**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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 4. 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 - (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