## **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| 1 **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. 2 **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. 3 CAPEL COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES Restricted funds are subjected lo reStr￿tson¥ 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 Inte￿5t 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 cOn￿mS 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 Charte￿d 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. 6 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. 8 **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. 9 **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_| |---|---| 10 **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_| |---|---| 11 **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|**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_|| 12