CHARITY REGisfRATION NUMBER: 1149472
Shepway and District U3A
Unaudited Financial Statements
31 March 2025
DRAFfACCOUNTS
LEM
NLL
Chartered Certified Accountants
134 High Street
Hythe
Kent
CT215LB

Shepway and District U3A
Trustees. Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudited finan￿al statements of the charity for the year
ended 31 March 2025.
Reference and administrative details
Registered charity name
Shepway and District U3A
Charity registration number
1149472
Principal office
81A Seabrook Road
Hythe
CT215QW
Kent
The trustees
Dr Anthony Scofield
Mrs Christine Hughes
Mr David Warren
Dr Gehad Homsey
Mrs Helen Peverett
Mrs Jacqui Bray
Mr John Hubbard
Mrs Jacqueline Mack
Mrs Katherine Robinson
Dr Linda Fellows
Mr Roger Wood
Mr Stephen O'Neill
(Appointed 8 May 2024)
Independent examiner
Maxine Gambrill FCCA PG Lemon LLP
Structure, governance and management
Shepway and District U3A is an independent charity following the guidan￿ and receiving the support
of The Third Age Trust, a national body that oversees U3As throughout the United Kingdom. The
trustees, work is on a voluntary basis wthout payment.
Objectives and activities
The main objectives of the charity are 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 leaming and personal development in Folkestone, Hythe. New Rofflney and the
surrounding area.
Draft Accounts
16:37 on 8 July 2025

Shepway and District U3A
Trustees. Annual Report (contlnued)
Year ended 31 March 2025
Objectives and activities (continugd)
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
employment and in general who wish to continue leaming new skills and practising old ones.
Membership of our U3A is open to all, with no minimum or maximum age limit.
We. the trustees, are mindful of the Chartty Commission's guidance on public benefit as it applies to
the activities of charities. We consider that promoting leaming and recreational activities benefits our
members, general health and well-being considerably.
Most referrals to our U3A are by word of mouth. We have found no need to advertise our existence on
a grand scale, although we regularly have a stall at local events to ensure our community are fully
informed about us.
The Shepway area benefits from being a sunny. coastal region and attracts a lot of retirees. Many
newcomers say how valuable the U3A is as a means to establish themselves in the area and to meet
new friends who have mutual interests.
Some long-term residents have discovered the U3A for the first time and find it a lifeline, helping them
live with widowhood or a single life in retirement, without loneliness and isolation. The U3A allows them
to participate with a 'community of learners and doers. in a wide variety of interests and activities
outside their home.
All our trustees and group leaders are volunteers and without their efforts and dedication we could not
function. We are extremely grateful for and constantly impressed by the willingness of individuals to
give their time and energy to promote the leaming and enjoyment of life expressed by the U3A
m8mbership.
Draft Accounts
16:37 on 8 July 2025

Shepway and District U3A
Trustees. Annual Report (continue
Year ended 31 March 2025
Achlevements and perfornian¢e
Below, is a full list of groups which we offered in 2024-25.
Some of our courses follow DVD inslruclion in groups and some a￿ by an enthusiastic member
with skill and knowledge to pass on and many are simpty groups of those who share an interest and
wish to leam together. often sharing the leadership and management of the group. We aim to offer
both mental and physical exercise through wr group actsvibes. We have a programme of monthly
speakers who give talks on a wide range of subjects.
Our groups:
Afternoon Film Matinée
Afternthjn Tea on the Marsh
Art - Mixed Media
Badminton
Bird Watching
Bolivia
Book Circle - 3 groups
Bridge
Chess
Climate in Crisis
Computer Users
Cooking Live
Crafting Club
Cribbage
Critical Analysis of Poetry
Cuffent Affairs - 3 branches
Cycling
Earty Evening Drinks
Earth Science
England - Roman to Nomian fimes
Family History
Film Club
First Fiiday Coffee
First Monday Breakfast Club
Flora, Fauna and Foraging
Flower Arranging
French - Beginners, Conversation arKI Intemwdiate
Gardening 1 & 2
Golf
Kurling
Line Dancing
Local History
Mahjong
Meditation
Mid-week Supper Club
Music - Classical
Music & Drama
Novels
Patchwork & Sewing
Petanque - Elham & Fotkestone
Philosophy
Photography
Pickleball
Pitates
Draft Accounts
15:01 on 23 Juty 2025

Shepway and District U3A
Trustees, Annual Report (¢onOnu
Year ended 31 March 2025
Play Reading - Folkestone
Poetry
Rurnmikub
Saturday Dining
Science, Phik)sophy & Spirituality
Scone Rangers
Shak8speare
Singing for Life
SV￿ng Band
Table Tennis
Tai Chi- Class 1- Form
Tai Chi - Class 2 - Qigong
Tai Chi - Class 3 - Qigong
Tai Chi - Class 4 - Stlcks
Tai Chi- Class 5- Fomi
Ten Pin Bowling (Friday Group)
Ten Pin Bowling (Tuesday Group)
Ukulele
Walks - Longlshort
Whist & Other Card Games
Writing Circle
Your Favourite Poems
Financial review
In the year ended 31 Marth 2025 the charitys total income was £55.252, and the charivs total
expendtture £55.399. The brought forward funds were £27.956 as at 1 April 2024, and the deficit of
income over expendi￿re in the current year resulted in the fOr￿drd balance of £27,809 as at 31
March 2025. We aim to cary fO￿ard about enough each year to ensure that we can cover any
unexpected shortfall in subscriptions or any unforeseen price increases to hall hire or course materials.
Our reserve amount covers th8 expenses of winding up our U3A should that be necessary. This is
calculated on approximately 6 months ￿nnIng costs.
Most of our funds come from subscriptions and the (￿￿SK)nal donati(M. We rec£lved our first gift aid
payment in 2014. This annual ￿coMe is a most welcome and valuable addition to our funds. Our
expenditure is used to maintain our membership of the Third Age Trust and to send the TAT magazine
to all our members. We purchase any course matwials required to run the groups. We also fund a
newsletter. which is distributed monthly. to communicate th our membership.
.. arKI signed on behalf of the tM)ard of
The trustees, annual rep)rt %Yas approved on .................... .
trustees by.
Mr Stephen O'Neill
Trustee
Draft Accounts
15=01 on 23 July 2025

Shepway and District U3A
Independent Examinerfs Report to the Trustees of Shepway and District U3A
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Shepway and District U3A {'the
charity'l for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial ststements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the chariws financial statements carried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charty Commission under section 145(5){b) of the Act.
Independent examinerfs statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination gmng me cause to believe that in any material respect-.
accounting records were not kept in respect of the chanty as required by section 130 of the
Act., or
the financial statements do not accord with those records- or
the financial statements do not comply wth the applicable requirements Concerning the form
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requiremenl that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Maxine Gambrill FCCA
PG Lemon LLP
Independent Examiner
22-26 Bank Street
Herne Bay
Kent
CT6 SEA
Draft Accounts
16:37 on 8 July 2025

Shepway and District U3A
Statement of Financial Activities
Year ended 31 March 2025
2025
Unrestricted
funds Total funds Total funds
2024
Note
Income and endowments
Donations and legacies
Investment income
55,236
16
55,238
16
52,352
14
Total income
55.252
55,252
52,388
Expenditure
Expenditure on charitable activtties
Other expenditure
Total expenditure
54.911
488
54,911
488
49,023
60
55.399
55,399
49,083
Net (expenditure)lincome and net movement in funds
(147)
(147)
3,283
Reconciliation of funds
Total funds brought forward
Total funds carried forward
27,9
27,956
27.809
24,673
27,809
27,956
The statement of financial activities includes all gains and losses re¢ognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 8 to 12 forni part of these finan¢ial statements.
Draft Accounts
16:37 on 8 July 2025

Shepway and District U3A
Statement of Flnanclal Position
31 March 2025
2025
2024
Current assets
Debtors
Cash at bank and in hand
12
621
51.879
47,139
47.139
52.500
Credftors: amounts falllng due wfthin one year
Net current assets
13
24.691
19.183
27,809
27,956
Total assets ￿$$ current Ilabllltles
27.809
27.809
27.956
27,956
Net assets
Funds of the charrty
Unrestricted funds
27,809
27,956
27,956
Total charity funds
15
27,809
These finanrial statements were approved by the ￿ard of trustees and authorised for issue on 11
October 2024. and are signed on behalf of the LM)ard by.
Mr Stephen O'N￿11
Trustee
The notes on pages 8 to 12 form part of theso finandal statement&
Draft Accounts
15..01 on 23 July 2025

Shepway and District U3A
Notss to the Financial Statements
Year ended 31 March 2025
General InfOrn￿￿1On
The charity is a public benefit entity arKI a registered charity in England and Wales and is
unino)rporated. The address of the principal Offi￿ is 81A Seabrook Road, H￿e. CT21 5QW,
Kent.
ststement of compliance
These financial statements have been prepared in compliance with FRS 102, The Flnandal
Reporting Stsndard applicable in the UK and the Republic of IrelarKI'. the Statement of
Recommended Practice applicable to charÈties preparing tr￿1r aco)unts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {Charbties
SORP (FRS 102)) arKI the Charities Act 2011.
Accounting pollcies
Basis of preparation
The financial statements have been prepared on the historical ￿$t basis. as modified by the
revaluation of certain financial assets and liabilities arKI investrnent properties measured at fair
value through income or expenditure.
The financtal statements are prepar&J in sterling. whith is the funCt￿￿al currency of the entity.
Going concern
There are no material uncertainties about ts charityls abilty to continue.
Judgements and key sour¢es of estlmation uncertainty
The key assumptions and other swrces of estimation uncertainty that have a slgnrfi￿nt risk of
causing a material adjustment to trie c2rying amounts of assets arKI ￿ab}lItIeS Mrithin the next
financial year ar8 as folk)ws". none.
Fund accountlng
Unrestricted funds a￿ available for use at the diS￿et10n of the trustees to further any of th8
charitys purposes.
Designated funds are unrestiicted funds &¥Ma￿ed by the trustees for particular futu￿ project or
commitmenL
Restricted funds are subjected to restriths on their expendilure dedared by the donor or
through the terms of an appeal, and fall into one of two su￿￿aSses. restricted income funds or
endowment furKIs.
Draft Accounts
15:01 on 23 July 2025

Shepway and District U3A
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies {￿ntinued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity- it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gwfl, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates-
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefrt of its beneficiaries. including thosa
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expendtture on charitable activities.
All costs are allocaled to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity- Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
The charity had only basic financial instruments during the period under review.
Draft Accounts
16:37 on 8 July 2025

Shepway and District U3A
Notes to the Financial Statements (Contlnued)
Year ended 31 March 2025
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
Gift aid
Subscriptions
Course fees
Members. film matinée
Events
1.125
2,371
28.145
16.628
1.276
5.691
1,125
2,371
28.145
16,628
1,276
5,691
383
4,569
28.137
12,276
1.267
5.720
383
4.569
28,137
12,276
1,267
5,720
55.236
55,236
52.352
52,352
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest re￿iVed
16
16
14
14
Expenditure on charitsble activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Hall hire
Refreshments
Speakers
Licences
Events
Direct mail - U3A news
Administration
Equipment
Capitation
Admin bulletin
Support costs
39.347
30
385
872
5,026
2,636
803
526
3,196
1,218
872
39,347
30
385
872
5,026
2.636
803
526
3,196
1,218
872
33,949
56
520
838
4,738
2,218
1.760
68
3,100
948
828
33,949
56
520
838
4,738
2,218
1,760
68
3,100
948
828
54,911
54,911
49,023
49,023
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Hall hire
Refreshments
Speakers
Licences
Events
39,347
30
385
872
5,026
39,347
30
385
872
5,026
33,949
56
520
838
4,738
Draft Accounts
16:37 on 8 July 2025

Shepway and District U3A
Notes to the Financial Statements (condmKdJ
Year ended 31 March 2025
Direct mail - U3A news
Administration
Equipment
Capitstion
Admin bulletin
Govemance costs
2,636
2.636
803
526
3,196
1,218
872
2,218
1.760
526
3.196
1,218
3.100
872
828
54.039
872
54,911
49.023
Other expendlture
unrestrict￿ Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank charges
60
Indepandent •xamlnatlon fees
2025
2024
Fees Payab￿ to the independent examiner for:
Independent examination of the financial statements
870
828
10. Staff costs
The average head count of emplojws during the year was Nil (2024: Nil).
No employEe received employee benefrts of more than £60,000 durirKJ the year (2024: Nil).
11. Trustee romuneratlon and expenses
No remuneration or other benefits from employmwrt wilh the tharity or 8 related entity were
received by the trustees.
No trustees expenses have been Inc￿Tred.
12. Debtors
2025
2024
Trade debtors
621
13. Credltors: amounts falling due withln one year
2025
2024
Trade creditors
Accruals and deferred in(x)me
272
24.419
24.691
233
18.950
19.183
Draft Accounts
15:01 on 23 July 2025

Shepway and District U3A
Notes to the Financial Statements (cOn￿nI￿d)
Year ended 31 March 2025
14. Deferred Income
2025
2024
Amount deferred In year
23.549
18,122
15. Anatysis of charitable funds
Unrestricted funds
1 April 2024
Income Expenditure 31 March 2025
General funds
Unrestricted fund - movwnent
27,956
55.252
{55,399)
27,809
27,956
55.252
(55.399)
27,809
At
Income Exp￿ditUre 31 March 2024
1 Awil 2023
General furKIs
Unrestricted fund - movement
24.673
24.673
3.283
52.366
52,366
(49.083)
(49.083)
24.673
27.956
16. Analysis of not assets between funds
Unrestricted Total Funds
Funds
2025
Current assets
Creditors less than 1 year
Net assets
52,499
(24,690)
27,809
52,499
(24,690)
27.809
Unrestricted Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Net assets
47,139
(19,183)
27.956
47,139
(19,183)
27,956
Draft Accounts
15:01 on 23 July 2025
12