Charity number: 296900
South West Area of NAFAS
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31/08/2025
Prepared By:
Charlton Baker Limited
7-7c Snuff Street
Devizes SN10 1DU
Charity number: 296900
South West Area of NAFAS
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2025
TRUSTEES
Mrs Coral Gardiner Mrs Susan Spurrier Ms Denise Bright Mrs Janet Willsmer
REGISTERED OFFICE
48 Longford Road Melksham Wiltshire SN12 6AU
CHARITY NUMBER
296900
INDEPENDENT EXAMINER
Charlton Baker (Melksham) Limited 1st Floor, Mitsubishi Building Western Way Melksham Wiltshire SN12 8BY
Page 1
Charity number: 296900
South West Area of NAFAS
CONTENTS
| CONTENTS | |
|---|---|
| Page | |
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 5 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 to 15 |
Page 2
Charity number: 296900
South West Area of NAFAS
TRUSTEES’ REPORT FOR THE YEAR ENDED 31/08/2025
The trustees present their report with the financial statements of the charity for the year ended 31/08/2025. The Charity has opted to prepare its accounts using the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS102) and follow the Statement of Recommended Practice (SORP).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number
296900
Principal Address
48 Longford Road Melksham Wiltshire SN12 6AU
Trustees
Mrs Coral Gardiner – Vice Chairperson Mrs Susan Spurrier - Treasurer Ms Denise Bright - Chairperson Mrs Janet Willsmer – Area Secretary
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity
Risk Management
The trustees have a duty to identify and review the risks to which the charity exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Trustee selection
Trustees are appointed by the existing trustees. EXPAND on this
Trustee vacancy advertised Nominations received Existing trustees then vote on nominations Trustee meetings held monthly Deputy chairman is nominated by individual members
Deputy chairman is appointed with the expectation that they will become Chairman after two years.
Page 3
Charity number: 296900
South West Area of NAFAS
FINANCIAL REVIEW
The accounts have been prepared on the assumption that the charitable company is able to continue as a going concern. The charity holds unrestricted general reserve of £40,588 (2024 : £46,701). Therefore, the trustees are satisfied that the charity is in a position to continue.
ACHIEVEMENT AND PERFORMANCE
The trustees are happy to report that 2024/2025 has been another successful year. The South West Area of NAFAS has currently 34 clubs with 1309 members with a number of clubs now recruiting more members, this includes 37 honorary members, 3 National Associates of Honour and 2 Associates of Merit but sadly still no Junior members.
This year is our 70[th] Anniversary year, which is a big achievement for the area, we are only the second area out of all 21 areas of NAFAS that have achieve this to date. We completed Malvern Spring Show, and the team were awarded a gold award which was very well deserved giving us a better profile for the area.
We held our area show on 4[th] and 5[th] July with record entries for competitor’s and visitors, we had a great number of other area chairmen visit our show which they all enjoyed. All commented on the very high standard of designs in the show. The workshops and demonstrations were very well received by all.
In August, our President Michael Bowyer ran a demonstration workshop day on 9[th] August on non-foam arrangements with 4 teaching demonstrators, this was a very interesting and enjoyable day the teaching part went down very well with record attendance and members learnt a lot of good techniques on non-foam arrangements.
All our clubs arrange workshop sand demonstrations through out the year for all their members, most clubs have 10 meetings a year while some meet every month.
I would like to thank all members in our area for supporting the South West from area committee to individual clubs who all helps to increase our floral knowledge by way of teaching, and demonstrating which increase the are of flower arranging, through out the whole of NAFAS the South West Area has a very high reputation for excellence.
..................................................
Ms Denise Bright Trustee
Date:
Page 4
Charity number: 296900
South West Area of NAFAS
INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31/08/2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTH WEST AREA OF NAFAS
I report to the Trustees on my examination of the accounts for the above Charity for the year ended 31/08/2025. An Audit is not required for this charity.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the Charity's Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (The Act). The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)
(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINERS STATEMENT
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINERS STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act 2011; and
-
to prepare accounts which accord with the accounting records, have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 5
Charity number: 296900
South West Area of NAFAS
..................................................
Date:
A Letchumanan FMAAT ATT
On behalf of Charlton Baker (Melksham) Limited
1st Floor, Mitsubishi Building
Western Way Melksham Wiltshire SN12 8BY
Page 6
Charity number: 296900
South West Area of NAFAS
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31/08/2025
| Note Income from: Charitable activities Investments Total Income Expenditure on: Charitable activities 7 Total Expenditure Net Income Net movement in funds Total funds brought forward Net funds carried forward |
Unrestricted funds £ 30,167 504 30,671 36,784 36,784 (6,114) (6,114) 46,701 40,589 |
Restricted funds £ - - - - - - - 1,522 1,522 |
2025 Total £ 30,167 504 30,671 36,784 36,784 (6,114) (6,114) 48,223 42,111 |
2024 Total £ 35,206 473 |
|---|---|---|---|---|
| 35,679 | ||||
| 31,637 | ||||
| 31,637 | ||||
| 4,042 | ||||
| 4,042 | ||||
| 44,181 | ||||
| 48,223 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Page 7
Charity number: 296900
South West Area of NAFAS
BALANCE SHEET AS AT 31/08/2025
| Notes FIXED ASSETS Tangible assets 4 CURRENT ASSETS Debtors (amounts falling due within one year) 5 Cash at bank and in hand CREDITORS: Amounts falling due within one year 6 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS OF THE CHARITY 7 General Fund Restricted Fund Legacy Fund Total Funds |
687 45,526 46,213 2,385 |
2025 £ 344 43,828 44,172 42,111 1,522 539 44,172 |
674 53,398 54,072 6,231 |
2024 £ 382 47,841 |
|---|---|---|---|---|
| 48,223 | ||||
| 46,162 1,522 539 |
||||
| 48,223 |
Approved by the board of trustees and signed on their behalf by
For the year ending 31 August 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees’ responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
-
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
These financial statements have been prepared in accordance with the provision applicable to companies subject to the small companies regime.
These financial statements were approved by the board of Trustees and authorised on ……………….., and are signed on behalf of the board by:
............................. Ms Denise Bright
Trustee
Date:
Page 8
Charity number: 296900
South West Area of NAFAS
__________________ NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
1.General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and registered charity in England and Wales. The address of the registered office is 48, Longford Road, Melksham, Wiltshire SN12 6AU
2. ACCOUNTING POLICIES
Basis of Preparation
The financial statements have been prepared 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) (effective 1 January 2019) – (Charities SORP (FRS 102)).
The South West Area of NAFAS meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s).
Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the Trustees have considered whether ion applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
No restatement has been required in making the transaction to FRS 102 and the Charities SORP FRS 102.
Preparation of accounts on a going concern basis
The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern. The review of our financial position, reserve levels and future plans give the Trustees confidence the Charity remains a going concern for the foreseeable future.
Income recognition
All income is recognised once the charity has entitlement to income, it is probable that income will be received, and the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP.
Income from charitable activities
Income from charitable activities is recognised as earned as the related services are provided. Income from other trading activities is recognised as earned as the related goods are provided.
Investment income
Page 9
Charity number: 296900
South West Area of NAFAS
__________________Investment income is recognised on a receivable basis once the amounts can be measured reliably.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
Fixed assets
Depreciation is provided to write off the cost, less estimated residual values, of all fixed assets. Furniture and fittings - 10% on reducing balance
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Funds
Unrestricted funds are donations and other income receivable or generated for the objects of the charity. Designated funds are restricted funds earmarked by the trustees for particular purposes.
3. EMPLOYEES
| 3. EMPLOYEES | ||
|---|---|---|
| 2025 | 2024 | |
| No. | No. | |
| Average number of employees | - | - |
4. TANGIBLE FIXED ASSETS
| Cost At 01/09/2024 At 31/08/2025 Depreciation At 01/09/2024 For the year |
Fixtures and Fittings £ 2,296 2,296 1,914 38 |
Total £ 2,296 |
|---|---|---|
| 2,296 | ||
| 1,914 38 |
Page 10
Charity number: 296900
South West Area of NAFAS
| At 31/08/2025 Net Book Amounts At 31/08/2025 At 31/08/2024 |
1,952 344 382 |
1,952 |
|---|---|---|
| 344 | ||
| 382 |
5. DEBTORS
| Trade debtors Other debtors |
2025 £ 382 305 687 |
2024 £ 382 292 |
|---|---|---|
| 674 |
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors 7. FUNDS OF THE CHARITY General Fund Restricted Fund Legacy Fund Total Funds Expenses Flower Arranger Magazine Area News AGM and Christmas Education Days President’s Day Judges’ Training Non-Area Competition Accountancy Fees Insurance Postage Sundry Expenses Out of Pocket Allowances Travel Printing & Stationery Hire of Halls Storage |
Brought forward Incoming resources £ £ 46,162 30,671 1,522 539 48,223 30,671 2025 7,358 4,891 ~~917~~ 1,246 3,584 35 1,102 798 796 21 533 1,057 1,390 424 979 624 |
Outgoing resources £ 36,784 37,850 |
2025 £ 1,587 798 3,452 Transfers £ ~~2024~~ 4,785 3,005 ~~298~~ 2,249 955 437 971 780 683 10 334 2,194 515 1,578 1,309 624 |
2024 £ 2,654 3,577 6,231 Carried forward £ 42,111 1,522 539 44,172 |
|
|---|---|---|---|---|---|
| Teaching Courses Affiliation Fees Depreciation of Fixed Assets Total |
Page 11 949 10,080 38 36,784 |
1,049 9,818 43 31,637 |