2025-08-31-accounts - Capel Community Association

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CAPEL COMMUNITY ASSOCIATION

(Registered Charity No. 1179661)

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

CAPEL COMMUNITY ASSOCIATION

CONTENTS

	Page
Report of the Trustees	2-4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Accounting Policies	8-9
Notes to the Accounts	10 -12

CAPEL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES

The Trustees present their report for the year ended 31 August 2025.

Principal Address

Capel Village Hall Falmouth Place Five Oak Green Tonbridge TN12 6RD

Structure, Governance and Management

Constitution

Capel Community Association (the 'Charity') is a registered charity, registration number 1179661.

The Charity was established as a Charitable Incorporated Organisation (CIO) under a Constitution adopted on 27 December 2018. The Constitution defines the Charity's objects and powers. The Trustees are appointed by the Members or by Trustees in accordance with the Constitution.

The Trustees who served during the year and up to the date of signature of the financial statements were: J Corcoran GW Hardwick H Patterson A Smith M Hogwood (appointed 22 April 2025)

Organisation of the Charity

The Charity is under the control and management of its trustees who have overall oversight of the charity. Volunteers deal with day-to-day matters, attend committee meetings, liaise with and report to Trustees.

Objectives and Activities

Under the Charity's Constitution, the objects of the Charity are:

To further or benefit the residents of the Parish of Capel and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and their voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
In furtherance to these objects but not otherwise, the trustees shall have the power: To establish or secure a village hall and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in the furtherance of the above objectives. Nothing in this constitution shall authorise an application of the property of the CIO for any purposes which are not charitable.

In planning the activities of the Charity, in particular setting the fees for hire of the Village Hall and attendance by local children at Pre School, the Trustees have considered the Charity Commissioners’ guidance on public benefit and specifically the guidance on the charging of fees. There are regular reviews of the fees charged and works to ensure the Hall facilities are available at an affordable price to the residents of the Parish in accordance with the object of the Charity.

CAPEL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES

Review of the Period

During the year no Trustees retired. Marc Hogwood joined as a Trustee on 22[nd] April 2025.

The winter of 2023-4 caused considerable damage to the Hall and convinced the CCA and the Capel Parish Council (CPC), who are the freeholders of the site and Hall, that the Hall must be re-built. The estimated cost of over £1 million was quite beyond the CCA’s ability to fund it. The CCA and CPC formed a Joint Working Party to formulate ideas and plan the re-build. This work continued through the year. The CPC undertook to seek funding for the re-build and to manage the work. The CCA is immensely grateful to the CPC and to Mr Jonathan White, Corporate Manager at Tunbridge Wells Borough Council, for their professionalism, support and encouragement. This will enable the creation of a true asset for the Parish.

The weather in 2024-5 was more clement than the previous year. The main Hall’s roof was patched successfully. The heating system performed better, so the Hall remained usable through the year.

Pre-School’s cost reduction programme continued to deliver benefits during the period. Usage by other hirers increased, further increasing revenue.

Future Plans

Our plans are to keep operating the existing Hall for our customers, while supporting the efforts of the CPC and Joint Working Party to develop an effective plan and costings for the re-build, and to secure funding to enable the work.

Financial Report for the Year

Results for the Year

A summary of the year's results is given on pages 6-7 of the financial statements.

The deficit recorded for the year of £1,437 (deficit £32,201 – 2024), comprises a deficit of £9,690 (£34,035 – 2024) on unrestricted funds and net income of £8,253 (£1,834 – 2024) on restricted reserves. The net income on restricted reserves relates to the Pre-School. A transfer was made from the restricted reserves to general reserves of £8,564 (£8,564 – 2024) to reflect Pre-School's use of the Village Hall's facilities. A transfer of £4,500 was made from the designated reserve to general reserves.

Reserves Policy

The Charity requires reserves to protect its current activities, in order to allow the Trustees to meet their dayto-day responsibilities and to ensure that it continues to operate as a going concern. To secure the future of the hall the Trustees designate part of the general funds to a reserve: the Building Fund, which comprises monies designated for major work required for Hall maintenance or improvement, whether planned or unexpected in nature.

Reserves comprise:

Unrestricted General funds, which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and are maintained at a level which the Trustees consider necessary.
Designated funds comprise of monies set aside out of unrestricted general funds for specific future hall purposes or projects.

CAPEL COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES Restricted funds are subjected lo reStrtson¥ on their expenditure imposed by the donor or through the lemis of an appeal. Pre School is part of the Capel Comm*Jnity Association charity. The P School funds, which comprise the surplus on grants received and fees paid, constr(ule a stricted fvnd within the Charity. As at 31 August 2025, the Charity had general fvnds of £247, designated funds of£45,100 and restricted funds of £14,670. The Trustees will keep the kvel of reserves under constant rwew. Investmonts Any surpluse$ are held in Inte5t bearing bank accounts. The interest generated is used in the fvrtherance of the Chanty's objectives. Approved by the trustees ar signed on their behalf by.. MrG W Hardwick Trustee Approved on: Aq¥A TuAo AL926

CAPEL COMMUNITY ASSOCIATION REPORT OFTHE EXAMINER Independent Examiner's Report to the Trustees of Capel Community Association I report to the trustees on my examination of the accounts of the Charity for the year ended 31 August 2025. which are sel out on pages 6 to 12. Respective responsibilities of Trustegs and Exarniner The Charity's truslees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe 'Acl'l- The Charity's Trustees consider that an audit is not required for thi5 year under section 144(2) of the Act and that an independent examination is needed. It is my responsibility lo- examine the accoLEnts under section 145 of the 2011 Act- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145{5)Ibl of the 2011 Act- and lo stste whether particular matters have come to my attention. Basis of independont examinerfs report My examination was carried out in accordan wrth the general Directions given by the Charity Commission. An examination indudes a review of the accounting records kept by the charity and a mparison of the accounts presented with those records. 11 also indudes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as Tnjslees conceming any such matter5. The procedures undertaken do not provide all the evidence that would be required in an audit and consequenuy no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examinerfs statement I have completed my exarninalion. I confim th8t no material matters have come to my attention in connection with the examination giving me sOnable uSe to bejieve that in any material respect- accounting records were not kept in respect of the Charity as required by section 130 of the Acl-. or the accounts do not accord wth those- or the accounts do not comply with the applicable requirements conceming the fom and content of a¢¢ounts 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 independenl examination. I have no cOnmS and have come across no olher matters in connection wth the exarninalion to which attention should be drawn in this resFect in order to enable a proper understanding of the accounts to be reached. Mark Wildi Charted Accountant Orchard Brook Five Oak Green Road Tonbridge TN12 6TJ Date: Zq Jw{101

CAPEL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES (incorporating income and expenditure account) for the Year Ended 31 August 2025

				Total	*Total*
		Unrestricted	Restricted	Funds	*Funds*
	Notes	Fund	Funds	2025	*2024*
		£	£	£	£
Incoming resources
Income from:
Donations, legacies and similar incoming
resources	1	780	65	845	1,245
Letting receipts and rents		12,373		12,373	11,239
Pre-school fees receivable			151,425	151,425	136,322
Investment Income		976	15	991	1,244
Total Income		14,129	151,505	165,634	*150,050*
Resources expended
Expenditure on charitable activities:
Hall Development		3,926		3,926	14,408
Letting expenses (Licences)	2	230		230	257
Premises costs	3	15,768	84	15,852	27,346
Staff costs	4	11,248	130,280	141,528	134,298
Activity costs			2,464	2,464	1,582
Management and administration	5	1,212	1,860	3,072	4,360
Total Expenditure		32,384	134,688	167,072	182,251
Net (expenditure) income before transfers		(18,254)	16,817	(1,437)	(32,201)
Transfers between funds		8,564	(8,564)
Net income and net movement in funds		(9,690)	8,253	(1,437)	(32,201)
Reconciliation of funds Total funds brought forward at 1 September 2024	12	55,037	6,417	61,454	93,655
Total funds carried forward at 31 August 2025		£45,347	£14,670	£60,017	£61,454

All recognised gains and losses are included in the above statement of financial activities. All of the charity's activities derived from continuing operations during the above two financial periods.

CAPEL COMMUNITY ASSOCIATION BALANCE SHEET Year onded 31 August 2025 Notes 2025 2025 2024 2024 Flxed Assets Tangible fixed assets Current Asset8 Debtors Cash at bank and in hand 6,890 55,208 7,691 56,240 63,931 62.098 Creditors: Amounts falling due within one year (2,0811 (2,477) Net Current Assets 60.017 61,454 Total not assets 60,017 61,454 The funds of th• charlty Restricted funds 10 14.870 6,417 Unrestri¢tod fund8 Designated fvnds 11 45,100 49.600 General funds 247 5.437 £60,017 £61,454 Approved by the trustees of Capel Community Association. and soned on their tehalf by.. Mr G WHardwck Trustee Approved on: Iq& <02g The Accounting Policies and Notes on pages 8 to 12 form part of these Accounts.

CAPEL COMMUNITY ASSOCIATION

STATEMENT OF TRUSTEES' RESPONSIBILITES AND ACCOUNTING POLICIES

Basis of Accounting Policies

Accounting

The Accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts.

The accounts have been prepared in accordance with 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 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Critical accounting estimates and areas of judgement

Preparation of the accounts requires the trustees and management to make significant judgements and estimates. The items in the accounts where these judgements and estimates have been made include:

the useful economic lives attributed to tangible fixed assets used to determine the annual depreciation charge;
the assumptions adopted in determining the value of any designations required from the charity's general unrestricted funds

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts, in respect to a period of one year from the date of approval of these accounts. The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern.

The specific accounting policies adopted are set out below.

Fund accounting

Unrestricted General funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity. The Trustees consider that general funds should be maintained to cover approximately six months’ expenditure.
Designated funds comprise monies set aside out of unrestricted general funds specific future purposes or projects.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Incoming Resources

Grants and other similar income are credited to the Statement of Financial Activities in the period to which it relates. Donations, legacies and similar incoming resources represents that given by individuals, corporations and other charitable organisations. Such income is credited to the Statement of Financial Activities in the year in which it is received. Investment income, representing interest, is credited to the Statement of Financial Activities when received. Volunteer time is not recognised.

CAPEL COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS Year ended 31 August 2025

Accounting Policies (continued)

Debtors

Debtors are measures on initial recognition at settlement amount after any discounts or amounts advanced by the charity. Subsequently they are measured at the cash or other consideration expected to be received.

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Fixed assets

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life. All fixed assets have been fully depreciated.

CAPEL COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS Year ended 31 August 2025

1 Donations, legacies and similar incoming resources

100 Club funds Donations 2 Letting expenses Licences 3 Premises costs Rent Utilities Cleaning Insurance Repairs and maintenance 4 Staff costs Gross salaries etc. Social security costs Other staff costs	Total Total 2025 £ £ 480 440 365 805 845 1,245 Total Total 2025 £ £ 230 257 230 257 Total Total 2025 £ £ 1 1 5,635 9,229 764 1,438 3,632 3,631 5,820 13,047 15,852 27,346 Total Total 2025 £ £ 127,390 123,773 11,022 8,056 3,116 2,469 141,528 134,298 2024 2024 2024 2024

CAPEL COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS Year ended 31 August 2025

5 Management and Administration of the Charity

Telephone and mobile Computer costs (website & laptop purchase) Subscriptions Sundry expenses Printing, postage and stationery General insurance	Total *Total* 2025 *2024* £ £ 216 350 468 2,053 765 907 392 104 717 461 513 485 3,072 4,360

6 Trustees' Remuneration

J Corcoran received £6,032 for her work in managing the Hall, the hirings and the cleaning during this difficult year. Despite the poor condition of the Hall at times, she helped increase hirings and lettings by 10%. Her appointment was made in accordance with best practice as set out in the guidance notice CC11: Charities paying a trustee or connected person.

7 Tangible Fixed Assets

Tangible Fixed Assets	Tangible Fixed Assets	Tangible Fixed Assets
Cost Outside Play Computer Area/Furniture Equipment *Total*
At 1 September 2024 and 31 August 2025 Depreciation At 1 September 2024 and 31 August 2025 Net book value At 1 September 2024 and 31 August 2025	£ 10,422 10,422 -	£ £ 2,119 12,541 2,119 12,400 - -

8 Debtors

Debtors Trade debtors - fees Other debtors - Hall lettings/100 Club Prepayments and accrued income	Total *Total* 2025 *2024* £ £ 4,638 6,423 1,647 689 605 579 6,890 7,691

CAPEL COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS Year ended 31 August 2025

9 Creditors: Amounts falling due within one year

9 Creditors:Amounts falling due within one year	9 Creditors:Amounts falling due within one year	9 Creditors:Amounts falling due within one year	9 Creditors:Amounts falling due within one year
Total *Total*
2025 *2024*
£ £
Other creditors 445 1,066
Accruals and deferred income 624 582
Social security and other taxes 1,012 829
2,081 2,477

10 Restricted Fund
Balance at Incoming Resources *Balance at*
*01 Sep* *2024* resources expended *31 Aug* *2025*
£ £ £ £
Capel Pre-School 6,417 16,817 (8,564) 14,670

11 Designated Fund
Balance at New Released to *Balance at*
*01 Sep* *2024* designation General fund *31 Aug* *2025*
£ £ £ £
Building Fund 49,600 4,500 45,100

The Building Fund comprises monies designated for major work required in respect of the maintenance or improvement of the Hall, whether planned or unexpected in nature.

12 Analysis of Total Funds
	Current	Current	*Total*
	Assets	Liabilities
	£	£	£
2025:
Restricted fund	15,699	(1,029)	14,670
Designated	45,100	0	45,100
General fund	1,299	(1,052)	247
	62,098	(2,081)	60,017

*2024:*	£	£	£
Restricted fund	7,653	(1,236)	6,417
Designated	49,600		49,600
General	6,678	(1,241)	5,437
	63,931	(2,477)	61,454

12 Analysis of Total Funds
	Current	Current	*Total*
	Assets	Liabilities
	£	£	£
2025:
Restricted fund	15,699	(1,029)	14,670
Designated	45,100	0	45,100
General fund	1,299	(1,052)	247
	62,098	(2,081)	60,017
*2024:*	£	£	£
Restricted fund	7,653	(1,236)	6,417
Designated	49,600		49,600
General	6,678	(1,241)	5,437
	63,931	(2,477)	61,454