OpenCharities

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2025-03-31-accounts

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

Charity registration number 1129175

Company registration number 06779873 (England and Wales)

TAVISTOCK AREA SUPPORT SERVICES

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs V Dodds Mrs J Gasper Ms A Bessant Mr M Hibbert Mrs S P Lake Secretary Mrs V Dodds Charity number 1129175 Company number 06779873 Registered office The Anchorage Centre Chapel Street Tavistock Devon United Kingdom PL19 8AG Independent examiner Matthew Webb FCA Azets Audit Services Unit A, Woodlands Court Truro Business Park Truro Cornwall United Kingdom TR4 9NH Bankers TSB PO Box 373 Manston Lane Leeds United Kingdom LS14 9GQ

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

CONTENTS

Page
Trustees' report 1 - 3
Statement of trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6 - 7
Balance sheet 8
Notes to the financial statements 9 - 25

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's deed of trust, the Companies Act 2006 and "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

The Object of the Charity is to promote the welfare of older and disabled people living within the town of Tavistock and neighboring parishes.

In furtherance of these Objectives, we aim:

The main activities listed above are undertaken for public benefit and the trustees have had regard to the Charity Commission’s guidance for public benefit.

Achievements and performance

The Charity continues to be a local flagship supporting those who have needs arising from age, sickness, disability, social isolation and vulnerability and are resident in Tavistock and the surrounding areas. The Anchorage Centre in Tavistock is the hub of Tavistock Area Support Services activities, supported by the Charity Shop in Market Street (closed January 2025), the Community Café in the perimeter of the Pannier Market and outreach centres in Horrabridge and Milton Abbot.

We were pleased to be able to provide our activities and services to the local community throughout the year supported by our loyal staff and volunteers. Recruitment of volunteers has proved more difficult than in previous years and more are needed throughout the Charity. Training is provided enhancing the volunteers’ experience and that of the clients.

The befriending/outreach service which is dependent on external funding is much valued within the local community. The village Outreach centres continue to be enjoyed by those who attend their weekly get-togethers.

The community car transport service taking people to medical appointments is much in demand but still suffers from a lack of voluntary drivers. Through the generosity of our drivers we manage to help almost everyone who contacts us. The mobility loan scheme operated at the Anchorage Centre continues to provide a lifeline to those needing aids.

The Anchorage Centre hosts many events, activities and services and we have been delighted to continue to welcome new groups and to see the existing groups thrive. We are pleased to host the new Veterans’ Hub which is very popular.

The Life Stories Projects record and document the stories of the lives and memories of many in the local area. We continued to recruit and train more volunteers. The project ‘A Tale of Three Schools” was funded by the National Lottery Community Fund until December 2024. In February 2025 the National Lottery Awards for All awarded funding for the “Precious Memories’ project for two years.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We were sad that our Charity Shop in Market Street ceased trading following a flood in January 2025 and despite an intensive search we were unable to find a replacement site to suit our needs and budget. We are so grateful to our volunteers, staff and customers who supported the shop over many years. TASS Community Café, formerly known as Rest a While, our in-town café within the perimeter of the Pannier Market, continues to be financially supported by our Designated Fund and Tavistock Town Council. The cafe continues to be popular with visitors and the local community and is supported by an enthusiastic team of volunteers.

As the main provider of support for older and disabled people living in our area we were pleased to continue working with other agencies, building links with voluntary, private, and statutory providers in the provision of services for older people and those with disabilities, vulnerability, and social isolation in our locality.

We have built stronger relations with Devon County Council particularly via Learn Devon who provide adult community learning course, the University of Plymouth Peninsula Medical School providing first year medical students with community based work experience placements and bespoke community learning programmes for students from Mount Kelly, Quay View and Tor View schools. We have also strengthened links with other local secondary schools by providing year 10 students work experience placements. We continue to work with Livewell Southwest and Devon Partnership Trust and One Devon Integrated Care Board.

We value partnership work and as a local Charity also work with West Devon CVS, Tavistock Area Wellbeing, Abbey Rise (Devon County Council) – Health and Social Care, Westbank Community Care and Healthy Living Centres, Tavistock Dementia Alliance and Memory Café, local health support groups such as Parkinson’s Group, Home Instead, Tavistock Locals Help, Devon Carers, Yelvercare, the Fire Brigade and the Police as well as other statutory, private and voluntary sector organizations in providing a complete service for older and disabled people living in Tavistock and surrounding areas. We are used as a referral point by Health and Social Services, local GP’s, Tavistock and Derriford Hospitals, the Mental Health Team (Devon Partnership Trust) and other voluntary sector groups – we are a “Community Hub” making a difference to the lives of others. As part of this partnership TASS is the Voluntary Sector Representative on the Tavistock Health & Social Care Teams; a partner organization of the Citizens Advice Bureau; a member of the Devon Community Transport Group and the Southern Area Car Forum.

The charity is dependent on fund raising and the receipt of grants and donations. Online donations are received via Just Giving which includes Gift Aid and also via PayPal and Love2Donate.

Funding and support continue from various sources including Private Donors, Corporate and Professional donors, local Groups and Organizations some of whom have made TASS their charity of the year, Legacies, Devon County Council, Westbank Community Care and Healthy Living Centres and West Devon CVS. We also received major grants from the Claire Milne Trust, the National Lottery and the Garfield Weston Foundation.

We are very grateful to all our funders; we do however have concerns on continued funding from some of our longtime supporters due to the current economic climate.

We are so grateful to all our volunteers and supporters for organizing many fund-raising events. Our core of volunteers are truly ‘the unsung heroes of our community’ without their commitment TASS would be unable to operate such a wide range of quality services; they give their time so willingly and are dedicated to making a positive difference to people’s lives. Similarly, we are very fortunate to have a small and very dedicated team of staff led by our General Manager, Deb Morris who joined us in September 2024. We are immensely grateful to our Staff, Volunteers and Clients for their continued support in so many ways and look forward to continue working with them in the years to come.

We thank all those who support, donate and give their time to Tavistock Area Support Services.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

For the year ended 31 March 2025, Tavistock Area Support Services had an income of £194,232 (2024: £157,108). The net outgoing resources for the year amounted to £17,408 (2024: £52,933). General unrestricted funds decreased from £203,597 to £166,225 (2024: £264,351 to £203,597).

Included within unrestricted funds are designated funds of £62,045 (2024: £75,062) and tangible fixed assets of £14,155 (2024: £10,902). After deducting these items, the free reserves at the end of the year amounted to £90,025 (2024: £117,633).

The Trustees consider that due to the uncertain nature of their grant funding the charity should endeavor to maintain reserves sufficient to cover at least 12 months of anticipated expenditure. Sufficient provision is also required for capital replacements and maintenance of the Anchorage Centre.

Structure, governance and management

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.

New Trustees with the required skill set are co-opted after interview and discussion with the members of the Board. Trustees stand for re-election annually at the AGM.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs V Dodds

Mrs J Gasper Ms A Bessant Mr M Hibbert Mrs S P Lake

The trustees' report was approved by the Board of Trustees.

.............................. Mr M Hibbert Trustee

04 December 2025

Date: .............................................

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Tavistock Area Support Services for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TAVISTOCK AREA SUPPORT SERVICES

I report to the trustees on my examination of the financial statements of Tavistock Area Support Services (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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 that in any material respect:

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 financial statements to be reached.

Matthew Webb FCA

Azets Audit Services Unit A, Woodlands Court Truro Business Park Truro Cornwall TR4 9NH United Kingdom 08 December 2025 Dated: .........................

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations
2
14,599
5,315
Charitable activities
TASS activities
income
3
37,503
44,723
Transport income
3
19,424
7,500
Other trading
activities
4
55,358
-
Investments
5
4,332
-
Other income
6
5,478
-
Total income
136,694
57,538
Expenditure on:
Raising funds
7
61,853
-
Charitable activities
TASS activities
8
62,513
22,980
Transport expenses
8
7,941
7,937
Other
8
41,759
6,657
Total charitable
expenditure
112,213
37,574
Total expenditure
174,066
37,574
Net gains/(losses) on
investments
12
-
-
Net (outgoing)/incoming
resources before
transfers
(37,372)
19,964
Gross transfers
between funds
-
-
Net movement in funds
(37,372)
19,964
Fund balances at 1 April
2024
203,597
342,839
Fund balances at 31
March 2025
166,225
362,803		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
19,914
35,521
-
82,226
14,499
27,320
26,924
18,997
726
55,358
55,117
-
4,332
4,928
-
5,478
-
-
194,232
129,062
28,046
61,853
56,542
51
85,493
72,652
3,215
15,878
13,217
24,280
48,416
34,948
3,485
149,787
120,817
30,980
211,640
177,359
31,031
-
(1,651)
-
(17,408)
(49,948)
(2,985)
-
(10,806)
10,806
(17,408)
(60,754)
7,821
546,436
264,351
335,018
529,028
203,597
342,839		 Total
2024
£
35,521
41,819
19,723
55,117
4,928
-
157,108
56,593
75,867
37,497
38,433
151,797
208,390
(1,651)
(52,933)
-
(52,933)
599,369
546,436
Donations
2
Charitable activities
TASS activities
income
3
Transport income
3
Other trading
activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
TASS activities
8
Transport expenses
8
Other
8
Total charitable
expenditure
Total expenditure
Net gains/(losses) on
investments
12
Net (outgoing)/incoming
resources before
transfers
Gross transfers
between funds
Net movement in funds
Fund balances at 1 April
2024
Fund balances at 31
March 2025

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
17
Unrestricted funds
Designated funds
18
General unrestricted funds		 2025
£
4,401
207,086
211,487
(11,329)
62,045
104,180		 £
328,870
200,158
529,028
362,803
166,225
529,028		 2024
£
4,491
215,608
220,099
(11,484)
75,062
128,535		 £
337,821
208,615
546,436
342,839
203,597
546,436

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

04 December 2025

The financial statements were approved by the Trustees on .........................

.............................. ..............................
Mrs J Gasper Mr M Hibbert
Trustee Trustee

Company registration number 06779873

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Tavistock Area Support Services is a private company limited by guarantee incorporated in England and Wales. The registered office is The Anchorage Centre, Chapel Street, Tavistock, Devon, PL19 8AG, United Kingdom.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include investments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. There are no material uncertainties which may create significant doubt over the charity's ability to continue as a going concern.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Activity income and room hire are recognised in the period to which the service is provided.

Shop and cafe income is recognised when the sale takes place.

Investment income is recognised at the time the investment income is receivable. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Capital grants are released to the SOFA in the year of receipt. Fixed assets relating to capital grants are capitalised, and depreciation charged is offset against the grant income, in a restricted fund.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 on raising funds relates to the costs in relation to generating income such as fundraising activities.

Expenditure on charitable activities includes all costs relating to the furtherance of the charity's objectives as stated in the trustees report and their associated support costs.

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Anchorage Centre 1% on cost (excluding land)
Leasehold improvements Straight line over 15 years
Plant and equipment 25% on reducing balance
Fixtures and fittings 25% on reducing balance
Motor vehicles 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Leases

Rentals payable under operating leases are charged on a straight line basis over the term of the relevant lease.

2 Donations

Unrestricted Restricted **Total ** Unrestricted
funds funds funds
2025 2025 2025 2024
£ £ £ £
Donations and gifts 14,599 5,315 19,914 35,521

3 Charitable activities

TASS activities
income
Transport
income
2025
2025
£
£
Sales within
charitable activities
26,915
19,424
Grants received
55,311
7,500
82,226
26,924
Analysis by fund
Unrestricted funds
37,503
19,424
Restricted funds
44,723
7,500
82,226
26,924		 Total
2025
TASS activities
income
Transport
income
2024
2024
£
£
£
46,339
14,499
18,997
62,811
27,320
726
109,150
41,819
19,723
56,927
14,499
18,997
52,223
27,320
726
109,150
41,819
19,723		 Total
2024
£
33,496
28,046
61,542
33,496
28,046
61,542

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Other trading activities

**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
TASS community cafe income 12,014 8,984
Shop income 32,436 38,055
Adminstration and room hire income 10,908 8,078
Other trading activities 55,358 55,117

5 Investments

**Unrestricted ** Unrestricted
funds funds
2025 2024
£ £
Interest receivable 4,332 4,928

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Other income

Unrestricted Total
funds
2025 2024
£ £
Net gain on disposal of tangible fixed assets 5,478 -

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7 Raising funds

Unrestricted
Restricted
funds
funds
£
£
Trading costs
Shop expenses
23,170
-
TASS Community Cafe expenses
13,766
-
Shop staff costs
16,882
-
Cafe staff costs
3,909
-
Depreciation and impairment
4,126
-
61,853
-		 Total
2025
£
23,170
13,766
16,882
3,909
4,126
61,853		 Total
2024
£
22,596
14,009
13,416
2,555
4,017
56,593

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Charitable activities

TASS
activities
Transport
expenses
2025
2025
£
£
Staff costs
78,525
8,277
Charitable activities
6,968
-
Transport
-
7,601
Administration
-
-
85,493
15,878
Share of support costs (see note 9)
-
-
Share of governance costs (see note 9)
-
-
85,493
15,878
Analysis by fund
Unrestricted funds
62,513
7,941
Restricted funds
22,980
7,937
85,493
15,878		 Other
2025
£
-
-
-
-
-
44,246
4,170
48,416
41,759
6,657
48,416		 Total
2025
TASS
activities
Transport
expenses
2024
2024
£
£
£
86,802
65,564
21,772
6,968
10,279
-
7,601
-
15,725
-
24
-
101,371
75,867
37,497
44,246
-
-
4,170
-
-
149,787
75,867
37,497
112,213
72,652
13,217
37,574
3,215
24,280
149,787
75,867
37,497		 Other
2024
£
-
-
-
-
-
33,804
4,629
38,433
34,948
3,485
38,433		 Total
2024
£
87,336
10,279
15,725
24
113,364
33,804
4,629
151,797
120,817
30,980
151,797

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Support costs

Support costs
Depreciation
Administrative expenses
Accountancy fees
Legal and professional
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
3,477
-
40,769
-
-
3,495
-
675
44,246
4,170
44,246
4,170		 2025
£
3,477
40,769
3,495
675
48,416
48,416		 2024
£
3,566
30,238
3,050
1,579
38,434
38,433

Governance costs includes payments of £3,495 (2024: £2,950) for fees relating to the accounts preparation and independent examination.

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration, benefits or reimbursements of expenses from the charity during the current or prior year.

11 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
Employment costs
Wages and salaries
Other pension costs		 2025
Number
10
2025
£
106,163
1,430
107,593		 2024
Number
8
2024
£
103,307
-
103,307

There were no employees whose annual remuneration was more than £60,000.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Net gains/(losses) on investments

**Total ** Unrestricted
funds
2025 2024
£ £
Revaluation of investments - (1,651)

13 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Tangible fixed assets

Anchorage
Centre
Leasehold
improvements
Plant and
equipment
Fixtures and
fittings
Motor vehicles
£
£
£
£
£
Cost
At 1 April 2024
386,348
9,425
65,182
9,614
119,344
Additions
-
-
3,981
-
-
Disposals
-
-
-
-
(67,559)
At 31 March 2025
386,348
9,425
69,163
9,614
51,785
Depreciation and impairment
At 1 April 2024
72,123
5,025
54,551
8,862
111,531
Depreciation charged in the year
3,063
628
3,653
188
1,878
Eliminated in respect of disposals
-
-
-
-
(64,037)
At 31 March 2025
75,186
5,653
58,204
9,050
49,372
Carrying amount
At 31 March 2025
311,162
3,772
10,959
564
2,413
At 31 March 2024
314,225
4,400
10,631
752
7,813		 Total
£
589,913
3,981
(67,559)
526,335
252,092
9,410
(64,037)
197,465
328,870
337,821

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Tangible fixed assets

(Continued)

Included in cost of land and buildings is freehold land of £80,000 (2024: £80,000) which is not depreciated.

15
Debtors
Amounts falling due within one year:
Other debtors
16
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Accruals and deferred income		 2025
£
4,401
2025
£
645
2,075
8,609
11,329		 2024
£
4,491
2024
£
568
2,688
8,228
11,484

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Balance at
1 April 2023
r
£
Community care & healthy living centre
2,979
Drop-in support, lunch clubs, outreach & wellbeing
2,330
Transportation
10,237
Capital expenditure
1,685
Anchorage centre
317,287
Coronation weekend
500
Claire Milne Money
-
Kerswella Care
-
Life Stories - Precious Memories
-
335,018		 Movement in funds
Incoming
esources
Resources
expended
£
£
2,503
(3,303)
12,516
-
3,016
(24,559)
-
-
10,011
(3,169)
-
-
-
-
-
-
-
-
28,046
(31,031)		 Movement in funds
Transfers
Balance at
1 April 2024
Incoming
resources
Resources
expended
Balance at
31 March 2025
£
£
£
£
£
-
2,179
-
(1,303)
876
-
14,846
21,955
(22,932)
13,869
11,306
-
-
-
-
-
1,685
-
(414)
1,271
-
324,129
-
(3,064)
321,065
(500)
-
-
-
-
-
-
15,000
(7,245)
7,755
-
-
755
(755)
-
-
-
19,828
(1,861)
17,967
10,806
342,839
57,538
(37,574)
362,803		 Movement in funds
Transfers
Balance at
1 April 2024
Incoming
resources
Resources
expended
Balance at
31 March 2025
£
£
£
£
£
-
2,179
-
(1,303)
876
-
14,846
21,955
(22,932)
13,869
11,306
-
-
-
-
-
1,685
-
(414)
1,271
-
324,129
-
(3,064)
321,065
(500)
-
-
-
-
-
-
15,000
(7,245)
7,755
-
-
755
(755)
-
-
-
19,828
(1,861)
17,967
10,806
342,839
57,538
(37,574)
362,803
362,803

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

(Continued)

The following restricted funds represent grants and donations received, net of expenditure for the furtherence of the Charity's main objectives:

Further details in respect of these activities can be found within the Trustees' Report.

Capital expenditure

This represents monies received for the specific investment towards equipment or other capital purchases to further the Charity's aims. During the year funding was received for the investment into new IT equipment.

Anchorage Centre

The Anchorage Centre in Tavistock is the hub of the Charity's activities. This fund represents the building where events, activities and services are provided throughout the year.

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2023 resources expended 1 April 2024 resources expended 31 March 2025
£ £ £ £ £ £ £
TASS
community
cafe 72,121 12,449 (17,643) 66,927 12,014 (17,675) 61,266
Life Stories 4,902 8,809 (5,576) 8,135 2,734 (10,090) 779
77,023 21,258 (23,219) 75,062 14,748 (27,765) 62,045

TASS Community Cafe

In 2014 the Trustees voted unanimously to designate funds to provide a facility within the town centre of Tavistock when the opportunity arose. It was agreed that this facility 'TASS Community Cafe' (formally 'Rest a While') would be subsidised for the first 3 years by the designated fund. Furthermore the trustees voted unanimously to continue to financially support the project on a rolling one-year basis.

Within the year ended 31 March 2025, a net loss of £5,661 (2024: £5,194) was realised in relation to the TASS Community Cafe. As at 31 March 2025 the designated fund stood at £61,266 (2024: £66,927).

Life Stories Administration

During the year donations & funds were received to fund the administration of Life Stories. As at 31 March 2025, the designated balance stood at £779 (2024: £8,135).

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
Restricted
2025
2025
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
14,157
314,713
Current assets/(liabilities)
152,068
48,090
166,225
362,803		 Total Unrestricted
Restricted
2025
2024
2024
£
£
£
328,870
10,902
326,919
200,158
192,695
15,920
529,028
203,597
342,839		 Total
2024
£
337,821
208,615
546,436

Docusign Envelope ID: 8A5DC10E-B403-45DF-8076-54F4D5437C82

TAVISTOCK AREA SUPPORT SERVICES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2025
£
21,385
-
21,385		 2024
£
20,100
16,979
37,079

21 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025 2024
£ £
Aggregate compensation 26,059 26,768

There were no related party transactions in the current or comparative period.