## WINDMILL TORBAY
Trustee Report for year ended 31st March 2025
## CIO Registration Number
1201989
CIO: 1201989
## **WINDMILL TORBAY**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Helen Harman|
|---|---|
||Luke Paton|
||Amanda Giles|
|**Charity Manager**|Emma Ellis|
|**Charity Number**|1201989|
|**Registered Ofice**|The Windmill Centre|
||Pendennis Road|
||Torquay|
||TQ2 7QR|
|**Bank**|Natwest|
## **1. Trustees’ Annual Report**
## **1.1 Charity Purpose and Activities**
Our charity exists to support and benefit people in Torbay and the surrounding areas, by bringing together local residents, voluntary organisations, and public bodies to improve quality of life for everyone, regardless of background, beliefs, or identity.
We do this by:
1. **Providing opportunities for education** , learning, and personal development.
2. **Offering safe and welcoming spaces** for recreation, social activities, and leisure time.
3. **Supporting older people, disabled people, and those with health problems** , by helping them access support services, and practical help to live well and independently.
4. **Helping people experiencing poverty or financial hardship** , through advice, support, working to reduce poverty.
5. **Supporting young people** by offering activities that promote their wellbeing, confidence, and skills, helping them thrive and become active, responsible members of society.
We also manage the running of a community centre, to help deliver these activities and bring the community together.
We do this through delivering groups and services including:
- Youth Clubs
- Benefits Advice
- Community Counselling
- Wellbeing groups
- Neighbourhood Support
- PA coordination services
## **1.2 Achievements and Impact**
In 2024/2025, the charity supported over 1000 individuals through projects and services. Notable achievements include:
- Advising Torbay/Financial Inclusion, Benefits Advice Service
- Supported 293 people claim benefits totalling £583,724 financial income
- Neighbourhood Support services
- Supported 70 People with various neighbourhood related issues
- Facilitated 3 youth clubs per week with a focus on informal learning.
- Supporting 193 young people from ages 8-17
- Offered Community Counselling services and other wellbeing services.
- Counselling supported 57 people
- Wellbeing group Supported 85 people
- Walking for wellbeing supporting 9 people
- Yoga participants 33 people
- Support Networks – PA coordination services
- Supported 272 clients with 1323 options of care and support services totally 2779.5 weekly hours of support
- Parent Carer panels
- Distributing children’s services funds of £5,000 as directed by our parent carer panel, this funding was to support a range of family and child activities in Torbay.
## **1.3 Trustees’ Responsibilities**
The Trustees of Windmill Torbay are responsible for ensuring the charity’s activities align with its mission and that it operates in a manner that is both effective and compliant with charity law. Our role includes overseeing the financial health of the charity, ensuring proper governance, and making strategic decisions about the charity’s future development. Trustees meet regularly to review progress, set priorities, and ensure the charity is meeting its objectives.
## **2. Financial Review**
## **2.1 Financial Overview**
Total income for the year was £202,524, mainly received from grants and trusts. Expenditure totalled £207,308, with the majority spent on programme delivery.
## **2.2 Reserves Policy**
The charity has a reserves policy in place, which ensures that sufficient funds are held in reserve to cover at least 6 months of operating costs. At the end of the year, The charity holds reserves to cover at least Six months of core running costs, in line with this policy.
## **3. Plans for the Future**
Now that the CIO is fully operational. Key priorities include:
- Continuing to further benefit the residents of Torbay and surrounding area.
- Increasing focus on benefits advice services supporting those in financial hardship.
- Increasing focus on mental health and well-being initiatives
- Improving the accessibility of our services for individuals with disabilities
- Improving our provisions around youth services.
- Further support for recipients of Direct Payments
We will also continue to assess the evolving needs of the local community and adapt our services accordingly.
## **4. Trustees and Governance**
The Trustees of Windmill Torbay are responsible for overseeing the CIO’s operations. The Trustees are:
1. Helen Harman, Chair
2. Luke Paton, Trustee and resident
3. Amanda Giles, Trustee and resident
We have a strong governance structure, with Trustees meeting quarterly and working with a team of dedicated staff to deliver our objectives. Our Trustees have a range of skills and experience, including in areas such as, charity management, community development, and program management.
We are committed to transparent governance and are continually reviewing our practices to ensure the charity operates in the most effective and efficient way possible.
## 4.1 Recruitment and appointment of Trustees
Under the requirements of the Articles of Association, the members of the Board of Trustees are nominated and elected by the membership organisations. Where there are unfilled vacancies, the Board may seek to recruit.
## 4.2 Trustee induction and training
The Charity has an induction pack which is given to all Trustees covering information about the organisation, a copy of the governing document, guidance on Trustee responsibilities, organisational structure, background information to the work of the organisation and other information to support the Trustee in carrying out their role effectively. All potential Trustees are invited to and attend meetings to observe so they can make an informed decision on becoming a Trustee with Windmill Torbay.
## **5. Risk management**
The Board is satisfied that it has identified any major risks that the organisation is exposed to and have implemented systems to manage those risks. Reserve funds will be maintained should funding cease, leading to the closure of the organisation as detailed in the reserves policy notice. Insurance cover is in place and appropriate Disclosure and barring service checks are completed as well as regularly reviewed policies and procedures.
## **6. Public Benefit**
In accordance with the Charities Act 2011, we confirm that we have complied with the public benefit requirement. The CIO’s activities are designed to benefit the public by providing services that improve health, education, and community cohesion. Our programs are open to all members of the community, with a particular focus on supporting vulnerable groups.
## **7. Conclusion**
The Trustees of Windmill Torbay are proud of the progress made over the past year and its achievements. We remain committed to enhancing our services, increasing our impact, and fostering a sense of community in the local area. We thank our volunteers, and partners for their continued support, and we look forward to working together to build an even stronger community in the year ahead.
The trustees’ report was approved by the Board of Trustees.
**Signed on behalf of the Trustees** Helen Harman
Chair of Trustees
**Charity number: 1201989**
## **Windmill Torbay**
**Trustees' report and financial statements**
**for the year ended 31 March 2025**
## **Windmill Torbay**
## **Contents**
||**Page**|**Page**|
|---|---|---|
|Legal and administrative information||**1**|
|Trustees report||**2**|
|Independent examiners' report||**3**|
|Statement of financial activities||**4**|
|Balance sheet||**5**|
|Notes to the financial statements|**6**|**- 9**|
## **Windmill Torbay**
## **Legal and administrative information**
|**Charity number**|1201989|
|---|---|
|**Business address**|The Windmill Centre|
||Pendennis Road|
||Hele|
||Torquay|
||TQ2 7QR|
||01803 314876|
||Bebe Pope|
||finance@thewindmillcentre.org|
|**Trustees**|Helen Harman|
||Luke Paton|
||Amanda Giles|
|**Accountants**|IAW Accountancy Services|
||Grosvenor House|
||1 New Road|
||Brixham|
||Devon|
||TQ5 8LZ|
|**Bankers**|NatWest|
||108 Union Street|
||Torquay|
||Devon|
||TQ2 5PZ|
**Page 1**
## **Windmill Torbay**
## **Report of the trustees for the year ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## **Objectives and activities**
## **Achievements and performance**
## **Financial review**
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
On behalf of the board
Helen Harman **CHAIR**
**Page 2**
## **Windmill Torbay**
## **Independent examiner's report to the trustees on the unaudited financial statements of Windmill Torbay.**
I report on the accounts of Windmill Torbay for the year ended 31 March 2025 set out on pages 2 to 9.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
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 statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 41 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
**I A Webb A.C.M.A.;C.G.M.A.;M.C.I.M. Independent examiner Grosvenor House 1 New Raod Brixham Devon TQ5 8JZ**
**Page 3**
## **Windmill Torbay**
## **Statement of financial activities**
## **For the year ended 31 March 2025**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
6,162
170,347
Activities for generating funds
3
25,753
-
Other incoming resources
4
262
-
**Total incoming resources**
32,177
170,347
**Resources expended**
Costs of generating funds:
Cost of generating voluntary income
5
207,308
-
Governance costs
6
-
-
**Total resources expended**
207,308
-
Total funds brought forward
-
-
**Total funds carried forward**
)
(175,131
170,347|**2025**
**Total**
**£**
176,509
25,753
262
202,524
207,308
-
207,308
-
)
(4,784|
|---|---|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
**The notes on pages 6 to 9 form an integral part of these financial statements.**
**Page 4**
## **Windmill Torbay**
## **Balance sheet**
## **as at 31 March 2025**
|**Notes**
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
10
**Net current assets**
**Net assets**
**Funds**
11
Restricted income funds
Unrestricted income funds
**Total funds**|**2025**
**£**
**£**
948
174,074
175,022
)
(4,715
170,307
170,307
87,010
83,297
170,307|**2025**
**£**
**£**
948
174,074
175,022
)
(4,715
170,307
170,307
87,010
83,297
170,307|
|---|---|---|
|||170,307|
|||87,010
83,297|
|||170,307|
The financial statements were approved by the trustees on and signed on its behalf by
## **Helen Harman Chair**
**The notes on pages 6 to 9 form an integral part of these financial statements.**
**Page 5**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.
## **1.2. Cashflow**
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.
## **1.3. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
Income from the tuck shop is included in the year in which it is receivable.
## **1.4. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **1.5. Defined contribution pension schemes**
The pension costs charged in the financial statements represent the contribution payable by the charity during the year.
**Page 6**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
## **2. Voluntary income**
|**Voluntary income**||
|---|---|
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Donations
912
321
Grants receivable
5,250
170,026
6,162
170,347|**2025**
**Total**
**£**
1,234
175,276|
||176,510|
## **3. Activities for generating funds**
|**Activities for generating funds**||
|---|---|
|**Unrestricted**
**funds**
**£**
Room Hire
18,245
Other activities for generating funds income
7,508
25,753|**2025**
**Total**
**£**
18,245
7,508|
||25,753|
## **4. Other incoming resources**
|**Other incoming resources**||
|---|---|
|**Unrestricted**
**funds**
**£**
Other income
262
262|**2025**
**Total**
**£**
262|
||262|
## **5. Cost of generating voluntary income**
|**Cost of generating voluntary income**||
|---|---|
|**Unrestricted/Restricted**
**funds**
**£**
Windmill Torbay
207,308
207,308|**2025**
**Total**
**£**
207,308|
||207,308|
**Page 7**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
|**6.**
**Governance costs**
Office expenses - Other
**7.**
**Employees**
**Employment costs**
Wages and salaries
Social security costs
Pension costs
Other costs
No employee received emoluments of more than £60,000 (2024 : None).|**2025**
**Total**
**£**
1
1
**2025**
**£**
116,379
3,653
1,809
38|
|---|---|
||121,879|
|||
## **Number of employees**
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
**2025 9**
## **8. Pension costs**
The company operates a defined contribution pension scheme in respect of the charity employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and was as follows:
|company and was as follows:||
|---|---|
||**2025**|
||**£**|
|Pension charge|1,809|
|**9.**|**Debtors**||
|---|---|---|
|||**2025**|
|||**£**|
||Trade debtors|948|
**Page 8**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
## **10. Creditors: amounts falling due within one year**
|**within one year**
Trade creditors
Other creditors|**2025**
**£**
818
3,897
4,715|
|---|---|
## **11. Analysis of net assets between funds**
|**11.**|**Analysis of net assets between funds**||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**Unrestricted**|||**Restricted**|||||||**Total**||
|||||||**funds**||||**funds**|||||**funds**||
|||||||**£**||||**£**|||||**£**||
||Fund balances at 31 March 2025 as represented by:||||||||||||||||
||Current assets|||||83,297||||87,010|||||170,307||
|||||||83,297||||87,010|||||170,307||
|**12.**|**Unrestricted funds**|**At**|||||||||||||**At**||
|||**1 April**|**Incoming**||**Outgoing**||||||||**31 March**||||
|||**2024**|**resources**||**resources**|||**Transfers**|||||||**2025**||
|||**£**||**£**||**£**||||**£**|||||**£**||
||Core|123,914||27,900||)
(108,881||||40,364|||||83,297||
|**13.**|**Restricted funds**|**At**|||||||||||||**At**||
|||**1 April**|**Incoming**||**Outgoing**||||||||**31 March**||||
|||**2024**|**resources**||**resources**|||**Transfers**|||||||**2025**||
|||**£**||**£**||**£**||||**£**|||||**£**||
||Neighbourhood Support|5,000||3,000||-||||(3,620|)||||4,380||
||Counselling/Wellbeing|1,027||22,821||)
(5,607||||(5,320|)||||12,921||
||Precept/IAG|10,950||46,440||)
(30,300||||(15,080|)||||12,010||
||Youth|5,931||33,570||)
(6,137||||(13,000|)||||20,364||
||Support Networks|23,937||59,596||)
(46,596||||(1,775|)||||35,162||
||National Grid|-||4,921||)
(2,748||||-|||||2,173||
||Parent Carer Panel|7,206||-||)
(5,637||||(1,569|)||||-||
|||54,051||170,348||)
(97,025||||(40,364|)||||87,010||
**Page 9**
## **Windmill Torbay**
**The following pages do not form part of the statutory accounts.**
## **Windmill Torbay**
## **Detailed statement of financial activities**
## **For the year ended 31 March 2025**
|**Incoming resources**
**Incoming resources from generating funds:**
_Voluntary income_
Donations
Grants receivable
_Activities for generating funds_
Room Hire
Other activities for generating funds income
**Total incoming resources from generating funds**
**Other incoming resources**
Other income
**Total incoming resources**
**Resources expended**
**Costs of generating funds:**
**_Windmill Torbay_**
Activity 1 - Purchases
Activity 1 - Staff - Salaries & wages
Activity 1 - Staff - Employer's NIC
Activity 1 - Staff - Pension costs
Activity 1 - Staff - Other
Activity 1 - Establishment - Rates & water
Activity 1 - Establishment - Light & heat
Activity 1 - Establishment - Repairs & maintenance
Activity 1 - Establishment - Insurance
Activity 1 - Establishment - Other
Activity 1 - Other motor & travel costs
Activity 1 - Professional - Other
Activity 1 - Office expenses - Telephone
Activity 1 - Office expenses - Other
Activity 1 - Other costs
Activity 1 - Other costs|**2025**
**£**
**£**
1,234
175,276
176,510
18,245
7,508
25,753
202,263
262
262
202,525
3,108
116,379
3,653
1,809
38
2,399
4,268
8,936
5,593
7,239
738
41,109
2,070
3,164
4,646
2,159
207,308|**2025**
**£**
**£**
1,234
175,276
176,510
18,245
7,508
25,753
202,263
262
262
202,525
3,108
116,379
3,653
1,809
38
2,399
4,268
8,936
5,593
7,239
738
41,109
2,070
3,164
4,646
2,159
207,308|
|---|---|---|
|||176,510|
|||18,245
7,508|
|||25,753|
|||202,263|
|||262|
|||262|
|||202,525|
|||207,308|
**Page 11**
## **Windmill Torbay**
## **Detailed statement of financial activities**
## **For the year ended 31 March 2025**
|_Torbay Food Alliance_
Activity 2 - Other costs
Activity 3 - Professional - Other
Activity 3 - Other costs
_Support Network_
Activity 7 - Office expenses - Telephone
Activity 7 - Office expenses - Other
**Total cost of generating voluntary income**
**Fundraising trading:**
**cost of goods sold and other costs**
**Total costs of generating funds**|-
-
-
-
-|-
-
-|
|---|---|---|
|||207,308|
|||207,308|
**Page 12**
## **Windmill Torbay**
## **Detailed statement of financial activities**
## **For the year ended 31 March 2025**
|**Charitable activities**
**Governance costs**
_Activities undertaken directly_
Office expenses - Other
**Total governance costs**
**Net incoming/(outgoing) resources for the year**|**2025**
**£**
1
1
1
)
(4,784|
|---|---|
**Page 13**
**Charity number: 1201989**
## **Windmill Torbay**
**Trustees' report and financial statements**
**for the year ended 31 March 2025**
## **Windmill Torbay**
## **Contents**
||**Page**|**Page**|
|---|---|---|
|Legal and administrative information||**1**|
|Trustees report||**2**|
|Independent examiners' report||**3**|
|Statement of financial activities||**4**|
|Balance sheet||**5**|
|Notes to the financial statements|**6**|**- 9**|
## **Windmill Torbay**
## **Legal and administrative information**
|**Charity number**|1201989|
|---|---|
|**Business address**|The Windmill Centre|
||Pendennis Road|
||Hele|
||Torquay|
||TQ2 7QR|
||01803 314876|
||Bebe Pope|
||finance@thewindmillcentre.org|
|**Trustees**|Helen Harman|
||Luke Paton|
||Amanda Giles|
|**Accountants**|IAW Accountancy Services|
||Grosvenor House|
||1 New Road|
||Brixham|
||Devon|
||TQ5 8LZ|
|**Bankers**|NatWest|
||108 Union Street|
||Torquay|
||Devon|
||TQ2 5PZ|
**Page 1**
## **Windmill Torbay**
## **Report of the trustees for the year ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## **Objectives and activities**
## **Achievements and performance**
## **Financial review**
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
On behalf of the board
Helen Harman **CHAIR**
**Page 2**
## **Windmill Torbay**
## **Independent examiner's report to the trustees on the unaudited financial statements of Windmill Torbay.**
I report on the accounts of Windmill Torbay for the year ended 31 March 2025 set out on pages 2 to 9.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
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 statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 41 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
**I A Webb A.C.M.A.;C.G.M.A.;M.C.I.M. Independent examiner Grosvenor House 1 New Raod Brixham Devon TQ5 8JZ**
**Page 3**
## **Windmill Torbay**
## **Statement of financial activities**
## **For the year ended 31 March 2025**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
6,162
170,347
Activities for generating funds
3
25,753
-
Other incoming resources
4
262
-
**Total incoming resources**
32,177
170,347
**Resources expended**
Costs of generating funds:
Cost of generating voluntary income
5
207,308
-
Governance costs
6
-
-
**Total resources expended**
207,308
-
Total funds brought forward
-
-
**Total funds carried forward**
)
(175,131
170,347|**2025**
**Total**
**£**
176,509
25,753
262
202,524
207,308
-
207,308
-
)
(4,784|
|---|---|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
**The notes on pages 6 to 9 form an integral part of these financial statements.**
**Page 4**
## **Windmill Torbay**
## **Balance sheet**
## **as at 31 March 2025**
|**Notes**
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
10
**Net current assets**
**Net assets**
**Funds**
11
Restricted income funds
Unrestricted income funds
**Total funds**|**2025**
**£**
**£**
948
174,074
175,022
)
(4,715
170,307
170,307
87,010
83,297
170,307|**2025**
**£**
**£**
948
174,074
175,022
)
(4,715
170,307
170,307
87,010
83,297
170,307|
|---|---|---|
|||170,307|
|||87,010
83,297|
|||170,307|
The financial statements were approved by the trustees on and signed on its behalf by
## **Helen Harman Chair**
**The notes on pages 6 to 9 form an integral part of these financial statements.**
**Page 5**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.
## **1.2. Cashflow**
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.
## **1.3. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
Income from the tuck shop is included in the year in which it is receivable.
## **1.4. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **1.5. Defined contribution pension schemes**
The pension costs charged in the financial statements represent the contribution payable by the charity during the year.
**Page 6**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
## **2. Voluntary income**
|**Voluntary income**||
|---|---|
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Donations
912
321
Grants receivable
5,250
170,026
6,162
170,347|**2025**
**Total**
**£**
1,234
175,276|
||176,510|
## **3. Activities for generating funds**
|**Activities for generating funds**||
|---|---|
|**Unrestricted**
**funds**
**£**
Room Hire
18,245
Other activities for generating funds income
7,508
25,753|**2025**
**Total**
**£**
18,245
7,508|
||25,753|
## **4. Other incoming resources**
|**Other incoming resources**||
|---|---|
|**Unrestricted**
**funds**
**£**
Other income
262
262|**2025**
**Total**
**£**
262|
||262|
## **5. Cost of generating voluntary income**
|**Cost of generating voluntary income**||
|---|---|
|**Unrestricted/Restricted**
**funds**
**£**
Windmill Torbay
207,308
207,308|**2025**
**Total**
**£**
207,308|
||207,308|
**Page 7**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
|**6.**
**Governance costs**
Office expenses - Other
**7.**
**Employees**
**Employment costs**
Wages and salaries
Social security costs
Pension costs
Other costs
No employee received emoluments of more than £60,000 (2024 : None).|**2025**
**Total**
**£**
1
1
**2025**
**£**
116,379
3,653
1,809
38|
|---|---|
||121,879|
|||
## **Number of employees**
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
**2025 9**
## **8. Pension costs**
The company operates a defined contribution pension scheme in respect of the charity employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and was as follows:
|company and was as follows:||
|---|---|
||**2025**|
||**£**|
|Pension charge|1,809|
|**9.**|**Debtors**||
|---|---|---|
|||**2025**|
|||**£**|
||Trade debtors|948|
**Page 8**
## **Windmill Torbay**
## **Notes to financial statements for the year ended 31 March 2025**
## **10. Creditors: amounts falling due within one year**
|**within one year**
Trade creditors
Other creditors|**2025**
**£**
818
3,897
4,715|
|---|---|
## **11. Analysis of net assets between funds**
|**11.**|**Analysis of net assets between funds**||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**Unrestricted**|||**Restricted**|||||||**Total**||
|||||||**funds**||||**funds**|||||**funds**||
|||||||**£**||||**£**|||||**£**||
||Fund balances at 31 March 2025 as represented by:||||||||||||||||
||Current assets|||||83,297||||87,010|||||170,307||
|||||||83,297||||87,010|||||170,307||
|**12.**|**Unrestricted funds**|**At**|||||||||||||**At**||
|||**1 April**|**Incoming**||**Outgoing**||||||||**31 March**||||
|||**2024**|**resources**||**resources**|||**Transfers**|||||||**2025**||
|||**£**||**£**||**£**||||**£**|||||**£**||
||Core|123,914||27,900||)
(108,881||||40,364|||||83,297||
|**13.**|**Restricted funds**|**At**|||||||||||||**At**||
|||**1 April**|**Incoming**||**Outgoing**||||||||**31 March**||||
|||**2024**|**resources**||**resources**|||**Transfers**|||||||**2025**||
|||**£**||**£**||**£**||||**£**|||||**£**||
||Neighbourhood Support|5,000||3,000||-||||(3,620|)||||4,380||
||Counselling/Wellbeing|1,027||22,821||)
(5,607||||(5,320|)||||12,921||
||Precept/IAG|10,950||46,440||)
(30,300||||(15,080|)||||12,010||
||Youth|5,931||33,570||)
(6,137||||(13,000|)||||20,364||
||Support Networks|23,937||59,596||)
(46,596||||(1,775|)||||35,162||
||National Grid|-||4,921||)
(2,748||||-|||||2,173||
||Parent Carer Panel|7,206||-||)
(5,637||||(1,569|)||||-||
|||54,051||170,348||)
(97,025||||(40,364|)||||87,010||
**Page 9**
## **Windmill Torbay**
**The following pages do not form part of the statutory accounts.**
## **Windmill Torbay**
## **Detailed statement of financial activities**
## **For the year ended 31 March 2025**
|**Incoming resources**
**Incoming resources from generating funds:**
_Voluntary income_
Donations
Grants receivable
_Activities for generating funds_
Room Hire
Other activities for generating funds income
**Total incoming resources from generating funds**
**Other incoming resources**
Other income
**Total incoming resources**
**Resources expended**
**Costs of generating funds:**
**_Windmill Torbay_**
Activity 1 - Purchases
Activity 1 - Staff - Salaries & wages
Activity 1 - Staff - Employer's NIC
Activity 1 - Staff - Pension costs
Activity 1 - Staff - Other
Activity 1 - Establishment - Rates & water
Activity 1 - Establishment - Light & heat
Activity 1 - Establishment - Repairs & maintenance
Activity 1 - Establishment - Insurance
Activity 1 - Establishment - Other
Activity 1 - Other motor & travel costs
Activity 1 - Professional - Other
Activity 1 - Office expenses - Telephone
Activity 1 - Office expenses - Other
Activity 1 - Other costs
Activity 1 - Other costs|**2025**
**£**
**£**
1,234
175,276
176,510
18,245
7,508
25,753
202,263
262
262
202,525
3,108
116,379
3,653
1,809
38
2,399
4,268
8,936
5,593
7,239
738
41,109
2,070
3,164
4,646
2,159
207,308|**2025**
**£**
**£**
1,234
175,276
176,510
18,245
7,508
25,753
202,263
262
262
202,525
3,108
116,379
3,653
1,809
38
2,399
4,268
8,936
5,593
7,239
738
41,109
2,070
3,164
4,646
2,159
207,308|
|---|---|---|
|||176,510|
|||18,245
7,508|
|||25,753|
|||202,263|
|||262|
|||262|
|||202,525|
|||207,308|
**Page 11**
## **Windmill Torbay**
## **Detailed statement of financial activities**
## **For the year ended 31 March 2025**
|_Torbay Food Alliance_
Activity 2 - Other costs
Activity 3 - Professional - Other
Activity 3 - Other costs
_Support Network_
Activity 7 - Office expenses - Telephone
Activity 7 - Office expenses - Other
**Total cost of generating voluntary income**
**Fundraising trading:**
**cost of goods sold and other costs**
**Total costs of generating funds**|-
-
-
-
-|-
-
-|
|---|---|---|
|||207,308|
|||207,308|
**Page 12**
## **Windmill Torbay**
## **Detailed statement of financial activities**
## **For the year ended 31 March 2025**
|**Charitable activities**
**Governance costs**
_Activities undertaken directly_
Office expenses - Other
**Total governance costs**
**Net incoming/(outgoing) resources for the year**|**2025**
**£**
1
1
1
)
(4,784|
|---|---|
**Page 13**