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2025-07-31-accounts

Reference and AdministrationDetails Page1
Officer Trustee Team Report Page3
Trustees'Report Page 4
Statement of Trustees Responsibilities Page13
IndependentAuditor'sReport Page14
StatementofFinancial Activities Page18
Balance Sheet Page19
Statement of CashFlows Page20
NotestotheFinancial Statements Page2l

ommitteeofStMary's Studen
ugust2024to31July2025.

ts' Union. Student Trusteesareappointedtooffic
BoardMembers2024125 Position/TitleHeld
Miss Shelley Carey Education President/Officer Trustee
Mr David James Student Life President/Officer Trustee(C hair)
Mx LockeBell Student Trustee
Mr Roger Clark ExternalTrustee
Mrs Laura Quinn-Willis ExternalTrustee

heBoard tor2025126,areasf ollows
BoardMembers2025126 Position/TitleHeld
Miss Matilda Copley Education President/Officer Trustee
Miss Chloe ElaPlum Student Life President/Officer Trustee(C hair)
Mx LockeBell Student Trustee
Mr Roger Clark External Trustee (retired19thSeptember 2025)
Mrs Laura Quinn-Willis ExternalTrustee
Mrs RachelHo External Trustee(appointed27thSeptember 2025)

Unrestricted Restricted Unrestricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
Notes 2025
2025
e
2025
e
2024
f
2024
e
2024
Ê
INCOMEANDENDOWMENTS FROM
GrantsandDonations 1 404,659 404,659 408,956 408,956
Charitable activities 2 245,166 4,270 249,436 55,044 3,847 58,891
Other trading activities 3 26,184 26,184 21,624 z',t,624
lnvestments 4 2,084 2,084 2,449 2,449
Other income 1,827 1,827
TOTAL 679,920 4,270 684,1 90 488,073 3,847 491,920
EXPENDITURE ON
Raising funds 5 30,178 30,178 13,544 13,544
Charitableactivities 6 694,129 2,529 696,658 546,426 584 547,010
TOTAL 724,307 2,529 726,836 559,970 584 560,554
NETTNCOME/(EXPENDTTURE) (44,387) 1,741 (42,646)
(71,897)
3,263 (68,634)
NET MOVEMENT IN FUNDS (44,387) 1,741 (42,646)
(71,8e7)
3,263 (68,634)
Reconciliationoffunds:
TotalFunds BroughtForward 151,685 19,546 171,231 223,582 16,283 239,865
Total FundsCarriedForward 107,298 21,287 128,585 151,685 19,546 171,231

Notes 2025
Ê
t â 2024
Ê
FIXED ASSETS
Tangible Assets 10 375 1,584
CURRENT ASSETS
Stock 11 6,473
Debtors 12 156,333 211,920
Cash at bank and inhand 116,476 338 585
Total Current Assets 279,282 550,505
LIABILITIES
Creditors:Amounts falling due within
oneyear
13 (151,072| (380,858)
NET CURRENT ASSETS 128,210 169,647
TOTALNETASSETS 15 128,595 --111231-
FUNDS
Unrestricted GeneralFund 14 107,298 151,685
Restricted Funds 14 21,287 19,546
TOTALFUNDS __129Égr_ __1ll&1_

2025 2024 2024
r Ê
CASHFLOWSFROM OPERATING ACTIVITIES
Netcashflows providedby (used in)operating activities (224,193) 121 030
CASHFLOWSFROM INVEST¡NG AGTIVITIES
Dividends, interest and rents from investments 2,084 2 449
Netcash provided by(usedin) investing activities 2,084 2 449
NETCHANGEIN CASHAND CASHEQUIVALENTS 123 479
Cash and cash equivalentsatthe startofthe year 338,585 215 106
Cash and cashequivalentsatthe end of theyear 116,476 338,585
RECONCIL¡ATION OF OPERATING SURPLUSTONET GASHINFLOWFROM OPERATING
ACTIVITIES 2025
2024
Netincome/(expenditure) forthefinancial year (42,646) (68,634)
Adjustments for:
Depreciation charge 1,209 460
Dividends, interest and rents from investments (2,084) (2,449)
(lncrease)/decreaseinstock (6,473)
(lncrease)/decrease in debtors 55,587 (170,378)
lncrease/(decrease)increditors (229,786) 362,031
Netcash providedby (usedin) operating activities (224,193| 121 030
A)Components ofcash and cashequivalents
Cash at bank and in hand 116,476 338 585
B)Analysis of changes innetdebt
Cash and CashEquivalents
AtIAugust
2024
Gashflows Non-Gash
Ghanges
At31July
2025
Cash
338,585
(222,10e) 116,476

.INCOME FROM GRANTSANDDONATIONS
2025 2024
Ê Ê
Unrestricted Funds
Block Grant from St Mary's University 404,250 404,250
Additional Funding 3,000
Donations 409 1 706
404,659 49p99

.INCOME FROMCHARITABLEACTIVITIES
2025 2024
Ê Ê
Unrestricted:
Shop sales 15,091 17,740
Bar sales 179,633
Events sales 6,153
RagWeek 6,735 114
AUDinner 17,005 18,167
Launderette income 9,760 9,070
Marketing 9,464 5,293
Refreshers Week 63 570
Miscellaneous 1,262 4,100
245,166 55,044
Restricted:
Socialclubs 4,270 3,847
4,270 3,847
249,436 ____rsÉ91_
.INCOME FROM OTHER TRADING ACTIVITIES
2025
I
2024
Ê
Unrestricted:
Freshers'Week '18,511 19,508
SummerBall 7 673 2 116
26j84 21,624
.INCOME FROM INVESTMENTS
2025
t
2024
Ê
Unrestricted:
Bank lnterest receivable 2,084 449
2 084 2,449
.EXPENDITURE ON RAISING FUNDS
2025
t
2024
t
Unrestricted:
Official Functions 30 178 13,544
_____l9JZr 13,544

6.EXPENDITURE ONCHARITABLEACTIVITIES
2025 2024
Unrestricted: Ê Ê
Salaries, national insurance and pensions 370,973 329,810
Other staff costs 9,674 9,619
Shop cost of sales 9,655 11,712
Bar cost of sales 148,569
Official functions 21,327 28,790
Security 8,558 5,530
Depreciation 1,209 460
NUS Levy and external relations 9,625 11,404
LegalandProfessional 350 20,740
Administration 89,936 88,172
lrrecoverable VAT 8,679 31,505
Accountancy 8,240 1,350
Auditors remuneration 7,335 7,335
694,129 546,426
Restricted
Socialclubs 2,529 584
696,658 547,010
7.STAFFCOSTSANDREMUNERATION
t
2025
â
2024
The aggregate payroll costs were:
Wages and salaries 320,291 288,620
National insurance costs 33,739 25,946
Pension contributions 16 944 15,244
ThestaffareallemployeesofStMary,sUniversity,*no"#..ffi
Students'Union. Number Number
Average number of staff 6 I

e sabbatical officerswerepaidthe followin
of the SMSU Constitution:
g remunerationinaccordance with clause
2025
â
2024t
Education President Salary 25,589 24,616
Student Life President Salary 25,589 24,616
____91_Jt_9_ 49,232

10. TANGIBLEFIXEDASSETS
Office
Equipment Total
Gost
Asat1August 2024 4,063 4,063
At31July 2025 4,063 4,063
AccumulatedDepreciation
Asat1August 2024 2,479 2,479
Charge for the year 1,209 1,209
At 31 July 2025 3,688 3,688
Net Book Value31July2025 375 375
Net BookValue 31July2024 584 ____1,991_
ll.sTocK
2025 2024
â
Finished Goods 6,473
6,473
12.DEBTORS
2025 2024
Ê
TradeDebtors 4,445 2,825
St Mary's University 107,306 161,540
VATRecoverable 44,582 47 555
156,333 211,920
13.CREDITORS
Amounts fallingduewithinoneyear â
2025
t
2024
Trade Creditors 13,943 7,629
St Mary's University 127,903 364,537
Accruals and Deferred lncome 8,900 8,100
Other Creditors 426 593
r51,0?T3BO€58

MOVEMENT ON FU NDS
Brought lncoming Outgoing Transfer Carried
Forward resources resources between Forward
funds
â Ê Ê â
Restrictedfunds
Sports clubs 115 115
Socialclubs 19.431 4.270 Q.529| 21.172
19,546 4,270 (2,52e) 21,287
Unrestricted funds
Generalfunds 151,685679,920 307) 107,298
171.231 684,190 (726,836) 128,585

Brought lncoming Outgoing Transfer Carried
Forward resourcesresources between Forward
Ê I t funds
Ê
Restricted funds
Sports clubs 115 115
Socialclubs 16,168 3,847 (584) 19,431
16,283 3,847 (584) 19,546
Unrestricted funds
General funds 223.582 488,073 (559.970) 151.685
865
239.
491.920 (560.554) 171,231

ANALYSISOF NET ASSETS
Unrestricted
Restricted
t
Total
Ê
Tangible fixed assets 375 375
Current assets 257,995 21,297 279,282
Current liabilities (151,072) (151,072|
107 298 21 128585

Prioryear
Unrestricted Restricted Total
2024 2024 2024
Ê t â
Tangible fixed assets
Current assets
Current liabilities
Total
1,584
530,959
(380
151.685
19,546
19,546
1,594
550,505
.858)
171,231