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2025-06-30-accounts

NORTHWOOD & DISTRICT U3A TRUSTEES REPORT for 2024/2025

Chair’s Report

Our u3a has had another good year and this is thanks to whole membership and the collaborative and supportive atmosphere that we all engender. Engagement has been good, we have not become moribund, and the financials are sound. We will start the next year with an undimmed impetus and a full set of officers on the committee. We did well with the key objectives and challenges set last year- but of course, there is always more to do and more to enjoy.

We currently have 673 members, compared to 690 last September. 63 of those 673 joined us during the last twelve months compared to 70 joining in the previous 12 months. The latest listing of our Interest Groups has 59 entries (61 last year) across a good range of topics. These slight decreases can be normal fluctuations, but increases, even if slight, would feel better.

The influx of new members is an essential factor for our u3a to continue as a vibrant and rewarding entity. Each year there will be members that do not, or cannot, renew but over and above their replacement, we need to continue to attract new, hopefully younger, participants that will help to keep us “on our toes”. We need the group leaders, volunteers and committee members of the future.

Over the last year we held twelve monthly general meetings with ten talks, one concert and one Annual General Meeting. In addition, the Architecture, Buildings and Places (ABP) Group have hosted nine talks. The last eleven general meetings (excluding the AGM) had an average attendance of 152 (compared to 160 in the previous year). The talks are deliberately varied in style and topic, but they are always interesting, and the meetings provide a valuable opportunity to meet familiar and new fellow members and to hear the latest news. It was particularly encouraging that over 100 members booked in for this year’s successful Anniversary Lunch.

Our prime means of communication is email. Members without email receive a printed bulletin every six to seven weeks with every other posting including a copy of our quarterly newsletter Northwood Times.

Last year we estimated that we would incur a deficit of £3,610 for the financial year ended 30 June 2025. The actual deficit was lower at £539.57. The prime reasons for this were a lack of increase in our major cost of hall & room hire charges at Fairfield Church and also lower than expected speaker costs as more of our own members and local charities presented to us at our monthly meetings. The accounts show a surplus of £489.74 and a prior year adjustment of -£1,029.31 and when these are combined, we get the deficit value for the year of £539.57.

Our financial reserves are now in line with our policy, so we need only change the subscription rate for next year to cover expected increases in costs. The committee recommend setting the 2025/2026 subscription rate at £45 per person. The committee

Northwood & District u3a - Chairman’s Report for 2024/2025

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also recommend setting the Hardship Subscription Rate at £18. Anybody in receipt of a means tested benefit can apply for this lower rate – which is enough to cover our per member fixed costs and make a small contribution to our variable running costs.

In my last report I said that the key objectives and challenges for the committee were

The first of these three is the core function of the committee and was achieved. A simple statement that belies the effort and attention that was needed to make it all happen.

The key factor in the second objective was the move of our website to a new platform that would present a more attractive, informative and useful “shop window” for both prospective and existing members. That has been achieved, and we also now have a process to allow new members to join online – which is what the “joiners of today” expect. We still need somebody to keep the content fresh and to ensure it stays relevant. We have stepped up our distribution of our trifold flyers in local venues and noticeboards and more are available to anybody that has a home for them.

Finally, we do have the core of the committee for the future. All the officer posts will be filled at the next AGM. There is room for additional committee members, and we welcome anybody that can bring further perspective and energy to the running of our u3a.

Wendy Wyatt and Jean Marks will be leaving the committee, along with myself, but they will both continue to make valuable contributions to our u3a. We are indebted to them both for the enduring wisdom and compassion that they brought to the committee.

This is my last report as I reach the end of my maximum years as Chair. I will be available to the new Chair as required and I will always remember the support and warmth of this u3a’s membership which made my time as Chair so worthwhile and rewarding. Thank you.

Treasurers report

Basis of reporting

As in previous years the accounts are prepared on a receipts and payments basis, which means that only receipts and payments received and made in the year are included, and items that are paid late such as the June hall hire payments made in July are not adjusted for as they would be in Income and Expenditure accounts prepared on an accrual’s basis. This also means that payments that cover a service that runs for period of time such as payments to the Third Age Trust for membership subscriptions, the magazine and the Beacon system that were paid in April 2025 and run for a year to 31 of March 2026 have no prepayment adjustment made.

However, in preparing this years’ accounts I have included a prior year adjustment of £1,029.31, so that four items that should have been in the accounts for 2023,24 and earlier years are not included in the current years’ figures.

Northwood & District u3a - Chairman’s Report for 2024/2025

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The first of these adjustments is £252.50 for money received prior to 30 June 2024 for the 2024 anniversary lunch, which was not paid until August 2024. It will be seen in the 2025 accounts that the sum of £1,033.40 is shown in the balance sheet, which was received prior to the June 2025 year end but not paid until August 2025.

The next prior year adjustment is for £1,061.92 relating to the Third Age magazine for the year to March 2024, which was not paid until September 2024. As detailed above payments to the Third Age Trust for the year to March 2026 were made in April 2025. This adjustment has been made so that there is only one payment appearing in the 2024,25 accounts.

During this year £438 was transferred from the NatWest bank account to the Co-op account for ABP surpluses that had built up over a period. Finally, I have adjusted Social Events by £152.89 so that it does not show a loss. In 2023,24 there was surplus.

The cumulative effect of these adjustments is to reduce the Reserve brought forward from £23,167 to £22,138.

Financial Review

Core Activities

Membership subscriptions have increased by nearly £4,000 this year because of the increase in the subscription rate from £35 to £42 for the full year. Gift Aid has fallen slightly, and all members are encouraged to sign a Gift Aid declaration if possible.

If should be noted that several u3a groups have had their Gift Aid claims challenged by HMRC, which if HMRC is successful in restricting claims would lead to a substantial fall in this source of income. If this were to happen it would give rise to an increase in the membership subscription rate of approximately £8 per person. This issue is currently being dealt with by The Third Age Trust on behalf of all groups.

As can be seen from the accounts payments for the year are similar to the previous year.

As a result of the increase in subscriptions and expenses remaining similar to the prior year levels the result for the year ended 30[th] June is a small surplus of £490, compared to a deficit of £2,930 in the year to 30[th] June 2024.

Wholly Self-Funding Activities

The income under this heading matches the expenditure, but there are timing differences, which is why the income and expenditure figures in the accounts do not agree and why there is a balance in the bank account operated for these activities. For example, money received for a group holiday may have been received before the year end, but the payment may not made until the next financial year.

Partly Self-Funding Activities

Social events and Architecture, Buildings and Places talks aim to be self-funding, but unlike other selffunding activities there is no extract match of income and expenditure and as such they will make a small surpluses or deficits.

Reserves Policy

Northwood and District U3A endeavours to retain a level of reserves that will cover six to twelve months of the regular operating costs, which is considered by the committee to be a reasonable level for this type of charity. Self-funding activities are excluded from the reserves policy.

Declaration

The trustees declare that they have approved this annual report.

Northwood & District u3a - Chairman’s Report for 2024/2025

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Signed on behalf of the trustees

Robert Thomasson Chairman

Alan Morris Treasurer

Northwood & District u3a - Chairman’s Report for 2024/2025

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Northwood & District U3A

Receipts and Payments Account Year Ended 30th June 2025

Core Activities
Receipts
Members subscriptions
Gift Aid
Interest received
Sales - Diaries etc
Receipts
Costs
Income
Sub Totals - Core Activies
Partly Self Funding Activites
Social events
Architecture, Buildings and Places
Totals
Surplus/Deficit for the year
Wholly Self Funding Activites
Anniverary lunch - 2024
Day trips
London walks
Theatre group
Visits group
Walking group holidays
Other
Timing differences
Current
Previous
Year
Year
Payments
27,834.00
23,995
Hire of halls, etc
4,977.78
5,199
Speakers
666.37
642
Catering, including afternoon tea
Third Age Trust - Membership
82.00
0
Third Age Trust - Magazine
-86.30
0
Third Age Trust - Beacon
Printing, stationary and postage
Licences
Charges - Square and Go Cardless
Equipment
Miscellaneous
33,473.85
29,836
1,565.89
3,392
Costs
600.55
668
Speakers
35,640.29
33,896
2,392.50
0
Anniverary lunch
4,752.50
6,148
Day trips
3,914.00
5,783
London walks
18,995.10
12,807
Theatre group
4,376.56
5,253
Visits group
48,476.95
8,550
Walking group holidays
1,415.20
1,523
Other
84,322.81
40,064
Current
Previous
Year
Year
26,121.32
26,310
771.00
820
688.81
537
2,600.00
2,656
1,286.56
1,263
650.00
664
196.81
323
283.09
299
195.96
0
0.00
260
144.51
392
32,938.06
33,524
1,565.89
2,422
646.60
880
35,150.55
36,826
489.74
-2,930
2,392.50
0
4,426.50
5,870
3,621.00
5,698
18,929.58
13,289
4,915.84
4,838
49,128.40
7,016
0.00
2,089
83,413.82
38,800
908.99
1,264

Balance Sheet as at the 30th June 2025

Current Assets
Bank current accounts
Co-op
NatWest
Bank reserve accounts
NatWest instant access
NatWest 95 day
Cash
Prepayment
2025 Anniversary lunch
Reserves
Core activities
1,609.42
2,692
Balance brought forward
8,261.24
7,352
Prior year adjustment
Adjusted balance
131.59
70
Surplus/Deficit
21,920.38
20,315
Self Funding Activities
0.00
90
Balance brought forward
Timing differences
-1,033.40
0
30,889.23 30,519.00
23,167.56
26,097
-1,029.31
0
22,138.25 26,097.00
489.74
-2,930.00
22,627.99 23,167.00
7,352.25
6,088
908.99
1,264.00
8,261.24
7,352.00
30,889.23 30,519.00
0.00
0.00

Examiners Report

I have examined the above Receipts and Payments Accounts and Balance Sheet of Northwood and District U3A and I certify them to be correctly drawn up in accordance with the books and papers presented to me.

Hon. Examiner:

R Edlin

Northwood & District U3A

Receipts and Payments Account Year Ended 30th June 2025

, Current
Previous
Year
Year
Current
Previous
Year
Year
Current
Previous
Year
Year
Current
Previous
Year
Year
Core Activities
Receipts
Memberssubscriptions
GiftAid
27,834.00
4,977.78
23,995
§,199
Payments
Hireofhalls, etc
Speakers
26,121.32
771.00
26,310
820
Interestreceived 666.37 642 Catering,includingafternoontea 688.81 537
Sales -Diaries etc ThirdAgeTrust -Membership 2,600.00 2,656
Receipts
Costs
82.00
-86.30
0
0
ThirdAgeTrust -Magazine
ThirdAgeTrust -Beacon
Printing, stationary and postage
1,286.56
650.00
196.81
1,263
664
323
Income Licences 283.09 299
Charges - Squareand Go Cardless 195.96 0
Equipment 0.00 260
SubTotals-CoreActivies 33,473.85 29,836 Miscellaneous
,
144.51
32,938.06
392
33,524
Aartly SelfFundingActivites
,cialevents
Architecture, Buildingsand
Places 1,565.89
600.55
3,392
668
Costs
Speakers
1,565.89
646.60
2,422
880
Totals
Surplus/Deficitforthe year
35,640.29 33,896 35,150.55
489.74
36,826
-2,930
Wholly SelfFundingActivites
Anniverarylunch -2024
Daytrips
Londonwalks
2,392.50
4,752.50
3,914.00
0
6,148
5,783
Anniverary lunch
Daytrips
Londonwalks
2,392.50
4,426.50
3,621.00
0
5,870
5,698
Theatregroup
Visitsgroup
Walkinggroup holidays
Other
7 18,995.10
4,376.56
48,476.95
1,415.20
84,322.81
12,807
§,253
8,550
1,523
40,064
Theatregroup
Visitsgroup
Walkinggroupholidays
Other
18,929.58
4,915.84
49,128.40
0,00
83,413.82
13,289
4,838
7,016
2,089
38,800
Timingdifferences ; j 908.99 1,264
WI :
Balance Sheetas atthe 30thJune2025
Current Assets Reserves
.
Akcurrentaccounts
“Co-op
NatWest
Bankreserveaccounts
1,609.42
8,261.24
2,692
7,002
Core activities
Balancebrought forward
Prioryearadjustment
Adjusted balance
23,167.56
-1,029.31
22,138.25
26,097
0
26,097.00
NatWest instantaccess 131.59 70 Surplus/Deficit 489.74 -2,930.00
NatWest 95day 21,920.38 20,315 22,627.99 23,167.00
Self FundingActivities
Cash 0.00 90 Balance brought forward
Timingdifferences
7,352.25
908.99
6,088
1,264.00
Prepayment 8,261.24 7,352.00
2025Anniversary lunch -1,033.40 ie)
30,889.23 30,519.00 30,889.23 30,519.00
0.00 0.00
.
Examiners Report
haveexaminedtheabove Receiptsand PaymentsAccounts and Accounts and BalanceSheet ofNorthwood and DistrictU3A
and certifythemtobecorrectlydrawnup inaccordancewiththebooksand paperspresentedto me.
Hon.Examiner:

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R Edlin ;
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