Company registration number: 02176553 Charity registration number: 298421 **CAMBERLEY GYMNASTICS CLUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** Artema Ltd ## **Camberley Gymnastics Club Contents** ||**Page**| |---|---| |Trustees' Report|1—4| |Independent Examiner's Report|5| |Statement of Financial Activities (including Income and Expenditure Account)|6| |Comparative Statement of Financial Activities (including Income and Expenditure Account)|7| |Balance Sheet|8| |Notes to the Financial Statements|9—15| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities (including Income and Expenditure Account)|16—17| ## **Camberley Gymnastics Club Company No. 02176553 Trustees' Report For The Year Ended 31 August 2025** The trustees present their report and the financial statements for the year ended 31 August 2025. ## **Objectives and Activities** ## **Aims and Objectives** The charitable company's principal activity is that of providing gymnastic and other physical recreation in the interests of the social welfare of young people in Rushmoor and the surrounding areas. ## **Significant Activities** The significant activities of the Club are coaching, competitions and training camps and the provision of Playgym activities for the under 5's. In addition, the Club supports other local sports and social clubs by hiring out its facilities and specialist equipment. ## **Public Benefit** A key objective of the Club is the development of activities for the welfare of the community. An important part of this is the very successful Playgym programme that continues to attract around 70,000 under 5's per annum. This activity introduces young children to a healthy lifestyle, helps to combat child obesity and is taking place in a part of the Borough of Rushmoor that is recognised as being an area of social deprivation. The Club continues to invest in activities to benefit the local community and to subsidise the Playgym programme. The trustees have paid due regard to the Charity Commission’s guidance in deciding what activities the Charitable company should undertake. ## **Additional Note** ## **Volunteers** The Management Committee and a pool of volunteers normally carry out several activities relating to the support of gymnastic programmes, catering and fund raising and give approximately 900 hours of support to the Club. Volunteering has not recovered to pre covid pandemic levels, this we are working on with the objective of achieving more local community involvement. We thank all who contribute to the Club's ongoing success. ## **Achievements and Performance** ## **Main Achievements** ## _Charitable activities_ At 31 August 2025 the Club had around 494 registered members. The Club competes at county, regional , national and international levels and considerable success was achieved in all competitions. This includes the prestigious Rushmoor Rose Bowl competition. Runnung now for 44 years this event is recognised as Britain's number one international gymnastics competition attracting teams from all over the world. ## _**Investment performance**_ The results for the year and the financial position of the company are as shown in the annexed financial statements. The value of funds carried forward at 31 August 2025 of £483,483 (2024 - £485,033) takes account of the Reserves Policy including the replacement policy covering existing gym equipment and other assets. ## _Internal and external factors_ The Club has developed a strong relationship with Rushmoor Borough Council, British Gymnastics and a good network of users. This together with the commitment of the coaching staff has ensured the club continues to achieve objectives set by the Management Commitee. ## **Financial Review** ## **Financial Position** ## _Principal funding sources_ The principal funding sources for the Club were generated from membership fees, Easter and Summer training camps and hire of the gym. Page 1 ## **Camberley Gymnastics Club Trustees' Report (continued) For The Year Ended 31 August 2025** ## **Reserves Policy** In line with Charity Commission requirements, the directors recognise the need to maintain reserves to ensure that the Camberley Gymnastics Club meets the statutory and contractual obligations. Provision is made to ensure sufficient funds for the following contingencies: -Staff redundancies -Sickness cover -Uninsured losses (e.g. excesses on professional indemnity and employment claims) The directors also recognise the need for sufficient funds to replace existing and invest in new gym equipment to ensure the continued operation and development of gymnastic programmes. Taking account of these objectives, it is the policy of Camberley Gymnastics Club to work towards maintaining reserves at a level equivalent to four months forecast running costs. The directors are satisfied that the General Reserve available at the year-end of £216,849 (2024 £218,400) satisfies the key elements of this policy. ## **Risk** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fruad and error. The Management Committee regularly reviews risk management with input from the Directors of Coaching and Administration. This process has been formalised with the establishment of a risk Register and an associated action plan including responsibilities and timescales for completion. Progress against the action plan is reviewed each February and reported to the Board of Directors. ## **Future Plans** The club will continue to develop the Rose Bowl competition as a major opportunity for top international teams to compete in Britain along with arranging and hosting other important national events. During the year the Management Committee will update the Rushmoor Gymnastics Academy rolling 5 year plan. This will include performance tagets for coaches and gymnasts. Competition targets will be set on a continuing incremental basis and the Management Committee will review progress at monthly meetings. RGA will continue to strengthen coaching resources to extend training programmes and other initiatives and develop the Easter ans summer training camps to attract teams from other countries and UK based Gymnastic Clubs. In addition, RGA will continue to grow and expend Playgym and community activities for the benefit of Rushmoor and the surrounding areas. ## **Structure, Governance and Management** ## **Governing Document** Camberley Gymnastics Club is a charity No. 298421 registered with the Charity Commissioners and registered under the Companies Act 2006 as a company no. 2176553 limited by Guarantee. Each senior member has undertaken to contribute an amount not exceeding one pound in the event of the company being insolvent on winding up. The company is managed on behalf of the members by a board of directors. The day to day administration is under the control of the Senior Director of Training. Camberley Gymnastics Club trades under the name of Rushmoor Gymnastics Academy. ## **Reference and Administrative Details** ## **Trustees** Mrs L Fairbrother Mrs J Alp Mr J Alp Mr H Best Mr S Masterson Mr S Smalley ## **Charity Number** 298421 Page 2 **Camberley Gymnastics Club Trustees' Report (continued) For The Year Ended 31 August 2025** ## **Company Number** 02176553 ## **Principal Address** Pool Road Aldershot Hampshire GU11 3SN ## **Independent Examiner** Yuval Salomi FCCA Artema Ltd Artema Limited 1a Kinsbury's Lane Ringwood Hampshire BH24 1EL Page 3 ## **Camberley Gymnastics Club Trustees' Report (continued) For The Year Ended 31 August 2025** ## **Other Information** ## **Additional Note** ## **Recruitment and appointment of new trustees** The directors of the company under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected at the Annual General Meeting each year to serve for a period of one year until the next Annual General Meeting. The Management Committee seeks to ensure that the interest of the gymnasts and the development of the club are appropriately reflected through the skills and diversity of the trustee body. Individuals who exhibit a close active interest in the daily running and activities of the Club, have appropriate skills and strong community links are invited to join the Management Committee. The development of the Club within the community is of paramount importance, and a key duty of the trustees. ## **Organisational structure** The company employees a team of coaching staff, led by the Senior Director of Training, that report to the Directors of Coaching and Administration. Between them, they are responsible for all operational matters, including the financing and management of gymnastic activities. The Directors of Coaching and Administration are responsible to the Board of Directors. ## **Induction and training of new trustees.** Newlt appointed trustees are familiar with the operations of the Club. Additionally new trustees are encouraged to attend a series of training sessions to familiarise them with the charity and the structure of British Gymnastics. These sessions are conducted by the Director of Coaching and the Director of Administration of the charity and cover the following areas: - The obligations of the Management Committee members. - The operational framework of the charity. - The resources and current financial position as set out in the latest published accounts. - The future plans and objectives. - The Rushmoor Gymnastics Academy responsibility within the Rushmoor Community. - The Charity Commission's guide 'Responsibilities of Charity Trustees' is also issued to new trustees on appointment. ## **Wider network** The Club is affiliated to British Gymnastics (BG) and has been awarded the BG Gym Mark and Seal of Approval. All coaching and competitions carried out by the Club are held under the auspices of the BG. ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees' report was approved by the board of trustees and signed on its behalf by: Lyn Fairbrother (Jan 26, 2026, 2:29pm) Mrs L Fairbrother Trustee 23/01/2026 Page 4 ## **Camberley Gymnastics Club Independent Examiner's Report to the Trustees of Camberley Gymnastics Club For The Year Ended 31 August 2025** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. ## uval salomi y Yuval (Jan 23, 2026, 10:36am) Yuval Salomi FCCA 23/01/2026 Artema Limited 1a Kinsbury's Lane Ringwood Hampshire BH24 1EL Page 5 ## **Camberley Gymnastics Club Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Charitable activities
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Raising funds
**7**
Charitable activities:
**7**
Charitable activities
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**Unrestricted**
**funds**
**£**
500
427,700
24,804
778|**Restricted**
**funds**
**£**
-
-
-
-|**2025**
**Total**
**funds**
**£**
500
427,700
24,804
778|**2024**
**Total**
**funds**
**£**
-
440,474
28,400
1,052| |---|---|---|---|---| ||453,782|-|453,782|469,926| ||(8,248)
(447,085)|-
-|(8,248)
(447,085)|(5,555)
(468,285)| ||(455,333)|-|(455,333)|(473,840)| ||(1,551)|-|(1,551)|(3,914)| ||(1,551)
442,076|-
42,957|(1,551)
485,033|(3,914)
488,947| ||440,525|42,957|483,482|485,033| The notes on pages 9 to 14 form part of these financial statements. Page 6 ## **Camberley Gymnastics Club Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Charitable activities
Other trading activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Raising funds
**7**
Charitable activities:
**7**
Charitable activities
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**Unrestricted**
**funds**
**£**
440,474
28,400
1,052|**Restricted**
**funds**
**£**
-
-
-|**2024**
**Total**
**funds**
**£**
440,474
28,400
1,052| |---|---|---|---| ||469,926|-|469,926| ||(5,555)
(468,285)|-
-|(5,555)
(468,285)| ||(473,840)|-|(473,840)| ||(3,914)|-|(3,914)| ||(3,914)
445,990|-
42,957|(3,914)
488,947| ||442,076|42,957|485,033| The notes on pages 9 to 14 form part of these financial statements. Page 7 ## **Camberley Gymnastics Club Balance Sheet As At 31 August 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Stocks
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**14**|**Unrestricted**
**funds**
**£**
121,817|**Restricted**
**funds**
**£**
-|**2025**
**Total**
**funds**
**£**
121,817|**2024**
**Total**
**funds**
**£**
136,995| |---|---|---|---|---| ||121,817
300
545,823|-
-
-|121,817
300
545,823|136,995
300
535,560| ||546,123
(184,458)|-
-|546,123
(184,458)|535,860
(187,822)| ||361,665|-|361,665|348,038| ||483,482|-|483,482|485,033| ||483,482|-|483,482|485,033| ||||42,957
440,525|42,957
442,076| ||||483,482|485,033| For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Lyn Fairbrother (Jan 26, 2026, 2:29pm) Mrs L Fairbrother Trustee 23/01/2026 The notes on pages 9 to 14 form part of these financial statements. Page 8 **Camberley Gymnastics Club Notes to the Financial Statements For The Year Ended 31 August 2025** ## 1. **General Information** Camberley Gymnastics Club is a company limited by guarantee, incorporated in England & Wales, registered number 02176553 and registered charity number 298421. The registered office is . ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Going Concern Disclosure** At the time of approving the financial statements, the trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern. ## 2.3. **Incoming Resources** ## **Charitable funds** Unrestricted funds are available for use at the discretion of rhe Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Designated funds are earmarked by the trustess for the specific expenditure that is required by the charitable company. ## **Income** Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable they will be received. Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. ## 2.4. **Resources Expended** ## **Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, tt 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 classified by activity. The costs of each activity are made up of the total of direct ocsts and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared cosats which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. All costs are allocated between expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly. 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 accountded for on an accruals basis and has been classified under headings that aggregate all costs 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. Page 9 ## **Camberley Gymnastics Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** ## 2.5. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Leasehold 10% reducing balance method Plant & Machinery 25% reducing balance method Motor Vehicles 25% reducing balance method Computer Equipment 25% reducing balance method ## **Impairment of fixed assets** At each reporting date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## 2.6. **Stocks and Work in Progress** Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses. At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities. ## 2.7. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitiutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, which include creditors and bank loans are initially recognised at transaction price unless the arrangement constitiutes a financing transaction, where the debt is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charitable comapny's contractual obligations expire or are discharged or cancelled. ## 2.8. **Employee Benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Page 10 ## **Camberley Gymnastics Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** ## 2.9. **Critical accounting estimates and judgements** In the application of the charitable company's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## 3. **Income from Donations and Legacies** |.
**Income from Donations and Legacies**||| |---|---|---| |Donations and gifts
.
**Income from Other Trading Activities**
Income from other trading activities
Fundraising events|**2025**
**Unrestricted**
**funds**
**£**
500|**2024**
**Unrestricted**
**funds**
**£**
-| ||**2025**
**Unrestricted**
**funds**
**£**
5,501
19,303|**2024**
**Unrestricted**
**funds**
**£**
4,039
24,361| ||24,804|28,400| ## 4. **Income from Other Trading Activities** ## 5. **Investment Income** |.
**Investment Income**||| |---|---|---| |Bank interest receivable
.
**Net Income/(Expenditure)**
he net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned|**2025**
**Unrestricted**
**funds**
**£**
778|**2024**
**Unrestricted**
**funds**
**£**
1,052| ||**2025**
**£**
28,470|**2024**
**£**
32,181| ## 6. **Net Income/(Expenditure)** The net expenditure is stated after charging/(crediting): Page 11 ## **Camberley Gymnastics Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** ## 7. **Analysis of Expenditure** |Raising funds
Charitable activities
Raising funds
Charitable activities
8.
**Support Costs**
Premises expenses
General administration
Depreciation
Premises expenses
General administration
Depreciation
9.
**Staff Costs**
Staff costs were as follows:
Wages and salaries|**Activities**
**undertaken**
**directly**
**£**
8,248
280,484|**Support**
**costs**
(see note 8)
**£**
-
166,601|**2025**
**Total**
**£**
8,248
447,085| |---|---|---|---| ||288,732|166,601|455,333| ||**Activities**
**undertaken**
**directly**
**£**
5,555
283,983|**Support**
**costs**
(see note 8)
**£**
-
184,302|**2024**
**Total**
**£**
5,555
468,285| ||289,538|184,302|473,840| |||**2025**
**£**
270,063|**2025**
**Charitable**
**activities**
**£**
123,639
14,492
28,470| ||||166,601| ||||**2024**
**Charitable**
**activities**
**£**
143,464
8,657
32,181| ||||184,302| ||||**2024**
**£**
272,870| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. Page 12 ## **Camberley Gymnastics Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** ## 10. **Average Number of Employees** Average number of employees during the year was: 14 (2024: 8) ## 11. **Tangible Assets** ## **Land &** ## **Property** |**Leasehold**
**£**
**Cost**
As at 1 September 2024
369,692
Additions
-
As at 31 August 2025
369,692
**Depreciation**
As at 1 September 2024
309,015
Provided during the period
6,068
As at 31 August 2025
315,083
**Net Book Value**
As at 31 August 2025
54,609
As at 1 September 2024
60,677
12.
**Stocks**
Stock
13.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Accruals and deferred income
14.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted Fund
**Total funds**|**Leasehold**
**£**
369,692
-|**Plant &**
**Machinery**
**£**
476,490
13,292|**Motor**
**Vehicles**
**£**
24,819
-|**Motor**
**Vehicles**
**£**
24,819
-|**Computer**
**Equipment**
**£**
49,464
-|**Total**
**£**
920,465
13,292| |---|---|---|---|---|---|---| ||369,692|489,782|24,819||49,464|933,757| ||309,015
6,068|402,642
21,785|24,679
35||47,134
582|783,470
28,470| ||315,083|424,427|24,714||47,716|811,940| ||54,609|65,355|105||1,748|121,817| ||60,677|73,848|140||2,330|136,995| |||**As at 1**
**September**
**2024**
**£**
442,076
42,957|**Income**
**£**
453,782
-||**2025**
**£**
300
**2025**
**£**
1
81,042
103,415
184,458
**Expenditure**
**£**
(455,333)
-|**2024**
**£**
300| |||||||**2024**
**£**
-
82,832
104,990| |||||||187,822| |||||||**As at 31**
**August 2025**
**£**
440,525
42,957| |||485,033|453,782||(455,333)|483,482| Page 13 ## **Camberley Gymnastics Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** |**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Restricted Fund
**Total funds**|**As at 1**
**September**
**2023**
**£**
445,990
42,957|**Income**
**£**
469,926
-|**Expenditure**
**£**
(473,840)
-|**As at 31**
**August 2024**
**£**
442,076
42,957| |---|---|---|---|---| ||488,947|469,926|(473,840)|485,033| General reserves are held to cover the possibility of future funding shortfalls. At 31 August 2025 they stood at £216,849 (2023 - £218,400) and account for approximately 4 months total expenditure to ensure the sustainability of activities for our members. **Unrestricted Reserves 1 Sept 31 Aug 2024 2025 £ £ Designated Reserves** Employment contingency 58,000 58,000 Leasehold Improvements 60,677 60,677 Gym replacement equipment 20,000 20,000 Roof repair project 30,000 30,000 Minibus replacement 55,000 55,000 **Total Designated Reserves 223,677 223,677 General Reserves 218,399 216,849 Total Unrestricted Funds 442,076 440,526** ## 15. **Transactions with Trustees** None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. ## 16. **Related Party Disclosures** There have been no related party transactions in the reporting period that require disclosure. ## 17. ## **Income Share Rent Adjustment** In accordance with the terms of the RGA's lease of its premises from Rushmoor Borough Council the Income Share Calculation for the accounting period to the 31st August 2025 is as follows: Turnover £453,781 Less: Donations/gifts £500 Grants £nil Fundraising (voluntary activities only) £19,303 Sponsorship £nil (£19,803) Less Surplus Income Threshold Using Bank of England Base rate (£553,669) ...CONTINUED Page 14 **Camberley Gymnastics Club Notes to the Financial Statements (continued) For The Year Ended 31 August 2025** **Surplus Income** (£119,691) **Additional rent payable £nil** Page 15 **Camberley Gymnastics Club Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
**Charitable Activities:**
**Charitable activities**
Members' subscriptions
Competitions
Holiday courses
Hire of gym
Camps
BAGA Insurance 2025
Playgym
**Other trading activities**
Income from other trading activities
Fundraising events
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Raising funds**
Opening stock and work in progress
Purchases
Fundraising
Rosebowl
Closing stock and work in progress
**Charitable Activities:**
**Charitable activities**
Purchases
Camp expenses
Competition fees & expenses
Wages and salaries
Rent
Light and heat
Repairs and maintenance
Premises insurance
Running of Gym
Vehicle running costs
Accountancy fees|**2025**
**Total**
**funds**
**£**
500|**2024**
**Total**
**funds**
**£**
-
-
253,985
2,791
5,022
55,711
8,265
15,675
99,025
440,474
4,039
24,361
28,400
1,052
1,052
469,926
-
(300)
(127)
(5,428)
300
(5,555)
(4,091)
(221)
(6,801)
(272,870)
(44,480)
(26,296)
(31,191)
(14,867)
(26,630)
(2,871)
(5,359)
...CONTINUED| |---|---|---| ||500
258,023
2,710
8,980
48,918
10,992
12,215
85,862|| ||427,700
5,501
19,303|| ||24,804
778|| ||778|| ||453,782
(300)
-
(1,321)
(6,927)
300|| ||(8,248)
(4,787)
(444)
(5,190)
(270,063)
-
(21,972)
(25,106)
(21,834)
(54,727)
(2,770)
(3,812)|| Page 16 ## **Camberley Gymnastics Club Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 August 2025** |Bank charges
Sundry expenses
Depreciation
**NET EXPENDITURE**|(410)
(7,500)
(28,470)|(427)
-
(32,181)| |---|---|---| ||(447,085)|(468,285)| ||(455,333)|(473,840)| ||(1,551)|(3,914)| Page 17 ## **Issuer** **Issuer** Artema Ltd **Document generated** Fri, 23rd Jan 2026 10:01:26 GMT **Document fingerprint** 77c9aa20733839ab1060ecb3ca8663da ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Fri, 23rd Jan 2026 10:36:24 GMT Yuval - Signer (ec11db8c10a950e440500d6203436fd3) ## **Audit history log** ## **Date** ## **Action** Fri, 23rd Jan 2026 10:01:26 GMT Envelope generated by Ian Pope (185.180.185.194) Fri, 23rd Jan 2026 10:01:26 GMT Document generated with fingerprint 77c9aa20733839ab1060ecb3ca8663da (185.180.185.194) Fri, 23rd Jan 2026 10:12:01 GMT Sent the envelope to Yuval (yuval@artema.co.uk) for signing (185.180.185.194) Fri, 23rd Jan 2026 10:12:04 GMT Document emailed to yuval@artema.co.uk Fri, 23rd Jan 2026 10:36:09 GMT Yuval viewed the envelope (37.25.45.161) Fri, 23rd Jan 2026 10:36:24 GMT Yuval signed the envelope (37.25.45.161) Fri, 23rd Jan 2026 10:36:24 GMT This envelope has been signed by all parties (37.25.45.161) Fri, 23rd Jan 2026 10:36:24 GMT Signed document confirmation emailed to yuval@artema.co.uk (37.25.45.161) Fri, 23rd Jan 2026 10:36:24 GMT Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=0595e7d1-5fca-42bb-b546-5 738885ed9b2 (37.25.45.161) ## **Issuer** **Issuer** Artema Ltd **Document generated** Fri, 23rd Jan 2026 11:15:53 GMT **Document fingerprint** c6822e7f1bc55f1d425ba7e441ae828a ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Mon, 26th Jan 2026 14:29:41 GMT Lyn Fairbrother - Signer (78e9a3c15b33ccec0a995e822311d747) ## **Audit history log** ## **Date** ## **Action** Fri, 23rd Jan 2026 11:15:53 GMT Fri, 23rd Jan 2026 11:15:54 GMT Fri, 23rd Jan 2026 11:18:19 GMT Fri, 23rd Jan 2026 11:18:20 GMT Fri, 23rd Jan 2026 12:19:53 GMT Sat, 24th Jan 2026 9:05:06 GMT Mon, 26th Jan 2026 14:27:05 GMT Mon, 26th Jan 2026 14:29:41 GMT Mon, 26th Jan 2026 14:29:41 GMT Mon, 26th Jan 2026 14:29:41 GMT Mon, 26th Jan 2026 14:29:41 GMT Envelope generated by Ian Pope (185.180.185.194) Document generated with fingerprint c6822e7f1bc55f1d425ba7e441ae828a (185.180.185.194) Sent the envelope to Lyn Fairbrother (lyn_fairbrother@hotmail.com) for signing (185.180.185.194) Document emailed to lyn_fairbrother@hotmail.com Lyn Fairbrother opened the document email. (172.226.0.29) Lyn Fairbrother opened the document email. (104.28.40.145) Lyn Fairbrother viewed the envelope (86.3.232.255) Lyn Fairbrother signed the envelope (86.3.232.255) This envelope has been signed by all parties (86.3.232.255) Signed document confirmation emailed to lyn_fairbrother@hotmail.com (86.3.232.255) Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=48d4e498-8876-48b7-bee79244beb70c3b (86.3.232.255)