## **Unaudited Financial Statements** 

Farndon Community Trust For the year ended 31 December 2025 

Prepared by Roscoe Accountants Ltd 



## **Contents** 

- **3** Business Information 

- **4** Client Approval Statement 

- **5** Independent Examiner’s Report to the Trustees 

- **6** Balance Sheet 

- **7** Detailed Profit and Loss 

- **10** Notes to the Accounts 

- **11** Details of Restricted Funds 

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## **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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## **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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## **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: 

- Proper accounting records have been maintained. 

- The accounts comply with the charity’s governing document. 

- 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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## **Balance Sheet** 

## **Farndon Community Trust As at 31 December 2025** 

|**Balance Sheet**<br>**Farndon Community Trust**<br>**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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## **Detailed Profit and Loss** 

## **Farndon Community Trust For the year ended 31 December 2025** 

|**Detailed Profit and Loss**<br>**Farndon Community Trust**<br>**For the year ended 31 December 2025**||||
|---|---|---|---|
||**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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Detailed Profit and Loss 

|**NOTES**<br>**2025**<br>**2024**|**NOTES**<br>**2025**<br>**2024**|
|---|---|
|**Expenses**||
||**Establishment Expenses**|
||GDE Construction Roof<br>203,239<br>14,626|
||Rates<br>673<br>324|
||Rent<br>4,296<br>4,296|
||Repairs & Maintenance<br>5,294<br>150|
||**Total Establishment Expenses**<br>**213,502**<br>**19,396**<br>**Legal and Professional Fees**|
||Audit & Accountancy fees<br>300<br>240|
||**Total Legal and Professional Fees**<br>**300**<br>**240**<br>**Depreciation**|
||Depreciation Expense<br>375<br>-|
||**Total Depreciation**<br>**375**<br>**-**<br>**General Administration**|
||Architects Fees<br>6,195<br>12,645|
||Beer Fest Expenses<br>5,451<br>-|
||Boot Fair Expenses<br>453<br>-|
||Bowlers Expenses<br>1,633<br>195|
||Building Control for Roof<br>-<br>1,500|
||Carpet Cleaner<br>210<br>-|
||Chairs & Chair Stackers<br>-<br>1,296|
||Charitable and Political Donations<br>-<br>100|
||Cleaning<br>1,726<br>1,454|
||Container<br>-<br>6,270|
||Drains<br>-<br>1,184|
||EICR and Electrical Repairs<br>6,320<br>59|
||Entertainment - 0%<br>217<br>-|
||F A Football Grant Expenditure<br>(221)<br>1,542|
||Fire Alarm<br>1,082<br>6,846|
||Footballers Expenses<br>1,381<br>506|
||Grass Cutting Equipment<br>101<br>-|
||Heating<br>588<br>-|
||Insurance<br>4,996<br>3,062|
||IT Software and Consumables<br>557<br>748|
||Licences<br>354<br>672|
||Light, Power, Heating<br>4,571<br>5,500|
||Muga Expenses<br>1,011<br>906|
||Office Upgrade & Fire Door<br>4,884<br>-|
||Postage, Freight & Courier<br>-<br>8|
||Printing & Stationery<br>169<br>12|
||Replacing Tarmac Around Building<br>1,000<br>-|
||Sundries<br>1,466<br>2,043|
||Survey Fee<br>-<br>8,940|
||Telephone & Internet<br>437<br>1,656|



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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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## **Notes to the Accounts** 

## **Farndon Community Trust For the year ended 31 December 2025** 

|**Notes to the Accounts**<br>**Farndon Community Trust**<br>**For the year ended 31 December 2025**|||
|---|---|---|
||**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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## **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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