Charity rnglstratlon number 2751871England and Wales)
KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrRIGunn
MIA V Hawker
Ms J Quartemiain
Dr S H Wilson
Mr S R Kippen
Mrs M A Cayton
Mrs C J F Vanhaeck¢
Mrs S M Camblin
Mrs J D Hale
Charity numb•r
275187
Independent examiner
Mrs D Dann

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
CONTENTS
Pagè
Trustees, report
Independent examineffs report
statement of financial acbvitiès
Balan￿ sheèt
Notes to the accounts
Income ststemenl
10

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their annual report and financial ststemenls for the year ended 31 OecembeT 2025.
The accounts have been Pfepared in accordance wrth the accounting policies set out in note 1 to the accounts
and ¢omply with the Kingswood Village Community A550oialion's IKVCAI governing documént, the Charities Act
2011 and 'Accounting and Reporting by Charities.. Statement of Recommended Pra¢ti¢e 8pplicable lo charities
preparing their accounts in aeeordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021 leffeclive 1 January 2015)"
Objeetivès and activities
The KVCA'S objects are lo promote and support wmmunity life in Kingswood. The policies adopted in
furtheran¢e of these objects are for the provision and management of ￿ngSWOOd Village Hall for Community
events and there has been no Change in these during the year.
The Trustees manage Kingswood Village Hall, organise events in the hall, let the hall to other users, publish °The
Village Voice., whith is delivered free to all properties in King5wood. and, through the KVCA'S drama arm
KADDS, put on Ihealrical produdions. The KVCA also organises or participatés in other activities which
strengthen cornmunity spirit in Kingswood.
The Trustees have paid due regard to guidanca issued by the Charity Commission in dè¢iding what activities the
KVCA should undertake.
Flnancial review
It is the policy of the KVCA that unrestricted funds which have not been designated for a specffic usè should be
malnlained at a level equivalent lo beiween three and six month's expenditure. The Trustèes consider that
reserves al Ihis level will ensuie that, in the event of a signlficant drop in funding, they will be able lo continue the
KVCA'S cutrenl acliwlies while considération is given lo ways in which additional funds may be raised. This level
of reserves has been maintsine(I throughout the year.
The Trustees have assessed the major risks to whi¢h the KVCA is exposed, and ar& satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
Mr J H T Chaffield
MrRIGunn
MrA V Hawker
Ms J Quartermain
Di S H Wilson
Mr S R Kippen
Mrs MA Cayton
Mrs C J F Vanhaecke
Mrs S M Camblin
Mrs J D Hale
IResigned 8 April 20251
l of the Trustees appoTrnted at the 2025 AGM servèd throughout the rest of the year and have continued in post.

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Financial perfomiance
The Trustees arg pleased to report that 2025 was a very successful year in which the KVCA look major steps
towards charity status change and undertook preparatory work and funds-building towards further major
improvement of Kingswood Village Hall.
Overall. the KVCA generated 3 surplus of £46.968. compared with a deficit of £46,107 in 2024. when we
completely renewed the Hall toilets and upgraded the kitchenlfoyer area. This difference is exaggerated by the
fact that in 2025 we were very gratefvl lo receive a grant of £33,924 from Reigate & Banslead Botough Counul
towards the 2024 toilet project.
The Hall OpeT¥ling account, before major improvement expènditurè. prodU￿d a surplu5 of £5,079, compared
with a deficit of £3,771 in 2024. This improvement was largely due to an increase Of £3,381 112OAI in Hall
income, keeping a tight hold on operating costs and lower rouline maintenance expenditu￿.
Our drama am, KADDS. pul on plays in 2025, 'Plaza Suite, in May and 'Kindly Leave the Stage, in October.
These genèrated a financial Surplus of £2,907, almost the same as in Z024. The KVGA put on its very popular
Grand Kingswood Charity Quiz which raised £1,391 for 3 local Charities. and a VE Day 80th Anniversary village
celéb￿￿.0n. the surplus from which was donated to the local branch of the Royal Britssh Legion.
The Village Voice ha5 continued to bring interesting arti¢les and news to all Kingswood residents and Its support
and promole village community aclivilie5. Thank5 to the work of the editorial tèam, advertising incorne rose 8%
to £20,730. Printing Costs have risen as we have switched to a local Redhill printer., despite a slightly hi9her cost
the printing is excellent the delivery much more reliable.
In this year of financial consolidation and preparatitsn for significant further Hall improvements in 2026 and 2027,
we have been able lo increase our overall reserves by £46,969 to sit at £121,280 at year-end. Of this, in line
w((h our Financial Reserves Policy, we keep £30.000 a5 our emergen￿ reserve. roughly equal lo one year's
routine expenditure costs, to ensure that we have time lo adapt to any unexpected inteiruplions to our activities.
We consider the KVCAto be in a strong finanaal position.
The Trtj
tees, report was approved by the Board of TmslÈès.
MrRI
Trustee
Dated.. 20 April 2026
unn

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
I report on the accounts of the KVCA for the year ended 31 December 2025, which are set out on pages 4 to 9.
Respectiv• r•spon$ibilitit$ of Trustees and examinèr
The KVCA'S Trustèès are responsible for the preparation of the finan¢ial stalemenls. The charity's Trustees
consider that an avdil Is not required for this year under sèction 144121 of the Charities Act 2011 Ilhe 2011 Act)
and that an Independent examination is needed.
11 is my responsibility to..
exatnine the financial slalements under se¢tion 145 of the 2011 Act,.
lill to follow the procedures laid down in th& general Directions given by the Charity Commission undei section
14515}{bl of the 2011 Act., and
{iiil to slate whether particular matters have ctsrne lo my attention.
Basis of independent 8xaminerfs report
Indepondènt examinerf$ statement
In connection with my examination, no other matter except that referred lo in the previous paragraph has come lo
my attention..
lal which gives me rèasonable cause to believe that in any m8teri81 respect the requirements..
to keep accounting records in accordan￿ with section 130 of the 2011 Ad., and
li1} to prepare financial statements which accord with the accounting record5 and compty with the
accounting requirements of the 2011 Act..
have not been mel or
Ib} lo which. in my opinion, attention should be drawn in order to enablè a proper understanding of the
financial statements lo be ieathed.
Mrs D Dann
J314-[LL
Oated..

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unre$tri¢ted
funds
2024
202S
Notes
Incomè and ènd
Lettings, advertising ineome and grants
Other income
94,065
3,404
58,342
4,466
Total income and endowments
iture on-
Rent, maintenancg and other Costs
97,469
62.808
50,501
108,914
N•t In¢omellexpenditurel for the yearl
Net movèment in funds
46,968
146.10n
Fund balances al 1 January 2025
74,312
120.419
Fund balances at 31 D•c•mb¢r 2025
121,280
74,312

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
BALANCE SHEET
AS A T 31 DECEMBER 2025
2025
2024
Nots$
Current as5•ts
Dèbtors
Cash at bank and in hand
6,253
124,148
6,447
80,596
130,401
87,043
Credltor¥'. amounts falling du• wlthin
one year
9,121
12,731
Net ¢urrenl as5els
121,280
74,312
In¢ome funds
Unrestricted funds
121,280
74,312
121,280
74,312
The finanaal stslemenls were approved by the board of trustees and aulhorised for issue on 20 April 2026 and are
Sl9ne
tin its behaff by..
MrRIGunn
Trustèè
Mr
Trustèe
awker

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting pollclè$
Charity inforniation
Kingswood Willage Community Association IKVCAI is a UnIn￿rpOrated Association registered under the
Charit￿S Act.
1.1 Accounting convention
The financial statem8nls have been prepared in a￿￿[dancE with the KVCA'S governiryJ document, the
charit￿s 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 lo charities prtsparing their accounts in accordance with the Finan¢ial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" The KVCA is a Public Benefit Entrty as defined by
FRS 102.
The linandal 51alements have departed from the Charities (Accounts 8nd Reportsl Regulations 2008 onty to
the extent reqUI￿d to providè a Iiue and fair view. This dep8rture has involved following the Statement of
Recommended Pracbce lor charitie5 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 accounts are PTepared in sterling, which is the functional Currency of the chanty. Monetary amounts in
these financial statemènts are rounded to the nearest £.
The finan(xal $18temenls have bèèn prèpared under the histori¢al ¢osl convention, Imodified lo include the
revaluab'on of freehold properties and lo include investment properties and certain financial in51rumenls al fair
valuel. The princApal accounting policies adopted are sel out beS0w.
1.2 Golny ¢oncem
At the time ol approving the finanaal statèments, the Trustees havè a reasonable expeetalion that the KVCA
has adequate resources to continue in operational existence for the foreseeable futUTe. Thus the Trustees
continue lo adopt the going concern basis of accounting in preparing the financial Stslements.
1.3 Charitable lunds
Unrestricted funds are available for use al the discretion of the Trustees in furthèrance of their chariiable
objectwes.
Restricted filnds are Subject lo specific conditions by donoTS or grantors 8$ lo how they may bè ustrd. The
purposes and uses of the reslrictad funds are sel out in the notes to the financial statements.
Endowment funds are subject to Spe￿fiC conditions by donors that the capital musl be maintsined by the
KVCA.
t.4 Incoming resourc¢$
Income is reco9nised when the KVCA is legally èntitled lo il after any performance Condit￿)n5 have been mel,
the amounts can be measured reliably. and it Is probable that incomo will be received.
Cash donations arè recognised on receipt. Other donations are recognisèd once the KVCA has been notified
of the donation. unless performance condtlion5 require deferral of the amount.
Legacies are recognised on re¢eipl or otherwise if the KVCA has been notified of an impending distribution,
the amount is known. and reoeipl is expecled.
1.5 Resources expandod
Income and expenses ar8 in¢luded in the financial ststements as they become receivable or due.
Expenses indude VAT where applicable as the charity cannot reclaim it.

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng poliei¢$
{Continued)
1.6 Cash and cash oquivalents
Cash and cash equivalents in¢lude cash in hand, deposrts held al call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank ovèrdrafts a￿ shown
within borrowings in eurienl liabilities.
1.7 Financlal in$truments
Financial instiutpenls are recognised when the KVCA becomes party lo the contractual provisions of the
instrument.
Finanaal assets are offset, with the net amounts presented in the accounts when there is a legally
enfor￿able right lo sel off the recognised amounts and there is an intention to settle on a net basis or lo
realise the assèt and Settle the liability simultane(>usty.
Ba$1¢ r
Inancial asset$
Basic financial assets, which in¢lude debtors and cash arml bank balances, ara ini118lly measured al
transaction pri￿ inclijding transaction costs and are subsequently carried at amortised cost using the effeetive
interest method unless the arrangement eonslilule5 a financAng transaction. where the transaction is
measured at the present value of the futLJre receipts discounted at a market rale of interest. Financial assets
dassified as re￿1vable within one ygar ar& not amortised.
Basic financial liabilltiés
Basic financial liabilities, including Credito￿ and bank loan$ are initially recognised al transaction pri￿ unless
the arrangement constitutes a financing transa¢titsn. where the debt instrLJmenl Is measured at the present
value of the future payments discounted al a market rate of intaresl. Flnan¢i81 liabilities dassthed 88 payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised w51. using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as ¢uirenl liabilities if payment is due within one
yèar or less. If not, they are pie5enled as non-current liabilities. Trade credittsrs are recognised initialty al
transaction price and subsequently measured at amortised cost using the effective interest method.
Dereeognition of financlal Ilabilities
Finanaal liabilities are derecognised when the charitls eontractual obligations expirè or are discharged or
cancelled.
Lettlngs, advertising income and grdnts
2025
2024
Letb'ngs in¢ome
KADDS income
Events income
The Village Voice income
Granls Received
30,958
27,577
5,831
4,772
19,211
950
2,680
20,730
33,924
94,065
58,341

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DEGEMBER 2025
Other incom•
2025
2024
Interg51 received
3,404
4.466
Ren( maintenance and othér costs
2026
2024
Charity expenditure
Rent and rates
Uts'lities and cleaning
utilities Adjustment
Supplies and managamenl
Insurance and licenses
Routine maintenance
KADDS costs
Events costs
Donation5
The Village Voice costs
Major Hall works
Street PSanler Project
Village A¢tivilE5 costs
5,2TK
8,712
5,1fj4
8.396
11.49n
4.438
2,380
10,970
2,956
1,324
3,446
8,804
61,203
233
1,097
5,226
2,644
4,020
2,868
1,094
1,586
9,559
9,517
Charity expenditure
50,501
108,914
Trustees
None of the Trustees received any remuneration during the year.
A paytllenl was made to Herlig Architecture Limited of £1.632 in which one ol the ttustèes family is a director.
This transaction was negotiat6d at an arms, length rate.
Debtors
2025
2024
Amounts falling duè within one year-
Trade debtors
Prepayments and accrued income
3,805
2.448
3,835
2,612
6.253
6,447

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Credltorn: amounts falling duo wlthln one year
202S
2024
Payments receivad on a¢wunt
Trade creditors
Other eredilors
Accruals and deferred income
5,653
1,780
185
1,503
8.977
1,074
145
2,535
9,121
12,731
Unr8strl¢tod funds
The unrestricted funds of the charity comprise the unexpended balances of donations and giants which are
not subject lo speafi¢ conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the Iruslees for specific purpose$.
At 1 January
2025
Incoming
resources
Resources
expended
At31
Decemb•r
2025
General funds
74,312
97,469
150.5011
121,280
Prevlous yèar:
At1 January
2024
Incoming
rèsources
Resources
expended
At31
December
2024
General funds
120,419
62.808
{108,9141
74,312
Operating lease commltrnents
Lèssè•
The KVCA has 3 15 year lease on the property with Reigate and Banstead Borough Council dated 22 March
2013. The euFrenl annual rent is £5,100.
10 Relatsd party transactions
There were no disclosable related party transactions during the year {2024- none).
11 New trust
On 21 February 2025 a new CIO registered oharily was fftated - Kingswood Village Community Association
2025.
On 1 January 2026 all the assets and liabilf(ies of this charity, King5wood Village Community As50cialion, will
transfer to that new trust artd once all the fomalities are concluded this charity will cease. This is anli¢ipaled
lo be completed during 2026.

KINGSWOOD VILLAGE COMMUNITY ASSOCIATION
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Hall
Hall total income
30.958
27.577
Expenditure
Rent and rates
Utilities and deaning
Supplie5 and rranagement
Insurance and li￿nceS
Routine maintenance
5,277
8,712
5,226
2.644
4,020
5,184
8.396
4.438
2.380
10.970
Hall lolal expenditure
Hall Operating SuTplus I (Defiatl
Local Authority grant
Major works
25,879
31,348
5.079
{3.771}
33,924
9,517
61,203
Hall Surplus I (Deficill after grants
29,486
164.9741
KADDS
Income
Expendrture
5,773
2,866
5,831
2,95e
KADDS Surplu5
2,907
2,875
Events
Income
Expenditure
2,680
2,680
4.772
4,770
Events Surplus
Thè Village Voice
Income
Expendtture
20.730
9,559
19,211
8.804
The Village Voice Surplus
Willage Activities
Local grants
Expenditure
11,171
10.407
950
1,330
Village Actiwlies Surplus I (Daficitl
13801
Miscellanèous In¢ome
Interest
3,404
4,466
Prèvious Year adjustrngnt
Water adjustment
1,497
Combinèd net Surplus I (Deficrti
46,988
{46,1071