Registration Charity Number 292789
THE SOUTH MIDLANDS AREA OF NAFAS
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
THE SOUTH MIDLANDS AREA OF NAFAS
FOR THE YEAR ENDED 31 AUGUST 2025
| CONTENTS | ||
|---|---|---|
| Page | ||
| Legal and Administrative Information | 3 | |
| Report of the Management Committee | 4 | |
| Independent Examiner’s Report | 5 | |
| Statement of Financial Activities | 6 | |
| Balance Sheet | 7 | |
| Notes to the Financial Statements | 8 to 10 |
Page 3
THE SOUTH MIDLANDS AREA OF NAFAS
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2025
Charity Number 292789
Management Committee
Ruth Mahon
Katherine Lines Jo Davies Sarah Morgan
Ruth Mahon
Chairman 1[st] Vice Chairman 2[nd] Vice Chairman Treasurer Secretary Projects Media JDS & E Chairman The Flower Arranger Trading Newsletter Editor
Independent Examiner
Mr C Thomas Little Pinley Farm Manor Lane Claverdon Warwick CV35 8NH
Bankers
Lloyds TSB Solihull West Midlands
Page 4
THE SOUTH MIDLANDS AREA OF NAFAS
REPORT OF THE MANAGEMENT COMMITTEE
FOR THE YEAR ENDED 31 AUGUST 2025
The Management Committee present their Report together with the independently examined financial accounts for the year ended 31 August 2025.
Principal Activity
Principal activity of the Association is to advance public education in the art of flower arranging and related subjects and to further any other charitable purpose or purposes.
Business Review
The year to 31 August 2025 shows a profit of £4812 compared to a profit in the previous year of £2935 as shown on page 6.
The Association is dependent on the individual flower clubs to provide the income of the Charity either through annual affiliation fees or the support of events organised by the Management Committee and the purchase of various publications and other articles sold by the Association. The Association’s Balance Sheet, as detailed on page 6, shows unrestricted funds amounting to £ which is more than satisfactory.
Signed on behalf of the Management Committee by:
Vice Chairman
Date:
Page 5
THE SOUTH MIDLANDS AREA OF NAFAS
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE SOUTH MIDLANDS AREA OF NAFAS
FOR THE YEAR ENDED 31 AUGUST 2025
I report to the Trustees on my examination of the accounts of The South Midlands Area of NAFAS for the year ended 31 August 2024, which are set out on pages 6 to 7.
Responsibilities and basis of Report
As the Charity Trustees of The South Midlands Area of NAFAS you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination The South Midlands Area of NAFAS accounts carried out under Section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity, as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Mr C Thomas FCA
Date:
Page 6
THE SOUTH MIDLANDS AREA OF NAFAS
STATEMENT OF FINANCIAL ACTIVITES
FOR THE YEAR ENDED 31 AUGUST 2025
| Incoming Resources Affiliation Fees Sale (publications, etc) Income from Events Other Income Total Incoming Resources Expended Resources Direct Charitable Expenditure Fundraising and Publicity (events) Management and Administration Total Expended Resources Net Incoming Resources for the year Reserves brought forward at 31.08.2024 Reserves carried forward at 31.08.2025 |
2025 £ 14389 6217 10309 2534 33449 16614 5542 6481 28637 4812 42273 47085 |
2024 £ 15,040 7,019 10,558 2,069 34,686 19,013 6,947 5,791 31,751 2,935 39338 42273 |
|---|---|---|
Page 7
THE SOUTH MIDLANDS AREA OF NAFAS
BALANCE SHEET
FOR THE YEAR ENDED 31 AUGUST 2025
| Current assets Stock Prepaid expenses: Rent (Dunchurch & Balsall Common) NAFAS course AGM 25 Deposit Area Show Lloyds TSB Business Account Lloyds TSB Current Account Lloyds TSB Trading Account Lloyds TSB JDS&E Account Lloyds TSB Flower Arranger Account Scottish Widows Bond Cash in hand (Treasurer & Trading) Current Liabilities Examiner’s fee payable Purchases for sales table Funds received in advance: Examiners fee Area show entries Affiliation fees in advance Prepaid for Training 2026 & Xmas W’shop The Flower Arranger Total Net Assets Unrestricted Funds Balance brought forward Income for the year Total Unrestricted Funds |
2025 2024 £ £ £ £ 300 300 954 256 - - 250 100 - 546 4158 4,120 11517 8,572 1150 1,180 5707 4,998 2780 4,322 23560 22,455 439 89 50815 46,938 - 100 - - 100 - - 65 - 310 2230 25 1400 3,000 3730 4,665 47085 42,273 42273 39,338 4812 2,935 47085 42,273 |
|---|---|
Chairman _______
Date:
Registered Charity Number 292789
Page 8
THE SOUTH MIDLANDS AREA OF NAFAS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
1. Basis of Accounting
These financial statements have been prepared in accordance with the relevant accounting standards and under historical cost convention. The statements comply with the Charities SORP (Statement of Recommended Practice).
2. Accounting Policies
Incoming Resources
All incoming resources are unrestricted funds, that is, funds available for charitable purposes within the objectives of the Charity. Income is credited on the Statement of Financial Activities in the year to which it relates.
Resources Expended
Expenditure is allocated on the Statement of Financial Activities between direct charitable expenditure, fundraising and publicity, and management and administrative costs.
Page 9
THE SOUTH MIDLANDS AREA OF NAFAS
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
3. Incoming Resources
| 3. Incoming Resources |
|||
|---|---|---|---|
| Affiliation Fees NAFAS South Midlands Area Sales (Publications, etc) Flower Arranger Trading Income From Events JDS&E AGM 2024 Area Show Members Day Xmas Workshop 2024 Other Income and Interest Bank interest and compensation Sale of statue Sales table Area Book Advertising income Total Income |
£ 10792 3597 |
2025 £ 14389 6217 10309 2534 33449 |
2024 £ £ 11,280 3,760 15,040 5,401 1,618 7,019 4,781 2,363 - 3,414 - 10,558 1,683 - 149 113 124 2,069 34,686 |
| 4925 1292 |
|||
| 612 2510 1560 5325 302 |
|||
| 1143 1000 379 12 |
|||
Page 10
THE SOUTH MIDLANDS AREA OF NAFAS
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
| 4. Expended Resources Direct Charitable Expenditure Affiliation Fees to NAFAS Flower Arranger (Publication) Trading NAFAS course (Education) Fundraising (events) JDS&E Gardeners World Live Members Day Area show Management and Administration Rents/Hire of Halls Travel Expenses Zoom Expenses Annual General Meeting Print, Post & Stationery NEC Craft Show Examiner’s Fee Bank charges Other Insurance Website Demonstrators Training Malvern Show entry Chelsea Elimination competition New drapes Sound system Chairman Expenses Committee Members Day Total Expended Resources |
£ 10792 4637 1185 - |
2025 £ 16614 5542 6481 28637 |
2024 £ £ 11,280 4,910 1,559 1,264 19,013 3,301 -321 3,967 - 6,947 1,136 166 88 2,117 154 - 100 79 169 140 191 - 511 343 106 341 - 150 5,791 31,751 |
|---|---|---|---|
- - 4420 1122 |
|||
| 1229 100 88 2414 - 451 100 2 - 170 216 97 - 497 - - 822 295 |
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