REGISTERED COMPANY NUMBER: 5741983 (ENGLAND & WALES) REGISTERED CHARITY NUMBER: 1114199
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31[ST] MARCH 2025
FOR ROWLEYS CENTRE FOR THE COMMUNITY LTD
ROWLEYS CENTRE FOR THE COMMUNITY LTD
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees: | Kenneth Ball (Appointed 10thMarch 2025) |
|---|---|
| Rosemary Burbridge | |
| Annelise ten Brink-Ebersohn (Appointed 10thMarch | |
| 2025. Resigned 11thJune 2025) | |
| Tanya Colgate (Appointed 9thJune 2025) | |
| Patricia Ellis | |
| Carol Franklin Adams | |
| Jane Price (Resigned October 2024) | |
| Maura Syed (Appointed 10thMarch 2025) | |
| Anne Warzee | |
| Paul Withers | |
| John Wood | |
| Registered Company Number: | 5741983 (England and Wales) |
| Registered Charity Number: | 1114119 |
| Registered Office: | Rowleys Centre for the Community Ltd |
| Victoria Road, | |
| Cranleigh, | |
| GU6 8NT | |
| Independent Examiner | Oakwood Business Consultants |
| Unit 3, The Dairy, | |
| Tilehouse Farm Offices, | |
| E Shalford Lane, | |
| Shalford, GU4 8AE | |
| Bankers: | Lloyds Bank, |
| PO Box 1000, | |
| Andover BX1 1LT | |
| The Redwood Bank, | |
| The Nexus Building, | |
| Broadway, | |
| Letchworth Garden City, | |
| Herts SG6 3TA |
OBJECTIVES AND ACTIVITIES Public Benefit
The Trustees believe that Rowleys Centre for the Community provides a dedicated space for a range of activities and service which is beneficial to the Cranfold community, enhancing their health and wellbeing. The majority of the users over the past year have been aged over 50 but the Centre aims to ensure that it becomes an inter-generational space for all within the community. The Centre also provides opportunities for younger people with learning disabilities and volunteering opportunities. The Trustees believe that the Centre offers a friendly, welcoming meeting place for the community. The Business Plan seeks to ensure that the Centre is perceived as a community hub within the Cranfold area and no longer uniquely a day centre for the elderly. The Trustees confirm that they have complied with the Charities Act 2011 and have given due regard to the Charity Commission’s general guidance on public benefit.
ACHIEVEMENT AND PERFORMANCE
In the year 2024 – 2025 a variety of activities were arranged including Bingo, Art and Craft classes and the very popular twice weekly keep fit class. The Dementia Café, Memory Singing Group and Young Carers Club continue to flourish and grow, and the trustees are grateful to Waverley Borough Council for their generous financial support in funding some of the above activities. Other services include Chiropody, Hairdressing and NHS eye clinic which are all well supported by our users. Rowleys staff and volunteers are dedicated hardworking individuals who make the centre a very welcoming space to relax and socialise. The trustees and users would like to acknowledge their hard work and dedication over the past year, for which we are extremely grateful. In January 2025 the trustees invited our local Member of Parliament, the Right Honourable Jeremy Hunt to become Patron of Rowleys. The trustees were delighted to receive an email of acceptance on 23[rd] January 2025.
Financial Review for Year Ending 31 March 2025
Overall income: £217,277 Overall expenditure: £240,034 Overall total (income over expenditure): (£22,757)
The trustees acknowledge that the results for the year are very disappointing. The deficit for the year can be mainly attributed to a reduction in grant income of £12K and a reduction of £9K gross profit in the café.
In the light of the poor performance in the café the trustees have reviewed prices and applied increases where necessary whilst bearing in mind that our overall objective is provide a nutritious meal at an affordable price for our users. The trustees have increased their fundraising efforts and are looking closely at expenditure to identify possible savings.
Reserves Policy
In accordance with the recommendation of the Charities Commission and the agreed reserves policy the Trustees believe that it would be financially prudent to reserve a minimum of three months running costs so that should funding be unavailable for any reason the Charity could continue to operate for a period whilst seeking alternative funding and without curtailment of its services.
The Trustees are mindful that the reserves held by the organisation are below our target. The charity is in the process of rebuilding reserves.
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 monitor and minimise any risk identified. The trustees prepare an annual budget which helps to identify major risks that the charity is likely to face in the coming period
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The organisation is a charitable company limited by guarantee. It is governed by its Memorandum and Articles of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.
Organisational Structure
The charity is governed by its Board of Trustees who are also Directors of the company. The Directors and Trustees undertake the management function with meetings being held monthly with the centre’s Supervisor to whom day to day management is delegated. The articles of association direct that the number of trustees shall never be less than three and up to eleven persons may be elected by the Members at an Annual General Meeting. Trustees may serve for three years from the date of their election and are eligible for reelection save that the Chairman may only serve for a maximum of six consecutive years.
Induction and Training of Trustees
New Trustees receive induction training. Trustees regularly receive information relating to the safeguarding needs of the elderly, vulnerable and young.
Approved by order of the Board of Trustees on 22[nd] September 2025 and signed on its behalf by :
Paul Withers
Chairman, Board of Trustees, Rowleys Centre for the Community
Charity number: 1114119
Rowleys Centre for the Community Ltd
Accounts for the year ended 31st March 2025
Rowleys Centre for the Community Ltd
CONTENTS
| Charity Information | Page 1 |
|---|---|
| Accountant's Report | Page 2 |
| Statement of Financial Activities | Page 3 |
| Balance Sheet | Page 4 |
| Income and Expenditure Account | Page 5 |
| Notes to the Accounts | Page 6 - 13 |
Rowleys Centre for the Community Ltd
CHARITY INFORMATION
For the year ended 31st March 2025
Charity Number 1114119 Trustees Paul Withers (Chair) Tanya Colgate (Appointed 9th June 2025) Maura Syed (Appointed 10th March 2025) Kennith Ball (Appointed 10th March 2025) John Wood Rosemary Burbridge Carol Franklin-Adams Anne Warzee Patricia Ellis Jane Price (Resigned October 2024) Annelise ten Brink-Ebersohn (Appointed 10th March 2025, Resigned 11th June 2025) Charity Address Rowleys Victoria Road Cranleigh Surrey GU6 8NT
Page 1
Rowleys Centre for the Community Ltd
ACCOUNTANT'S REPORT
For the year ended 31st March 2025
In accordance with the Engagement letter, and in order to assist you to fulfil your duties under FRS102 SORP, we have independently examined the Accounting records to 31st March 2025.
The Accounts are presented in the following pages. Our work has been undertaken , which included the examiniation and compilation the Financial Statements for approval by the Trustees. It is to be noted the Company is exempt from a statutory audit for the year.
03/10/2025 …................................................... …........................... On behalf of Date Oakwood Business Consultants
The Dairy Tilehouse Farm Offices East Shalford Lane Guildford GU4 8AE
Page 2
Rowleys Centre for the Community Ltd STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2025
| Recommended categories by activity |
Notes | Unrestricted funds |
Restricted funds |
Endowment funds |
Total funds |
Prior year funds |
Prior year funds |
||
|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |||||
| Income | 3 | F01 | F02 | F03 | F04 | F05 | |||
| Income and endowments | |||||||||
| from: | |||||||||
| Donations and legacies | 3.1 | 22,605 | 3,821 | - | 26,426 | 21,606 | |||
| Charitable activities | 3.2 | 146,895 | 33,457 | - | 180,352 | 162,244 | |||
| Other trading activities | 3.3 | 9,331 | - | - | 9,331 | 5,087 | |||
| Investments | 3.4 | 1,168 | - | - | 1,168 | 738 | |||
| Separate material item of | |||||||||
| income | - | - | - | - | - | ||||
| Other | - | - | - | - | - | ||||
| Total | 179,999 | 37,278 | - | 217,277 | 189,675 | ||||
| Expenditure | 4 | ||||||||
| Expenditure on: | |||||||||
| Raising funds | 4.1 | 1,303 | - | - | 1,303 | - | |||
| Charitable activities | 4.2 | 205,598 | 33,133 | 238,731 | 197,714 | ||||
| Separate material expense item | |||||||||
| - | - | - | - | - | |||||
| Other | - | - | |||||||
| Total | 206,901 | 33,133 | - | 240,034 | 197,714 | ||||
| Net income/(expenditure) | |||||||||
| before tax for the reporting | |||||||||
| period | - | 26,902 |
4,145 | - | - | 22,757 |
- | 8,039 |
|
| Tax payable | - | - | - | - | - | ||||
| Net income/(expenditure) | |||||||||
| after tax before investment | |||||||||
| gains/(losses) | - | 26,902 |
4,145 | - | - | 22,757 |
- | 8,039 |
|
| Net gains/(losses) on | |||||||||
| investments | - | - | - | - | - | ||||
| Net income/(expenditure) | - | 26,902 |
4,145 | - | - | 22,757 |
- | 8,039 |
|
| Extraordinary items | - | - | - | - | - | ||||
| Transfers between funds | - | ||||||||
| Other recognised | |||||||||
| gains/(losses): | |||||||||
| Gains and losses on | |||||||||
| revaluation of fixed assets for | - | - | - | - | - | ||||
| the charity’s own use | |||||||||
| Other gains/(losses) | - | - | - | - | - | ||||
| Net movement in funds | - | 26,902 |
4,145 | - | - | 22,757 |
- | 8,039 |
|
| Reconciliation of funds: | |||||||||
| Total funds brought forward | 107,508 | - | - | 107,508 | 115,547 | ||||
| Total funds carried forward | 80,606 | 4,145 | - | 84,751 | 107,508 | ||||
| Page 3 |
Rowleys Centre for the Community Ltd
BALANCE SHEET
For the year ended 31st March 2025
| Notes | |||||
|---|---|---|---|---|---|
| Fixed Assets | 5 | 2025 | 2024 | ||
| Office Equipment | 681 | 757 | |||
| Rowley's Centre Equipment | 26,915 | 29,905 | |||
| Intangibles | 1,925 | 2,200 | |||
| Total | 29,521 | 32,862 | |||
| Current Assets | 2025 | 2024 | |||
| Cash at bank and in hand | 61,163 | 78,352 | |||
| Stock | 1,598 | - | |||
| Debtors | 1,385 | 1,364 | |||
| Payments in Advance | 216 | 15,318 | |||
| Total | 64,362 | 95,034 | |||
| Less Current Liabilities | 2025 | 2024 | |||
| Prepayments | 3,803 | 15,118 | |||
| Creditors | 2,782 | 2,168 | |||
| Accrual | 2,547 | 3,102 | |||
| Deferred COMF Funds - Restricted | - | - | |||
| Total | 9,132 | 20,388 | |||
| Net Current Assets | 84,751 | 107,508 | |||
| 2025 | 2024 | ||||
| Represented by | |||||
| Accumulated Funds | 107,508 | 115,547 | |||
| Surplus (Deficit) for the year | - | 22,757 - |
- | 8,039 - |
|
| 84,751 | 107,508 | ||||
| Fund allocation: | |||||
| Restricted Funds | 4,145 | - | |||
| Unrestricted Funds | 80,606 | 107,508 |
Approved and authorised by the Trustees and signed on their behalf by the Chair
…........................................ …........................... Paul Withers - Chair Date
03/10/2025
Page 4
Rowley's Centre for the Community Ltd
INCOME AND EXPENDITURE ACCOUNT
For the Year Ending 31st March 2025
| Income | 2025 | Unrestricted | Restricted | 2024 | |||
|---|---|---|---|---|---|---|---|
| Donations | 21,194 | 17,373 | 3,821 | 16,504 | |||
| Grant Income | 26,087 | - | 26,087 | 37,744 | |||
| Other Income | 500 | 500 | - | 1,025 | |||
| Fund Raising | 9,331 | 9,331 | - | 5,087 | |||
| Food | 73,886 | 73,886 | - | 77,048 | |||
| Membership | 5,232 | 5,232 | - | 5,102 | |||
| Trips & Activities | 54,608 | 47,238 | 7,370 | 24,563 | |||
| Room Rental | 25,271 | 25,271 | - | 21,864 | |||
| Interest | 1,168 | 1,168 | - | 738 | |||
| Total | 217,277 | 179,999 | 37,278 | 189,675 | |||
| Expenditure | 2025 | Unrestricted | Restricted | 2024 | |||
| Salaries, Recruitment & Payroll Costs | 85,297 | 74,073 | 11,224 | 88,850 | |||
| Training & Subscription | 481 | 420 | 61 | 112 | |||
| Food Expenses (Inhouse) | 29,520 | 29,520 | - | 24,086 | |||
| Activities, Trips & Entertainment | 54,484 | 48,404 | 6,080 | 27,662 | |||
| Fund Raising Expenses | 1,303 | 1,303 | - | - | |||
| Telephone | 472 | 412 | 60 | 467 | |||
| Premises Rent & Utilities | 28,376 | 24,772 | 3,604 | 25,833 | |||
| Premises Repairs & Replacements | 15,146 | 14,003 | 1,143 | 10,233 | |||
| Postage & Stationery | 1,643 | 1,434 | 209 | 2,184 | |||
| Advertising | 27 | 24 | 3 | 85 | |||
| Insurances | 1,539 | 1,344 | 195 | 1,110 | |||
| Repairs & Renewals | 1,799 | 1,570 | 229 | 728 | |||
| Accountancy & Bookkeeping Fees | 3,096 | 2,703 | 393 | 3,341 | |||
| IT Software and Consumables | 2,080 | 1,816 | 264 | 553 | |||
| Bank Charges & Card Fees | 1,984 | 1,732 | 252 | 1,654 | |||
| General Travel Expenses | - | - | - | - | |||
| Young Carers expenditure | 1,811 | - | 1,811 | 443 | |||
| Rosemary & Sage Café expenditure | 6,594 | - | 6,594 | 6,546 | |||
| Melody Memories expenditure | 1,011 | - | 1,011 | 145 | |||
| Hardship Fund | 30 | 30 | - | - | |||
| Depreciation | 3,066 | 3,066 | - | 3,407 | |||
| Amortisation | 275 | 275 | - | 275 | |||
| Total | 240,034 | 206,901 | 33,133 | 197,714 | |||
| Funds brought forward | 107,508 | 107,508 | - | 115,547 | |||
| Surplus | - | 22,757 |
- | 26,902 |
4,145 | - | 8,039 |
| Funds carried forward | 84,751 | 80,606 | 4,145 | 107,508 |
Page 5
Rowleys Centre for the Community Ltd
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.
1.2 Going Concern
The accounts have been prepared on a going concern basis.
1.3 Change of accounting policy or to accounting estimates
The accounts present a true and fair view and no changes have been made to the accounting policies adopted.
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
1.4 Material prior year errors
See note 7 for disclosure of prior period errors. It is to be noted that the Accounts for the prior period were considered accurate and complete at the time of preparation. Amendments to the comparison figures in these Accounts have been agreed after a re-evaluation of the provisions and ring fenced funding. (3.47 FRS102 SORP)
Page 6
Rowleys Centre for the Community Ltd
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
2 Accounting policies
2.1 Income
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
it is more likely than not that the trustees will receive the resources;
-
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Page 7
Rowleys Centre for the Community Ltd
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
Contractual income and performance related grants
This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.
Donated goods
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
Donated services and facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest, royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Income from membership subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
Page 8
Rowleys Centre for the Community Ltd
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
2.2 Expenditure and Liabilities
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
2.3 Assets
Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year. They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights.
Page 9
Rowleys Centre for the Community Ltd
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
Intangible fixed assets
They are valued at cost.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
3 Income Analysis by Fund
3.1 Donations and Legacies
| 2025 | Unrestricted | Restricted | 2024 | |
|---|---|---|---|---|
| Donations | 21,194 | 17,373 | 3,821 | 16,504 |
| Membership | 5,232 | 5,232 | - | 5,102 |
| 3.2 Charitable Activities | ||||
| 2025 | Unrestricted | Restricted | 2024 | |
| Grant Income | 26,087 | - | 26,087 | 37,744 |
| Other Income | 500 | 500 | - | 1,025 |
| Food | 73,886 | 73,886 | - | 77,048 |
| Trips & Activities | 54,608 | 47,238 | 7,370 | 24,563 |
| Room Rental | 25,271 | 25,271 | - | 21,864 |
3.3 Other Trading Activities
| 2025 | Unrestricted | Restricted | 2024 | |
|---|---|---|---|---|
| Fund Raising | 9,331 | 9,331 | - | 5,087 |
| 3.4 Investments | ||||
| 2025 | Unrestricted | Restricted | 2024 | |
| Interest | 1,168 | 1,168 | - | 738 |
Page 10
Rowleys Centre for the Community Ltd
NOTES TO THE ACCOUNTS
For the year ended 31st March 2025
4 Expenditure Analysis by Fund
| 4 Expenditure Analysis by Fund | ||||
|---|---|---|---|---|
| 4.1 Raising Funds | 2025 | Unrestricted | Restricted | 2024 |
| Fund Raising Expenses | 1303 | 1303 | - | - |
| 4.2 Charitable Activities | ||||
| 2025 | Unrestricted | Restricted | 2024 | |
| Salaries, Recruitment & Payroll Costs | 85,297 | 74,073 | 11,224 | 88,850 |
| Training & Subscription | 481 | 420 | 61 | 112 |
| Food Expenses (Inhouse) | 29,520 | 29,520 | - | 24,086 |
| Activities, Trips & Entertainment | 54,484 | 48,404 | 6,080 | 27,662 |
| Telephone | 472 | 412 | 60 | 467 |
| Premises Rent & Utilities | 28,376 | 24,772 | 3,604 | 25,833 |
| Premises Repairs & Replacements | 15,146 | 14,003 | 1,143 | 10,233 |
| Postage & Stationery | 1,643 | 1,434 | 209 | 2,184 |
| Advertising | 27 | 24 | 3 | 85 |
| Repairs & Renewals | 1,799 | 1,570 | 229 | 728 |
| IT Software and Consumables | 2,080 | 1,816 | 264 | 553 |
| Insurances | 1,539 | 1,344 | 195 | 1,110 |
| Accountancy & Bookkeeping Fees | 3,096 | 2,703 | 393 | 3,341 |
| Hardship Fund | 30 | 30 | - | - |
| Bank Charges & Card Fees | 1,984 | 1,732 | 252 | 1,654 |
| General Travel Expenses | - | - | - | - |
| Young Carers expenditure | 1,811 | - | 1,811 | 443 |
| Rosemary & Sage Café expenditure | 6,594 | - | 6,594 | 6,546 |
| Melody Memories expenditure | 1,011 | - | 1,011 | 145 |
| Depreciation | 3,066 | 3,066 | - | 3,407 |
| Amortisation | ||||
| 275 | 275 | - | 275 |
Page 11
Rowleys Centre for the Community Ltd
Statement of Cash Flows
For the year ended 31st March 2025
5 Fixed Assets
| Office | Centre | ||
|---|---|---|---|
| Equipment | Equipment | Intangibles | |
| Cost 01.04.2024 | 757 | 29905 | 2200 |
| Addtions | - | - | - |
| Total | 757 | 29,905 | 2,200 |
| Depreciation charge | 76 | 2,990 | - |
| Amortisation charge | - | - | 275 |
| At 31.03.2025 | 681 | 26,915 | 1,925 |
Depreciation has been calculated on a reducing balance basis for Office equipment and Centre equipment at a rate of 10%. Amortisation on intangible assets has been calculated on a straight line basis at a rate of 10%.
Page 12
6 Paid employees
6.1 Staff costs
| 6.1 Staff costs | ||
|---|---|---|
| Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Salaries and wages |
This year £ |
Last year £ |
| 82,142 | 86,636 | |
| - | - | |
| 3,155 | 2,214 | |
| - | - | |
| 85,297 | 88,850 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
7 Disclosure of prior period errors
It is to be noted there has been a restatement of the prior period comparison figures in these Accounts which relates to income Paid in Advance, on the Balance Sheet, and the income for Trips and Activities, shown on the Income and Expenditure Account. The restatement is also included within the Statement of Financial Activities in relation to Charitable Income. All figures presented in the 2023/24 Accounts were considered accurate and complete at the time of preparation. A recent re-evaluation of the provisions and ring fenced funding for 2023/24 identified adjustments which have been included in these Accounts and are highlighted below.
The comparison figure (2023/24) amendments are as follows On the Balance Sheet, Prepayments (Liabilities) has been increased by £11,194. On the Income and Expenditure Account, Trips and Activities Income has been decreased by £11,194.
On the Statement of Financial Activities, the Charitable Activities Income has been decreased by £11,194.
The 2023/24 Restricted and Unrestricted reserves shown in the comparison figures and brought forward values on the Statement of Financial Activities, Income and Expendiutre Account and Balance Sheet have been corrected to reflect the true value of funds. The correction has been made in these Accounts due to a re-evaluation of the 2023/24 funding allocation. It was concluded there were no Restricted Reserves brought forward.
Page 13
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees/ | Rowleys Centre for the Community Ltd | ||
|---|---|---|---|
| members of | |||
| On accounts for the year | 31stMarch 2025 | Charity no | 1114119 |
| ended | (if any) | ||
| Set out on pages | 1-2 |
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 03 / 2025 . As the charity's trustees, you are responsible for the preparation of the accounts Responsibilities and in accordance with the requirements of the Charities Act 2011 (“the Act”). basis of report
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. It is to be noted that there has been a examiner's statement restatement of the figures for the prior period (2023/24), please see section B for disclosure.
In respect of the accounting records for 2024/25, no matters have come to my attention in connection with the examination which gives me cause to believe that:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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: Date: 3[rd] October 2025 ~~[|~~ Name: Camilla Hills ~~CT~~ Relevant professional qualification(s) or body (if any): Address: Unit 3, The Dairy, Tilehouse Farm Offices, East Shalford Lane, Guildford, GU4 8AE
Oct 2018
1
IER
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief It is to be noted there has been a restatement of the prior period (2023/24) details of any items comparison figures in the Accounts for 2024/25. This relates to an increase in the that the examiner income paid in advance for 2023/24, and a reduction of the restricted reserves. wishes to disclose . The Accounts for 2023/24 were considered accurate at the time of completion, and the restatements above were identified as a result of a re-evaluation of the figures.
All prior period restatements have been disclosed in the notes to the Accounts.
Oct 2018
2
IER