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2025-09-30-accounts

Page 1

Charity no:1155243

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Contents
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements		 Page
4
5
6
7-10

Page 2

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025

The Trustees are pleased to present their report together with the financial statements of The Twyford District Youth and Community Centre (Charity number: 1155243) for the year ended 30th September 2025.

The accounts, which have been filed separately have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Foundation’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: 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 published in October 2019.

The Twyford District Youth and Community Centre is a separate registered charity.

Objectives of the Charity

The objects of the Charity are: (A) to further or benefit the residents of Twyford and the surrounding districts, and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. In furtherance of these objects but not otherwise, the Trustees shall have power: (B) to establish or secure the establishment of a community centre and grounds and to maintain or manage or cooperate with any statutory authority in the maintenance and management of such a centre for activities promoted by the Charity in furtherance of the above objects.

Organisation

The Charity a Charitable Incorporated Organisation (CIO) and was registered 08 January 2014. The Trustees of the Charity meet on average every other month.

Public benefit statement

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.

The Trustees believe the Charity benefits the public by the provision of Youth Work to the Twyford District.

Trustee selection and training

Trustees are selected from volunteers by attendees at the AGM. They can only stand for 10 years as a Trustee. As is required by the Governing Document Constitution one third or three of our Trustees retire each year, but can be relected for up to 10 years service as mentioned above. The Charity is allowed to have up to 12 Trustees. The management committee and members are not employees.

Trustees' remuneration and expenses

No Trustee received remuneration.

Risk management

Risk management reviews are undertaken by the management teams when they meet and also at the meetings of the Trustees. Management meetings are held as detailed above.

Volunteer help

Volunteer help has not been given value in the accounts as the value is not easily quantifiable and measurable. The Trustees are extremely grateful for the help given to the Charity and would like to thank all the volunteers for their efforts.

Public Liability Insurance

The Trustees are indemnified by the public liability policy. Details of the premiums paid during the year are shown below.

Page 3

£1,211

Public Liability Insurance

Reserves policy

The Reserves policy is that the Charity should maintain enough reserves to run the Charity without income for one to two years and maintain some funds against ongoing maintenance costs.

Review of Activities and Future Developments

During the year ended 30th September 2025, Twyford District Youth and Community Centre experienced a modest increase in total income, reaching £31,435 compared to £29,410 in the prior year. This was primarily driven by strong hall hire income (£23,268), supplemented by donations (£3,346), tuck shop sales (£1,470), and investment interest (£1,177). However, income from club trips and outreach youth work remained nil, and fundraising activities were limited.

On the expenditure side, the charity maintained prudent cost control, with total resources expended falling to £27,153 from £31,958. Key costs included youth centre contractor fees (£11,247), administrator’s fees (£4,149), insurance (£1,211), and cleaning (£4,170). Governance costs were nil, and the independent examination was conducted free of charge.

Overall, the charity achieved a net surplus of £4,282 this year, reflecting a positive turnaround from the previous year’s deficit, and demonstrating resilience despite slightly reduced activity levels and limited fundraising.

The Trustees would like to take this opportunity to thank all of our young people and volunteers for their continued support.

Going concern basis

The Trustees feel that the going concern basis to still be appropriate in the preparation of the accounts, as they intend to continue to fulfil the charities mandate and provide support and encouragement for Twyford District and Community.

Trustees responsibilities in relation to the Financial Statements.

The Trustees are required to prepare financial statements which give a true and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or deficit for the year. In doing so the Trustees are required to:

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Centre. The Trustees are also responsible for the prevention and detection of fraud and other irregularities.

Independent Examiner

The Trustees have appointed (TBC) to act as Independent Examiner.

Signed on behalf of the Trustees:

Charlotte Loveday

Trustee

Date: 08/07/2026

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE

I report to the trustees on my examination of the accounts of the Twyford District Youth and Community Centre (the Trust) for the year ended 30th September 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts 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 Charity Commission under section 145(5)(b) of the Act.

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:

(1)accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

(2)the accounts do not accord with those records; or

(3)the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair 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.

.............................................................................................

Date: 08/07/2026

Page 5

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Notes
INCOMING RESOURCES
Voluntary income
2
Incoming Resources from operating activies
3
in furtherance of the charity's activities
Incoming Resources from other activies
4
for generating funds
Investment income
5
Total Incoming Resources
RESOURCES EXPENDED
Charitable Expenditure:
Costs of activities in furtherance of the Charity's
objectives
6
Governance costs
7
Costs of Management and Administration of
Charity
8
Total Resources Expended
NET INCOMING RESOURCES BEFORE
TRANSFERS
TRANSFER BETWEEN FUNDS
12
NET INCOMING RESOURCES BEFORE
DISCONTINUATION OF BRANCH
ACTIVITY
DISCONTINUATION OF BRANCH
ACTIVITY
NET MOVEMENT IN FUNDS
TOTAL FUNDS AS AT 1ST OCTOBER 2024
GAINS AND LOSSES ON REVALUATIONS
OF INVESTMENT ASSETS
TOTAL FUNDS AS AT 30TH SEPTEMBER 2025		 UNRESTRICTED
FUNDS		 RESTRICTED
FUNDS		 TOTAL
FUNDS		 TOTAL FUNDS
YEAR ENDED
30TH
SEPTEMBER 2024
£
3,346
1,930
24,982
1,177
31,435
11,247
(
-)
15,906
27,153
4,282
(
-)
4,282
(
-)
4,282
65,184
(
-)
69,466		 £
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)		 £
3,346
1,930
24,982
1,177
31,435
11,247
(
-)
15,906
27,153
4,282
(
-)
4,282
(
-)
4,282
65,184
(
-)
69,466		 £
2,350
1,984
23,836
1,240
29,410
13,384
(
-)
18,574
31,958
(2,548)
(
-)
(2,548)
(
-)
(2,548)
67,732
(
-)
65,184

Page 6

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE BALANCE SHEET AS AT 30TH SEPTEMBER 2025

FIXED ASSETS
CURRENT ASSETS
Stock in hand
Debtors
Cash at bank and in hand
Total current assets
CURRENT LIABILITIES
TOTAL NET CURRENT ASSETS
CONTINGENT LIABILITIES AND PROVISIONS
TOTAL NET ASSETS
REPRESENTED BY:
INCOME & EXPENDITURE RESERVE		 Notes
13
14
15
16
17		 Unrestricted Unrestricted - £
--
4,443
72,337		 £
--
4,443
72,337		 £
--
4,443
72,337		 £
-
--
69,466
-
--
69,466
Total funds
£
69,466
69,466		 2024
134
-
--
3,057
72,119
76,780
(7,314)		 75,176
(10,126)
Restricted
Funds
£
-)		 65,050
-
--
65,184
Total funds
£
65,184
69,466 ( -) 65,184

These Financial Statements on pages 5 to 10 were approved by the Trustees and signed on their behalf by:

Charlotte Loveday Trustee Date: 08/07/2026

Page 7

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1) Accounting Policies

The accounts have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 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 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There have been no changes to accounting policies during this year.

Incoming resources

Recognition of incoming resources are included in the Statement of Financial Activities (SOFA) when: i) the charity becomes entitled to the resources (accruals basis)

ii) the trustees are virtually certain they will receive the resources; and

iii) the monetary value can be measured with sufficient reliably.

Incoming resources with related expenditure are reported gross in the SOFA (related income and expenditure are shown separately as income and costs).

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts are included in the SOFA at the same time as the gift to which they relate.

Income and performance related grants are only included in the SOFA once the related goods or services have been delivered.

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated services and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer help received is not attributed a value or included in the accounts, but is described in the Trustees' annual report.

Investment income is included in the accounts when received.

Investment gains and losses include any gain or loss on the sale of an investment or the revaluing of an investment to market value at the end of the year.

Expenditure & liabilities

Liability recognition occurs in the accounts as soon as there is a legal or constructive obligation committing the charity to pay out reserves.

Governance costs include the costs of the preparation and examination of statutory accounts, Trustees' meetings and the cost of any legal advice to Trustees on governance or constitutional matters.

Grants with performance conditions are only recognised in the SOFA once the recipient of the grant has provided the specified service or output that was outlined when the grant was awarded by the charity to them.

Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Support costs include central functions and have been allocated to the activity cost categories on a basis consistent with the use of the resources.

Assets

Tangible fixed assets for use by the charity is the Twyford Youth and Community Centre. This is leased from Wokingham Borough Council (Landlord) who in turn lease it from Twyford Parish Council (Superior Landlord). Under this agreement the Landlord is responsible for the upkeep of the building.

Equipment, fixture and fittings is being depreciated over 4 year's straight line.

Stock and work in progress is valued at the lower of cost and net realisable value (market value).

Page 8

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2
3
4
5
6
7
**8 **		 Voluntary income
Donations		 UNRESTRICTED
FUNDS
2025
£
3,346		 RESTRICTED
FUNDS
2025
£
(
-)		 TOTAL
FUNDS
2025
£
3,346		 TOTAL
FUNDS
2024
£
2,350
3,346
Incoming Resources from operating activies
in furtherance of the Charity's activities
Subscriptions
1,930
Club Trips
(
-)
1,930
Incoming Resources from other activies
for generating funds
Hall Hire Income
(
23,268)
Grants
(
41)
Out Reach Youth Work
(
-)
Tuck Shop
(
1,470)
Pop Up Café
(
27)
Fundraising
(
176)
24,982
Investment income
Interest
1,177
1,177
Total Incoming Resources
31,435
Costs of activities in furtherance of the Charity's objectives
Youth Centre Contractors
(
11,247)
Youth Centre & Friday Night Trips
(
-)
Bad Debt write off
(
-)
11,247
Governance costs
Independent Examination Fee
(
-)		 (
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)		 3,346
1,930
(
-)
1,930
(
23,268)
(
41)
(
-)
(
1,470)
(
27)
(
176)
24,982
1,177
1,177
31,435
(
11,247)
(
-)
(
-)
11,247
(
-)		 2,350
1,869
115
1,984
(
21,710)
(
-)
(
660)
(
1,448)
(
-)
(
18)
23,836
1,240
1,240
29,410
13,134
250
(
-)

Youth Centre Contractors
Youth Centre & Friday Night Trips
Bad Debt write off
Governance costs
Independent Examination Fee
13,384
(
-)
There were no governance costs for incurred in the period. Trustees' meetings are held either at the Centre.
The accounts were prepared for no fee. The Examination was undertaken for no fee.
Costs of Management and Administration of Charity
Printing, Postage & Stationery (incl Telephone,
Broadband)
(
1,160)
(
-)
(
1,160)
Legal, Accountancy
(
640)
(
-)
(
640)
Rates (Water & Council) & premises insurance
(
501)
(
-)
(
501)
Administrator's Fees
(
4,149)
(
-)
(
4,149)
Insurance
(
1,211)
(
-)
(
1,211)
Entertainment
(
-)
(
-)
(
-)
Pop up Kitchen
(
-)
(
-)
(
-)
Tuck Shop costs
(
1,988)
(
-)
(
1,988)
Fundraising costs
(
-)
(
-)
(
-)
Advertising
(
189)
(
-)
(
189)
Rooms refresh
(
-)
(
-)
(
-)		 (
884)
(
509)
(
234)
(
3,386)
(
1,065)
(
25)
(
-)
(
214)
(
-)
(
-)
(
-)

Page 9

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

UNRESTRICTED UNRESTRICTED RESTRICTED RESTRICTED TOTAL TOTAL
FUNDS FUNDS FUNDS FUNDS
2025 2025 2025 2024
£ £ £ £
Contractor - Training ( -) ( -) ( -) ( 300)
Repairs and Renewals ( 227) ( -) ( 227) ( 5,688)
Premises expenses including waste collection ( 825) ( -) ( 825) ( 881)
Cleaning ( 4,170) ( -) ( 4,170) ( 4,523)
Depreciation ( 134) ( -) ( 134) ( 215)
Bank Fees ( 85) ( -) ( 85) ( 78)
General expenses ( 627) ( -) ( 627) ( 572)
( 15,906) ( -) ( 15,906) ( 18,574)
Total Resources Expended 27,153 ( -) 27,153 31,958

9 Trustees' remuneration and expenses

No Trustee received remuneration.

10 Independent Examiner

The Independent Examiners did not receive a fee for the years 2025 or 2024.

**11 ** Paid staff
The Charity has no paid employees.
**12 ** Transfer between funds in the year ( -) ( -) ( -) ( -)
There were none in the year or prior year.
Pop up
Office Furniture and Kitchen
**13 ** Fixed Assets Equipment Fixtures Equipment Total 2024
£ £ £ £ £
As at 1st October 2024 - -- - 134- - -- - 134- - 349-
Additions - -- - -- - -- - -- - --
Disposals - -- - -- - -- - -- - --
Depreciation - -- (134) - -- (134) (215)
As at 30th September 2025 - -- - -- - -- - -- 134
Cost - 3,136- - 1,758- - 5,536- - 10,430- 10,430
**14 ** Stock in hand
Stock in hand ( -) ( -) ( -) ( -)
**15 ** Debtors
Debtors 1,026 - -- 1,026 828
Prepayments 3,417 - -- 3,417 2,229
4,443 - -- 4,443 3,057
**16 ** Cash at Bank and in Hand
Cash at Bank 71,837 500 72,337 72,119

Page 10

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

UNRESTRICTED
FUNDS
2025
£		 RESTRICTED
FUNDS
2025
£		 TOTAL
FUNDS
2025
£		 TOTAL
FUNDS
2024
£
17
18
i)
ii)
**19 **		 Creditors falling due within one year
Creditors
Accruals and deferred income
Customer Deposits
Key deposit
Twyford Community Hub
Reserves
INCOME & EXPENDITURE
Total funds as at 1st October 2024
Surplus/(Deficit) in year
Transfer between funds
Discontinuation of branch activities
Total funds as at 30th September 2025
Classificaton of Net Assets
Fixed Assets
Current Assets
Current Liabilities
Total Net Assets
Received Gifts in Kind		 (
4,464)
(
1,450)
(
800)
(
100)
(
-)		 (
-)
(
500)
(
-)
(
-)
(
-)		 (
4,464)
(
1,950)
(
800)
(
100)
(
-)		 (
5,972)
(
3,454)
(
600)
(
100)
(
-)
(
6,814)
(
65,184)
(
4,282)
(
-)
(
-)
(
69,466)
(
-)
76,280
(6,814)
69,466		 (
500)
(
-)
(
-)
(
-)
(
-)
(
-)
(
-)
500
(500)
(
-)		 (
7,314)
(
65,184)
(
4,282)
(
-)
(
-)
(
69,466)
(
-)
76,780
(7,314)
69,466		 (
10,126)
67,732
(2,548)
(
-)
(
-)
65,184
134
75,176
(10,126)
65,184
d from the community the value of which is impossible to quantify.
**20 ** Public Liability Insurance
2025
£
Insurance
-
1,211-		 2025 2024
£
-
1,065-

The TYA and its branches have received numerous gifts in kind from the community the value of which is impossible to quantify.

**20 ** Public Liability Insurance 2025 2024
£ £
Insurance - 1,211- - 1,065-

Page 11

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page 8

12
13
14
15
16
17
18
i)
iii)		 Transfer between funds in the year
There were none in the year or prior year.
Fixed Assets
As at 1st October 2024
Additions
Disposals
Depreciation
As at 30th September 2025
Cost
Stock in hand
Debtors
Debtors
Prepayments
Cash at Bank and in Hand
Cash at Bank
Creditors falling due within one year
Creditors
Accruals and deferred income
Customer Deposits
Key deposit
Twyford Community Hub
Reserves
INCOME & EXPENDITURE
Total funds as at 1st October 2024
Surplus/(Deficit) in year
Transfer between funds
Discontinuation of branch activities
Total funds as at 30th September 2025
Classificaton of Net Assets
Fixed Assets
Current Assets		 UNRESTRICTED
FUNDS		 RESTRICTED
FUNDS		 TOTAL FUNDS TOTAL FUNDS
2024
£
0
Office Equipment
£
-
--
-
--
-
--
0
-
--
-
3,136-
UNRESTRICTED
FUNDS
£
5
(5)
0
UNRESTRICTED
FUNDS
£
1,026
3,417
4,443
UNRESTRICTED
FUNDS
£
72,338
UNRESTRICTED
FUNDS
£
4,464
1,950
800
100
0
7,314
UNRESTRICTED
FUNDS
£
65,184
4,282
0
0
69,466
UNRESTRICTED
FUNDS		 £
0
Furniture and
Fixtures
£
-
--
-
--
-
--
0
-
--
-
1,758-
RESTRICTED
FUNDS
£
5
(5)
0
RESTRICTED
FUNDS
£
0
0
0
RESTRICTED
FUNDS
£
0
RESTRICTED
FUNDS
£
0
0
0
0
0
0
RESTRICTED
FUNDS
£
0
0
0
0
0
RESTRICTED
FUNDS		 £
0
Pop up Kitchen
Equipment
Total
£
£
-
--
-
-
-
--
-
-
-
--
-
-
-
--
0		 £
0
2024
£
-
-
--
-
-
1,058-
-
-
1,095-

534
-
--
-
-		 -
571
-
5,536-
-
10,430-
10,430
TOTAL FUNDS
2024
£
£
5
0
0
0
TOTAL FUNDS
2024
£
£
1,026
828
3,417
2,229
4,443
3,057
TOTAL FUNDS
2024
£
£
72,338
72,119
TOTAL FUNDS
2024
£
£
4,464
5,971
1,950
3,454
800
600
100
100
0
0
7,314
10,125
TOTAL FUNDS
2024
£
£
65,184
67,728
4,282
(2,548)
0
0
0
0
69,466
65,180
TOTAL FUNDS
2024
£
5
0
0
2024
£
828
2,229
3,057
2024
£
72,119
2024
£
5,971
3,454
600
100
0
10,125
2024
£
67,728
(2,548)
0
0
65,180
2024
£
0
76,781		 £
0
0		 £
0
76,781		 £
571
75,176

Page 12

TWYFORD DISTRICT YOUTH AND COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page 8

----- Start of picture text -----
UNRESTRICTED RESTRICTED
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
2024
Current Liabilities (7,314) 0 (7,314) (10,125)
Total Net Assets 69,467 0 69,467 65,622
23 Received Gifts in Kind
The TYA and its branches have received
numerous gifts in kind from the
community the value of which is
impossible to quantify.
24 Public Liability Insurance 2025 2024
£ £
Insurance 1,211 1,065
----- End of picture text -----