Charity Registration No. 297948
LEWES U3A
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
LEWES U3A
CONTENTS
| Page | |
|---|---|
| Legal and administratve informaton | 3 |
Trustees' report |
4 |
Statement of receipts and payments |
8 |
Statement of assets and liabilites |
10 |
Notes to the accounts |
11 |
Report of the Independent Examiner |
12 |
2
LEWES U3A
LEGAL AND ADMINISTRATIVE INFORMATION
TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their report and accounts for the year ended 31 August 2025.
Objectives and activities
Lewes u3a is part of a national and international movement of older people who wish to keep their minds and bodies active and share their lifetimes of experiences and knowledge with others. Lewes u3a sets out to attract new members and to offer an environment in which people can establish new friendships and deepen and extend their interests. All our activities are organised and run by members who freely give of their time, experience and expertise.
The aim of Lewes u3a is to engage, Inform, entertain and present learning opportunities for retired and semi-retired people by providing low-cost activities. We do this by sustaining and developing opportunities for members to pursue interests through stimulating group study, talks, visits and activities. The cost of annual membership, study groups and activities will be kept low. Lewes u3a encourages all people no longer in full-time employment to join and participate. Organising, contributing to and running Lewes u3a is done on a voluntary and unpaid basis.
In pursuit of this mission, the Lewes u3a Executive Committee endeavours to manage Lewes u3a effectively, efficiently and economically. It plans, maintains and updates actions and policies that widen membership, and that support and guide groups, courses and other activities. It strives to create new and additional groups and courses to meet the needs of the members.
Public benefit
The Trustees acknowledge the requirement to demonstrate that Lewes u3a has charitable purpose or aims that are of public benefit. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit.
Achievements and performance
We operate on 4 sessions per year, though some groups ran/run continuously or monthly, for instance. This has provided more activities during the summer months when not everyone has holidays or family responsibilities. There is still potentially scope for more groups and activities. The new group listings document, which can very easily be updated to reflect a more flexible programme and doubles as a timetable, has bedded in well. As before, those without internet access receive a copy by mail.
Our achievements are measured by the number and range of groups, subjects and activities provided and these continue to expand.
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LEWES U3A
A series of quarterly social events with speakers have been well attended and very much enjoyed. Topics have included an insight into how our local Lewes Little Theatre operates.
Each year Lewes u3a holds an Open Morning aimed at attracting new members and informing existing ones about what is on offer. Held in a central location in Lewes, conveners of the various groups and activities are on hand to meet the public and explain what they provide and how it is organised. Members of the public are given information about how to join. This year’s Open Morning was held in September. It was well attended, and people were given information about how to join or renew their membership and to talk to the leaders of some 50 of the groups represented.
As from January 2024 course fees were reduced to £1 per session, hopefully this will help our members with cost of living. Costs of venues have increased, but the £1 fee has continued.
The monthly bulletin, started in September 2020, continues to be received with a great deal of enthusiasm. It goes out by email. For members who have no email address Jill Townsend prints and posts the Group Listings and the AGM papers. We are trying to encourage members who rely on letters to ask their relatives and friends for an email address to which we can send correspondence.
Simple Membership our automated data base is now running more smoothly although there has this year been issues e.g duplicate applications which have had to be dealt with manually. We try to encourage members to use the website to access information on groups and to edit and check their membership details.
Richard Hudson provides valuable help and advice with Simple Membership technical issues
We continue to run with a smaller number of Trustees and committee members as a number of requests for volunteers have met with only limited success. No-one, for instance, has come forward to replace our accommodation officer Anne Williams so the committee has been looking into alternatives ways of organising bookings for venues. Eleanor was the only volunteer for the committee last year last year and she has been invaluable enabling us to compile a quarterly updated listings of groups.
Financial review
In the absence of anyone qualified in accounting to volunteer for the role of treasurer we have now appointed a firm of accountants to keep our finances in order. This arrangement has bedded in well with the Chair continuing to pay invoices as acting treasurer and to supply any other information required by the accountants.
The Charity Commissioners require registered charities to make an annual return of their financial accounts. An Independent Examiner has examined and verified the Accounts for 2024/25.
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LEWES U3A
The Charity Commission requires all charities to prepare a set of Financial Statements. These Financial Statements have been subject to Independent Examination in accordance with Directions issued by the Charity Commission.
Total receipts in 2024/25 amounted to £71,661 (2023/24 £84,638) Total payments of £77,002 were made in 2024/25 (2023/24 £83,849) resulting in net deficit of -£5,341.
Most groups now meet in hired rooms, with a few meetings in members’ homes or in local cafes
At 31 AUGUST 2025 the total cash balances amounted to £40,374 (at 31 August 2024, £45,715), the breakdown being shown on page 10.
Reserves Policy
The Charity’s policy is to try to spend constructively the income it receives on charitable objectives as laid down in its Constitution. Funds have accumulated over the years and are held now as reserves in a Deposit Account.
The amount held in the COIF Deposit account at 31 AUGUST 2025 was £26,593, being retained for future spending on new activities
The General Fund balance at 31 AUGUST 2025 was £9,374 (at 31 August 2024 £19,671) providing adequate amount of working cash for the Charity.
The trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
Lewes u3a was established in 1985 and registered as a charity at that time. Lewes u3a provides a range of learning, social and activity-based groups for the benefit of its members, all of whom are no longer in full-time employment.
Lewes u3a is governed by its constitution. The management of Lewes u3a is vested in an Executive Committee, consisting of members whose duty it is to carry out its general policy and to provide for the administration, management and control of the affairs and finances of Lewes u3a. The Executive Committee, consisting of not less than six and no more than twelve members, is elected annually by the members at the AGM. The honorary officers (chair, vice-chair, secretary and treasurer) are appointed by the elected committee at their first meeting following the AGM.
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LEWES U3A The Executive Committee meets at least five times durlng the year and the conflmied minutes are pcsted on the Lewes u3a website, makin8 them available to the members and the publlc. Decisions are made followin8 full diSCUSSiQ) bv the Executlve Committee. Activity groups are managed by group leaders who operate wlthin guidellnes set by the Executive Committee and who meet to share Ideas and experience5 unoer the leadershlp of the Groups Coofdbnator. New 8roups are encouraged and suppted by the GfOUPS Facilltator. Membeishlp of Lewes u33 is ¢)pen to all no lon8er in fulFtime employment. The Membership Secretary keeps records of the membership and collects the annual fee from members as well as makin8 a return to theThird A8e Trust ITAT) of all ellw.ble members. TAT provides insurance cover lor Lewes u3a and its members participatln8 In artivlties run by Lewes u3a.. Sl8ned on behalf of the Trustees of Lewes u3a by the Chalr, Susan Muffay. Chalr... Oated..
LEWES U3A
LEWESU3A
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| INCOME RECEIPTS | ||||
| Voluntary Receipts | ||||
| Subscriptons | 15,646 | 10,760 | ||
| Gif Aid tax reclaimed | 0 | 1,781 | ||
| --------- | 15,646 | --------- | 12,541 | |
| Receipts for Actvites | ||||
| Fees for groups, lectures, trips etc. | 54,909 | 71,079 | ||
| Other receipts | ||||
Bank interest |
1106 | 1,018 | ||
| Miscellaneous receipts | 0 | 1106 |
0 1,018 -- | |
| --------- | ------- | |||
| 71,661 | 84,638 | |||
| Total receipts | ||||
| --------- | --------- | |||
| DIRECT CHARITABLE EXPENDITURE | ||||
| Afliaton fees, insurance, u3a | 4,412 | 3,784 | ||
| Cost of groups, lectures, trips etc | 68,274 | 77,817 | ||
| Printng, postage and statonery | 504 | 606 | ||
| Purchases of equipment | 0 |
MANAGEMENT AND ADMINISTRATION
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LEWES U3A
| General administratve expenses | 2,955 | 877 | |
|---|---|---|---|
| Independent Examinaton fee Sundry | 760 | 765 0 | |
| expenses | 97 | ||
| --------- | --------- | ||
| Total payments | 77,002 | 83,849 | |
| NET RECEIPTS FOR THE YEAR | -5,341 | 789 | |
| Cash and bank balances at 1 September 2024 | 45,715 | ||
| --------- | |||
| Cash and bank balances at 31 AUGUST 2025 | 40,374 | ||
| ====== |
All the receipts and Payments of Lewes U3A are unrestricted
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 AUGUST 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| MONETARY ASSETS | ||
Bank and cash assets:- |
||
| Nat West Bank (General Fund) | 9,332 | 19,671 |
| NatWest Bank (General Fund) (Held for Writng Workshop ) | 563 |
563 |
| Nat West Bank (Out and About Group) | 2,649 | 3,568 |
| Lloyds Bank current account (Theatre Group) | 1,195 | 1,426 |
| CCLA Ltd – COIF Deposit Fund | 26,593 | 20,487 |
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LEWES U3A
| PayPal account (General Fund) | 42 | 0 |
|---|---|---|
| _ | _ | |
| 40,374 | 45,715 | |
| ======= | ======= | |
| NON-MONETARY ASSETS | ||
| Assets retained for the Charity’s own use; various items of equipment | ||
| shown at estmated market values | ||
| Brought forward | 3,570 | 3,570 |
| At estmated market value carried forward | 3,570 | £3,570 |
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LEWES U3A NOTES TO ThE FINANCIAL STATEMENTS l The financial statements have been Pfepared on the recelpts and payments basis In acc¢rdance with section 133 of the Charities Act 2011. 2 Although all of the funds of Lewes u3a are unfestrlrted. the Charity operates wlth foul Oe5i8nazed Funds. A summary of the Recelpts and Payments by Desi8nated Fund Is shown below. Movement In Resources Inc(wnl Ouiiolni 8•l•n¢• I Sep 2024 Tr51¢1$ 8•l•rf• •t 31 Aui 201S 9,374 26.593 2.649 1.195 563 Genff•l Fund Dwelopment Fund Out & Gr9 Th••tre Group Wrltlrw Workshc• Group 19,671 20.487 3.568 1.426 563 27,418 1,106 14.039 32.715 14.958 29,329 45.715 71,661 40,374 A•¥¥ 3 None of the tfustees were femunerated In their capaoty as trustee5. Slyd by," Oate:. For on b•h4f ol the TrLtst••s ol u3• li
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEWES U3A [Registered Charity No. 297948]
I report on the accounts of Lewes U3A for the year ended 31st August 2025 which are set out on pages 8 to 11.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's 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 eligible for independent examination, it is my responsibility to :-
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the 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 examiner's statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the 2011 Act, or
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the accounts do not accord with the accounting records.
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed by : Steve Brentnall
1 Meadow View Cottages Town Littleworth LEWES BN8 4TH
Date.. ISEk Ocioher 2025 12