Cornpany registration number: CE012283
Charty registrat*on number. 1174762
Hamdden Caron Leisure
IA company lirnited by share capital)
Annual Report and Financial Staternents
forthe Year Ended 5 April 2026

Hamdden Caron Leisure
Contenrs
Reference and Administrative Details
Trustees, Rèport
2to3
Statement of Trustees, Responsibilities
Independent Examiner's Report
StatÈment of Financlal Activitie5
8alance Sheet
Notes to the Financial Statements
8t017

Hamdden Caron Leisure
Reference and Administrative Details
Trustees
Mr fjene Malcolm 8urns Davies
Mr Nigel Francis Fletcher
Mrs Rhian Jones
Mr Rhydian James Wilsctn
Principal Office
Hamdden Caron Le¥stsre
Station Yard
ststion Road
Tregaron
Ceredigion
SY25 6HX
These financial
Company ReRiStration Number
CE012283
orrty Registration Number
1174762
Independent Examiner
PJE Accountant5 and Advisors
23 College Street
Lampeter
Ceredigion
SA48 7DY
Accounlants
PJE Accountants and Advisors
23 College Streèt
Lampeter
Ceredigion
SA48 7DY
Page I

Hamdden Caron Leisure
Trustees, Report
The trustees. who are dlrectors for the purposes of company law. present the 3nnual report together with the
Inancial statements of the chèritable company for the year ended 5 April 2026.
Objectives and actiMti•s
Public benefit
The activities Of the charity are those to promote for the benefit of the inhabitants of the Tregaron and
suriounding area, the provision of facilities for recreation or other leisure time occupation of individuals and
the public at large who havè need of such facilities by reason of youth, elderly, infirmity and disablement,
financial h3Tdship or socia1 exclusion and economic circutnstancÈs. or duè to rernotene5s from the nearest
leisure facilities iri the County. The provision will be in the interests of improving health and general wellbeing
of the community and inhabitants of Tregaron and the surroundin8 area.
The trustees Confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to
have due regard tc* the public benefit guidance published by the Charity Commission for England and Wales.
Financial Instruments
Objertiv@s undpolicies
The charity'5 activitiès ￿pose it to a number of finanoal risks includlng credit rlsk, c3sh flow risk and liquidlty
risk. The usè of financial dÈriv3tives is governed by the charitWs policies 3pproved by the board of trustees.
which provide written principles on the use of financial deriv3ttves to rnanage these risks. The chority does not
use derivative financial in5trutnents for speculative purposes.
Ctsyshfvwrisk
The charit¢s activities expose it prirnarily to the financiBI risks of changes in foreigrE currency exthange ￿teS
and interest rates. The charity uses foreign exchange forward contracts and interest rate Swap contrarts to
hedge these exposures.
Interest bearin8 assets and liabllltles are held at fLKed rate to ensure certainty of tash )1ows.
Credlrrisk
The charlt¢s principal financia1 assets are bank balances and cash. trède and other receivables. and
investments.
The tharitys credit risk is primarily attributable to it5 trade reeeivables. The amounts presented in the balance
sheet are net of allowan¢es ftsr doubtfful receivables. An allowance for impairmenl 15 madè where there is an
identified 105s event which, based on previous experience, is evidence of a reductiDll in the fecoverability of
the cash flows.
The credit risk on liquid funds and derivative ffnancial instrurnents Is limited because the cgunterparties are
banks with high crèdit-ratings assigned by international credit-rlting agencies.
The charity has no Significant cor¢centration of credit risk. with expDsure spre8d over a large number of
counterparties and customers.
Liquidityrisk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and futu
development5, the charity uses a mNture of lon8-term and short-term debt finance.
Further detalls regarding Iiqutdity risk can be found in the Statèment of accounting policie5 in the financial
statements.
Page 2

Hamdden Caron Leisure
Trustees, Report
The annual report was approved by the trustees of the char¢ty on .......
and signed on its behalf bv..
Mr Nigel Fletcher
Truste
Page 3

Hamdden Caron Leisure
Statement of Trustees, Responsibilities
The trustees Iwho are also the directors of Hamdden Caron Leisure for the purposes of company lawl are
respop.sible for prepartng the trustees, report and the finak)cial ststements in accordance with the United
Kingdom Accounting Standards (United Kingdom Generally A￿pted Accounting Practicel arid applicab12 law
and regulations.
Company law requires the trustees to prepare financial ststements for each finanti81 year. Under company law
the trustees must not approve the financial ststements unless they are satisfied that they give a true and fair
view of the state of affair5 of the charitable company and of its incoming resources and application of
resources. including its income and eKpenditure. for that period. In preparing these financial Statements. the
trusteès are required to-
select suitable accounting policies and apply them conststently,.
observe the methods and prinaples in the Charities SORP,.
make judgements and estimates that are reasonable and prudent-
state whether applicable UK Accounting Standards have been ftillowed. subjert to any rnaterial departures
disclosed and explained in the financial statements,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presurne that the
charit8ble cornpanywill continue in business.
The trustees are responsible for keeping adequate accounting record5 that are sufficient to show and explain
the charitable company's transactions and disclose with reasonable accuracy at any time the ffnancial p05ttion
of thè ch3ritable company and enable them to ensure that the financial statements COFnply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and
hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on.
and signed on its behatf by..
Mr Nigel Fletcher
Trustee
Page4

Hamdden Caron Leisure
Independent Examiner's Report to the trustees of Hamdden Caron Lelsure
I report to the thèrity trustees on my examinatipn of the account5 of the chèrity for the year ended 5 April
2026 which are set out on pages 6 to 17.
Respective responstbilities of trustees and exarniner
As the charitys trustees of Hamdden C8ron Leisure land also its direttors for the purposes of compBny lawl
you are responsible for the preparztion of the accounts in accordance with the requirements of the Companies
Art 21XJ61'the 2006 ACYI.
Havin8 satisfied myself that the accounts of Hamdden Caron Leisure are not required to be audited under Part
16 of the 2QYJ6 Act and are eligtble for independent examination, I report In respect of my examination of your
charity's accounts as carriÈd out under settion 145 tsf the Charities Act 20111'the 2011 Act'l. In c?rrying out
my examination I have followed the Directions given by the Charity Cornrnission under section 14515llbl trf the
2011 Art.
Inde￿ndent *xamin*r's statement
I have completed my examination. I confirm that no rnatter5 have corne to my attention in cgnnertion with the
examination 8iving me cause to believe..
l. accounting ffcords were ntst kept in respect of Hamdden Caron Leisure a5 requiretj by section 386 of the
2CYJ6 Act,. or
2. the accounts do not accord vllth those records- or
3. the accounts do not comply with the accounting requirements tsf sectiL)n 396 of the 2006 Art other than
3rty reouirement that the accounts give a 'true aftd fair view. which 15 not a matter considered as part of
an independent examtnation. or
4. the accounts have not been prepared in accordance with the rnethod5 and prinEiple5 of the Stat&ment of
Recommended Practice for accounting ènd rEporting by charitie513pplic3ble to charities preparing thelr
accounts in accc+rdance with the Financial Reporting Standard applicable the UK and Republic of
Irelènd IFRS 10211.
I have no concerns and have come acr055 no other matters in Connection with the examination to which
attention should be drzwn in this report in order to enable a proper understanding of the accounts to be
reached.
£3 College Street
Lampeter
Ceredigion
SA48 7DY
Page 5

Hamdden Caron Leisure
Statement of Financial Artivities for the Year Ended 5 Aprll 2026
Ilncluding Income and ExpendTture Account and Statement of Total Recognised Gains and
Losses)
unreStr￿tsd
funds
Total
2026
Note
Income and Endowments from..
Donations 2nd legacies
Charitable a¢Dvitles
other income
35,489
35,489
Total income
35.489
35,489
Expenditure on:
Raisin8 funds
Charttable activities
114,2261
120,7841
114,2261
120.7841
Total expendtture
135.010
135,0101
Net income
479
479
Reconciliation of funds
Total fund5 brought forward
65,575
65.575
Total funds carried forward
66.054
66.054
Unre5trtcted
funds
Total
2025
Income and Endowments from..
Donations and legacies
Charitable activities
Other income
28,743
28.743
Total incorne
28.743
28.743
Expenditufe on:
Raisin8 funds
Charitable activitt¢s
119.9111
16.9231
119,9111
16,9231
Total expenditure
136,834
136.8341
Total funds brought forwar¢J
73.666
73,666
Total fuftds carried forward
GS,575
65.575
All of the charity'5 artivities derive frorTt continuing operations during the 3bove periods.
Page 6

Hamdden Caron Lelsure
{Registration number: CE0122831
Balance Sheet as at 5 April 2026
2026
2025
Fixed assets
Tangible a55ets
5.049
6.311
stocks
25
25
Prepayment5
Cash at bank and in hand
2,542
58,438
61.￿5
1.535
57.7C
59.264
Cred4tors.' Arnounts fallingdue within one year
io
Net current assets
61,006
S9,264
Net assets
66,054
65.575
Funds of the charity..
UnrestrKted incorne fuT￿$
Unrestricted fvnds
66.054
65.575
Total funds
66.054
65,57S
For the financial year ending S April 2026 the charity was entitled to exemption from audit under section 477
of the Cornpanies Art 2C06 relating to small companies.
Directors. responsibilities=
The members have not required the charity to obtain an audit of Its accounts for the year in question in
accordance with settion 476.. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respectto accounting records and the preparation of accounts.
These accounts have been prepared in accordance wth the provisions applicable to companies subject to the
srnall companies, re8ime.
anaal statements on pages 6 to 17 were approved by the trustees and authorised for issue on
and signed on their behalf bv..
Mr Nigel Fletcher
Trustee
Page 7

Hamdden Caron leisure
Notes to the Flnancial Statements for the Year Ended 5 April 2026
1 thority status
The charity is limited by guarantee and consequently does Trot have share capital. Each of the
tTUStees is Ilable to contribute an amount not exceeding £1 towards the assets of the ch8rity in the eveEtt of
liquidation.
The address of its iegistered tsffice is:
Hamdden Caron Leisure
station Yard
5tstioTr Road
Tr2garDn
Ceredigion
SY25 6HX
2 Accounting policies
Summary of Sign1￿(ant at¢ounting policies and keyac¢ounting estimates
The principal accounting policiEs applied in the preparation of these financial staternents are set out below.
These policies have been consistently applied to all the years presented, unless otherwise Stated.
ststement of comp15an¢•
The finènctal staternents have been prepèred in accordance with Accounting and Reporting by Charities..
statement of Recomrnended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 2Q151
(Charities SORP IFRS 10211, the F*nancial Reporting Standard applitable in the UK and Republic of Ireland IFRS
1021. They also complywith the Companies Act 2￿6 and Charities Act 2011.
Ba$1$ of preparation
HamddeR CaTon Leisure meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transactitsn valuè unless otherwise stated in the relevant accounting
policy notes.
Going concem
The trustees ctsnsider that there are no material uncertaintie5 about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the ¢harity.
Exemption from preparing a cash tlow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not induded
cash fTow statement in these financial Statements.
Page 8

Hamdden Caron Leisufe
Notes to the Financia Ststements for the Year Ended 5 April 2026
Income and endowments
All income is recognised once the charity has entitlement to the income. it is probable that the Income wlll be
re¢eNed, and the amount of the incctme receivable can be measured reliably.
Deferred income
Deferred Income represents amounts received for future periods and *s releasèd to incoming resources in the
period for which. it has been re￿ived. Such income is only deferred when..
The donor specifies thatthe grant or donation rnu5t only be used tn future accounting periods- or
- The dorytsr has imposed conditions which must be met before the charity has vnconditional entitlement.
Expendtture
All expenditure 15 recognised once there is a legal or constructive obligation to that expenditure. it is probable
settlemènt is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditur¢ heading that aggregate simillr costs to that category. Where costs cannot be directly 8ttributed to
parti¢ular headings, they have been allD¢ated on a basis consistent with the use of resources, with central staff
costs allocated on the b851s of time spent, and depreciation charges allocated on the portion of the asset's use.
other support costs are allocated based on the spread of staff costs.
R¢igngfvnds
These are costs Incurred in attractlngvoluntary ineome. the management of investments and those Incurred In
trading activities that raise funds.
Chui7tuble urtivities
Charitable expenditure cornprises those costs incurred by the charity in the delivery of its actsvitie5 ond
services for its beneficiaries. It includes both costs that can be allocated dlrectly to such activities and those
t05ts of an tndirecf nature necessary to support them.
Support costs
Support costs indude Central fijnttions and have been allocated to activity cost categories on a basis
consistent with the use of reso￿rceS, for ￿8Mple. èllooting property ¢osts by floor arÈas, or pÈr £apits, strdff
costs bythe time Spent and otheT costs bytheir usage.
GtsVernan￿ costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, strategic management and trustees. meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragtsph I khedule 6 of the Finance Art 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. A¢cordinEly, the
charity 15 Potentially exempt from taxation in respect of In￿Me or capital gains received within categoriAs
Covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Settion 256 of the Taxation of Chargeable
Gain5 Act 1992. to the extent that such income orgains are applied exclusively to charitable purposes.
Page 9

Hamdden Caron Lelsure
Notes to the Flnancial Statements for the Year Ended 5 April 2026
TanEible fixed a55ets
Individual fixed és5ets eosting EIOO.00 or more are Instially recorded Bt cost. less any subsequent accumulated
depretiation and subsequent accumulated impairment losses.
Depie¢iation and arnorti5ation
Depreciation ￿ provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
sidual value, over their expetted useful econornic life as follows-
stock
Stock 15 valued at the lower of cost and estimated selling price less costs to cornplete and sell. after due re￿rd
for obsolete and slow-moving stocks. Cost Is determined usingthe first-in, first-out IFIFOI.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and ather short-term highly Iiqusd
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade creditor5
Trade creditors are obli8ations to pay ftir goods or seTVittS that have been acquired in the kyrdinary course of
business from suppliers. Accounts payable are clas51fied as ¢urrÈnt liabilities if the charity does not have
unconElitional ri8ht. at the end of the reportiRg period, to defer Settlement of the creditor for at least lyjelve
months aftpr the reporting date. If there is an unconditional right to defer settletnent for at least twelve
months after the reporting date. they are presented as non-current liabilities.
TTrde Creditors are recognised initially at the trnnsartion price and subsequently measured at amortised c05t
usingthe effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearin8
borTowings are 5ubsÈquently carried at amortised cost, with the difference between the proceeds. net of
transaction costs. and the arnount due on redemption being rÈcognised as a charge to the Statement of
Financial Attivities over the period of the relevant borrc*wing.
Interest expense is re¢¢gnised on the basls of the effective interest method and is includèd in interest payable
and similar charges.
Borrowings art classified as eurrent liabilityes unless the charity has an uncondltlonal right to defer settlement
of the liability for at leasttwelve months after the reportiftg date.
Page 10

Hamdden Caron Leisure
Notes to the Financial Statements for the Year Ended 5 April 2026
Foreign exthange
Transactions in foreign currencies are recorded èt the rate of exchange at the date of the transartion.
Monetary assets and liabilities denominated in foreign currencies at the balance sheet (late are reported at the
rètes of exchange prevailing atthat date.
Thè results of overseas operations are translated at the average rates of exchange during the period and their
balan￿ 5heet5 at the rotes ruling at the baSantt sheet date. Exchinge differences arising on tr3nslation of the
opening net assets and results of overseès operations are reported in othe¥ comprehensive incorne and
accumulated in equity lattributed to nDn-CDntrolling interests a5 appropriatel.
other exchange differences are recognised in the Statement of Financial Activities in the period in which they
arise except for-.
11 exchange differences trafisèctions entered into to hedge certain foreign eurreney risks lsee above),.
21 exchange differences arising on gains or losses on non-monetary items which are recognised in other
comprehensive income.. and
31 in the case of Ihe mnsolidated financial statements, exchange differentes on monetary items receivable
from or payable to a foreign operation for whith settlement is neither plartned nor likely to occur Itherefore
form5ng part of thè net invÈstmÈnt in the foreign operationl. which are recognssed in other comprehensive
incorne and reported under equlty.
Fund structure
Oe5ignoted funds are unrestricted fund5 set aside for specific purposes at the discretion of the trustees.
Finan¢ial instruments
Classfftotion
Financial assets and financial liabilities are recognised when the charity becomes a patty to the contractual
provisions of the instrumenr.
Financial liabilities and equity Instruments are classlfied according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the charity after ¢Jeducting Hll of its liabilities.
Page 11

Hamdden Caron Leisure
Notes to the Financlal Ststements for the Year Ended 5 April 2026
Recognition ondmeusurement
All financlal assets and liabilities are initially measured at traftsaction price lincluding transaction costs), except
for those financial assets dassiffed as at fair value througFt profft or loss, which are initially rneasu￿d at fair
value Iwhich is normally the transaction price excluding transattitsn costs), unless the arr&ngeEnent constitutes
a financing transattion. If an arrangernent constitutes a financng transattion, the financial asset or finanaa5
liability is measured at the present ￿l￿e of the future payments discotsnted at a market rate of Interest for
similar debt instrument.
Financial assets and liabilitie5 are only offset in the statement of liAancial position when, and only when there
exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on
net basis, orto realise the asset and Settle the liability slmultaneouslv.
Financial assets are derecognised when and only when al the ¢ontrartual rights to the cash flows from the
financial asset expire or 8re settled, bl the charity transfers to another party substantially all of the risks and
rewards of ownership of the financial asset, or cl the charity. despite having retained some, but not all,
significant risks and rewards of ownership. has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contrart is discharged. cancelled
or expires.
Page 12

Hamdden Caron Lelsure
Notes to the Financial Statements for the Year Ended S April 2026
Debtinstrumefypts
Debt instruments which meet the fDllowing conditions are subsequently measured at arnorti5ed tost using the
effective Interest rnethod=
lal The contractual return to the holder is lil a frKÈd amount,. 1*11 a posTrtive fixed rate or a positive variable rate,.
tsr (illl a comblnatlon of a posr(Ive or a negat¢ve flxed rate ènd a positNe variable rate.
Ibl The contract may provide for repayments of the principal or the return to the holder Iljut not both) to be
linked to a single relevant observable index of general pricè in*lation of the cijrrency in which the debt
instrument is denominoted. provided such liriks are not leveraged.
Icl The contract may provide for a determinable variation of the rettsrn to the holder during the Ilfe of the
snstrument, providèd that lil rhe new rate 5at15fies condition lal and the variatitsn is not contittgent on futu
¢vents other than lil a change of a contractual variable rate- 121 to protect the holder against credit
deterioration of the issuer.'131 changes in levies applied by a central bank or arising from changes in relevant
taxation or law,- or lill the new rate is a market rate of interest and Sat￿rieS condition lal.
Idl There is no contracEual provision that could, by its terms, result in the holder losing the principal amount or
any interest attributable to the current period or prior periads.
lel Contractual provlsions that permit the issuer to prepay a d¢bt instrurnent or permit the holder to put it
back to the issuer before maturity are not contingent on fvture events, other than to protect the ho5der
against the credit deterioration of the issuer or a change in control of the issuer. or to protect the holder or
issuer against change5 in levies applied by a central b3nk or arising from changÈs in relevant tsxation or law.
lfj Contractual provisions may permit the extensiL)n of the term of the debt instrument, provided that the
return to the holder and any other contractual provisions applicable during the extended teTm satisfy the
conditions of paragraphs lal to Icl.
Debt snstruments that are dassified 65 payable or receivable within one year on initial rectrgnition and whlth
rneet the above conditions are measured at the undlscounted amount of the cash or other considerdtion
expected to be paid or received, net Qf impairmenL
With the exception of some hedging instruments. c*ther debt instrumènts not meetirjg these conditions are
measured at fatr value thrtsugh profit or loss.
Commitm¢nts to make and receive loans which meet the conditions mentioned above are measured at cost
(which be nil) less irnpairment.
Investments
Investrnents in non-convertible preference shares and non-puttèble ordinary or preferÈnce shares Iwhere
shares are publicly traded or their fair valuè is relièbly measurèblel are m?a5ured at fair value through profit or
loss. Where fairvaluÈ canriot be measured reliably, investments are measured at CQSt less impairment.
Investments in subsidtaries and assouates are measured at cost less 4mpairment For iftvestments in
subsldiaries acquired for ton51deration including the issue of shares qualifying for merger relief, cost is
measured by reference to the norninal value of the shares issued plus fair value of other consideration. Anv
premium is ignored.
Page 13

Hamdden Caron Leisure
Notes to the Financial Statements for the Year Ended 5 April 2026
Oerivutivefinunciulsnstrnments
The charity uses derivative finaThci81 instruments to reduce exposure to foreign exchange risk and interest rate
movements. The charity doe5 not hold or issue derivative ffnancial instruments for speculative purposes.
Derivatives are initlally recogntsed at fair value at the date ? derivative contract 15 entefftd into and are
subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recogni5ed in
statement of financial activities immediately Unless the denvative is designated and effective a5 a hedging
irlstrutnent. in which event the timing of the recognition in statement of ff nancial activities depends on th
nature of the hedgE re13tionship.
Fttlr vulue meosurement
The best evidence of fair value is a quoted price for an identical asset in an active mark&t. When quoted prices
are unavailable, the price of a recent transaction for an identical asset provides eviden￿ of fair value as long
as there ha5 nDt been a significant thange in economic circumstance5 or a significant lapse of time since the
transaction took place. If the market is not active and r￿nt transactions of an identical asset on their own are
not a good estimate of fair value. the tsir value 15 e5tim2ted by using a valuation technique.
3 Incomefrom donations and le8a¢ies
Totsl
2026
Total
2025
Regular giving and capital donations (Designatedl
4 Other income
Totsl
2026
Totsl
2025
Fees and Suppli￿ IDeslgnatedl
Government Grants
35.489
28,743
Page 14

Hamdden Caron Leisure
Notes to the Financial Statements for the Year Ended S April 2026
5 Expenditure on charitable activttie$
Total
2026
Totsl
2025
Allocated support costs (Designatedl
Governance ￿$t5 IDesignat¢dl
1.262
19,522
20,784
1,579
15,344
16,923
£20,7841202S £16.9231 of the above expenditure was attributable to unrestricted funds and £Nil12025 -
£Nill to restricted funds.
6 frEthe5 remuneration #nd expense5
No trustees. nor any persons connected with them. have received any remuneration from the charity durlng
the year.
No trustees have recelved any relmbursed expenses or any other benefits from the charity during the y@ar.
7 Taxation
The charity is a registered charity and is Iherefore exefflpt from taxation.
Page 15

Hamdden Caron Leisure
Notes to the Financlal Statements for the Year Ended 5 April 2026
8 Tanglble fixed assets
Furnkture and
equipment
Total
As at 6 April 2025
Additions
24.533
24.533
At 5 April 2026
24.533
24,533
Depreciation
As at 6 April 2025
Charge for the year
18,222
1.262
18.222
1,262
At S Apfil 2026
19,484
19.484
Net book value
At 5 April 2026
5.049
5.049
9 Stock
2026
2025
Stoc*5
25
25
10 Creditors: amounts falling dtFe within one year
2026
2025
Trade creditrjrs
Deferred income
11 Analysis of net assets betsyeen fvnds
Unrestrirted funds
Oe5ignated
Total funds
Tangible fixed assets
Current assets
5.049
61.005
5.049
61,CQ5
Current liabilities
Total net assets
66,054
Pagè 16

Hamdden Caron Leisure
Notes to the Financia Statements for the Year Ended 5 April 2026
12 AnaEysb of nethlnds
At 6 April 2025
Cash tlow
At 5 April 2026
Cash at bank and in hand
57,704
734
58.438
Net debt
57,704
734
58.43
PagÈ 17

Hamdden Caron Leisure
Detailed Statement of Financial Activities for the Year Ended 5 April 2026
2026
Tt)tal
2025
Totsl
Income and Et￿OWme￿ts from..
Donation5 and legacies lanalysed below)
Charltable 6rtivities lèttalysed below)
other income lanalysed below)
35,489
28.743
Total income
35.489
2È.743
Expenditurè on:
Raising fund518naly5ed below)
Charitable activities lanalysed be1owl
114.2261
120,7841
119,9111
116.9231
Total expenditure
135,0101
136,8341
Net income
479
18.0911
RecDnciliation of fvnd5
Total funds brought forward
65.575
73,666
Total funds carried forward
66,054
65.575
Page 18

Hamdden Caron Leisure
Detailed Statement of Finanaal Artivities for the Year Ended 5 April 2026
2026
Total
2025
Total
Donotsons undlega¢ies
sponsorship IDI. DLI
2026
Totsl
2025
Total
Churitable activit￿$
Grants recelvable IDI. CAII
2026
Totsl
2025
Totsl
Other in¢ome
Fees, supplies and Government Grants IDI, ol)
35,489
35,489
28,743
28.743
2026
Total
2025
Totsl
Ra￿ngfvnds
Opening Stock IDI. OAII
Direct costs IDI, OAII
Closing stock IDI. OAII
Wages and salaries IDI, OAII
1251
12.0151
25
1251
17,9151
25
12.211
114.2261
111,9961
119,9111
Page 19

Hamdden Caron Leisure
Detailed Statement of Financial Artlvities for the Year Ended 5 April 2026
2026
Totsl
2025
Total
Chqritsble uctivities
Depreeiation of fixtures and fittings IDI. CAII
Water rates IDI, GOVI
Light, heat and power101, GOVI
Insurance IDI. GOVI
Telephone and fax IDI, Gov)
Repairs and renewals IDI. GOVI
11,2621
16861
15.6211
11,5351
16591
111.0211
120.784
11.5791
13771
16,5471
11,9111
16351
5.874
116,9231
Page 20