ASSETS 24,229 - FUNDS 10 Unrestricted funds TOTAL FUNDS |
2024 Total funds £ 193 25,362 25,555 (1,326) 24,229 24,229 24,229 24,229 24,229 |
2023 Total funds £ - 24,218 24,218 (1,386) 22,832 22,832 22,832 22,832 22,832 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mrs Deborah Seth - Trustee
The notes form part of these financial statements
Page 5
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2. DONATIONS AND LEGACIES
| Donations Grants |
2024 £ 24,740 5,525 30,265 |
2023 £ 23,950 250 |
|---|---|---|
| 24,200 |
Page 6
continued...
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
2. DONATIONS AND LEGACIES - continued
Grants received, included in the above, are as follows:
| Kent Community Foundation Waitrose Holy Trinity Crockham Hill PCC Donations Lloyd Trust Broughton Family Trust Warren Meadows Trust Hale Trust Drake Oil Syndicate Sir John Swire Charitable Trust Great Stonebridge Trust Stonewall Park Charitable Trust Capel Trust Other donations 3. OTHER TRADING ACTIVITIES Fundraising events 4. INVESTMENT INCOME Deposit account interest |
2024 £ 4,400 1,125 - 5,525 |
2024 £ 4,400 1,125 - 5,525 |
2023 £ - - 250 250 |
2023 £ - - 250 250 |
|---|---|---|---|---|
| 2024 | 2023 | |||
| £ | £ | |||
| 15,000 | 6,000 | |||
| 1,000 | 1,000 | |||
| 2,000 | 2,000 | |||
| 2,000 | 1,000 | |||
| 1,100 | 1,500 | |||
| - | 5,000 | |||
| 3,000 | 3,000 | |||
| - | 1,000 | |||
| - | 2,000 | |||
| 640 | 1,450 | |||
| 24,740 | 23,950 | |||
| 2024 £ - 2024 £ 515 |
2023 £ 3,338 2023 £ 416 |
continued...
Page 7
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
5. TRUSTEES' REMUNERATION AND BENEFITS
No trustees remuneration or other benefits were paid for the years ended 31st December 2024 or 2023. No trustee or other person related to the charity had a personal interest in any contract or transaction entered into by the charity during the year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023.
6. STAFF COSTS
| Wages and salaries The average monthly number of employees during the year was as follows: Administration No employees received emoluments in excess of £60,000. |
2024 £ 4,977 4,977 2024 1 |
2023 £ 4,471 4,471 2023 1 |
|---|---|---|
7.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 24,200 - Other trading activities 3,338 - Investment income 416 - Total 27,954 - EXPENDITURE ON Raising funds 1,065 - Charitable activities Camps and trips 4,727 - Holiday clubs and activity play packs 20,763 - After school activities 413 - Other 330 - Total 27,298 - NET INCOME 656 - |
Total funds £ 24,200 3,338 416 |
|---|---|
| 27,954 | |
| 1,065 4,727 20,763 413 330 |
|
| 27,298 | |
| 656 |
continued...
Page 8
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
| 7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | funds | funds | |||
| £ | £ | £ | |||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 22,176 | - | 22,176 | ||
| TOTAL FUNDS CARRIED FORWARD | 22,832 | - | 22,832 | ||
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Prepayments | 193 | - | |||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Social security and other taxes | 336 | 66 | |||
| Accrued expenses | 990 | 1,320 | |||
| 1,326 | 1,386 | ||||
| 10. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.1.24 | in funds | 31.12.24 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 22,832 | 1,397 | 24,229 | ||
| TOTAL FUNDS | 22,832 | 1,397 | 24,229 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 30,780 | (29,383) | 1,397 | ||
| TOTAL FUNDS | 30,780 | (29,383) | 1,397 |
continued...
Page 9
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1.1.23 | in funds | 31.12.23 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 22,176 |
656 | 22,832 |
| TOTAL FUNDS 22,176 |
656 | 22,832 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 27,954 |
(27,298) | 656 |
| TOTAL FUNDS 27,954 |
(27,298) | 656 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.23 | in funds | 31.12.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 22,176 | 2,053 | 24,229 |
| TOTAL FUNDS | 22,176 | 2,053 | 24,229 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 58,734 | (56,681) | 2,053 |
| TOTAL FUNDS | 58,734 | (56,681) | 2,053 |
continued...
Page 10
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2024.
Page 11
EDENBRIDGE HOLIDAY ACTIVITIES SCHEME
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS | |||||
| Donations and legacies | |||||
| Donations | 24,740 | - | 24,740 | 23,950 | |
| Grants | 5,525 | - | 5,525 | 250 | |
| 30,265 | - | 30,265 | 24,200 | ||
| Other trading activities | |||||
| Fundraising events | - | - | - | 3,338 | |
| Investment income | |||||
| Deposit account interest | 515 | - | 515 | 416 | |
| Total incoming resources | 30,780 | - | 30,780 | 27,954 | |
| EXPENDITURE | |||||
| Raising donations and legacies | |||||
| Fundraising costs | - | - | - | 1,065 | |
| Charitable activities | |||||
| Wages | 4,977 | - | 4,977 | 4,471 | |
| Holiday clubs and activity play packs | 17,548 | - | 17,548 | 15,008 | |
| Camps and trips | 5,563 | - | 5,563 | 4,727 | |
| After school activities direct | - | - | - | 139 | |
| Insurance | 285 | - | 285 | 274 | |
| Telephone and IT | 115 | - | 115 | 89 | |
| Postage and stationery | 58 | - | 58 | 51 | |
| Bank charges | 100 | - | 100 | 101 | |
| CRB/ DBS checks | 24 | - | 24 | - | |
| 28,670 | - | 28,670 | 24,860 | ||
| Support costs | |||||
| Management | |||||
| Accountancy | 660 | - | 660 | 1,320 | |
| Finance | |||||
| Sundries | 53 | - | 53 | 53 | |
| Total resources expended | 29,383 | - | 29,383 | 27,298 | |
| Net income | 1,397 | - | 1,397 | 656 |
This page does not form part of the statutory financial statements
Page 12