**REGISTERED CHARITY NUMBER: 1115767**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **FOR JAMESTON COMMUNITY ASSOCIATION**
Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB
**JAMESTON COMMUNITY ASSOCIATION**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
|||**Page**|**Page**|
|---|---|---|---|
|**Report of the Trustees**|1
NCNMíçNU|||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|8|
|**Detailed Statement of Financial Activities**||9||
**JAMESTON COMMUNITY ASSOCIATION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1115767
**Principal address** Green Grove Jameston Tenby Pembrokeshire SA70 8QJ
## **Trustees**
R Hughes Mrs J George Tresurer Mrs N R Hughes J R Hughes Chair M Kidney (resigned 31.12.25) A John K J Furlong
**Independent Examiner** Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB
**Bankers** Natwest Bank PLC 18 High Street Haverfordwest Pembrokeshire SA61 2DE
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ J R Hughes - Trustee
Page 1
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JAMESTON COMMUNITY ASSOCIATION**
## **Independent examiner's report to the trustees of Jameston Community Association**
I report to the charity trustees on my examination of the accounts of Jameston Community Association (the Trust) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
3. 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.
Caroline Wheeler ICAEW
Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA71 4LB
Date: .............................................
Page 2
## **JAMESTON COMMUNITY ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
Investment income
2
27,849
-
**EXPENDITURE ON**
Raising funds
-
-
**Charitable activities**
Jameston Hall
8,867
-
Other
-
-
**Total**
8,867
-
**NET INCOME**
18,982
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
49,709
-
**TOTAL FUNDS CARRIED FORWARD**
68,691
-|2025
Total
funds
£
27,849
-
8,867
-
8,867
18,982
49,709
68,691|2024
Total
funds
£
29,490
4,106
-
4,935
9,041
20,449
29,260
49,709|
|---|---|---|
The notes form part of these financial statements
Page 3
## **JAMESTON COMMUNITY ASSOCIATION**
## **BALANCE SHEET 31 DECEMBER 2025**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
6
221
-
**CURRENT ASSETS**
Debtors
7
5,028
-
Cash at bank
67,882
-
72,910
-
**CREDITORS**
Amounts falling due within one year
8
(4,440)
-
**NET CURRENT ASSETS**
68,470
-
**TOTAL ASSETS LESS CURRENT LIABILITIES**
68,691
-
**NET ASSETS**
68,691
-
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|2025
Total
funds
£
221
5,028
67,882
72,910
(4,440)
68,470
68,691
68,691
68,691
68,691|2024
Total
funds
£
-
4,800
50,008
54,808
(5,099)
49,709
49,709
49,709
49,709
49,709|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J R Hughes - Trustee
............................................. J George - Trustee
The notes form part of these financial statements
Page 4
**JAMESTON COMMUNITY ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment, Fixtures & Fittings - Straight line over 4 years
## **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.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
|Rents received
Deposit account interest|2025
£
26,400
1,449
27,849|2024
£
28,801
689
29,490|
|---|---|---|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Page 5
continued...
## **JAMESTON COMMUNITY ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025**
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Investment income
29,490
-
**EXPENDITURE ON**
Raising funds
4,106
-
Other
4,935
-
**Total**
9,041
-
**NET INCOME**
20,449
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
29,260
-
**TOTAL FUNDS CARRIED FORWARD**
49,709
-|Total
funds
£
29,490
4,106
4,935
9,041
20,449
29,260
49,709|
|---|---|
## **5. TAX CHARGE**
Due to a significant fire at the local village school Jameston Village Hall has been let to Manorbier Community Primary school. This has resulted in the hall being unavailable for other groups and organisations. As a result the rent received from Manorbier Community Primary School fails to meet charitable status for UK taxation purposes, therefore a tax charge of £4,061 (2024 £4,379) is included in these accounts. Once the school no longer requires the hall, Jameston Village Hall will revert to full charitable status.
## **6. TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**||
|---|---|
|**COST**|Equipment,
Fixtures
& Fittings
£|
|Additions|295|
|**DEPRECIATION**||
|Charge for year|74|
|**NET BOOK VALUE**||
|At 31 December 2025|221|
|At 31 December 2024|-|
Page 6
continued...
**JAMESTON COMMUNITY ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025**
## **7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|||2025|2024|
|---|---|---|---|
|||£|£|
||Trade debtors|5,028|4,800|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
||Trade creditors|2025
£
379|2024
£
720|
||Other creditors|4,061|4,379|
|||4,440|5,099|
|**9.**|**MOVEMENT IN FUNDS**|||
||At 1.1.25|Net
movement
in funds|At
31.12.25|
||£
**Unrestricted funds**|£|£|
||General fund
49,709|18,982|68,691|
||**TOTAL FUNDS**
49,709|18,982|68,691|
||Net movement in funds, included in the above are as follows:|||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£
**Unrestricted funds**|£|£|
||General fund
27,849|(8,867)|18,982|
||**TOTAL FUNDS**
27,849|(8,867)|18,982|
||**Comparatives for movement in funds**|||
||At 1.1.24|Net
movement
in funds|At
31.12.24|
||£
**Unrestricted funds**|£|£|
||General fund
29,260|20,449|49,709|
||**TOTAL FUNDS**
29,260|20,449|49,709|
||Comparative net movement in funds, included in the above are as follows:|||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£
**Unrestricted funds**|£|£|
||General fund
29,490|(9,041)|20,449|
||**TOTAL FUNDS**
29,490|(9,041)|20,449|
Page 7
continued...
**JAMESTON COMMUNITY ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.24|in funds|31.12.25|
||£|£|£|
|**Unrestricted funds**||||
|General fund|29,260|39,431|68,691|
|**TOTAL FUNDS**|29,260|39,431|68,691|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£|
|---|---|---|
|General fund|57,339
(17,908)|39,431|
|**TOTAL FUNDS**|57,339
(17,908)|39,431|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025.
Page 8
**JAMESTON COMMUNITY ASSOCIATION**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025**
||2025|2024|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Investment income**|||
|Rents received|26,400|28,801|
|Deposit account interest|1,449|689|
||27,849|29,490|
|**Total incoming resources**|27,849|29,490|
|**EXPENDITURE**|||
|**Support costs**|||
|**Management**|||
|Insurance|1,347|902|
|Light and heat|-|(821)|
|Telephone|174|419|
|Postage and stationery|79|-|
|Advertising|130|-|
|Luncheons Senior Events|800|1,025|
|Rent Expenses|333|193|
|Repairs & Renewals|1,147|2,857|
|Professional Fees|326|-|
|Accountancy|396|360|
|Tax Charge|4,061|4,106|
|**Other**|8,793|9,041|
|Depreciation of tangible fixed assets|74|-|
|Total resources expended|8,867|9,041|
|**Net income**|18,982|20,449|
||||
This page does not form part of the statutory financial statements
Page 9
## **Trustees’ Annual Report for the period**
## **From 01 Jan 2025 (Period start date) To 31 Dec 2025 (Period end date)**
## **Charity name:Jameston Community Association**
## **Charity registration number:1115767**
## **Objectives and Activities**
**----- Start of picture text -----**
SORP reference
Summary of the purposes of Para 1.17 To associate the inhabitants, local
the charity as set out in its authorities, voluntary and other
governing document organisations- in a common effort to
advance education, provide facilities of
interest for recreation and leisure time for
the inhabitants.
Summary of the main Para 1.17 and Following a fire at the village Primary
1.19
activities in relation to those school, Jameston Community
purposes for the public Association allowed the Local Authority
benefit, in particular, the to locate the school in the community
activities, projects or services hall on a temporary basis.
identified in the accounts.
This curtailed our ability to provide a
premises for events and activities for
residents, although in order to meet our
wider objectives we have endeavoured to
provide events at alternative venues.
For instance, we have supported the
community at other venues, and run
regular well-supported coffee mornings.
For the past two years we have also
collaborated with the Giraldus Centre,
another local hall, providing a Christmas
lunch for all the local senior citizens of
Jameston and the wider parish, as well as
funding the local luncheon club
Christmas dinner, and providing sweets
for all the local Children for Christmas.
We are shortly to regain the use of the
hall, although we have not had a firm date
for the school to leave.
Statement confirming Para 1.18
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
**----- End of picture text -----**
**m~ÖÉ=NM**
## **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
investment|Para 1.38||
|Contribution made by
volunteers|Para 1.38||
|Other||**We are about to start negotiations with**
**the Local Authority to regain full use of**
**the community hall, following the County**
**Council meeting on March 5th 2025 which**
**decided that the school is to merge with**
**another local primary school.**
**The licence we granted them expires in**
**July 2026 and while we do not yet have a**
**date for the school’s departure, we shall**
**be pushing for an early date.**
**As we reported previously, a serious fire**
**in October 2022 meant the imminent loss**
**of the Manorbier VC School, a crucial**
**community asset.**
**The trustees considered the situation and**
**the consequences very carefully, and**
**unanimously decided to offer the**
**Community Hall as a temporary home for**
**the school. Local residents – members of**
**the Association and residents within our**
**area of benefit – were, and still are, very**
**supportive of the decision**
**Clearly, the decision fitted with the**
**Association’s educational purpose.**
**However, there were inevitable**
**consequences for the community hall’s**
**other activities although, in the event**
**these consequences were far less**
**serious than they might have been, as in**
**the post-COVID period when the fire**
**happened, activities were running at an**
**all-time low, attendance at those events**
**was extremely poor, and the hall faced**
**financial difficulties.**|
**m~ÖÉ=NN**
**Now we know the school is to leave, our attention shifts immediately to consultation across the community as a whole, to identify the activities and events they want and will support. There is a Special General Meeting followed by an AGM on March 13[th] , to clarify where the Association stands at the moment, to move forward with the Association’s plans and to explain the way we intend to plan for the immediate and longer-term future. With a leaflet drop, posters, website information and personal contacts, we expect an extremely good turnout at these meetings, and a clear and positive plan for the way ahead.**
## **Achievements and Performance**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**|
|---|---|---|
|SORP reference|||
||||
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**Allowing the local primary school to use**
**the hall has meant that the children stay**
**in the village, whereas they would have**
**been split among other schools, had we**
**not stepped in.**
**Parents in our area of benefit have**
**expressed gratitude that their children**
**did not face a second trauma, after the**
**fire… having individual and group**
**friendships and bonds broken by having**
**to travel to a range of unfamiliar schools.**
**The return of the hall has been longer**
**coming than expected, caught up in the**
**proceedings of Pembrokeshire County**
**Council, and the Church in Wales, neither**
**of which is famous for speed.**
**However, we now have clarity and shall**
**be moving forward to regain the hall, and**
**begin running events and activities that**
**market research shows are in demand**
**with our residents and members.**|
## **Additional information (optional)** You may choose to include further statements where relevant about:
Achievements against Para 1.41 objectives set
**m~ÖÉ=NO**
|Performance of fundraising
activities against objectives
set|Para 1.41||
|---|---|---|
|Investment performance
against objectives|Para 1.41||
|Other||**In 2025 we applied successfully to move**
**from ‘unincorporated’ to Charitable**
**Incorporated Organisation status**
**2026 will be the year in which we**
**complete the transition.**|
**m~ÖÉ=NP**
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21
financial position at the end
of the period
Statement explaining the Para 1.22 We are currently retaining the majority of
policy for holding reserves the rental income from the council in
stating why they are held respect of the use of our hall by
Manorbier school.
When we regain the use of the hall some
of this money will go to carry out
necessary repairs to the buildings.
We shall then be exploring the extent to
which we can use the remaining ‘windfall’
funds to safeguard the future, and also to
subsidise events so as to maximise hall
use and reduce the cost to hirers, without
putting neighbouring halls at an unfair
disadvantage.
Amount of reserves held Para 1.22
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 N/A
deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a going
concern
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47||
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46|**Two of the charity’s Holding Trustees**
**have been, in our view and that of the**
**Cranfield Trust, acting against the**
**charity’s interests.**
**If that continues we shall be taking**
**further advice on how to handle any**
**challenges and threats, and what to do in**
**the event of one or both of them refusing**
**to comply with the transfer of property as**
**part of the CIO process.**|
|Other|||
**m~ÖÉ=NQ**
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|**Trust**|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**unincorporated**|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Trustee appointed at AGM.**|
**----- Start of picture text -----**
Additional information (optional)
You may choose to include further statements where relevant about:
Pembrokeshire Association of Voluntary
Services and The Cranfield Trust have
Policies and procedures offered to provide training to all trustees.
adopted for the induction and Para 1.51
training of trustees Once we have completed the process of
transferring to a CIO we shall be
arranging for training for all trustees.
The charity’s organisational
structure and any wider Para 1.51
network with which the
charity works
**----- End of picture text -----**
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|**Pembrokeshire Association of Voluntary**
**Services and The Cranfield Trust have**
**offered to provide training to all trustees.**
**Once we have completed the process of**
**transferring to a CIO we shall be**
**arranging for training for all trustees.**|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any related
parties|Para 1.51||
|Other|||
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name Jameston Community Association
Other name the charity uses
Registered charity number 1115767
Charity’s principal address Jameston Community Hall
Jameston
Tenby
SA70 8QG
**----- End of picture text -----**
**m~ÖÉ=NR**
**Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Nam
e of
pers
on
(or
body
Dates acted if not for whole )
Trustee name Office (if any)
year entitl
ed to
appo
int
trust
ee (if
any)
1 Ray Hughes Chair
2 Jane George Treasurer/Secretary
3 Richard Hughes Vice-Chair
4 Andrew John General Committee
5 Nicola Hughes General Committee
6 Kai Furlong General Committee
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
– 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
**----- Start of picture text -----**
Trustee name Dates acted if not for whole year
David Harvey
Judith Evans
Ray Hughes
**----- End of picture text -----**
**m~ÖÉ=NS**
## **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|Jameston Community Association
The association shall, without distinction of sex sexual
orientation, race,or of political, religious, or other opinions, seek
to promote and benefit the inhabitants of Jameston and the
wider community of the parish by associating together the said
inhabitants, local authorities, voluntary and other organisations -
in a common effort to advance education, provide facilities in the
interests of social welfare for recreation and leisure time
occupation, with the object of improving conditions of life for the
said inhabitants. The association shall be non party in politics and
non sectarian in religion.|
|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)**
**----- Start of picture text -----**
Type of Name Address
adviser
Name of chief executive or names of senior staff members (Optional information)
**----- End of picture text -----**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
Six months after the 2025 AGM, two Holding Trustees raised a concern that an extra 7 days’ notice had been given for that meeting, which followed detailed advice from the Charity Commission in order to put right a history of administrative errors concerning the quorum.
Following advice from the Cranfield Trust, a Special General Meeting is set for March 13[th] , where Association members will be asked to vote to re-run the 2025 AGM immediately, to rectify the historic mistakes thought already to have been dealt with, and confirm the election of trustees at that meeting.
**m~ÖÉ=NT**
**Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**----- Start of picture text -----**
Signature(s)
Jane George
Full name(s) John Raymond Hughes
Position (eg Secretary, Chair Treasurer/secretary
Chair, etc)
Date
**----- End of picture text -----**
**m~ÖÉ=NU**