Southport U3A
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2025
Trustfyes:
Mr Allan George Blanchard
Mr Christopher Stephen Dev8r8UX
Ms Elizabeth Fryer
Mr Michael Roger Haigh
Mrs Andrea Hatton
Mr lan Homewood
Ms Christine Howorth
Mrs Deborah Keff
Mr Peter LawF8r
Ms Oawn Oldfield
Mrs Yvonne Mccullocwlureshi
(Retlred 0411112024)
(Vlce chair)
(Retired 02109120251
(Chair)
(Retired 2510912025)
(Retired 16102120251
(Retired 12106120251
Treagurer:
John Thorpe
(Treasurer designate)
Secrètary:
Mrs Deborah Kerr
Charlty Number:
1164448
Charity Address:
7 Beech Grove
Southport
PR9 7EE
Charity Webslto:
https."Ilrnv.southportu3a.Ofg.ukl
Independent Examlners:
JA Fell and Company
40 Hc#Jhlon Street
Soulhport
PR9 OPQ
Bankgr5:
Natwesl
130 Lord Street
Soulhport
PR9 OAE

Southport U3A
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 202S
The trustees submtt their annual re￿rt and financial statements for the year 8nded 31 August 2025.
The financial slalements fcdlow the requirements of the revised Charilies Statement of Recommended
Practice IFRS 1021 (second edition
October 20191- 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 IFRS 102}
(effeotive 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng docum•nt
The organisalion is a Charitable Trust which was registered on 17 November 2Q15 and is governed
by ils Trust Deed dated 4 October 2012 as amended on 3 February 2022.
Recrultrnent and appolntment of the trustees
The board s88ks lo achieve a balance of skills and exporlence amongst the trustees. In ordér to
m8intaln thls, the b08rd revièws its skill and experienc8 mix each year and seeks lo recruit new
trust8es when necessary.
In accordancè with the Trust Deed. the board of truslees 18 8uihorfsed lo appoint new truste88 to fill
vacancies arising through resignation or death of an existing trustee.
In appointlng trustees due consideration is given to ensuring Ihat the trustees have, belween them,
the skills and experience necessary lo manage the charity effectively and in accordance with charity
law.
Trustee inductlon and tralnlng
The ¢urrenl board of trustees will provide any new Iwslee with an overview of Ihe timetable of board
meetings, copi&s of the recent minutes of meetings. the recent reports and accounts and explains
their general and specific responsibilities which are included within an induction procèss.
Ongoing training is provided by the board of trustees as and when the need arises.
Rl8k management
The trustees review the major risks which the charity faces on a regular basis and believè that the
charity holds sufficienl resepies tr) provide adequat6 resources lo meel its obligations in lh8 6v8nl of
adverse conditions.

Southport U3A
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The trustees submit their annual ￿[X)rt and financial statements for Ihe year ended 31 August 2025.
The financial statefftents follow the requirements of the revised Charities Stalemenl of Recommended
Practice (FRS 1021 (second edition
October 20191 Accounting and Reporting by Charities:
Statement of Recommended Practice applicable lo charities preparing Iheir accounts in accordance
with the Financial Repcirting Standard applicable IF) the UK and Republic of Ireland IFRS 1021
leffeclive 1 January 2019}.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a Charitable Trust which was regisiered on 17 November 2015 and is governed
by its Trust Deed dated 4 October 2012 a5 amended ￿ 3 February 2022.
Recruitment and appointment of the trustees
The board seeks to achieve a balance of skills and experien￿ amongst the trustees. In order lo
maintain this. the board reviews its skill and exper5er￿e mix each year and seeks to ￿¢ruit new
tnjstees when necessary.
In accordance with the Trust Deed, the board of truslees is authorised to appoint new trustees to fill
vacancies arising through resignation or death of an existing trustee.
In appointing trustees due (x)nsideration is given to ensuring that Ihe Irustees have, between them,
the skills and experience necessary to manage the charity effectsvely and in accordance with charity
law.
Trustee Induction and training
The current board of tTUStees will provide any new trustee with an oveTview of the timetable of board
meetings, (x)pies of the recent minules of meetings. the recent reports and accounts and explains
their general and specific responsibilities which are included wlhin an induction process.
Ongoing training is provided by the board of trustees as and when the need arises.
Rlsk management
The trustees review the major risks which the charity faces on a regular basis and believe that the
chartty holds suffi￿ent reseNes lo provide adequate resources to meet Its obligations in the event of
adverse conditions.

Southport U3A
TRUSTEES. REPORT (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
PLANS FOR FUTURE PERIODS
General plans
The charity wll conkn.nue its operations throughout the year, wrth a view to further its objectives by
holding events that provide educatson and social support for tis members.
STATEMENT OF TRUSTEES. RESPONSIBILMES
Law applicable to charibes in England and Wales requires the trustees lo prepare financial
stslements for each financial year which give a tnje and fair view of the charitys finanaal activities
during the period and of its financial posrtion at the end of the pericMJ. In preparing financial
statements giving a true and fair view, the trustees should follow best practice and..
select suitable a￿OUnting policies and apply Ihem eonsistenlly.
observe the methods and prtnc¢pals in the ChaTrt¢es SORP.
make judgements and estimates thal are reasonable and prudent
state ￿ether applicable UK accounting standards and statements of recommended
practi￿ have been followed, subjecl lo ony material departures disclosed and eXp￿Ined
in the financial statements,.
prepare the financial statements on a going concem basis unless rt is inappropriate to
presume thal the chartty will continue in operation.
The trustees are ￿sponSIble for keeping adeqvate accounting records Ihal disclose with
reasonable accuracy at any time the financial posibon of the chartty and enable them to ensure that
the financi81 statements comply V￿ the Chafibes Act 2011. They are 8180 responsible for
safeguarding the assets of the eh8rtty and hence for t2king rgasonable steps for the prevention and
detection of fraud and other irregularibes.
This report was ap
roved by the board of truslees on 5 January 2025 and signed on its behaw by."
hrlstine Howorth - Chair of Trustees
Page 4

Southport U3A
STATEMENT OF FINANCIAL AcTIV￿lEs
FOR THE YEAR ENDED 31 AUGUST 2025
Unrgstricled Restrictod
funds funds funds funds
2025
2025
Total
Total
2025
2024
Notes
INCOME
Income from generated funds:
Charitable activities..
Income from members
34,871
228.091
262.962
239,434
Miscellanéous Income
1.736
1,736
3,024
Investment income..
591
591
504
TOTAL INCOME
37.198
228,091
265,289
242,962
EXPENDITURE
Charitable activities..
26.278
220.623
246,901
220.141
Govemance..
1,020
1.020
1,046
TOTAL EXPENDITURE
27,298
220.623
247,921
221,187
NET INCOME FOR THE YEAR
9,900
7.468
17,368
21,775
Fund balances al 1 September 2024
44.786
37,162
81.948
60,173
Fund balances at 31 August 2025
54.686
44,630
99,316
81,948
The notes on pages 8 - 13 form part of these finanaal slatements.

Southport U3A
BALANCE SHEET
AS AT 31 AUGUST2025
Total
fijnds
2025
Total
funds
2024
Note5
CURRENT ASSErs
C2sh at bank and in hand
Debtors and prepayments
116.719
5,443
122,162
100,219
4.693
104.912
CURRENT LJABILMES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
22.846
22,964
NET CURRENT ASSETS
99,316
81,948
TOTAL NET ASSETS
99,316
81,948
FUNDS
Unrestricted funds
Restricted funds
54.686
44,630
44.786
10&11
TOTAL FUNDS
99,316
81.948
Approved and signed on behalf of the board on 5 January 2025 by.
Joh
Tho
e- Treasurer
The notes on pages 8 - 13 form part of th￿se financial ststements.
Page 7

Southport U3A
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2025
1 ACCOUNTING POLICIES
a Basis of preparatlon
The financial statements have been prepared in accordance with 'Accounling and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial RewrtÈng Standard applicable in the UK and Republic of Ireland
(FRS 1021 (effective January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has tsken advantage of the provisions in the SORP for charities applying FRS 102
Update Bulletin 1 not lo prepare a Statement of Cash Flows.
The financial statements are prepared in sterting. which is the functional currency of Ihe charity.
MonetBry amounts in these financial statements are round￿ to the nearest whole £.
The financial statements have been prepared under the historitxl cost convenb'on, modified to
include the revaluation of freehold properties and to include investment properties and certain
financial instruments al fair value. The principal accounting policies adopted are set out below.
b Going concern
Al the lime of appromng the financial statements, the trustees have a reasonable expeclalion thal
the charity has adequ8te resources to continue in operational existence forthe foreseeable future.
Thus the trustees conty.nue to adopt the going concern basis of acc￿nting in preparing the
financial statements.
c Fund accounting
Unrestricted funds are funds which are available for use at the discretion of the trustees in
furtherance of the general Obl￿tiveS of the charity and which have not been designated for other
purposes.
Restricted fijnds are funds which are to be used in accordance bwth specific restrictions imposed
bv donors or which have been raised by the charity for parbcular purposes. The cost of raising and
8dminislering such funds are charged against the spectfic fund. The aim and use ofeach restricted
fund is set out in the notes to Ihe financial ststements where relevant.
d Incomo
Al incoming resources are included in the SOFA when Ihe charity is legally entitled to the income
and can be quanlified wtth reasonable accuracy. For legacies, entillement is the earlier of the
charity being nolffied of an impending distribuhon or the legacy being received. No amounts are
included in the financial statements fr)r services donated by volunteers.

Southport U3A
NOTES TO THE FINANCIAL STATEMEKfs {contlnued}
FOR THE YEAR ENDED 31 AUGUST 2025
1 ACCOUNTING POLICIES {¢ontinuedl
o Expenditure
All expendilure is accounted for on an accruals basis and has been classffi￿ under headings that
aggregate all costs related to the category. Where costs cannot be direcdy attributed to partittular
headings they have been allocated to activits'es on a basis consistent wtth the use of the resour￿$.
Fund raising costs are those incurred in seeking voluntsry ￿￿tribUtiOns and do not include the
costs of disseminating inf¢￿atron in support of the charitable activities. Supp)rt costs are those
cos15 incurred direcdy in support of expenditure on the objects of Ihe charity and include project
managemenl costs. Management and administration costs are those incurred in connection wrth
the administration of the charity and compliance with constitutional and statutory reqU1￿Ments.
Flxed assets and depreciation
Tangible fixed assets costing more than £500 are capilalised and induded at cost including and
incidental expenses of acquisition.
g Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits hdd at call with banks. other short- temi
liquid investments with original malurttses of Ihree rnonth5 or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
2 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
In Ihe applir2tion of the chanvs accounting policie5, Ihe trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are
based on historical experience and other factors that are considered to bg rglevanL Actual results
rnay differ from these estimates.
The ests'mates and undertying assumpb'ons are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period. or in the per￿ of the revision and fu￿re periods vthere the
revision affects both cu￿ent and future periods.

Southport U3A
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
3 INCOME FROM CHARITABLE ACTMnES
Unrestrfcted Restricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Income from members:
Annual subscriptions
Closed groups
Gift aid refund
Group meetings and events
30.733
30.733
27,945
889
4,132
206,468
239.434
4,138
4,138
228.091
262.962
228.091
228,091
34.871
Mlscellaneous income:
Book sales
Flower show
Sundry income
Visitors
176
1,250
275
35
1,736
176
1.250
275
35
1,736
176
2,500
315
33
3,024
36.607
228.091
264.698
242,458
4 INVESTMENT INCOME
Unreslricted Restricted
funds funds fund5 funds
2025
2025
Total
Total
2025
2024
Bank interest received
591
$91
504
4n

Southport U3A
NOTES TO THE FINANCIAL STATEMENTS (¢ontinu•d)
FOR THE YEAR ENDED 31 AUGUST 2025
S COSTS OF CHARITABLE ACTivmES
Unrnstrlct•d Restrictèd
funds funds lunds fund5
2025
2025
Total
Totsl
2025
2024
Artiylty costs:
Chrlslmas P8rty I hamp8rs
Diaries
Equipment
Flower show
Gifts I refy'ww*nt presentstion
Group lèadars day
Group meetlngs and 6vents
Magazine
New members meeting
Speakers
Short Story Compalition
Sundry expenses
U3A capitation faè
Vgnue hlre
822
341
822
341
388
1.256
1,253
122
2.591
293
1.220
194,571
1.256
1,319
1.319
220.623
3.817
201
670
220,623
3.817
201
670
230
835
62
31
6,696
1.685
213,195
290
7.192
2.070
18.460
290
7,192
2,070
239,083
220,823
Support costs:
Bank Charges
Paypal lees
Prfnllng, stationery and post
Simple membership software
Softharè
Website costs
2,617
2.169
1,1PA)
1,6C(J
173
79
7,818
2.617
2.169
2,082
1,971
1,¢A4
1.600
109
120
173
79
7.818
26.278
220,623
246.901
220.141
6 GOVERNANCE COSTS
Unr•8trlcted Restrlthd
funds funds funds tund$
2025
2025
Total
2025
2024
Inde￿ndant examination
1.020
1.020
1.020

Southport U3A
NOTES TO THE FINANCIAL STATEMENTS (contin￿d)
FOR THE YEAR ENDED 31 AUGUST 2025
T TRUSTEES REMUNERATION
No trusteè received any romuneration throughout thé year.
8 DEBTORS
202S
2024
Debtors
Events paid in advance
750
4.693
1.000
3,693
S,443
4,693
9 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2025
2024
Trade credilors
Accruals
Income received in advance
5.589
2.550
14,707
8,890
2,532
11,542
22.846
22,964
10 ANALYSIS OF NET ASSEfs BETWEEN FUNDS
Unrestrlcted Restrlcted
funds funds funds funds
2025
2025
Total
Totsl
2025
2024
cu￿eTrt assets
Current liabililles
57.189
(2,503)
64.973
(3),343)
122.162
(22.846)
104.912
122.964)
54,686
44,630
81,948

Southport U3A
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
11 RESTRICTED FUNDS
Balance at
1 Sept 2024
Balan¢0 at
31 Aug 2025
Income
Expenditure
Group events and meetings
37.162
228.091
220,623
44,630
Reslricted funds represent the balances on each of the drfferent events and activities undertaken
in the year where fvnds were received specifically for an event by members and not fully spent by
the year end dale.
12 RELATED PARTY TRANSACTIONS
There were no known disclosable related party transactions during the year12024 - none).
42

Southport U3A
INOEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTHPORT U3A
FOR THE YEAR ENDED 31 AUGUST 2025
l ￿port on the financial stat@ments of the charity for the year ended 31 August 2025, which are set
OLrt on pages 6 to 13.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the Pfeparalion of the accounts. The chariws trustees
¢onsider that an audit is not required for this year under secbon 144 of the Charities Act 2011 (the
Charibes Act) and that an independent examinats.on is needed.
It is my responsibility lo..
(il examine the accounts under seclion 145 of the Charities ACL
lill to follow the procedures laid dovm in the general Directions gNen by the Charity
Commission (under sectson 14515}Ib} of the Chatilies Act, and
{iii} to state whether parti(yJt8r mattets have come to our attention.
Basi5 of independent examinerfs Stateme
My examinatton was carried out in acconiance w7th genetal directions gFven by the Chartty
Commission. An examination indudes a review of the accounting records kept by the ch8rity and a
comparison of the accounts presented WTth those records. It also indudes o)nsid8ralion of any
unusual items or disdosures in the accounts, and seeking explanations from the trustees concerning
any such matters. The procedures undertaken do not provide all Ihe evidence thal would be required
in an audrt. and cOnsequen￿Y no opinion is given as lo %thether the accounts present 2 Xrue and fairf
view and the report is limited lo those matters set Otrt in the stalement bdow.
Indepgndent exarninefs statement
In connecbon my examinatson, no matter has come to my attention:
al which gives me reasonab￿ rause to believe that in, any materbal respect. the
requirements"
to keep accountiTrJ records in accordan￿ with Section 130 of the Charities Act.. and
to prepare accounts ￿tch accord wrth the accounting records and comply with the
accounting req￿lrernents of the Charities Act
have not been met" or
bl to which. in my opinion, attenb.on should be drawn in order to enable a proper
understanding of Ihe accounts to be reached.
O J Grills F
A fInde￿ndent Examiner)
Dated: 5 January 2025
for and on b8halFofJA Fell C¢?rnp￿Y
40 Floyhton StTO•t, Southprrt. PR9 QPQ
Page 5