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2025-12-31-accounts

CC - Trustees' Annual Report (TAR) - 2025 260423

Trustees’ Annual Report

From(Period Start Date) To(Period End Date
1stJanuary 2025 31stDecember 2025
Charity Name Charity Registration
No.
Devizes and District Phab Club 282543

1 Objectives and Activities

SORP
referen
ce
Summary of the purposes
of the charity as set out in
its governing document		 Para
1.17		 “The objects of the club shall be the relief of illness,
sickness and suffering of physically handicapped
persons resident in the Devizes and surrounding area
of Wiltshire, by bringing such persons into closer
association with the able bodied people and the
provision of, or assistance in the provision of, facilities
for recreation or other leisure time occupation of
such persons.”
Summary of the main
activities in relation to
those purposes for the
public benefit, in particular,
the activities, projects or
services identified in the
accounts.		 Para
1.17
and
1.19		 • Run weekly Club Membership Sessions
including craft evenings, talks etc
• Arrange regular Day Trips for Members to
places such as the theatre, seaside etc.
Statement confirming
whether the trustees have
had regard to the guidance
issued bythe Charity		 Para
1.18		 The Trustees are aware of the guidance and follow it
wherever appropriate.

Page 1 of 9

CC - Trustees' Annual Report (TAR) - 2025 260423

Commission on public benefit

Additional information (optional)

You may choose to include further statements where relevant about:

Policy on grant making Para
1.38
Policy on social investment
including program related
investment		 Para
1.38
Contribution made by
volunteers		 Para
1.38
Other

2 Achievements and Performance

Summary of the main
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para
1.20		 The charity continued to meet its objects by regularly
bringing its members in contact with each other and
other members of the broader community.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para
1.41
Performance of fundraising
activities against objectives
set		 Para
1.41

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CC - Trustees' Annual Report (TAR) - 2025 260423

Investment performance against objectives Para 1.41 Other

3 Financial Review

Review of the charity’s
financial position at the end
of the period		 Para
1.21		 Club Account P&L
Club Account Balance Sheet

Page 3 of 9

CC - Trustees' Annual Report (TAR) - 2025 260423

Transport Account P&L
Transport Account Balance Sheet
Statement explaining the
policy for holding reserves
stating why they are held		 Para
1.22		 CLUB
The Club Current Account is for the day to day running
of the charity and should not hold above £5,000. Any
excess funds are transferred over to one of the
TRANSPORT accounts towards future replacement of
the buses purchased by the club.
TRANSPORT
PHAB Transport has three bank accounts.
• The first named 'day to day running account
covers the dailyrunningexpenses of the

Page 4 of 9

CC - Trustees' Annual Report (TAR) - 2025 260423

organisation. For example, fuel, wages and
other costs to carry out the organisation's
services.
• The second account named 'minibus
replacement reserve' is a savings account,
designed to save for a new minibus given that
each vehicle used by the organisation will
need to be replaced eventually. This account is
also used to cover emergency expenditure, for
example major repair work on a vehicle.
• The third account is a fixed interest savings
account. This holds the majority of the savings
for the minibus replacement and provides a
higher rate of interest whilst the money is not
being currently used to fund a replacement
minibus.
Amount of reserves held Para
1.22		 See above Balance Sheets
Reasons for holding zero
reserves		 Para
1.22		 N/A
Details of fund materially in
deficit		 Para
1.24		 N/A
Explanation of any
uncertainties about the
charity continuing as a
going concern		 Para
1.23		 The Club is at a significant organisational crossroads
due to:
• The planned retirement of the current
Chairman, with no successor identified
• The sudden loss of a key volunteer responsible
for transport maintenance
• An ageing volunteer and organiser base
• Increasing reliance on a small number of
individuals
• Uncertainty around the continuation of
transport funding
Without action, these issues present a risk to the
Club’s sustainability.

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
anyfundraising)		 Para
1.47

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CC - Trustees' Annual Report (TAR) - 2025 260423

Investment policy and
objectives including any
social investment policy
adopted		 Para
1.46
A description of the
principal risks facing the
charity		 Para
1.46
Other

4 Structure, Governance and Management

Type of governing
document
(trust deed, royal charter)		 Para
1.25		 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para
1.25		 Affiliated
Trustee selection methods
including details of any
constitutional provisions
e.g. election to post or
name of any person or body
entitled to appoint one or
more trustees		 Para
1.25		 • The Chairman, Secretary and Treasurer (and any
other officers which the club shall appoint) shall
be elected annually at the Annual General
Meeting.
• All officers shall be ex-officio members of the
Committee during their term of office.
• Committee members will be elected for two years,
half to retire annually and be available for re-
election if they so wish.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para
1.51
The charity’s organisational
structure and anywider		 Para
1.51

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CC - Trustees' Annual Report (TAR) - 2025 260423

network with which the
charity works
Relationship with any
related parties		 Para
1.51
Other

5 Reference and Administrative details

Charity name Devizes and District Phab Club
Other name the charity uses Devizes Phab
Registered charity number 282543
Charity’s principal address Craven House
Station Road
Devizes
SN10 1BZ

6 Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if
not for whole
year		 Name of person (or
body) entitled to
appoint trustee(if any)
TERENCE PETER BAZELEY Chair
Doreen Elizabeth Wiltshire
CLIFFORD VICTOR EVANS Treasurer
PAULA WINCHCOMBE
JULIET BAZELEY Secretary
ROBERT STEVENS
VICKI GAIGER
THOMAS GAIGER
MR TONY COLE

Page 7 of 9

CC - Trustees' Annual Report (TAR) - 2025 260423

6.1 Corporate trustees – names of the directors at the date the report was approved

Director name None

6.2 Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for wholeyear
None

6.3 Funds held as custodian trustees on behalf of others

Description of the assets held in
this capacity		 None
Name and objects of the charity
on whose behalf the assets are
held and how this falls within the
custodian charity’s objects
Details of arrangements for safe
custody and segregation of such
assets from the charity’s own
assets

6.4 Exemptions from disclosure

Reason for non-disclosure of key personnel details

None

Additional information (optional)

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CC - Trustees' Annual Report (TAR) - 2025 260423

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Other optional information

7 Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature Full Name Position(Sec, Chair
etc)		 Date
Clifford Victor Evans Treasurer 23rdApril
2026

Page 9 of 9

DEVIZES AND DISTRICT PHAB CLUB - GENERAL FUND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

Devizes and District PHAB Club - General Fund Contents

Page
Business Details 1
Accountants' Report 2
Profit and Loss Account 3
Balance Sheet 4
Notes to the Accounts 5

Devizes and District PHAB Club - General Fund Business Details For The Year Ended 31 December 2025

Proprietor Devizes and District PHAB Club - General Fund Accountants Charlton Baker 7-7c Snuff Street Devizes Wiltshire SN10 1DU

Page 1

Devizes and District PHAB Club - General Fund Accountants' Report For The Year Ended 31 December 2025

Chartered Accountants' Report to Devizes and District PHAB Club - General Fund on the Unaudited Financial Information of

In accordance with the engagement letter dated we have prepared for your approval the financial information of Devizes and District PHAB Club - General Fund trading as for the year ended 31 December 2025 which comprises the Profit and Loss account, the Balance Sheet and the related notes from the entity's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to you in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the financial information of Devizes and District PHAB Club - General Fund trading as and state those matters that we have agreed to state to you in this report in accordance with the guidance of ICAEW as detailed at ICAEW Technical Release 08/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Devizes and District PHAB Club - General Fund for our work or for this report.

You have approved the financial information of Devizes and District PHAB Club - General Fund trading as for the year ended 31 December 2025 and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.

Signed

............................................................

Charlton Baker 7-7c Snuff Street Devizes Wiltshire SN10 1DU

Page 2

Devizes and District PHAB Club - General Fund Profit and Loss Account For The Year Ended 31 December 2025

Turnover
Donations
Grants and subsidies received
Expenditure
Transport
Rent and hire
Meetings/Socials (net)
Insurance
Accountancy fees
Subscriptions
Charitable donations
Sundry expenses
Depreciation
Depreciation
NET PROFIT		 2025
£
£
3,153
300
3,453
-
1,247
(423)
325
246
35
297
607
2,334
1,119
17
17
1,102		 2024
£
£
4,216
-
4,216
895
1,550
1,930
620
222
-
223
681
6,121
(1,905)
19
19
(1,924)		 2024
£
£
4,216
-
4,216
895
1,550
1,930
620
222
-
223
681
6,121
(1,905)
19
19
(1,924)
4,216
6,121
17 19
(1,905)
19
(1,924)

Page 3

Devizes and District PHAB Club - General Fund Balance Sheet As At 31 December 2025

Notes
FIXED ASSETS
Tangible Assets
2
CURRENT ASSETS
Cash at bank and in hand
CURRENT LIABILITIES
Trade creditors
Accruals and deferred income
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
CAPITAL ACCOUNT
Balance at 1 January 2025
Profit/(Loss) for the period/year
Capital Introduced
Balance Carried Forward		 2025
£
£
93
3,945
1
450
451
3,494
3,587
3,587
1,485
1,102
1,000
3,587		 2025
£
£
93
3,945
1
450
451
3,494
3,587
3,587
1,485
1,102
1,000
3,587		 2024
£
£
110
1,801
-
426
426
1,375
1,485
1,485
3,409
(1,924)
-
1,485		 2024
£
£
110
1,801
-
426
426
1,375
1,485
1,485
3,409
(1,924)
-
1,485
1
450		 -
426
451 426
3,587 1,485
3,587 1,485
1,485
1,102
1,000		 3,409
(1,924)
-
3,587 1,485

Page 4

Devizes and District PHAB Club - General Fund Notes to the Accounts For The Year Ended 31 December 2025

1. Accounting Policy

Reserves Policy

The Club Current Account is for the day to day running of the charity and should not hold above £5,000. Any excess funds are transferred over to a seperate account towards future replacement of the buses purchased by the club.

2. Tangible Assets

.
Tangible Assets
Cost
As at 1 January 2025
As at 31 December 2025
Depreciation
As at 1 January 2025
Provided during the period
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025		 Fixtures &
Fittings
£
2,047
2,047
1,937
17
1,954
93
110

Page 5

DEVIZES AND DISTRICT PHAB CLUB - MINIBUS UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

Devizes and District PHAB Club - Minibus Contents

Page
Business Details 1
Accountants' Report 2
Profit and Loss Account 3
Balance Sheet 4
Notes to the Accounts 5

Devizes and District PHAB Club - Minibus Business Details For The Year Ended 31 December 2025

Proprietor Devizes and District PHAB Club - Minibus Accountants Charlton Baker 7-7c Snuff Street Devizes Wiltshire SN10 1DU

Page 1

Devizes and District PHAB Club - Minibus Accountants' Report For The Year Ended 31 December 2025

Chartered Accountants' Report to Devizes and District PHAB Club - Minibus on the Unaudited Financial Information of

In accordance with the engagement letter dated we have prepared for your approval the financial information of Devizes and District PHAB Club - Minibus trading as for the year ended 31 December 2025 which comprises the Profit and Loss account, the Balance Sheet and the related notes from the entity's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to you in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the financial information of Devizes and District PHAB Club - Minibus trading as and state those matters that we have agreed to state to you in this report in accordance with the guidance of ICAEW as detailed at ICAEW Technical Release 08/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Devizes and District PHAB Club - Minibus for our work or for this report.

You have approved the financial information of Devizes and District PHAB Club - Minibus trading as for the year ended 31 December 2025 and have acknowledged your responsibility for it, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial information.

Signed

............................................................

Charlton Baker 7-7c Snuff Street Devizes Wiltshire SN10 1DU

Page 2

Devizes and District PHAB Club - Minibus Profit and Loss Account For The Year Ended 31 December 2025

Turnover
Transport for voluntary groups
Shopper bus
Transport grants
Donations and fundraising
Other Income
Bank interest receivable
Expenditure
Wages and salaries
Employers NI
Vehicle running costs
Vehicle fuel costs
Vehicle insurance costs
Advertising and administration expenses
Accountancy fees
Depreciation
Depreciation
Finance Costs
Late payment tax charges
NET LOSS		 2025
£
£
7,241
2,149
5,764
5
15,159
2,273
17,432
7,406
138
4,580
3,215
2,736
516
444
19,035
(1,603)
2,263
2,263
(3,866)
9
9
(3,875)		 2024
£
£
10,449
3,828
5,760
5
20,042
1,458
21,500
10,174
28
4,831
3,435
2,205
72
198
20,943
557
3,018
3,018
(2,461)
4
4
(2,465)		 2024
£
£
10,449
3,828
5,760
5
20,042
1,458
21,500
10,174
28
4,831
3,435
2,205
72
198
20,943
557
3,018
3,018
(2,461)
4
4
(2,465)
20,042
1,458
21,500
20,943
2,263 3,018
557
3,018
9 4
(2,461)
4
(2,465)

Page 3

Devizes and District PHAB Club - Minibus Balance Sheet As At 31 December 2025

Notes
FIXED ASSETS
Tangible Assets
2
CURRENT ASSETS
Cash at bank and in hand
CURRENT LIABILITIES
Other Taxes and Social Security
Accruals and deferred income
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
CAPITAL ACCOUNT
Balance at 1 January 2025
Profit/(Loss) for the period/year
Drawings
Balance Carried Forward		 2025
£
£
6,790
82,990
136
444
580
82,410
89,200
89,200
94,075
(3,875)
(1,000)
89,200		 2025
£
£
6,790
82,990
136
444
580
82,410
89,200
89,200
94,075
(3,875)
(1,000)
89,200		 2024
£
£
9,053
85,705
281
402
683
85,022
94,075
94,075
96,540
(2,465)
-
94,075		 2024
£
£
9,053
85,705
281
402
683
85,022
94,075
94,075
96,540
(2,465)
-
94,075
136
444		 281
402
580 683
89,200 94,075
89,200 94,075
94,075
(3,875)
(1,000)		 96,540
(2,465)
-
89,200 94,075

Page 4

Devizes and District PHAB Club - Minibus Notes to the Accounts For The Year Ended 31 December 2025

1. Accounting Policy

Reserves Policy

PHAB minibus have three bank accounts as shown on the balance sheet. The first named 'day to day running account' covers the daily running expenses of the organisation. For example, fuel, wages and other costs to carry out the organisation's services.

The second account named 'minibus replacement reserve' is a savings account, designed to save for a new minibus given that each vehicle used by the organisation will need to be replaced eventually. This account is also used to cover emergency expenditure, for example major repair work on a vehicle.

The third account is a fixed interest savings account. This holds the majority of the savings for the minibus replacement and provides a higher rate of interest whilst the money is not being currently used to fund a replacement minibus.

Charlton Baker Limited does not recommend a specific amount that needs to be saved in the 'minibus replacement reserve' account. However, the trustees believe the purchase of a minibus could cost up to £70,000. Therefore, subject to this amount being reviewed each year, the organisation should look to have enough saved to cover the replacement of a new bus, based on when they anticipate the need to replace one of the buses.

A new minibus was last purchased in 2019 and so the funds have been built back up to this level over the past few years.

2. Tangible Assets

Cost
As at 1 January 2025
As at 31 December 2025
Depreciation
As at 1 January 2025
Provided during the period
As at 31 December 2025
Net Book Value
As at 31 December 2025
As at 1 January 2025		 Motor Vehicles
£
75,154
75,154
66,101
2,263
68,364
6,790
9,053

Page 5

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name DEVIZES AND DISTRICT PHAB CLUB trustees/directors/ members of On accounts for the year 31 DECEMBER 2025 ended Charity no.: 282543 Company no.: Set out on pages 1-2 (remember to include the page numbers of additional sheets) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 / 12 / 2025. Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent I have completed my examination. I confirm that no material matters have
examiner's statement come to my attention (other than that disclosed below *) which gives me
cause to believe that:
• accounting records were not kept in accordance with section 386 of the
Companies Act 2006; or
• the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under
section 396 of the Companies Act 2006 other than any requirement that the
accounts give a ‘true and fair’ view which is not a matter considered as part
of an independent examination; or
•the accounts have not been prepared in accordance with the Charities
SORP (FRS102).

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 accounts to be reached.

Signed:

Date: 16/02/2026

1

October 2018

IER

Name: ELLIE KILLINGTON

Relevant professional ICAEW qualification(s) or body (if any):

Address: 7-7c SNUFF STREET

DEVIZES, WILTSHIRE

SN10 1DU

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

October 2018

IER