Charity registration number 266092 (England and Wales)
THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mrs D Cypher |
|---|---|
| Mr T Browne | |
| Mrs L R Thomas | |
| Mr A Wrighting | |
| Mrs L Rodenhurst | |
| Mrs E Collins | |
| Mrs S Drew | |
| Charity number (England and Wales) | 266092 |
| Principal address | The Community Centre |
| North Road | |
| The Reddings | |
| Cheltenham | |
| Gloucestershire | |
| GL51 6RF | |
| Independent examiner | BK Plus Limited |
| 6 Manor Park Business Centre | |
| Mackenzie Way | |
| Cheltenham | |
| Gloucestershire | |
| England | |
| GL51 9TX |
THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 - 13 |
THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
Objectives and aims
The objects of the charity are to provide a community resource principally for the people of The Reddings and of the immediate surrounding district but no restrictions are placed on a wider demographic user base to promote a greater availability and variety of activities for the people the centre is there to benefit.
The charity aims to achieve these objectives by understanding the needs of the local community and by maintaining the facilities that it has at its disposal to the highest standards possible.
Significant activities
‑ The Reddings Community Centre continues to serve as a valued and well used facility for local residents, community groups and social organisations. Despite changes in committee membership during the year, the centre has remained well managed, financially responsible, and committed to providing a safe, inclusive and welcoming environment.
Funds are raised primarily through hire of the community centre either in whole or in part as suits any particular activity. Principally costs are associated with keeping the facility operational with the majority of the costs being those of Utilities and maintaining the centre to an acceptable standard.
The Association promotes the centre to attract new residents to the area and maintain interest in existing activities. It also organises events throughout the year although a small income stream is derived from this activity its prime object is to promote the centre and those activities available.
Public benefit
In planning the charity's activities for the year the trustees kept in mind the Charity Commission's guidance on public benefit. The focus of the charity's activities during the year, which explains the delivery by the charity of public benefit, is set out below under 'achievement and performance'.
Achievements and performance
Charitable activities
The Community Centre remains a popular venue for a wide range of activities, including social groups, exercise classes, cultural gatherings, and community events. Regular users include:
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Cotswold Parties, hiring the full centre one Saturday each month for organised children’s parties.
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Azalia Day Care, supporting individuals with dementia and their carers through social activities and a light lunch.
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Hindu Community Group, meeting weekly and contributing significantly to community cohesion and cultural celebration.
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STARS Children’s Dance Group, newly established in 2025 and proving highly successful.
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Senior Yoga, which returned to the centre this year after a short break.
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Healthy Lifestyles Gloucestershire, offering a well ‑ attended adult weight ‑ management programme.
The centre continues to be in high demand for weekend party bookings, with most Saturdays and Sundays fully booked by local residents.
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance - continued
The Reddings Amateur Dramatic Society delivered a lively Wild West pantomime in February, enjoyed by a large audience. Their next production, a musical showcase, is planned for September 2026.
The annual Fete and Horticultural Show in September was well attended despite poor weather. Exhibits were of a high standard, refreshments were popular, and musical entertainment was provided by Pippa Monstad. Unfortunately, the children’s outdoor games could not take place due to rain.
Routine maintenance has been carried out effectively by the centre’s caretaker, Dan, who continues to do an excellent job of managing day ‑ to ‑ day repairs and upkeep.
Following last year’s assessment of the building’s condition, the trustees approved investment in several key improvements:
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Further fence repairs were completed in 2025.
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Quotes were obtained for refinishing the floors in both halls.
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The committee agreed to replace ageing kitchen units and appliances, which were over 25 years old. B&Q Hatherley generously supported the project by donating an oven, hob, and extractor fan, and providing discounted replacement cupboard doors.
These works are being carried out over Easter 2026 to minimise disruption to centre users. The trustees remain committed to maintaining the centre to a high standard and ensuring it remains an attractive, functional, and inclusive community resource.
Committee Membership and Governance
The committee experienced several changes during the year:
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Two committee members resigned in 2024/5, but the remaining trustees continue to meet regularly to discuss issues and ensure compliance with statutory obligations.
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The Bookings Secretary role, carried out by Laura Thomas, has grown in scope and effort required. In line with the Association’s constitution, trustees agreed that remuneration was appropriate, and this was implemented during 2025.
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Long ‑ serving Treasurer Tim Browne stepped down after many years of dedicated service. The trustees express their sincere thanks for his contribution.
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Paul Thomas volunteered to take on the Treasurer role and has joined the committee.
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Sally Gunnell joined as Events Lead, filling a longstanding vacancy.
The trustees extend their appreciation to all committee members and volunteers for their continued commitment.
Volunteers and Community Engagement
The Association continues to rely on volunteers to support events and community engagement. Although a new Events Lead is now in place, the committee does not currently have sufficient volunteer capacity to run regular events beyond the annual fete and horticultural show.
The trustees warmly encourage local residents to get involved in supporting community activities and helping to shape the future of the centre.
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Financial review
Financial position
2025 has continued to see a strong demand for the hall from both regular users and private hire, mainly for children's parties at the weekends.
Overall, our financial statements are reporting income this year of £45,956 against expenditure of £52,139 resulting in net loss of £6,646. However, there have been a number of one-off costs for large planned expenditure on items such as the building improvements.
Investment policy and objectives
Due to raising of interest rates, the trustees consider that bank deposits will, in the short to medium term, provide a risk free satisfactory return for the charity.
Reserves policy
The Trustees aim to maintain reserves in unrestricted funds at a level that equates to a minimum of six months of unrestricted charitable expenditure. The Trustees consider that this level will provide sufficient funds to cover fixed and governance costs. The remaining reserves have been set aside for future structural and development work at the centre. At the end of the year, our unrestricted reserves were at a level appropriate to provide this cover and contribute towards our future development plans.
Future plans
The trustees will be monitoring hall hire charges to ensure income and expenditure remain at appropriate levels.
Structure, governance and management
Governing Document
The Reddings and District Community Association was formed on 3 July 1968 and is governed by its constitution.
Recruitment and appointment of new trustees
Membership of the Board of Trustees is open to any member of the community by proposal at the Annual General Meeting. Traditionally the Board comprises people using the community centre for a specific activity, who have been encouraged to broaden their interest to include the running of the centre.
As with any organisation, members display a wide range of skills due either to occupation or aptitude, and the Trustees recognise such skills in individuals and support them. This is particularly relevant to fundraising, event organisation, accounts and administration.
Organisational structure
The Association is a registered charity (registration number 266092) and is run by a Board of Trustees, which meets monthly.
Risk management
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of conditions becoming adverse. The Trustees have also examined other operational and business risks faced by the charity and confirm that systems have been established to mitigate any significant risks.
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Statement of Trustee's responsibilities
The trustees 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).
The 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 the state of affairs of the 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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.
The trustees' report was approved by the Board of Trustees.
Mr T Browne Trustee
7 May 2026
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
I report to the trustees on my examination of the financial statements of The Reddings and District Community Association (the charity) for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible 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 Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts 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 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 financial statements to be reached.
R F Downes FCA BK Plus Limited
6 Manor Park Business Centre Mackenzie Way Cheltenham Gloucestershire GL51 9TX England 7 May 2026
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted Endowment funds funds 2025 2025 Notes £ £ Income from: Hall Hire 2 42,897 - Other trading activities 3 1,223 - Investments 4 1,836 - Total income 45,956 - Expenditure on: Hall Hire 5 45,493 6,646 Total expenditure 45,493 6,646 Net income/(expenditure) and movement in funds 463 (6,646) Reconciliation of funds: Fund balances at 1 January 2025 152,548 166,095 Fund balances at 31 December 2025 153,011 159,449 |
Total Unrestricted Endowment funds funds 2025 2024 2024 £ £ £ 42,897 37,105 - 1,223 1,833 - 1,836 2,093 - 45,956 41,031 - 52,139 53,522 6,646 52,139 53,522 6,646 (6,183) (12,491) (6,646) 318,643 165,039 172,741 312,460 152,548 166,095 |
Total 2024 £ 37,105 1,833 2,093 41,031 60,168 60,168 (19,137) 337,780 318,643 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
| Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities The funds of the charity Endowment funds 12 Unrestricted funds 13 |
2025 £ 1,208 154,166 155,374 (2,421) |
£ 159,507 152,953 312,460 159,449 153,011 312,460 |
2024 £ 1,153 153,492 154,645 (2,162) |
£ 166,160 152,483 318,643 166,095 152,548 318,643 |
|---|---|---|---|---|
The financial statements were approved by the trustees on 7 May 2026
Mr T Browne Trustee
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 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.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 2% on cost Fixtures and fittings 10% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
2 Income from charitable activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Hall hire | 42,897 | 36,865 | |
| Grants | - | 240 | |
| 42,897 | 37,105 | ||
| 3 | Income from other trading activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising events | 1,223 | 1,833 | |
| 4 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Interest receivable | 1,836 | 2,093 |
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5 Expenditure on charitable activities
| Direct costs Depreciation Miscellaneous expenses Website & computer costs Rates and water Insurance Light and heat Cleaning materials Repairs and maintenance Administration costs Garden maintenance Bank charges Share of support and governance costs (see note 6) Governance Analysis by fund Unrestricted funds 6 Support costs allocated to activities Governance costs Analysed between: Accountancy |
Total 2025 £ 7 2,219 1,994 2,083 2,362 4,451 698 28,187 199 1,364 445 44,009 1,484 45,493 45,493 2025 £ 1,484 1,484 |
Total 2024 £ 7 1,976 2,255 1,432 2,185 11,778 4,702 24,667 476 2,190 436 52,104 1,418 53,522 53,522 2024 £ 1,418 1,418 |
|---|---|---|
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
| 9 Tangible fixed assets Freehold land and buildings Fixtures and fittings £ £ Cost At 1 January 2025 332,300 23,136 At 31 December 2025 332,300 23,136 Depreciation and impairment At 1 January 2025 166,205 23,071 Depreciation charged in the year 6,646 7 At 31 December 2025 172,851 23,078 Carrying amount At 31 December 2025 159,449 58 At 31 December 2024 166,095 65 Since 2019, all capital expenditure has been written off in the year it was incurred. 10 Debtors 2025 Amounts falling due within one year: £ Prepayments and accrued income 1,208 11 Creditors: amounts falling due within one year 2025 £ Trade creditors 1,294 Accruals and deferred income 1,127 2,421 |
Total £ 355,436 355,436 189,276 6,653 195,929 159,507 166,160 2024 £ 1,153 2024 £ 371 1,791 2,162 |
|---|---|
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
12 Endowment funds
Endowment funds represent assets which must be held permanently by the charity. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund.
| At 1 January | Resources | At 31 | |
|---|---|---|---|
| 2025 | expended | December | |
| 2025 | |||
| £ | £ | £ | |
| Permanent endowments | |||
| 166,095 | (6,646) | 159,449 | |
| Previous year: | At 1 January | Resources | At 31 |
| 2024 | expended | December | |
| 2024 | |||
| £ | £ | £ | |
| Permanent endowments | |||
| 172,741 | (6,646) | 166,095 |
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 January | Incoming | Resources | At 31 | |
|---|---|---|---|---|
| 2025 | resources | expended | December | |
| 2025 | ||||
| £ | £ | £ | £ | |
| General funds | 152,548 | 45,956 | (45,493) | 153,011 |
| Previous year: | At 1 January | Incoming | Resources | At 31 |
| 2024 | resources | expended | December | |
| 2024 | ||||
| £ | £ | £ | £ | |
| General funds | 165,039 | 41,031 | (53,522) | 152,548 |
14 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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THE REDDINGS AND DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
15 Funds of the charity
Permanent Endowment funds represent grants made towards the building of the Community Centre, which were made on the basis that they are held as permanent endowment, the income from which is freely available to fund the activities of the charity. The balance carried forward represents the net book value of land and buildings, with depreciation having been charged against the balance in the fund.
The majority of funding to rebuild the Community Centre was provided from community gain contributions from the developers of three local housing developments. These developers were Taywood Homes, Crest Homes and Westbury Homes. There were no conditions attached to these contributions other than for specific use to rebuild the community centre.
Apart from the Reddings and District Community Association's own contribution, the remaining balance of funding was obtained from the National Charities Lottery Board, which was granted in 1999. The Lottery grant was awarded after the Objects and Aims of the charity were accepted as meeting the criteria for funding.
Some or all of the Lottery funding may become repayable if the charity does not continue to meet the conditions of the Lottery award. At the balance sheet date, the Trustees are of the opinion that the Lottery grant conditions continue to be met, and that no liability to repayment arises.
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