REGISTERED COMPANY NUMBER: 06298910 (England and Wales) REGISTERED CHARITY NUMBER: 1120800
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
FOR
ROCHESTER INDOOR SKATEPARK CLUB
The Accountancy Practice Ltd 10 Churchill Square Kings Hill West Malling Kent ME19 5YU
ROCHESTER INDOOR SKATEPARK CLUB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Statement of Financial Activities | 2 | ||
| Balance Sheet | 3 | ||
| Notes to the Financial Statements | 4 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
ROCHESTER INDOOR SKATEPARK CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025
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 31 July 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 a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06298910 (England and Wales)
Registered Charity number
1120800
Registered office
Suite 21 10 Churchill Square Kings Hill West Malling Kent ME19 4YU
Trustees
Ms L Arnold J Sims R Hampton
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ R Hampton - Trustee
Page 1
ROCHESTER INDOOR SKATEPARK CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 119,085 EXPENDITURE ON Raising funds 2 116,666 NET INCOME/(EXPENDITURE) 2,419 RECONCILIATION OF FUNDS Total funds brought forward 45,245 TOTAL FUNDS CARRIED FORWARD 47,664 |
Restricted fund £ - - - (20,650) (20,650) |
31.7.25 Total funds £ 119,085 116,666 2,419 24,595 27,014 |
31.7.24 Total funds £ 108,047 111,576 (3,529) 28,124 24,595 |
|---|---|---|---|
The notes form part of these financial statements
Page 2
ROCHESTER INDOOR SKATEPARK CLUB
BALANCE SHEET
31 JULY 2025
| 31.7.25 | 31.7.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 6 | 9,878 | - | 9,878 | 13,289 |
| CURRENT ASSETS | |||||
| Cash at bank | 38,466 | - | 38,466 | 32,636 | |
| CREDITORS | |||||
| Amounts falling due within one year | 7 | (680) | - | (680) | (680) |
| NET CURRENT ASSETS | 37,786 | - | 37,786 | 31,956 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 47,664 | - | 47,664 | 45,245 | |
| NET ASSETS | 47,664 | - | 47,664 | 45,245 | |
| FUNDS | 8 | ||||
| Unrestricted funds | 47,664 | 45,245 | |||
| Restricted funds | (20,650) | (20,650) | |||
| TOTAL FUNDS | 27,014 | 24,595 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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:
............................................. R Hampton - Trustee
The notes form part of these financial statements
Page 3
ROCHESTER INDOOR SKATEPARK CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
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.
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.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 4
ROCHESTER INDOOR SKATEPARK CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
2. RAISING FUNDS
Raising donations and legacies
| Staff costs Rent and Rates Property maintenance & repairs Support costs 3. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets |
31.7.25 £ 42,705 43,000 8,370 9,288 103,363 31.7.25 £ 3,411 |
31.7.24 £ 33,718 43,000 7,830 - |
|---|---|---|
| 84,548 | ||
| 31.7.24 £ 4,548 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 108,047 EXPENDITURE ON Raising funds 111,576 NET INCOME/(EXPENDITURE) (3,529) RECONCILIATION OF FUNDS Total funds brought forward 48,774 TOTAL FUNDS CARRIED FORWARD 45,245 |
Restricted fund £ - - - (20,650) (20,650) |
Total funds £ 108,047 111,576 (3,529) 28,124 24,595 |
|---|---|---|
Page 5
continued...
ROCHESTER INDOOR SKATEPARK CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
6. TANGIBLE FIXED ASSETS
| Fixtures Plant and and machinery fittings £ £ COST At 1 August 2024 and 31 July 2025 29,100 72,660 DEPRECIATION At 1 August 2024 25,019 64,196 Charge for year 1,020 2,115 At 31 July 2025 26,039 66,311 NET BOOK VALUE At 31 July 2025 3,061 6,349 At 31 July 2024 4,081 8,464 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 8. MOVEMENT IN FUNDS At 1.8.24 £ Unrestricted funds General fund 45,245 Restricted funds Sinking Fund (20,650) TOTAL FUNDS 24,595 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 119,085 TOTAL FUNDS 119,085 |
Computer equipment Totals £ £ 2,314 104,074 1,570 90,785 276 3,411 1,846 94,196 468 9,878 744 13,289 31.7.25 31.7.24 £ £ 680 680 Net movement At in funds 31.7.25 £ £ 2,419 47,664 - (20,650) 2,419 27,014 Resources Movement expended in funds £ £ (116,666) 2,419 (116,666) 2,419 |
|---|---|
Page 6
continued...
ROCHESTER INDOOR SKATEPARK CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.8.23 | in funds | 31.7.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,774 | (3,529) | 45,245 |
| Restricted funds | |||
| Sinking Fund | (20,650) | - | (20,650) |
| TOTAL FUNDS | 28,124 | (3,529) | 24,595 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 108,047 108,047 |
Resources Movement expended in funds £ £ (111,576) (3,529) (111,576) (3,529) |
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.8.23 | in funds | 31.7.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 48,774 | (1,110) | 47,664 |
| Restricted funds | |||
| Sinking Fund | (20,650) | - | (20,650) |
| TOTAL FUNDS | 28,124 | (1,110) | 27,014 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 227,132 227,132 |
Resources Movement expended in funds £ £ (228,242) (1,110) (228,242) (1,110) |
|---|---|---|
continued...
Page 7
ROCHESTER INDOOR SKATEPARK CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
Page 8
ROCHESTER INDOOR SKATEPARK CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025
| 31.7.25 | 31.7.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | - | 764 |
| Donations | 4,669 | 4,973 |
| Grants | 23,484 | 10,705 |
| Admissions | 90,932 | 91,605 |
| 119,085 | 108,047 | |
| Total incoming resources | 119,085 | 108,047 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 42,705 | 33,718 |
| Rent and Rates | 43,000 | 43,000 |
| Property maintenance & repairs | 8,370 | 7,830 |
| 94,075 | 84,548 | |
| Other trading activities | ||
| Cafe purchases | 8,539 | 11,537 |
| Stock | 4,764 | 5,106 |
| 13,303 | 16,643 | |
| Support costs | ||
| Management | ||
| Telephone | 485 | 199 |
| Postage and stationery | 670 | 1,734 |
| Sundries | 229 | 572 |
| Licences and insurance | 2,540 | 2,261 |
| Accountancy | 414 | 414 |
| Charitable work | 91 | 293 |
| 4,429 | 5,473 | |
| Finance | ||
| Bank charges | 1,448 | 364 |
| Plant and machinery | 1,020 | 1,360 |
| Fixtures and fittings | 2,115 | 2,820 |
| Computer equipment | 276 | 368 |
| 4,859 | 4,912 | |
| Total resources expended | 116,666 | 111,576 |
| Net income/(expenditure) | 2,419 | (3,529) |
This page does not form part of the statutory financial statements
Page 9