Charlty roglslratlon numbor 201445
HIGH WYCOMBE CENTRALAID
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

HIGH WYCOMBE CENTRAL AID
LEGAL AND ADMINISTRATIVE INFORMATION
Charlty nam•
Hlgh WycombB CentralAld Souèty
Othw nam•s known by
Hlgh Wyoomb8 Central Ald
Thè Furniture Prolact
Central Ald
Céntral Ald Society
Th1$ts08
Mrs M Stagg Ichalrman and Trè8$ur8rl
Mrw Reld
Mr J Pearson
Mr T Rlckotts
Charlty numbor
201445
Prlnclpal addr•$$
W88t Richardson Street
High Wycombo
Bu¢klnghamshlro
HP112SB
Charfty 98n•ral manag•r
MrSAlan
Ind•pendent •xamlner
R9bekah Haywood FCCA
Dashwoods Accountants Llmited
31 Dashwood AveN8
Hl9h Wywnbe
Buckinghamshire
HP12 3DZ

HIGH WYCOMBE CENTRAL AID
CONTENTS
Page
Trustw, rewt
Ind8p8nderkt 8xamknetrs rèwl
statement of flnarKlal actlvllles
Balancè shBel
Nole6 10 tho finandal 818lemBnts
8-16

HIGH WYCOMBE CENTRALAID
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The tru$te8s prasenl thèir annual rewrt aThJ finanaal slotemènts for tho year endgd 31 March 2025.
The finark¢lal 8t8tement$ hav8 been p￿Per6d In accordance wllh the èccoUn￿ng pollcles sot out In note 1 to the
flnancial statements and comply wth Ihg charitls conslhtulion, Ihg Charitie8 A¢1 2011 and 'Accounllng and
Reportlng by Charities.. Statement of Recommend&d pract1￿ appli¢abl8 to charflles prepaTing thglr accounts In
accordance whh th? Finan¢l81 Reportlng Standard applLcabl8 In the UK and Rgpubllc of IT8land (FRS 1021"
leffecllve 1 January 2019).
OblK¢lva8 and actlvltle8
The oblectlves of tho chartty are to provld8 assistance to thè needy In Hlgh WY￿rnbe and 8urroundlng both by
Its own efforts and through COwOP9ralion wSth other volunlw and officlal agenaes.
The trustees have have had dug regard to lh8 guidance Issued by the Charity Commlssion on public ben8fiL
The rnaln act￿11188 ofthe cha￿ty undertaken for publlc bgnefil durlng tho year woro..
- Thè PTovi8lon of I0￿c0st good quallty fwnSture, honw eleCtd￿[S. bthlle goods ènd hom8wares lo Ihose M Ilmlted
Income.
Grants of fvmllur6, Small eiectrtcals. kStthen $tarter p8cks an¢J whlte goods to those In Im￿dIate need and
referred by an aggncy that Ihg Qhariiy raoJgni88s.
Achl•vèmont• and performance
The ¢harlty contlnued to provlde hou88hold stspport to the most vuln8rabl8 In Buckinghamshlre through dellverlos of
donated furniture, homewares and electricals. In add￿on many new and relumlng customgrs re¢8lving governmont
support ben&flls or limilFd In￿m•S GamF Into thè warehou88 to purch*88 goods at our dlscounted prSc85. W&
continued lo reoelve an infiow of new residents wlth Ilmhed resources and no accgss lo government Support from
Africa anij Asla who have come for jobs In the caro sector and NHS.
Rofvrrlng 80dal support agenclgs Bnd charllles g8ner8tlrwJ 192 orders {2024'. 2211 ordgrs for Ctrnlral Ald hardshlp
gTan18 IfuTniture, tested Wh￿ goods, kbtchen starter packs. fumlshlngs and rugsl¢arpet Ul8s) Ih8t were delivèred to
local homes In a cri818. Referrals ¢am8 malnly from the mony wèlfar8 soctlons w51hln Bucklnghamshlre Counc
soclal services {80, 42%}. the NHS 122. 11%), Onecan Trust 121. 11%). Par&llgm 117, 9%). other houslngl
homelesslrofvgee groups {20. 10%18nd Conne¢Uons SupphJrt118, 9%).
Our 192 grants reached 525 residents. Of the tolal housgholds. eo% were famlty home8 wlth 299 thlldren and 40Vo
of households werè edull singles or ¢oup1&5. The value of grants was £48,045 at Centr81 Aid prlc•s. {2024'.
£51,630, 2023.. £40,80D}
Dlstrlbutlon of gr8nts by ena changod Ill￿8 wlth the aToa Surroundlng Hlgh Wycombg remalnlThJ predon4nanL
Hlgh Wycombo
67%
Chillems
12%
Ayl8sbury
10%
South Bwks
11%

HIGH WYCOMBE CENTRALAID
TRUSTEES, REPORT (CONTINUED)
R?R THE YEAR ENDED 31 MARCH 2025
Maln r•ason• glven for hardshlp grant
No.
42%
37%
45%
41%
16%
Coming from homelés8
Povety
Abuse
Health
Nfyw arrivals
Prop6ty ¢Jamago
23%
20fjh
24%
22%
Lme change frLvn previou8 y88rs- health rolatsd i88Ut8 h88 notl¢eably incre88ed
Once again OUT in¢om¢ from 8alg$ of good8 donated suipa889d our expectations. Tol81 Inojme indudlng inveslm8nt
income. grants and donallons totalled £272.326. {2024: £247,910}
Each year w8 recelve 88veral comments showlng the appreclallon of the grant re¢lpl&nls ond thelr support workers
bul olso from dunors who are pleasanlty surprlsed by tha &fficioncy and kSndnoss of our crew$- often at a Ilm8 of
b8r8avem8nt or malor Ille changes.
Memb•rs and support•rs
This year 275 new Members plned lo access low cost gotsds1630 resKlenl8 Including farnlly members) and 16
gular shoppers joined as Supportor8- paying an annual fee lor & 10% reduction from publlc prices. Members on
uovemment m88ns-lesled benafils. mosl often Unlv&rsal Credlt. receive 25% dls¢ounl on the public prlc8 of most
Item5 on sole. The malorfty o18al8s are to new and retuming Members aNI Supporters. Thg number of acttv•
Mgmbers ar￿ Supporters has reached 800.
R•u$o
Th8 charity makès a valuable conlribuuon to'reu80' by coll8cllng and taklng for r&us8 1000.8 of unwanted liems Ihat
many homes strugg19 to rnove on and would end up at the recycllng centre or dumped. All major furnlture and
elfrctric81 Items are tracked for thè purpose8 of prldng, testing. warranti88 and Gift Ald. Wo can report that almost
800 new donors gave us goods to support the charfly last year. Around 56 tons of11gms were a¢¢epted this ye8r for
reuse and about 1,450 eleclri¢als went through PAT t8Stlng. 90% of donallon8 arg collected by us ond the rest
brought lo us. We dellvar about 60% by our own vans. Useful ￿l¢hon It8m8 for slartor packs, bedllnan and
furnlshlngs were also taken for grant package5.
Volunte•TS
Slnce the cthlrity was fom)8d In 1906, we havè Èh¥ays T81ied upon Iocol ￿ople gI￿n9 many hours of Ihelr own tlme
volunteering for the charlty. Today thls is malntv our TNstegs, tho lest and repair englneers for olectrTh15, DIY
helpeis for minor fumilure rtspalrs and our warehous8lvan support staff.
Durlno the yeBr two more of our volunteers have b86n able to begln pald part-tlme pos6Uons wlh the charlty- Thi8
Maans 5 of Ihe 8 current 8mployees have slartad as volunt88r8 and continues our b8118f thal wth Ihg rfght
8nVlrC￿rn8ftt pald WOTk i¥ often fea81b19 instsad of lowtemi r¢llartC8 (KJ governrnent bonefit&

HIGH WYCOMBE CENTRALAID
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Now Inltlatlvos
The ch8rity has been u8ing offsite storage in fami-based containers to alleviato a lack of space for gfowth. During
the year we found a b8ller akemallvB wlthln walklng dl$t8nc8 8t the Rlverslde Buslness Cenlre. This provid88 a
2,000 square fotst 8pa¢e wilh light, he81, a bothroom and th8 cÈpBclty for a workshop but wlthoul a long-term
commilrnent. We envisage devolopuig furtbilura upcycling for beginners and bos)c DIY c￿$8?5 for mgmbprs. care
leavers and the ￿der publlG.
The en8rgy Wdts for th8 current bulldlng {a cinema from thè 19008} have always been on Issuè. Over the last glghl
years double glazlng, Insulallon and new bollers have Improved thè energy efficiency. W8 ar8 Snve811gallng the
economic vlabllity, and grants. for a solar energy System whKh would lak8 advantage of thè enormous roof area we
have.
Thg Trustoes de￿ded 8ft8r much dlscussk)n and ￿$￿31¢h that ￿ would ask the Charlly Commlsslon k) approve a
change to the Charitls18gal slru¢luTe to a 'CIO'. Charitable IncO￿Orated Organisatitin. Tha chaNJe wa8 agreed at
a speclal Th8￿n9 of Momber8 in February an(1 fom)ally gSvBn in Mard).
l objectives, oporatlons, people and p05ilion8 r8m8in the same. Thè CIO Is a fairly reeént Incepllon that enables
tharili&s to setup a 88parale legal enuty offering Ilmlled liabi1Sty protsction to It8 Iruste8s and utilise some of the
a¢Jvantage8 of company Incorporat4on- for example the new entlty own our maln assèt, the property, Instsad of
IndivSdual Irusteè8' nam8s on th8 lillg and incurring hSgh legal c051s for changes. The CIO doesn't incur the double
regulatory framework of 8 Charity Company. The CIO make$ becomlng an offlcèr more attractive by removing
much of the personal liabllity that most charfty trustee8 incur. We remain under th8 lurfsdlction of th8 Char
Commlsslon and rèport as before. The register8d numbar is 1212511. Th8 Charity (No. 2014451 wlll be wound up
after the Ironsltlon is ¢ompl&t& and approved by the Charity Commlssion.
Flnanclal r8vlew
The Charlty operate5 from the ground floor of the freehold bulidlng and rents the flrsl Trjor to Bucks MIND whlch
PTovldes rental Income of £16,860 por y8ar.
at the end of the reportlng p8riod, 3101 March 2025, the Charity had net assets of £587,157 12024.. £604,003>
Includlng the fr8èhoid bulldlng al 260 De8borough Road, Hlgh Wycombe v8lupd al cost In the flnanclal statements
of £305,000, other fixed asse18 £38,370{2024- £45.594) and nol Current assets of £243,78712024: £253,049).
It 1$ the pollcy of the Trustees lo maintaln $ufflcAenl unraslrfcted reserves to provlde for a pertod of slx month8
expendltUf8 in the event of a major unforeseen dlsfuption and ioss of income, £93,000% Potenllal malor repalrs to the
bulldlng, £20,000 and replacement of major a88818 and IhB van £15,000 giving 8 tolBI of £128,000. Llquld
resourGes as at 31 March 2025 wgre £230,56012024: £244,311) so the Charfty has reached Its target.
Th& Tru8ta88 havo en3ured Ihat the charlty has ¢a8h reserves to cover al lea8181x month$ of wnnlng costs In an
emergency whlch pul Ihe ¢harlty In a strong financlal poslllon to survlve the h8alth crlsls.
The Twste8s con3idgr that th8 Charity's ffinances aro sound and that thor8 are no malerf81 uncertainti88 about the
Charity'8 8bllSty lo conllnue as a golng concem.
Structur•p governan¢g and m•nAg8menl
The charlty was sel up in 1906. 11 13 an uninccffporale(1 o$sociation govemed by Its constitution which was last
adopl8d or$ 13 Seplemb8r 2016.
The Irustsas served durlng the year and up to th& dats of signaturo of the Ilnand81 statem8nts were:
Mrs M Stagg (Chalman and Treasur8r}
Mr W Rèld
MrJ Pearson
MrT Rl¢kett8

HIGH WYCOMBE CENTRALAID
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Memb8rshlp of th$ charity is open to any ￿rSon over 18 who:
- Has provklgd slgnlfficant conslstent supprrt fln8ncl81 or malerfBI. to th8 charSty wlthln the prevlou8 tsvo ye4r8;
- 18 a staff m8mber or voluntsry workef who ha8 worked regulady wllh Ihe charlly for slx monlhs wlthln the previous
vo yoars.,
- Is a membgr oflhe managamenl ¢ommitte&'.
- Is an tsrganlsallon worklng in the communlty wlth potsn1I81 bengflclarles of the charfty or an Organisalion suppx)rtinu
the Gharfty.
The offlc8rs snd member8 of Iho m8nagem8nl commlttee are elected at Ihe ¢harftls anwal general meetlng. In
addlllon. tho management commlttee at any regular me8lng has the power to COwOPt add￿lon￿l members to the
tharity and to Ihg management committaa.
The members of th8 managemont oommltt88 are th8 tru8te8s of Ihg charity.
Fund$ hgld a8 Custodlan tru8t•o
Mr John Iceoffj Pearson, Mrs Margaret Slagg, Mr W (Bill) Reld. and Mr Todd Rkk8tts hold Ullo to the freehold lan(1
and bulldings belonglng to the charity.
Th8 trustees, report W&8 approved by fhe Board of Trusle&s.
Mrsm
TfUSt••
tagg (Ch
n and Troa$ur8r)

HIGH WYCOMBE CENTRALAID
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HIGH WYCOMBE CENTRAL AID
I report lo the trustees on my exam￿allOn of the financial slalemenls of High Wycombe Central Aid Ilhe charity) for
the year ended 31 March 2025.
R•Èponslbllltl8$ and basis of rèptsrt
As the Iruslees ol thè charity you aro rosponsible for the pieparalion of the finanaal slètsments in accordance with
th& réqu1￿MentS of th& Charities A¢1 2011 Ilhe 2011 Act).
I roport in respeel of my examination of ihe charfly's financial ststemenls carried out under section 145 01 the 2011
Act. In carying out my examin8lion I have followed all the applicable DirectiDns given by thÈ Charty Commlssion
under section 145151{bl of the 2011 Act.
Indepgndent examiner'# $tatement
Since the charity's gross incDme exoe&dèd £250,000 your examiner mu81 be a membèr of a body1151e(l in seclion
145 01 tho 2011 Act. l Confirffl that l am qualified lo undertake Ihe examination be¢au5e l am a member of Ihè
Associallon of Chart8red Certified Accounlanls, which is one ol th8 listed bodies.
I have Cornpleled my examination. I confirm Ihal no mallers have come lo my attention in connectK)n with the
examination giving tne cause lo believe that in any material r¢spect'.
a¢counling records were not kept in respect of the charity as required by section 130 of the 2011 Act,, or
the financial statements do not acctsrd with thosé re¢ords', or
the finanThal 81alemenls do not compty wlh thè applicable requirements concerning the fotm and conlenl of
accounts sel out in the Charits'es (Accounts and Reports) Règulations 2008 other than any iequir¢menl that thè
accounts give a true and fair view which Is not a maller ¢onsidered as part of an independent exatninalion.
I have no con¢erns and havè come acr035 no other matters in ¢onne¢tion with the examination lo whi¢h allenlion
should be drawn in this ￿port In order lo enable a proper understanding of thè financial slalomenls lo be reached.
Rebekah Haywo￿1 FCCA
Dashwoods Accountants Limiled
Chartered Certified Accounlanls
31 Dashwotsd Avenue
Hlgh Wycombe
Buckinghamshire
HP12 3DZ

HIGH WYCOMBE CENTRALAID
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unr•Bt¥lcted R￿trIcted
fund$
funds
2025
2025
Total Unr•strlct•d Rostrlcted
funds
lund8
2024
2024
Total
2025
2024
Not•$
Inc
M• from:
Donatlons and1ggacl88
Charitable activities
Othgr Ir8dlng actlvllles
InV￿lments
Olher Sncome
150,355
29,652
30,909
56,361
5,049
150,355
29,652
30,￿9
56,361
6.049
144.805
24.901
26,562
36,396
12.566
2,600
147,485
24,901
26,562
36,396
12.566
Total kncom
272,328
272,326
245,310
247,910
Ex
endlture on:
Ralslng funds
11,914
11,914
9,(QO
Chorltablè actlvllS&s
264,717
264,717
209.162
1,177
210,339
Other
11
12,541
12.541
11,728
11,728
Totsl oxpgndlturo
289,172
289,172
229,980
1.177
231,157
Gross Iranslèrs b8tween
funds
Net (•xp8ndlturelllncom• for
the yearl
Ngt m0￿M¢nt In fund4
1577)
577
16,846}
116.846}
14.753
2.000
16,753
Fund bal4n¢e8 at 1 ApTII 2024
602,003
2,Oc￿l
604,003
587,250
587,2SO
Fund balaftc￿ at 31 Mir¢h
2025
565,157
2,000
587.157
602,003
2,000
604,003
The $latem8nt of flnandal acuvlues Includes all gains and Iossos T8cognlsed In lh¢ yèar.
I Incom6 aNI oxpendjlure dgrfve from eA)nllnulng a￿1￿110S.

HIGH WYCOMBE CENTRALAID
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Flxod assgts
Tangblo a$g8ts
13
343.370
350,954
CuTient a$$ots
Débtors
Investments
Cash al bank and In hand
14
15
22.129
159.297
71,263
23,281
153,514
90,797
252,689
267,592
Crèdlttrrs: amount8 falllng du• withln
on• y•ar
16
(8.9021
114.5431
Net current assets
243,787
253.049
Totsl atss•ts 1•88 curront Ilabllltl•¥
587,157
804.003
I￿oMe funds
Restricted funds
Unre81rlcted fund8
18
2,000
685,157
2,000
802,003
587,157
604.003
The financial 8tatgments were approved by Ihe Tru8tees on ..
zLI-l.!!1.￿zS
Mr8 M Stagg (Cha
Tru8t•0
rmarb and Treosurer)
Mr J Pear80n
Trustea

HIGH WYCOMBE CENTRALAID
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcl••
Charky Infomiatlon
High Wycombg C8nlfal Aid is an unincorporated a&8oc1815on govemed by 11$ con8ti1uUon. Th& charity is
registered wlth Charity Commlssk>n, règ18trallon number.. 201445.
1.1 Ac¢oun¢lng cOn￿ntIon
The finaneial statemgnts have been prepared kn accordance wllh the charitys Igovemlng documenll. the
Charflies A¢t 2011. FRS 102 'Th8 Financlal Reporting Standard applicable in the UK and Republic of Ireland.
I'FRS 102.1 and Ihe charl￿68 SORP 'A¢counling and R8portlng by Charflles.. Statemènt of Recommended
Practic8 applicable to ¢harities pr¥paring their accounts in accordance with the FlnancAal Reporting Standard
appllcable In th8 UK and R8publi¢ of Irgland (FRS 102)" {effectlvg 1 January 20191- Th8 charlty Is a Publlc
Ben&flt Entity as defined by FRS 102.
The charity has taken advantsge of the provlslons In the SORP for charflle5 nol lo prepare a Statement of
Cash Flows.
The flnancial statements have departed from the Charfdas {Accounts and Report81 Regulafions 2008 only I
the extent required to provide a true and f8Sr vlew. This d8POrture has Involved followlng the Stsl8m8nt of
Recommendad Practlce for charities applying FRS 102 ralhef than th8 version of the Statèm8nt of
Re¢ommend8d Practice whlch is referrgd lo In thtr R8gulation8 butwhlch ha8 Èlnc8 boen withdigwn.
The flnandal sla18ments are pr8par8d In sterflNJ, which is th8 functional curr8ncy of the chartty. Mon&tary
amounts In thtssa fflnandal stslements are rounded to th8 nearest £.
The flnanaal ststements have beèn prepared under the h1s1o￿¢&I ¢osi convontlon. The prtndpal accounllng
policies adopted arg sel out b810w.
1.2 Golng concern
Al Ihg Ilm8 of approvlng th8 flnancial statements, th¥ trustees hav8 o rea8on3ble expe¢taUon that the charity
has adtqU8te resources to continue In operallonal exlslgnce for th& foreseeable future. Thu8 Ihe Irusle88
contlnue to adopt the going concem basls of accounllng in preparing the flnanclal stal•ments.
On the 251h March 2025 the Chorlty TN8t•8s sel up a Charitablè InttrfpoTaled Organisation under charlty
numb8r 1212511. The Charlty wlll Iransf8r all assots. labili1188 and operations to the n8w charity
1.3 Charltablo funds
Unreslricled fund8 ar8 avallablo for u8& al the dlscrgllon of tho trustees In furthèranc8 of thelr charftable
obJ8¢llv85.
Restricted funds ar8 subject to speafir ¢ondiUons by dDnors as lo h¢)w thay may ￿ u$8d. Tho puiposes and
use$ of the rastrfcted funds aro s8t out In the note8 lo the fin8ndal slaleiTl8nts,
1A In¢omo
Income is r•¢ognlsed when th8 charfty i81ggally 8nllUgd to it aftv any perfomance condSlbns have b88n mel,
the amounts can be measured rellaily, and11 Is probable that in¢ome wlll be reca￿ed.
Cash donations arè rgcognised on rec8ipI. Othor d￿atIOnS ar¢ recognlA8d once tho charity ha8 been nolifled
of th8 donation, unle88 perfomance condillons require dèferral ol the amount. Incom& tax recoverable Sn
relation to donallons received undar GIftAid or deed8 of Covenant Is r￿ni￿e￿ al the timo of the donallon.
Legacles are recognlsed on receipt or otherwise If th8 charlty has fwn nolifieil of an Im￿nd￿9 dlstribuuon,
Ihe amounl is known, and receipt 18 8xpeded. If Iha amount is not known, the legacy 18 treoted a8 a
¢onling8nt osset.

HIGH WYCOMBE CENTRALAID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ac¢ounilng pollclos
IContlnuÉdl
Assets for dislrfbutksn are r8cognlsed only whan dlslrbbuled. Ass8ts glven for (￿6 by the charlty are
recognlsed wh8n rècelvablè. Slooks of unthstribuled donated goods Bre not valued for bolance 8hg91
pwrposos.
Grants are r￿g￿[sOd when the general kn¢omo reoognlllon crltorfa are met.
Glft aid rec91vable 1$ r8cogni8od vthen th8r• 18 8 valld d8clarallon from tha donor. Any glft ald amourbt
fecovar8ble on a donallon Is consldgred to bg part of Ihal gwt and Is treated a8 8n oddlllon lo the same fvnd
0$ tho donation unless the donor has 8P8cifled oth$￿IS8.
Income from Intere81, rontsl. and s¢rvlce tharge518 rgcognlsèd whan recelpt Is Probable and thb 8rnounl CBn
be rellably m6asured.
1.5 Exp•ndlturo
Expendlture Is recogrosad once Ihew Is a legal or ￿nstrUatiVe obligatlon to transfer econom1¢ benefrt to
thlrd party, It is probable that a transfer of 8conornic bgnefits wlll be requlr8d In settlement, and the amount of
ihts obllgatlon ¢an be measured rellably.
Expendllur8 Is dasslfled by advlty. Th& costs of each activty 8r6 made up of the total of dlrect costs and
shared costs, induding 8UPPOrt costs involvad Sn undertaking each activity. Dlrgct costs attrlbutable to a single
artlvity arè allocalgd dirttctly to Ihat activity. Shared costs whlch contribute lo more than one activty and
8UPPOrt eo$l$ whlch are not attrlbutabl8 to B slngl8 actlvity are apportioned be￿e8Th those act1￿118S on a bas18
con8lst8nt with thg use of resour(*s.
1.6 Tanglble Ilxod a$60ts
Tangible fixed a889ts are initlally measured at ￿st and $ub8equ8ntly mea8ured at cost or vaiuatK•n. net of
deprecialion and any Impairfflgnt lossès.
Depr6clatlon18 recognlsed so as lo writs off the cost or valuatton of assets18ss Ihelr residual values over thelf
useful I￿eS on th6 followino bases:
Fraehold improvem&nl$
Offlce equlpmonl
Vans
stralght line
33.3% straight line
12.S% 5tralghl lin6
The galn or lo¥s arising on the (Jl$pJsal of on assol Is del8Tmln¢d as th8 dHference be￿8•n the sale proceed8
and the carrying valua ofthe ass6L and18 recognl88d In the 8tstemenl of financial actlvilles.
The freohold propety 18 260 Des￿}rOUgh Road. Hlgh Wycombe, 8u¢kinghamshlre, HP11 2S8. Tho lumllure
project run by th8 charlty Is ba88d on th8 ground floor and one of the office8 on the first floor. The remaining
offi￿S on the fiT31 floor not us8d by the charlty Bre16t on a long torm basS8 In ordor to provlda Ihe ch8dty with
rentsl income and 13, therefor8, Investment property. It would not be possible to lease the part of Ihg property
th81 is investm•nt propety under a finanoo lease (w to sell 11 as1118 not Separatg from th8 part of Iho proptsrty
u88d by the charrty for Its acllvllles. It Is, Ih8r6fore, valued al cost
Freehold land and bulldlng8 whlch ware purchased for £305,000 are not deprèdalod. The bulldlng8 aro
regularfy maintained and current and future dev¢lopment In the area means that thgy arg expected lo
mairstaln or appreciatg Srs value. Subsequent Improvom8nls arg depreci8tsd al a rala of 10% stralghl Ilna.

HIGH WYCOMBE CENTRALAID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng ppllclos
(Contlnuodl
1.7 Impllmiént of flxod •s8•ts
Al each reporting and dale, the charity revlgws the carrylng amounts of It8 tsnglble 8989ts lo dalermlna
whether thor8 Is any indlcalion that th088 have 8uffefad an Smpairmant loss. If any such indicatlon
exlsts. the recovarable amount of the asset Is estimated Sn order to detemilnè the &xtenl of the impalrment
loss (if any}.
1.8 Cash and cH$h equlv•bnts
Co$h and ¢ash equfvalonts I￿Ude cash In hand deposlts held al call wlih banks.
1.9 Flnanclal In8trum•nts
The ch8rfty has elected to apply the prov181ons of Section 11 'Baslc Fln8nclal Instruments, and Sectlon 12
'Othgr Flnand81 Instrumen18 Issu88' of FRS 102 10 all of Its ffinanclal Instruments.
Fln8ndal Instfum8nts af8 recognlsed in tho charltys balanca sheot when the ch8rity bocome8 party lo the
contractual provlslons of th8 inslrumtrnt.
Flnandal assets and Ilabilitle8 are offset, wllh the net amounts presented In the financial 81alemtrnts. when
thère is B legally enforceabla right to 8el off Ihe recognlsgd amounts and there18 an Inten￿On to Settle on a net
basis or to realise Ihg asset and settle the Ilability simullaneously.
Baslc flnanclalassets
BBsic financial 8888ts. ￿1¢h Includ8 dgbtors and cash and b￿k balan¢es, are Inlllally mèasured at
transaction prfce including tranSac￿on cos15 8Ni are sub88quenlly carrfed at amorbs¢d cost uslng the effectlvg
interest method. Flnancial awts Classified as recelvable within one year ar8 not amortlsod.
8aslc Ilnan¢l81 Ilabilltle$
BaslG finan¢l81 liabiliues, Inciudlng Gred6tor8 ara InStlally rgcogni8ed al transactlon prfee. Flnandal IlablllU&s
da&8ifi8d as payable wthln one year are not amrtlsed.
Dere¢ognltl¢n of Ilnan¢l•l Ilabllllles
Financlal Ilabllltles aro de￿CognIS8d when Ihg charliy's contractual obllgallons explre or dSscharged or
c4n¢ell8d.
1.10 Curr•nt as8Ot Inv•stmollts
The charfly holds cash on deposll wlth a maturity dale of less than one year. Tha cash on deFthtt wllh
malurfty dale ol less than on8 year Is held kjr InvoGlmont wrp0885 ralher than to meet 8hort-temi
commltments a8 they fall due.
1.11 Volunt•w#
Th9 value of any volunlary help rnc8iv8d is not included In th9 flnand81 statements, bul is thcrib8d in th8
Irustses, r8POrt.
10-

HIGH WYCOMBE CENTRALAID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Donatlonsi grants and1ooad?s
Unre$trlctad Unreslrlcted Restricted
lunds
fynd8
funds
Total
2025
2024
2024
2024
Donallons and glfts
Grants
Glft ald
120,720
115,877
115.877
2,600
29,008
1800
29,635
29,008
150,355
144.885
2,600
147.485
Grants
Olh8r
2.600
2.800
2.600
Charltabl• octlvitle
2025
2024
Sale of donated fumSluTe at low co81
29,652
24.901
oth•r tradlng octlvltlo8
Unr•strlct•d Unrestrlct•d
fund$
fundts
2025
2024
S81& of donated goods
R81811 Glft Ald Scheme Commlsslon
Fundral$lng and 0th8r
29,652
1,198
24,901
1,141
520
Other Iradlng advlilgs
30,909
26,562
11

HIGH WYCOMBE CENTRAL AID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Invgstments
UnrwJtrl¢tgd Unre$irlct8d
fund¥
fvnd8
2025
2024
Rent dnd 8eNlce charg88
Bond Inter881
53,387
2,974
35,437
959
56.361
36,396
other In¢oma
Unrostrl¢t•d Unrgslrkted
lunds
funds
2025
2024
Net goln on dlsposal of tanglble flxed assets
Bank Inler8St and other incomo
7,059
5,507
5.049
5,049
12,566
Ral$lng fund8
Unrogtrlct¢d Unr8strlctsd
fund5
funds
2025
2024
Selling donalgd good8 and 88lllng gwds as an Bgent and Tolslng as8odated
donotlons undgr Retall GIftAld Scheme
11,914
9,090
11,914
9.090
12-

HIGH WYCOMBE CENTRAL AID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charltablo a¢tlvltles
2025
2024
Furnlture projeGt
264.717
210,339
Analys1$ by fund
Unrestricted funds
R9slrlcted funds
264,717
209,162
1.177
Th18t••$
None of the trusleos lor any persons ¢onn8cled with them} reoelved any remuntsration or benefits from the
charity during the year.
10 Employee8
Tho average monlhw numbtrr of 8mploye88 durlng the yoar wa8:
2025
Numb8f
2024
Numb•r
Charltable aollviUes
Fundra181ng and 8UPPQrt
TolBI
Employm•nt costs
2025
2024
Wages and 8a18rlos
Soclal security costs
other pgnslon costs
154,348
8.231
3,453
131,091
6,041
2,796
186,032
139,928
There were no employees w￿se annual r8muneraUon wa8 iThJre than £60,00012024- £nlll.
11 Other •xpgndlturn
Unr•Jtrlctod Un￿1￿Cted
nds
fund5
2025
2024
Servic8 charge PTemlses cost8
12,541
11,728
13-

HIGH WYCOMBE CENTRALAID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tax￿lon
Th8 charfty Is exèmpl from tax on Incume and gains fallSng wilhln 88clk)n 50S of the T8xo9 Act 19B8 or Secllon
252 of the TaxalSon of Chargeabl8 Galn$ Act 1992 lo the exient that Ihesg are appllod lo118 charitabl8 objects.
13 Tanglbl• flxgd a$sots
Fr••hold
Improv•m8nts
V4n•
equlpm•nl
Cost
At 1 April 2024
Addltlon
341,692
16,328
721
26,599
384,619
721
At 31 March 2025
341.692
17.049
26.599
385.340
D•preclatlon and Impalmient
At 1 Apyll 2024
Deweciallon charged in the year
15,232
4,064
15.108
916
3.325
3,325
33.665
8,305
At 31 March 2025
19,296
16,024
6.650
41,970
Carrylng amount
At 31 March 2025
322,396
1,025
19,949
343,370
At 31 March 2024
326,460
1,220
23.274
3SO,954
14 DobtOT$
2Q25
2024
Amount• falllng du• wlthin on• year:
Trade debtors
Olh8r debtors
Prepayments and 0￿￿jad Income
8,141
10,439
3,549
601
18,299
4,381
22,129
23,281
15 Curr•nt ass￿ Invostmonts
202S
2024
Unilsted Investments
159,297
153,514
14-

HIGH WYCOMBE CENTRALAID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 CTedltors: arnounts falllng du• wlthln om ￿•r
2025
2024
Othar laxalon and soclal 8eourlty
Trade uedltor8
Accruals and defvrred In￿Me
Y9
4,588
4,235
4,594
4,684
5,265
8,902
14,543
17 Rotlramont b¢n•flt sch•mw4
Th8 charity operates a d8fined conlrfbution penslon scheme for all quallfying employ•88. The 888ets of the
hema Bre held 8eparately from Ihose of Ihe charity Sn an Ind8pandont]y admlnl8teTed fund.
18 Ro$trlet•d funds
The Incorne funds of the charfly include rèslrtct6d funds conyjrlsing the followlng unèxpende(I balancès of
donatlons and grants held on Irustfor specific purposos:
Movement In lund8
InGvmlno
Balanco at
rB•ourGtr8 31 Mar¢h 2025
Incomlng Tr•Mlèr8
1 Apwl 2024
An80n Trust
A8¢Ja
2.000
600
2,000
2,000
{1,177}
577
2,600
{1,1771
577
2,000
2,000
Tho Anson Trust grant18 to bg used agalnst the ¢o$l of inwrovino the entranca and loading bay,
ThèASDAgrarf Wa8 used to cover the costs Of the lQngsAward Celebrallon In March 2024.
19 AnAlyJls of not a•s•ts bBlw•gn funds
Unr•stricted Restrlcted
lund8
funds
2025
2025
Total Unrn$trlcted Re8tfiCtod
funds
funds
2024
2024
Total
2025
2024
Fund balances al 31
March 2025 are
representéd by..
Tangiblg assets
Current 8ssetsllllabllllles)
343.370
241,787
343,370
243.787
&fj0.954
251,049
350.954
253,049
2,000
2,000
5B5,157
2,(X)O
587,157
602.003
2,000
604,003
15-

HIGH WYCOMBE CENTRAL AID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Opèratlng1•••o ¢ommltments
At th8 reporting gnd date the charfty had ou*standNig commltmenls for future minimum lease paymen18 und8r
non-cancellable operating leases, whlch f811 due as follow8..
2025
2024
Wilhln one year
Between kn and ffive ygars
3,845
4.195
3,845
3.845
8,040
21 Relatsd party transactSon$
There were no dlsdo8able relalod party tr8n8artlons durlng th? ygar {2024- none}.
22 Independgnt #xamlnor
The fee charg¢d by the Independent Examlner during the year was £6W12024.' £7001.
18-