lan S Anderg)n, Chartered Accow) Maidh Sifj 4LW
ded 31 2025 P4¢ R4)ort of the Trnst I to 3 Independ¢ot Eylmlner's Report StAtement of FlnanclAI Artivhles B41anee Shett Note$ ty the FI¢1 StAtemeDts 7 ty 12 Detslled St**¢thent of Afdvllle4 13
sham fth stees ded31M The tn]sttts prestht ret with the S¢atrm of the clwity for th¢ year ended 31 Mareh 2025. The U51t have &loptcd the provts1 of Accounting and Reporting by chariti.. staternt of RecommendeMJ Pwtice appliL¥ble to c]]tirities prepari tlir ill ac(%)1 with the Financi Rwtitig Stsndatd app]icable in th¢ UK and Rwblic of trelalld (FRS 102) (effeetive l Janu8ry20I9). Objectlyes Ind aims The obieth of th¢ Asy)ciali areto: (a) promote the benefit of the inhabilants of the rn of bEnefrt with1 distirKtion of sex, 1[ orientattO or of political, r¢ligious or Ott opinioD& by &&s(Kiating the satd in])abitants aod the local authorittffj voluntary and other organisotions in a comm¢m effort to advan¢¢ rJJu¢ation and to PTovide fathlities in the Inter of socitil We for recreatioll wl lei8Ut¢-time (¢upatioD with th¢ object of improving the conditions of lif¢ for the ld itihAbi18nts; (bj eStsb]iS or the ¢&tablislllneot oc a Community Ccntr¢ (bereirnts cau 'th¢ Centre'l attd m8intaill and rnanage the same (whether or in with aDy authority or other person or i) in filltberanee of thes¢ obj<%ts,' ThE As50¢Lation .¥hall be noTrpArty in p)litics aThJ in lIgi(. The area of èrtnefit shall k Amer¥ham at Distrirt aTKI th¢ DcighuTIMXL Puljlle beneflt The TTUSttts bave ref¢Tr>l to the gWd8 in the Cbarity 841 BuidaDce p11¢ benefit when mi¢WYJ¥ OW 8iEW and obj'ectives and in pl1ti¥ our fvtyre Jcuvifies. Iii pr11lr the be]ieve thal the (wne88 of &vailability to the whole community IT£ the crit¢rta of public b¢fiL FINANCIAL REVIEW FlffjAn¢laJ posltlon Overall income atnouDtI to £129,564, which is 8% the previouq totsl of £119,898. ID¢lud¢d in the toth] foT 2025 an in¢rcase in bar tsking8 to £43.883 88ain# £41.059 and incTegsed lutmgs of £84,470 win&t £77,779 in 2024. EXpendIrt up for the y¢or by £14,619 to £166996 from £152J77. The main expense is payToII of £72,778, against £69.185 LD 2024. There were variiorL% of inth'idual exrt cbry, with main inLrew in light aThl heat COSL8 of£5.601 to £27,823.. The<rfhttmajoT pense vM8 the thpreciatico on the Liftstyle Centre. Consequent to the aty)v¢ the A&1sItio have the markeL Hjving considered their finding8, they have placal moni&s (M] sIKrt4emi ((1 atth¢ be8tT8tu &vailablc.
M#rth 2 FINANCIAL REVIEW Reserve5 poIi¢y It is the policy of th¢ charity to rnatntain this at a level whi¢ equates to approximately tsvclvc mijnths of on8oTng fixed costs. This provxles sufficient fid9 th Cover manarnt s1 thinistration eosts. The continual impact of the depreciation of the Lifestyl¢ Centre w&8 reflected in the Equipmeni Replacement res¢rve. It is clear that there n¢&18 to reall(atioD of the Furwj wvcn th Cweral Reknes have moved itity d¢ficit. Even cobi¢d there wa8 Itss than 3 rnonths of frec reservc5 at the yrar CEML Howevff. in paLxi¢¢ the lerrings aTKI bar rakings aTE c802g sourc08 of iDcoll so the free r¢5erv&4 clearly excetdthat lev but are well below the tsrget lev¢l. It is the rrt)licy of the chtirity to nmintsin UnT¢str which are free TEseryes of the AlatiOn. The Tn will review the kvel of thi% re4¢rve to provits sufficient to covu arAI swort Q)SLq 8nd to rwd to emergency applications for gr8nts w.¢h may arise from time time. Totsl at th¢yearndweTe £36282 (2024 £73.714). STRucfuR& GOVERNANCE AND MANAGEMENT Gowtrning documertt The Association is g0veM by the revF5ed Constiluiion on 9 sebtr 2010 ay amerthd by rcsolution d&ted 20May2019 Respon$lbllltSei of Coundl of The TTrLSte are responsible for prepanD8 the Rryffi of the Tnthe boatd 2nd the Financia] Sth7nents in accordanee with applieable law and regulations. Charity law trquires th¢ Te¢S to PLW FinwKial S(atsmert8 for ¢4¢h f)alai year in accord8Te with urtrt King¢kn G¢ne[al A¢cptcd AccountinL PTclic¢ (United Kingdom Accounting Stattdards aThJ applirable law). The Financial S¢atcm¢nts are rwuwed by law lo give a true aDd fair view of the st4re of aaIrS of the Assocthtion and of the thficit of the A%RatsOn for the In preJ>8rm8 tho% Fitwicial Stat¥nents, the Couocij of Managem1 is rcquired to.. - ¥elcLt suitable 8ecountin& polici¢s And appty ihcm C13t¢Trtl. - observe tk rnCth and principles in the ChaTi¢ies SORP. - mAkejudge¢DenL% #nd eslirnas that are re•sble and pnell¢ . state wh¢thu applicabl¢ UK ArKouthtsD8 Standoth b#v¢ iMI followal wbie¢¢ to any matu1 thpJTths disclosed and explained in the Trinartial Sthtements,. . Prepare the Financial Staternents on the 8Oin8 CO hsis uole&% it iq it)apN0 ty PTesunw that the ehHTitsble as91)tiOn will continue its operatsryjs. The TrLLStges are re5ponsibl¢ fct keq)in8 aLtounW TOrdS which discl¢x¢ with reason*bl¢ at any tin the fancial rnsition of the Associèlion and whicb enable il to ensure that the Financi&l Sw¢ments comply with applJ¥Jble laws and regujations. Try are also resp)ble ftt 8&frguarthn8 the 858eLT of the AssOCiStion and henc¢ for takin8 rewnable sty for the prtvention 4nddel0n of other irryrIbe. Key minigement personnel The IndivUal AffIlted and Mcmber groups appoim from Fxxly a for this org8nisatiott A full list of the Tn]stee5 15 %t ojt lOW. Any clMD8es are wb]i%hed the Cljarity CoThuDiS5ion website aad a full is avadable ftom th¢ 0fdlrects CQDtrollm& rutWin8 and (l11D8 the Is1&ti a thy to Y b&8i8. R18k management The Tnts¢ee5 have a duty to identify and Teview the risks to whi¢h the A5ciatIon is ex)Sed and to ensure appmwiate Goutrols are in place to provide rn9)nable agall and eTWW. Thc Tntee$ UDdertake ongoltig reviews of 11 but espE¢lty of those where risk has ithntifie<L wxl have llTylem¢Thtsl systems to mitigate these
ersham rtofth Tru5 Yev E ded 31 REFEREP4CE AND ADMINISTRATIVE DETAtis Regtstered CharAty numbeT 3(N)219 Prfnelpi addre Amer8ham Community Centre Chiltem Avenue Buckin8bamshi HP65AH Trustees Mr J Oxley- Cha]r Mts M J Bowlin8. Hon Secrttsry and MmJawll8 TDJStee Mrs G Morgan Mrs C L Hcory Mrs A Beatti¢ MrACla Mr L Avery Mr E Newhouse (rt51] 20 Febry•ry 202S) MrP M4¢z4 lttdcpendent ExJDln¢r lan And¢rson BA FCA Green8arth Thick¢l Grove Maidenhead Berksiu"re SL64LW AdmlDlstrnthr Mijs A L Bate8 BAnk¢rs HSBC Bank pk Apptoved by orthrofthe bofird oftruw¢8 on 27 Janu8ry 2026 a* on its bellllf br. M J B¢)wling- TnL#¢¢
Indepthdent ¢11)er,* report to the trwtefs ofAm¢t7h•m & DiytriEt CDmnkutiÉty Asjodatloll I report io the charity ttllstees Im my examinati¢M) of the accounts of ATTJfW5ham & Distsict Community A850¢iati(m (th¢ Twst) for the year enikd 31 Nlatch 2025. Re5ponslbllitlu knis of rert As the djan'ty trusttes tsl the Th1 you are resp)twNe wepaiation of the COUl in XC0rd with the requireThKnts of the Chariti¢s Act 2011 Cthe Art I in res ofnty examinthon of the Trysfs ¢out t1¢0 out under Section 145 of the Act attd in Caryillg out my exiDatiOn I have followed all an)IK¥bie Directions given by th¢ Charity Comlllission uoder $tiO[L 145(5Mb) of the ACL Indepedent eumlDcf J statsment I hav¢ complekd my ¢xaD]inatt'on. I confirn) that wtrial nJaiteKS have ¢ome to my atttlltim in WDll¢¢tion with the examination giving me ellvse to believe th4t in any tmterial res1.. alinting Yecord8 Were not kept in resmof the Tnw¥s Tryuired by Sedion 130 of the A¢ or the HccounLS do not ace(Kd with ¢lJ)se rtrords" or the accounts do compty with the applicable T4Uirems concernin8 th¢ fomi aThJ content of accounts $¢1 out in the Clwiti&s (Aounts aTKI Reports) Re8ulktioDs 2(K)8 other thatt any r¢quire4ncnt that the acwjnts giv¢ a and fatr view which is nola matter consid¢Tl as part of An Inded¢n¢ examinln. I hove no concer aod hav¢ CO matters in ¢tIon the exAmiMtson to which atteDtion should b•th) in this in ortsto ¢nable a prcpT uTN5[aOfIk &#x)unty to be ch lan And¢T50n BA FCA lan S Anderson, Chart¢red Accowitani Thickd Groye Maidenhead EIcTk8hiT SL6 4LW 27 January 2026
ht of Fin#nciai A 31 202S 2024 nds fvnds 510 1.233 40,886 77,779 84A70 Tol*l 129J64 119,898 EXPENDITURE ON Charlthble SettlIes Provision of commlty a¢tiWti¢s Other trading actiiuties Governance ¢osts 140J94 25,018 126,553 24,114 1,710 Totgl 1156990 152 J77 NET INCOMFJ(EXPENDTrtlRE) (37A32) (32,4791 RF.CONCILIATEON OF FUNDS Tothl fimds brought forward 71714 106.193 TOTAI. FUNDS CARRIKD FORWARD 3&282 73,714
2024 Totsl fimds Unrutrleted d% FIXED ETs Tangible wets 16.714 CURREIYT A&SETS Stock5 Debior5 sh 4¢ bhnk and in hand 1,621 70 47J68 1.756 1,772 61.497 49,059 6S,025 CREDITORS ATnounts falling due wirhin cffleyear 10 (Iw) (8,025) NET CURRENT ASSETS 31A 57,000 TOTAL ASSETS LE&$ CURR&Yr LIABILITIES 73,714 NET ASSETS 73,714 TrIJNDS Unre¥tri¢t¢d funds 12 381 73,714 TOTAL FUNDS 3A282 73.714 Ttse riDclaI statennts wtt¢ apw¢d by the Bofird orThte¢S and auti1£ for iw on 27 January 2026 were signed on its behalf by.. M J Bowkn8- Tn4e J (kni¢y. Thtte Tr nLty frmrn partof tlwe fts¥nCi sta*llnts
ents 2025 ded 31 AccouiYfiNG POLICILS Is 0(n¥ the #141 sttem¢Dts The finanual stsremcnts of the ¢hariry, which is a wblic benefii ¢ntiry under FRS 102. have bttn prepar in accordance with the Ch8ritscs SORP (FRS 1021 'A¢countiDg aTyJ Remng by Clwities.. Statemetyt of liecommended Prafflice applicable to charities FrwarJn8 their iti accord8oce with the Financial Reporting Statthrd app1bk in th¢ UK atwj Republic of he]aDd IFRS 102) {effective l January 2019),, Financial Rq)orrin8 Stsnthrd 102 Th¢ FiTwKial Rerthi"ng Stsndard applicable in the UK alld Rq)ublic of treland, and th¢ C111¢$ Ad 2011. The finala1 statthntts hav¢ been prepAred UEth the historical cost ¢onvention. These r]nancial 8tsmrmts have prcpwed on a concern basis.The Trustees do not believe that Brexil will ]rnt £ the use of basis. Covi&19 did have an iTnpact on community aff8irs generly, but as re8ards ID¢ome All in¢ome is rttognised in the Ststrme¥Lt of Financtai Activities once th¢ chan'ry entitlement to the funds, rt is pwbablc that the iuc(RFK will be Te¢eived alld the be measured reliably. Expendknre Liabilities are eXpe1e &$ 86 there is a leBal or COtttyu¢tive obligation cojnmitting the charity to that CXF¢ndilure. it is probAble that a of rK)InIC tthcfits will b¢ rryuirvj in setd¢mcnt ano the amount of the obligation can bc meawr•J reliably. Expcnditur¢ is for ¢)n an &ccruals basi5 arKI has becn c]a&8ified UTkdLT headings that 888re8a all coll rtla&J the caie8iJry. Where costs cannot be diTY attributed w panicular hdi85 thry knve btts ro acts"vities on a b•sts ¢onsisfent with tbe use of Tartb asgets ikprwidtion is prowidtyj at the fi)I]0n8 am ratsB in to writ¢ off eAch uset over its estim4t¢d Ge¢[11 quiprttt . 25% ¢tht Stocks Stocks are valua at the lomr of net TEo1isabk vatuq after m8kTn8 allowance for obsolete and 81ow T8IArfon The charity Is exemw from tax on its clwitsble ¥(ivitie8. FuDd accouAII Unrcstricted tsd3 can bE in 8rd81 with the charitsble obJve 8t the disctetion of the trustee5. The r¢8¢rves policy 18 a 5¢tthrt in the TnLst¢¢s' Re1. Restncted fiwd5 can only be foT Fmrticular re5tric¢•J purpose8 within the Obj of the Chartty. Restrictions Further ¢xplat)fition of th¢nbD]te tAUWfj¢ of each fillml inclthl JD the nos kn the fiala1 sthtsments. Jre prehe le•glDE eommltsllellts Rentals paid 0E Iw ate tharpj to the Ststrnt of Finan¢Aa] Actrviti¢5 on a str"1 line basis overthe pcriod of thE Ita8e.
thebi cial Ststement8- OTHER TRADII¥G Acfivi7iLS 2025 2024 Bar tsktiigs 43 40.059 457 370 401 44W4 410,886 INVESTMENT IYCOME 2025 2024 Letting8 84,4711 77.779 TRUSTEFS, REMUIYERATION AND BENEFITS There were tn, rtmunualion or oth¢T bcnefits for the ycor ended 31 mCh 2025 nor for the year ettded 31 Mar¢h 2ff24. Therewere no trwtee8' expenw ld fLrthe y¢ty¢Thkd31 Math 2025 Th)T for the yw $thd 31 Mar¢h 2024. STAFF COSTS The avern8e monthly number of employees durin8 the ye¥r wag as follow8.' 2(J25 2024 Fuil time Part time No employx5 received ¢nx)]urn in ex¢¢ss of £60,(IJ). GOVERNANCE COSTS The GOv¢MCe cc*ts r¢latinB to the In(kprnthnt Eixamiiiation of 40 (21r24 £720) togethcr with externai 8¢Lounkn8 SUPtKirt pl$ AGM costs & bank totatled £1.384 (2024 £1.710) and have been reflected in eb3n"table a¢ixvitie5 experk
taternen 21I2S ded 31 TANGIBLE FIXED ASSETS G¢n¢ral equipment COST At l April 2024 Additions 57,637 At 31 P&ch 2025 6(636 DEPRECIATION At l April 2024 Char8¢ for year 40.923 14A31 At 31 Marth 2025 5SJ54 NET BOOK VALUE At 31 Mard) 2025 5282 At 31 Maych 2024 16,714 STOCKS 2025 2024 Cl¢aniDg trknia Bar 369 1352 353 1.403 1.621 1.756 DEBTOILS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debtors Pryyments a¢¢n] in¢ome 70 f41 7( 1,772 continued...
FlnaDCi ements- io. CREDITORS: AMOUNT3 FALLINGDUE WITHIN ONE YEAR 2025 2024 Ballk loans and oYerdrdft8 (sr¢ D)te I l) Trade crettitors Taxats"on aud 1&1 slty Other¢Niitorn £999 2.317 2.372 3J36 2ffj45 3,471 1&059 &025 ii. ANS An Analysis of the jrity of loan8 is wvenbelow.. 2025 Th¢ A8sociation'5 fLnancih] statem¢nts allow for the spbt of the bank b818nce5 between the VATI04 fund5. At the year end the amount in the bank account St[ at £44219 in baT. Howevex. of this £2,999 was auributed to the de8i8natl Equipment res¢rvc as an ov¢rdrati' with iti houK balaDces of £37.5CQ E¢ing for the EMtrgen Fund 4nd£9,718 b¢ing forthe G¢n¢rnl lknwe8 F(L 12. MOVKMENT IN FUNDS Net rnovemettt Al 31.3.25 At 1.4.24 UreStrIcted hnd5 195(Ml 37JIK 1&714 123,0011 (3,501) 37,51JO (14,431) 73,714 (37.432) 36,282 T(yfAL FUNDS 73,714 (372) 36382 Net nvenIe in fiwd& AlJ in the alwve0 as bl]ows: expended in funds UDrestrkt¢d funth Generdl purFM)scs fiLTMi 129J64 (151565) (14831) (23,0011 (1<431) 129J64 (166.996) (37,432) TOTAL FUNDS 129J64 {1(&996) (37,432) Pagelo ntinue(L..
Comm nts-con li MOVEMKI¥TJN FUNDS- tonthiwd Comprqtives for mov¢tt ts fund# Nd Trnttsfe between At 31.3.24 At 1.423 UDreJtrlcted fundy General purFK)ses fvnd EmeTg¢ts¢y EquipmeJJi r¢p18cement re8¢rve 37.888 375(KJ (18.070) (318) 19JOO 37500 16.714 (14.409) 318 106.193 {32.479) 73.714 T(yfAL b"UNDS I(.193 {31479) 73.714 C¢)mparativ¢ movNnent in irKlud in the abov¢ afE follows: Resources Mov¢m¢nl Ullr¢¥tt4cted f•nds Generdl putPO8¢9 fund Lquipmen( replac¢ment reserve 119.898 {137,9681 114,4091 (18,070) 114,409) 119.898 {152,3771 (32,479) 119,898 (152J77) 132,479) A ¢wrent year 12 ofyl yw 12 montbs coAnbinbJ p)Sitwn is u follows: N¢t movtm¢n¢ Trnwf#s between At 31.3.25 At 1.423 Unrulrf¢ted lutsd$ Gencrai pse$ fijnd F.mCrgLCY reserve Equipment replacement resm 37.888 375(Xl 30.805 (41.071) (318) (3,501) 37.51MJ 2283 (28.840) 318 1(fj193 (69.911) 36282 TOTAL FUNDS 106,193 (69.911) 36,282 P88ell o)ntinued..
ancial t*lemen 21)25 12. MOVEMENT I1¥ FUNDS- tIned A CUTra)t yew 12 months prmx ycAr 12 m(mths L¥)rnbillLyI net nK)vement in fuDd& tllcludcd ill the above are &8 foll Inc4)ming R¢sLwtts Mov¢mait expell1 in fi]rtds UDreJtrlcted funds General pryS¢S fufyj Equipment Yeplacement r¢8e 249.462 (25YIJ33) {28,840) {41,071) (28,840) 249,462 (319.3731 (69.911) TOTAL Fuh 249.462 (319.373) {69,9ll ) 13. RELATF.D PARTY DISCLOSURES P4ge 12