Charlty number. 268B34
ISE LODGE RESIDENTS ASSOCIATION
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

ISE LODGE RESIDENTS ASSOCIATION
CONTENTS
Page
R•f•r•n￿ *nd Admlnl•trntlve D•t•lls of th• Charlty. Ils TN8t••i and Advl•or4
Tru•t••J' R•port
Independent Examln•fg R•port
St*t•m•nt of Flnanel•l Actlvltl••
Not•• to th• Flnanchl Ststom•nts
10-18

ISE LODGE RESIDENTS ASSOCIATION
REFERENCE AND ADMINISTRATIVE DETA]LS OF THE CHARtTY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR EP40ED 30 SEPTEMBER 2025
Commltteo morn￿￿
C Monlague, Chairman
A Kilsby, Treasurer
A R Meninick
J Hover
W lQlsby
Charlty r•gl•t•r•d
numb•r
268834
R•gl*t•r•d offlc•
Sl Vincents Aven
K8ttering
Northamptonshlrn
NN155DR
Managlng tru•t••* and C D Montsgts•
offlcers
M Lynch
B•nk•r•
Lws Bank PLC
34 Market Straet
KetteriThJ
North8mptonshlrn
NN160AH
Ind•p•nd•nt •xamln•r
Rebecca Hughos
MHA
Century Housè
Th6 Lakas
Northampton
NN4 7HD
Pagè 1

ISE LODGE RESIDENTS A%SOCIATION
TRUSTEES. REPORT
FOR THE YEAR EhlDED 30 SEPTEMBER 2025
The Trusts•$ prwftt thgir annual re￿rt together V*ilh financial ststgments of the Charity for Ihe 1 Octobèr
2024 to 30 S&pt•mb•r 2025. The Trustees confirm that thè Annual Rewrt and financial statements of the charity
¢￿pIY with thé currènt statLttory requi¥ements. the fequirements of tha charitable g¢)veming docurnent and th*
provisions ol thè Statament of Recommended Practic& ISORPI 'Aceounting and Reporting by Charits8S'
applicable to charities prèpanng thelr accounts in aCc￿￿8n¢e with Ihe Finanual Rèporb'ng Standard applThble In
thè UK and Republic of Irejand IFRS102118ffective 1 Janvary 20191.
Obl•etlv•• and •ctlvhl••
. Obl•ct•
Th• obl8¢t$ of t￿ Assocl8Von shall be..
To promot0 th• b8￿fit of th• Inhobll•nts cl the lu Park, 190 VIMage and Lodg& F8rn1 E$lal¢s 01 Ketterlng and
th6 nelghbourhood Ihereinaftèr cal￿d Ihè Area ol Ben8f¢fi vthl dists'nction ol sex or of pJ1￿C&s, religious or
other opinions by assoclaling th8 local aUthor[t￿5. volunlary organisations and inhabitsnts In a ¢ommon effort to
advance educailon and lo piovldè facllitiè$ in the interests of 80clal welfare for recrè8tSon and ￿lsUre.tIme
OCCLtrpallon w+lh Ihe object ol improving lh& conditions of lrfe for the said inhabllants
To establlsh or to socur8 th8 èslablishmenl of a Comm¢Jnty Centre Ihereln8ftèr ¢alled Iho Centra'l and to
maintain and monag•, or to co0￿rat$ wlh any local statutory aulhority In thè malntoftance and manag6m•nt of,
such g centra for actlvMl88 promot￿ by thtr ABsociation and hs constituont bodO8s in lurthorance of lh8 abov
objecis.
Tho Assodallon ha$ confimed Ihat they have pakl rogard to th• Charity Commlssh)n's guld8nco on public
benofil.
b. Adlvltl•• und•rtak•n to a¢hl•v• obl•cllv
The A$80¢iaUon confjnued lo provide recroatkinal f8(#libe$ fc* lh& I￿al Inhabitants.
c. AFMS And oblèetlv•• for 2024R025 and ¥lgnlficant •ctl¥lll••
The AsBoc*b'on has continuad and conlnuè to provKlo recreational activltles for ts m8mb•rs.
Page 2

ISE LODGE RESIDENTS ASSOCIATIOM
TRUSTEES. REPORT ICONTINUEO}
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Achl•v•m•nts and p•rfornianc•
Flnanclal r•vloW
a. Goln9 conc•m
Aft8r making appiopriat8 enquliios. thfj Trustees have a re880n8ble expectation that the Charity has #dtrquate
r8sourc8S to continue in operalKJnal gxistence for the foreseeable future. For this r8ason, they continuè to adopt
tho golng concorn basis in w8paring the financi815tatements. Furiher details regardir¥J the adoption ol th8 going
c￿C•M basL8 can ba fouThl in th8 a¢eounting FI)1￿19$.
b. R•••rv?¥ pollvi
11 Is thè polty of th8 As8LxtstkJn lo hold r•s¢ry08 In its current account ￿lch hava not yat committed or
dg8lgnat8d for Any particular purposg.
How8ver, at tNs lav81 th8 trust8•s ¢onsider that In the short tenn they %wiuld ho￿ Insufficlent r8$ources to be
8bl8 to contlnuo th• curr8nt acOvrf*&s d th* A$8ooation in the event of a reducdon In fundln9. They therefore
monltor the aclivty and cash atN1 bank baLqn¢e$ M a daity basis.
c. Inv•¥tm•nt• poll¢y
Thè trust#•s ec￿sIder th8 Assoclafy¢)n insufficient lunds for them lo b& Invest•d for th• lorKJor tomi. Al fttrnd6
not r8qulred for Immedlat8 use ar8 h¢kl on interest bearing bank deposii.
d. Gr*nt m•klng pollcy
Tho polky of the trustms Is not to m&k8 grants to indivhttuals tx othor charities.
. Ch*ng•i In flx•d •M•ts
The mov8m8nts In fixod assats 8r8 sel tyjl in note 8 to Ihe financkil statements.
l. Fundlng
The trustèès 8r8 S8tisfi8d that. t(¥e¢her wilh Ihelr inton￿ lo bulhl up additson81 free reserves. the Asso¢iation's
8$sets attribut8bl8 lo èach of rts lurbds are avaiLqble and adequate to fulfil its obl*afjons sn re￿Il0n to thos8
fLtnds.
Page 3

ISE LODGE RESIDENTS ASSOCIATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
. Fln•n¢lal r•¥l•w
The funds of the Associat#)n have been applkd In providing f(w the rA)nlinuing w)rk of the Association for tho
residents of the Ise Lodge Estste during the year. The financial posthon al the balance sheet date is consvjerèd
satisfactory.
There was a surplus for Ihe amountiThJ to £2,22512024: def￿. of £828)
Unrestricted fund5 al 30 September 2025 amounted to £43,307 12024.. £41.0821. R¥$trlcted funds at 30
September 2025 amounted to £nil12024.' £nill.
The 13¢ Lodg0 Rtssld•nls AssociatTh continue8 to Supp￿ thè fwndal n8od of 180 Lodgo Commvntty C8ntre
Limlted.
Ise L¢>dgo Communty Centre Lirnited m•Je a surF4us of £1.735 12024.. dgfidl ot £2,835) on a lumov8r of
£106,571 12024.. £101,182). Share capitsl and resery8s amount to o dar￿it of £61.69912024.. £63,434).
Struetur•, goY•rnanc• and m•n•g•mgnt
Con•lltutlon
Is• Lodge Residfrnts Associglon Is ragl$tw¢d #s a ¢hartty and was set up by a Twst d•8d.
The Assoclallon ts established under a eonsltution adopted 24 Sepiombw 1973 and 8m•nd8d 15 February
2005 and Is governed by Irustoes elécted by Its m•mbers.
b. M•thods of appolntm•nt or •l•ctlon of Tru•t••4
The management of the Charity Is tha rnSFons*Jilty of thtr Trusl¢o$ %tho are elected cO￿pt•d undor the
terms ol th8 Trust deed.
¢. R•l*tlon*hlp wlth IM Lodg• Communlty C•ntr• Umh•d
Is6 Lodge Community Centre Limit8d Is by Ise Lodge Res￿entS Assoclation and Shares ar8 held
by C D Montagu• and M L￿ch •$ trust8¢5 ¢or Ihe Associal￿n. The company was créatsd In September 1991
after consultation ￿￿h th• Charty Commission and H M Revenue and Customs to divhJg the trading activitles116
the barl from th¢ ¢har1tsts￿ acimltes.
By tho lemi¥ ol it$ rukns. Ihe company is required to transfer Ihe wholè of its surplus each ￿aT to Is8-Lodg¢
Res￿entS Assocl8titin ty direct transfer under deed of covenant.
Currently Ihè amount rrned lo Ise Lcmyge Res*Jents Associalkn Is £83,441 vthich represents service charges and
other amounts over paid or over allocated. The company has no m8ans of discharging this debt. Accordingly, tl)e
trustees have agreed lo lake no further Servi￿ charges or oth8r ami)unts tsntil this defiTh't has been restor8d.
Th8 trustees recognise that repayment of the dèbl fiom Is# Ltssgè Communty Centre Llmlted unlikely, and
therefore a provision has been induded for r￿4￿COV￿. Any amounts recovered in the future will bè rÈeognised
whon receNed.
Page 4

ISE LODGE RESIDENTS ASSOCIATIOM
TRUSTEES. REPORT ICONTINUEO)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
structurn, governanc• and managern•nt {contlnu•d}
d. Org4nl•atlon
Th8 ITUSt8es consider all sMJnrficant axpandilurs arKI other r8que5ts at their meef¢ngs. The committee handlés all
08n•ral admin*stration and othèr mattèrs and rsfws to the trustees a5 appropriate.
•. Tru•t••
Th• managing trustees and offlcers ar•:
C D Montsgu8
M Lynch
trust8&S ar• el•ct8d byth• m8mbafS fof #n ind•finite perKMI unll resignation or removal.
f. Publ1¢ bgn•fft
The twsteoB of th& AssocLqtion accept th• noed to rngard to tho Ch4rity Commi8skJn's guld8rice on publ1¢
b&nalli.
Thay recognise thal il is thelr r8spon8lbllty to onsur¢ Ihal the bonefts offered by the charlty 8r• rnall$od by
promotlng the chartty wthln cwnty.
The alm Ss set out In the RaFQrt of lh• Trustw$. The orggnlsallon btsllths In belng falr. op8n and Indus￿.
. Cammltt
The Associatlon's comrnitt•o Mem￿18 arn..
C Montague {Chalmianl
A Kilsby (Treasurer)
A R Mènlnlck
J Hov•r
W Kilsby
The committ88 membèrs aro ¥fe¢t•d at thg Association's AGM lor cm ￿ar. The mwnbèrs #it•ndlng the AGM
te them onto the committè8 indi￿du81ty.
h. Rlsk manag•m•nt
The Iruslee$ concluded a review of the major risks faclng the Assoaation. This rèvlgw is being used to Idèntlfy,
monitor and control Ihe5e risks to mitigale any impact that they mpht ha￿ on thè Assor48tion in the luturo.
l. Tr•lnlng of trust••$
Thére Is no fomial tralnlThJ programm8 for trust￿.
Page 5

ISE LOOGE RESIDENTS ASSOCIATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 202S
Structurg. gov•manco and manag•m•nt leontlnugdl
l. In¥•¥tm•nt pgww¥
There is no reference to spocKic invèstm•nt power in the Declaration of Trust. A￿ordInglY. the investment POW8T
of the tTUStee8 and those applkabla to charitable funds ￿ currently a proM51on by Ihg Trustee Investmènt Acl
1961 and the Tnjstee Act 2000.
stht•mgnt of Tru¥tW8' r•spoTr•lbllltl••
The Trust8os ar• also t￿ dlrth of th8 Charity fLV pury>os•¥ of c¥)mpany18wI ar• responslble for
preparing the Trustees. R•port and the financial 6tstaments In attordance wth applicable Law and Unlled
Q'ngdom Accounting Standards {Untsd Kmgdom Gen8raUy At￿pted PractKel.
Ctsmpgny Jaw r•qulres Ihe Trustees to prepar8 financial slalements lor each finandal . UThJer ¢ompany law, tha
Trustaes must not approv¢ the financial slaiements Unl￿ thsy arts $ati3fied that they give 8 tm8 ar￿ falr vlew ol
ihe stata of affairs of the Charity 8nd of its irtcoming r6sourc8s and appI￿ation of resourc&s, Including its income
and expendllure. for Ihal perbd. In prgparing these finandal slatgmonts. tho Trustees ara 18quirnd to..
select suitable ￿cOUntIng kYJlici•$ and then appty Ihem c0ns1slent￿.
observe the meth¢)ds and prlnclw of tho Charitie5 SORP IFRS 102)..
m8ke lud9mènts •nd accounting estimaies Ihat are roa51)nable and wud8nt'.
stale wheth8r appIt￿blO UK AccountirvJ Standar¢Js IFRS 1021 have been follow8d. 8ubl•ct lo any matorlal
departures dLsclosed and 8xplain•d In the flnandal statsm6nts'.
pr8par8 tho financial statements on tha w'ng basis unless it Is Inapproprl•lo to presumo that the
Charity wll Contin￿ in busine$3.
The TrusteeB are res[￿sIb￿ for kwiThJ *Jequate accounllng roeofds Ihal aro sufficient to s￿￿ and explaln
the Charity's Iians8ctKJns and dlsck)se with reasonabk accuracy at èny time the financlal posits'on of the Charity
and enable them to ensvm Ihat thè financlal Statements comply vAth the Companies Act 2006. They are also
responsible for safeguarding th8 assets ol the Charity and h8ne8 for tsking reasonabJ& steps for the preventlon
and detectson of fraud and oth8r iff4gu*rrtio5.
Appfoved by ord&r of thg Memb￿ of the board of Twslo•s and st9￿d on thelr behalf by..
C Montagu•
rusto81
Oalg.. 10
Page 6

ISE LODGE REsIDE1￿s ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Indopendent Examln•rf4 Report to tho Tru•t•M of Is• Lodg• RMld•nis Assodatlon {Ih•
Charlty'l
I rèport to the charlty Trust￿$ on my •xomln•tknn of acg)unts of the Chanty for the ￿al endod 30
S8ptembor 2025.
R••pon¥lbllltlo¥ *nd B4•1• of R•port
As lh• Trustees of the Charty arn i88p￿SIbl0 lor thè pr•paToliry) of tho a¢¢ounts In accordance wlth Ihe
requirements of the Charities Act 2011 I'ihe 2011 Adl.
Hovlng $01Ssfi8d mwtl Ihat th• •¢cwnts of th• Ch•wty aro nol requir￿1 lo be audiied under Part 18 of thè 2006
Act And ara èllgibla for Indèpgndent t￿minab￿n, I rtsport in respect of my examination of th& Charitvs accounts
Carried out und&r $8¢tlon 145 of th¢ CharititrS Act 2011 Ilhe 2011 Act'l. In cal￿'n9 out my 8xamlnation I have
lollowod the Dlr•¢tiorts ￿¥¢n by the Chality CoMmiss￿n under section 14515llbl of th• 2011 Aet.
Ind•p•nd•nt £x•mln•rf• Stat•m•nt
I have ¢ompW8d my ex8mlnalkni. I confim that no Matte￿ have com8 to my attenkn In connedon wllh th
¢xamln8tt¢n g*vin9 me ¢auso to belw6'.
accounllng records not kopl In res[￿cl Lrf th• Charty as rnquir•d by $e¢tlon 130 of the 2011 Act.. or
th¢ 4¢¢ounts do not accord those records; or
the accounts do not comply wth th¢ a¢¢ounting requirerwbents of sectlon 396 of the 21K)6 Act oth&r than
any raqulrement that accoLFnts giv& a Yrug #nd lalrf view which is not a matter considered as part of
on independenl examlnaLknn', or
the ar￿Unts have not Ixen prep8r8d in accordance wth the meihc#Js and pdndplas of Ihè Stslemenl of
Recommended Practsc* accounling and reporting by chari118s lapplicabl8 to eharitlos preparing Ihelr
accounts in accordance wllh the Financwl Reporl¥Jg Standard appl*ab￿ in thg UK and Republlc of
Ireland IFRS 10211.
I have no concems and have come aCTOSS no olh&r Matt•￿ In eonnèction wlh the examinalkjn to which
attention should be drawn in thls report In order lo enab18 8 propèr understandlng ol the accounts to be roacheil.
This rtrport Os made $dely to the ChariV3 Truslees, as a boty, In accordanc8 *ith Part 4 of the Charitl8S
(Accounts and R¢portsl Rggulath'ons 2008. My work has been undertaken so that I mkJht statè tts the Charitys
Trustees Ihoso m8ttw5 1 am requiied to state to Ihem In an Independent Ex8mlnafs R&port ¥nd for no other
purpose. To the fullest extent pennrtted by law, I do not accept or assume rasFonsibility to 8nyDne other than the
Charity and the Charrtls Trustees as a bc*Jy. f￿ my ¥KJrk or for this r8F4Mt.
Slgned..
Dated: Il JJ,qe lol6
Rèbecca Hughes
Bsc (Hc￿l FCCA
MHA
Chartergd A¢countsnts
Century House
The Lakes
Northarnplon
NN4 7HD
Paga 7

ISE LODGE RESIDENTS ASSOCIATION
STATEAIENT OF FINAACIAL ACTIVITIES (INCORPORATING INCOME AND EXPEND￿uRE ACCOUNTI
FOR THE YEAR ENOED 30 SEPTEMBER 202S
Unr•8trlet•d
funds
2025
Total
fund
2025
Totsl
fvnds
2024
Not•
Ineom• from:
Charitable ¥etS%AIIgs
Investments
25.054
11
25.054
11
21,571
28
Total Ineom•
25,065
25.085
21.599
Ex￿n￿[lUt& on:
Charitable actiwties
O¢h&r oxwndltur¢
14,900
16,180
6.265
Total •xp•ndltUf•
22.840
22.425
N•t mov•m•nt In fund•
2.225
2.225
18261
R•conclllatlon of fund•".
Total lund$ brought lornyard
Nel movament In funds
41,082
2,225
41.082
2.225
41.908
18261
Totsl fund• carrl•d lo￿•rd
43.307
43,307
41,082
The Statement ol Fknandal ActNlbes Includ•s 811 g￿ft8 and los￿ rwnised in Ihe year.
The notes on pagtrs 10 to 18 form part of thes8 financlal statèments.
Page 8

ISE LODGE RESIDENTS ASSOCIATION
REGISTERED NUMBER:
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
202S
2024
Ilot•
Flxed a•Hts
Tanglble B8sets
40,174
40.553
40.174
40,553
Curr•nt a8o•t•
Debtors
Cash at bank artd in hand
599
4.529
4.457
5,128
4.457
CuTrnnt11oblllll••
Cr¥dltOfS.' amounts falllng due withln one
y88r
10
11.9•4
13,9281
N•t ¢urr•nt u••ts
3.133
529
Tot*1 4••ots IM• ¢urr•nt Ilablllt
43,307
41,082
Total n•t ¥••t•
43,307
41.082
Charlty fund•
Restricted funds
Un￿$trI￿￿ funds
43.307
41,082
Total lund•
43,307
41.082
Th• fthanc6al statomonts ￿re approved and aut￿nSed for Issue by th8 TNsto0s •nd signed on their behglf by..
C MgntagU•
(Trusteel
Date.. _
The notes on pages 10 to 18 fomi part ol these finan081 $latements.
Pagg 9

ISE LODGE RESIOENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
AGcountlng pollclo•
1.1 8asls of pr•paratlon of flnandal statmnts
The financial ststements have been Prepared in accordanc8 the Charltlès SORP IFRS 1021-
Accounting and Repwts'ng by Chanties". Staiement of RecommeThJ8d Practica appllcjble to chariues
preparing their accosjnts in ac￿rdanCe with the Financial ReFQrtfftg Standard appl*ablo in the UK
and Republic of Irdand IFRS 1021 (effective 1 January 20191, th8 Finanual Rèportlng Standaid
applirable In the UK and Re￿bI￿ of Ireknd IFRS 1021 a￿1 th8 Chgrttkn$ A¢t 2011.
Ise Lodge ResKtents Association meets th8 definilknn of a publk benafit éntty undgr FRS 102. Assets
arHI liabllth'es are Inthlty recogni80d at hi81orul cost or transact￿n valuè unless oth0￿$e stated in
the relevant accountsng poucy.
1.2 Golng conc•rn
The trustees are Satsf￿ that the charitys assats arn availabla and ad8quat• to fulfil Its obllgallons
and meet its liabllrties as Ihoy lau due. Th8 finandal stat8m8nts are th8r8for8 propar¢d on a golno
¢onrom baso.
1.3 In¢om•
I Income is recognised once the Charity has entiUement to th• Incom•, It Is probabkn that tho
Income vlll b8 receNed and the amount of Income rnceW0b￿ can b8 m•&sur8d rolkbty.
AM Mo￿1￿ry ¢Jonaltons and gwts are Induded h full In the flnandal 8iatsm•nt$ vthen reCe￿able,
provided thal Ihgr8 are no dor￿-1mpoSed restrICt￿n5 as to the ilmlng of th8 rèlolng 8X￿ndit￿re. In
which case Tecogn¢tion is deferred until the p[￿0￿J111on has beon met.
Granls are included in the Slalement of Flnancial Activrtiès on 8 rec•ivabl• basi$. The balance of
income received lor specffK purposes but nol exp8ndod during th• p8rTrod 1$ $I￿n in the relevant
funds on the Balance Sheet. Where Income is rocoivod In atlvanca of èntikment ol receipt. Jts
re¢Ognit￿n Is delerred and included In creditors as deferred inc¢Mn&. Wh&r& entsuemenl occurs
b￿Ore Income l¥ recelved. the Income 18 accrued.
Irrtere8t on funds hekl on deposlt Is i￿1￿Jed %th•n r￿a￿abl9 and th& amount can be m￿Sured
rellabty by the charty. this Is rwjnnalty upon Th)tsficakn of the Intarast ￿ld or payablo by the Bank.
Other income Is reccrfJnlsed in the peric¥J It Is ff8ceiv8bb and to extent the goods hav•
been prOV￿ed or on completh)n of ihe ￿1V￿.
1.4 Exp•ndEturn
ExpoThJiture Is r8cognls•d one8 thèr• i% 8 Fegal or rA)nstru¢tivty obligation to transfer erL)nom5c banafit
to 8 third party. it L% probable that 8 transfgr of economic benefits will be required In settlèmènt and
U)è amount ol th* oblvaation can be measured reli8bty. Expendittjre is classified by activty. Th8 costs
of 8a¢h athity ar8 made up of the total of direct cosls arHJ shared costs. induding support costs
involved in undertaking each activty. Direcl costs attributable to a siThJb acbvity am alloc8ted directly
to that actNty. Shared costs ￿lch conlribute to more ihan activity and support costs which are
not attributable to a single aclivity are appOrt￿ned between those adivrt￿s on a basis consistent wth
the use of resources. Central staff costs ale alk)cat8d on tha basis ol timg spgnl. and depreciation
charges allocated on tho pO￿"on of th• a￿t'S usè.
Page 10

ISE LOOGE RESIDENTS ASSOCIATION
NOTES TO THE HNANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
countlng polkl•• IGontlnu•d}
1.4 Expèndltur• Icontlnu•dl
Exponditur• on raising lunds indudes all expenditure incurréd by thg Charity lo raise funds lor Its
charitsbl8 purposès •rKI indudo$ costs of all fundraising activili•s awnts and r￿-char¢tabl8 trading.
Expendltum on ¢haritsble #thlties Is incurred on directty und•rtaklng th• 8¢tlvitto$ *fiich further tha
Charftys oblèctives. as well as any as%)cia¢ed support costs.
All exFeThJilure b incluslv8 ol Irre¢ov•rabltr VAT.
1.5 Int•r•8t r•c•lvabl•
Interest on funds hèld on dopoBtt ts Included Vrt￿n Tecelvablo and thg amount can be moasurod
r8ltably by Ihs Charity.. Ihis is normalty upon notsfution of lh& intor¢sl p8ld or payable by tha
Institutlon ￿th %thom th¢ fur¥Js are deposited.
1.6 Tanglbl• fix•d •*Mts Ind d•prnclatlon
Tanglble flxed 8$s¢t$ •ro initialty recognlsed at cost. Aftor recognit￿n, undor th? cost model, tanglbl•
Ilxed asseis arè m8asured at ¢osl 188$ accum¥Jlated d&pr8ciathJn and any a¢¢umulaled irnpoirment
lossas. All costs sneyrred lo brirKJ a tangib￿ fixed asset into Its intendèd ￿rkIng condits'oTh should b&
Indudat1 in lh• mwuf•menl of (y)st.
D8pr8eLqtlon is ¢harged sts as to altocate the cost ol tsng￿ fLx8d 088ets l•$¥ thelr rasldual valu•
over their estim8t8d usèlul liv¢5. on the lolb)wng basis..
Doproclatton Is wovidod on the folltswing ba5i¥.'
Bulldlngs
8ullding IMpr￿ments
Pla￿ng fi8￿$
Flxturés and fimlngs
3% stralghtll
20% straohl11
10% Stra￿h1 lin8
10% reducing balanco
No furthor d¢pr¢¢Ial￿)n Is charged on freets>hJ land And t￿tIld1r@S •8 in the opinbn of th• committee,
th8 v8luè shown either less than or eq¢&al to tha mArk8t valug of the land.
1.7 D•btorn
Trad• and other debtors we recognls•d at thè s8tU8mont 4mourrt after any Ifade dL8count offe¥ed.
Propayments are valued at the amount prepoid not of any tradB dr6counts due.
1.8 Cash at bank and In hand
Cash at bank and in h8rKI ￿cludeS cash and s*￿t-le￿n hvJhly liqukl Invosknants ￿￿1 • short maturtty
of thr80 months frryn Ihe date of acquisit*)n ￿ o￿n1￿j of the d8F*Xit or simlL8r account.
Page11

ISE LOOGE RESIDENTS ASSOCIATION
NOTES TO THE FINAJ4CJAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
A¢￿untIng pollclo¥ l¢onttnu•dl
1.9 uabll1l1￿ and provtsSons
Liabilities are recogni8ed when therè Trs an tsbJi9ation at the Balanc& Shaèt date 8$ a result of 8 past
ant. il Is probable that a transfer of aconomic benefil wll be reqLtired In soluemenl, and tha amount
of tho settlement can be esthmat8d faliobty.
L(ablllUg$ are recognised 8t the amount th81 the Chafity anlicapatos it wll p•y to Settle the debt or tho
amount tt has rttelv&J as a¢fvanc•d pa￿n$nts for Ihe goods or il musl provide.
Provislons aro measu￿d al the best •slimatè of tho amounts 1oquirod to sgtug the oblwalknn. Wharo
th8 trffact of th¢ t+mg value of money is matarial, thg provish)n is based on th• present value of thos¢
amoLtnts. t1iseounted at the p￿taX discount rale that reflects the iisks spatsnc to the liabilty. Tho
Ltnwindlng ol thè dI$￿U￿1 IB recognised In lhè Slat¢menl of Financial ActM'tlè$ as a flnance cost.
1.10 Flnanel•l In•trum•nt•
Tho Char5ty onty has finanek?l a$￿ts and financial Ikibllitlas of a klnd Ihat qual￿ 88 ba$1¢ Ilnanci81
Instrumortts. 8asK financi81 instrum•nts are iniually recognlsad at tr4nsacb.on value and Subsequently
measurèd 41 Ihgir setuemont vatuè wlth the exceptkn ol bAhk loans vthlch gr• 8ub4equently
measured at amortSsed cost ustng the frff•ctiv¢ int8r95t melhc¥J.
1.11 Fund •ccountlng
General fttrnds Arè unwtrlcted funds 8f8 availaue for usa at Ihè di$¢rebon of th8 Trytsl8e8 in
lurthelonce of thè genefal objectlves of tho Charity and vknlch havè nc*t been desHJna18d lor other
Pu￿08•$.
Investment Income. galns and10&8es ar• alhxated to the approprfalo lund.
Incom• from charltabl• •ctlvltl••
Tot•1
fund•
2025
Total
funds
2024
fvnd•
2025
Hlre of centr8
25.054
25.054
21.571
Page 12

ISE LODGE RESIDENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Invg¥tm•nt In¢omo
Unrwstdct•d
funds
2025
Total
funds
2025
Total
fund$
2024
InWstm￿l incom•
11
11
28
Exp•ndlturn on ch•rlt•blg •ctlvlti
c￿ta af rnl•lng ¥olunt*ry Incom•
Unr••trlct•d
fund•
202S
Tots
fund•
2025
Total
funds
2024
Rates and InsurarK•
H6Atiro And Itghting
Malntenance and e￿anIng
T?￿phOne
Indop8nd•nt •X8mln8lh)n
Sundry
D$prtsclafjon- fumlture and equlpment
3,164
3.104
6,600
2,238
1.205
751
$65
3,370
7.358
1.330
1,220
2,283
178
421
2,236
1,205
751
379
379
Totsl 2025
14,9
14.900
16.160
Page 13

ISE LODGE RESIDENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Anatysl$ of oth•rgxpgndKurn
Unrnstrletsd
fvnds
2025
Total
2025
Total
2024
ProvLsion of non-reeov•ry from Is• Lodg8 Community Cantre
Llmilod
7.940
6,265
Ind•p•nd•nt •x*mln•e• T•muMratlon
The Independonl examinerfs remunoralkn amounts to an Independont ￿mInOr feo of £751 12024 .
£2.2831.
Tru4t•••' r•mun•railon •nd •xp•n••s
Durfng tha ￿ar, M Trnst0￿ any rtmuneration ￿ other b8neffts12024. £NILI.
DurfThJ the ￿par end￿ 30 S&pt•mb¢r 2025, no Trustee expens￿ hava ba•n In¢urrod12024- £NILI.
Page 14

ISE LODGE RESIDENTS ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR E14DED 30 SEPTEMBER 2025
T•nglbl¢ flx•d ￿ty•t￿
Fumltum
Fumlture
•nd
and
•qulpm•nt ￿U1PM￿nt
Ptsylng
fl•ldsn•nd
Bulldlng•
Tota
Cost or v*lu•tlon
At 1 Octobèr 2024
51.330
175.276
3.500
82.286
312.392
At 30 September 2025
51.330
175.276
3.500
82,286
3t2,392
O•pr•clatlon
At 1 October 2024
Charge lof the year
51.330
138.511
3,500
78,498
379
271.839
371
At 30 Sopt8mb•r 202S
51,330
138.511
3.500
78.877
272.218
N•t book valu•
At 30 S&ptemb8r 2025
30.765
3,409
40,174
At 30 S8pt•mb8r 2024
38.765
3.788
40,553
D•blors
2025
2024
Amounts dua from Ise Lodge Communlty Contre Umit¢d
Loss provSsion for nryprecovery
Other debtors
63,441
{63.441}
55.501
155,5011
Page 15

ISE LODGE RESIDENTS ASSOCIATION
NOTES TO THE FINAhtCJAL STATEME1￿5
FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. Crèdltors: thounts f•lllDg du• T*lthln on• ye
2025
2024
VAT
Accrua13
1.915
3,834
1,995
3.928
11. St•t•m•nt of fund•
8tst•m•nt ol fund•- curr•nt y•¥
Bal*n¢• 4t
30
S•pt•mb•r
2025
8al•nc• at 1
Octob•r
2024
In¢•n￿ Exp•ndltur•
UnrMtrfct•d fund•
G8noral Funds
41.082
25,065
122.8401
43.307
Stat•m•nt of fund•- prfor y•ar
Balance Bl
30
Septembar
2024
Balanc• at
1 Oetob
2023
Inc￿• Eyndllur•
Unr•*trtct•d fund•
Gengr81 Funds
41.908
21,599
122.4251
41.082
Pagè 16

ISE LOOGE RESIDENTS ASSOCIATION
NOTES TO THE FINANC￿ STATEmETr￿S
FOR THE YEAR ENDED 30 SEPTEAIBER 2025
12. An4tyslJ of net as¥•ts b•twe•n funds
AMly•l• of not b•lw••n fuftd*- ¢urr•nt y
Unr•strlcl•d
funds
2025
Total
fvnds
2025
TaTrJlble Ilxed 48s8ts
Current assots
Cr8dltor8 due within one ywr
40,174
5.128
11,995)
40,174
5,128
{1,9951
Tothl
43,307
43.307
An•lyili of n•t a¥••ts b•tw••n fund•- prfoT y•af
Unrestricted
lunds
2024
Total
fund5
2024
Ton91b￿ hx•d 4$8ets
Current assets
Crtditors duo vhtNn ono
40.553
4,457
13.9281
40,553
4.457
13,9281
Total
41.OB2
41.082
13. Contlng•nt Ilabllltl•s
The Aggociation had ￿ contSThJent ILablNtth at 30 S•ptsmbor 2025 or 30 Septambor 2024.
14. Capltal commltnwnls
The A550cialion had Cap1￿ commrfments a130 September 2025 or 30 Saptambgr 2024.
Page 17

ISE LODGE RESIDENTS ASSOCIATION
NOTES ro THE FINANCIAL STATEMENTS
FOR THE YEIR ENDED 30 SEPTEMBER 2025
15. Rolated party transactlon•
During th¢ ygar, in the nonn￿ C￿rse ol business. th8 folk)wrvJ transllk)n$ took place wth 198 Lo¢lge
Communrty Cgntre ￿rnrted. the subs*Jbary lthited company.
As at 30 September 2025, Ise Lodgè Communty Centre 0￿$ £83.441 12024.. £55,501> to Iso Lodge
Rè51d8nts AssockglKJn in resF4ct to thè inlercompany k)an account.
DurfNd lh8 year. Ise Li*Jg8 ResbJ&nts Assctiathjn rncharg•d to Ise lodge Community Contre £1.787
12024." £1,929) In respect of rates and £6.601 12024- £7.3591 in respoct of h•at and light.
During th• yéar, Is¢ Lodge ResNJent8 A8sodakn w83 rtcharged by Ise lod90 Communty Centra £1,397
(£1,974) in r¥spg¢t of inSUTarice.
Page 18