## 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