REGISTERED CHARITY NUMBER: 1159922
Report of the Trustees and Financial Statements
for the Year Ended 31 July 2025
for
The Marden House Centre
Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR
The Marden House Centre
Contents of the Financial Statements for the Year Ended 31 July 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 12 |
| Detailed Statement of Financial Activities | 13 |
The Marden House Centre
Report of the Trustees
for the Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
These remain unchanged from the previous year and are:
-
To provide facilities for recreation, leisure-time occupation, education and social welfare
-
To provide facilities for fundraising activities for the Marden House Centre and other voluntary organisations and charities,
-
To provide facilities for hire of part or all of the Marden House centre for commercial activities that do not compromise the purpose to establish a community centre at Marden House.
Public benefit
The Trustees have considered the Charity Commission’s general guidance on public benefit and have taken it into account when reviewing our aims and objectives, and planning our future activities. The Trustees are satisfied that our work is carried out wholly in pursuit of our charitable aims for the public benefit.
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The Marden House Centre
Report of the Trustees for the Year Ended 31 July 2025
ACHIEVEMENTS AND PERFORMANCE Charitable activities
During the period usage of Marden House continued by many community groups. Such groups include choirs, Women Institutes, Craft groups, and an Art Group. However, it was noticeable that bookings for events remained below pre covid levels.
The family action charity further increased its numbers using Marden House. This has resulted in them booking the main hall for two days each week as well as the use of the Mill Race rooms four days a week. This is particularly encouraging as their work with vulnerable adults with learning disabilities fits in well with the priorities and objectives of the charity. Other groups in that category include Bernado's and those that support those with early dementia and social activities for the aged.
The Calne Music and Arts festival was held in Marden House again over ten days in October and in a most generous gesture they waived their usual bulk discount that their usage warrants as they were aware of the large cost of the recent structural work. The Music and Arts festival is important to Marden House as it provides a large part of the annual footfall in the centre as well as bringing in new users.
The Sunday concert series continue in the period and saw good attendance. The combination of ticket sales and the afternoon teas ensured that that this concert series is a net cash generator despite the costs of the professional musicians, which is quite rare for such events that often must be supported by grants or subsidies.
Overall, the usage of the centre in the period was good with a strong community impact.
Planning of Structural Repairs and Improvements
As noted in the previous year's report a major focus of the Trustees in the period was the essential structural repairs needed to the building. It was planned that building work would be performed for entire the month of September 2023 while the facility would be closed to the public. It was also estimated that the cost of the work would be approximately £120,000.
Work started on time in September 2023 and was completed in October 2023. The following is a summary of the work undertaken.
Structural stitching by Falcon Contractors in accordance with structural survey recommendations by installing 16 Cintec anchors. Installation of Armloc fittings between first floor joists and interior of east wall. Repair of external masonry including replacement of corroded iron U ties with stainless steel U ties to pediment masonry. Filling cracks and making good external masonry and plugging all stitching holes.
Other works included repair of roof timbers. Installation of new leadwork. Replacement of slates and tiles including replacement of missing or cracked items. Repair of cracks in interior of hall, painting of hall ceiling and East wall.
Despite additional work that was found to be required when access to the roof timbers was made. Work was completed in October at a final cost of £119,400 which was essentially on budget. The following grants were applied to this work. Garfield Weston Foundation (£5,000), Calne Town Council (£10,000), and Calne Area Board (Wiltshire Council) (£5,000)
In addition to these essential structural repairs, it is also hoped to improve the facility as funds allow in particular to improve the toilet facilities for those who have limited mobility. As well as to refurbish the kitchen.
Fund Raising
A continued focus of the Trustees in the period was fund raising in support of these works and future improvements with the following results: A grant of £9,400 from The Landfill Communities Fund was obtained in support of the improvement to a new wheelchair accessible toilet. Grant applications from other sources (NGS Community Garden Grant, Calne Area Board Grant) were prepared in this period.
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The Marden House Centre
Report of the Trustees for the Year Ended 31 July 2025
Volunteers
Various ideas to attract additional volunteers have been explored but with somewhat mixed results. Again, most seemed to be interested in volunteering in the garden which is now very well supported rather than general maintenance or administrative roles.
The Garden
Plans to improve the garden were prepared in the period and funding sought.
Safety and Maintenance
While not perhaps the most exciting of activities all regular servicing including emergency lighting, fire extinguishers, boiler inspection were undertaken.
Looking Ahead
The Trustees are confident that the charity continues to provide an important benefit to the town and the surrounding area. It has an ambitious plan of improvements and, encouraged by the success of the fund raising in the period, is confident that they will be achieved.
FINANCIAL REVIEW
Financial position
The charity has net assets of £74,608 (2024: £57,561) as at 31 July 2025. There is a surplus in the year of £17,047 (2024: deficit £99,347).
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. The Trustees consider that the reserve at this level will ensure that, in the event of a significant drop in income, will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. The charity's current level of free general reserves is £38,242 (2024: £38,242), which is in excess of this level.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a foundation constitution, for a charitable incorporated organisation (CIO) that was registered on 13 January 2015.
Recruitment and appointment of new trustees
The Trustees are, as a collective, responsible for recruiting new Trustees. The Trustees aims are to ensure the board of Trustees has a broad mix of skills and backgrounds. This process involves an application form, nomination and interview to ensure the appropriate individuals are recruited.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1159922
Principal address
C/o 7 Bream Close Calne Wiltshire SN11 9UF
Trustees
G Spencer Mrs M Garratt P J Spencer I Thorn A S J Jones
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The Marden House Centre
Report of the Trustees
for the Year Ended 31 July 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Andy Davis FCA Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. G Spencer - Trustee
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Independent Examiner's Report to the Trustees of The Marden House Centre
Independent examiner's report to the trustees of The Marden House Centre
I report to the charity trustees on my examination of the accounts of The Marden House Centre (the Trust) for the year ended 31 July 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:
-
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
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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.
Andy Davis FCA
Mander Duffill Chartered Accountants The Old Post Office 41-43 Market Place Chippenham Wiltshire SN15 3HR
Date: .............................................
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The Marden House Centre
Statement of Financial Activities for the Year Ended 31 July 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 58,055 Investment income 2 851 Total 58,906 EXPENDITURE ON Raising funds 3 42,550 NET INCOME/(EXPENDITURE) 16,356 RECONCILIATION OF FUNDS Total funds brought forward 60,669 TOTAL FUNDS CARRIED FORWARD 77,025 |
Restricted funds £ 6,452 - 6,452 5,761 691 11,892 12,583 |
31.7.25 Total funds £ 64,507 851 65,358 48,311 17,047 72,561 89,608 |
31.7.24 Total funds £ 56,280 806 57,086 156,433 (99,347) 171,908 72,561 |
|---|---|---|---|
The notes form part of these financial statements
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The Marden House Centre
Balance Sheet 31 July 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 5 15,000 CURRENT ASSETS Debtors 6 88 Cash at bank and in hand 62,658 62,746 CREDITORS Amounts falling due within one year 7 (721) NET CURRENT ASSETS 62,025 TOTAL ASSETS LESS CURRENT LIABILITIES 77,025 NET ASSETS 77,025 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - 12,583 12,583 - 12,583 12,583 12,583 |
31.7.25 Total funds £ 15,000 88 75,241 75,329 (721) 74,608 89,608 89,608 77,025 12,583 89,608 |
31.7.24 Total funds £ 15,000 80 58,202 58,282 (721) 57,561 72,561 72,561 60,669 11,892 72,561 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. G Spencer - Trustee
The notes form part of these financial statements
Page 7
The Marden House Centre
for the Year Ended 31 July 2025
Notes to the Financial Statements
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.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.7.25 | 31.7.24 | |
| £ | £ | |
| Deposit account interest | 851 | 806 |
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continued...
The Marden House Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
3. RAISING FUNDS
Raising donations and legacies
| Concert Expenses Support costs |
31.7.25 £ 5,764 42,547 48,311 |
31.7.24 £ 4,542 151,891 156,433 |
|---|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | ||
|---|---|---|---|
| Plant and | |||
| machinery | |||
| £ | |||
| COST | |||
| At 1 August 2024 and 31 July 2025 | 15,000 | ||
| NET BOOK VALUE | |||
| At 31 July 2025 | 15,000 | ||
| At 31 July 2024 | 15,000 | ||
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.7.25 | 31.7.24 | ||
| £ | £ | ||
| Prepayments | 88 | 80 | |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 31.7.25 | 31.7.24 | ||
| £ | £ | ||
| Other creditors | 721 | 721 |
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continued...
The Marden House Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
8. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | At | ||
| At 1.8.24 | in funds | 31.7.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 38,242 | 13,217 | 51,459 |
| Damage Deposits Held | 160 | (50) | 110 |
| Steinway Piano Fund | 15,000 | - | 15,000 |
| Projects & Works | 5,267 | 5,000 | 10,267 |
| Garden fund | 2,000 | (1,811) | 189 |
| 60,669 | 16,356 | 77,025 | |
| Restricted funds | |||
| Concert Fund | 5,870 | 691 | 6,561 |
| Music Reserve Fund | 6,022 | - | 6,022 |
| TOTAL FUNDS | 72,561 | 17,047 | 89,608 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 53,956 | (40,739) | 13,217 |
| Damage Deposits Held | (50) | - | (50) |
| Projects & Works | 5,000 | - | 5,000 |
| Garden fund | - | (1,811) | (1,811) |
| 58,906 | (42,550) | 16,356 | |
| Restricted funds | |||
| Concert Fund | 6,452 | (5,761) | 691 |
| TOTAL FUNDS | 65,358 | (48,311) | 17,047 |
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continued...
The Marden House Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Damage Deposits Held Steinway Piano Fund Projects & Works Garden fund Restricted funds Concert Fund Music Reserve Fund TOTAL FUNDS |
At 1.8.23 £ 34,483 50 15,000 112,000 - 161,533 4,353 6,022 10,375 171,908 |
Net movement in funds £ (102,974) 110 - - 2,000 (100,864) 1,517 - 1,517 (99,347) |
Transfers between funds £ 106,733 - - (106,733) - - - - - - |
At 31.7.24 £ 38,242 160 15,000 5,267 2,000 60,669 5,870 6,022 11,892 72,561 |
|---|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Damage Deposits Held Garden fund Restricted funds Concert Fund TOTAL FUNDS |
Incoming resources £ 48,717 110 2,000 50,827 6,259 57,086 |
Resources Movement expended in funds £ £ (151,691) (102,974) - 110 - 2,000 (151,691) (100,864) (4,742) 1,517 (156,433) (99,347) |
|---|---|---|
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continued...
The Marden House Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net Transfers movement between At 1.8.23 in funds funds £ £ £ Unrestricted funds General fund 34,483 (89,757) 106,733 Damage Deposits Held 50 60 - Steinway Piano Fund 15,000 - - Projects & Works 112,000 5,000 (106,733) Garden fund - 189 - 161,533 (84,508) - Restricted funds Concert Fund 4,353 2,208 - Music Reserve Fund 6,022 - - 10,375 2,208 - TOTAL FUNDS 171,908 (82,300) - |
At 31.7.25 £ 51,459 110 15,000 10,267 189 77,025 6,561 6,022 12,583 89,608 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 102,673 | (192,430) | (89,757) |
| Damage Deposits Held | 60 | - | 60 |
| Projects & Works | 5,000 | - | 5,000 |
| Garden fund | 2,000 | (1,811) | 189 |
| 109,733 | (194,241) | (84,508) | |
| Restricted funds | |||
| Concert Fund | 12,711 | (10,503) | 2,208 |
| TOTAL FUNDS | 122,444 | (204,744) | (82,300) |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
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The Marden House Centre
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 July 2025 | ||
| 31.7.25 | 31.7.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Hire and rentals | 25,776 | 28,167 |
| Donations | 100 | 2,161 |
| Membership | 635 | 697 |
| Concert tickets | 5,051 | 4,677 |
| Family action | 26,459 | 19,713 |
| Other income | 1,486 | 865 |
| Grants Received | 5,000 | - |
| 64,507 | 56,280 | |
| Investment income | ||
| Deposit account interest | 851 | 806 |
| Total incoming resources | 65,358 | 57,086 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Concert Expenses | 5,764 | 4,542 |
| Support costs | ||
| Finance | ||
| Bank charges | 79 | 90 |
| Other | ||
| Sundries | 79 | 421 |
| Other 2 | ||
| Cleaning | 11,177 | 9,911 |
| Maintenance Costs | 11,988 | 6,365 |
| Rates and water | 2,854 | 2,760 |
| Insurance | 5,136 | 3,934 |
| Advertising | 58 | 58 |
| Light and heat | 6,938 | 5,892 |
| Telephone | 393 | 323 |
| Postage and stationery | 12 | 1,028 |
| Major Works | 2,857 | 119,392 |
| 41,413 | 149,663 | |
| Governance costs | ||
| Accountancy and legal fees | 976 | 1,717 |
| Total resources expended | 48,311 | 156,433 |
| Net income/(expenditure) | 17,047 | (99,347) |
This page does not form part of the statutory financial statements
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