**REGISTERED COMPANY NUMBER: 06608568 (England and Wales) REGISTERED CHARITY NUMBER: 1125605**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for Association
Cricklade & District Community
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Cricklade & District Community Association
Contents of the Financial Statements for the Year Ended 31 March 2025
||Page|
|---|---|
|Report of the Trustees|1 to 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8 to 9|
|Cash Flow Statement|10|
|Notes to the Cash Flow Statement|11|
|Notes to the Financial Statements|12 to 19|
|Detailed Statement of Financial Activities|20 to 21|
Cricklade & District Community Association
## Report of the Trustees
## for the Year Ended 31 March 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 March 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Cricklade & District Community Association (C&DCA) provides sports and recreational facilities to residents in Cricklade and the surrounding area.
The objectives of the charity are to:
- -To promote the benefit of the inhabitants of Cricklade (in the County of Wiltshire) and the neighbourhood (hereinafter called "the area of benefit") without distinction of sex or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare and for the advancement of amateur sport, recreation and leisure time occupations with the object of improving the conditions of life for the said inhabitants.
- To maintain a community centre (hereinafter called "the centre") and to maintain and manage, or to co-operate with any local statutory authority in the maintenance and management of, such a centre for activities promoted by the Association and its constituent bodies in furtherance of the above objects.
## **Public benefit**
In planning our activities for the period, we kept in mind the Charity Commission guidance on public benefit at our trustee meetings.
The leisure centre offers a wide range of facilities and leisure activities for persons of all ages, gender, faith backgrounds etc and there are no restrictions whatever whereby any members of the public are excluded from enjoying those facilities except where any potential users of the facilities engage in any form of disruptive or unreasonable behaviour. Our tariffs are set at levels which are affordable to the whole community, and we welcome all potential users of the centre. We believe that our philosophy of openness to all enriches everyone through the sharing of skills and aptitudes and through the general social interaction available at the centre.
## **Accounting Periods**
The company was incorporated on 2nd June 2008, although the control of the company did not pass from the previous group to the new Trustees until 1st October 2008. These accounts reflect the sixteenth full year of records as a Charity, from April 1st 2024 until March 31st 2025.
## **Property**
Cricklade Town Council (CTC) are the owners of Cricklade Leisure Centre and C&DCA has a long term lease with CTC to operate the services within the building. CTC has a fund exclusively for the purpose of maintaining the buildings. As of 31[st] March 2025 CTC retains £291,110 for this purpose.
1
Cricklade & District Community Association
Report of the Trustees for the Year Ended 31 March 2025
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Cricklade is a thriving and growing community in North Wiltshire. Following threat of closure in late 2006, the local community created an action group, KLIC, and set about a campaign, and creating a business plan to take over the centre and ensure its future viability and hence availability
We have now completed our eighteenth year (16 years as a company) and thanks to the efforts of the local population and volunteers and to grants from the Local County and Town Council, the Cricklade Leisure Centre has flourished. In June 2008 we succeeded in registering as a charitable limited company - and have a skilled range of directors and trustees to support the running and future direction of the centre. On 1st October 2008 the assets and liabilities of Cricklade & District Community Association were transferred to the charitable company.
## **Cash**
The charity's excess funds have historically been held in a Reserve Account with the charity's bankers. The nature of the current interest rates is that income from interest is de minimis. We monitor the cash balances on a daily basis and report monthly on overall balances.
The daily overall cash balance for the last financial year is below. Whilst balances have remained fairly consistent across the year, we have not been able to increase our balances this year, to provide for investment in equipment that will be required in the medium term.
**----- Start of picture text -----**
C&DCA
Daily Cash Balance 1st April 2024 31st March 2025
8-Week Moving Average
£140,000
£130,000 Pr
£120,000
£110,000
re
£100,000 eT
£90,000
Ne| 2 a a |
£80,000
(cea|{iz
hiNe A iiill
£70,000£60,000£50,000 MM‘MITeel ee
£40,000
£30,000 J fpr pry
£20,000 wiit! ttt itt tit! ittiii inl
BOUNCE BACK LOAN
£10,000
£0
Total Daily Balance £
01-Apr 01-May 31-May 30-Jun 30-Jul 29-Aug 28-Sep 28-Oct 27-Nov 27-Dec 26-Jan 25-Feb 27-Mar
**----- End of picture text -----**
2
Cricklade & District Community Association
## Report of the Trustees for the Year Ended 31 March 2025
## **FINANCIAL REVIEW**
## **Financial position**
These accounts reflect the records and accounts for the 12-month period ending 31st March 2025.
This year shows an overall loss of £37,822 (£51,921 in 2023/24). This loss has been driven by
- a significant increase in maintenance spent, over £87,000 spent in 2024/25 (£60,000 in 2023/24)
- implementing a new computer software system £20,000 in 2024/25 (£7,000 in 2023/24).
- this was on top of cost of living awards on staffing which rose nearly 10% from £566,00 to £614,000.
Our monthly budget reports indicated a potential loss from the previous summer, and the Trustees took action to minimise that loss and recommend actions to alleviate the trend in 2025/26. This included
- price increases – but recognising the overall cost of living issues, so increases relating to the market conditions
- the real effect of energy saving measures – delivered in summer 2024, but will provide benefits in 2025/26
- new staffing structure – to also alleviate the potential increases in employers NI and national living wage from 2025
## **Income**
The total incoming resources for the period ended 31st March 2025 amounted to £986,356 (£898,732 in 2023/24) showing a10% increase in overall income, driven by increased membership income. The relative income split has not changed significantly over the last two years.
**----- Start of picture text -----**
CRICKLADE LEISURE CENTRE CRICKLADE LEISURE CENTRE
1%
SPLIT OF INCOME 2024-25 SPLIT OF INCOME 2023-24
11% 3% 12%
5% 32%
30%
Grants
Memberships
Memberships
Courses
Courses
22% Pay as you goMiscellaneous 23% Pay as you go
Miscellaneous
Bar
Bar
30% 31%
se
Column1 AVERAGE Membership income continues to be a huge success. The average membership income has
2010/112011/12 7,4688,200 increased again in 2024/25, by nearly 15%. Given the marginal income provided by more
2012/13 9,684 members, with small variable costs, we are looking at this as a key success factor for
2013/14 11,579 2025/26.
2014/15 12,342
2015/16 13,927
2016/17 12,618
2017/18 12,529
2018/19 14,200
2019/20 13,929
2020/21 7,790
2021/22 18,002
2022/23 20,010
2023/24 22,404
= 2024-25 25,703
Expenditure
Total expenditure during the period amounted to £1,024,178 (£950,653 in 2023/24). This consisted mainly of the cost of
staffing.
**----- End of picture text -----**
During this year we had several pressures in year that we had to deal with.
- one off costs in implementing a new computer system, which will allow on-line payment and bookings, which we believe will release admin time, and increase the efficiency in getting income in
- premises costs, particularly on the pool plant. We have moved our maintenance of the pool plant to another provider
3
- salary increase, particularly to reflect the previous years cost of living
**----- Start of picture text -----**
CRICKLADE LEISURE CENTRE CRICKLADE LEISURE CENTRE
SPLIT OF EXPENDITURE 2024-25 SPLIT OF EXPENDITURE 2023-24
3% 3%
6% 6%
6% 7%
Salaries Salaries
Premises Premises
Administration Administration
25% Professional Fees 25% 59% Professional Fees
60% Bar Bar
**----- End of picture text -----**
## **Consolidated**
The deficit for the period amounted to £37,822 (£51,921 deficit in 2023/24). Net assets at the end of the financial period amounted to £138,393 (£168,715 at the end of 2023/24), held in unrestricted reserves - and with specific equipment grants for equipment a further £40,700 in restricted grants.
## **Reserves policy**
The trustees aim towards a position whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be sufficient to cover between three and six months of resources expended.
## **FUTURE PLANS**
We are experienced team of Trustees who are confident we can continue to sustain the centre for the local population. Our mantra is, if we are in difficulty, then most other centres are, suffering the same cost pressures.
Our focus for 2025/26 is
- to consolidate our expenditure position, particularly on one off expenditure, to maximise the amount we can charge to CTC for maintenance, CTC have already identified an agreed expenditure of up to £36,000 on maintenance.
- to focus on increasing memberships
## **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.
3
Cricklade & District Community Association
## Report of the Trustees for the Year Ended 31 March 2025
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.
Cricklade & District Community Association is a charity, established on 26th August 2008. It became a charitable company, limited by guarantee on the 2nd of June 2008. The charitable company was established under a Memorandum of Association, which sets out the objects and powers of the charitable company and is governed under its Articles of Association.
Members support the aims of the organisation and are invited to the Annual General Meeting. Members elect the trustees or members of the management committee, and these individuals are also company directors. In the event of the charitable company being wound up, members are required to contribute an amount not exceeding £10. As at 31st March 2021 there were 69 members.
## **Recruitment and appointment of new trustees**
The directors of the charitable company are also charity trustees for the purposes of charity law and, under the company's Articles,are known as trustees.
As set out in the Articles of Association the Board of Trustees should consist of a minimum of three and a maximum of ten trustees.
A third of trustees each year will stand down and if they wish stand for re-election at the Annual General Meeting. When recruiting any new trustees, the Board pays regard to the requirement for any specialist skills needed.
Day to day management is provided through a management committee. Business, social care, financial and human resources skills are well represented on the management committee. In an effort to maintain a broad skill mix, members of the Board of Trustees are requested to provide an outline of their skills and, in the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board.
## **Organisational structure**
The Board of Trustees meets as required and appoints sub committees as and when appropriate to address specific issues. A General Manager is appointed by the trustees to manage the day-to-day operations of the charity and to develop and implement longer term strategies as agreed by the Board. To facilitate effective operations the General Manager has delegated authority within terms of delegation approved by the trustees for operational matters; and, in turn, delegated authority is given to the approved committees to carry out their functions.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
06608568 (England and Wales)
## **Registered Charity number**
1125605
## **Registered office**
Stones Lane Cricklade Swindon Wiltshire SN6 6JW
## **Trustees**
N R Carter N J F Dye J Simmons D Lal R Durham A Fisher P Waller (appointed 19[th] November 2024) A Tunmore (resigned 21[st] January 2025
## **Company Secretary**
D Booth
4
Cricklade & District Community Association
## Report of the Trustees
for the Year Ended 31 March 2025
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
Approved by order of the board of trustees on 15[th] July 2025 and signed on its behalf by:
N R Carter - Trustee
5
Independent Examiner's Report to the Trustees of Cricklade & District Community Association
**Independent examiner's report to the trustees of Cricklade & District Community Association ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.
Christopher Vaughan
Chris Vaughan Accountants 195 Ermin Street Swindon Wiltshire SN3 4NA
25 July 2025
6
Cricklade & District Community Association
## Statement of Financial Activities for the Year Ended 31 March 2025
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Recreational Facilities
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Recreational Facilities
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
2,246
358,730
619,201
6,179
986,356
99,239
917,539
1,016,778
(30,422)
168,815
138,393|Restricted
fund
£
-
-
-
-
-
-
7,400
7,400
(7,400)
48,100
40,700|31.3.25
Total
funds
£
2,246
358,730
619,201
6,179
986,356
99,239
924,939
1,024,178
(37,822)
216,915
179,093|31.3.24
Total
funds
£
10,668
293,862
593,016
1,186
898,732
86,693
863,960
950,653
(51,921)
268,836
216,915|
|---|---|---|---|---|
The notes form part of these financial statements
7
Cricklade & District Community Association
## Balance Sheet
## 31 March 2025
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
13
109,552
**CURRENT ASSETS**
Stocks
14
4,230
Debtors
15
20,219
Cash at bank and in hand
75,784
100,233
**CREDITORS**
Amounts falling due within one year
16
(48,612)
**NET CURRENT ASSETS**
51,621
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
161,173
**CREDITORS**
Amounts falling due after more than one year
17
(22,780)
**NET ASSETS**
138,393
**FUNDS**
19
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
40,700
-
-
-
-
-
-
40,700
-
40,700|31.3.25
Total
funds
£
150,252
4,230
20,219
75,784
100,233
(48,612)
51,621
201,873
(22,780)
179,093
138,393
40,700
179,093|31.3.24
Total
funds
£
191,797
6,424
34,006
72,427
112,857
(58,880)
53,977
245,774
(28,859)
216,915
168,815
48,100
216,915|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.
The notes form part of these financial statements
continued...
8
Cricklade & District Community Association
## Balance Sheet - continued
## 31 March 2025
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 15[th] July 2025 and were signed on its behalf by:
N R Carter - Trustee
N J F Dye - Trustee
The notes form part of these financial statements
9
Cricklade & District Community Association
## Cash Flow Statement for the Year Ended 31 March 2025
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Interest paid
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Cash flows from financing activities**
Loan repayments in year
Net cash used in financing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|31.3.25
£
15,009
(794)
14,215
(5,561)
783
(4,778)
(6,080)
(6,080)
3,357
72,427
75,784|31.3.24
£
(22,340)
(1,285)
(23,625)
(88,509)
1,186
(87,323)
(5,208)
(5,208)
(116,156)
188,583
72,427|
|---|---|---|
The notes form part of these financial statements
10
Cricklade & District Community Association
## Notes to the Cash Flow Statement
## for the Year Ended 31 March 2025
## **1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES**
||**ACTIVITIES**|||||
|---|---|---|---|---|---|
|||||31.3.25|31.3.24|
|||||£|£|
||**Net expenditure for the reporting period (as per the Statement of**|||||
||**Financial Activities)**|||(37,822)|(51,921)|
||**Adjustments for:**|||||
||Depreciation charges|||47,107|35,624|
||Interest received|||(783)|(1,186)|
||Interest paid|||794|1,285|
||Decrease in stocks|||2,194|1,726|
||Decrease/(increase) in debtors|||13,787|(17,942)|
||(Decrease)/increase in creditors|||(10,268)|10,074|
||**Net cash provided by/(used in) operations**|||15,009|(22,340)|
|**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
|||At|1.4.24|Cash flow|At 31.3.25|
||||£|£|£|
||**Net cash**|||||
||Cash at bank and in hand||72,427|3,357|75,784|
||||72,427|3,357|75,784|
||**Debt**|||||
||Debts falling due within 1 year||(5,400)|-|(5,400)|
||Debts falling due after 1 year|(28,859)||6,079|(22,780)|
|||(34,259)||6,079|(28,180)|
||**Total**||38,168|9,436|47,604|
The notes form part of these financial statements
11
Cricklade & District Community Association
Notes to the Financial Statements for the Year Ended 31 March 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.
## **Allocation and apportionment of costs**
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimated usage.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost Fixtures and fittings - 20% on cost Leisure Equipment - 15% on cost Bar Equipment - 20% on cost
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **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...
12
Cricklade & District Community Association
## Notes to the Financial Statements - continued for the Year Ended 31 March 2025
|**2.**
**DONATIONS AND LEGACIES**
Gifts
Grants
Grants received, included in the above, are as follows:
Other grants
**3.**
**OTHER TRADING ACTIVITIES**
Bar and Coffee Bar sales
Activity sales and fees
**4.**
**INVESTMENT INCOME**
Rents received
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Membership fees
Recreational Facilities
Miscellaneous income
Recreational Facilities|31.3.25
£
-
2,246
2,246
31.3.25
£
2,246
31.3.25
£
104,539
514,662
619,201
31.3.25
£
5,396
783
6,179
31.3.25
£
313,069
45,661
358,730|31.3.24
£
8,506
2,162
10,668
31.3.24
£
2,162
31.3.24
£
98,625
494,391|
|---|---|---|
|||593,016|
|||31.3.24
£
-
1,186
1,186
31.3.24
£
268,817
25,045|
|||293,862|
continued...
13
Cricklade & District Community Association
## Notes to the Financial Statements - continued for the Year Ended 31 March 2025
## **6. RAISING FUNDS**
## **Raising donations and legacies**
|Rates and water
Insurance
Light and heat
Repairs and renewals
Cleaning
Depreciation
**Other trading activities**
Purchases
Staff costs
Aggregate amounts
**7.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Costs
£
Recreational Facilities
879,337
**8.**
**SUPPORT COSTS**
Management
£
Recreational Facilities
30,331
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|31.3.25
£
690
473
4,346
4,277
1,612
14
11,412
31.3.25
£
60,240
27,587
87,827
99,239
Support
costs (see
note 8)
£
45,602
Finance
£
15,271
31.3.25
£
47,106|31.3.24
£
563
401
5,373
3,016
1,669
14
11,036
31.3.24
£
56,021
19,636
75,657
86,693
Totals
£
924,939|31.3.24
£
563
401
5,373
3,016
1,669
14
11,036
31.3.24
£
56,021
19,636
75,657
86,693
Totals
£
924,939|
|---|---|---|---|
|||Totals
£
45,602
31.3.24
£
35,625|Totals
£
45,602|
continued...
14
Cricklade & District Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
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. STAFF COSTS**
|Wages and salaries
The average monthly number of employees during the year was as follows:
Activities
Management|31.3.25
£
614,326
614,326
31.3.25
28
3
31|31.3.24
£
565,614|
|---|---|---|
|||565,614|
|||31.3.24
28
3
31|
No employees received emoluments in excess of £60,000.
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
10,668
**Charitable activities**
Recreational Facilities
293,862
Other trading activities
593,016
Investment income
1,186
**Total**
898,732
**EXPENDITURE ON**
Raising funds
86,693
**Charitable activities**
Recreational Facilities
856,560
**Total**
943,253
**NET INCOME/(EXPENDITURE)**
(44,521)
**RECONCILIATION OF FUNDS**
Total funds brought forward
213,336|Restricted
fund
£
-
-
-
-
-
-
7,400
7,400
(7,400)
55,500|Total
funds
£
10,668
293,862
593,016
1,186
898,732
86,693
863,960
950,653
(51,921)
268,836|
|---|---|---|
continued...
15
Cricklade & District Community Association
## Notes to the Financial Statements - continued for the Year Ended 31 March 2025
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**TOTAL FUNDS CARRIED FORWARD**
168,815
**13.**
**TANGIBLE FIXED ASSETS**
Improvements
Fixtures
to
and
Leisure
property
fittings
Equipment
£
£
£
**COST**
At 1 April 2024
44,123
48,137
239,650
Additions
-
2,822
2,739
At 31 March 2025
44,123
50,959
242,389
**DEPRECIATION**
At 1 April 2024
1,808
19,884
118,926
Charge for year
3,188
10,251
33,396
At 31 March 2025
4,996
30,135
152,322
**NET BOOK VALUE**
At 31 March 2025
39,127
20,824
90,067
At 31 March 2024
42,315
28,253
120,724
**14.**
**STOCKS**
Stocks
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments|**- continued**
Restricted
fund
£
48,100
Bar
Equipment
£
1,357
-
1,357
852
271
1,123
234
505
31.3.25
£
4,230
31.3.25
£
16,177
4,042
20,219|Total
funds
£
216,915
Totals
£
333,267
5,561
338,828
141,470
47,106
188,576
150,252
191,797
31.3.24
£
6,424
31.3.24
£
17,013
16,993
34,006|Total
funds
£|
|---|---|---|---|
||||216,915|
continued...
16
Cricklade & District Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
|**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.3.25
£
Bank loans and overdrafts (see note 18)
5,400
Trade creditors
31,908
Social security and other taxes
11,304
48,612
**17.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
31.3.25
£
Bank loans (see note 18)
22,780
**18.**
**LOANS**
An analysis of the maturity of loans is given below:
31.3.25
£
Amounts falling due within one year on demand:
Bank loans
5,400
Amounts falling between one and two years:
Bank loans - 1-2 years
5,400
Amounts falling due between two and five years:
Bank loans - 2-5 years
17,380
**19.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.4.24
in funds
£
£
**Unrestricted funds**
General fund
168,815
(30,422)
**Restricted funds**
Gym Kit
48,100
(7,400)
**TOTAL FUNDS**
216,915
(37,822)|31.3.24
£
5,400
42,206
11,274
58,880
31.3.24
£
28,859
31.3.24
£
5,400
10,800
18,059
At
31.3.25
£
138,393
40,700|
|---|---|
||179,093|
continued...
17
Cricklade & District Community Association
## Notes to the Financial Statements - continued for the Year Ended 31 March 2025
## **19. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Gym Kit
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Gym Kit
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are a
**Unrestricted funds**
General fund
**Restricted funds**
Gym Kit
**TOTAL FUNDS**||
|---|---|
|||
continued...
18
Cricklade & District Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
## **19. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Gym Kit
**TOTAL FUNDS**|At 1.4.23
£
213,336
55,500
268,836|Net
movement
in funds
£
(74,943)
(14,800)
(89,743)|At
31.3.25
£
138,393
40,700|
|---|---|---|---|
||||179,093|
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
**Restricted funds**
Gym Kit
**TOTAL FUNDS**|Incoming
resources
£
1,885,088
-
1,885,088|Resources
expended
£
(1,960,031)
(14,800)
(1,974,831)|Movement
in funds
£
(74,943)
(14,800)
(89,743)|
|---|---|---|---|
## **20. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
## **21. RESTRICTED FUNDS**
Gym Kit
Funding provided in the form of grants for gymnasium equipment.
19
Cricklade & District Community Association
## Detailed Statement of Financial Activities for the Year Ended 31 March 2025
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
Grants
**Other trading activities**
Bar and Coffee Bar sales
Activity sales and fees
**Investment income**
Rents received
Deposit account interest
**Charitable activities**
Membership fees
Miscellaneous income
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Rates and water
Insurance
Light and heat
Repairs and renewals
Cleaning
Depreciation of tangible fixed assets
**Other trading activities**
Bar and Coffee shop purchases
Wages
**Charitable activities**
Wages
Carried forward|31.3.25
£
-
2,246
2,246
104,539
514,662
619,201
5,396
783
6,179
313,069
45,661
358,730
986,356
690
473
4,346
4,277
1,612
14
11,412
60,240
27,587
87,827
586,739
586,739|31.3.24
£
8,506
2,162|
|---|---|---|
|||10,668
98,625
494,391|
|||593,016
-
1,186|
|||1,186
268,817
25,045|
|||293,862|
|||898,732
563
401
5,373
3,016
1,669
14|
|||11,036
56,021
19,636|
|||75,657
545,978
545,978|
This page does not form part of the statutory financial statements
20
Cricklade & District Community Association
## Detailed Statement of Financial Activities
## for the Year Ended 31 March 2025
|**Charitable activities**
Brought forward
Rates and water
Insurance
Light and heat
Advertising
Sundries
Repairs and renewals
Travelling
Cleaning
Depreciation of tangible fixed assets
Interest payable
**Support costs**
**Management**
Telephone
Postage and stationery
Computer expenses
Legal and Professional fees
**Finance**
Bank charges
Total resources expended
**Net expenditure**|31.3.25
£
586,739
13,114
8,987
82,579
319
27,253
81,257
575
30,627
47,093
794
879,337
1,456
2,194
20,396
6,285
30,331
15,271
1,024,178
(37,822)|31.3.24
£
545,978
10,687
7,616
102,091
604
37,366
57,310
1,151
31,702
35,610
1,285
831,400
1,335
4,712
6,791
7,445
20,283
12,277
950,653
(51,921)|
|---|---|---|
This page does not form part of the statutory financial statements
21