Electronically signed using Capium on 05/08/2026 at 05:07:18 PM
Charity Registration Number : 1210840
## **SAMUEL WALLACE SMEDLEY TRUST**
A CHARITABLE INCORPORATED ORGANISATION (CIO) TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
## **SAMUEL WALLACE SMEDLEY TRUST**
## **CONTENTS**
FOR THE YEAR ENDED 31 MARCH 2026
|Legal and Administrative Information|......................................................................................|1|
|---|---|---|
|Trustees' Report|......................................................................................|2 - 4|
|Independent Examiner's Report|......................................................................................|5|
|Statement of Financial Activities|......................................................................................|6|
|Balance Sheet|......................................................................................|7|
|Notes to the Financial Statements|......................................................................................|8 - 13|
## **SAMUEL WALLACE SMEDLEY TRUST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 31 MARCH 2026
|**Trustees**|Rev Mark Hutchinson|
|---|---|
||Stef Mytton|
||Richard Connolly|
||Rev Peter Knight|
||Mark Goodge|
||Sandra Capaldi|
||Mary Tasker|
|**Charity Number**|1210840|
|**Registered Ofce**|Wallace House Community Centre|
||Oat Street|
||Evesham|
||WR11 4PJ|
|**Independent Examiner**|TaylorHobbs Limited|
||Cherry Trees Barn|
||Walcot Lane|
||Pershore|
||WR10 2AL|
Page 1 of 13
## **SAMUEL WALLACE SMEDLEY TRUST**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their annual report and financial statements for the year ended 31 March 2026.
## **Trustee's report and financial statements**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. 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**
To further or benefit the residents of Evesham and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.
## **Achievement and Performance Wallace House Community Centre**
Total income £503,091 (2025: £517,489)
Grants received £338,498 (2025: £349,977)
Major grants included:
- Key Fund Energy Resilience - Partial Grant & Loan: £2,340 received by 31st March 2025, with the remaining £102,576 received on 28.05.2025.
- Evesham Town Council – Grant received: £20,000 on 01.09.25.
- John Martins Charity - Funding relating to COO position: £6,250 and £6,250 received 16.09.25 and 27.10.25. With an ongoing commitment. A further £6,250 was received on 16.03.26.
- Eveson trust – Grant received £13,000 for Building Futures Development and Resilience Project received 26.02.25.
## Charitable Activities:
- Income from charitable activities, including the let-out of non-investment property, decreased to £104,350 (2025: £119,942)
From 01.04.25 the trust began operating as a CIO and applied for a bank account with CAF Bank, with the intention of fully transferring from our previous account with Santander.
During 2025, the trust engaged in a community consultation project with Social Research Builders Ltd to improve the trusts understanding of the needs of the local population survey their knowledge of Wallace House
The trust also secured funding for a Chief Operating Officer advertise for and duly appoint a COO to help improve operational efficiency and manage the trust's assets. This position was appointed and the successful candidate started in September 2025. John Martins Charity agreed to fund 50% of the COO’s first year’s salary, with a view to possibly doing likewise for year 2.
New internal and external lease holders have been sought and some achieved, with review of current leasing revenue being increased with renewals, which will support higher revenue generation.
You Turn independence - since the successful competition of the separation and independence for You turn, new funding opportunities for Wallace House and number 42 are available, as applications can be made to a wider range of funders with reduced risk of overlapping applications to the same organisations.
## Building Works
The shop front of our property at number 40 high Street Evesham was refurbished using an Evesham PlaceBoard improvement grant.
The Sports Hall windows were replaced and a flat roof repair was completed from grants we received from Wychavon.
Page 2 of 13
The trustees agreed to implement in full the recommendations of the Energy Audit of Wallace House and therefore agreed to seek from the Key Fund £102K in the form of 50% grant and 50% low interest loan.
## Increasing lettings Community Centre
Bookings neared capacity, and the increase in lettings is currently on target to help the charity move towards generating a surplus. The centre continued to serve as a Safe Warm Space and ran an increasingly needed Larder which was well-supplied by local businesses.
## New users
These included: Barron's war, Chess Club, Citizen advice, Action for Children, Sound Bath, We Buy Vintage, Red Lion music events.
New projects and services have continued to apply for use of the facility into 2026, and initiatives to expand opening hours over weekends are increasing utilisation of this newly created capacity.
## Future Focus
The plan for 2025-26 was to maximise lettings revenue by reviewing charges and existing agreements, while still providing cheap and free facilities for the most vulnerable, much of which has been achieved.
Evening and weekend usage is on the increase, with plans to further allow flexible use of the facility, improving revenue and whilst we seek to keep staffing costs to cover these new hours minimised.
Work is underway to further reduce energy cost through a solar initiative with Evesham Energy Renewables (EVER), and secure planning for the use of number 42 High Street as a HMO.
## **Financial Review - Financial position**
The trust's work is reliant on income from rental properties and grants received from independent parties.
The trust received rents of £40,792 (2025: £40,640) and grants of £338,498 (2025: £349,977) during the year.
The net deficit for the year was £70,965 (2025: £1,109)
## **Financial Review - Investment policy and objectives**
The trust has determined that at present the trust's reserves will be placed on deposit, where sufficient funds are available, with CAF Bank Limited. Any future investment opportunities would be placed before the Evesham Town Council for consideration.
## **Financial Review - Reserves policy**
Total reserves held at 31 March 2026 were £426,023 (2025: £496,988). The trust aims to maintain reserves in unrestricted funds at a level which equates to approximately three months charitable expenditure. The balance held as unrestricted funds at 31 March 2026 was £31,876 (2025: £56,909). The majority of these funds are designated for the running of Wallace House Community Centre which is fundamental to the operations of the charity.
## **Financial Review - Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Future Plans**
The plan for 2026-27 is to maximise lettings revenue through reviewing all charges and existing agreements.
For the commercial property, the trust will seek to contribute to the development of 40-44 High Street into rentable accommodation. The continued use of our lettings agent will minimise any risk to future income.
The Community Centre, Wallace House, has continued to host a wide range of activities and groups and the staff have provided essential support to the most vulnerable members of the local community. We are proud to have been able to do this and we thank our staff for their selfless and tireless work. The trust is seeking grants to support the charity in the short term and regular meetings are held to monitor and review the performance of the charity to ensure its continuance for the foreseeable future.
The trustees are in detailed discussions with the District Council and with local charities for major funding streams for 2026-2027, to secure all buildings infrastructure and also to develop the capabilities of the fundraising and operational management of the trust.
Page 3 of 13
## **Structure, Governance and Management - Governing document**
The charity is governed by a Constitution, as adopted on 01/09/2024. Samuel Wallace Smedley trust is constituted as a Charitable Incorporated Organisation (CIO). The registered charity number for Samuel Wallace Smedley trust prior to incorporation was 523135. The charity objectives and financial statements are a continuation and the two charities have been merged by The Charity Commission under the CIO registered charity number 1210840.
## **Structure, Governance and Management - Risk management**
The trust continues to review the major business and operational risks to which the charity is exposed. Systems have been established to mitigate those risks and procedures implemented to minimise any potential impact on the charity. All major risks are considered by the trust to be covered by adequate insurance.
To better track and anticipate and mitigate risks, the trust now operates a live Risk Register, suite of Key Performance Indicators, Business continuity Plan, Planned and Preventive Maintenance Plan, overseen by the Chief Operating Officer.
## **Trustees**
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Rev Mark Hutchinson Steff Mytton Richard Connolly Rev Peter Knight Mark Goodge Sandra Capaldi Mary Tasker (Appointed On: 04/09/2025)
## **Trustee's responsibilities statement**
The trustees, who are also the directors of Charity For Samuel Wallace Smedley Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 adequate accounting records that 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 Companies Act 2006. 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 irregularities.
This report was approved by the trustees and signed on its behalf by:
## mar� taske�
------------------------------------------------------------------------ **Mary Tasker Chair** Date : **27 July 2026**
Page 4 of 13
## **SAMUEL WALLACE SMEDLEY TRUST**
## **INDEPENDENT EXAMINER'S REPORT**
## FOR THE YEAR ENDED 31 MARCH 2026
Independent Examiner’s Report to the Trustees of Samuel Wallace Smedley Trust
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2026 which consists of the statement of financial activities,balance sheet and the related notes
## **Responsibilities and basis of report**
As the charity’s trustees 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of AAT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
- the accounts did 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.
Name: **Laura Carter**
for and on behalf of **TaylorHobbs Limited**
Date: **27 July 2026**
Page 5 of 13
## **SAMUEL WALLACE SMEDLEY TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 31 MARCH 2026
|**Recommended**
**categories by activity**
**Notes**
**Income and**
**endowments from:**
Donations and legacies
2
Charitable activities
3
Investments
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
7
**Total**
**Net**
**income/(expenditure)**
**Net movement in**
**funds**
**Reconciliation of**
**funds:**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**£**
40,417.78
104,349.54
40,905.33
**185,672.65**
210,188.81
517.65
**210,706.46**
**(25,033.81)**
**(25,033.81)**
56,909.56
**31,875.75**|**Restricted**
**funds**
**£**
317,418.63
-
-
**317,418.63**
352,943.71
10,405.98
**363,349.69**
**(45,931.06)**
**(45,931.06)**
107,913.97
**61,982.91**|**Endowment**
**funds**
**£**
-
-
-
**-**
-
-
**-**
**-**
**-**
332,164.00
**332,164.00**|**Total Funds**
**2026**
**£**
357,836.41
104,349.54
40,905.33
**503,091.28**
563,132.52
10,923.63
**574,056.15**
**(70,964.87)**
**(70,964.87)**
496,987.53
**426,022.66**|**Total Funds**
**2025**
**£**
356,906.09
119,942.12
40,640.39|
|---|---|---|---|---|---|
||||||**517,488.60**|
||||||511,102.17
7,495.69|
||||||**518,597.86**|
||||||**(1,109.26)**|
||||||**(1,109.26)**
498,096.79|
||||||**496,987.53**|
Page 6 of 13
## **SAMUEL WALLACE SMEDLEY TRUST**
## **BALANCE SHEET**
FOR THE YEAR ENDED 31 MARCH 2026
|**Recommended categories by**
**activity**
**Notes**
Fixed assets
Tangible assets
8
**Total fxed assets**
Current assets
Stocks
Debtors
9
Cash at bank and in hand
11
**Total current assets**
Creditors: amounts falling due within
one year
12
Net current assets
**Total assets less current liabilities**
Creditors: amounts falling due after one
year
13
**Total net assets**
**Funds of the Charity**
Unrestricted funds
14
Restricted funds
14
Endowment funds
14
**Total funds**|**Total Funds 2026**
**£**
347,500.49
**347,500.49**
50.00
116,698.67
121,882.04
**238,630.71**
100,393.14
138,237.57
**485,738.06**
59,715.40
**426,022.66**
31,875.75
61,982.91
332,164.00
**426,022.66**|**Total Funds 2025**
**£**
344,719.01
**344,719.01**
50.00
37,563.87
154,018.59
**191,632.46**
33,488.94
158,143.52
**502,862.53**
5,875.00|
|---|---|---|
|||**496,987.53**|
|||56,909.56
107,913.97
332,164.00|
|||**496,987.53**|
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 27 July 2026 and signed on its behalf by:
## mar� taske�
**Mary Tasker Chair**
Date : **27 July 2026**
Page 7 of 13
## **SAMUEL WALLACE SMEDLEY TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 31 MARCH 2026
Charity for Samuel Wallace Smedley Trust is a Charitable Incorporated Organization (CIO) in Charity Commission for England and Wales. The registered office is Wallace House Community Centre, Oat Street, Evesham, WR11 4PJ.
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **1.3 Income from donations or grants**
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
## **1.4 Government grants**
The charity has received government grants in the reporting period
## **1.5 Income from charitable activities**
Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
## **1.6 Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
## **1.7 Pensions**
The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.
## **1.8 Taxation**
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
Value added tax is accounted for on an accruals basis.
Page 8 of 13
## **1.9 Fund accounting**
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
## **1.10 Tangible fixed assets**
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|**Name**|**Rate (%)**|**Method**|
|---|---|---|
|Freehold Land & Buildings|N/A||
|Other Land & Buildings|20%|Straight Line|
|Fixtures & Fittings|20%|Straight Line|
|Computer Equipment|33%|Straight Line|
## **1.11 Stocks and work in progress**
Stocks held for sale as part of non-charitable trade are measured at the lower cost or net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
## **1.12 Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **1.13 Employee Benefits**
The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock of fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2. Income from Donations and Legacies**
|**Analysis**
**Unrestricted funds**
**Restricted funds**
**£**
**£**
Donation and gifts
18,917.38
421.50
General grants
provided by
Government/other
charities
21,500.40
316,997.13
**Total**
**40,417.78**
**317,418.63**
**3. Income from Charitable Activities**
**Analysis**
**Unrestricted funds**
**£**
Cofee Shop
5,186.06
Let-out of non-investment property
99,163.48
**Total**
**104,349.54**|**Analysis**
**Unrestricted funds**
**Restricted funds**
**£**
**£**
Donation and gifts
18,917.38
421.50
General grants
provided by
Government/other
charities
21,500.40
316,997.13
**Total**
**40,417.78**
**317,418.63**
**3. Income from Charitable Activities**
**Analysis**
**Unrestricted funds**
**£**
Cofee Shop
5,186.06
Let-out of non-investment property
99,163.48
**Total**
**104,349.54**|**Total funds 2026**
**£**
19,338.88
338,497.53
**357,836.41**
**Total funds 2026**
**£**
5,186.06
99,163.48
**104,349.54**|**Total funds 2026**
**£**
19,338.88
338,497.53
**357,836.41**
**Total funds 2026**
**£**
5,186.06
99,163.48
**104,349.54**|**Total funds 2025**
**£**
6,929.09
349,977.00|
|---|---|---|---|---|
|||||**356,906.09**|
|||**Total funds 2026**
**£**
5,186.06
99,163.48
**104,349.54**||**Total funds 2025**
**£**
3,691.53
116,250.59|
|||||**119,942.12**|
## **3. Income from Charitable Activities**
Page 9 of 13
## **4. Income from Investments**
|**Analysis**
**Unrestricted funds**
**£**
Interest income
113.70
Rental and leasing income
40,791.63
**Total**
**40,905.33**
**5. Expenditure on Charitable Activities**
**Analysis**
**Unrestricted funds**
**Restricted funds**
**£**
**£**
Interest payable
17.66
2,551.40
Charity
management &
administration
6,169.30
41,802.68
Legal/professional
fees
29,105.21
4,871.36
Wages and
salaries
105,601.76
173,284.68
Rates and Water
5,405.63
4,999.99
Insurance
16,357.62
-
Light and Heat
18,268.81
2,916.68
Sundries
2,558.95
5,986.25
Repairs and
Renewals
18,252.12
114,490.67
**Total**
**201,737.06**
**350,903.71**
Support Costs
8,451.75
2,040.00
**210,188.81**
**352,943.71**
**6. Support Costs**
**Analysis**
**Support Costs**
**Governance Costs**
Accountants fees|**Analysis**
**Unrestricted funds**
**£**
Interest income
113.70
Rental and leasing income
40,791.63
**Total**
**40,905.33**
**5. Expenditure on Charitable Activities**
**Analysis**
**Unrestricted funds**
**Restricted funds**
**£**
**£**
Interest payable
17.66
2,551.40
Charity
management &
administration
6,169.30
41,802.68
Legal/professional
fees
29,105.21
4,871.36
Wages and
salaries
105,601.76
173,284.68
Rates and Water
5,405.63
4,999.99
Insurance
16,357.62
-
Light and Heat
18,268.81
2,916.68
Sundries
2,558.95
5,986.25
Repairs and
Renewals
18,252.12
114,490.67
**Total**
**201,737.06**
**350,903.71**
Support Costs
8,451.75
2,040.00
**210,188.81**
**352,943.71**
**6. Support Costs**
**Analysis**
**Support Costs**
**Governance Costs**
Accountants fees|||**Total funds 2026**
**£**
113.70
40,791.63
**40,905.33**
**Total funds 2026**
**£**
2,569.06
47,971.98
33,976.57
278,886.44
10,405.62
16,357.62
21,185.49
8,545.20
132,742.79
**552,640.77**
10,491.75
**563,132.52**
**Total funds 2026**
**£**
10,491.75||**Total funds 2025**
**£**
0.42
40,639.97|
|---|---|---|---|---|---|---|
|||||||**40,640.39**|
|||||||**Total funds 2025**
**£**
-
34,381.72
1,500.00
231,134.13
13,797.37
18,717.35
21,356.76
11,401.43
166,993.71
**499,282.47**
11,819.70|
|||||||**511,102.17**|
|||||**Total funds 2026**
**£**
10,491.75||**Total funds 2025**
**£**
11,819.70|
|||||**10,491.75**||**11,819.70**|
## **5. Expenditure on Charitable Activities**
## **6. Support Costs**
Page 10 of 13
## **7. Other Expenditure**
|**Analysis**
**Unrestricted funds**
**Restricted funds**
**Total funds 2026**
**£**
**£**
**£**
Depreciation
Charge for
the Year -
Fixtures &
Fittings
409.08
5,324.40
5,733.48
Depreciation
Charge for
the Year -
Computer
Equipment
108.57
4,553.78
4,662.35
Depreciation
Charge for
the Year -
Other Land
& Buildings
-
527.80
527.80
**Total**
**517.65**
**10,405.98**
**10,923.63**
**8. Tangible Fixed Assets**
**Freehold Land &**
**Buildings**
**Other Land &**
**Buildings**
**Fixtures &**
**Fittings**
**£**
**£**
**£**
**8.1 Cost or valuation**
At 01 April 2025
324,207.88
2,639.00
29,177.43
Additions
-
-
8,422.61
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**324,207.88**
**2,639.00**
**37,600.04**
**8.2 Depreciation and impairments**
At 01 April 2025
-
1,055.60
16,176.41
Charge for the year
-
527.80
5,733.48
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**-**
**1,583.40**
**21,909.89**
**8.3 Net book value**
At 01 April 2025
324,207.88
1,583.40
13,001.02
At 31 March 2026
**324,207.88**
**1,055.60**
**15,690.15**|**Analysis**
**Unrestricted funds**
**Restricted funds**
**Total funds 2026**
**£**
**£**
**£**
Depreciation
Charge for
the Year -
Fixtures &
Fittings
409.08
5,324.40
5,733.48
Depreciation
Charge for
the Year -
Computer
Equipment
108.57
4,553.78
4,662.35
Depreciation
Charge for
the Year -
Other Land
& Buildings
-
527.80
527.80
**Total**
**517.65**
**10,405.98**
**10,923.63**
**8. Tangible Fixed Assets**
**Freehold Land &**
**Buildings**
**Other Land &**
**Buildings**
**Fixtures &**
**Fittings**
**£**
**£**
**£**
**8.1 Cost or valuation**
At 01 April 2025
324,207.88
2,639.00
29,177.43
Additions
-
-
8,422.61
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**324,207.88**
**2,639.00**
**37,600.04**
**8.2 Depreciation and impairments**
At 01 April 2025
-
1,055.60
16,176.41
Charge for the year
-
527.80
5,733.48
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**-**
**1,583.40**
**21,909.89**
**8.3 Net book value**
At 01 April 2025
324,207.88
1,583.40
13,001.02
At 31 March 2026
**324,207.88**
**1,055.60**
**15,690.15**|**Analysis**
**Unrestricted funds**
**Restricted funds**
**Total funds 2026**
**£**
**£**
**£**
Depreciation
Charge for
the Year -
Fixtures &
Fittings
409.08
5,324.40
5,733.48
Depreciation
Charge for
the Year -
Computer
Equipment
108.57
4,553.78
4,662.35
Depreciation
Charge for
the Year -
Other Land
& Buildings
-
527.80
527.80
**Total**
**517.65**
**10,405.98**
**10,923.63**
**8. Tangible Fixed Assets**
**Freehold Land &**
**Buildings**
**Other Land &**
**Buildings**
**Fixtures &**
**Fittings**
**£**
**£**
**£**
**8.1 Cost or valuation**
At 01 April 2025
324,207.88
2,639.00
29,177.43
Additions
-
-
8,422.61
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**324,207.88**
**2,639.00**
**37,600.04**
**8.2 Depreciation and impairments**
At 01 April 2025
-
1,055.60
16,176.41
Charge for the year
-
527.80
5,733.48
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**-**
**1,583.40**
**21,909.89**
**8.3 Net book value**
At 01 April 2025
324,207.88
1,583.40
13,001.02
At 31 March 2026
**324,207.88**
**1,055.60**
**15,690.15**|**Analysis**
**Unrestricted funds**
**Restricted funds**
**Total funds 2026**
**£**
**£**
**£**
Depreciation
Charge for
the Year -
Fixtures &
Fittings
409.08
5,324.40
5,733.48
Depreciation
Charge for
the Year -
Computer
Equipment
108.57
4,553.78
4,662.35
Depreciation
Charge for
the Year -
Other Land
& Buildings
-
527.80
527.80
**Total**
**517.65**
**10,405.98**
**10,923.63**
**8. Tangible Fixed Assets**
**Freehold Land &**
**Buildings**
**Other Land &**
**Buildings**
**Fixtures &**
**Fittings**
**£**
**£**
**£**
**8.1 Cost or valuation**
At 01 April 2025
324,207.88
2,639.00
29,177.43
Additions
-
-
8,422.61
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**324,207.88**
**2,639.00**
**37,600.04**
**8.2 Depreciation and impairments**
At 01 April 2025
-
1,055.60
16,176.41
Charge for the year
-
527.80
5,733.48
Disposals
-
-
-
Revaluations
-
-
-
Transfers
-
-
-
At 31 March 2026
**-**
**1,583.40**
**21,909.89**
**8.3 Net book value**
At 01 April 2025
324,207.88
1,583.40
13,001.02
At 31 March 2026
**324,207.88**
**1,055.60**
**15,690.15**||**Total funds 2025**
**£**
4,048.77
2,919.12
527.80|
|---|---|---|---|---|---|
||||||**7,495.69**|
||||||**Computer**
**Equipment**
**£**
10,854.83
5,282.50
-
-
-
**16,137.33**
4,928.12
4,662.35
-
-
-
**9,590.47**
5,926.71
**6,546.86**|
||**324,207.88**|**2,639.00**|**37,600.04**|||
|||1,055.60
527.80
-
-
-|16,176.41
5,733.48
-
-
-|||
||**-**|**1,583.40**|**21,909.89**|||
||324,207.88|1,583.40|13,001.02|||
||**324,207.88**|**1,055.60**|**15,690.15**|||
Page 11 of 13
## **9. Debtors: Amounts falling due within one year**
|**Analysis of Debtors**
**Total funds 2026**
**£**
Prepayments & accrued income
11,572.75
Trade debtors
22,842.99
Wages Control Account
3,513.93
Pension Control Account
9,038.10
Trade creditors
28,862.65
VAT control
11,014.99
Accruals and deferred income
4,996.23
Taxation and social security
10,625.44
**Total**
**102,467.08**
**10. Debtors: Amounts falling due after one year**
**Analysis of Debtors**
Bank loans and overdrafts
**Total**
**11. Cash at bank and in hand**
**Analysis**
**Total funds 2026**
**£**
Cash In Hand
1,000.42
Bank Account 2
4,285.07
Bank Account 3
78,545.06
Bank Account 4
2,400.25
Bank Account 5
356.68
Bank Account 6
35,294.56
**Total**
**121,882.04**
**12. Creditors: Amounts falling due within one year**
**Analysis of Creditors**
**Total funds 2026**
**£**
Wages Control Account
3,416.74
Pension Control Account
9,913.88
Bank loans and overdrafts
6,922.69
Trade creditors
43,026.95
VAT control
8,509.33
Accruals and deferred income
11,337.71
Taxation and social security
17,265.84
**Total**
**100,393.14**
**13. Creditors: Amounts falling due after one year**
**Analysis of Creditors**
**Total funds 2026**
**£**
Bank loans and overdrafts
53,840.40
Other creditors
5,875.00
**Total**
**59,715.40**|**Total funds 2025**
**£**
9,575.53
21,237.54
178.45
-
-
6,572.35
-
-|
|---|---|
||**37,563.87**|
||**Total funds 2026**
**£**
14,231.59|
||**14,231.59**|
||**Total funds 2025**
**£**
905.07
83,181.07
67,175.52
2,400.25
356.68
-|
||**154,018.59**|
||**Total funds 2025**
**£**
-
79.20
-
24,793.72
-
4,612.22
4,003.80|
||**33,488.94**|
||**Total funds 2025**
**£**
-
5,875.00|
||**5,875.00**|
Page 12 of 13
## **14. Charity funds**
## **14.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
||56,909.56|185,672.65|210,706.46|31,875.75|
|**Restricted funds**|||||
||107,913.97|317,418.63|363,349.69|61,982.91|
|**Endowment funds**|||||
||332,164.00|-|-|332,164.00|
|**Total**|**496,987.53**|**503,091.28**|**574,056.15**|**426,022.66**|
|**14.2 Details of material funds held and**||**movements during**|**the PREVIOUS**|**reporting**|
|**period**|||||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
||81,433.96|152,061.60|176,586.00|56,909.56|
|**Restricted funds**|||||
||84,498.83|365,427.00|342,011.86|107,913.97|
|**Endowment funds**|||||
||332,164.00|-|-|332,164.00|
|**Total**|**498,096.79**|**517,488.60**|**518,597.86**|**496,987.53**|
## **15. Trustees Remuneration and Benefits**
There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor the year ended 31 March 2025.
## **Trustees' Expenses**
There were no trustees' expenses paid for the year ended 31 March 2026 nor the year ended 31 March 2025.
## **16. Related Party Disclosures**
There were no related party transactions for the year ended 31 March 2026.
Page 13 of 13
Document Details
IP 169.254.254.3 Time stamp 2026-08-05 18:07:17 Email mary.tasker@eveshamlabour.org
FINAL Samuel Wallace Smedley Trust Charity Accounts for the Name year ended 31st March 2026
Browser & Version
Document History
|Document FINAL Samuel Wallace Smedley Trust||
|---|---|
|Charity Accounts for the year ended 31st March 2026|27-07-2026 14:53|
|created.||
|Signer Mary Tasker added to the document FINAL||
|Samuel Wallace Smedley Trust Charity Accounts for|27-07-2026 14:54|
|the year ended 31st March 2026.||
|Reminder set to the document FINAL Samuel Wallace||
|Smedley Trust Charity Accounts for the year ended|27-07-2026 14:58|
|31st March 2026.||
|Document has sent for signature to Mary
Tasker(mary.tasker@eveshamlabour.org).|27-07-2026 14:58|
|Reminder mail for document FINAL Samuel Wallace||
|Smedley Trust Charity Accounts for the year ended
31st March 2026 has been sent to Mary|28-07-2026 04:00|
|Tasker(mary.tasker@eveshamlabour.org).||