2025-08-31-accounts - Ripon Men's Shed Charitable Incorporated Organisation

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Trustees’ Annual Report for the period

From 1st September 2024 to 31st August 2025

Charity name: Ripon Men’s Shed Charitable Incorporated Organisation

Charity registration number: 1185109

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	For the public benefit, the preservation and protection of good health among people aged 18 years and older, living in Ripon and the surrounding area, in particular but not exclusively older men, including those who are retired, unemployed or have health problems, through the provision of facilities for hobbies, recreation or other leisure time occupations including practical interests, skills sharing, the learning of new skills, and helping with community-based projects.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	During the period of this Report, the Charity continued to develop the operation of the Men’s Shed in Ripon opening three days per week. Membership numbers continue to increase in this year we purchased the church buildings in Ripon, which will enable us to further develop our activities to reach many more people in our community. Our Shed is very well established in Ripon as a place for the community to bring items for repair and refurbishment, and we have strong links with other charities whose aim is to provide furniture for those in need. Members are loving their participation at the Shed with sessions seeing full attendance and many friendships are being formed.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have had regard to the guidance issued by the Charity Commission on public benefit and are satisfied that the Charity's activities have been in the public benefit.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Charity has spent the year running the workshop for 3 days per week as a safe, secure and enjoyable place for its members to attend. At the end of the financial year we had 50 members, with 36 enjoying regular attendance at the sessions. The Shed has undertaken a number of projects locally supporting other charities and community events. We also have carried out restoration work on various items giving new life to things which would otherwise have gone to landfill or waste-to-energy. The sessions that have operated to date have made a huge difference to its members, providing a warm and welcoming atmosphere with many friendships being made.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Achievements against objectives set	Para 1.41	The significant achievement in the year was to conclude the purchase of our premises, which gives us long term security as a charity, and provides us with all the space we need to move towards helping manymorepeople in our community.
Performance of fundraising activities against objectives set	Para 1.41	Fundraising throughout this and the previous year have concentrated on the funds required to purchase the building, together with effecting the necessary repairs and fit-out of the various rooms. We have been successful at raising all the funds required and we are very grateful to those organisations and individuals that have supported us.
Investment performance against objectives	Para 1.41
Other		The Charity was awarded the St Wilfred’s Community Award for 2025 recognising the immense contribution we make to our community in Ripon. We also won the 2025 UKMSA Armed Forces Award which recognises our camaraderie and deep respect for those who served.

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	The Charity generated a surplus of £47,158 for the financial year. That leaves the Charity well placed at the year end to operate the Men’s Shed in a financially sustainable manner. (See Accounts attached) During the year we concluded the purchase of the building we currently rent space in. Fund raising both pre and post year end has been successful in raising the required funds to complete the building purchase.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Charity aims to hold reserves equating to 3 months operational costs, that are estimated to be £1,500.
Amount of reserves held	Para 1.22	£57,931 which include the investment of £42,021 in the building.
Reasons for holding zero reserves	Para 1.22	N/a
Details of fund materially in deficit	Para 1.24	None
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The Charity has established a strong membership base and can now look to further expand the number of sessions available and is currently looking to secure more workshop space to further develop. The Charity has adequate funds and income streams to cover the running of the Shed for the foreseeable future. Therefore, there is no uncertainty about the Charity continuing as a going concern

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The Charity is required to have a minimum of 3 and a maximum of 7 Trustees. Trustees will be selected following a policy approved by the Board of Trustees and appointed by the Board or the Members at an AGM. Two trustees were appointed in the year with one trustee stepping down.

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51	New Trustees will be required to read the Charity Commission guidance “The Essential Trustee” and given a copy of the Charity's latest Annual Report and Accounts. All Trustees will be given training on their role and responsibilities.

The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Charity is run by a Board of Trustees and a number of volunteers (there are 5 trustees at the end of the financial year).
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	Ripon Men’s Shed Charitable Incorporated Organisation
Other name the charity uses	Ripon Men’s Shed, Ripon Men’s Shed CIO
Registered charity number	1185109
Charity’s principal address	28 Water Skellgate, Ripon, HG4 1BH

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Caroline Bentham	Chair	Resigned 18thFebruary 2025
AnthonyJohnson
Andrew Makey	Chair and Treasurer
BarrySutton	Shed manager
Robert Marchant
Richard Johnson		Appointed 18thFebruary 2025

– Corporate trustees names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Andrew Makey	Keith Pettitt
	Chair and Treasurer	Secretary
	27thJanuary 2026
	27thJanuary 2026

SectionA		lndependent Examiner'sReport
Report tothetrustees		Ripon Men's ShedCharitablelncorporated Organisation
Onaccountsforthe year		31stAugust2025 Gharity no 1185109
	ended	(ifany)
Setout	onpages	One to thirteen attached
		Ireport to thetrusteeson my examinationoftheaccountsoftheabove
		charity("theTrust") for the year ended31stAugust2025.
Responsibilities	and	Asthecharity'strustees, you areresponsible forthepreparationofthe
basis ofreport		accountsinaccordance withtherequirementsoftheCharitiesAct2011
		("theAct").

Signed:			Date:
Name:
Relevantprofessional qualification(s)orbody	(nr	ñrlíulfo(hâîer€Eõfrccovilrnu-S
(ifany):
Address:	5l	o
		u	L¡

Ripon Men's Shed CIO	Ripon Men's Shed CIO	Charity No (if any)	1185109
Annualaccountsfor the period
1st September 2024	To	31st August 2025

s Section A Statement of financial activities	s Section A Statement of financial activities	s Section A Statement of financial activities	s Section A Statement of financial activities	s Section A Statement of financial activities	s Section A Statement of financial activities
Recommended categories by activity Guidance Note Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	22,541	31,051	-	53,592	7,807
	14,486	-	-	14,486	10,135
	3,650	-	-	3,650	-
	-	-		-	-
	-	-	-	-	-
	-	-	-	-	-
	40,677	31,051	-	71,728	17,942

	-	-	-	-	-
	7,369	-	-	7,369	10,785
	3,430	13,771	-	17,201	-
	-	-	-	-	-
	10,799	13,771	-	24,570	10,785

	29,878	17,280	-	47,158	7,157
	-	-	-	-	-
	29,878	17,280	-	47,158	7,157
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	29,878	17,280	-	47,158	7,157

	10,774	-	-	10,774	3,617
	40,652	17,280	-	57,932	10,774

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Ripon Men's Shed CIO	Ripon Men's Shed CIO	CharityNo	1185109	1185109	1185109	1185109

Annual accounts for theperiod	Period start date: 1st September 2024			To period end date: 31st August 2025
Section B Balance sheet
Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Fair value reserve *Total funds* Signed by one or two trustees on behalf of all the trustees on: 27th January 2026	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04 B01 - - - - B02 42,021 17,280 - 59,301 B03 - - - - B04 - - - - B05 42,021 17,280 - 59,301 B06 - - - - B07 565 - - 565 B08 - - - - B09 29,693 - - 29,693 B10 30,258 - - 30,258 B11 14,348 - - 14,348 B12 15,910 - - 15,910 B13 57,931 17,280 - 75,211 B14 - - - - B15 - - - - B16 57,931 17,280 - 75,211 B17 - - B18 - - B19 57,931 - 57,931 B20 - B21 B22 57,931 - - 57,931 Signature Print Name Guidance note					Total last year £ F05
		-	-	-	-	-
		42,021	17,280	-	59,301	673
		-	-	-	-	-
		-	-	-	-	-
		42,021	17,280	-	59,301	673

		-	-	-	-	-
		565	-	-	565	112
		-	-	-	-	-
		29,693	-	-	29,693	26,992
		30,258	-	-	30,258	27,104

		14,348	-	-	14,348	17,004

		15,910	-	-	15,910	10,100

		57,931	17,280	-	75,211	10,773

		-	-	-	-	-
		-	-	-	-	-

		57,931	17,280	-	75,211	10,773

		-			-	-
			-		-	-
		57,931		-	57,931	10,773
					-

		57,931	-	-	57,931	10,773
		Signature Print Name
				A C Makey
				A Johnson

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Notes to the accounts

Section C

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and with the Charities Act 2011.

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

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Recognition of income Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Section C Notes to the accounts (cont) Note 2 Accounting policies 2.2 INCOME These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.	Recognition of income Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Section C Notes to the accounts (cont) Note 2 Accounting policies 2.2 INCOME These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.	Recognition of income Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Section C Notes to the accounts (cont) Note 2 Accounting policies 2.2 INCOME These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
Recognition of income Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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	Yes No N/a
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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where different or additional policy has been adopted then this is detailed in the box below.	a	Yes No N/a
2.4 ASSETS Intangible fixed assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES 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. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
			
		Yes No N/a
			
		Yes No N/a
		
		Yes No N/a
		
		Yes No N/a
			
		Yes No N/a
		
		Yes No N/a
		
		Yes No N/a
			
		Yes No N/a
			
		Yes No N/a
			
		Yes No N/a
			
		Yes No N/a
		
		Yes No N/a
		
		Yes No N/a
		
		Yes No N/a
		
	£5,000

		
		Yes No N/a
			
		Yes No N/a
			

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.	Yes No N/a	Yes No N/a	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	

CC17a

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Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 11,815 - - 11,815 4,944 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities 6,000 31,051 - 37,051 - Membership subscriptions and sponsorships which are in substance donations 4,726 - - 4,726 2,863 Donated goods, facilities and services - - - - - Other - - - - Total 22,541 31,051 - 53,592 7,807 Session fees 6,769 - - 6,769 4,720 Car park 270 - - 270 - Products and materials 7,447 - - 7,447 5,415 Other - - - - - Total 14,486 - - 14,486 10,135 Fundraising 3,650 - - 3,650 - - - - - - - - - - - Other - - - - - Total 3,650- - 3,650 - Interest income - - - - - Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 40,677 31,051 -71,728 17,942 Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	11,815	-	-	11,815	4,944
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	6,000	31,051	-	37,051	-
	Membership subscriptions and sponsorships which are in substance donations	4,726	-	-	4,726	2,863
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	22,541	31,051	-	53,592	7,807

	Session fees	6,769	-	-	6,769	4,720
	Car park	270	-	-	270	-
	Products and materials	7,447	-	-	7,447	5,415
	Other	-	-	-	-	-
	Total	14,486	-	-	14,486	10,135

	Fundraising	3,650	-	-	3,650	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	3,650	-	-	3,650	-

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		40,677	31,051	-	71,728	17,942

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.




Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6 Analysis of	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	-	-	-	-				-
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company	-	-	-	-				-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Rents payable and utilities	1,397	-	-	1,397	4,061	-	-	4,061
Materials and consumables	4,307	-	-	4,307	5,487	-	-	5,487
Insurances	716	-	-	716	639	-	-	639
Other general costs	949	-	-	949	598	-	-	598
Total expenditure on charitable activities	7,369	-	-	7,369	10,785	-	-	10,785
Separate material item of expense
Buildings and property maintenance	3,430	13,771	-	17,201	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	3,430	13,771	-	17,201	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	-	-	-	-	-	-	-	-
	10,799	13,771	-	24,570	10,785	-	-	10,785

CC17a

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
673	-	-	-	673
41,348	-	-	-	41,348
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
42,021	-	-	-	42,021

SL	SL	SL	SL
2%	2%	20%	20%

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

673	-	-	-	673
42,021	-	-	-	42,021

CC17a

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Section C Notes to the accounts (cont)

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation *the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:*	This year Last year	This year Last year



	-	-

14.6 Other disclosures

*(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as* *security for liabilities.* *(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

CC17a

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Total Other debtors	This year £	Last year £
	294	-
	271	112
	-	-
	565	112

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	189	23	-	-
	-	-	-	-
	14,159	16,981	-	-
	-	-	-	-
	-	-	-	-
	14,348	17,004	-	-

20.2 Deferred income

Please explain the reasons why income is deferred.

Movement in deferred income account

Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

This year	Last year	Last year
Grants received to be utilised in future accounting period.	Grants received to be utilised in future accounting period.

	This year £	Last year £
	15,481	-
	29,299	-
	30,771	-
	14,009	-

CC17a

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Section C

Notes to the accounts (cont

Cash at bank and in hand


Note 24 Cash at bank and in hand Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits
	This year £	Last year £
	-	-
	-	-
	29,693	26,992
	-	-
	29,693	26,992

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CC17a

13 of 13

SectionA		lndependent Examiner'sReport
Report tothetrustees		Ripon Men's ShedCharitablelncorporated Organisation
Onaccountsforthe year		31stAugust2025 Gharity no 1185109
	ended	(ifany)
Setout	onpages	One to thirteen attached
		Ireport to thetrusteeson my examinationoftheaccountsoftheabove
		charity("theTrust") for the year ended31stAugust2025.
Responsibilities	and	Asthecharity'strustees, you areresponsible forthepreparationofthe
basis ofreport		accountsinaccordance withtherequirementsoftheCharitiesAct2011
		("theAct").

Signed:			Date:
Name:
Relevantprofessional qualification(s)orbody	(nr	ñrlíulfo(hâîer€Eõfrccovilrnu-S
(ifany):
Address:	5l	o
		u	L¡