St Helens U3A
Charity number 1145707
Annual Report and Financial Statements
for the year ended 31 March 2025
St Helens U3A
Annual Report and Financial Statements
for the year ended 31 March 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 |
| Examiner's report | 3 |
| Receipts and payments account | 4 |
| Statement of assets and liabilities | 5 |
| Notes to the accounts | 6 to 7 |
Prepared by the Greater Merseyside Community Accountancy Service
1
St Helens U3A
Trustees' report
The Trustees during the year were:
Name Position Irene Kearney Chair Monica Hughes Vice Chair and groups Co-ordinator Katharine Partridge Treasurer Brenda Knowles Secretary/minute secretary David Charlston Membership Secretary Joseph David Pearson Safeguarding Officer Lynn Pickersgill Assistant membership secretary Lillian Cotham Assistant treasurer Barbara Hennessy Speakers' Secretary Susan Heneghan Buddy Co-ordinator Jan Chelton Trustee Officers who are not trustees Andrea Knowles Web facilitator Pam Bolton Beacon Administrator
Method of appointment
Trustees are appointed with regard to the skills, knowledge and experience needed for the effective administration of the charity.
Principal address
153 St Helens Road Eccleston Park Prescot L34 2QB
Bankers
Natwest Bank plc 5 Ormskirk Street St Helens Merseyside WA10 1DR
Governing document
Constitution adopted 20th April 2011 as amended on 10 June 2015 as amended by scheme dated 12 July 2018
Objects of the organisation
The advancement of education and, in particular, the education of older people and those who are retired from full time work, by all means including associated activities conducive to learning and personal development, in St Helens and its surrounding locality.
Independent examiner
on behalf of:
Greater Merseyside Community Accountancy Service
Beacon Building College Street St Helens WA10 1TF
2
St Helens U3A
Independent examiner's report on the accounts of
St Helens U3A
for the year ended 31 March 2025
I report on the accounts of the charity for the year ended 31st March 2025, which are set out on pages 4 to 7
Respective responsibilities of trustees and the examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act:
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.
Basis of Independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Williams MAAT Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF
3
St Helens U3A
Receipts and payments account
for the year ended 31 March 2025
| Notes 2025 Unrestricted funds £ Receipts Grants and donations (2) 177 Membership fees 7,858 General Meeting 1,040 Group Meeting 36,325 Gift Aid 1,506 Other incoming resources 2,020 Interest received 444 Theatre group activities 8,882 Contributions for events & trips 9,535 Total receipts 67,788 Payments Third Age Trust 2,736 General Meeting 1,174 Group Meeting 35,112 Other Meetings 1,264 Newsletter / Printing 97 Administration Costs 2,368 Training / Conference attendance - Group Requests - Other expenditure 1,526 Accountancy 315 Theatre group activities 8,258 Trips & Events 9,643 Total payments 62,493 Net receipts / (payments) 5,294 Transfer in from social activities - Cash fund balances brought forward 27,971 Cash fund balances carried forward 33,265 |
2025 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2025 Total funds £ 177 7,858 1,040 36,325 1,506 2,020 444 8,882 9,535 67,788 2,736 1,174 35,112 1,264 97 2,368 - - 1,526 315 8,258 9,643 62,493 5,294 - 27,971 33,265 |
2024 Total funds £ 28 10,668 1,254 34,796 3,357 168 300 7,785 8,138 66,494 2,728 1,070 32,535 622 2,645 2,628 714 130 - 180 7,314 7,464 58,030 8,464 - 19,507 27,971 |
|---|---|---|---|
4
St Helens U3A
Statement of assets and liabilities
as at 31 March 2025
| 2025 Unrestricted Cash funds £ Cash at bank current account 7,955 Theatre group account 2,267 Social Account bank 3,603 Reserve account 19,440 Total cash funds 33,265 |
2025 Restricted £ - - - - - |
2025 Total £ 7,955 2,267 3,603 19,440 33,265 |
2024 Total £ 9,965 1,611 5,399 10,997 27,971 |
|---|---|---|---|
Approval of the accounts
The annual report and accounts were approved at a meeting of the Trustees held on 10th July 2025
Name: Irene Kearney Chair Signed:
Name: Katharine Partridge Treasurer Signed:
on behalf of the Trustees
5
St Helens U3A
Notes to the accounts
for the year ended 31 March 2025
1 Accounting Policies
a Basis of accounting
The Trustees have taken advantage of section 42 (3) of the Charities Act 1993 and have prepared the accounts on a receipts and payments basis.
b Taxation
As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
c Fund accounting
Funds held by the charity are either:
Unrestricted general funds
These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds
These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds
These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
6
St Helens U3A
Notes to the accounts continued
for the year ended 31 March 2025
| 2 Grants and Donations Donations |
2025 Unrestricted funds £ 177 177 |
2025 Restricted funds £ - - |
2025 Total funds £ 177 177 |
2024 Total funds £ 28 28 |
|---|---|---|---|---|
3 Trustee remuneration and expenses
No trustees received any remuneration or expenses during the accounting period.
4 Related party transactions
There were no related party transactions during the period
7