# **Eton Wick Youth and Community Centre CIO (Registered Charity No. 1201257)**
# **Financial Year November 1st 2024 - 31 st October 2025 (FY25) Annual Report.**
## **Charity Trustees during FY25 Financial Year**
- Dawn Sarah Kane (representing “The Wick” – EWYC)
1 Tilstone Avenue, Eton Wick, Berkshire SL4 6NF
- Laura Regazzacci (representing EWWG)
42 Queens Road, Eton Wick, Berkshire, SL4 6NA
- Helen Elizabeth Branscombe Davies (Group Secretary)
- 3 Tilstone Avenue, Eton Wick, Berkshire SL4 6NF
- Alison Hill (Group Treasurer)
14 Northfield Road, Eton Wick, Windsor, Berkshire. SL46LG
- Lucy Abigail Ludovici (appointed 03 June 2025) (representing EWVA and Group Chairperson)
21 Eton Wick Road, Eton Wick, Windsor, SL4 6LU
Trustees are volunteers from the community, with one trustee representing each of “The Wick” (Eton Wick Youth Club), Eton Wick Waterways Group and Eton Wick Village Association. Additionally, there are trustees fulfilling the roles of the Charity’s Secretary and Treasurer.
## **Charity Meetings**
Committee meetings are held approximately once a quarter to discuss events, planned spending, grant applications and fundraising.
A special meeting was held during the financial year so all trustees could discuss the EWWG Rural Payments Agency (RPA) grant application for the first phase of the Boveney and Roundmoor Chalk Stream Restoration Project, which was larger than any project previously managed by the charity.
An annual general meeting is held in the autumn with all villagers and local community representatives are invited and welcomed.
## **Restricted Funds**
All RPA grant payments are treated as restricted funds because they were awarded against a contractor work schedule agreed with the RPA. RPA grant money is held in Savings Account 1 before being paid to contractors.
Other restricted funds in FY25 (held in Saving account 2) were the grants totaling £5468, made by Eton Town Council to pay towards FY24 and FY25 Eton Wick Christmas Lights, and a grant of £1260 from the Baldwin Trust which was granted as a contribution towards payments for the FY25 Village Flower display (hanging baskets and flower tubs in the village centre).
1 of 5
Where donations are made or fundraising is carried out for a specific group or project these monies are allocated by the Treasurer in the accounts towards that group or event/project.
## **Explanation of the Structure of the Accounts.**
The Group holds bank accounts with the Co-operative Bank and Barclays Bank.
The Co-operative Bank account (Current account only) is used for the Youth Club (“The Wick”).
The Barclays Bank account has a Current (community) account and 2 Saving accounts.
- Saving Account 1 is for the Eton Wick Waterways group; and
- Savings 2 is for the Eton Wick Village Association.
Separating particularly the “The Wick” from the other accounts has enabled the running and funding requirements for this group to be clearer, and the Waterways Group having a separate saving account allows it to more easily to evidence its funds as it applies for grants going forward.
Below are the summary income and expense accounts for the four bank accounts for the financial year.
A separate finance and managing committee was set up to manage the subcontractors, preparation of paperwork to enable payment of grant installments of the RPA grant and also to verify work had been completed before subcontractors were paid.
## **Eton Wick Village Association - Community Account**
## **Income**
||**Income**|**Income**||||
|---|---|---|---|---|---|
|**Grants**||||||
|_£ 5,468.00_
_£ 40,650.00_
_£ 1,260.00_||£ 5,713.00|
Christmas Lights Xmas
Administration & Sundries
Waterways Group|||
|||£ 40,650.00||||
|||£ 42,416.10|
Transfers|||
|||**£ 6,343.41**|
Village Flowers|||
|_£ 47,378.00_||**£ 95,122.51**||**Total**||
|||**£ 52,706.41**||**Less Inter -group Transfers**||
|||||||
|||||**Opening Acct Balance Nov 1 2024**
Net of Receipts & Payments
**Closing Acct Balance Oct 31st 2025**||
|||||||
2 of 5
||**Eton Wick Youth Club "The Wick" - Co-op Account**|**Eton Wick Youth Club "The Wick" - Co-op Account**|**Eton Wick Youth Club "The Wick" - Co-op Account**|
|---|---|---|---|
||**Income**||**Expense**|
|||Special Outings|800.00
£|
||1,227.00
£|Subs and Tuck|406.73
£|
||4,745.29
£|Donations & Fundraising||
||1,359.61
£|Transfers to CommunityAccount|1,251.28
£|
|||Administration(includinginsurance)|734.49
£|
|||Equipment|927.59
£|
|||Eton Wick Village Hall hire|475.00
£|
||**7,331.90**
**£**|**Total**|**4,595.09**
**£**|
||**5,972.29**
**£**|**Less Inter -group Transfers**|**3,343.81**
**£**|
|||||
|||**Opening Acct balance 1st November '24**|2,992.31
£|
|||Net of Receipts & Payments|2,736.81
£|
|||**Closing balance 31st October '25**|**5,729.12**
**£**|
## **The Wick Youth Club Donations and Fundraising**
In FY25 “The Wick” received a generous donation of £2000 from the Eton Wick Fireworks Committee (from monies raised at the 2024 annual Village Bonfire and Fireworks Night). They also received a £500 donation from parents, and the remaining £1941.45 was received from sponsorship of parents who undertook the London to Brighton Bike Ride in FY24 in aid of The Wick (total sum from donations and fundraising was £4745.29). The Special Outings expense of £800 was the advance purchase at a discounted price of Windsor Panto tickets for members of the Youth Club. [Parents who participated in the Bike Ride requested the monies raised be used for special events and outings for the children rather than be used for administration and general activities on club nights and a spreadsheet detailing costs of special events is being managed by the treasurer to ensure their wishes are complied with.]
||**Eton Wick Village Association - Savings 1 (Waterways Group)**|**Eton Wick Village Association - Savings 1 (Waterways Group)**||
|---|---|---|---|
||**Income**|**Expensespaid through Community Acc**|**Expense**|
||352.02
£
_40,650.00_
_£_|Interest||
|||RPA Project Grant (transferred from CommunityAcct)|_40,681.00_
_£_|
|||Administration|155.88
£|
||**41,002.02**
**£**|**Total**|**40,836.88**
**£**|
||**352.02**
**£**|**Less Inter -group Transfers**|**-**|
|||||
|||**Waterways Group Funds 1st Nov 2024**|**22,758.16**
**£**|
|||Net of Receipts & Payments|165.14
£|
|||**Closing Acct Balance Oct 21st 2025**|**22,923.30**
**£**|
3 of 5
## **Waterways Group RPA Project Grant**
In FY25 the Waterways Group secured a grant for the first phase of a restoration project of the Boveney and Roundmoor chalk stream with the 2 project payments (totaling £40,650) being paid by the Rural Project Agency in FY25 to the Waterways Group. A project committee was set up to assist and provide oversight of this project including management of the invoicing to the RPA and verification of invoices from subcontractors prior to payment. The project included the outstanding survey from Cain Bioengineering referenced in previous accounts and also committed the majority of the funds in the savings account 2 which had been provided from Thames Water to carry of this work of this type in 2021.
||**Eton Wick Village Association - Savings Account 2**|**Eton Wick Village Association - Savings Account 2**||
|---|---|---|---|
||**Income**||**Expense**|
||**£1,260.00**|_Grant - Village Flowers(Baldwin Trust)_||
||**£5,249.23**|Village Flowers|**£5,309.81**|
||**£2,500.00**|_Grant -Christmas Lights(Eton Town Council)_||
||**£1,204.50**|Chrismas Lights|**£225.01**|
||**£48.63**|Interest||
||**10,262.36**
**£**|**Total**|**£5,534.82**|
||**1,008.13**
**£**|**Less Inter -group Transfers**|**£5,134.80**|
|||||
|||**Savings 2 Balance Start 1st Nov 2024**|**2,348.85**
**£**|
|||Net of Receipts & Payments|4,727.54
£|
|||**Closing Acct Balance Oct 31st 2025**|**7,076.39**
**£**|
||**Note £2500 Grant is for Christmas 2025 Lights and is a liability.|||
## **EWVA FY25 expenditure highlight: Village Flowers and Village Christmas Lights**
In FY25 the Eton Wick Village Association, through a grant of £1260 for the Baldwin Trust and generous donations from villagers and local businesses, purchased 3 Flower Tubs located in the Bell Lane area and paid Window Flowers Limited to maintain them and 19 Hanging Baskets throughout the summer season (total cost £5134.80). Fund raising activities are planned and required to continue this project into FY27.
During the year Grants were received from Eton Town Council to fund the Eton Wick Christmas lights which covered replacement of lights, maintenance, and assistance of the annual lights switch on by a contractor. Additionally, a Village Bingo was held with proceeds (£959.50) going towards purchasing additional lights for the village display. A collection was also held at the annual Christmas lights switch on raising £205.
4 of 5
||**Assets and Liabilities Oct 31st 2025**|**Assets and Liabilities Oct 31st 2025**||
|---|---|---|---|
|**Assets**||**Liabilities**||
|Cash at CommunityAccount
277.48
£
Cash at Savings Account 1
22,923.30
£
Cash at Savings Account 2
7,076.39
£||RPA Contractors
20,458.00
£
Dec 2025 Christmas Lights
2,500.00
£||
|Cash at EW Youth Club Account
5,729.12
£||||
|**Total Cash in Accounts**
**36,006.29**
**£**||Total Liabilities|22,958.00
£|
The above table shows the Assets Liabilities for the EWY&C CIO as of October 31[st] 2025. The liabilities shown for the year were for £2500 Christmas lights as Eton Town Council transferred money to the Village Association for the 2025 Christmas Lights display prior to November 1[st] 2025, as the contractor was yet to invoice (invoice received and paid in Jan 2026). The Waterways group also had liabilities for work delivered and to be invoiced by contractors totaling £20,458 (invoiced in FY26).
Below is the summary of income and expenses across all four accounts for the financial year and the difference between the cash in hand at the end of beginning of the year. Then a table showing the income for the group less the transfer between the group accounts (true income).
|transfer between the group accounts (true income).|transfer between the group accounts (true income).|transfer between the group accounts (true income).||
|---|---|---|---|
|**All Accounts Nov 1 2024 - 31st Oct 2025**||||
|**Income(including tranfers)**|**Expense(including transfers)**|||
|CommunityAccount|95,122.51
£|CommunityAccount|94,965.59
£|
|"The Wick" EW Youth Club Account|7,331.90
£|Youth Club Account|4,595.09
£|
|Savings 1 Waterways|41,002.02
£|Savings 1 Waterways|40,836.88
£|
|Savings 2 Other EWVA|10,262.36
£|Savings 2 Other EWVA|£5,534.82|
||**153,718.79**
**£**||**145,932.38**
**£**|
|**Net of Receipt & Payments**||**7,786.41**
**£**||
|||||
|Total Cash in Accounts 1st Nov 2024|28,219.88
£|||
|Net Receipts & Pay'ts to 31st Oct 2025 -|7,786.41
£|||
|**Total Cash in Accounts Oct 31st 2025**|**36,006.29**
**£**|Total liabilities|22,958
£|
|Balance after liabilities|13,048.29
£|||
|||||
|**Total Income And Expenses Less transfers**|**for EWCC&C**|||
|CommunityAccount Income|52,706.41
£|Expense|44,532.94
£|
|The Wick Income|5,972.29
£|Expense|3,343.81
£|
|The Waterways GroupIncome|352.02
£|Expense|-|
|Saving2 Income|1,008.13
£|Expense|£5,134.80|
|**Total Income And Expenses Less transfers**|**f**
**60,038.85**
**£**||**53,011.55**
**£**|
## **Transfer Costs**
Transfer costs represent a higher portion of costs in FY25 due to the Grant from the RPA to the EWWG and the transfer of EWWG funds to pay contractors.
5 of 5
# **Eton Wick Youth and Community Centre CIO (Registered Charity No. 1201257)**
# **Financial Year November 1st 2024 - 31 st October 2025 (FY25) Annual Report.**
## **Charity Trustees during FY25 Financial Year**
- Dawn Sarah Kane (representing “The Wick” – EWYC)
1 Tilstone Avenue, Eton Wick, Berkshire SL4 6NF
- Laura Regazzacci (representing EWWG)
42 Queens Road, Eton Wick, Berkshire, SL4 6NA
- Helen Elizabeth Branscombe Davies (Group Secretary)
- 3 Tilstone Avenue, Eton Wick, Berkshire SL4 6NF
- Alison Hill (Group Treasurer)
14 Northfield Road, Eton Wick, Windsor, Berkshire. SL46LG
- Lucy Abigail Ludovici (appointed 03 June 2025) (representing EWVA and Group Chairperson)
21 Eton Wick Road, Eton Wick, Windsor, SL4 6LU
Trustees are volunteers from the community, with one trustee representing each of “The Wick” (Eton Wick Youth Club), Eton Wick Waterways Group and Eton Wick Village Association. Additionally, there are trustees fulfilling the roles of the Charity’s Secretary and Treasurer.
## **Charity Meetings**
Committee meetings are held approximately once a quarter to discuss events, planned spending, grant applications and fundraising.
A special meeting was held during the financial year so all trustees could discuss the EWWG Rural Payments Agency (RPA) grant application for the first phase of the Boveney and Roundmoor Chalk Stream Restoration Project, which was larger than any project previously managed by the charity.
An annual general meeting is held in the autumn with all villagers and local community representatives are invited and welcomed.
## **Restricted Funds**
All RPA grant payments are treated as restricted funds because they were awarded against a contractor work schedule agreed with the RPA. RPA grant money is held in Savings Account 1 before being paid to contractors.
Other restricted funds in FY25 (held in Saving account 2) were the grants totaling £5468, made by Eton Town Council to pay towards FY24 and FY25 Eton Wick Christmas Lights, and a grant of £1260 from the Baldwin Trust which was granted as a contribution towards payments for the FY25 Village Flower display (hanging baskets and flower tubs in the village centre).
1 of 5
Where donations are made or fundraising is carried out for a specific group or project these monies are allocated by the Treasurer in the accounts towards that group or event/project.
## **Explanation of the Structure of the Accounts.**
The Group holds bank accounts with the Co-operative Bank and Barclays Bank.
The Co-operative Bank account (Current account only) is used for the Youth Club (“The Wick”).
The Barclays Bank account has a Current (community) account and 2 Saving accounts.
- Saving Account 1 is for the Eton Wick Waterways group; and
- Savings 2 is for the Eton Wick Village Association.
Separating particularly the “The Wick” from the other accounts has enabled the running and funding requirements for this group to be clearer, and the Waterways Group having a separate saving account allows it to more easily to evidence its funds as it applies for grants going forward.
Below are the summary income and expense accounts for the four bank accounts for the financial year.
A separate finance and managing committee was set up to manage the subcontractors, preparation of paperwork to enable payment of grant installments of the RPA grant and also to verify work had been completed before subcontractors were paid.
## **Eton Wick Village Association - Community Account**
## **Income**
||**Income**|**Income**||||
|---|---|---|---|---|---|
|**Grants**||||||
|_£ 5,468.00_
_£ 40,650.00_
_£ 1,260.00_||£ 5,713.00|
Christmas Lights Xmas
Administration & Sundries
Waterways Group|||
|||£ 40,650.00||||
|||£ 42,416.10|
Transfers|||
|||**£ 6,343.41**|
Village Flowers|||
|_£ 47,378.00_||**£ 95,122.51**||**Total**||
|||**£ 52,706.41**||**Less Inter -group Transfers**||
|||||||
|||||**Opening Acct Balance Nov 1 2024**
Net of Receipts & Payments
**Closing Acct Balance Oct 31st 2025**||
|||||||
2 of 5
||**Eton Wick Youth Club "The Wick" - Co-op Account**|**Eton Wick Youth Club "The Wick" - Co-op Account**|**Eton Wick Youth Club "The Wick" - Co-op Account**|
|---|---|---|---|
||**Income**||**Expense**|
|||Special Outings|800.00
£|
||1,227.00
£|Subs and Tuck|406.73
£|
||4,745.29
£|Donations & Fundraising||
||1,359.61
£|Transfers to CommunityAccount|1,251.28
£|
|||Administration(includinginsurance)|734.49
£|
|||Equipment|927.59
£|
|||Eton Wick Village Hall hire|475.00
£|
||**7,331.90**
**£**|**Total**|**4,595.09**
**£**|
||**5,972.29**
**£**|**Less Inter -group Transfers**|**3,343.81**
**£**|
|||||
|||**Opening Acct balance 1st November '24**|2,992.31
£|
|||Net of Receipts & Payments|2,736.81
£|
|||**Closing balance 31st October '25**|**5,729.12**
**£**|
## **The Wick Youth Club Donations and Fundraising**
In FY25 “The Wick” received a generous donation of £2000 from the Eton Wick Fireworks Committee (from monies raised at the 2024 annual Village Bonfire and Fireworks Night). They also received a £500 donation from parents, and the remaining £1941.45 was received from sponsorship of parents who undertook the London to Brighton Bike Ride in FY24 in aid of The Wick (total sum from donations and fundraising was £4745.29). The Special Outings expense of £800 was the advance purchase at a discounted price of Windsor Panto tickets for members of the Youth Club. [Parents who participated in the Bike Ride requested the monies raised be used for special events and outings for the children rather than be used for administration and general activities on club nights and a spreadsheet detailing costs of special events is being managed by the treasurer to ensure their wishes are complied with.]
||**Eton Wick Village Association - Savings 1 (Waterways Group)**|**Eton Wick Village Association - Savings 1 (Waterways Group)**||
|---|---|---|---|
||**Income**|**Expensespaid through Community Acc**|**Expense**|
||352.02
£
_40,650.00_
_£_|Interest||
|||RPA Project Grant (transferred from CommunityAcct)|_40,681.00_
_£_|
|||Administration|155.88
£|
||**41,002.02**
**£**|**Total**|**40,836.88**
**£**|
||**352.02**
**£**|**Less Inter -group Transfers**|**-**|
|||||
|||**Waterways Group Funds 1st Nov 2024**|**22,758.16**
**£**|
|||Net of Receipts & Payments|165.14
£|
|||**Closing Acct Balance Oct 21st 2025**|**22,923.30**
**£**|
3 of 5
## **Waterways Group RPA Project Grant**
In FY25 the Waterways Group secured a grant for the first phase of a restoration project of the Boveney and Roundmoor chalk stream with the 2 project payments (totaling £40,650) being paid by the Rural Project Agency in FY25 to the Waterways Group. A project committee was set up to assist and provide oversight of this project including management of the invoicing to the RPA and verification of invoices from subcontractors prior to payment. The project included the outstanding survey from Cain Bioengineering referenced in previous accounts and also committed the majority of the funds in the savings account 2 which had been provided from Thames Water to carry of this work of this type in 2021.
||**Eton Wick Village Association - Savings Account 2**|**Eton Wick Village Association - Savings Account 2**||
|---|---|---|---|
||**Income**||**Expense**|
||**£1,260.00**|_Grant - Village Flowers(Baldwin Trust)_||
||**£5,249.23**|Village Flowers|**£5,309.81**|
||**£2,500.00**|_Grant -Christmas Lights(Eton Town Council)_||
||**£1,204.50**|Chrismas Lights|**£225.01**|
||**£48.63**|Interest||
||**10,262.36**
**£**|**Total**|**£5,534.82**|
||**1,008.13**
**£**|**Less Inter -group Transfers**|**£5,134.80**|
|||||
|||**Savings 2 Balance Start 1st Nov 2024**|**2,348.85**
**£**|
|||Net of Receipts & Payments|4,727.54
£|
|||**Closing Acct Balance Oct 31st 2025**|**7,076.39**
**£**|
||**Note £2500 Grant is for Christmas 2025 Lights and is a liability.|||
## **EWVA FY25 expenditure highlight: Village Flowers and Village Christmas Lights**
In FY25 the Eton Wick Village Association, through a grant of £1260 for the Baldwin Trust and generous donations from villagers and local businesses, purchased 3 Flower Tubs located in the Bell Lane area and paid Window Flowers Limited to maintain them and 19 Hanging Baskets throughout the summer season (total cost £5134.80). Fund raising activities are planned and required to continue this project into FY27.
During the year Grants were received from Eton Town Council to fund the Eton Wick Christmas lights which covered replacement of lights, maintenance, and assistance of the annual lights switch on by a contractor. Additionally, a Village Bingo was held with proceeds (£959.50) going towards purchasing additional lights for the village display. A collection was also held at the annual Christmas lights switch on raising £205.
4 of 5
||**Assets and Liabilities Oct 31st 2025**|**Assets and Liabilities Oct 31st 2025**||
|---|---|---|---|
|**Assets**||**Liabilities**||
|Cash at CommunityAccount
277.48
£
Cash at Savings Account 1
22,923.30
£
Cash at Savings Account 2
7,076.39
£||RPA Contractors
20,458.00
£
Dec 2025 Christmas Lights
2,500.00
£||
|Cash at EW Youth Club Account
5,729.12
£||||
|**Total Cash in Accounts**
**36,006.29**
**£**||Total Liabilities|22,958.00
£|
The above table shows the Assets Liabilities for the EWY&C CIO as of October 31[st] 2025. The liabilities shown for the year were for £2500 Christmas lights as Eton Town Council transferred money to the Village Association for the 2025 Christmas Lights display prior to November 1[st] 2025, as the contractor was yet to invoice (invoice received and paid in Jan 2026). The Waterways group also had liabilities for work delivered and to be invoiced by contractors totaling £20,458 (invoiced in FY26).
Below is the summary of income and expenses across all four accounts for the financial year and the difference between the cash in hand at the end of beginning of the year. Then a table showing the income for the group less the transfer between the group accounts (true income).
|transfer between the group accounts (true income).|transfer between the group accounts (true income).|transfer between the group accounts (true income).||
|---|---|---|---|
|**All Accounts Nov 1 2024 - 31st Oct 2025**||||
|**Income(including tranfers)**|**Expense(including transfers)**|||
|CommunityAccount|95,122.51
£|CommunityAccount|94,965.59
£|
|"The Wick" EW Youth Club Account|7,331.90
£|Youth Club Account|4,595.09
£|
|Savings 1 Waterways|41,002.02
£|Savings 1 Waterways|40,836.88
£|
|Savings 2 Other EWVA|10,262.36
£|Savings 2 Other EWVA|£5,534.82|
||**153,718.79**
**£**||**145,932.38**
**£**|
|**Net of Receipt & Payments**||**7,786.41**
**£**||
|||||
|Total Cash in Accounts 1st Nov 2024|28,219.88
£|||
|Net Receipts & Pay'ts to 31st Oct 2025 -|7,786.41
£|||
|**Total Cash in Accounts Oct 31st 2025**|**36,006.29**
**£**|Total liabilities|22,958
£|
|Balance after liabilities|13,048.29
£|||
|||||
|**Total Income And Expenses Less transfers**|**for EWCC&C**|||
|CommunityAccount Income|52,706.41
£|Expense|44,532.94
£|
|The Wick Income|5,972.29
£|Expense|3,343.81
£|
|The Waterways GroupIncome|352.02
£|Expense|-|
|Saving2 Income|1,008.13
£|Expense|£5,134.80|
|**Total Income And Expenses Less transfers**|**f**
**60,038.85**
**£**||**53,011.55**
**£**|
## **Transfer Costs**
Transfer costs represent a higher portion of costs in FY25 due to the Grant from the RPA to the EWWG and the transfer of EWWG funds to pay contractors.
5 of 5
## **Independent Examination Notes Eton Wick Youth & Community Centre CIO Year Ending 31st October 2025**
## **Direction 1: Check whether the charity is eligible to have an independent examination The examiner must check to see if the charity is permitted to have an independent examination or whether it is required to have an audit by charity or company law or for any other reason. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts.**
The charity is registered at the charities commission under the number 1201257, its objectives are to support young people in the Berkshire area through provision of recreational activities and skills growth.
Its governing document is that of a CIO - FOUNDATION Registered 07 Dec 2022 as amended on 25 Sept 2024
It is currently managed by 5 Trustees, of which 1 newly appointed in 2026.
## **Key Stats**
|**Key Stats**||||
|---|---|---|---|
||2025|2024|2023|
|Gross assets|£36,006|£28,220|£29,765|
|Net Assets|£13,048|£16,220|£14,265|
|Income|£60,039|£10,185|£13,930|
|Expenditure|£53,012|£11,731|£12,410|
A charity is required to have an audit for financial years ending on or after 31 March 2015 if either its gross income exceeds £1m, or its gross income exceeds £250,000 and the gross assets (not net assets) exceeds £3.26m.
If the gross income for the year is £25,000 or less, an independent examination is not required, but the trustees may decide to have one if they wish.
If the gross income of the charity exceeds £250,000, then only persons who are members of one of the listed bodies can undertake the examination
If the charity is not a charitable company (a charitable company incorporated under company law) then receipts and payments accounts may be prepared provided that the gross income is £250,000 or less and accruals accounts are not required by the charity’s governing document, a condition of funding, or for any other reason. If the receipts and payments option is not available or has not been taken then accruals accounts must be prepared following the applicable SORP.
Independent examination eligible by member of a professional body – **Receipts & Payments basis because income is less than £250** . Trustees have not requested an audit. Mulberry & Co are members of the ACCA.
Conclusion:
Independent examination eligible – as income below £1m and assets below £3.26m. Receipts and Payments may be used with independent examination
**________________________________________________________________________________________________**
**Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination.**
**The examiner must not be influenced, or perceived to be influenced, by either close personal relationship with the trustees of the charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the examination in a wholly objective manner.**
There are no known conflicts or related party transactions. We have no professional or personal relationships with the trustees. We do not carry out any other professional assignments for this client.
## Conclusion:
There are no conflicts of interest and no associations that prevent us from undertaking this assignment.
## **Direction 3: Record your independent examination.**
**The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)**
Work undertaken:
- Workings completed to check accounts with accounting records, bank statements.
- Review of underlying Nominal data
- All information required for examination was available within the accounting records. No need to seek additional information.
Working papers are kept in the client folder electronically and backed up to our main cloud server. All access is via password.
There were no errors that required adjustment within the accounts.
The accounts did not contain large numbers of adjusting entries
## Conclusion:
Our workings and conclusion contained in this report are supported by working papers held on file.
**________________________________________________________________________________________________**
## **Direction 4: Plan the independent examination.**
**In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review:**
- **the charity’s constitution**
- **the way the organisation is controlled and managed**
- **whether action has been taken on any previous recommendations for improvement**
- **the accounting records and systems**
- **the charity’s structure, its funds and how fund balances changed in the year**
- **the charity’s activities in the year and spending and the financial risks the charity faces**
Research carried out to understand the objectives of the charity, reviewed Trustees’ Annual Return and information contained on the Charities Commission website. There has been no change in the nature and scope of the charities activities in the year under review.
The charity exists for the stated purpose of helping young people in the area of Eton Wick and surrounds, by providing recreational activities and by providing support to develop life skills. The CIO was formed in 2022 to bring together a small number of associations for a unified purpose, initially comprising trustees from the Eton Wick Village Association, Eton Wick Youth Club and Eton Wick Waterways Group.
The CIO does not own any property; it can hire the local village hall. In 2025 the CIO received a grant from the RPA, which was mostly spent during the year. The grant being for the purpose of restoring a local stream.
The charity is financially independent and supported by grants. This year it received £40,650 from the RPA which is outside its usual sources of income.
There are no staff.
There are usually circa 300 transactions in total covering both income and expenditure – all transactions are recorded on excel.
The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken.
## Conclusion:
My opinion is that inherent risk of error or misstatement is low.
**Direction 5: Check that accounting records are kept to the required standard. The examiner must ensure that accounting records have been kept in compliance with the relevant legislative requirements.**
Accounting records are kept on excel. No change year on year.
The accounting records are easy to follow and are up to date; there is evidence of bank reconciliations being carried out correctly, performed at least annually.
The charity has circa 300 transactions per annum. There are no staff or overheads. The majority of income is from grants and the remainder donations.
There is no evidence to suggest the files are not in compliance with any legislative requirements. Indeed, the small number of physical transactions lend itself to a simple transparent style of reporting. We would not recommend any change.
Conclusion:
My opinion is that the charity is keeping the correct records for a charity of this size.
## **Direction 6: Check that the accounts are consistent with the accounting records. The examiner must compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records.**
- Income resources – £60,039 (2024: £10,185) – £40,650 from a single grant and the remainder small grants, donations and general fundraising.
- The nature and scope of income has not changed year on year.
- The accounts match the underlying records exactly.
- Resources Expanded – £53,012 (2024: £11,731) This comprises mainly spending of the WWG grant (£40,837) and the remainder (2025: £12,075, 2024: £11,731) on admin costs, small projects, and equipment. There was not a comparable grant in the previous year.
- The accounts match the underlying records exactly.
- Bank & Investment Balances £36,006 (2024: £29,765) – I have verified the year end bank reconciliation.
- Balances on the accounts are reconcilable to the underlying records.
Conclusion: Balances on the accounts are reconcilable to the underlying records
##
**Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts.**
**The examiner must check that the trustees have considered if there were any related party transactions in the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice (SORP) in the notes to the accounts.**
Not applicable – receipts and payments basis accounts
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## **Direction 8**
**Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts.**
## **The examiner must:**
- **check whether the separate funds of the charity have been correctly accounted for and reported correctly in the accounts**
- **check the reasonableness of any significant estimates or judgments that have been made in preparing the accounts**
- **where accruals accounts are prepared, check that the accounting policies adopted are consistent with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and are appropriate to the activities of the charity**
The separate funds have been correctly disclosed between restricted and unrestricted and agree to underlying workings. The accounts are prepared on the going concern basis.
Other items tested above in direction 6
Conclusion: Receipts and payments accounts agree and are correctly stated.
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## **Direction: 9**
**The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts.**
**Where accruals accounts are prepared, the examiner must ensure that the disclosures about going concern required by the applicable Statement of Recommended Practice (SORP) are made and that the trustees’ assessment of going concern is reasonable given the available information. In particular the examiner must check if any material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern are disclosed in the notes to the accounts.**
**Where either receipts and payments or accruals accounts are prepared, the examiner must consider whether the trustees have assessed what invoices, bills and commitments remain outstanding at the end of the reporting period and whether the trustees have identified if they can settle these as and when they fall due.**
The trustees consider the charity as a going concern.
There are no material uncertainties that cast doubt on the continued functioning of the charity.
## **Direction 10 Check the form and content of the accounts.**
**The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must:**
- **where receipts and payments accounts have been prepared check that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified; or**
- **where accruals accounts are prepared check that they comply with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and the applicable accounting standard; and**
- **if the charity is a company, check that the accounts also comply with the applicable company law requirements.**
Accounts report content and form checked example reports on the charity commission website. No reason to believe the accounts have not been prepared in accordance the required guidelines.
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**Direction 11 Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.**
**The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts which need further explanation or supporting evidence. If the examiner is concerned that the charity’s accounts could be materially misstated, then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner’s report.**
As shown under direction 6 there has been no change in the nature or scope of the charities activities.
No items were identified as needing additional documentary support.
There is no evidence from our review that the financial elements of the accounts are not consistent year on year.
**Direction 12 Compare the trustees’ annual report with the accounts.**
**The examiner must compare any narrative information or figures in the trustees’ annual report with the accounts in order to identify any material inconsistency between the trustees’ annual report and the accounts**
If your charity’s income is under £1,000,000 (and providing it doesn’t have assets worth more than £3.26million), prepare a simple report including:
- your charity’s name, registration number, address and trustee names
- its structure and details of how it is managed, including how it recruits trustees
- its activities and objectives in the year
- its achievements and performance, including reporting on its public benefit
- a financial review including any debts and details of your reserves policy (if applicable)
- details of any funds held as a custodian trustee
- You can put more detail into your trustees’ annual report if you want to. You only have to send a copy to the commission with your annual return if your income is more than £25,000. But you need to send the commission a copy if it asks for it.
The trustees report is in agreement with the accounts and contains the relevant information
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## **Direction 13 Write and sign the independent examination report.**
**The examiner must review the conclusions from their independent examination and then prepare and sign their independent examiner’s report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.**
No cause for concern during the examination, nothing has come to my attention. No inconsistencies arose between accounts and the records.
**Independent Examiner’s Report to the trustees of Eton Wick Youth & Community Centre CIO Year ended 31[st] October 2025**
I report to the trustees on my examination of the accounts of the Eton Wick Youth & Community Centre CIO (the Charity) for the year ended 31[st] October 2025.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently 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 next statement.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- a. to keep accounting records in accordance with section 130 of the 2011 Act and
- b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
- c. have not been met or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
## **Mark Mulberry BA (Hons) FCCA CTA**
Mulberry & Co Chartered Certified Accountants Eastgate House Dogflud Way Farnham GU9 7UD