**REGISTERED CHARITY NUMBER: 1159698** ## **REPORT OF THE TRUSTEES AND** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **FOR** ## **HALE AND DISTRICT U3A** P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ **HALE AND DISTRICT U3A** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|5| |**Statement of Trustees' Responsibilities**||6|| |**Independent Examiner's Report**||7|| |**Statement of Financial Activities**||8|| |**Balance Sheet**||9|| |**Notes to the Financial Statements**|10|to|14| |**Detailed Statement of Financial Activities**||15|| **HALE AND DISTRICT U3A** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025** **TRUSTEES** E Keddie : Treasurer H Wolfson (resigned 5.6.24) N Collins D V Murray : Secretary J Thorley P Luton : Vice Chairman D Zucker : Chair T Hodkinson A Franks (appointed 5.6.24) A Moss (appointed 5.6.24) N Steer (appointed 5.6.24) D Morris (appointed 21.11.24) **PRINCIPAL ADDRESS** 61 Woburn Drive Hale Cheshire WA15 8ND **REGISTERED CHARITY** 1159698 **NUMBER INDEPENDENT EXAMINER** P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ Page 1 **HALE AND DISTRICT U3A** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019). The charity is also known by the more recognised name of Hale U3A. ## **OBJECTIVES AND ACTIVITIES** ## **Charitable purpose** The advancement of education, and in particular the education of older people and those who are retired from full time work, by all means including associated activities conducive to learning and personal development in Hale and its surrounding locality. ## **Significant activities** The main focus of activities was as previously, special interest groups. Groups have mainly been able to meet in person as they did prior to covid but we have maintained our Zoom account as this proved useful for certain groups to share information eg photography, or when a member was unable to attend because of incapacity. The groups continued to cover a wide range of interests and activities featuring photography, art, creative writing, foreign languages, music, current affairs, ancestry and a number of other pursuits. Educational development was maintained accordingly. ## **Public benefit** The trustees have had regard to the guidance issued by the Charity Commission on public benefit and have done so in the continued operation of activities. Page 2 **HALE AND DISTRICT U3A** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** ## **ACHIEVEMENT AND PERFORMANCE** In my second year as Chair I am pleased to report a continuing increase in our membership. At the time of writing, 17th April, we have 1013 members of whom 234 (23%) still have to renew their membership. At the same time last year we had 889 members of whom 213 (24%) still had to renew their memberships. So like for like growth in membership is 14%. This has been, in part, enabled by a very successful Open Day in May 2024. We continue to work hard to welcome and integrate new members. We held a New Members' Afternoon Tea in February which was attended by 67, mostly members, but including a number of invitees who subsequently joined. We had 30 members walking the Altrincham 10k in September and this year, having seen how successful it was, we plan to promote this event and increase the number of u3a members participating. We will also be manning a float at the Altrincham Festival Parade, taking a stand at the Altrincham Festival Showground and also at the Altrincham 10k Run Village. These will give us an opportunity to publicise what Hale u3a is all about and to attract prospective members. Another Open Day is still under consideration. Monthly meeting numbers are up on the previous year. From April 2023 - March 2024 1345 members attended monthly meetings, an average of 112. From April 2024 - March 2025 1591 members attended monthly meetings, an average of 133 which is an increase of 19%. This year's figures were once again boosted by a hugely successful Xmas Gala where our own members entertained a maximum capacity audience. Our Outings continue to be extremely popular. From May 23 to March 24 8 outings took place with an average of 47 members. From April 24 to March 25 9 outings took place with an average of 51 members. Our Holidays also continue to be extremely popular. From May 23 to March 24 8 four holidays took place with an average of 40 members. From April 24 to March 25 4 holidays took place with an average of 34 members. There are five more trips arranged between May and November with an average of 46 members. Sadly, our stalwart organiser of Outings and Holidays is retiring but we do have a succession plan in place. Outings and Holidays consistently sell out within days and we are looking at how we can increase our offer to members. Our Social Events continue to be very popular. From May 23 to March 24 9 events took place including two theatre visits with an average of 47 members. From April 24 to March 25 8 events took place including four theatre visits with an average of 40 members. Again, sadly, our Chairman of many years has retired and we have been unable to replace her. This is reflected in the reduced number of events. The committee are currently looking at how our social events can be maintained and then developed. Our two Luncheon Clubs and MOTO (Members on their own) Coffee mornings do provide the opportunity to socialise. Also, we have now invited all members to attend the very successful monthly talks by the Science, Historians, and Local History Groups. This provides other opportunities for members to get together. This year an extended Christmas zoom programme on 4 days over Christmas and New Year added to the opportunity for members to "have a chat" as did the frequent zoom quizzes though the year. All of these activities depend on the skill and commitment of our volunteers to whom we are hugely indebted. Page 3 **HALE AND DISTRICT U3A** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** Our Interest Groups remain the core of our activities run by our inspirational Group Leaders. There are currently 85 active groups. Some new ones started this year were Chess, Scrabble, Tai Chi, Singing Seriously?, Village Gardening, Reading Aloud Short Stories, The Historians, String Instruments and Sunday Luncheon. During the year we organised a Group Leaders' event to identify opportunities for improvement. This year we have built on our relationships with partners in the local authority network in particular participating in the Older People's Network which brings together the Local Authority, Health, Faith and Charity Sectors. Through this we have developed strong relationships with local social prescribers who work with surgeries to provide social solutions to combat loneliness, isolation and consequent mental health issues. Our monthly newsletter continues to entertain and inform, and our new website is now up and running giving much easier access to members and potential members. Our Facebook page is also up and running for our members to share banter and group photos. We have had the benefit of free membership of Dunham Massey, free concerts through the Bridgewater Hall Community Members Scheme and also discounted tickets for the Stoller Hall concerts. Finally, but not insignificantly, during the year we received a substantial legacy from the late Norma Holt's estate for which we are extremely grateful. This money can only be spent for the benefit of all members and we are still assessing suitable projects for its use. Meanwhile, your committee has proposed a reduction in the annual membership fee from £12 to £10 and to dispense with the £1 charge for our monthly meetings. Other ideas are in the pipeline, and we welcome suggestions from our members, remembering that the donation can only be spent on projects that all members can benefit from. On behalf of all our members thanks to Hugh Wolfson who retired as a trustee during the year and to Neil Collins who will be retiring at our AGM in June. Both trustees have given years of service to our charity which has benefited from their work in so many ways. Welcome to our new trustee David Morris, who has been coopted and will be proposed for formal election at the AGM in June. It would be remiss of me not to also thank our retiring Chairman of the Social Committee Gill Homan, and our Outings and Holidays Organiser Sue Power both of whom have served our charity with distinction for many years and who are retiring through ill health. We wish them speedy and full recoveries. I've deliberately not named any other of the many volunteers who have made Hale u3a so successful. There are so many I fear that I might miss someone out! But you know who you are and being the selfless, community-minded people you are, I know that your success will, in itself, be reward for the wonderful work that you do. In conclusion thanks go to my hard-working management committee for a successful year and we look forward to continuing to improve the lives of our fellow citizens. Page 4 **HALE AND DISTRICT U3A** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** ## **FINANCIAL REVIEW** ## **Financial position** Total unrestricted funds show a surplus amount of £81,070 at the balance sheet date. This is a significant increase on last year's surplus of £17,158 largely due to Hale u3a being the beneficiary in the estate of a deceased member. Without this donation, the underlying surplus for 2024/25 would have been £21,177 showing an increase of £4,019. This is primarily due to increased subscriptions and an increase in the surplus held for designated funds. Given the significant size of the donation, the money has been placed in an interest earning savings account until it is agreed how best to utilise. The retained surplus on the designated funds at the end of the year were - Groups - £2,151 Social - £4,528 ## **Reserves policy** The trustees aim to maintain reserves at around 6 months of annual expenditure in order to provide for unforeseen or unexpected costs. The retained surplus on unrestricted funds at the end of the year was £81,070 which equates to 20 months annual expenditure. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Charitable purpose** The advancement of education and in particular the education of older people and those who are retired from full time work by all means including associated activities conducive to learning and personal development in Hale and its surrounding locality. ## **Recruitment and appointment of new trustees** The recruitment and appointment of new trustees is by election of members/co-opting onto executive committee. ## **Decision making and organisational structure** Decision making on routine matters is undertaken by the executive committee. More substantial matters are discussed by the executive committee (the trustees) and offered for agreement to a general meeting of members.. The executive committee is usually elected at the AGM and positions are open to all members and subject to restrictions as stated in clause 7 of the charity's constitution. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order of the board of trustees on 15 May 2025 and signed on its behalf by: E Keddie - Trustee Page 5 **HALE AND DISTRICT U3A** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025** The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 6 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALE AND DISTRICT U3A** ## **Independent examiner's report to the trustees of Hale and District U3A** I report to the charity trustees on my examination of the accounts of Hale and District U3A (the Trust) for the year ended 31 March 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 Act and in carrying out my examination I have followed all 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. A J Syddall M.A., F.C.A. The Institute of Chartered Accountants in England and Wales P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ 15 May 2025 Page 7 ## **HALE AND DISTRICT U3A** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Subscriptions and charitable activities
**111,065**
Investment income
2
**334**
**Total**
**111,399**
**EXPENDITURE ON**
**Charitable activities**
Depreciation
**156**
General
**47,331**
**Total**
**47,487**
**NET INCOME/(EXPENDITURE)**
**63,912**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**17,158**
**TOTAL FUNDS CARRIED FORWARD**
**81,070**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**2025**
**Total**
**funds**
**£**
**111,065**
**334**
**111,399**
**156**
**47,331**
**47,487**
**63,912**
**17,158**
**81,070**|2024
Total
funds
£
50,345
-
50,345
231
51,212
51,443
(1,098)
18,256
17,158| |---|---|---|---| The notes form part of these financial statements Page 8 ## **HALE AND DISTRICT U3A** ## **BALANCE SHEET 31 MARCH 2025** |Unrestricted
Restricted
funds
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
4
**1,108**
**-**
**CURRENT ASSETS**
Debtors
5
**2,059**
**-**
Cash at bank
**85,566**
**-**
**87,625**
**-**
**CREDITORS**
Amounts falling due within one year
6
**(7,663)**
**-**
**NET CURRENT ASSETS**
**79,962**
**-**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**81,070**
**-**
**NET ASSETS**
**81,070**
**-**
**FUNDS**
7
Unrestricted funds
**TOTAL FUNDS**|**2025**
**Total**
**funds**
**£**
**1,108**
**2,059**
**85,566**
**87,625**
**(7,663)**
**79,962**
**81,070**
**81,070**
**81,070**
**81,070**|2024
Total
funds
£
579
-
22,321
22,321
(5,742)
16,579
17,158
17,158
17,158
17,158| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 15 May 2025 and were signed on its behalf by: E Keddie - Trustee The notes form part of these financial statements Page 9 **HALE AND DISTRICT U3A** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **BASIS OF PREPARING THE FINANCIAL STATEMENTS** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **INCOME** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **EXPENDITURE** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **TANGIBLE FIXED ASSETS** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures fittings and equipment - at varying rates on cost ## **TAXATION** The charity is exempt from tax on its charitable activities. ## **FUND ACCOUNTING** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**|||| |---|---|---|---| ||**2025**|2024|| ||**£**|£|| |Deposit account interest|**334**||-| continued... Page 10 **HALE AND DISTRICT U3A** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **TRUSTEES' EXPENSES** The trustees receive expenses for the reimbursement of costs incurred on the scheme's behalf. ## **4. TANGIBLE FIXED ASSETS** |**4.**|**TANGIBLE FIXED ASSETS**||| |---|---|---|---| ||||Fixtures| ||||fittings| ||||and| ||||equipment| ||||£| ||**COST**||| ||At 1 April 2024||**4,489**| ||Additions||**684**| ||At 31 March 2025||**5,173**| ||**DEPRECIATION**||| ||At 1 April 2024||**3,910**| ||Charge for year||**155**| ||At 31 March 2025||**4,065**| ||**NET BOOK VALUE**||| ||At 31 March 2025||**1,108**| ||At 31 March 2024||579| |**5.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||**2025**|2024| |||**£**|£| ||Prepayments and accrued income|**2,059**|-| continued... Page 11 **HALE AND DISTRICT U3A** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---| |Subscriptions received in advance
Accruals|**2025**
**£**
**7,662**
**1**
**7,663**|2024
£
5,742
-| |||5,742| ## **7. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**|||| |---|---|---|---| |**Unrestricted funds**
General fund
Designated - groups
Designated - social
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
Designated - groups
Designated - social
**TOTAL FUNDS**|At 1.4.24
£
**13,039**
**954**
**3,165**
**17,158**
**17,158**
Incoming
resources
£
**76,206**
**11,209**
**23,984**
**111,399**
**111,399**|Net
movement
At
in funds
31.3.25
£
£
**61,352**
**74,391**
**1,197**
**2,151**
**1,363**
**4,528**
**63,912**
**81,070**
**63,912**
**81,070**
Resources
Movement
expended
in funds
£
£
**(14,854)**
**61,352**
**(10,012)**
**1,197**
**(22,621)**
**1,363**
**(47,487)**
**63,912**
**(47,487)**
**63,912**|| ||||**63,912**| ||||**63,912**| continued... Page 12 **HALE AND DISTRICT U3A** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **7. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|Transfers|| |---|---|---|---|---| |||movement|between|At| ||At 1.4.23|in funds|funds|31.3.24| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|13,753|(714)|-|13,039| |Designated - groups|-|334|620|954| |Designated - social|-|(718)|3,883|3,165| ||13,753|(1,098)|4,503|17,158| |**Restricted funds**||||| |Restricted - groups|620|-|(620)|-| |Restricted - social|3,883|-|(3,883)|-| ||4,503|-|(4,503)|-| |**TOTAL FUNDS**|18,256|(1,098)|-|17,158| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|14,714|(15,428)|(714)| |Designated - groups|6,515|(6,181)|334| |Designated - social|29,116|(29,834)|(718)| ||50,345|(51,443)|(1,098)| |**TOTAL FUNDS**|50,345|(51,443)|(1,098)| A current year 12 months and prior year 12 months combined position is as follows: |||Net|Transfers|| |---|---|---|---|---| |||movement|between|At| ||At 1.4.23|in funds|funds|31.3.25| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|13,753|60,638|-|74,391| |Designated - groups|-|1,531|620|2,151| |Designated - social|-|645|3,883|4,528| ||13,753|62,814|4,503|81,070| |**Restricted funds**||||| |Restricted - groups|620|-|(620)|-| |Restricted - social|3,883|-|(3,883)|-| ||4,503|-|(4,503)|-| |**TOTAL FUNDS**|18,256|62,814|-|81,070| continued... Page 13 **HALE AND DISTRICT U3A** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Designated - groups
Designated - social
**TOTAL FUNDS**|Incoming
resources
£
90,920
17,724
53,100
161,744
161,744|Resources
Movement
expended
in funds
£
£
(30,282)
60,638
(16,193)
1,531
(52,455)
645
(98,930)
62,814
(98,930)
62,814| |---|---|---| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. ## **9. INTEREST GROUPS** At 31 March 2025 there were 85 interest groups within Hale & District U3A. The groups are largely self-financing and self-supporting. Group organisers are asked to make a quarterly return to the treasurer, detailing their receipts and payments. Nil returns are also recorded. If financial problems should arise within a group at any time, these would be reported to and discussed by the committee. A limit of £100 cash was agreed by the committee as being the maximum sum a group organiser should hold at any one time. Any amount in excess of this is passed to the treasurer for banking. In some cases, all monies collected by group organisers are banked and the relevant venue paid directly by the committee. ## **10. SOCIAL ACCOUNT** The days out and theatre groups are not included in the interest groups; their activities are open to all members and their financing is handled within the remit of the social account. This is also used to collect and pay for general social activities which are organized by the U3A for its members and have an underlying educational element. Page 14 **HALE AND DISTRICT U3A** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |**INCOME AND ENDOWMENTS**
**Subscriptions and charitable activities**
Donations
Gift aid
Subscriptions
General meeting income
Income from group activities
Income from social activities
Sundry income
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Postage and stationery
IT costs
Other expenses
Third age trust
Venue hire
Expenditure on group activities
Expenditure on social activities
Speaker's fees
Refreshments
Depreciation on fixtures fittings and equipment
Total resources expended
**Net income/(expenditure)**|2025
£
**59,586**
**1,305**
**12,561**
**1,465**
**11,210**
**23,983**
**955**
**111,065**
**334**
**111,399**
**1,409**
**864**
**1,031**
**6,817**
**2,896**
**10,012**
**22,621**
**845**
**836**
**156**
**47,487**
**47,487**
**63,912**|2024
£
-
1,301
10,627
1,207
6,515
29,116
1,579
50,345
-
50,345
969
834
1,730
6,521
2,623
6,181
29,834
1,200
1,320
231
51,443
51,443
(1,098)| |---|---|---| This page does not form part of the statutory financial statements Page 15 _Hale and District U3A 61 Woburn Drive Hale Cheshire WA15 8ND_ P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton BL1 3AJ Dear Sirs, ## **HALE AND DISTRICT U3A** We confirm to the best of our knowledge and belief, and having made appropriate enquiries of other trustees and staff of the charity, the following representations given to you in connection with your review of the charity’s accounts for the year ended 31 March 2025. - We acknowledge as trustees our responsibility for the accounts, which you have prepared for the charity. All the accounting records have been made available to you for the purpose of your review and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. - We confirm that there have been no changes in the accounting policies other than those disclosed in the accounts. - In our opinion, the accounting policies are appropriate to the charity and conform with generally accepted accounting principles. We confirm that all transactions and balances have been accounted for in accordance with these accounting policies. - We confirm that all assets have been included in the balance sheet. - We confirm that all assets included in the balance sheet exist. - We confirm that the charity owns all the assets included in the balance sheet, unless otherwise stated in the accounts. - We confirm that the cost (or value) of all the assets in the balance sheet are fairly stated. - We confirm that depreciation has been provided on all fixed assets with a limited economic life in accordance with the stated accounting policy. In our opinion, the rates of depreciation are reasonable. - We confirm that all liabilities have been fully recorded in the balance sheet. - We confirm that all liabilities recorded in the balance sheet are properly those of the charity. - We confirm that all liabilities have been recorded at a fair value. - We confirm that there has been no netting off of assets and liabilities. - We confirm that all income has been fully recorded and correctly classified. - The charity has not at any time during the year had any transactions with trustees and connected parties. - The charity has no contingent liabilities. - There has been no event since the balance sheet date which requires disclosing or which would materially affect the amounts in the accounts. - The charity has not entered into any charitable commitments. Yours sincerely ___________________ Signed on behalf of the board Eileen Keddie Trustee Date : 15 May 2025