Unaudited Financial Statements
Farndon Community Trust For the year ended 31 December 2025
Prepared by Roscoe Accountants Ltd
Contents
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3 Business Information
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4 Client Approval Statement
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5 Independent Examiner’s Report to the Trustees
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6 Balance Sheet
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7 Detailed Profit and Loss
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10 Notes to the Accounts
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11 Details of Restricted Funds
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Unaudited Financial Statements
Business Information
Farndon Community Trust For the year ended 31 December 2025
Address
Linda Twydell, Farndon Community Club, Sibbersfield Lane, Farndon, Chester, Cheshire, United Kingdom, CH3 6NX
Accountants
Roscoe Accountants Ltd, Pioneer House, Pioneer Business Park, Ellesmere Port, Cheshire, United Kingdom, CH65 1AD
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Unaudited Financial Statements
Client Approval Statement
Farndon Community Trust For the year ended 31 December 2025
I approve the financial statements which comprises the Profit and Loss Account and the Balance Sheet. I acknowledge my responsibility for the financial information, and for providing Roscoe Accountants Ltd with all information and explanations necessary for their compilation.
..................................................
Linda Twydell
31 March 2026
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Unaudited Financial Statements
Independent Examiner’s Report to the Trustees
Farndon Community Trust For the year ended 31 December 2025
Charity Name: Farndon Community Trust
Date of Examination: 24 March 2026
Independent Examiner’s Name: Claire Roscoe on behalf of Roscoe Accountants Ltd
Respective Responsibilities of Trustees and Examiner
The trustees are responsible for maintaining proper financial records and preparing accounts in accordance with applicable law and regulations. My responsibility is to examine the accounts and report whether specific matters have come to my attention.
Basis of Independent Examiner’s Report
I conducted my examination following the Charity Commission guidance, ensuring:
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Proper accounting records have been maintained.
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The accounts comply with the charity’s governing document.
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No evidence suggests the need for a full audit.
Independent Examiner’s Statement
In the course of my examination, no material matters have come to my attention.
No concerns identified.
Signed:
Date: 31 March 2026
Professional Qualification: AAT Licensed Accountant
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Unaudited Financial Statements
Balance Sheet
Farndon Community Trust As at 31 December 2025
| Balance Sheet Farndon Community Trust As at 31 December 2025 |
|||
|---|---|---|---|
| NOTES | 31 DEC 2025 | 31 DEC 2024 | |
| Fixed Assets | |||
| Tangible assets | 1,125 | 1,500 | |
| Total Fixed Assets | 1,125 | 1,500 | |
| Current assets | |||
| Stocks | 1,080 | 1,232 | |
| Cash at bank and in hand | 61,349 | 155,604 | |
| Cash Floats | 720 | 720 | |
| Total Current assets | 63,148 | 157,556 | |
| Net current assets (liabilities) | 63,148 | 157,556 | |
| Total assets less current liabilities | 64,273 | 159,056 | |
| Net Assets | 64,273 | 159,056 | |
| Capital and reserves | |||
| Profit and loss account | 64,273 | 159,056 | |
| Total Capital and reserves | 64,273 | 159,056 |
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Unaudited Financial Statements
Detailed Profit and Loss
Farndon Community Trust For the year ended 31 December 2025
| Detailed Profit and Loss Farndon Community Trust For the year ended 31 December 2025 |
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|---|---|---|---|
| NOTES | 2025 | 2024 | |
| Sales | |||
| Art Classes | 3,458 | 3,484 | |
| Band Practice | - | 30 | |
| Bar Takings | 25,232 | 13,683 | |
| Boxing | 225 | - | |
| Cheshire Wirral Child Activity Hire | - | 90 | |
| Crewe by Farndon | 75 | 167 | |
| Cyclists Hire | 1,109 | 1,178 | |
| Dog Training | 3,165 | 3,398 | |
| Events | 3,646 | 1,899 | |
| Grants and Donations | 104,012 | 120,377 | |
| Match Funding Football Grant | 814 | 2,191 | |
| Meditation | 15 | 60 | |
| Netball Hire | - | 60 | |
| Party Hire | 1,934 | 473 | |
| Pilates | 2,077 | 1,440 | |
| Pitch Hire Income | 595 | - | |
| R Kirk Karate | 903 | 893 | |
| Room Hire Misc | 2,604 | 39 | |
| Streetdance | 130 | 936 | |
| Streetvibez | 957 | 852 | |
| Tai Chi | 615 | - | |
| Walking Netball | 360 | - | |
| Yoga | - | 270 | |
| Total Sales | 151,925 | 151,517 | |
| Cost of Sales | |||
| Purchases | 11,850 | 9,247 | |
| Total Cost of Sales | 11,850 | 9,247 | |
| Gross Profit | 140,075 | 142,269 | |
| Other Income | |||
| Bank Interest | 929 | 691 | |
| Beer Fest | 9,972 | 11,113 | |
| Boot Fairs | 3,187 | 3,222 | |
| Bowlers | 1,370 | 729 | |
| Footballers Pitch Hire | 700 | 1,080 | |
| Gift Aid Claim | 1,171 | 1,242 | |
| Muga Hire Income | 10,547 | 10,197 | |
| Spacehive Youth Club | (496) | 828 | |
| Total Other Income | 27,380 | 29,102 |
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Unaudited Financial Statements
Detailed Profit and Loss
| NOTES 2025 2024 |
NOTES 2025 2024 |
|---|---|
| Expenses | |
| Establishment Expenses | |
| GDE Construction Roof 203,239 14,626 |
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| Rates 673 324 |
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| Rent 4,296 4,296 |
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| Repairs & Maintenance 5,294 150 |
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| Total Establishment Expenses 213,502 19,396 Legal and Professional Fees |
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| Audit & Accountancy fees 300 240 |
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| Total Legal and Professional Fees 300 240 Depreciation |
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| Depreciation Expense 375 - |
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| Total Depreciation 375 - General Administration |
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| Architects Fees 6,195 12,645 |
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| Beer Fest Expenses 5,451 - |
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| Boot Fair Expenses 453 - |
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| Bowlers Expenses 1,633 195 |
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| Building Control for Roof - 1,500 |
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| Carpet Cleaner 210 - |
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| Chairs & Chair Stackers - 1,296 |
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| Charitable and Political Donations - 100 |
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| Cleaning 1,726 1,454 |
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| Container - 6,270 |
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| Drains - 1,184 |
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| EICR and Electrical Repairs 6,320 59 |
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| Entertainment - 0% 217 - |
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| F A Football Grant Expenditure (221) 1,542 |
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| Fire Alarm 1,082 6,846 |
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| Footballers Expenses 1,381 506 |
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| Grass Cutting Equipment 101 - |
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| Heating 588 - |
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| Insurance 4,996 3,062 |
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| IT Software and Consumables 557 748 |
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| Licences 354 672 |
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| Light, Power, Heating 4,571 5,500 |
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| Muga Expenses 1,011 906 |
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| Office Upgrade & Fire Door 4,884 - |
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| Postage, Freight & Courier - 8 |
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| Printing & Stationery 169 12 |
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| Replacing Tarmac Around Building 1,000 - |
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| Sundries 1,466 2,043 |
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| Survey Fee - 8,940 |
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| Telephone & Internet 437 1,656 |
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Unaudited Financial Statements
Detailed Profit and Loss
| NOTES | 2025 | 2024 | |
|---|---|---|---|
| Waste & Skip | 1,688 | 1,339 | |
| Waste System Pump | - | 1,478 | |
| Water Rates | 1,792 | 1,406 | |
| Total General Administration | 48,060 | 61,368 | |
| Total Expenses | 262,237 | 81,004 | |
| Operating Profit (Loss) | (94,782) | 90,368 | |
| Profit (Loss) on Ordinary Activities before Taxation | (94,782) | 90,368 | |
| Net Profit (Loss) for the Period | (94,782) | 90,368 |
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Unaudited Financial Statements
Notes to the Accounts
Farndon Community Trust For the year ended 31 December 2025
| Notes to the Accounts Farndon Community Trust For the year ended 31 December 2025 |
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|---|---|---|
| 2025 | 2024 | |
| 1. Cash at bankand in hand | ||
| Cash Floats | 720 | 720 |
| FCT Muga Sinkfund Account | 27,559 | 20,633 |
| FCT Reserves Account | 10,000 | 10,159 |
| Project 28 | 8,437 | - |
| Raise the Roof Fund | - | 100,828 |
| Your Community Account | 15,352 | 23,984 |
| Total cash at bank and in hand | 62,069 | 156,324 |
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Unaudited Financial Statements
Details of Restricted Funds
Farndon Community Trust For the year ended 31 December 2025
1. Restricted Funds
Fireworks 2026 - £2,000 this is money raised from a bucket collection at a free fireworks display that is for the following years fireworks
Bowlers fund - £778 this belongs to the bowling club
Insurance - £330 this is a cumulative monthly amount for next years insurance
Farndon Pitch Hire - (£26) difference between income and expenditure for 5 teams who use the pitch
Matchfunding football grant £3,969 - this is raised at an annual quiz and goes towards the cost of maintaining the football pitch in later years when the FA Grant % income is reduced
Football Foundation Grant remaining balance for the first 2 years of FA Grant for maintaining the pitch
Duplicate payment from A Heaton - this is for Farndon Rocks which is held each year in June and Mr Heaton paid twice last year so asked for it to be kept in the accounts for 2026 event
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Unaudited Financial Statements