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2025-05-01-accounts

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

CHARITY REGISTRATION NUMBER: 1172312

Lakeview Village Hall Trust Unaudited Financial Statements 30 April 2025

LW, CHARTERED ACCOUNTANT

Chartered accountants 10 Pintail Drive Iwade Kent ME9 8QW

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Financial Statements

Year ended 30 April 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Trustees' Annual Report

Year ended 30 April 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 April 2025.

Chair's report

The eighth year of operation continued with stable success; the infrastructure of the hall required some remedial/snagging work from the project. The hall remained as a temporary lease arrangement with Swale Borough Council (SBC), the full lease will not be signed until all snagging for the build is resolved with SBC. SBC approached the trust to endeavour to reach an agreement with the trust regarding the signing of a full lease. The trust met with the council regarding outstanding building snags that have not been satisfied. SBC engaged some contractors towards the end of the year to establish what is required to resolve the outstanding issues, to date SBC have not yet completed any of the snags, as a result the trust has not signed a full lease. The trust is however fully committed to maintaining the building. The trust continues to meet regularly as required throughout the year, operational decisions are made during trust meetings with minor decisions made via social messaging. We have experienced a growth in our club hirers this year.

The trust has maintained a good relationship with the regular hirers, the hirers are a principle part of the hall and have ensured that the hall is looked after, they report regularly to the trust of any difficulties or issues that they find.

The trust has been able to set up external controls for the alarm system so that the trust members can monitor the alarm system, the CCTV is being monitored from a web based app on the trust's members' phones. In addition to this the trust has invested in a digital key locking system that will allow keys to be accessible within certain times for party hirers. This has proven to be very successful; hirers are given clear instructions to allow them to use the hall with more independence.

Reference and administrative details

Registered charity name Lakeview Village Hall Trust Charity registration number 1172312 Principal office Great Easthall Way Sittingbourne Kent ME10 3TF

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Trustees' Annual Report (continued)

Year ended 30 April 2025

The trustees

P Burleigh (Resigned 8 June 2025) S Capper (Resigned 8 June 2025) A McGowan (Resigned 8 June 2025) C McGowan (Resigned 8 June 2025) G Harvey (Resigned 8 June 2025) J Moore (Appointed 25 July 2025) M Bencych (Resigned 8 June 2025) R Eseku (Appointed 25 July 2025) S Adjei (Appointed 26 July 2025) S Goatham A Ugorji (Appointed 25 July 2025) K Emmanuel (Appointed 25 July 2025) K Wagstaff (Appointed 25 July 2025) L Bowden (Appointed 25 July 2025, resigned 28 December 2025) L Hardie (Appointed 25 July 2025) M Falana (Appointed 25 July 2025) N Bowden (Appointed 25 July 2025, resigned 28 December 2025)

Independent examiner Louise Wade LW, Chartered Accountant 10 Pintail Drive Iwade Kent ME9 8QW

Structure, governance and management

The Lakeview Village Hall Trust was formed to operate as a charitable trust registered with the UK Charities commission. The trust is currently formed of 9 trustees; the trustees are residents of the local community of Great Easthall. The trust is structured as a Charitable Incorporated Organisation (Foundation Structure).

Objectives and activities

To further benefit the residents of Easthall Estate and the local community, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.

This is achieved by offering hire space to the community, clubs and organisations for the use of the hall. The hire space is offered under a hire agreement which sets out the responsibilities and requirements of the hirer to respect the property whilst it is in their care. The hire agreement also sets out rules and instructions that protect the property and the trust while the hall is being used.

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Trustees' Annual Report (continued)

Year ended 30 April 2025

Achievements and performance

During the year, the Trust has successfully managed its income and expenditure in line with its established business plan. This plan set out projected income and costs, based on comparisons with similar community centres within the borough. Ongoing monitoring of financial performance has ensured that the Trust remains in a stable position and is operating within its means.

A key achievement has been the benefit derived from the hall's environmentally conscious design. The building was designed to minimise its environmental impact, incorporating modern, energy-efficient technologies that allow it to operate with reduced resource consumption. This has not only supported sustainability objectives but has also helped to keep running costs low.

The Trust has also made progress in strengthening its governance by seeking to recruit new trustees with relevant skills and experience, ensuring the continued effective management and development of the hall.

Trustees have met quarterly to oversee the Trust's activities and performance. In addition, the hall has hosted a number of successful community events throughout the year, including a quiz night, two games nights, and a carol service evening. These events have supported community engagement, increased use of the facility, and contributed to the Trust's income.

Overall, the Trust has made positive progress in its first year of operation under the new board, establishing a strong foundation for future growth and community involvement.

Financial review

A start up fund was made available to the trust from the section 106 money plus a grant from KCC to enable the village hall to be operational to the community for the first three years of operation. The trust takes an income from the hire of the hall to pay for the bills and maintenance running costs of the building, the popularity of the hall has been such that the income is currently covering the costs of the utility bills and allowing the trust to build a small contingency fund to cover costs in the event that the hire space loses its popularity.

The trust does not employ any staff however it does pay for contract services such as window cleaning, gardening and cleaning of the hall.

Plans for future periods

The trust is now looking at ensuring the infrastructure is maintained now that the warranties have expired, the trust are using local trades to maintain the equipment and infrastructure. The trust has recruited trustees with dedicated roles, the roles identified are Events and Maintenance, in this way we have started to offer community events and have trustees who can concentrate on specific roles.

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Trustees' Annual Report (continued)

Year ended 30 April 2025

18/4/2026 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

R Eseku Trustee

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Independent Examiner's Report to the Trustees of Lakeview Village Hall Trust

Year ended 30 April 2025

I report to the trustees on my examination of the financial statements of Lakeview Village Hall Trust ('the charity') for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Louise Wade LW, Chartered Accountant Independent Examiner

10 Pintail Drive Iwade Kent ME9 8QW

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Statement of Financial Activities

Year ended 30 April 2025

2025 2025 2024
Unrestricted
funds Total funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 209
Charitable activities 5 20,815 20,815 17,127
Investment income 6 503 503
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Total income 21,318 21,318 17,336
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Expenditure
Expenditure on raising funds:
Costs of other trading activities 7 14,302 14,302 10,348
Expenditure on charitable activities 8,9 2,689 2,690 15,407
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Total expenditure 16,991 16,992 25,755
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Net income/(expenditure) and net movement in funds 4,327 4,326 (8,419)
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward 51,748 51,748 60,166
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Total funds carried forward 56,075 56,075 51,748
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 14 form part of these financial statements.

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Statement of Financial Position

30 April 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 14 411
Current assets
Debtors 15 2,599 2,744
Cash at bank and in hand 53,434 49,343
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
56,033 52,087
Creditors: amounts falling due within one year 16 370 340
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Net current assets 55,663 51,747
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Total assets less current liabilities 56,074 51,747
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Net assets 56,074 51,747
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Funds of the charity
Unrestricted funds 56,075 51,748
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Total charity funds 17 56,075
৶৶৶৶৶৶৶৶
51,748
৶৶৶৶৶৶৶৶

These financial statements were approved by the board of trustees and authorised for issue on 18/4/2026........................, and are signed on behalf of the board by:

R Eseku Trustee

The notes on pages 8 to 14 form part of these financial statements.

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Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Great Easthall Way, Sittingbourne, Kent, ME10 3TF.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

No judgements, estimates and assumptions have been made in these financial statements.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

9

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

10

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Business contributions 209 209
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Hall hire 20,815 20,815 17,127 17,127
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
6. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 503 503
৶৶৶৶ ৶৶৶৶ ৶৶৶৶ ৶৶৶৶

11

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements (continued)

Year ended 30 April 2025

7. Costs of other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Hall hire - light & heat 6,949 6,949
Hall hire - repairs & maintenance 6,832 6,832 9,843 9,843
Hall hire - insurance 521 521 505 505
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
14,302 14,302 10,348 10,348
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

8. Expenditure on charitable activities by fund type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Hall costs 205 205
Support costs 2,484 2,485 15,406 15,407
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
2,689 2,690 15,406 15,407
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Expenditure on charitable activities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
£ £ £ £
Hall costs 205 2,485 2,690 15,407
৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Analysis of support costs
Hall hire Total 2025 Total 2024
£ £ £
Communications and IT 926 926
General office 1,087 1,087 15,066
Finance costs 470 470 340
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
2,483 2,483 15,406
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 205
৶৶৶৶ ৶৶৶৶

9. Expenditure on charitable activities by activity type

10. Analysis of support costs

11. Net income/(expenditure)

12

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements (continued)

Year ended 30 April 2025

12. Independent examination fees

2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 370 340
৶৶৶৶ ৶৶৶৶

13. Trustee remuneration and expenses

During the year £237 was paid to S Capper for stock/hall checking. £2,382 was paid to S Goatham for hall cleaning, £144 was paid to A McGowan for website costs and £606 was paid to M Bencych for gardening services. No other remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

14. Tangible fixed assets

Equipment
£
Cost
At 1 May 2024
Additions 616
ৄৄৄৄ
At 30 April 2025 616
৶৶৶৶
Depreciation
At 1 May 2024
Charge for the year 205
ৄৄৄৄ
At 30 April 2025 205
৶৶৶৶
Carrying amount
At 30 April 2025 411
৶৶৶৶
At 30 April 2024
৶৶৶৶
15. Debtors
2025 2024
£ £
Trade debtors 2,424 2,442
Prepayments and accrued income 175 302
ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ
2,599 2,744
৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶
16. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 370 340
৶৶৶৶ ৶৶৶৶

13

Docusign Envelope ID: AD5FCCA1-C7A0-46F1-935B-EC11EE0D5BB5

Lakeview Village Hall Trust

Notes to the Financial Statements (continued)

Year ended 30 April 2025

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 May 2024 Income Expenditure 30 April 2025
£ £ £ £
General funds 51,748 21,318 (16,991) 56,075
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
At At
1 May 2023 Income Expenditure 30 April 2024
£ £ £ £
General funds 60,166 17,336 (25,754) 51,748
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

18. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2025
£ £
Tangible fixed assets 410 410
Current assets 56,034 56,034
Creditors less than 1 year (370) (370)
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Net assets 56,074 56,074
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
Unrestricted Total Funds
Funds 2024
£ £
Tangible fixed assets
Current assets 52,087 52,087
Creditors less than 1 year (340) (340)
ৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ
Net assets 51,747 51,747
৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶

14