SOUTH CARSHALTON SENIORS CENTRE 15tered Cha 1182828 FINANCSAL TATEMENT YEAR ENDED 31ST MARCH 2025
SOUTH CARSHALTON SENIOR CENTRE R• l$t• Chari 1182828 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SOVTH CARSHALTON SENIORS CENTRE ON THE ACCOUNTS FOR THE YEAR TO 31st MARCH 2025 Respectlve respons5bllltl•s of As the charitvs Trustees you afy Trsponsible for the Preparation of truste?$ and examlner the accounts,. yw consKler that the audil requirement of $8clion 43121 of Ihe Chari¢Jes Act t993 Ilhe Acll does not 8pply. 11 is my responsibility to stale, on the basis of procedures specified in the General Direction5 given by the Charity Commissioners under section 4317Xbl of the Act. whether part19r m8ttors have como to my attenb'on. Bagls of Indepond•nt examln•r's r•port My examination wa5 carried out in accordance wilh the Genefal D1CtionS given by Ihe Charity CommissTroners. examin81ion include5 a review ol Ihe accounting records kepl by the Charily and a comparison ol the accounts presented with those records. 11 8lso includes wisideration of any unusual items or disclosure8 In the accounls, and seeking explanations from you as Irusteas concemin9 8ny such m8ttets. The predureS undertaken do not provide all Ihe evidence th91 would be fequired in audit, and consequenuy I do nol express an audit opinion on th8 vlew given by the accounts. Indep•nd•nt •xamln•rf• statement In connection with my examinatlon. no matter has come lo my attention . 1. Whlth glves me reasonable cause lo belleve that In any material respect the requiremenls - to keep aCc(ntIng rte4Jrds in aceordance with section 41 of the Acl '. and - to prepare actounts vthlth 8ccoryl wlth the accountlng records and to comply with the accounb.ng requifements ol the Act have r1 been mel ', or 2. To which in my opinion. attenbon should be drawn In order to enable a proper re[slarKIi9 of the accoLFnts lo be reached. Dunst8nette Kuli ACCA Head of Finance Community ACtn Sutton
SOUTH CARSHALTON SENIORS CENTRE Charity No Ill any) eriod 1182828 Annual accounts for the CC17a 1ST APRIL 2024 To 31ST MARCH 2025 Section A Statement of financial activities Rèstrictod incomo funds Reeommended eategorles by actlvlty D•talls of own analysls s Unrnstrlct•d funds Endowment Total thig fundg year Totsl last year Incomlng resources {Not• 3) F01 F02 F03 F04 F05 Incomlng ro•oure•• Irom g•norat•d lund• Donations S01 13.830 13.830 1,705 AG1fvIolOr9vn¥p¥1Irg fwwJ• Fund raiser 3,829 777 Inve51rnent Bank interest 777 779 Incomlng Mourc•• from ¢harlt&bl• aetlvlll•• Attendence fees 301.981 301,981 298,026 Olh•r Ineomlng r•#oure•• SOS Tot•1 InGomlng resources s( Resources expended (Notes 44 320.417 320,417 301.552 Colts ol G•n•rntlng Fund Cos1¥ of vLqunLqry tr•Jlrq to 1,691 453 Invq¥lrMnl rMn•JerMntrwt• Ch•dtabl• ctlvltl•• see notes 4,5 and 6 see notes 4 5 and 6 sio 306,214 306,214 294,212 Gov•m•ne• co• 25.781 23,603 Oth•r r••our¢•• •xp•nd•d Depciall9n Total resources expended s13 Nel IncomlnW(outgolngJ rvsources belor• tr•nsfern s14 S12 540 540 334,226 334,226 318.268 13.809 13.809 16.716 Gros8 transfors b•tw••n funds 815 N•1 1neomln(ot9oIgj re$ources bgforg Oth•r r•cognls•d gttlns/(loss•sJ s16 Other recognlsed galnslllosses} Goins and losses on revaluat?on of fixed asstrts for the charity's own use Gains and loss&8 on Investment 8ss8is 13,809 13.809 16,716 S17 S18 Net movement In funds s19 Total funds brought forward Total funds carfed forward s21 13.809 68.165 13,809 68,165 16.716 84,881 S20 54.356 54.356 68,165 CC17a (EX1) 31101r2020
Section B Balance sheet Restrlctèd In¢orn fund Unre$trl¢t8d funds Endowment Total th1$ fund5 year Total last year Flxed assets Tanglble assets F01 1.081 F02 F03 F04 1,081 F05 (Note 9) Inv8strnents (Note 10) Total flxed assets Current assets Stock and work In progre$$ Debtors (Not8 11} (Short te) Investments Cash at bank and In hand Total ¢ufftnt a$$ots W9 65 29.006 65 29,006 57 26,041 71,911 98,009 Credltors: amounts falllng due wlthln on• year (Not• 12) B10 30.209 30.209 14.845 Net ¢urrent a$setsl{Ilabllltle$) b11 83.164 Total assets less current Ilabllltles B12 83,165 Credltors: amounts falllng due after one year (Note 12} 813 5.000 15.000 Provlslons for Ilabllltles and ¢harg•8 Ne¢ assets BIS 68,165 Funds of the Charlty Unrestrlcted funds Bl6 54.356 54.356 68,165 B17 Restrl¢tgd Income funds (Not8 131 Endowment funds (Note 131 818 19 Total funds B20 54,356 68,165 Slgned by one or tsvo Irustees on bghglf of all the trustees lure Print Name Dale ol roval NIGEL SEARLE CC17a (Excel} 3110112026
Section C Notes to the accounts Note 1 Basls of proparatlon Thls $tIon should be completed by •ll ¢h•ritie$. 1.1 Ba$ls of a¢¢ountlng These 8ccounls have been prepared on the basis of hbStorK cost {excepl that investments are shown at market value) in accordance wlh: Accounting and Reporting by Chadlies- Stalem8nl of ReconThnded Practlce ISORP 20051; 8nd with. Accounbng Standards.. Financial Reporting Standard8 for Smaller Enterprises IFRSSEI., or and with tho Charities Act. 1.2 Change In basls of accountlng There has bgen no change lo Ihè accountiThJ pollcie5 {valugtion wtes 8rKI methc*Js 01 accountlngl slncg last year. 1.3 Chang¢8 to pr•vSou$ ac¢ounls No change8 have been made lo acrA)unts for prevlous yoars. CC17a (Excel) 31101r2026
Section C Notes to the accounts (contl Note 2 Accountlng pollcles INCOMING RESOURCES Recognltlon of Incomlng re50urcos These are Incl in the Statement of Finanual ActivlUas (SOFA) vkw.. the charity b8com8s •nliUad to thè r•sou¢es,' the Iruslees are virlually certain they wll receiv& thè resources.. and the monetary value can be asured wilh Sufflent reliabllity. Wh•re incoming resources have relaled expendiluro las wth fundrain9 or ¢ontr8Ct InrA)mo1 the incoming resources related trxporKIFture are reported gfOSS in the SOFA. Grants and don8tion$ are only included in the SOFA vthen thg ¢harity has uncondltional enknuement to the r•$wr. Incomlng re$ourc•s wlth related expendltur• Grants and donatlon$ Tax r*elalm$ on donatlon#
nd 91ft$
Contra¢tu•l In¢om• and performanc• r•lat•d grants Incoming resources Imm tax r8dalrr are Induded In Ihè SOFA 81 the same Ilme as the gift to whlch Ihey relèie Thls Is only Included in SOFA one• the related goc•Js or sorvlcos have been d•liv•r•d. Glft• In klnd Gifts in kind are accounted for at a reasonable •stsmo1 ol th•ir value lo Ihe Charity or thts amwnl actually reali5ed. Glft$ In klnd for sgle or dbtribulh)n arn irduded in thè accounts is gifts only vthen sold or dlstrfbuied by the charity. Gifts in klnd ft)r us• by the charity •re Ind In the WA as IrUmb9 r8soure88 vkn8n r8ceivabS&. Donat•d $•rvlc•$ and faellltl•s These 8re only IrKluded In InrA)mlng IreS Ivhlh an oqulvalent in resrMJrce8 expgndedl thr• Ihe befil lo thè charity 1$ reasonably quanbfiable. measurable and material. Thg valuo plac on th¢$0 rgsourcg$1$ th& eslimaled value to the charity ol Iht servke or ladllty r8celved. The value of any vdunthry Wp rtcew 1$ rKJi Ined In acCntS but Is descrfb8d In th8 trusleos. annual report. Volunto•r h•lp Inv?¥tm•nt In¢om• This 18 indded In Ihe #¢>>xnts VItn receNable. Inv•stm•nt galns and losM• Th5$ Includès any gain c1ts88 on the sale of investments arKI any gain or1056 resulting from revaluing inveslrnnl8 lo marttol valu• at end of the yw. EXPENDITURE AND LIABILITIES Llablllty r•eognltlon Liabilities are recc¥3nlsed as soon as Ihere13 8 al or wnstruclive obllgation commltting the charity lo pay oul r850urces. Indude co$15 of Ihe prepar81ion and examination of statutory accounts. Ihe costs ol Irusiee meeiiThJs and cost ol any legal advice to trust$ on wvemance or ¢on51ilulional rn8tters. Where Ihe ¢harity gives 3 grBnl with dIon5 for Its payment being a specific level o15ervlce or output to bo pro¥id6d. such gfanls arn only reuyJnls•d In tha SOFA oncè thg reclpiant of th• grant has provided the speryf service or output. Governnc• co•t• Grants wlth performance condltlons Grants payabl• wlthout p•rformanco condltlonl Support Costs These ale onty reccrfJnised in Ihe aceounis a eommiimenl has been mado and Ih8r8 are no conditions to bè mel rglating to Ihe grydnt vkni¢h remain in the control ol the charity. SupFort Costs irKILde central functions and have been allocated to activlty cost calegories on a basss consistènt th the use of r&sl¢e$. eg allocab'ng propety costs by floor areas, or per capita. staff costs by Ihe tirne spent and other costs by their usage. ASSETS Tangible flxed •$5ets for use These a capitalised il they can be tjsed for more than year. aTra tsJsl al 8St £5TrJ. They by charlty are valued al cost or a reasonable value on Teceipt. Invéstments Inv&stments Quoted on a fy¢¢yJnt8ed $lc¢k excharyJe are valued al market value al the year end. Other investment assets are included at trustees. b8st 8sUmal8 of markol valu8. Stock$ and work In pn)gress These are valued at Ihe low of cosl or markel value. CC178 (Excèll 3110112026
Section C Notes to the accounts Icontl Note 3 Analysls of Ineomlng resources Incomlng resources may b• further •n•lyMd If thls would help the reader of the •e¢ounts. Th1$ year Last year Voluntsry Incom• Donatws rKoived 13.830 1,705 Total 13.830 1,705 Actlvltlg$ for generatlng lund$ Fund raisiro 3,829 1,042 Total 3.829 1.042 Inv•stm•nt In¢ome Bank inter•81 roce 777 779 Total 777 779 Incomlng r•sou•S from charltabl• aetlvltl•• Attgndence fee8 301.981 298,026 Total 301981 298 026 CC178 (Exc811 3110112026
Section C Notes to the accounts Icontl Note 4 Analysls of resources expended R•8ourc•s •xp•nd•d may be fUrtr analysed If th1¥ would h•lp th• r•ad•r of th• accounts. Thls •r Last yaar Costs of ggngratlng Voluntary Incom? Totsl FundraStylng tradlno Costs of fvndraisi 1.691 453 Total 1,691 453 InveBtmont manag•m•nt costs Totsl Charltsble actlvltle¥ Food wsts Staff costs Rent and r8tes Trans other Su 7.617 136.878 20,345 91.588 49,786 306,214 8.181 116,430 88,920 45.777 294.212 rt costs Total Govornan¢• costs Staff costs Bank ¢ha other su 15,208 643 9,930 25,781 12,93 891 9,776 23,603 es and inierest rt cos15 Totsl CC17a I&xc811 3110112026
Section C Note5 to the accounts Icontl Note 5 ort Costs Fundr•lslng •Ctlvlty Ch•riiabl• Acllvlty Govornane• A¢tlvlty Tolal Cost Su ort co8t Staff admin services Insurance Light and pow8r Telephono Refuse, cl8anlng and laund Rep8irs arKt mBinlenanc8 IT. Subs and lee¥ Other costs 3.313 3,313 3,582 11,662 813 18.275 3,582 10,4 1.166 813 18,275 14.661 14,661 2,772 2.772 1,866 9.930 1,866 59.716 Total 49.786 Noto 6 Detalls of certaln Item$ of expendlturfr 6.1 Tru•t•• •xp•n$•• Th1• year Last year Number of tru•t••• who wer• pald expenM• Fundral8lng expen¥e# relmburMd rnpaSr and fundralslng Expens0$ relmbur•ed Natur• of th• exponM• Tot•1 amount pald £615 £475 6.2 for •xamlnatlon or audlt of th• accounts Thlg year Last yo•r Ind•ynd¢nt •xamln•r'• or audltorn. fee• for reportlng on the accounts Othèr f¥¢$ (for •xampl•: advlce. ¢on$ultncy. ccountancy ••r¥l3> p•ld to th• Independent examlnei or •udltor 905 870 CC17a IExcdl 31101r2026
Section C Notes to the accounts {cont} Note 7 Pald employ••¥ Pl••se compkte thls no¢• Mth• charlty h•s any omploy•es 7.1 Staff Co$t• Th1¥ year La•t year Gro•• waq&•. Mlrl•• and nfjflts In klnd Employer'i Natlon81 In•urnnc• co•ts Pen•lon ¢o$ts 152.086 129,366 Tot1 $t•fl costs 152,1)86 129,366 7.2 Ara98 nurnbvr ol full.tlm• •qul¥al•nt employov In the ythr The yrts of th• charlty In whlch lh• employo9• worft Thlg year Numb•r Last y?¥r Number Total 7.3 Defined contrSbutlon p•n¥lon Seheme Pleas• complete If a d•lln•d conlrlbudon slon s¢h•m• 1$ o r•t•d. Brlof detsll$ ¢1 the •¢heme Paymonls lo defined conlributK)n retirement benefit $¢hemes 8re charged as an exp8nse as they fall Oug. Th1$ y•8r Last y•ar SS90 S272 Th# ¢t• of th• scheme to lh• ¢h•rlty lor the yoar The amount ol any ¢ontrlbuUons outstandlng at th• y••r •nd Th¢ amount ol any ¢ontrlbutlon¥ prepald •¢ thg yew •nd CC17a (Excel} 3110112026
Section C Notes to the accounts Icontl Note 9 Tanglble fixed assets Please complete thls note If the ¢hrity has •ny tanglble fixed assets 9.1 Cost or valuation Froehold land & bulldSng• Oth•r l•nd & bulldln Pl•n( m•ehlnory nd motor v•hlel•* Fixturn•. fittings and •qulpment P•ym•nts on oun¢ and a•$?¢s un¢lgr on•tru¢tlon Total Balance brought forward Additions 20.665 20,865 1,620 1,620 Revaluauons Disposals Tr8nsler8 ' Balance carrlod fonyard 22,285 22,285 9.2 Accumulated dopr•clatlon and Impalnn•nt provl¥lon• -8asls SLorRB SLorR8 SLorRB SL SLorRB Rate 3 Years Balance brought forward Depreciatlon charye for year Imp8im)enl provisions 20,664 20.664 540 540 Rev8lualions Dl8posal8 Transfers. Balance carried lorward 21,204 21,204 9.3 Net book valu• Brought forward Carried forward 1.081 1,081 CCITa (Excell 31101r2026
Section C Noles to the accounts Icontl Noto11 Dobtors and prepayments Analys1$ ol debtor¥ Amounts falllng due wlthln one year Thls yèar Last y••r Amounts falllng due after more than on• year Th1¥ yèar L•8t year Trad& dobtor• Alnounts due from #ubsldlary and a8ocl•t•d undertaklng Othor d•btor• 27.975 25.106 Prepaym•nts and accrued Ineom• 1.031 935 Totsl Note 12 Credltorg and accruals 12.1 Anal1¥ of ¢r•dStor• Amount• f•lllng due wlthln one y•ar Th1• year La#t year Amount• f•lllng due •ft•r morè than on• year Th1¥ year Last y•8r Loans and ov•rdrnft• 10.tsXI 20,209 10,000 4,845 5,000 15.000 Trade credllorn Arnounts due to #ubsldlary and assocSated undertaklng# Othèr cr•dltor• Accru41• and d•ferr•d Incom• Total CC17a (Excdl 3110112026