Chwtty ro9i5trat•Dn numbpT 20e547 (England and w¢•)
FELTHAM UNITED CHARITIES LEGAL AND ADMINISTRATIVE INFORMATION GRHw)t R A fX)1gry V J Brn81 J A Grv488 S Glwi IArwint•J 1 Apr 20241 Charlty regi•tralio EngkThJ and Wal05 208547 Ind•pend•nt wmln•r 33 Churchfiebj Road London W3 &AY
FELTHAM UNITED CHARITIES CONTENTS Pag? Trte0$ report siatemerTrt of Tnmloes re¥h)nsibMies Independent eX8nets report ststement of finandal a1[e8 Slwnmary Income and 8XpaTrJrty accca¥ B8lanc8 she8t Notes lo the hnartkgl stal&n*nts 8-13
FELTHAM UNITED CHARITIES TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Th& TnJses w85ent Ihelr rewl arvj knwwial slRlwnents for the )w etKbEd 31 Decem 2024. The finaneid statements have prepaj In acc•10¢9 wNh w)vnlng pdld08 881 wl In note I to tho fln8nch?I slalements wd Mpty wlh the sM)vemlThJ SM0r& the Chwitw Aei 2011. FRS 102 Flnancial Repor9 Standard 8pplic4Ne in lh• UK and Republic of trdand" arxl ts Char5ts8s SORP 'knuntin9 end Reports"ng by Charities.. Staterwit of R¢ccthm8nd8d Plac 4pdic8L49 to (har6$ pr8parlng th8IT attount5 in 8ccord&neé wSth the FiThanclal SlaTrJard aPF4icth UK ond Repuwlc of kdand IFRS 102r. objectiv #nd actl¥ltl• F¢ltham unlted akn kn wo¥¥le fo want lo downBoo or ar kn fteed of a hcffle. A¢hl•v•m•nts and Fknan Signlfitr8nt 8clivibes and #gaht objectives Tre trust68s met 3 ts"meB 2024 and Sohal Ghauri b) thek odod low-ct aCcMOdationS. Tlwg properfs corsi81 of a 1-bedrr¥Jm syound Ik>or maisonette BrKI 8 1- bedroom llat The charity Op k)r grn 88 tha re8M8BntS 8re mawty dd8rly. thwity plarffj to steadlly add more of type5 of prLw¥gs lo IW The tharity has knibaled resldent ¥1&w6 lo makÈ 8ur8 Ihetr reddgnts meèt tW b6n•fiW crftsrf8. To sWfy 8drrlni5kn1ion the has moved all prOpertS to 8 èrltlsh Gas Malnten8nca F4kn. Flnan¢lal r•vl•w Rgsefves poliGy The ststement of 8Ctivrfies Fdlhwn [ted ¢h8rtJes pr(Alwd an $uWu$ £529,473 12023 - £141,542l The balanEe sheet shows thal ow n81 CL¥rent 8S8eis In(sed. Inccffl8 from donatton8, charltable thttles kl IDvesimoit arj18$ tolaHed £547.528. o Sur of £387,967 ov¢r prevlous ye8r. Exp¢ndilw8 tdaUJ £18.055 8n wKrnase of £36 on the prE¥iOU5 yew. Structvro. gov•man¢g ar rnanagwTnt The char5ty 18 gwanfeed ty deed. Th6 Trust888 88tved the year anLt up to th& date of ol Ihe firwn¢i4 Statern were." A J Marshall A V Grov•s GRHvllt R A Dollery V J 8rfgnall J A Groves S Ghaurf 1 Awl 20241 gonisa18[ stru¢lure The Charlty ts by trust888. Thwo we 6t8if rymbws al di5KWL5 are laken on a cdWv8 b8Bls at Trus moelNJs.
FELTHAM UNITED CHARITIES TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Tha Try9t¢ ieport was 8FsNovod ty Ihè Bo¥d ofTwu5t888. A Grovos 21 Oraober 2025
FELTHAM UNITED CHARITIES STATEMENT OF TRUSTEES RESPONSIBIUTIES FOR THE YEAR ENDED 31 DECEMBER 2024 The TnTrstee5 are reSp1¥fole tr prepwr•J the Twslees Rewl arnj ihe Slaterts in rA)r(lance with applicable law arml United WLVll AccLting stHlards (Uniled KwrydDrTr Gewauy Acrpt8d A¢Gounling Pract5¢è}. The low applirAIAe to tharthe5 in End and Wa85 Tre$ the TnJst885 to pr8parn financfd stat8m8nts for each finandal year whk >ve 8 trua aTrJ fak frt stal8 of tho ¢lwity ar¥J of the tsKommg resourcs 8Tr1 ppIic8tion of rOurceS ol ihe ch8Fty ts that year. In preparfng Ih98• fjnawal slatsm8nts, TpJsta85 W8 r8qÈdred to". - Belect 8Uit8t48 accounoro Wkles and Ihen (x)$ttr. - observ8 Ihe malhods and In Ihe Ch8rth¥s SORP. - mak# judgern1$ 0j estimate5 Ihal are ieasonable and PrJent.. - stats wlthr aprAicaN8 acwurylTng SlarHlarr16 hsve been k4knYrf subi¥i to Y ¢Jeptures disdoged and 8xpL8tned tstaternen" and - preparo ihg firyanc4 61atom¥Ats on the Cfmvm basis urs li 16 inaFyWate th8t tho tharity wlll Wnlthuo In oper8¥M. The Trusttttss &r• respon8lNe kewThJ su11knI rw>yd5 that wllh wso•o148 accuracy at any tlme tho llnanclal wsftK)ft Df ts ¢lwity and enable them to 8nsw8 lh* Ihe ffinanci81 slat6m8nts eomwy wilh the Char>t5 Act 2011. the Cty IAccounts arKI RepJrt51 RegLabOns 2008 and Ihe PTOVWS of Ihe trusl deèd. They are also re$wn$e for 5aFeguarduw Ihe as861s ol IhE &•rty •Y hol8 (or lakiw rea50natle 8t8P8 for Ihtr prev8nlion and deled 4)f fra4KI 4nd oltter
FELTHAM UNITED CHARITIES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FELTHAM UNITED CHARITIES I report to the Trustees on my examination of Ihe finanLial statements of Feliham United Charities {the charty} for the yeaf ended 31 December 2024. Responslbilities and basis of report As the Trustees of the charity you are Spble for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directs'ons given by the Charity Commission under section 14515){b) of the CharitiesAd 2011. Independent examlnerfs statement Since the charity's gross irKome exceeded £250,000, the independent examiner musl be a member ol 8 body listed in seclion 145 of the Charilies Act 2011. 1 confim? that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. Your attention is drawn to the fact that the chanty has ppared the finanual statements in accordan with the relevant version of the Ststement of Recommended Practi applicable lo charities preparing their financial slalemenls in accortlan with the Financial Reporb"ng Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting arKI Reporting by Charibes.. Slalemenl of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulats.ons bul has now been wthdrawn. l understand that this has been done in order for the financial statements lo provide a true and fair view in accordance with UK Generally Accepted Accounting Practi. I have completed my examination. I confimi that no matters have come lo my attention in connectitin with the examination giving me cause to believe that in any material respect". accounting records were not kept in respect ol the charity as required by section 130 of Ihe CharitiesAct 2011. the financial sialements do not accord with Ihose records.. or the finanal statements do not COM with the applicable requirements concerning the form and content of financial statements set out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view. which is not a matter considered as part of an independent examination. I have no concefns and have come across no other matters in connection wth the examination lo which attention shoul($ be Llrawn in this report in OTder to enable a proper understsnding of the finarrial slatemen*s lo be reached. •bL Clark¢ & Co Acorri House 33 Churchfield Road London W3 6AY 21 October 2025
FELTHAM UNITED CHARITIES STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EPIDED 310ECEIABER 2024 Unro8trlct•d Unr••tri¢tsd Ivnd8 funds 2024 2023 Ilot•J tncomo from.. Donallons and 16gacl6s charitab at16¥lli8s Inv68tmants 467,819 6B,028 11.881 1D8,000 46,607 4.954 Tetsl Incom• 547.528 159,$61 Expendlturo on: Charitsts activiths 18.055 18.019 Totsl •xpdItYrffj 18.055 f8,019 Not In¢om• •nd nwvwn•nt In lund• 529.473 141.542 R•concllla¢lon of fvnd$". Fund balances at 1 Jartuary 2024 2.232.815 2.091,273 Fund IanceS at 31 DEc•mber 2024 2.762.288 2,232.815 The 5tsterneTrl of Inand8T 8dtvkes IrKJth al gakn$ losses reWiS year. 1 Inc8 and expenditur8 rfve frorn wnts.nuhg •Vil*S.
FELTHAM UNITED CHARITIES SUMMARY INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Inc4>rn• fvnds 2024 2023 547.528 159.561 Totsl exptrndrfure from Incoma lunds 18.055 18.019 Nét Incom• lor th• y••r 529.473 141,542
FELTHAM UNITED CHARITIES BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Noles Fixed assèts Tangible assets Investments 11 2.359.920 9.660 1.892,978 8.942 2.369.580 1.901,920 Currgnl assets Cash al bank arKI in hand 395.708 332,095 Creditors: amounts falling due wilhln one year 12 13.0(Xll 11.2LIDI Net current assets 392.708 330,895 Total assets less Cufrant liabilities 2.762,288 2,232.815 The funds ol the charity un$trict8d lunds 13 2.782,288 2,232.815 2,762.288 2.232.815 The fmallcAal stsiements wero approved by Ihe TnEstees on 21 Oct(knr 2025 stees ,iiAGroves / Truslees
FELTHAM UNITED CHARITIES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Aceounllnp polkle¥
Charlty Intomiallon
F8kham Unked char&$ L8 a INSERT CONSTITUTIoL OgrA.
1.1 8asl8 of preparauon
Thè finaThcial 8tstemenlS Ibave been PF8pared a¢¢¢%an 1h tha gov8FNng docent. thè
Char¥tie5 Aei 2011, FRS 102 "The RotM•ig Strr¥J8rd 8Wkabl8 tn Ihe UK #ryj RgpUll of Ir¢lan
and the Chofits SORP 'AccwnlrvJ aFwJ Reportsw by ¢hartJs: SlaterneTht of ReL¥wnrnended PiactKe
appI1¢a• lo chaii¢ie5 prepariry Ilr acccAmts In accordarKe tlth the FalIcio1 Standard
appllcable in Ihe UK RepiC of Ird8TrJ IFRS 102Y. 15 a PutAK Ba Enlty as deflnad by
FRS 102.
The thanty h¥$ token of I1 SCMIP to prepwe a thtqnanl of
cash IItrN6.
Tho fjn8ncl8t $¢8tem8nts havo departwj fri)m tho ChorÉfo$ IA¢o)uftl$ and Rwrtsl RegulaUon$ 2fK)8 0Y to
the eMt8nl required lo provide a ITue and vthv. Th18 d8parture ha8 in¥G4v8d frAIMng the Staternent of
Rè¢omm8nded Praclice for clL¥iilies aptly¥ FRS 102 raEh8r Ihan Ihe VerC of the Stal8fflenl of
Recommended Prncke whkh Is Ff8ffed lo In lh8 RegtAatioTrs trtrt wlHc has sinca bean wilhdrawn.
The fmarKaal siaiements are w0twl vrt¥ch Is th¥ lur¥Aknd
FELTHAM UNrrED CHARITIES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2024 Aecountlng pollcl• IC0ntlnued> 1.5 EXPOtu1• Expenditur• Is recognL%8d once tt¥ is a knJ c0nsthKb ot4p3at>Jn to tran5fof eronomk benefjt to a third party, it is probable Ih&t a tr8nsler of aconwic benefits be re4throd In SelJJ0nrt Ihg aftwnt of th8 oNwJ8tkJn can be measured vdiawy. EypoThlKur& L8 rJasslThed by activlty. T costs of gath acw am m•Ja up of lh& totsl of dlrKt and shared costs. dUd4•9 5upfKrt costs fnVO8d In Underta athity. Dirnct costs 81bulabk kn a slnglo activity are allOGa dir¥ly lo Ih81 8cts¥ity. Shared ca)sls whKh wnthbute io rrore Ihan one aGti¥ity and $upport ttJ8ts which ar• not 8#ributat4e to a a¢My ar& ap)rtI beten t8 actiwlles on a ba8 ¢t)$18t8nt wth thè u8e of r8you Centrd stsff (x)5ts 8xd b8918 Lrf Ilm $pent. and depreciation charga8 are dkjcaleil on Ihe of tha osset's use. 1.8 T4nglbl• fixgd ass•Is Tagible fixed a55èts ar8 m&w8d At ctst 8TrJ maaw8d 8t CO8t OT V81wtkn. net of ar any impairmenl lossas. Depr&0 &8 r8t))wL$8d w as b) wrkn off tr o109 rn8xlusl wlues ow thetr tssehjl Sives on Ihe fdlth¥¢ng b88es'. Freehc+J LqTrJ end buHd NIA Th8 gain or Ijss 8ri8lw cn th8 dlsposal cl an assei L8 deteFmln8d 88 the der8 bthen sdo pr0$ and the otrymg vq5ue of the 855et. and 15 rewi%d in 11 5¢atemenl ol fin8tt&1 acti1$. 1.7 Flx•d a•t Invostm•Ns Fixed asset investments are initlally ai transa(ahm exclu(Skng transaciiort (x)8t& and 8re 8ubs8quenlty measured ai fasr ¥¥Je at r8wting dats. Ch•ges in fair value a ÈEwgnised net I1{eXp1iturOI for the year. Transaction cosis are 8xpensed as incurnd. 1.8 Impalmmnt of Ilx•d as8•ts Al eath rerKthg eThJ dale. the charity revi8ws lh8 {rry¢r arnwftts of its ts¥VJ1b assets to determine whgther Ihere is Any that those asseb suffered an IPaIMnI kiss. If any such indrat exlsts, Ihe rerovgratrAe wnount of the assot is e51kn8t•Y 6Tr tt) d9tem1 Ih8 èxtent rf th8 imp8trmont loss Irf any). 1.9 C88h and cash •qulvalents C8sh eash equents inc&th ¢ash ln har. hehj at ¢wl vAh bank8. dher short-temi liquid Invern15 I1h OrJin81 Ma&1e5 of or J6$5. bank obthrafts. Barth overdraft8 are shown botfotys In curreni li)ilfti6s. Bawc fvBnoal assets. whKh rllcf ¢jebt 8ThJ c4sh oThJ barth3. aro I1lY m8asured at tran8aclion price Indijding Iransactim costs and are sJbsequendy frried at amorbsed cost u$irvJ the 8ffedve Inlerest mèthod unless Ihe arranuèrrtht consiiiules a finanryThg transaclion, whgre th6 transaction is 8asured al the present ol Ihe frjtwe re(W d(Lmt•J at mte of intetesL FlnaThtsd 45sels classifred 85 rec8Nable wilTr year ar8 fwjt arTrxli88d.
FELTHAM UNITED CHARITIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Ac¢oyRdn9 polldtr• IContknu•dl 80$1¢ finaD¢lal Mbllllhs Bas1¢ finandal liabililies. induthng uethtrM5 and bank loans 8Tr Initwly raLwrO$ed at transath)n price unless the arrongement t>NtsI"tuie5 a ISaI, where Ihe debl instrument b m8agJred 8t the present valu& of the firtur• paywnts at a market rakn of Yesl. liablitS d8ssffied 8s payatlo wllhln year we not D8bt I1truments 8r8 wb¥equenfy 18 ot &TrJwM8ed ct6L the efferthè int8r•st rate rnBthod. Tr8de crwJib)rs p8y N)d5 ty 8wvkes h0v8 bean aowired in Ih8 ordlnwy L¥)urse of operations Irom wwjliern. kn)Lts payaN¥ dassrfled as CEWtvnt rf payment is wthln o year ar I. 11 N>t. Ihey are prenj 88 I18 Trle ¢¥6dkns are Twnlaed Inibally al transadon ¢8 aTrJ 9ty me8wJred at 8morfi8ed o) Ing ts effactive lftt•r08t metlKbY. D6r•¢ogAllion ol flnandal hbMI FlnanGfdl liabMfI68 are ij¥09nL•j whon th& tsjfitr OTr$ or ar8 dthary8d or ¢8ncell8d. I.qO Empluy•• ben•llt¥ Thtr ¥yJst of 8ny hclb onbUo¥nont 16 tho eTWw¢g'$ $8rvko5 ere recebved. Telmffina"Qn benefits Afe recogn Irrwnedwy 08 an exp8n5e the dKrity is deMotrabty wmiitted to terminate the of an or Io fffovide lerrlllrn10rt bènth. Crltl¢al acc<>untlTrg •stlmote% judg8wts In the of th8 the TnJst88s requlred lo make jvdgemts. estimales 8n¢J 8ssumpI"on5 aut the an¢ ol asS8b aTrJ f9le5 that are not readily 8PP8rent from other 50Uf¢e5. Tho Èstimates and asStsted 8ssur5WTh5 are ba58d on htstodeal experiente and other factCV5 thal Ère ¢xJnsthred to be reth8D_I Mual rEsJMs rrwy fr¢yft IhesÈ o&llmat8s. The esumatss and (jethJ a5sumpUTh)$ W6 f01 onwb¥J bas& to a¢GouTiting e5timale8 recogriwj in Ihe poriod twlith th¢ $sb"m8te is reytsthl vrtre the rew$iM afferAs ¥x)ly thot perftsy, or in th8 perioj of th6 lure (J$ wher8 reY¥)n affe¢15 bolh cuwent and futuro per¢j8. In¢ome frorn don4tlon$ Bnd le9ach¥ UnY&tri¢tsd funds 2024 Unrestrlctod fvnds 2023 Donaoons arrd gifts 467,619 108.000 10-
FELTHAM UNrrED CHARITIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Vnmtrl funds 2024 Unr•strlcted tunds 2023 H•adlng acl89 harilab16 rert818)DJmB fj8,028 46.607 In¢om8 from Invostm•nts Unre8trfctsd Unr•$trlct•d funds fuThd8 2024 2023 kntera81 re8 11.881 4.954 Expendltur• on critable acUvlll•s Hwlng 1•¢982 1024 HeIng
a¢982
2023 RaprS and mn¢gnarKe 14.471 14.740 Share gf >upport and govvrnante ¢o¥ts 18ee Dote I Support Govwnar 1.784 1.479 1.800 18,055 18.0?9 An4tysl¥ by fund UnreSt¢18d funds 1B,055 18,019 Not movom•nt In fvnd8 2024 202Y The nèt In $la1 aftqr ¢h8rgiTrJUc¥lrfwl: Fees paYae ts the irthpendenl exatiOn ot thg finanrj stoternents 1.200 Trust•08 None ol the Trlee$ lor any par8$ lh) rtr4ived any remLmeralK)n u beTr8fits Irem thB charfty dumo the year.
FELTHAM UNITED CHARITIES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 31 DECEMBER 2024 Employ 2024 Numbor 2023 Nmb•1 Total TheF WW8 fK $m0S arwwjal was tsn £60.OIX¢. Rernungratlon ol k¢y m•n¥o8ment Per The rernuneration of kty management Fownel w85 85 fdlD8." 10 T•x•tion Tho chaty 1$ •xenyt from taxthn on b•1$8 all tts Is apF4k9d for ¢h8ritat4e purpose8. 11 Tangibb IkA•d •ets Fr4ohobd land 4nd buMdln9 Cost ht l JJMary 2024 AddIti$ 1,892,978 466.942 At 31 Decerthr 2,359,920 ¢Arrylng At 31 December 2024 2.359,920 Al 31 Dqcember 2023 1,892,978 Propert5 rented to pe¢We have begTr accounled f¢r thè CO rn¢. The r4rrying valJe of thase properties iTKluded wrthin tangl& fixed ass8L8 £2.359.920 12023 - £1.892.9781. 12 CredMor8: amovnts falNng due ithln one year 2024 2023 A¢¢Tua and deferfgd Inc<ne 3,000 1,200 12-
FELTHAM UNITED CHARITIES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEAIBER 2024 13 Unrestrirt•d unre5trkted lunds of Iho clwity cwrige the unexpeThYed babtKs ol thtionS and grnnts whlch ere not subjecl 10 5pecffj ¢0rn1Wfy)s ty iknJr8 aTrJ grantor5 85 to how Ihey may b8 Ljsed. Th888 Indud8 designd fuk¥Js w(ch have been Set 85th out of re$1d fumls by Ihe trustees lor 5pwfic purposè& At l InM9 R•UTte$ 8xpoTrded A131 Dp¢embor 2024 General furK15 2.232,815 547.528 118,0551 2.762,288 Proviow year. Al 1 J•nuary 2023 Incomln# R¢sou¢¢$ •xpende At31 L)ecgmbgr 2023 Gèttèrd lunds 2.091.273 1S9.561 118,0191 2.232.615 14 Rolated pawty trarTruclion$ R Fergu50n (Bedr1) Ltd Is g rdated pwty io ihe th8 lh& reknd has mad8 8 donation of £467.619120rJ- El¢)QC(KJl to th8 (*aiity. 13-