REGISTERED CHARITY NUMBER: 294786
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 FOR RUSH GREEN COMMUNITY ASSOCIATION
Michael Stuart Associates Limited F4, The Business Centre Temple Wood Stock Road Chelmsford CM2 8LP
RUSH GREEN COMMUNITY ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 September 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 9 |
| Detailed Statement of Financial Activities | 10 to 11 |
RUSH GREEN COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES for the Year Ended 30 September 2025
The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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 2015).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 294786
Principal address
Rush Green Road Romford Essex RM7 0LB
Trustees
Lee Zetter (Secretary) Susan Talbot (Chair) Rose Wilson (Vice-Chair) Jacqueline Dowding (Treasurer)
Independent examiner
Michael Smith FCCA Michael Stuart Associates Limited F4, The Business Centre Stock Road Chelmsford CM2 8LP
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................. J Dowding – Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RUSH GREEN COMMUNITY ASSOCIATION
Independent examiner's report to the trustees of Rush Green Community Association
I report to the charity trustees on my examination of the accounts of the Rush Green Community Association (the Trust) for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 Trust 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.
In carrying out my examination I noted that income exceeds expenditure by £5,040.. The costs reduction exercise undertaken by the Trustees – together with endeavours to raise revenue by increasing Entertainment provision, as well as increased donations has returned to the Association to a modest surplus. The aggregate cumulative funds deficit has reduced by some 40%, to £7,372 as at 30 September 2025.
Nevertheless, the Association remains reliant on Trustees’ judicious management of its working capital, including suppliers’ term and in particular its longstanding PAYE debt to HMRC which remain in significant arrears. The total liability stated in the accounts as due to HMRC in relation to PAYE liabiliby es is £17,498. There is some uncertainty as to the extent of the total liabilities properly due. HMRC’s current records appears to present a total liability of c£27,424,91 including interest charges and costs, which the Trustees dispute, having received no communication from HMRC about these charges. HMRC appear to be taking no active steps to recover any debt due to it. The Trustees continue to communicate with HMRC to quantify and manage the liabilities although no formal time to pay arrangement has been concluded. Were HMRC to seek to enforce the PAYE liabilities and/or its account of interest and costs, the absence of a formally agreed Time To Pay arrangement would place the Charity under immediate and critical financial stress. In such circumstances, the ability of the Charity to continue to function as a going concern would require the Trustees’ careful consideration and require the Association to have recourse to other funding sources in order to continue as a going concern.
Except for liabilities due to HMRC, I have seen no evidence of the late payment of suppliers or an inability to meet day to day operational costs as they fall due. The Trustees continue to monitor the ability of the Charity to operate as a going concern and to ensure that it can meet its continuing financial obligations. The Trustees hope and expect that a continued firm attention to costs control, together with increases in sources of revenue, will maintain and accelerate the return to surplus.
I confirm that there are no other matters to which your attention should be drawn understanding of the accounts to be reached. Michael Smith FCCA Suite F4, The Business Centre Stock Road Chelmsford CM2 8LP Date: .............................................
Page 2
RUSH GREEN COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Other income Total EXPENDITURE ON Charitable activities Rush Green Community Association NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 Unrestricted fund £ 5,100 226,072 317 231,489 226,449 5,040 (12,412) (7,372) |
2024 Unrestricted fund £ 213,352 - |
|---|---|---|
| 213,352 219,742 |
||
| (6,390) (6,022) |
||
| (12,412) |
The notes form part of these financial statements
Page 3
RUSH GREEN COMMUNITY ASSOCIATION
BALANCE SHEET At 30 September 2025
| Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Stock & Debtors 7 Cash at bank and in hand CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS (LIABILITES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 9 Unrestricted funds TOTAL FUNDS |
2025 Unrestricted fund £ 8,813 5,621 7,517 13,138 (29,323) (16,185) (7,372) (7,372) 7,372) (7,372) |
2024 Unrestricted fund £ 7,444 3,907 4,346 |
|---|---|---|
| 8,253 (28,109) |
||
| (19,856) | ||
| (12,412) | ||
| (12,412) | ||
| (12,412) | ||
| (12,412) |
The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:
............................................. L Zetter (Secretary)
The notes form part of these financial statements
Page 4
RUSH GREEN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. OTHER TRADING ACTIVITIES
| Hall hire Bar Takings Game Machines Other Income |
2025 £ 63,267 129,865 15,182 17,754 226,068 |
2024 £ 47,076 140,215 12,815 13,246 |
|---|---|---|
| 213,352 |
Page 5
RUSH GREEN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| Association staff | 6 | 6 |
No employees received emoluments in excess of £60,000.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Other income Total EXPENDITURE ON Charitable activities Rush Green Community Association Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 5,100 226,389 - |
|---|---|
| 231,489 (226,449) |
|
| 5,040 | |
| 5,040 (12,412) |
|
| 7,372 |
Page 6
RUSH GREEN COMMUNITY ASSOCIATIONNOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2025
6. TANGIBLE FIXED ASSETS
| COST At 1 October 2024 Additions At 30 September 2025 DEPRECIATION At 1 October 2024 Charge for year At 30 September 2025 NET BOOK VALUE At 30 September 2025 At 30 September 2024 |
Fixtures and fittings £ 40,807 2,857 |
|---|---|
| 43,664 | |
| 33,363 1,488 |
|
| 34,851 8,813 |
|
| 7,444 |
7. STOCK & DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Stock Other Debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Trade Creditors VAT 9. MOVEMENT IN FUNDS At 1.10.24 £ Unrestricted funds General fund (12,412) TOTAL FUNDS (12,412) |
Stock Other Debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Trade Creditors VAT 9. MOVEMENT IN FUNDS At 1.10.24 £ Unrestricted funds General fund (12,412) TOTAL FUNDS (12,412) |
2025 £ 3,897 1,724 2025 £ 29,323 - Net movement in funds £ 5,040 2183 |
2024 £ 2,849 1,058 2024 £ 26,086 - 2,103 At 30.9.25 £ (7,372) |
|---|---|---|---|
| (10,229) |
Page 7
RUSH GREEN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2025
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted Funds General fund TOTAL FUNDS |
Incoming resources £ 231,489 231,489 At 1.10.24 £ (12,412) (12,412) |
Resources expended £ (226,449) (226,449) Net movement in funds £ 5,040 5,040 |
Movement in funds £ 5,040 |
|---|---|---|---|
| 5,040 | |||
| At 30.9.25 £ 7,372 |
|||
| 7,372 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 213,352 213,352 |
Resources expended £ (219,742) (219,742) |
Movement in funds £ (6,390) |
|---|---|---|---|
| (6,390) |
Page 8
RUSH GREEN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 30 September 2025
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 444,841 444,841 |
Resources expended £ (446,191) (446,191) |
Movement in funds £ (1,350) |
|---|---|---|---|
| (1,350) |
10. RELATED PARTY DISCLOSURES
During the year, payments totalling £58.67 were made to Zieasoft, a business in which a Trustee has a material interest. The payments relates to recharges of costs.
Page 9
RUSH GREEN COMMUNITY ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations, door takings, and membership fees Other trading activities Hall hire Bar Takings Game Machines Other Income Other income Sundry income Total incoming resources EXPENDITURE Charitable activities Wages Employer Pensions Employer NI Rent Rates, Heat & Light Depreciation Hired - Entertainment Insurance Telephone Postage and stationery Sundries Registration fees & licences Accountancy Repairs & Maintenance Training Motor Expenses Equipment Hire Cleaning and refuse collection Computer expenses Legal & Professional Bar Purchases (net of stock movement) Bank Charges Advertising Carried forward |
2025 £ 22,854 22,854 63,268 129,867 15,183 317 208,635 231,489 72,813 810 - 5,660 11,136 1,488 10,977 936 1,101 1,121 - - 1,500 4,928 57 132 1,511 19,825 21,625 1,323 68,389 965 152 226,449 |
2024 £ 6,094 |
|---|---|---|
| 6,094 47,076 140,214 12,815 7,153 |
||
| 207,258 | ||
| 213,352 72,016 1,243 757 5,660 12,649 1,850 10,480 421 729 984 648 3,065 1,700 2,234 21 137 1,746 16,528 16,058 499 68,751 247 1,319 219,742 |
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RUSH GREEN COMMUNITY ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2025
| Charitable activities Brought forward Fixtures and fittings Total resources expended Net income/(expenditure) |
2025 £ 226,449 2,857 229,306 229,306 2,183 |
2024 £ 219,742 |
|---|---|---|
| 219,742 | ||
| 219,742 | ||
| (6,390) |
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