Trustees, Annual Report for the period
Perid 5tsrt date
Period end date
01 April 2024
To
31
March 2025
Section A
Reference and administration details
Charity name
Holmes Chapel & District u3a
Other names tharlty Is known by
Re8lstered tharlty Of any)
1148879
(jrItys prlndpal address
Holmes Chapel Scout HQ
Parkway
Holmes Chapel, CREWE
Postcode
CW4 7BA
Names of the trustees who mana8e tt* dwrlty
Tte* name
¢Ylk* Ilf •nyl
N•n* OfpUs lor body) tntthd to
appolnttnistee Irfan
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & District u3a
Holmes Chapel & DistrKt u3a
R McNeil
Chair
M Elliott
VKe-Chair
David Savage
C Stru5elis
Secretary
Treasurer
Carole Elliott
Jenny Perrin
Anne Smith
Anne Thomas
Marianne Tomkinson
io
Laurie Yates
Names of the trustees for the charlty. If any. {for example, any custodlan trustees)
Name
Dates arted If not for whole year
Section B
Structure, governance and management
tlescrfptlon of the charftrfs tr1$
Type of governing document
Constitution
How the charity is constituted
Trust
Trustee selection methods
Elected by Membership
Holft Chapel & Dl#rkt u3a
May3)25
Section C
Objectives and activities
The advancernent of education. and in particular the education of older people
and those retired from full time work. including associated artNities conducive
to learning and personal developrnent in Holmes Chapel and its surrounding
localty.
Summary of the oblects of the
tharlty set out In Its g(wemln8
document
Summary of the maln acllvllles
undertsken for the publlc beneflt
In relatlon to these obJeLts
{Indude wlthln thls sectlon the
statutory decIall0 thattrustees
have had regard to the guldance
Issued by the Charlty Commlsslon
publlc benefft)
Facilitate opportunitres for members to participate in activities of their choice
where they can share knowledge and learn from other members
Section D
Achievements and performance
Summary ofthe maln
achlevements of the dmrfty durlng
the year
We have improved our Agenda management and implemented clear terms of
reference for comrntiee meetings
Improvements have been made to front page. functionality and ease of use of
our website for our member5
We have successfully recruited new volunteers and trustees to ensure
committee continuity.
We have improved our govemance.
Membership has increased during the last year to 873.
Section E
Financial review
In accordance with our stated Finance PolKy and recommended practice for
this type of charity, we aim to retsin a level of reserves sufficient to cover six
month5 of regular operating actwtty.
Brlef statement of the charfrfs
pollcy on Teswves
Detalls of anyfunds materlally In
deficlt
None
Section G
Declaration
The trustees dedare that they have apwoved the trustee< report abtr
ned on behalf of the charftys trustees
8nature(5)
Full name{s)
Ruth M¢Neil
David Savage
PosStlon
Chair
Secretary
Date
Holmes Chapel & Dlstrftt u3a
May 2025
||Charity No
(if any)
**1148879**
Period start date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
**Holmes Chapel & District u3a**
Annual accounts for the period|Charity No
(if any)
**1148879**
Period start date
**01/04/2024**
**To**
Period end
date
**31/03/2025**
**Holmes Chapel & District u3a**
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
11,980
-
-
11,980
8,359
88,492
-
-
88,492
61,329
-
-
-
-
-
-
-
-
-
-
-
-
-
-
298
-
-
298
213|
|||100,770
-
-
100,770
69,901|
|||-
-
-
-
-
91,658
-
-
91,658
64,457
-
-
-
-
-
-
-
-
-
-|
|||91,658
-
-
91,658
64,457|
||||
|||9,112
-
-
9,112
5,444|
|||-
-
-
-
-|
|||9,112
-
-
9,112
5,444|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||9,112
-
-
9,112
5,444|
|||31,191
-
-
31,191
25,747|
|||40,303
-
-
40,303
31,191|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- -
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|- -|-|
|||-
9,820
-
50,548|-
-
-
-|- -
- 9,820
- -
- 50,548||
||||||-
7,029
-
37,263|
|||60,368|-|- 60,368|44,292|
||||||13,101|
|||20,065|-|- 20,064||
|||||||
|||40,303|-|- 40,303|31,191|
|||||||
|||40,303|-|**-**40,303|31,191|
||||||-
-|
|||-
-|-
-|- -
- -||
|||||||
|||40,303|-|-
40,303|31,191|
|||-|-|-
-
- -
-||
||||||-
-
-|
|||-|-|- -|-|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
08/01/2026
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going _**Not applicable**_ concern; Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the _**Not applicable**_ charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*||||||
|---|---|---|---|---|---|
|No*||||* -Tick as appropriate||
|**_Please disclose:_**||||||
|**_(i) the nature of the_**||**_change in accounting policy;_**||||
|**_(ii) the reasons why applying the new accounting policy_**||||||
|**_provides more reliable_**|||**_and more relevant information;_**|||
|**_and_**||||||
CC17a (Excel)
08/01/2026
3
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*
|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of any changes;_**|||
|**_(ii) the effect of the change on income and expense or_**|||
|**_assets and liabilities for the current period; and_**|||
|**_(iii) where practicable, the effect of the change in one or_**|||
|**_more future periods._**|||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
08/01/2026
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
**Settlement of insurance**
Insurance claims are only included in the SoFA when the general income recognition
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
£1,000
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year These include cash on deposit and cash|
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**Current asset** equivalents with a maturity date less than one year. These include cash on deposit and cash **investments** equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. Yes No N/a They are valued at fair value except where they qualify as basic financial instruments. **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 774 - - 774 180
and legacies: Gift Aid 2,629 - - 2,629 -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations 8,577 - - 8,577 8,179
Donated goods, facilities and services - - - - -
Other - - - -
Total 11,980 - - 11,980 8,359
Charitable
activities: 88,492 - - 88,492 61,329
- - - - -
- - - - -
Other - - - - -
Total 88,492 - - 88,492 61,329
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - ] -
Income from Interest income 298 - - 298 213
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 298 - - [ 298 213 ]
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - ] -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - ] -
TOTAL INCOME 100,770 - - 100,770 69,901
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
08/01/2026
8
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Activities 38,290 - - 38,290 27,134 - - 27,134
Out & About 41,895 - - 41,895 29,639 - - 29,639
Local History Project 409 - - 409 260 - - 260
Administration 11,064 - - 11,064 7,423 - - 7,423
Total expenditure on charitable
activities 91,658 - - 91,658 64,456 - - 64,456
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 91,658 - - 91,658 64,456 - - 64,456
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or programme**
Activity 1
Activity 2
Other
**Total**|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**This year**
**Last year**|
|---|---|
||- - - -
- - - -|
CC17a (Excel)
08/01/2026
9
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
**19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors**
**Total**
**----- Start of picture text -----**
This year Last year
£ £
- -
9,820.0 7,029.0
- -
9,820.0 7,029.0
**----- End of picture text -----**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|||**This year**||**Last year**||
|---|---|---|---|---|---|
|||**£**||**£**||
|**Trade debtors**|||-|-||
|**Prepayments and accrued income**|||-|-||
|**Other debtors**|||-|-||
||||-|-||
||**Total**||-|-||
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|**Accruals and deferred income**||20,065|13,101|-|-||
|---|---|---|---|---|---|---|
|**Taxation and social security**||-|-|-|-||
|**Other creditors**||-|-|-|-||
||**Total**|20,065|13,101|-|-||
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**_Members paying in_**
**_advance for Out & About_**
**_trips which will take place_**
**_in Financial Year 2025-26_**|**This year**
**Last year**
**£**
**£**
9,881 7,054
16,453 9,881
- 9,881 - 7,054
**Last year**
**_Members paying in_**
**_advance for Out & About_**
**_trips scheduled to take_**
**_place in future accounting_**
**_years._**|
|---|---|---|
|||16,453 9,881|
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## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
50,548
37,263
-
-|
|---|---|
||50,548
37,263|
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
-
- - - -
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**Amounts paid or benefit value**
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**----- Start of picture text -----**
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**Office Equipment**
**Office Supplies**
**Postage Costs**
1,384
**Travel**
**£**
**This year**
1,093
74
**TOTAL**
-
86
**8**
**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**
131
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**Subsistence**|**£**
**This year**
1,093
74
-
86
131|9
8
**£**
-
172
134
**Last year**
**FALSE**|
|---|---|---|
|||
323|
||**8**
|**4**|
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
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**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report
on the accounts
Soctlon A
Independent Examlnerfs Report
Report to th• trust•
Holmes Chapel & Dlstrlct u3a
On accounts for th• year
•nd•d
31•1 March 2025
Charlty no. 1148879
S•t out on pag•s
I report to the charlty truste68 on my examSn8tlon of the fxcounts ol the
above charity (the "TN8f> for the year ended 3110312026.
R••pon•lbllltl•• and
ba•1• of report
As the chartty's Iru8tees. yw are re8pon3lble lor Ihe prepara11 ol t
account8 In rdance wlth the requirements of the Ch8rltles Act 2011
(Ihe Acr).
I report In respecl of my examinalSon of Ihe Tru8t'3 coun1$ carrled out
under $edic 145 01 the Charltle8 Act 2011 and in carrying Out my
examination. I have lollowed all the appllcable Directions given by lh•
Charlty Coml88ion undor seclion 145(5)(b) ol Ihe Acl,
Independent
examlnerf• 8tst•ment
I have completed my examnallon. I confirni that no materfal mattern have
corne to my attenllon In connectlm wlth the exarnlnall (other than that
dlsclosed below ? whbch olve8 me cause to belleve that In any malerlal
re8P8Ct:
• aCCnIlna record8 wern nol kepl In acc(xdance vlth Section 130 of tho
Charlties Acl, or
. the accounls dkl not xcord wlth tho accounllng rec¢xd8; or
. Ihe acLyJunts dld nol compty wlth the appllcable requiremen18 concemlfVJ
the fom and conienl of the account8 Set out in the Charilles (AcCnIS and
Reports) Regulatlons 2CQ8 other than any requlremenl Ihal Ihé a(xount8
give a 1rue and fair eW vthlch18 not a rnatter consldered as part of an
independeni examlnallcffi.
Slgn•d:
Dat•:
12thl202(
Nam•:
KEITH SAYWELL
R•levant prof•s8lonal
quallllcatlon(•) or body:
CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS
Addm•:
IER
October 2018