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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1198471

Trustees' Report and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Hunstanton & District Round Table 615

Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ

Hunstanton & District Round Table 615

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page
Trustees' Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15

Hunstanton & District Round Table 615

Trustees' Report

for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

Objectives and activities

Objectives and aims

Hunstanton & District Round Table 615 is a non-profit making organisation which is a social club affiliated with the National Association of Round Tables of Great Britain and Ireland Charitable Fund (registered charity number 293681).

The objective of the charity is to generate funding for good causes in the local community by way of events held in its community.

The charity aims to raise charitable funds through events and community service activities that benefit the local community. These funds are then re-distributed to worthwhile causes via grants and donations to individuals or organisations in Hunstanton and the surrounding area.

Significant activities

Activities over the year for community service and/or to raise funds for public benefit including: Grant-making Activities

The charity redistributes funds to local causes via grants or "donation requests". We consider all applications for funds from within Hunstanton and the surrounding areas.

Once the charity receives the request, they are then discussed at the next Business Meeting of the Hunstanton & District Round Table before being voted on.

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Hunstanton & District Round Table 615

Trustees' Report

for the Year Ended 31 March 2025

Objectives and activities

Public benefit

In accordance with the duties in the Charity's Act 2011, it is incumbent on the trustees to conduct a Public Benefit Test, to assess if the charity has complied with its duties in due regard to the public benefit guidance published by the Charity Commission. The trustees are satisfied that Hunstanton & District Round Table 615 has complied with its duty regarding the Public Benefit Test over the past year, based on the four principles in the Commission's Guidance.

1. There must be an identifiable benefit:

Funds raised from donations, sponsorships or concessions are redistributed to the local community through free events (such as the yearly Christmas Swim) and grants made to other charities, good causes, and local community organisations.

2. Benefit must be to the public or a section of the public:

All the charity's services are open to members of the public at large and access to our services is not restrictive. Grants are made by way of application to the charity and are open to any individual or organisation to apply for free of charge.

3. People on low incomes must be able to benefit:

As the charity offers free events for the general public, they do not consider any monetary restriction on the services offered.

4. Any private benefit must be incidental:

The trustees do not consider that any individual or organisation receives a 'private benefit' from the charity's work.

Grantmaking

Applications for grants made by the charity are reviewed individually by the Hunstanton & District Round Table 615. The applications that are considered to be the most credible or valuable to the community are then brought to the next business meeting for all members of Hunstanton & District Round Table to discuss and vote on.

Applications are considered for grants that support or benefit the following members of society:

1) Children / young people

During the year the charity has received donations from the community which have been put into the charity's bank accounts for redistribution to the community by way of a grant.

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Hunstanton & District Round Table 615

Trustees' Report

for the Year Ended 31 March 2025

Objectives and activities

Volunteers

The charity has no paid staff. All charitable activities are resourced by the trustees of the charity, and the members of Hunstanton & District Round Table. Events such as the fireworks display require additional volunteers from the general public and other local groups.

The organisation acts to ensure that adequate training is provided to trustees and volunteers, to ensure that the charity can deliver its events effectively and safely.

Achievements and performance

Charitable activities

Grant-making Activities

During the year the charity provided 16 grants (2024 - 17) back to the community amounting to £16,509 (2024 -£23,998).

Financial review

Financial position

At the year's end, the charity held fixed assets with a net book value of £474 (2024 - £617), these have been depreciated on a Straight line 5-year basis as outlined in the accounting policies.

Reserves policy

The trustees regularly review the finances, budgets, and cash flows to aid effective stewardship of the charity.

The trustees and members of Hunstanton & District Round Table have agreed to a reserve fund of £15,000 be held in reserves to assist in covering the costs for the fireworks display and the Christmas Swim.

Future plans

The trustees and other members of the Hunstanton & District Round Table aim to continue meeting with other people in the local community and explore other events in which they and the charity can continue their good work.

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The charity's declaration of trust is dated 7th November 1985.

3

Hunstanton & District Round Table 615

for the Year Ended 31 March 2025

Trustees' Report

Structure, governance and management

Recruitment and appointment of new trustees

Trustees are appointed every year by the wider membership of the Hunstanton & District Round Table via nominations or by putting themselves forward. Potential trustees are then voted on by the current trustees and members of the Hunstanton & District Round Table.

Eligibility for the role of a trustee is not restricted to members of the Hunstanton & District Round Table. Potential trustees may also include members of the "41 Club" (association of ex-Tablers). Details of this association are included in the "Wider network" section of this report.

Considerations for the position include the individual's current obligations or commitments to the Hunstanton & District Round Table, experience, and qualifications.

Organisational structure

The charity is organised and maintained by the volunteer work provided by the members of the Hunstanton & District Round Table. All members are expected to provide support, and where necessary, their time to support the charity as part of their active membership.

The club appoints Four members, or other qualifying volunteers, to assume the role of trustees of the charity every year. The trustees assume all responsibility of the charity and act as its representatives during meetings of the Hunstanton & District Round Table.

Decision making

The control of the charity is held by its trustees who are charged with its stewardship. However, the trustees work alongside the other members of the Hunstanton & District Round Table at their regular meetings held throughout the year.

The decision-making process in relation to the provision of grants/donations made to local causes is made by the Council of the Hunstanton & District Round Table. Once the charity receives a request, we aim to acknowledge receipt within 28 days. Requests are then discussed at the next Business Meeting of the Hunstanton & District Round Table Council (usually held quarterly) before being voted on.

Induction and training of new trustees

Where necessary, trustees are provided assistance and training by their fellow trustees and/or members of the Hunstanton District Round Table who have previously held a trustee role.

Wider network

The charity is run by the Hunstanton & District Round Table, which is a social club affiliated with the National Association of Round Tables of Great Britain and Ireland Charitable Fund (the "Association").

The Association works in conjunction with its sister organisation, The National Association of Ladies Circles of Great Britain and Ireland (Ladies Circle). The Ladies Circle is open to women aged 18-45 and shares the same core values of friends, having fun and supporting local causes. Members of the Association or Ladies Circle who leave their club at the age of 45 can move on to the "41 Club"(association of ex-Tablers) or "Tangent" respectively.

The Association is also a member of the National Council of Voluntary Organisations.

4

Hunstanton & District Round Table 615

Trustees' Report

for the Year Ended 31 March 2025

Reference and administrative details Registered Charity number 1198471

Principal address

Heacham Manor Golf Club Hunstanton Rd Heacham King's Lynn Norfolk

Trustees

Mr J Napolitano Mr E Napolitano Mr R Darby Mr R Brown

Independent Examiner

Claire Melton FCCA TEP Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ

Approved by order of the board of trustees on 29 April 2025 and signed on its behalf by:

Mr J Napolitano - Trustee

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Independent Examiner's Report to the Trustees of Hunstanton & District Round Table 615

Independent examiner's report to the trustees of Hunstanton & District Round Table 615

I report to the charity trustees on my examination of the accounts of Hunstanton & District Round Table 615 (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts 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 independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Claire Melton FCCA TEP The Association of Chartered Certified Accountants

Stephenson Smart (East Anglia) Limited Chartered Accountants 22-26 King Street King's Lynn Norfolk PE30 1HJ

29 April 2025

6

Hunstanton & District Round Table 615

Statement of Financial Activities

for the Year Ended 31 March 2025

31.3.25 31.3.24
Unrestricted
fund Total funds
Notes £ £
Income and endowments from
Donations and legacies 200 200
Other trading activities 2 42,458 37,487
Investment income 3 458 398
Total 43,116 38,085
Expenditure on
Raising funds 17,263 14,644
Charitable activities
Donations 16,509 23,998
Other Costs 1,874 2,711
Other 625 522
Total 36,271 41,875
NET INCOME/(EXPENDITURE) 6,845 (3,790)
Reconciliation of funds
Total funds brought forward 39,023 42,813
Total funds carried forward 45,868 39,023

The notes form part of these financial statements

7

Hunstanton & District Round Table 615

Balance Sheet

31 March 2025

31.3.25 31.3.24
Unrestricted
fund Total funds
Notes £ £
Fixed assets
Tangible assets 6 474 617
Current assets
Debtors 7 376 17,035
Cash at bank 57,403 32,021
57,779 49,056
Creditors
Amounts falling due within one year 8 (12,385) (10,650)
Net current assets 45,394 38,406
Total assets less current liabilities 45,868 39,023
NET ASSETS 45,868 39,023
Funds 9
Unrestricted funds 45,868 39,023
Total funds 45,868 39,023

The financial statements were approved by the Board of Trustees and authorised for issue on 29 April 2025 and were signed on its behalf by:

Mr J Napolitano - Trustee

The notes form part of these financial statements

8

Hunstanton & District Round Table 615

Notes to the Financial Statements for the Year Ended 31 March 2025

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - Straight line over 5 years

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

9

Hunstanton & District Round Table 615

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. Other trading activities

2.
Other trading activities
Fundraising events
3.
Investment income
Deposit account interest
31.3.25
£
42,458
31.3.25
£
458
31.3.24
£
37,487
31.3.24
£
398

4. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5. Comparatives for the statement of financial activities

Comparatives for the statement of financial activities
Unrestricted
fund
£
Income and endowments from
Donations and legacies 200
Other trading activities 37,487
Investment income 398
Total 38,085
Expenditure on
Raising funds 14,644
Charitable activities
Donations 23,998
Other Costs 2,711
Other 522
Total 41,875
NET INCOME/(EXPENDITURE) (3,790)

10

Hunstanton & District Round Table 615

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. Comparatives for the statement of financial activities - continued
Unrestricted
fund
£
Reconciliation of funds
Total funds brought forward 42,813
Total funds carried forward 39,023
6. Tangible fixed assets
Computer
equipment
£
Cost
At 1 April 2024 and 31 March 2025 717
Depreciation
At 1 April 2024 100
Charge for year 143
At 31 March 2025 243
Net book value
At 31 March 2025 474
At 31 March 2024 617
7. Debtors: amounts falling due within one year
31.3.25 31.3.24
£ £
Trade debtors 376 17,035

11

Hunstanton & District Round Table 615

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
31.3.25 31.3.24
£ £
Trade creditors 11,185 10,050
Other creditors 1,200 600
12,385 10,650
Movement in funds
Net
movement
At 1.4.24 in funds At 31.3.25
£ £ £
Unrestricted funds
General fund 39,023 6,845 45,868
TOTAL FUNDS 39,023 6,845 45,868
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 43,116 (36,271) 6,845
TOTAL FUNDS 43,116 (36,271) 6,845
Comparatives for movement in funds
Net
movement
At 1.4.23 in funds At 31.3.24
£ £ £
Unrestricted funds
General fund 42,813 (3,790) 39,023
TOTAL FUNDS 42,813 (3,790) 39,023

9. Movement in funds

12

Hunstanton & District Round Table 615

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. Movement in funds - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 38,085 (41,875) (3,790)
TOTAL FUNDS 38,085 (41,875) (3,790)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 1.4.23
in funds
At
£
£
Unrestricted funds
General fund
42,813
3,055
TOTAL FUNDS
42,813
3,055
31.3.25
£
45,868
45,868

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 81,201 (78,146) 3,055
TOTAL FUNDS 81,201 (78,146) 3,055

13

Hunstanton & District Round Table 615

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. Related party disclosures

There were no related party transactions for the year ended 31 March 2025.

14

Hunstanton & District Round Table 615

Detailed Statement of Financial Activities

for the Year Ended 31 March 2025

Income and endowments
Donations and legacies
Donations
Other trading activities
Fundraising events
Investment income
Deposit account interest
Total incoming resources
Expenditure
Other trading activities
Purchases
Charitable activities
Insurance
Advertising
Sundries
Grants to individuals
Other
Subscription Fees
Depreciation of tangible fixed assets
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
31.3.25
£
200
42,458
458
43,116
17,263
1,003
69
-
16,509
17,581
482
143
625
802
36,271
6,845
31.3.24
£
200
37,487
398
38,085
14,644
758
38
1,207
23,998
26,001
435
87
522
708
41,875
(3,790)

This page does not form part of the statutory financial statements

15