**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:
1. accounting records were not kept in respect of the Trust 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.
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)|
This page does not form part of the statutory financial statements Page 11