2025-03-31-accounts - Chobham Community Centre Association

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

REGISTERED CHARITY NUMBER: 1113371

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

For

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Contents of the Financial Statements for the Year Ended 31 March 2025

	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 9
Detailed Statement of Financial Activities	10

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Report of the Trustees

for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' effective 1 January 2015.The Trustees have had regard to the Charity Commission Guidance on public benefit.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1113371

Principal address

Chobham Community Centre MacMahon Close Chobham Surrey GU24 8NG

Trustees

Edward Bentall DL FCA Chairman Annette Barber – appointed 18 September 2024 Hon Secretary David Burke FCA Hon Treasurer Nicky Biddle Jack Massarano Carol Gregorious Cllr Emma Kennedy Cllr Chris Rowbotham E Kennedy and C Rowbotham are nominated by Chobham Parish Council

Independent examiner Philip Marsden FCA Little Heath Farm Little Heath Road Chobham GU24 8RL

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated association.

Recruitment and appointment of new trustees

There must be no less than three Trustees nor more than nine. Of these, Chobham Parish Council nominates two and the Trustees nominate four, having regard to the skills, knowledge and experience needed for the effective administration of the charity. A further three may be appointed by the vote of the registered electors of the Parish of Chobham at the Annual General meeting of the Charity.

Related parties

Chobham Parish Council owns the freehold of the Chobham Community Centre, MacMahon Close, Chobham, Surrey.

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.

Page 1

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Report of the Trustees for the Year Ended 31 March 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote the benefit of the inhabitants of the parish of Chobham in the county of Surrey and the neighbourhood in the boroughs of Runnymede, Surrey Heath and Woking (the area of benefit) without distinction of age, sex, sexual orientation, race or of political, religious or other opinions, by associating together with the inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the said inhabitants by securing the establishment of a community centre and the maintenance and management of the same.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity manages the day to day running of the Chobham Community Centre on a commercial basis as shown by the attached accounts.

FINANCIAL REVIEW

Reserves policy

The trustees have a policy of providing annually from surpluses generated separate reserves for dilapidations/improvements at the Community Centre and for the care and maintenance of the roadway leading to the Centre. During this year the trustees have taken the opportunity to rebuild their reserves following the deficit in the previous year. At the end of the year, the trustees will consider further transfers to reserves after taking account of the result for the year and their view of the adequacy of the reserves held.

Principal funding sources

The principal funding sources are the hire of the building for use as a Community Centre to local inhabitants, enterprises and businesses to carry out functions that benefit the community.

Approved by order of the board of trustees on 17 September 2025 and signed on its behalf by:

............................................. L E Bentall - Trustee

Page 2

Independent Examiner's Report to the Trustees of CHOBHAM COMMUNITY CENTRE ASSOCIATION

I report to the trustees on my examination of the accounts of the Chobham Community Centre Association (‘the Association’) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Association you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Association’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Association as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

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.

Signed:

P Marsden FCA Little Heath Farm, Little Heath Road, Chobham GU24 8RL

Date: 17 September 2025

Page 3

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Statement of Financial Activities for the Year Ended 31 March 2025

RESOURCES EXPENDED
Charitable activities
Office
39
,458
39
NET (OUTGOING)/INCOMING
RESOURCES
12
,270
12
RECONCILIATION OF FUNDS
Total funds brought forward
7,534
60,962
68,496
Transfer between funds
(5,000)
5,000
-
TOTAL FUNDS CARRIED
FORWARD
14,804
65,962
80,766
31.3.25
Unrestricted
fund
Designated
funds
Total funds
Notes
£
£
£
INCOMING RESOURCES
Incoming resources from generated funds
Activities for generating funds
2
45,489
-
45
Grants and donations
3
4,520
-
4
Investment income
4
1
,719
-
1
Total incoming resources
51,728
-
51

45
(7
76,466
-
68,496
31.3.24
Total
funds
£
36
1
37

Page 4

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Balance Sheet At 31 March 2025

31.3.25 31.3.24 Unrestricted fund Designated funds Total funds Total funds Notes £ £ £ £ FIXED ASSETS Tangible assets 5 15,648 - 15,648 9,545 CURRENT ASSETS Debtors 6 2,685 - 2,685 3,396 Investments 7 - 27,500 27,500 25,000 Cash at Bank (2,540) 38,462 35,922 31,924 145 65,962 66,107 60,320 CREDITORS Amounts falling due within one year 8 98 9 - 989 1,369 NET CURRENT ASSETS/(LIABILITIES) (844) 65,962 65,118 58,951 TOTAL ASSETS LESS CURRENT LIABILITIES 14,804 65,962 80,766 68,496 NET ASSETS 14,804 65,962 80,766 68,496 FUNDS 9 Unrestricted Funds 14,804 7,534 Designated funds 65 ,962 60 ,962 TOTAL FUNDS 80 ,766 68 ,496	31.3.25 31.3.24 Unrestricted fund Designated funds Total funds Total funds Notes £ £ £ £ FIXED ASSETS Tangible assets 5 15,648 - 15,648 9,545 CURRENT ASSETS Debtors 6 2,685 - 2,685 3,396 Investments 7 - 27,500 27,500 25,000 Cash at Bank (2,540) 38,462 35,922 31,924 145 65,962 66,107 60,320 CREDITORS Amounts falling due within one year 8 98 9 - 989 1,369 NET CURRENT ASSETS/(LIABILITIES) (844) 65,962 65,118 58,951 TOTAL ASSETS LESS CURRENT LIABILITIES 14,804 65,962 80,766 68,496 NET ASSETS 14,804 65,962 80,766 68,496 FUNDS 9 Unrestricted Funds 14,804 7,534 Designated funds 65 ,962 60 ,962 TOTAL FUNDS 80 ,766 68 ,496	31.3.25 31.3.24 Unrestricted fund Designated funds Total funds Total funds Notes £ £ £ £ FIXED ASSETS Tangible assets 5 15,648 - 15,648 9,545 CURRENT ASSETS Debtors 6 2,685 - 2,685 3,396 Investments 7 - 27,500 27,500 25,000 Cash at Bank (2,540) 38,462 35,922 31,924 145 65,962 66,107 60,320 CREDITORS Amounts falling due within one year 8 98 9 - 989 1,369 NET CURRENT ASSETS/(LIABILITIES) (844) 65,962 65,118 58,951 TOTAL ASSETS LESS CURRENT LIABILITIES 14,804 65,962 80,766 68,496 NET ASSETS 14,804 65,962 80,766 68,496 FUNDS 9 Unrestricted Funds 14,804 7,534 Designated funds 65 ,962 60 ,962 TOTAL FUNDS 80 ,766 68 ,496

		68 ,496

The financial statements were approved by the Board of Trustees on 17 September 2025 and were signed on its behalf by:

............................................. L E Bentall-Trustee

............................................. D M Burke – Trustee

Page 5

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Notes to the Financial Statements for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard FRS102 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities, effective 1[st] January 2015.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

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.

Tangible fixed assets

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

Furniture & Fittings - 33% on cost Plant & Equipment - 10% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise amounts which have been set aside by the trustees to cover various potential future costs. However, the trustees may, at their discretion transfer all or part of these funds back to the unrestricted funds.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. ACTIVITIES FOR GENERATING FUNDS

	31.3.25	31.3.24
	£	£
Community Centre Hirings	45,489	36,893
	45,489	36,893

Page 6

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Notes to the Financial Statements for the Year Ended 31 March 2025

3. GRANTS AND DONATIONS

Grants and Donations INVESTMENT INCOME Deposit Account Interest Dividends	31.3.25 £ 4,520 31.3.25 £ 951 768 1,719	31.3.24 £ -
		31.3.24 £ 271 780
		1,051

4. INVESTMENT INCOME

5. TANGIBLE FIXED ASSETS

Plant & Equipment Furniture COST £ At 1 April 2024 8,430 Additions in year 8,137 Disposals in year - At 31 March 2025 16,567 DEPRECIATION At 1 April 2024 1,349 Written off disposals - Charge for year 1,435 At 31 March 2025 2,784 NET BOOK VALUE At 31 March 2025 13,783 At 31 March 2024 7,081	&	Fittings £ 12,124 - ( 976 ) 11 ,148 9,660 (967) 589 9,282 1 ,866 2 ,464	Fittings £ 12,124 - ( 976 ) 11 ,148 9,660 (967) 589 9,282 1 ,866 2 ,464	Total £ 20,554 8,137 (976 ) 27 ,715 11,009 (967) 2 ,024 12 ,066 15 ,649 9 ,545	Total £ 20,554 8,137 (976 ) 27 ,715 11,009 (967) 2 ,024 12 ,066 15 ,649 9 ,545	Total £ 20,554 8,137 (976 ) 27 ,715 11,009 (967) 2 ,024 12 ,066 15 ,649 9 ,545


					15 ,649
						9 ,545

Page 7

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Notes to the Financial Statements for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25 £ Trade debtors - Other debtors 2 ,685 2 ,685 INVESTMENTS 31.3.25 £ Unit Trusts at cost 27,500	31.3.24 £ 928 2 ,468 3 ,396 31.3.24 £ 25,000

7. INVESTMENTS

The value of these unit trusts at the balance sheet date was £29,246. (2024: £28,265)

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors 9. MOVEMENT IN FUNDS Unrestricted funds General fund Designated funds Building Dilapidation Reserve Roadway Reserve Total Funds	31.3.25 31.3.24 £ £ 990 1 ,369 990 1 ,369 At 1.4.24 Net movement in funds Transfers between funds At 31.3.25 £ £ £ £ 7,534 12,270 (5,000) 14,804 46,712 - 5,000 51,712 14 ,250 - - 14 ,250 60 ,962 - 5 ,000 65 ,962 68,496 12,270 - 80,766

Page 8

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement in
	resources	expended	funds
	£	£	£
Unrestricted funds
General fund	51 ,728	39 ,458	12 ,270

10. TRUSTEES’ REMUNERATION AND EXPENSES

There were no trustees’ remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

11. AVERAGE NUMBER OF STAFF EMPLOYED

The average number of staff employed during the year was two (2024:2), both of whom were part time.

12. RELATED PARTY TRANSACTIONS

During the year J Massarano, a Trustee of the Association, has been paid a total of £617 in respect of minor repair and maintenance works carried out at the Community Centre. All such works have been properly authorised in accordance with the Association’s policies.

Page 9

CHOBHAM COMMUNITY CENTRE ASSOCIATION

Detailed Statement of Financial Activities For Unrestricted Funds for the Year Ended 31 March 2025

INCOMING RESOURCES Activities for generating funds Community Centre Hirings Grants and Donations Investment income Dividends Deposit account interest Total incoming resources RESOURCES EXPENDED Charitable activities Rent – Chobham Parish Council Rates and water Insurance Light and heat Telephone and internet Postage and stationery Administrator’s and Cleaner’s Salaries Sundries Cleaning Materials Property Maintenance Office Equipment Maintenance Depreciation Bank Charges Garden Maintenance Loss on Sale of Fixed Assets Total resources expended Net surplus (deficit)	31.3.25 31.3.24 £ £ 36 50 36 780 271 37 4,000 4,000 1,242 1,746 1,167 1,127 5,776 8,871 897 963 20 400 6,857 6,579 115 240 458 375 12,810 11,356 1,516 2,841 2,025 1,492 62 82 2,503 2,399 9 3,423 39,457 45,894 39,457 45,894 12 ,271 (7 ,950)

Page 10