cH￿rry REGISTRATION NUMBEFL. 1149472
Shepway and District U3A
Unaudited Financial Statements
31 March 2024
Chartered Certified Accountants
134 High Street
Hythe
K8nt
CT215LB

Shepway and Distrlct U3A
Financlal Statements
Year ended 31 March 2024
Page
Trustees, annual report
Independent exarninerfs report to the trustees
statement of financial activities
Statement of finandal position
Notes to the financial ststements

Shepway and District U3A
Trustees. Annual Report
Year ended 31 March 2024
Th8 trustees present thelr rep)rt and the unaudited financial statsments of thè charty for the year
ded 31 March 2024.
Reference and administrative detali s
Reglstered Charfty namE
Shepway and Dist￿ U3A
Charity registration number
1149472
Prlncipal office
81A Seabrook Road
Hythe
CT215QW
Kent
Th8 trustees
Mr Anthony Scofield
Mrs Chrisline Hughes
Mr David Warren
Mrs Eileen Presland
Mr Gehad Homsey
Mr5 Jacqui Bray
Mr John Hubbard
Mrs Jacqueline Mad(
Mrs Kathe￿ne ROb￿son
Mrs Linda Fdlows
Mr Roger Curd
Mr Ri)3er Wood
Mr Stephen O'Nelll
Independent exarniner
Maxine Gambfill FCCA PG Lernc￿ LLP
StFUCtur4 govèrnance and management
Shepway and Districl U3A is an independent tharity followrng the guidance and receiwng the support
of The Third Age Trust. a naticmal body that oversees U3As throughout the United Kingd￿. The
trustees. w(xk Is on a voluntsry basis wrylhout payThenL
Objoctlve8 and activlties
The main objethe3 of the charity are the advancement of education and. in p8rbcutar. the education
of older people and those 7dtho are retired from full time work by ali means. induding associated
activtties conducive to leaming and personal development in Folkestone, Hythe, New Romney and the
surrounding area.

Shepway and District U3A
Trusteés, Annual Report (condnuedl
Year ended 31 March 2024
Oblectlves and actlvltles (¢onllftuedJ
Summary of main activities undertaken:
The study groups and activity groups of our U3A are led and organised by our members primarily
around the interests of other members. The membership is made up of those no longer in full-time
employm8nt and in general who wish to continue leaming new skills and PTactisitvJ old ones.
Membership of our U3A is open to all. with no minimum or maximum age limil.
We, the trustees. are mindfijl of the Charity Commission's guidan￿ on public benerrt as li appfies to
the activitses of charitie5. We consider that promoting learning and recreational activities benefit5 our
members. general health and well-being considerably.
Most referrals to our U3A are by word of mouth. We have found no need to advettise our exist8nce on
a grand Scale. although we regularly have a stsll at local events to ensure our community are fully
infc*med about US.
The Shepvray area benefits from being a sunny. Goastal region and attracts a lot of r9tir8es. Many
newcomers say how voluable the U3A is 88 8 mean8 to establlsh th8rns8lve3 In Ihe area and to meet
newfriends who havg mutual interests.
Some long-term resldents have diScove￿d Ihe U3A for the first time and find it a ]￿elIne, helping them
live with widowhood or a $lngle lrfe in retirement. without lonellness and isolation. The U3A allows them
to participat8 Wth a 'community of leamers and doers. in a wide variety of Interests and acllbffties
outside thelr home.
All our trustees and group leaders are volunteors and without thelr efforts and dedication we Gould not
function. We are extremely grateful for and constsntly Impressed by the willingness of Individuab to
gNe their time and energy to promote the teaming and enloyTnent of Ilfe expressed by the U3A
membershlp.

Shepway and District U3A
Trustees. Annual Report (¢tsntlnu8&)
Year ended 31 March 2024
A¢hi•vements and performance
Below, 1$ a full list of groups whlch we offered in 2023-24.
Some of our courses follow DVD instruction in groups and some are led by an enthusiastic mwnber
th skrll and knowledge to pas5 on and many a￿ simply groups of those who Share an inter&st and
wish to leam togelher. often sharing the 18adership and Tnanagement of the group. We aim to offer
LM)th mentsl and physical exercise Ihrough our group activities. We have a programme of monthly
speakers give tslks on a wide range of subjects.
Our groups..
Aftwnoon Tea on the Marsh
Art- Mixed Media
Badminton
Bird Watching
Bolivia
Book Circ4e- 3 groups
Bridge
Canasta
Chess
Cllmate In Crisis
Lomputer Users
ooklng Live
Crafting Club
Crlbbage
Critical Analysis of Poelry
Current Affairs - 3 branches
Cyding
Dance
Earty Evening Ddnks
Earth Science
EnglaThJ - Roman to Nornan Tlmes
Famity History
Flora, Fauna and Foraglng
Flower Arranging
French- Beginners, Conversath)n and Intemiedi8ts
Gardening 1 & 2
Golf
ltslian Beginners
Kurling
Lata Middle Ages
Line Dancing
Lo(xl History
Mahjong
Meditati(
Mid-week Supper Club
Music- Class￿1
Music & Drama
Novels
Patchwork & Sewing
P8tanque- Elham
Petanque- Folkeston8
Philosophy
Photography
Pickleball

Shepway and District U3A
Trustees. Annual Report (¢ofttlDuédJ
Yèar ended 31 March 2024
Pilates
Play Readlng- Folkestone
Play Reading- Hytha
Poety
Recorder
Rummikub
Saturday Dining
Science, Philosophy. Spiritual
Scone Ranger5
Sewng Workshop
Shakespeare
Singing for Lrfe
Swing Band
Table Tennis
Tai Chi- Clas5 1- Fom
Tai Chi- Class 2- Qigong
Tai Chi- Class 3- Qigong
Toi Chl- Qas¥ 4- Sticks
Tai Chi- Class 5- Form
Ten Pin B0￿Ing (Friday Group)
Ten Pin Bowling (Tuesday Gr(wJp)
Ukulele
Walks- Longlshort
Whist & Other Card Games
Wriltng Cirde
Your Favourite Poems
Flnandal revl¢w
In the year ended 31 March 2024 th& charftys total income was £51366. and the tharitl$ total
8xpendibJre £49.083. The brought forward funds were £24.673 as at 1 April 2023, and the surplus of
income over expendrture in the current year resulted in the cary forward balance of £27.956 as at 31
Marth 2024. We alm to cary fonvard about enough each year to ensure that we can cover any
unexpected shortfall in subscriptM)n5 or any unforeseen price kncreases to hall hire or course materials.
Our reserve amount covers the expenses of winding up our U3A should ihat be necessary. This is
calculated ￿ approximately 6 months running costs.
Most of our funds come from subscriptions and the 4>xasional donati(￿. We recetved our first grft aid
pajment in 2014. This annual income is a most welcome and valuable addition to ¢JJr funds. Our
expenditure is used to malntain our mambership of the Third Age TTUSt and to send the TAT magazine
to all our members. We PUTchase any course materials requlred to the grwps. We also fund a
rtewsletter. ￿1¢h is ￿￿Tibuted monthly, to communicate with our membership.

Sh•pway and Distrl¢t U3A
Tru8t••s' Annual R•port
Yev ended 31 Ma￿h 2024
Tho tru•t•es' annu￿ r•port wJ• •pwth•J on l L.1.. -_Lvuk•nd *n•d on bthaw ofth• board ¢
Mr Jthn Hutèvd

Shepway and District U3A
Independent Examinerfs Report to the Trustsés of Shepway and Distrlct U3A
Year ended 31 March 2024
I report to the trustses on my examination of the financial statements of Shepway and Distrlct U3A
(Ihe charitrf) for the year ended 31 March 2024.
Responsibilities and basls of report
As the trustees of the charity you are r8sponsible for the preparation of Iha financial statements in
accordance wth the requirements of the Charitses Act 2011 ('Ihe ACY).
I report in ￿Spect of my examination of the charitrfs financial slatements out under section 145
of the 2011 Act and in Ca￿Ying out my examination I have followed all th8 apFAi(2ble Directions given
by the Charity Commission under section 14515>lb) of the ACL
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect.
accounting rewrds were not kept In respert of the ch81ity a8 required by section 130 of Ihe
AGt- or
the fin4nGial statements do not accord with those rpn>rd$", nr
the financial statements do not comply with the appllcable requirements conceming the fomi
and conlenl of accounts set out in the Charities (Accounts and Report31 Regulations 2008
other than any requirement that the accounls give a 'lrue and faif vi8w which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters In connection bMth the examination to
which attentlon should be drawn in this repc*t In order to enable a pr¢)per understanding of the
accounts to be reached.
.A.
Maxine Gambrill FCCA
PG Lemijn LLP
Independent Examiner
22-26 Bank Street
Heme Bay
Kent
CT6 SEA
11 October 2024

Shepway and Distrlct U3A
Statement of Financial Activiti•s
Year ended 31 March 2024
2024
Unrestricted
funds Totsl funds Totsl fijnds
2023
Income and endowments
Donations and legacie5
Investment income
52.352
14
52,352
14
46.629
Totsl income
52.366
52,366
46.638
Expendlture
Expenditure on charitable activities
Oiher expendlture
Total expendlture
49.023
49.023
47,614
72
49.083
49.083
47.686
Net Incomel(expendlturn) and ngt movem•nt in funds
3.283
3.283
(1,048)
Reconclliation of funds
Totsl fijnds brought forward
Total funds carried fopward
24.673
27.956
24,673
27,956
25.721
24,673
The statement of financial a¢tlvlltes includes all gains and losses ￿CognISed In the year.
All income 8nd expenditur8 derive from conynulng actlvftles.
The not•s on pages g to 14 f¢wm part of these fin•n¢ial statsments.

Shepway and District U3A
statement of Flnan¢lal Po•ltlon
31 March 2024
2024
2023
Cash at bank •nd In hand
47.139
43.874
Cv•thtorn: am(wn¢• fallkng within on• y•ar
13
19,183
27,956
27,956
27.956
19.201
24,673
24.673
24.673
Total assets1•8• cuvv•nt ￿bIlItI••
Fund• olth• ch•rfty
27.956
24,673
24.673
Totsl charlty furn1¥
15
nandal statem4*ts Iiiire apyov*l by the bo•rd of Iiustee$ arKI aulhryiied for Is%J• on
. .￿￿￿.&*#￿d are slgned on behaf of the board by.
MrJohn H￿bard
Th• nol•* on p•g•* 9 10 14 forni W of th•¥* flnanGi•I slat•m•

Shepway and Dlstrict U3A
Notes to the Flnanclal Statements
Year ended 31 March 2024
General informatlon
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is 81A Seabrook Road, Hylhe, CT21 5QW.
KenL
Statement of compliance
These financial statements have been prepared in compliance wth FRS 102. The Financial
Reporting Standard applicable in the UK and the Republic of Ireland.. the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charilies
SORP {FRS 10211 and the Charithes Act 2011.
Accounting policies
Basis of preparatlon
The financial ststements have been prepared cffl the historical cost basis, as modified by the
revaluation of certain flnancial assets and liabilitles and investment properties measured at fair
value thm(Igh Inrnm8 or expenditure.
The finandal statements are prepared in stsding, which is the functional currency of th8 entty.
Going concern
There are no materlal uncertainties about the charitvs ability to continue.
Judgements and key sources of estimation uncertalnty
The key assumptions and other sources of estimaiion uncertainty that have 8 significant risk of
¢au5ing a material adjustment to the Carr￿ng amounts of assets and liabilr(ies within the next
financaal year are as follows; none.
Fund aceountlng
Unrestricted funds are available use at the discretion of the trustees to further any of the
tharitys purposes.
Designated funds are unrestricted fijnds earrnarked by the trustees for particular future project or
commitmer]t.
Restricted funds are subjected to restrictions on their expenditure dedared by the donor or
through the terms of an appeal. and fall into one of two sutkclasses: restricted income fijnds or
endowment funds.

Shepway and Dlstrlct U3A
Notes to the Flnanclal Statèments {¢onrtlnued)
Year ended 31 March 2024
Accounling policles {condnu8d)
Incoming resources
All incoming resources are induded in the statement of financial actIv￿leS when entttlemerrt has
passed t() the charity.. Fi is probable that the economic beneffts associated the transaGtion will
flow to the charity and the amount can be reliably measured. The following speufic poltcies are
applied to particular categories of income:
income frDm donations or grants is recognised when there is eviden￿ of entitlement to the
giL receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entittement is established.
income from donated goods is measured at the fair value of Ihe goods unless this is
irnpractical to measure reliably, in which case the value is derived from the cost to the donor
or Ihe estimated resale value. Donated facilities and services are recognised in the accounts
when re￿iVed if the value can be reliably measured. No amounts are included for the
wiiliibutiuii uf yL411Wdl vulu11￿¥Ys.
income from contracts ft)r th8 supply of seDAces Is recogrrised with the dellvery ot the
contracted servi¢e. This is classified as unrestricted funds unless there is a contractual
requirement for it to be Spent on a particular and retumed if unspent. In whlch ¢ase
it may be regarded as re$tri¢ted.
Re$our¢es eXp￿ded
Expenditure is r8cognlsed on an accruals basls as a Ilabllty Is Incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headlngs of the statement of
financial activities to which it relates:
expenditure on ralslng funds includes the costs of all fundraising activitses, events. non-
charitable tradlng activities, and the sale of donated goods.
expenditure on tharitable adivitie5 includes all costs incurred by a charity in undertaking
acttvities that further its charrt8ble aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of th8 thariiy apportioned to tharitable
activities.
other expenditure includes all expenditure that is neither related to raising fundg for the
charity nor part of its expenditure on charilable activiltes.
AJI costs are allocated to expenditure Catego￿ reflecting the use of the resource. Direct costs
atbibutable to a single activity are alIc￿d diredy to that activity. Shared costs are app)rtioned
betsveen the activities they contribute to on a reasonaEAe. justIf￿bIe and conslstent bas1S.
Financial instruments
The tharity had only basic financial instruments during the period under review.
10

Shepway and Dlstrlct U3A
Notes to the Flnanclal Statements (eonllftued)
Year ended 31 March 2024
Donations and legacles
Unrestricted Totsl Funds Unrestricted Totsf Funds
Funds
2024
Funds
2023
Donations
Donath'ons
Glft aid
SubspAiptions
Member5, meetings
Course fe?5
Members. film night
Events
Sale of calendars, diaries, etc
383
4.￿9
28.137
383
4,569
28,137
457
4.311
25.642
287
9.841
1.039
4.974
78
457
4.311
25,642
287
9.841
1.039
4.974
78
12.276
1.267
5.720
12.276
1.267
5,72D
52,352
52,352
46.629
46.629
Invostm•nt income
Unrestricted Total Fundg Unrestricted Total Funds
2024
Funds
2023
Bank Intwast receivable typg 1
14
14
Expendlturo on charltsble actlvltles by lund type
Unrestrlcted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Hall hire
Refreshments
Speakers
Ucencés
Events
Direct mall - U3A news
P4Jmini5tration
Equipment
Capitstion
Admln bulletin
pport costs
33,949
33.949
56
520
838
4,738
2,218
1,760
68
3,100
948
828
33.645
33,645
223
265
520
838
4,738
2,218
1,760
68
3,100
948
828
265
806
5,086
1,684
718
313
2.988
1,056
830
718
313
2.988
1.056
830
49.023
49,023
47,614
47.614
11

Shepway and District U3A
Notas to the Financial Statements {¢￿tInUed}
Y8ar •ndad 31 March 2024
Expenditure on charilable activities by a¢tivity type
Acliwti8S
undertaken
dlre¢tly Support costs
Total funds
2024
Totsl fund
2023
Hall hir8
Refreshments
Speakers
Licences
33,949
56
520
838
33,949
33,645
223
265
520
838
kri]
Ev8nts
Dlrect mail- U3A news
Adminlstratton
Equipment
Capitation
Admin bulletin
Governance Costs
4,738
2,218
1,760
68
3,1fy)
4.738
2,218
1.760
68
3,100
5,086
1.684
718
313
2,988
1.056
830
828
828
48,195
828
49,023
47,614
Analysls of support costs
Total 2024 Totsl 2023
Govemance costs
828
Other •xpenditur•
Unrestricted Totsl Funds Unrestrfcted Total Funds
Funds
2024
Funds
2023
Bank charges
60
60
72
72
10. Independont examination fees
2024
2023
Fees payable to the independent examinerfor.
IndeFend8nt examlnalion of th8 financial statements
828
828
11. Slaff costs
The average head count of employ88s during the year was Nil (2023: Nil).
No employee received employee beneffts of rn0￿ than £60,000 during the year {2023: NII).
12

Shepway and District U3A
Notes to tho Financlal Statements {eondn¢rtdJ
Year ended 31 March 2024
12. Tn￿tee femuneration and expenses
No remuneration or other benefits from employynent vAth the charity or a related enttty were
received by ihe trustees.
No tru5te8s expen58s have be8n incu￿ed.
13. Creditors: amounts lalllng due within one year
2024
2023
Trade t¥editors
Accruals and deferred income
233
18.950
19.183
234
18.967
19.201
14. Deferred Incorne
2024
2023
Amount deferred in y•ar
18,122
18.139
15. Analysrs of charltsble fund8
Unrnstrl¢ted funds
31 March 202
1 April 2023
Income Expenditure
General funds
Unrestricted fund 2 - desc in alc5
24,673
24,673
3,283
27,956
52,366
52,366
(49,083)
149,083)
24.673
At
31 March 202
1 April 2022
Income Expenditure
General funds
Unrestricted fund 2- desc in alcs
25.721
25.721
(1.048)
24.673
46,638
46,638
147,686)
147.686)
25,721
13

Shepway and Dlstrict U3A
Notas to the Flnanclal Statemonts {eOttlthir
Year ended 31 March 2024
l& Anatysls al net a8S•ts b•twe•n funds
Unrestricted Totsl Funds
Funds
Current a588ts
Creditors less than 1 ygar
Net assets
47.139
119,183>
27.956
47,139
{19.183)
27.956
Unre5triGted Total Funds
Funds
2023
Current assets
Creditors less than 1 year
Net assets
43,874
(19.201)
24.673
43.874
(19.201)
24.673
14