THE CENTRAL AMENITIES FUND
HMS HERON
ANNUAL REPORT AND FINANCIAL STATEMENTS
For Period
1 May 2024 to 30 April 2025
Registered Charity No. 1129715
Trustees’ Annual Report and Comments
| Central Amenities Fund HMS HERON | |
|---|---|
| Charity Registered No: | 1129715 |
| Covering the Accounting Year: 1 May 2024 to 30 April 2025 | |
| Address: | RNAS Yeovilton |
| Ilchester | |
| Somerset BA22 8HT | |
| Governing Document: |
Constitution |
| Object: | Promotion of the Military Efficiency and Operational Effectiveness |
| of the Armed Forces by the provision of leisure activities and | |
| domestic facilities to Service personnel and their families serving in | |
| the Royal Naval Air Station Yeovilton. In addition, it provides | |
| central fund banking facilities for a variety of Service and Approved | |
| funds. | |
| Trustee: | Captain D Thomas Royal Navy. |
| Trustee selection method: | Appointed as such by the Naval Secretary. |
| Bankers: | Barclays Bank |
| King George Street | |
| Yeovil | |
| Independent Examiner: | P A NichollsMBE MAAT |
| 5 Nursery Road | |
| Havant | |
| Hants PO9 3BG | |
| Activities and achievements: | To have resources available for expenditure on improvements to the |
| quality of life, and the engenderment of espirit de corps. The fund | |
| struggled to meet some of its objectives in the past year although | |
| the community centre, narrow boat, motor home and garage | |
| facilities were well used by the Service personnel and their families. | |
| Financial Review: | The CAF had made a loss of £44.1K. Mostly as a result of the garage |
| losses of £20K and other expenditure exceeding income from other | |
| sources by £10.8K together with total depreciation of £13.3K. | |
| The CAF was worth £223.7K including £148.6K represented by | |
| property and stock. The bank cash and deposit accounts held | |
| £415.6K covering the liabilities of £337.3K leaving £78.3K of freely | |
| available bank assets. | |
| The CAF cannot afford to continue to subsidise the garage, but the | |
| Tall Trees Centre is viable, although with increased wage costs in | |
| the coming year some cutting of costs may be required. |
Financial Reserves Policy: The Trustee has considered the level of reserves that is required, appropriate to the charity’s needs. This is set at £70K, although it is currently less than that figure. It is held within the Charity Deposit Account. The Trustee aims to ensure that the charity will be able to fulfil its charitable objectives even if there is a temporary shortfall in income and unexpected expenditure. The Trustee will endeavour not to set aside funds unnecessarily. Risk Assessment: The Trustee reviews the major risks to which the charity is exposed, and systems have been established to manage those risks and believes that by building up the free reserves it will provide sufficient resources in the event of adverse conditions. Independent examination of the accounts twice yearly will mitigate the risk of any mismanagement by the committee. Public Benefit Statement: This fund provides public benefit by assisting Service personnel to perform their roles more effectively within the Armed Forces of the Crown. It does this by providing and supporting leisure facilities and social activities. This assistance enables Service personnel to face the challenges and danger associated with military service by developing and maintaining teamwork, spirit and attitude, and morale. As a result, the fund promotes the efficiency of the Armed Forces of the Crown by enhancing their capability to undertake the roles demanded of them including the defence of the United Kingdom and its interests.
I confirm that I have paid due regard to the Charity Commission of England and Wales’s guidance on public benefit when deciding what activities, the charity should undertake.
Declaration:
I declare, in my capacity of Charity Trustee, that I have approved the above report.
Signature Signed On Original
Name Captain Duncan Thomas Royal Navy Appointment Commanding Officer and Sole Managing Trustee Date 20 June 2025
HMS HERON CENTRAL AMENITIES FUND
Registered Charity No 1129715
BALANCE SHEET
30-Apr-25
| Fixed Assets Notes Property 7 Current Assets Stocks 8 Debtors & Prepayments 9/9A Charities Deposit Account Bank Accounts Cash & Floats Current Liabilities Trade Creditors 10 Tall Trees Creditors 10A Central Bank for: Service Funds 11 Dispersing Funds 11A Dormant Funds 11B Approved Funds 11C Net Current Assets Long Term Liability Nuffield Trust (Holiday Home) 10B Total Net Assets |
7,879.72 £ 18,796.10 £ 329,258.59 £ 81,478.14 £ 4,822.79 £ 442,235.34 £ 28,726.91 £ 3,512.95 £ 140,277.27 £ 37,608.16 £ 37,933.69 £ 89,228.26 £ 337,287.24 £ |
140,712.00 £ 143,463.00 £ 12,560.77 £ 9,046.00 £ 294,112.68 £ 134,179.30 £ 2,953.64 £ 452,852.39 £ 20,235.52 £ 1,363.42 £ 121,823.24 £ 27,526.13 £ 45,440.46 £ 87,283.37 £ 303,672.14 £ 104,948.10 £ 149,180.25 £ 21,952.00 £ 24,830.00 £ 223,708.10 £ 267,813.25 £ 30-Apr-24 |
140,712.00 £ 143,463.00 £ 12,560.77 £ 9,046.00 £ 294,112.68 £ 134,179.30 £ 2,953.64 £ 452,852.39 £ 20,235.52 £ 1,363.42 £ 121,823.24 £ 27,526.13 £ 45,440.46 £ 87,283.37 £ 303,672.14 £ 104,948.10 £ 149,180.25 £ 21,952.00 £ 24,830.00 £ 223,708.10 £ 267,813.25 £ 30-Apr-24 |
|---|---|---|---|
| 267,813.25 £ |
Approved on 20 June 2025 Signed On Original
Captain D Thomas RN Sole Managing Trustee
1
YEOCAFApr25BSZ.xlsBALANCE SHEET
HMS HERON CENTRAL AMENITIES FUND
STATEMENT OF FINANCIAL ACTIVITIES
| Income Notes Donations & Grants Charitable Activities Other Trading Activities Investment Income Total Income 3 Expenditure Charitable Activities Total Expenditure 4 Net Income or (Expenditure) Net Movement in Funds Total Funds Brought Forward 1 May 24 Net Movement of Funds Total Funds Carried Forward 30 Apr 25 |
2024-25 23,156.14 £ 265,713.22 £ 11,681.00 £ 17,075.63 £ 317,625.99 £ 361,731.14 £ 361,731.14 £ (44,105.15) £ (44,105.15) £ 267,813.25 £ (44,105.15) £ 223,708.10 £ |
2023-24 114,882.36 £ 260,367.89 £ 13,700.49 £ 12,066.98 £ |
|---|---|---|
| 401,017.72 £ |
||
| 323,142.50 £ |
||
| 323,142.50 £ |
||
| 77,875.22 £ |
||
| 77,875.22 £ |
||
| 189,938.03 £ 77,875.22 £ |
||
| 267,813.25 £ |
2
YEOCAFApr25BSZ.xlsSOFA SUM
HMS HERON CENTRAL AMENITIES FUND
Notes to the Accounts dated 30 April 2025
Note 1 - Accounting policies
a. The financial statements are prepared under the historic cost convention (as modified by the revaluation of fixed asset investments) and in accordance with applicable accounting standards: Charities Statement of Recommended Practice, UK Accounting Standards and the Charities Acts.
Incoming resources
a. Donations are included in the Statement of Financial Activities (SOFA) when the CAF becomes entitled to the donation or grant and it is reasonably certain that it will be received.
-
b. Income from fund raising is reported gross in the SOFA.
-
c. Intangible income is not included in the accounts.
-
d. The CAF receives no unpaid volunteer help.
-
e. Investment income is included in the accounts when receivable.
Expenditure and liabilities
a. Liabilities are recognised as soon as there is a legal or constructive obligation committing the CAF to the expenditure.
b. Administration costs are incurred by the CAF Manager and her assistant. These costs are not apportioned as their tasks are wide ranging in support of leisure and amenities and include the maintenance of the Central Bank facility for other funds.
Assets
a. Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or a reasonable value on receipt. The CAF does not have a policy of revaluation. Depreciation is straight line and over the estimated life of the item.
b. Stocks are valued at the lower of cost or market value.
Note 2 - Investments
There are none
3
Note 3 - Income
| Note 3 - Income | ||
|---|---|---|
| Voluntary Income RNRMC Grant - Amenities/Operational Donations - Various Mess Contributions FAA Shop - Share Gainshare - Sodexo Final Payment Sponsorship - Leonardo Closed Funds Crearly Donations JR Xmas Lunch Charitable Activities Tall Trees (see Note 15) Garage (See Note 14) Narrowboat Holiday Home Holiday Home - Reduce NT Liability Caravan Parking Sports Income/LeMills Channel Dash Flats Income Barber's Rent Misc Income Fund Raising Recreational Passes Dog Passes Sub Fund Contributions Investment Income Interest Total Income |
- £ 5,000.00 £ 5,347.50 £ 1,152.00 £ 4,785.67 £ 2,500.00 £ 1,500.00 £ - £ - £ 104,560.43 £ 4,000.00 £ - £ 3,763.47 £ 1,669.93 £ 1,005.00 £ - £ 2,754.50 £ - £ 23,156.14 £ 114,882.36 £ 92,556.79 £ 90,590.01 £ 121,815.11 £ 117,048.76 £ 24,030.08 £ 30,226.86 £ 11,120.90 £ 6,282.23 £ 2,878.00 £ 2,554.00 £ 6,802.69 £ 6,375.69 £ 96.05 £ 573.82 £ 3,525.00 £ 2,369.69 £ 2,888.60 £ 2,891.75 £ - £ 1,455.08 £ 265,713.22 £ 260,367.89 £ 8,600.00 £ 10,768.49 £ 2,400.00 £ - £ 681.00 £ 2,932.00 £ 11,681.00 £ 13,700.49 £ 17,075.63 £ 12,066.98 £ 317,625.99 £ 401,017.72 £ Previous Year Year to April 2025 |
|
| 92,556.79 £ 121,815.11 £ 24,030.08 £ 11,120.90 £ 2,878.00 £ 6,802.69 £ 96.05 £ 3,525.00 £ 2,888.60 £ - £ |
||
| 8,600.00 £ 2,400.00 £ 681.00 £ |
||
| 401,017.72 £ |
4
Note 4 - Expenditure
| Charitable Activities Operating Costs Tall Trees (See Note 15) Narrowboat Narrowboat Depreciation Holiday Home Holiday Home - Depreciation Garage (See Note 14) Sports Expenditure Civ Insurance - Gym Les Mills Annual Subscription Insurance Barber DIO Channel Dash Flats FAA Shop Start Up Grant Grants Donations Out Gifts JR Xmas Lunch JR Sky TV and Licence Mess Grants Misc Exp Governance Costs Independent Examination Fees Support Costs Office Salaries Pensions Office Administration Bank Charges Fuel Minor Depreciation Total Expenditure |
90,237.56 £ 91,256.82 £ 24,091.26 £ 24,435.19 £ 2,695.00 £ 5,454.00 £ 6,573.34 £ 7,500.08 £ 2,800.00 £ 2,880.00 £ 141,855.68 £ 127,164.60 £ 6,312.46 £ 6,272.10 £ 1,350.05 £ 1,317.12 £ 3,307.56 £ 3,969.07 £ 788.63 £ 751.12 £ 2,067.68 £ 1,752.40 £ 1,160.93 £ - £ 4,000.00 £ - £ 12,456.70 £ 9,162.05 £ 1,292.34 £ 2,746.84 £ 290.00 £ - £ 3,298.13 £ 652.40 £ 3,489.50 £ - £ 5,209.68 £ - £ 82.10 £ - £ 2,200.00 £ 2,205.00 £ 31,616.75 £ 31,514.10 £ 3,520.46 £ 1,958.40 £ 2,726.14 £ 1,700.20 £ 4.27 £ - £ 596.94 £ 341.51 £ 7,707.98 £ 109.50 £ 361,731.14 £ 323,142.50 £ 361,731.14 £ 323,142.50 £ Year to April 2025 Previous Year |
|---|---|
Total Expenditure
Note 5 - Paid Employees
a. Wages/Salaries: £ 90,476 Previous Year (£81509) Employers National Insurance: £ 20,866 Previous Year (£17595) Pensions £ 8,287 Previous Year (£5763) b. There were 8 employees None earned more than £50,000 pa
Note 6 - Trustees and Other Related Parties
-
a. No expenses or emoluments have been paid to the Sole Managing Trustee
-
b. There are no amounts due to or from the Sole Managing Trustee
c. The Sole Managing Trustee is also the Sole Managing Trustee of the Wardroom HMS Heron and the WO, SR & SNCO Mess HMS Heron.
d. The Sole Managing Trustee is also the trustee of the charitable Service funds that use the CAF as their Central Bank (Note 11).
5
Note 7 - Fixed Assets - Fixtures, Fittings and Equipment
| Value at 1 May 24 Additions Less Depreciation Value at 30 Apr 25 |
Narrowboat | Garage | Birds Quarry |
Tall Trees 15,931.00 £ 12,600.83 £ (2,570.83) £ 25,961.00 £ |
Other | Holiday Home Total 25,200.00 £ 143,463.00 £ - £ 12,764.98 £ (2,800.00) £ (15,515.98) £ 22,400.00 £ 140,712.00 £ |
|---|---|---|---|---|---|---|
| 21,568.00 £ - £ (5,390.00) £ |
42,444.00 £ - £ (4,626.00) £ |
38,000.00 £ - £ - £ |
320.00 £ 164.15 £ (129.15) £ |
|||
| 16,178.00 £ |
37,818.00 £ |
38,000.00 £ |
355.00 £ |
Note 8 - Stocks
| Note 8 - Stocks | |
|---|---|
| Garage Tall Trees Bar Stock |
3,260.78 £ 4,618.94 £ |
| 7,879.72 £ |
Note 9 - Miscellaneous Debtors (Payable in less than one year)
| Interest - Apr 25 TT - Bar Takings YMC - Credit due on Parts YMC - Owed by Customers Note 9A - Prepayments Insurance- Garage Insurance - Narrowboat Insurance - Cornish Charm Insurance - TT Insurance - Main & Sports Insurance - Civilian Narrowboat Mooring Fees Narrowboat Licence TT TV Licence TT Performing Rights Licence TT MPLC TT Fire & Security Cornish Charm Site Fees |
1,202.00 £ 625.86 £ 2,100.39 £ 1,260.51 £ |
|---|---|
| 5,188.76 £ |
|
| 1,122.00 £ 486.00 £ 192.00 £ 1,144.36 £ 1,370.56 £ 1,350.05 £ 3,633.00 £ 857.37 £ 57.00 £ 116.00 £ 163.00 £ 187.00 £ 2,929.00 £ |
|
| 13,607.34 £ |
Note 10 - Creditors (payable in less than one year)
| Unidentified Bank Credits Narrowboat Turnaround Prebooked Narrowboat Prebooked Cornish Charm Cornish Charm Cleaning PNIE Examination Garage Berry's Coaches HMRC - VAT HMRC - PAYE Note 10A - Tall Trees Creditors Bar Stocktake Bar Purchases Bar Wages & HMRC TV PNIE Examination |
7,946.82 £ |
|---|---|
| 287.88 £ |
|
| 4,980.07 £ 791.71 £ 229.16 £ 920.00 £ 5,451.68 £ 12.00 £ 6,861.11 £ 1,246.48 £ |
|
| 28,726.91 £ |
|
| 100.00 £ 942.68 £ 2,141.93 £ 138.34 £ 190.00 £ |
|
| 3,512.95 £ |
6
| Note 10B - Long Term Creditor | ||
|---|---|---|
| RNRMC (Nuffield Trust) - Interest in Holiday Home | £ | 21,952.00 |
| Note 11 - Service Funds held by CAF as Central Bank | ||
| 815 NAS Officers' Fund | £ | 3,703.04 |
| 815 NAS Welfare Fund | £ | 8,646.32 |
| 815 NAS SR Fund | £ | 70.81 |
| 825 NAS Welfare Fund | £ | 4,755.14 |
| 825 NAS Officers Fund | £ | 3,265.39 |
| 825 NAS Wings Parade | £ | 1,971.01 |
| 845 NAS Welfare Fund | £ | 6,665.68 |
| 845 NAS Officers Fund | £ | 2,004.75 |
| 846 NAS Officers Fund | £ | 2,839.51 |
| 846 NAS SR Fund | £ | 183.48 |
| 846 NAS Welfare Fund | £ | 1,781.08 |
| 846 NAS Wings Parade | £ | 1,915.76 |
| 847 NAS Officers Fund | £ | 1,775.84 |
| 847 NAS Welfare Fund | £ | 1,222.31 |
| Junglie Cocktail Party | £ | 2,190.00 |
| Black Cats Display Team | £ | 10,781.47 |
| CHF Officers Fund | £ | 1,349.41 |
| CHF Sports Fund | £ | 300.00 |
| CHF Welfare Fund | £ | 604.83 |
| Exercise Rotary Cluster | £ | 3,084.14 |
| HMS Heron Field Gun | £ | 5,608.05 |
| Yeovilton Gaming Club | £ | 766.36 |
| Yeovilton Golf Society | £ | 9,884.94 |
| Yeovilton Flying Club | £ | (160.84) |
| Sporting Gun Club | £ | 2,803.58 |
| Station Families Day | £ | 18,924.92 |
| Volunteer Band | £ | 15,969.96 |
| FAA Grass Roots | £ | 6,783.55 |
| NAC Sub Aqua Club | £ | 4,442.79 |
| RN Motor Cycle Club | £ | 854.67 |
| RN Model Aircraft Association | £ | 4,624.03 |
| RNRM Sub Aqua | £ | 4,060.47 |
| Plumbers Members | £ | 6,604.82 |
| £ | 140,277.27 |
|
| Note 11A - Dispersing Funds held by CAF as Central Bank | ||
| Air Engineering & SE NVQ Rewards | £ | 18,174.20 |
| RNSAC - GNVQ AWARDS | £ | 1,235.80 |
| Charity Grants | £ | 13,843.08 |
| Base Support Keys | £ | 2,373.84 |
| Key Fobs | £ | 1,981.24 |
| £ | 37,608.16 |
|
| Note 11B - Dormant Funds held by CAF as Central Bank | ||
| Heron Gliding Club | £ | 37,933.69 |
| £ | 37,933.69 |
7
Note 11C - Approved Funds Using the CAF as Central Bank
| Boxing Base Support Official Funds Chaplaincy Outreach Coarse Angling Club DEFI Wind Dog Passes Dogs in Accommodation Exercise White Dagger FAA Rugby FAA Golf Team Flag & Captain's Flight Safety Grassroots Wilde Grassroots Enduro Golf SIM HMS Pegasus Commisioning HMS Pegasus Wardroom (RNR) HMS Pegasus Ratings Fund HOD's Go Karting JR Committee JR Refurb Fund Junglie Dinner Korean Hospitality Look Out Centre Narrowboat Deposits VLIS Guernsey Golf Childrens Swimming Club Puxton & CrealyTickets REME at DE&S RN Netball RNRM Wyndam Sanctuary Coffee Sanctuary Bacon Rolls Sanctuary Building Improvements Tug Of War WMF Cocktail Party WMF HQ Officers Yeovilteenies PTA 825 DD 846 MAG TT Community TT Little Acorns TT Reserve (Closed Groups) TT Youth Forum |
592.24 £ 429.03 £ 1,221.93 £ 4,305.34 £ 2,001.50 £ 2,281.91 £ 700.00 £ 982.94 £ 181.00 £ 1,336.40 £ 1,811.45 £ 265.60 £ 25.00 £ 704.00 £ 3,773.19 £ 404.67 £ 2,932.32 £ 8,228.75 £ 266.49 £ 4,825.89 £ 1,291.01 £ 5,809.86 £ 18.85 £ 17,388.79 £ 2,000.00 £ 11,078.11 £ 37.50 £ 4,431.94 £ 591.22 £ 726.93 £ 476.47 £ 1,164.37 £ 148.25 £ 1,094.40 £ 480.29 £ 102.04 £ (829.64) £ 1,600.00 £ 805.09 £ 180.00 £ 27.35 £ 2,473.62 £ 635.41 £ 3.75 £ 223.00 £ |
|---|---|
| 89,228.26 £ |
Note 12 - Endowment or Restricted Income Funds
None held
8
Note 13 - Other Information
-
a. The CAF does not have any material commitments not provided for in the accounts.
-
b. The CAF has not given any guarantees to any third party that could be called on at the year end.
-
c. The CAF has not granted any loans.
-
d. The CAF did not make any ex gratia payments during the year.
Declarations
-
a. The Trustee has not changed the year end date nor the length of the CAF's financial year. b. The CAF has no designated funds.
-
c. All the CAF's operations are continuing operations and no operations were discontinued during the year.
-
d. The CAF has no intangible assets (other than office and community centre space provided by the Ministry of Defence).
-
e. There were no interfund loans outstanding at the balance sheet date.
-
f. None of the CAF's functional assets have been revalued during the year and the CAF does not have a policy of revaluation of these assets.
-
g. The CAF has no material fixed assets which have not been capitalised and included in the Balance Sheet.
Note 14 - Yeovilton Motor Centre Trading Account for Year to 30 Apr 25
| Total Sales Cost of Sales Gross Profit Less: Wages Insurance Sundries DIO Utilities Garage Depreciation Net Loss Gross Profit/Sales Net Loss/Sales |
63,094.12 £ 3,506.86 £ 1,970.32 £ 1,568.13 £ 2,313.00 £ 43% (16.45%) |
121,815.11 £ 117,048.76 £ (69,403.25) £ (61,330.89) £ 52,411.86 £ 55,717.87 £ 58,131.94 £ 3,075.77 £ - £ - £ 4,626.00 £ (72,452.43) £ (65,833.71) £ (20,040.57) £ (10,115.84) £ 48% (8.64%) Previous Year |
|---|---|---|
9
Note 15 - Tall Trees - 12 months to 30 Apr 25 (includes bar trading - Note 15A)
| Income RNRMC Grant - Garden Furniture Bar Sales Sweet Sales Gaming Machines Pool Table Juke Box Room Hire Events Expenditure Bar Expenses Events Repairs & Renewals Fire & Security Till/Card Machine Insurance Performing Rights TV MPLC Licence Juke Box Cleaning Office and Miscellaneous Less Examination Less Depreciation Net Gain or (Loss) |
- £ 84,939.36 £ 162.00 £ - £ 837.50 £ 1,805.01 £ 4,619.32 £ 193.60 £ 77,217.54 £ 700.01 £ 406.94 £ 407.70 £ 1,857.36 £ 1,144.36 £ 1,629.71 £ 3,709.15 £ 414.11 £ 1,995.00 £ 132.00 £ 623.68 £ |
Previous Year 2,100.00 £ 80,849.99 £ - £ 571.32 £ 690.00 £ 925.36 £ 5,453.34 £ - £ 92,556.79 £ 90,590.01 £ 74,928.35 £ - £ 2,789.29 £ 504.78 £ - £ 1,116.45 £ 4,533.61 £ 3,596.73 £ - £ 210.00 £ 27.50 £ 2,538.86 £ 90,237.56 £ 90,245.57 £ 465.00 £ 365.00 £ 1,285.00 £ 1,011.25 £ 1,750.00 £ 1,376.25 £ 569.23 £ (1,031.81) £ |
|---|---|---|
Note 15A - Tall Trees Bar Trading Account - 12 months to 30 Apr 25
| Total Sales Cost of Sales Gross Profit Less: Bar Trading Costs Wages & Employers NI Stock Muster Pipecleaning Wastage/Out of Date Free/Comp Drinks Bar Sundries Net Bar Trading Profit Gross Profit/Sales Gross Profit/Cost of Sales (or average mark up) Net Profit/Sales |
34,994.28 £ 460.00 £ 519.41 £ 174.28 £ 345.16 £ 881.20 £ 53% 113% 9% |
84,939.36 £ 80,849.99 £ (39,843.21) £ (37,029.75) £ 45,096.15 £ 43,820.24 £ 33,882.51 £ 455.00 £ 1,036.19 £ 484.24 £ 261.42 £ 1,779.24 £ (37,374.33) £ (37,898.60) £ 7,721.82 £ 5,921.64 £ 54% 118% 7% Previous Year |
|---|---|---|
10
Independent Examiner’s Report to the Central Amenities Fund Mess HMS Heron. Registered Charity No 1129715.
I report to the trustee on my examination of the accounts of the Central Amenities Fund HMS Heron for the year ended 30 April 25
Respective responsibilities of trustees and examiner
As the charity’s trustee is 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 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a licenced member of the Association of Accounting Technicians.
Independent examiner’s statement
I have completed my examination; I confirm that no material matters have come to my attention which gives me cause to believe that in any material respect:
-
The accounting records were not kept in accordance with section 130 of the Charities Act; or
-
The accounts did not accord with the accounting records; or
-
The accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in 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.
P A Nicholls MBE MAAT 5 Nursery Road Havant Hants PO9 3BG
20 June 2025