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2025-05-31-accounts

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

Charity number: 284867

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

COWPLAIN ACTIVITY CENTRE ASSOCIATION

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 14
The following pages do not form part of the statutory financial statements:
Charity Detailed income and expenditure account and summaries

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2025

Trustees Sandra Mugridge, Chair Moira Cleverly, Vice Chair Judith Cassell, Trustee Lyn Britain, Trustee John Pollock, SMB Representative Neil Bowden, Council Representative (appointed 1 June 2024) Sandy Cleverly, Trustee (deceased 1 June 2024) Antonia Harrison, Trustee (resigned 1 June 2024) Kenneth Moon Male, Trustee (resigned 1 June 2024) Kellie Palmer, Gym Representative (resigned 26 July 2024)

Charity registered number 284867 Principal office Padnell Road Cowplain Waterlooville Hampshire PO8 8EH Centre Manager Michelle Bishop Deputy Manager Emma Piggott Accountants Menzies LLP Chartered Accountants 3000a Parkway Whiteley Hampshire PO15 7FX Bankers HSBC 312 London Road Waterlooville Hampshire PO7 7DX Independent Examiner Janice Matthews FCA Menzies LLP 2nd Floor, Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP

Page 1

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

The Trustees present their annual report together with the financial statements of the Charity for the period from 1 June 2024 to 31 May 2025.

Reference and administrative details are shown in the schedule of members of the board and professional advisors on page 1 of the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Constitution that governs the Association was adopted on 25 February 1981 as amended on 26 September 2007.

Appointment

Trustees are appointed or re-appointed annually at the annual general meeting.

OBJECTS AND ACTIVITIES FOR THE PUBLIC INTEREST

Objects

The objects of the Association are a) to advance education and provide social welfare and leisure time facilities to improve conditions of life for the inhabitants of the Hartplain and Cowplain Wards of Havant Borough Council and the neighbourhood, and b) to secure establishment of a community centre.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities.

Main activities

The principal activity of the Charity is the operation of Cowplain Activity Centre to provide social welfare and leisure time facilities.

ACHIEVEMENTS AND PERFORMANCE

The Charity was able to continue to provide a full range of social welfare and leisure time facilities during the year.

At 31 May 2025, the reserves of the Charity amounted to £6,324 (2024 - £12,878). The Trustees will continue to review their position regarding the level of reserves in the forthcoming year, and it is an on-going part of their strategic plan to build up such reserves as and when the Charity's financial position permits them to do so.

FUNDRAISING

In compliance with the requirements of the Charities Act 2016 and the Fundraising Regulator, it is confirmed that the Charity does not undertake fundraising and no professional fundraiser has been involved. The Association receives grants and donations as noted in the accounts. The Charity acknowledges and will comply with all requirements to be taken into account for any fundraising in the future.

FINANCIAL REVIEW

The Charity's income derived from its charitable activities fell to £100,937 from £102,574 compared to the previous period. The Association has received donations totalling £5,264 (2024 - £3,166) which helped its cash flow position in 2025.

The Charity made a net deficit during the year of £6,554 compared to the deficit made last year of £5,635. Without the donations received, the Charity would have made a deficit of £11,818 (2024 - £8,801).

Page 2

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Reserves policy

Reserves are spent at the Trustees' discretion in furtherance of the Charity's objectives. It is the policy of the Charity to maintain unrestricted funds, which are the free reserves of the Charity, at a level that provides sufficient funds to cover management, administration and support costs for expenditure that Cowplain Activity Association is committed to or contracted to in the forthcoming year. The Trustees consider the most appropriate level of free reserves to be in the region of £30,000 and therefore the current reserves of £6,324 are below the desired level. The review takes into account the nature of the income and expenditure streams, and the need to match variable income with fixed commitments.

PLANS FOR FUTURE PERIODS

The Charity plans to be able to continue providing its present line up of community centre activities in the future.

TRUSTEES' RESPONSIBILITIES STATEMENT

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 & 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 period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Charity's transactions and 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Mrs S Mugridge Chairlady

26-Feb-2026 Date:

Page 3

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

INDEPENDENT EXAMINER'S REPORT

Independent examiner's report to the Trustees of Cowplain Activity Centre Association ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 May 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) 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 been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed:

Janice Matthews FCA Menzies LLP Chartered Accountants 2nd Floor, Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP

26-Feb-2026 Dated:

Page 4

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
6
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
5,264
100,937
4,250
110,451
117,005
117,005
(6,554)
12,878
(6,554)
6,324		 Total
funds
2025
£
5,264
100,937
4,250
110,451
117,005
117,005
(6,554)
12,878
(6,554)
6,324		 Total
funds
2024
£
3,166
102,574
4,200
109,940
115,575
115,575
(5,635)
18,513
(5,635)
12,878

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 7 to 14 form part of these financial statements.

Page 5

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

BALANCE SHEET AS AT 31 MAY 2025

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Unrestricted funds
Total funds		 1,594
11,789
13,383
(9,035)		 2025
£
1,976
1,976
4,348
6,324
6,324
6,324
6,324		 1,032
15,117
16,149
(6,880)		 2024
£
3,609
3,609
9,269
12,878
12,878
12,878
12,878

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Mrs S Mugridge Chairlady

26-Feb-2026 Date:

The notes on pages 7 to 14 form part of these financial statements.

Page 6

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

1. General information

Cowplain Activity Centre is a Charity registered in England and Wales. The registered address can be found on page 1 and details of the principal activities are set out in the Trustees' Annual Report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Cowplain Activity Centre Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

At 31 May 2025, the reserves of the Charity amounted to £6,324. The Trustees will continue to review their position regarding the level of reserves in the forthcoming year, and it is an on-going part of their strategic plan to build up such reserves as and when the Charity's financial position permits them to do so.

At the year end, the Charity had cash at bank and in hand of £11,789 and, when taking into consideration known revenue sources and operational expenses for the forthcoming months, the Trustees are confident of the ability of the Charity to meet with its financial obligations for at least twelve months to eighteen months from the date of approval of this report. The accounts have accordingly been prepared on the going concern basis.

Page 7

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised and reference will be made in the Trustees' report for more information about their contribution when applicable.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Charitable activities and Governance costs are costs incurred on the charity's educational operations,including support costs and costs relating to the governance of the charity apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.

Page 8

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

2. Accounting policies (continued)

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that thecarrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assetsand their recoverable amounts are recognised as impairments. Impairment losses are recognised in theStatement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation isprovided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over theirexpected useful lives on the following bases:

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

Page 9

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

2. Accounting policies (continued)

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

3. Income from donations and legacies

Donations
Total 2024
Income from charitable activities
Operation of community centre
Total 2024		 Unrestricted
funds
2025
£
5,264
3,166
Unrestricted
funds
2025
£
100,937
102,574		 Total
funds
2025
£
5,264
3,166
Total
funds
2025
£
100,937
102,574		 Total
funds
2024
£
3,166
Total
funds
2024
£
102,574

4. Income from charitable activities

5. Analysis of income from charitable activities by type of income

Group contributions (including Badminton)
Subscriptions
Facilities and wedding packages
Short mat bowls		 2025
£
27,742
2,782
66,037
4,376
100,937		 2024
£
34,633
1,968
56,802
9,171
102,574

Page 10

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

6. Trading Activities

Income from non charitable trading activities

Bar rental
Total 2024		 Unrestricted
funds
2025
£
4,250
4,200		 Total
funds
2025
£
4,250
4,200		 Total
funds
2024
£
4,200

7. Analysis of expenditure on charitable activities

Summary by fund type

Operation of community centre
Total 2024
Analysis of expenditure by activities
Operation of community centre
Total 2024		 Unrestricted
funds
2025
£
117,005
115,575
Activities
undertaken
directly
2025
£
117,005
115,575		 Total
2025
£
117,005
115,575
Total
funds
2025
£
117,005
115,575		 Total
2024
£
115,575
Total
funds
2024
£
115,575

8. Analysis of expenditure by activities

Page 11

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £3,300 ( 2024 - £2,460 ).

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2025
£
72,016
1,997
417
74,430		 2024
£
69,176
1,918
401
71,495

The average number of persons employed by the Charity during the year was as follows:

2025 2024
No. No.
Community association staff 8 10

No employee received remuneration amounting to more than £60,000 in either year.

The Charity does not have any key management personnel.

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 May 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 12

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

12. Tangible fixed assets

Cost or valuation
At 1 June 2024
Transfers between classes
At 31 May 2025
Depreciation
At 1 June 2024
Charge for the year
Transfers between classes
At 31 May 2025
Net book value
At 31 May 2025
At 31 May 2024
Debtors
Due within one year
Other debtors
Prepayments and accrued income		 Fixtures and
fittings
£
53,574
(244)
53,330
53,057
76
(234)
52,899
431
517		 Office
equipment
£
18,905
244
19,149
15,813
1,557
234
17,604
1,545
3,092
2025
£
1,194
400
1,594		 Total
£
72,479
-
72,479
68,870
1,633
-
70,503
1,976
3,609
2024
£
1,032
-
1,032

13. Debtors

14. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Accruals and deferred income		 2025
£
917
318
1,105
6,695
9,035		 2024
£
400
-
352
6,128
6,880

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Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

ES TO THE FINANCIAL STATEMENTS
THE YEAR ENDED 31 MAY 2025
Deferred Income
Deferred income at 1 June 2024
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 May 2025		 2025
£
3,668
3,395
(3,668)
3,395		 2024
£
3,220
3,668
(3,220)
3,668

Deferred income at the year end relates to income received in advance for hall hire in 2025/26.

15. Summary of funds

Summary of funds - current year

General funds
Summary of funds - prior year
General funds		 Balance at 1
June 2024
£
12,878
Balance at
1 June 2023
£
18,513		 Income
£
110,451
Income
£
109,940		 Expenditure
£

(117,005)
Expenditure
£
(115,575)		 Balance at 31
May 2025
£
6,324
Balance at
31 May 2024
£
12,878

16. Related party transactions

Cowplain Activity Centre Limited operates the Charity's trading activities. During the period, the Company was charged rent of £4,250 (2024 - £4,200) by the Association. Additionally, the Association received Gift Aid donations from the Company totalling £5,264 (2024 - £3,166).

Included within Creditors, is an amount owed by the Cowplain Activity Centre Association of £318 (2024 - £Nil) to the Company.

Page 14

Docusign Envelope ID: CB4179BC-45E7-4A6C-BB2C-6DD217DF9AA4

COWPLAIN ACTIVITY CENTRE ASSOCIATION

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY 2025

Income
Bar Rental
Subscriptions
Facilities and wedding packages
Group contributions (including Badminton)
Short mat bowls
Donations from Cowplain Activity Centre Ltd
Less:
Charity expenditure
Depreciation
Wages and salaries
Employer's national insurance contributions
Pension cost
Light and heat
Telephone and postage
Printing and stationery
Cleaning and maintenance
Security
Computer consumables
Licences
Sundries
Bank charges
Independent examiner's report
Kitchen tea supplies
Insurance
Total expenditure
Net expenditure for the reporting period
Deficit for the reporting period		 2025
£
4,250
2,782
66,037
27,742
4,376
5,264
1,633
72,016
1,997
417
13,393
485
309
12,009
3,191
2,915
1,152
758
100
3,750
471
2,409		 2025
£
110,451
117,005
117,005
(6,554)
(6,554)		 2024
£
4,200
1,968
56,802
34,633
9,171
3,166
1,639
69,176
1,918
401
17,653
524
617
9,713
1,984
2,582
-
1,365
99
2,919
869
4,116		 2024
£
109,940
115,575
115,575
(5,635)
(5,635)

Page 15