REGISTERED COMPANY NUMBER: CE005487 (England and Wales) REGISTERED CHARITY NUMBER: 1164115
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
FOR
THE EAST MALLING CENTRE
Xeinadin South East Ltd 19 North Street Ashford Kent TN24 8LF
THE EAST MALLING CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 May 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 to 6 |
| Notes to the Financial Statements | 7 to 13 |
| Detailed Statement of Financial Activities | 14 to 15 |
THE EAST MALLING CENTRE
REPORT OF THE TRUSTEES for the Year Ended 31 May 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 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 2015).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity operates a community centre and café for the residents of East Malling and surrounding areas, parts of which are classified as deprived, and to organise meetings, lectures, classes and other recreational and educational activities in the interests of social welfare and with the object of improving the conditions of life for the inhabitants.
Significant activities
The Centre operates a food bank for those in the most pressing need and a community pantry providing supplies to local families.There are currently more than 300 families and individuals signed up to use the community pantry. Classes for fitness, karate, dance and other activities are offered to promote mental well being and reduce isolation. Weekly Citizens Advice sessions are offered and The Centre employs a Community development Worker to assist local residents with advice and support.
Public benefit
The Trustees have reviewed and considered the Charity Commission's Guidance on Public Benefit.
Volunteers
The Centre relies on many volunteers, who give a great deal of time and effort to support the provision of these services.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
A wide range of activities have been available to residents of all ages, ranging from lunch clubs, and various sporting and fitness regimes. The Community Pantry has supported families in need and has increased greatly in scope now helping feed over 300 families and individuals. This has required great efforts by staff and volunteers together with generous grants from external organisations and individuals without which it would not have been possible.
FINANCIAL REVIEW
Financial position
During the year The Centre generated a total of £235,412 in income. Expenditure totalled £225,621, which resulted in a surplus of £9,791.
These funds were held in the general unrestricted fund, with a healthy cash balance of £243,200 at the year end.
Reserves policy
The reserve policy for the charity is that they should hold sufficient reserves to meet all potential liabilities.
FUTURE PLANS
The trustees intend to continue to promote and progress the charity's objectives. Investments will be kept under review and changes may be effected if judged beneficial. The level of reserves is decided by the trustees taking account of demands made upon the charity's resources.
Grant applications are being prepared to further boost funding. With the effects of the current "cost of living crisis" being especially felt in the area surrounding The Centre it is expected that demands on the Community Pantry will increase as will requests for assistance from the Community Development Worker now employed following successful grant applications. The Centre relies on grants and donations to finance much of its activity, but has sufficient reserves to sustain activities into the next financial year.
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE EAST MALLING CENTRE
Independent examiner's report to the trustees of The East Malling Centre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Rosanna Turner ACA DChA
Xeinadin South East Ltd 19 North Street Ashford Kent TN24 8LF
Date: ..............30/03/2026...............................
Page 3
THE EAST MALLING CENTRE
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 May 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 26,798 Charitable activities Provision of Centre 53,566 Other trading activities 2 143,378 Investment income 3 11,670 Total 235,412 EXPENDITURE ON Raising funds 4 117,882 Other 107,739 Total 225,621 NET INCOME 9,791 RECONCILIATION OF FUNDS Total funds brought forward 120,960 TOTAL FUNDS CARRIED FORWARD 130,751 |
Restricted funds £ - - - - - - - - - - - |
31.5.25 Total funds £ 26,798 53,566 143,378 11,670 235,412 117,882 107,739 225,621 9,791 120,960 130,751 |
31.5.24 Total funds £ 4,094 88,559 119,417 4,955 217,025 96,237 119,903 216,140 885 120,075 120,960 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
THE EAST MALLING CENTRE
BALANCE SHEET 31 May 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 6,096 CURRENT ASSETS Stocks 9 121 Debtors 10 13,241 Cash at bank and in hand 243,200 256,562 CREDITORS Amounts falling due within one year 11 (131,907) NET CURRENT ASSETS 124,655 TOTAL ASSETS LESS CURRENT LIABILITIES 130,751 NET ASSETS 130,751 FUNDS 12 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - - |
31.5.25 Total funds £ 6,096 121 13,241 243,200 256,562 (131,907) 124,655 130,751 130,751 130,751 130,751 |
31.5.24 Total funds £ 2,717 - 7,114 210,080 217,194 (98,951) 118,243 120,960 120,960 120,960 120,960 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 5
THE EAST MALLING CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 May 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, 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 January2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All incoming resources are accounted for when the charity is legally entitled to the income after any performance conditions have been met, the amount measured reliably, and its is probable that the income will be received.
Donations are recognised by the charity on receipt. Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is received, it can be measured reliably, and the Charity has control over the item. Fair value is determined on the basis of the value of the gift to the Charity.For example, the amount the Charity would be willing to pay in the open market for such facilities and services. A corresponding amounts is recognised in expenditure. No amount is included for volunteer time in line with the SORP (FRS102).
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying good and services in order to raise funds and is recognised when entitlement has occured.
Income from grants is recognised at fair value at the earlier of receipt or when the Charity has entitlement after any performance conditions are met, 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 and fittings - 25% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
continued...
Page 7
THE EAST MALLING CENTRE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2025
1. ACCOUNTING POLICIES - continued
Fund accounting
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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
2. OTHER TRADING ACTIVITIES
| Fundraising events 3. INVESTMENT INCOME Deposit account interest 4. RAISING FUNDS Raising donations and legacies Purchases Light and heat Postage and stationery Sundries Project & other direct cost Depreciation Support costs |
31.5.25 £ 143,378 31.5.25 £ 11,670 31.5.25 £ 49,157 12,000 2,120 216 52,495 1,894 - 117,882 |
31.5.24 £ 119,417 31.5.24 £ 4,955 31.5.24 £ 43,670 12,000 3,096 274 34,054 906 2,237 96,237 |
|---|---|---|
continued...
Page 8
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2025
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.5.25 | 31.5.24 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 2,772 | 906 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 31 May 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 May 2025 nor for the year ended 31 May 2024.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.5.25 | 31.5.24 | |
|---|---|---|
| Employees | 9 | 9 |
No employees received emoluments in excess of £60,000.
8. TANGIBLE FIXED ASSETS
| Fixtures | |
|---|---|
| and | |
| fittings | |
| £ | |
| COST | |
| At 1 June 2024 | 8,552 |
| Additions | 6,151 |
| At 31 May 2025 | 14,703 |
| DEPRECIATION | |
| At 1 June 2024 | 5,835 |
| Charge for year | 2,772 |
| At 31 May 2025 | 8,607 |
| NET BOOK VALUE | |
| At 31 May 2025 | 6,096 |
| At 31 May 2024 | 2,717 |
continued...
Page 9
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2025
| 9. STOCKS Stocks 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Pension control Other creditors Accruals and deferred income 12. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 1.6.24 £ 120,960 120,960 Incoming resources £ 235,412 235,412 |
31.5.25 31.5.24 £ £ 121 - 31.5.25 31.5.24 £ £ 11,220 5,414 2,021 1,700 13,241 7,114 31.5.25 31.5.24 £ £ 7,563 4,424 2,098 852 711 340 1,845 1,845 119,690 91,490 131,907 98,951 Net movement At in funds 31.5.25 £ £ 9,791 130,751 9,791 130,751 Resources Movement expended in funds £ £ (225,621) 9,791 (225,621) 9,791 |
|---|---|---|
continued...
Page 10
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Leisure Pass Dementia Cafe Alternative Summer Play TOTAL FUNDS |
At 1.6.23 £ 110,559 1,566 5,311 2,639 9,516 120,075 |
Net movement in funds £ 10,401 (1,566) (5,311) (2,639) (9,516) 885 |
At 31.5.24 £ 120,960 - - - - 120,960 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Leisure Pass Dementia Cafe Alternative Summer Play Community Development Worker TOTAL FUNDS |
Incoming resources £ 190,350 - - - 26,675 26,675 217,025 |
Resources Movement expended in funds £ £ (179,949) 10,401 (1,566) (1,566) (5,311) (5,311) (2,639) (2,639) (26,675) - (36,191) (9,516) (216,140) 885 |
|---|---|---|
continued...
Page 11
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Leisure Pass Dementia Cafe Alternative Summer Play TOTAL FUNDS |
At 1.6.23 £ 110,559 1,566 5,311 2,639 9,516 120,075 |
Net movement in funds £ 20,192 (1,566) (5,311) (2,639) (9,516) 10,676 |
At 31.5.25 £ 130,751 - - - - 130,751 |
|---|---|---|---|
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 Restricted funds Leisure Pass Dementia Cafe Alternative Summer Play Community Development Worker TOTAL FUNDS |
Incoming resources £ 425,762 - - - 26,675 26,675 452,437 |
Resources Movement expended in funds £ £ (405,570) 20,192 (1,566) (1,566) (5,311) (5,311) (2,639) (2,639) (26,675) - (36,191) (9,516) (441,761) 10,676 |
|---|---|---|
continued...
Page 12
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2025
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 May 2025.
Page 13
THE EAST MALLING CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 May 2025
| 31.5.25 | 31.5.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 26,798 | 4,094 |
| Other trading activities | ||
| Fundraising events | 143,378 | 119,417 |
| Investment income | ||
| Deposit account interest | 11,670 | 4,955 |
| Charitable activities | ||
| Grants | 53,566 | 88,559 |
| Total incoming resources | 235,412 | 217,025 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Purchases | 49,157 | 43,670 |
| Light and heat | 12,000 | 12,000 |
| Postage and stationery | 2,120 | 3,096 |
| Sundries | 216 | 274 |
| Project & other direct cost | 52,495 | 34,054 |
| Fixtures and fittings | 1,894 | 906 |
| 117,882 | 94,000 | |
| Other | ||
| Wages | 80,492 | 84,280 |
| Adv & Marketing | - | 11 |
| Repairs & renewals | 21,551 | 31,855 |
| Accountancy | 1,525 | 2,062 |
| Telephone | 1,529 | 1,212 |
| Legal expense | 515 | 483 |
| 105,612 | 119,903 | |
| Support costs | ||
| Management | ||
| Travel | - | 55 |
| Information technology | ||
| Software | 1,298 | 1,386 |
This page does not form part of the statutory financial statements
Page 14
THE EAST MALLING CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 May 2025
| 31.5.25 | 31.5.24 | |
|---|---|---|
| £ | £ | |
| Information technology | ||
| Governance costs | ||
| Insurance | 829 | 796 |
| Total resources expended | 225,621 | 216,140 |
| Net income | 9,791 | 885 |
This page does not form part of the statutory financial statements
Page 15