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: 

1. accounting records were not kept in respect of the Charity, as required by Section 130 of the 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. 

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<br>Affiliation Fees<br>Sale (publications, etc)<br>Income from Events<br>Other Income<br>Total Incoming Resources<br>Expended Resources<br>Direct Charitable Expenditure<br>Fundraising and Publicity (events)<br>Management and Administration<br>Total Expended Resources<br>Net Incoming Resources for the year<br>Reserves brought forward at 31.08.2024<br>Reserves carried forward at 31.08.2025|2025<br>£<br>14389<br>6217<br>10309<br>2534<br>33449<br>16614<br>5542<br>6481<br>28637<br>4812<br>42273<br>47085|2024<br>£<br>15,040<br>7,019<br>10,558<br>2,069<br>34,686<br>19,013<br>6,947<br>5,791<br>31,751<br>2,935<br>39338<br>42273|
|---|---|---|





Page 7 

THE SOUTH MIDLANDS AREA OF NAFAS 

## BALANCE SHEET 

## FOR THE YEAR ENDED 31 AUGUST 2025 

|Current assets<br>Stock<br>Prepaid expenses:<br>Rent (Dunchurch & Balsall Common)<br>NAFAS course<br>AGM 25 Deposit<br>Area Show<br>Lloyds TSB Business Account<br>Lloyds TSB Current Account<br>Lloyds TSB Trading Account<br>Lloyds TSB JDS&E Account<br>Lloyds TSB Flower Arranger Account<br>Scottish Widows Bond<br>Cash in hand (Treasurer & Trading)<br>Current Liabilities<br>Examiner’s fee payable<br>Purchases for sales table<br>Funds received in advance:<br>Examiners fee<br>Area show entries<br>Affiliation fees in advance<br>Prepaid for Training 2026 & Xmas W’shop<br>The Flower Arranger<br>Total Net Assets<br>Unrestricted Funds<br>Balance brought forward<br>Income for the year<br>Total Unrestricted Funds|2025<br>2024<br>£<br>£<br>£<br>£<br>300<br>300<br>954<br>256<br>-<br>-<br>250<br>100<br>-<br>546<br>4158<br>4,120<br>11517<br>8,572<br>1150<br>1,180<br>5707<br>4,998<br>2780<br>4,322<br>23560<br>22,455<br>439<br>89<br>50815<br>46,938<br>-<br>100<br>-<br>-<br>100<br>-<br>-<br>65<br>-<br>310<br>2230<br>25<br>1400<br>3,000<br>3730<br>4,665<br>47085<br>42,273<br>42273<br>39,338<br>4812<br>2,935<br>47085<br>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.<br>Incoming Resources||||
|---|---|---|---|
|Affiliation Fees<br>NAFAS<br>South Midlands Area<br>Sales (Publications, etc)<br>Flower Arranger<br>Trading<br>Income From Events<br>JDS&E<br>AGM 2024<br>Area Show<br>Members Day<br>Xmas Workshop 2024<br>Other Income and Interest<br>Bank interest and compensation<br>Sale of statue<br>Sales table<br>Area Book<br>Advertising income<br>Total Income|£<br>10792<br>3597|2025<br>£<br>14389<br>6217<br> <br>10309<br>2534<br>33449|2024<br>£<br>£<br>11,280<br>3,760<br>15,040<br>5,401<br>1,618<br>7,019<br>4,781<br>2,363<br>-<br>3,414<br>-<br>10,558<br>1,683<br>-<br>149<br>113<br>124<br>2,069<br>34,686|
||4925<br>1292|||
||612<br>2510<br>1560<br>5325<br>302|||
||1143<br>1000<br>379<br>12|||
|||||





Page 10 

## THE SOUTH MIDLANDS AREA OF NAFAS 

## NOTES TO THE FINANCIAL STATEMENTS (Continued) 

## FOR THE YEAR ENDED 31 AUGUST 2025 

|4.<br>Expended Resources<br>Direct Charitable Expenditure<br>Affiliation Fees to NAFAS<br>Flower Arranger (Publication)<br>Trading<br>NAFAS course (Education)<br>Fundraising (events)<br>JDS&E<br>Gardeners World Live<br>Members Day<br>Area show<br>Management and Administration<br>Rents/Hire of Halls<br>Travel Expenses<br>Zoom  Expenses<br>Annual General Meeting<br>Print, Post & Stationery<br>NEC Craft Show<br>Examiner’s Fee<br>Bank charges<br>Other<br>Insurance<br>Website<br>Demonstrators Training<br>Malvern Show entry<br>Chelsea Elimination competition<br>New drapes<br>Sound system<br>Chairman Expenses<br>Committee Members Day<br>Total Expended Resources|£<br>10792<br>4637<br>1185<br>-|2025<br>£<br>16614<br>5542<br>6481<br>28637|2024<br>£<br>£<br>11,280<br>4,910<br>1,559<br>1,264<br>19,013<br>3,301<br>-321<br>3,967<br>-<br>6,947<br>1,136<br>166<br>88<br>2,117<br>154<br>-<br>100<br>79<br>169<br>140<br>191<br>-<br>511<br>343<br>106<br>341<br>-<br>150<br>5,791<br>31,751|
|---|---|---|---|
||<br>-<br>-<br>4420<br>1122|||
||1229<br>100<br>88<br>2414<br>-<br>451<br>100<br>2<br>-<br>170<br>216<br>97<br>-<br>497<br>-<br>-<br>822<br>295|||
|||||