Company Number: 06119963 Charity Number: 1132293 MAPLE CROSS CLUB Report and Accounts for thc ycar cnded 31 March 2025
MAPLE CROSS CLUB Report and Accounts for the year ended 31 March 2025 ILNDEX Page Number l and2 Trustees. {Director's) Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet 6t0 11 Notes fonning part of the Accounts
MAPLE CROSS CLUB Company Informatio Company Number: 06119963 Charities Number: 1132293 Registered Office Clo Maple Cross Club Longcroft Road Maple Cross Rickmansworth WD3 9TJ Director A D Coleman Secretary L Oliver Trustees A D Coleman Accountants Dickinsons Chartered Accountants Brandon House First Floor 90 The Broadway Chesham HP5 IEG Bankers Barcl(iys Bank PIC Leicester Leice8ter8hire LE87 2BB
MAPLE CROSS CLUB Trustee's (Director's) Annual Report for the )ear ended 31 March 2025 The Irustees present their report and accounts for the period ended 31 March 2025. The accounts have been prepared in accordance with the Companies A¢1 2006, the Charities Act 2011 as amended by the Charitics Act 2022, and Siat¢m¢nt of R¢comm¢nd¢d Pra¢iice= Accouniing and R¢porting by Charitics prcparing th¢ir accounts in accordanc¢ with th¢ Financial R¢porting Sthndatd applicablc in thc UK and R¢public of Ircland (FRS 102). This report is also a Dircctor's rcport as rcquircd by the Companics Act 2006. Objects and Activities The objects of the Charity are to benefit the residents of Maple Cross and West Hyde area and there has been no change in these during the period. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Club should undertake. Structure* governance and management Maple Cross Club is a company limited by guarantee and a registered charity. The club is run by a management committee which is headed up by A D Coleman, who is a trustee and director. The committee work together on arranging social actii'ities for the residents of the Maple Cross area with committee members N'olunteering to run specific activities either Indi.1dU21IY or as part of a team. Trustees The trustee5, who are also the directors for the purFK)se of company law, and who served during the period and up to date of signature of the financial statements 'ere.. A Colcman Director L Oliver SeLretary Risk Assessment In order to comply ivith the Statement of Recommended Practice for Charity Accounts (FRS 102) the trustees have assessed the major risks to ivhich the Club is exposed, and is satisfied that systems are in place to mitigate exposure to the major risks. Achievements and performance Financial review It is the policy of the club that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significanl drop in funding, they will be able lo continue the club's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained througbout the period. The Statement of Financial Activities for the period is set out on page of the account. The Tesult foT the period is a surplus of £16,440 (2024= £14,157) frovn unrestricted funds and income of £282,628 (2024- £241,963). The club benefited from £18,145 (2024: £27,332) of financial support from the government through grants. Statement of Trustees, Responsibilities The trnstees, who are also the directors of Maple Cross Club for the purpose of company law. are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Praclice).
MAPLE CROSS CLUB Trustee's (Dii'ector's) AnnuAI Reyort for tlie ycar eded 31 March 2025 C'ompany law irquires the tru8lees, Io PTepai'c accounts for each financial )pear, which give a true aiid fair view of the state ot affaii's ot Ihc chai'Étsble company and of the incoming resourccs and applicalion of Irsources, incliidtng the income and expcnditui'e, of Ihe chai'itable company foi. that year. In pi'ep81'ing Ihesc accounts the tswstees tsre required to: Select suitablc accounting policies and Ilien apply them consistently- Obsei've Ihe methods pi'inciples in the Charilies SORP. Make judgements an<1 esiiinale5 tbat are reasonable and prudent- Prep8re the accounls on thc going cotkcern basis unless it is inappropriate to presume that the company will continue in businLs5 'I"he tivstees are restKJnsiblc for keepÉng proper accounting rdS which disclose, with rcasonable accuracy at any liine, Ihc financial position of Ihe cotnpany and to enable them to ensure the accountsbave been propei'ly prepared in accorddEice Ivith the piDvisions of the Compani£s Act 2006. They are also resEx)nsiblc for safeguarding thc assets of tl)e cofflpany aiid hence for taking I'ea8onable steps for thc prevention and detection of fi'aud and othei- itTegularities. Legal and Adinillisti'ativc Informatlon 'I'he company is limtted by guai'aDtee and has no shar¢ capital. Under Ihe provision8 ofthe company's memorandutsk of &ssocialion, cach member would be requiird to contribute a sum not exceeding £1 for thc payrnent ol'ih¢ dcbts of the comi)any in thc event of a deficiency of assets on a winding up of tllc company. The company is registered in England and Wales with comnY registration number 06119963. 9nd is a regislcj'cd charity undei. the Charities Act 2011 will) registration number 1132293. Trustees Directors The ti'uslees who served during the period were: A Coleman The Dircctot3 have taken advaiilage of section 477 of the Companies Act 20(kn which Cxijnpts the eompany from the reqiiiLL'tncnt to have tlie accounts audite(l. T]ie Company is rtquircd to have an Independenl Fxamtnation in aceoi'dance with the provisions in the Charilies Act 2011 as amended by tlie Chaiities Act 2022. Aecoi'dingly. Dominic Cader I-CA of Dickinsoi)s, Charla'ed Accounlanlb, was appointed Independent Examiner. Mr A D C'oleman Ti'iistee and Direetor
MAPLE CROSS CLUB Independent Examiner's Report to the Trustees of Maple Cross Club for the )ear ended 31 March 2025 I report to the charity trustees on my examination of the accounts of the Charitable Company for the period ended 31 March 2025. Responsibilities and basis of report As the charity's trnstccs (who arc also the directors of the company for the purposc of company law), you arc responsiblc for thc prcparation of thc accounts in accordancc with the rcquircments of Ihc Companies Act 2006 (thc 2006 Act") Having satisfied myself that the accounts of the Company are not required to be audited for this period under part 16 of the 2006 Act and are ellble for independent examination, I report in respeci of my examination of your charity's accounts as carried out under section 145 of charities Act 201 l as amended by ihe Charities Act 2022 ("the 2011 Act"). In CayIng out my examination, I have follow'ed the Directions given by the Charity Commission (under secuon 145{5)(b) of the 201 l Act). Independent examiner's statement I have completed my examination. I confirni that no material matters have come to my attention which gives me cause to believe that.. Accounting rccords werc not kcpt in accordanec with section 386 of the Companies Act 2006; or The accounts do not accord with such records. or The accounts do not comply with relei'ant accounting requirements under section 396 of the Companies Act 2006 other than the accounts give a 'true and fair, view. which is not a maller considered as part of an independent examination- or The accounts have not been prepared in accordance with the charities SORP (FRS102). T have no concerns and have come acr055 no other matters in connection with the exarninatioT] to which attention should be drawn in this report in order to cnablc a proper undcrstanding of the accounts to be reached. Dominic Cader FCA Dickinsons Chartered Accountants Brandon House First Floor The Broadway Chesham HP5 IEG Date-
MAPLE CROSS CLUB Statement of Financial Activities for the year ended 31 March 2025 Notes Unrestricted Funds 2025 Total 2024 Incoming Resources Donations and legacies Charitable actiwitie5 Social activities 18,145 27,332 264,483 214,631 Total Incoming Resources 282,628 241,963 Resources Expended Raising ndS 258.661 223,593 Charitable activities Social activities 134 267 Total ¢haritable expenditure 258.795 223,860 Oth¢r 7,393 3,945 Total Resources Expended 265,187 227,805 Net Movements in Funds 16,440 14,157 Reconciliation of Funds". Total Funds at l April 2024 Total Funds at 31 March 2025 65,568 82,007 51,411 65,568 The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure is derived from continuing activitl¢5. The nole.¥ on page.¥ 6 to 11.fonn part of ihe.se account.f
MIIPLI CROSS CLUB Balance Shcet as at 31 March 2025 Asat 31 Mai'c 2025 AsRt 31 Mai'eh 2024 Not¢s Fixed A55ets Tangible assels 170,195 163,691 Current Ass¢ts Stock Dsbtors Cash at bank and in hand 13,000 3,065 23217 11.500 1,578 13.530 io 39,282 26,608 Ci'editOTS.' Ainounts falling due withtn onc ycar li (58,723) (50.381) iyet current (IiAbilitie5Vassets (19,441) (23.773) Total asscts less ciii'rent li%bilitie5 150,754 139,918 Cyeditors Aniounls falling due after more tlkan one year 12 (68.746) (74,350) Net Assets 82,008 65,568 Reseives Unrestricted Funds 82,008 65,568 Foj. the fin8ncial year elided 31 March 2025 the Mpally was entitled to excmption from avdit under scction 477 of the Lompanies Act 2006 Telating to sm211 companies. The dii'ector acknoiyledges theii. rcsponsibilities for complying with the requiremcnts of the Companies Act 2006 witl) respect to ac(x>unling records a(]d the prepardlion of flnancial slalemenls. The members have nol required the CornnY to obiaiii audit of its financial stalcmcnts for the period itl question in RCCOI'dance iviih scction 476. These financial statements have beem prepared ID accordance wilh the pmvisions appltcable Io Lompania8 subjecl lo Ihe small companic3 regitr)e. 'rhe financial statements Ivere approved by the Board on.. Mr A D Coleman Trustee and Director Company Registration No. 06119963 rhe noles OnPag O to IlJoiiiipai'l ofihese occoiinls
MAPLE CROSS CLUB Notes forming part of the Accounts for the year ended 31 March 2025 Accounting Policies Charity information Maple Cross Club is a private company limited by guarantee incorporated in England and Wales. The registered office is Longcroft Road, Maple Cross, Rickmansworth. Herts, WD3 9TJ. Aceounting Convention The financial statements haN'e been prepared in accordance ivith ihe Club's goNerning 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 Siandard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from l January 2016). The Club is a Public Benefit Entity as defined by FRS 102. The Club ha5 taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Staternent of Cash Flows. The financial statements are prepared in Sterling, which is the functional currency of the Club. Monetary amounts in these financial statements are rounded to the nearest pound. The financial statements hav¢ b¢¢n prepared under the hislorical cost ¢onv¢nlion. Th¢ principal accounting poli¢i¢s adopl¢d ar¢ s¢t out below. Going concern The dircctor has adopted the going concern basis of accouniing in preparing the financial statements; the dircctor is satisfied the company has access lo the financial support necessary to meet working capital requirements and enable the company to remain in operational existence for the foreseeable furure. Charitable funds Unrestricted lunds are available for use at ihe discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Incorning resources Income is recognised when the club 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 reCeIed. Cash donations are recognised on Teceipt. Other donations are recognised once the Club has been notified of the donation unless performance conditions require defeal of the amount. Incoine tax reC0Crable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Turnover is mcasured at thc fair valuc of the considcration received or reccivable and rcprcsents amounts Tcccivable for goods and service5 providcd in th¢ normal coursc of business, net of discounts, VAT and othcr sales rclatcd taxcs. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Le2.%chold land and buildings Fixture% and fitting8 over the Icase terni, 35 years 150/0 strdight line The gain or loss arising oll the disposal of an asset Is deterniined as the diffeTence between the sale proceeds alld the carrying value of the asset, and is recognised in nel income/(expenditure) for the period.
MAPLE CROSS CLUB Notes forming part of the Accounts for the year ended 31 March 2025 Aceounting Policies (continued) Impairment of fixed assets At each reporting end date, the Club reviews the carrying amounts of its tangible assets to detennine whether there is any indication that thosc assets hat suffered an impaimient loss. If any such indication cxists. the rccovcrablc amount of thc agsct is cstimatcd in ordcr to detcrnlinc thc extent of the impairn]cnt loss (if any). Intangible assets with indefmite use] lives and intangible assels nol yet available for use are tested for impairnient annually, and whenever there is an indication that the asset may be impaired. Stocks Stock5 are stated at the lower of cost and estimated selling price less costs to complete aT]d sell. Cost comprises direct materials. Net realisable N'alue is the estimated selling price less all eslimaied costs of completion and costs to be incurred in marketing, selling and distribution. Cash and Cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-terni liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Financial instruments The Club ha5 elected to apply the provisions of Section I l asiC Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Club's balance sheet when the Club becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, hen there is a legally enforccable right to set off Ihe rccognised amounts and there is an inteniion lo 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 ihe transaction is measured at the present value of the future reccipts discounted at a Tnarket rate of intere%t. Financial asseLs el&%sified as receivable within one year are not amorti5ed. Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arrangemenl consiilules a fmancing transaclion, where the debi inslrumenl is measured ai Ibe present value of Ihe futtire payments discounted at a market rate of inieresl. Financial liabilities classified as payable within one year are not amortised.
MAPLE CROSS CLUB Notes forming part of the Accounts for the year ended 31 March 2025 Accounting Policie5 (continued) Covcrnment grants Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies perfonnance conditions is recognised in income when the perfonnance conditions are met. Where a grant does not specify perforniance conditions it is recognised in incorne when the proceeds are received or receivable. A grant received before the reCOlIti0n criteria are satisfied is recognised as a liability. Critical accounting estimates and judgement5 In th¢ application of th¢ ¢lub's accounting policics. th¢ trusl¢¢s ar¢ rcquircd to makc judgcmcnts, cstimatcs and assumptions about the carrying amounl of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in wlll'ch the estimaie is reISed where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income Re50urce5 from Donation5 and Leg#cie5 Unr¢stri¢ted funds 2025 Total 2024 Government grants received Sundry Income 14,645 3,500 27,332 18,145 27,332 Incoming Resources from Charitable activities Unrestricted fund5 2025 Total 2024 Sales wiihin charitable activities 264,483 214,631
MAPLE CROSS CLUB Notes forming part of the Accounts for the year ended 31 March 2025 Expenditure on Raising Funds Unrestricted funds 2025 Total 2024 Fundraisin and ublici Depreciation and impairment 11,391 9.988 Tradin Cost Other trading activities Staff Costs Support Costs 220.040 25,029 2,200 189.758 21,181 2,655 Total Trading Costs 258,661 223,593 Expenditure on Charit2ble Activities Unrestricted funds 2025 Total 2024 Social activities 134 267 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the club during the period. Other Unrestricted funds 2025 Total 2024 Financing costs 7,393 3.945
MAPLE CROSS CLUB Notes forming part of the Accounts for the year ended 31 March 2025 Tangible Assets Land and Plant and buildings machinery Cost Total At l April 2024 Additions in the period 216,654 71.665 17,895 288.319 17,895 As at 31 March 2025 216,654 89,560 206,214 Depreciation At l April 2024 Charge for th¢ p¢riod 85,303 6.190 39,325 5,201 124,628 11,391 As at 31 March 2025 91.493 44,526 136,019 Net Book Value As at 31 March 2025 125.616 45,034 170,195 As at 31 March 2024 131.351 32,240 163,691 io Debtors 2025 2024 Trade debtors Prepayrnents and accrued income 1,496 ,569 1172 406 3,065 1,578 li Creditors: Amounts falling due within one year 2025 2024 Bank loan instalments Trade crediiors Ta.xalion and social security Other creditors Accruals and deferred income 10,334 12.149 14,060 17,879 4,300 10,169 8,065 7,622 22,397 2,100 58,723 50,381 12 Creditors: Amounts falling due after more than one year 2025 2024 Bank loan instalments Other creditors 16,371 52,375 21,975 52,375 68,746 74,350 io
MAPLE CROSS CLUB Notes forming part of the Accounts for the year ended 31 March 2025 13 Loans and overdrafts 2025 2024 Bank loan in8ialmcnts Other creditors 26,705 52,375 32,171 52,375 79.080 84,546 14 Related Party Transactions Included within other creditors are loan's fmm A D Coleman, a Iruslee and sole director, and a close family member. The loans owed to A D Coleman have no interest being paid on it. The balance as at 31 March 2025 was £70,254 (31 May 2024: £74,772) of which £17,879 (31 May 2024 £22,397) is due within one }'ear and the £52,375 (31 May 2024.- £52,375) is due more than one year. The Charity is paying for a life insurance policy to cover the loan amount should either A D Colernan or his wife die before the loan is repaid. Currently no repayments are being made. li