MARLOW COMMUNITY ASSOCIATION
Charity number 300301
TRUSTEES ANNUAL REPORT AND ACCOUNTS
for
YEAR ENDED 31 DECEMBER 2022

MARLOW COMMUNITY ASSOCIATION
Trustees Annual Rep(xt forthe year ended 31st December 2022
Name of Charity Marlow Community Association
Registered Number 3￿301
Legal Forni: Unincorporated Charitsble Trust
Governing Documeftt
The Constitution wa5 adopted on 13th May 1967, amended at a Special General Meetin8 on Thursday 17th
February 2(hJ) to bring it into line with new requirements and amended again on 21st March 2013.
Address:
Liston Hall. Chapel Street Marlow. BuckinghamShi￿. SL7 IDD
Tru5tees'.
Charity Trustees V￿re all members of the General Councll during the year ended 31st December 2022. A list
of the twstees is held In the MCA Office.
Method of Appointment:
l. Members of the Executbve Committee
2. One Trustee is nominated by each Section and Affiliated organisation
3. Ordinary members may be appointed a5 Trustees at the AGM up to an equivalent number nominated In
2 above.
HoldlngTrustees:
Mf G FletL Mr W A Streeter and Mr R Wilson
Officers:
Chairman
Vice Chairman
Honorary Secretary
Honorary Treasurer
Mr Richard Scott
Mrs Linda Richards
Mrs Ruth C05ter
Mrs Laura Hobson
Bankers:
Lloyds Bank plc
Charities Official Investment Fund ICOIFI. Senator House. 85 Queen Vittoria Street, London. EC4V 4ET
Independent Examlner.
Mr Roger Smith FCA
6 Beaufort Close, Marlow, SL7 IEN
Objects: The Objects of the Association are:
l. To promote the benefft of the inhabitants of Marlow and the neighbourhood Ihereinafter call
the 'area of benefiy) wtthout distinction of sex. sexual orientation. race or of political. religious or
other opinions, by associating together the said inhabitants and the local authorities, voluntary
and other organisations in a common effort to advance education and to provide facilities in the
interests of social welfare for recreation and leisure time occupation with the object of improving
the conditions of life for the said inhabitants.
2. To maintain and manage a Community Centre in furtherance of these objects.
3. To promote such other charitable purposes as may from time to time be determined.

MARLOW COMMUNITY ASSOCIATION
Trustees Report on the Flnancial Activities of the Assoaation..
The Trustees (the General Council) met three times in the last year. In accordance with the
adopted accounting policy, the independently exarnined Statement of Financial attivities and
Balance Sheet of the Association forthe year ended 31st December 2022 are included with this
report.
The Trustees would like to acknowledge all those who helped the Association achieve an excellent
financial result for the first full year since the Covid pandemic. We have opened continually since
February 2022 and our bookings provided a substantial increase in letting revenue when
compared to the previous year.
The Statement of Financlal Actlvltles for the Association shows a sury)Ius of £11,883 for the year
12021 defictt £4.810). In line with our accounting policy. we continue to depreciate our assets on a
5traight-line basis and depreciation of £4.21812021 £3,979) has been charged in arriving at this
yearfs surplus.
As mentioned, income from lettings was much Improved over the previous year and is reflected in
the figures- 2022 £48,921 {2021 £28.528}. The Sections and Affiliated charfties, or8anisations and
other community groups still enjoy advantageous rates; in 2022 it is estimated that they received
In excess of £24,030 (2021 £13.2201 in reduced charges when compared to our commercial rates.
Lettlng charges are reviewed annually and from 1st January 2022, they increased by a rate broadly
in line with the rate of inflation. A similar increase was applied from l January 2023.
The Association has five Sectlons- Bridge. Dog Trainin& Parents and Toddlers, Cameo Lunch Club
and Friday Lunch Club and the results of thelr activities are consolidated in these account5. They
recorded an improved result over the previous year and between them they achieved a deficit of
£32312021 deficit £811). Our Carnival has held in September but we were unable to hold our
usual procession. Nevertheless, thanks to the hard work of our Carnival committee, a surplu5 Of
£943 was achieved. The Carnival date for 2023 is Saturday 16 September.
Interest on savin8s in the Charities Offlcial Investment Fund has improved over recent year5 due to
increaslng interest rates. No thanges have been made to the investment strategy during this
financial year.
Routine maintenance costs in 2022 amounted to £9,03212021 £5,210) which Included several
one￿ff items. We also capitalised the cost of a new floor1£7,500) to the main hall. As a resuFt of
this expenditure, all our lettin8 rooms are now in very good condition. Other costs remained
broadly in line with our budget. but in 2023, we will face increased costs particularly for ener￿.
Our Balance Sheet remains strong with £12,132 (2021 £12,015) in the COIF deposit account and
£24,59812021 £13.470} in our unrestricted current accounts. The Executive Committee keeps the
cash position under regular review and is confident that the cash position is sufficient to cover
normal operating costs for the next twelve months.
At the year*nd, we had reserves of £189,853 (2021 £177,970), vthich included £29,212 {2021
£29,535) in restricted income funds. The General Maintenance Reserve standing at £4,000 (2020
£4,OCMJI is included in the restricted income funds.

MARLOW COMMUNITY AssoaATION
Thank you to all those who assist with the dayto day running of the A5s0aation. help wrth the
Sections and support our fund raising artivities. Our thank5 go also to Cindy Gillies who runs our
administration office outstandin8 efficiency and to her husband Donald who. as Cleaner and
Handyman. together keep Liston Hall in good order.
Trustees Responsibllftles
The Trustees are required to prepare a Financial Statement for each financial year. which give a
true and fair view of the state of affairs of the charty and of the surplus or deficit for that period.
In preparing this Financial Statement the Trustees are required to=
l. Select suitable accountin8 policies and then apply them consistently.
2. Make judgments and estimates that are reasonable and prudent.
3. State whether applicable accounting standards have been followed, subjert to any material
departures disclosed and explained in the Financial Statement.
4. Prepare the Financial Statements on an ongoing basis unless it is inappropriate.
The Trustees are responsible for keeping proper accounting records. which disclose with
reasonable accuracy at any time the financlal position of the Trust, safeguarding the Charit￿5
assets and for taking reasonable steps for the prevention and detection of fraud and other
irregularities. An Independent Examiner examine5 the annual report and accounts and has issued
an unqualified report.
A bullding valuation and surney was carried durin8 the year. This revealed a number of matters
for the Executive Committee to address during this current year.
In Èarly 2023, the Executive Commlttee has completed a revised Risk Assessment.
The rep
and accounts will be be presented to the General Councll at the Annual General
o be held on 22 Marth 2023.
Richard Scott
Honorary Chairman and Trustee
21 March 2023

Marlow Community Association
Registered Charity No. 31MBOI
Statement of Financial Artivities
For the year to 31st December 2022
Prior year
nds ￿￿Orne fvnds Trtal funds funds
Incoming rewrces (Note 3)
Inc¢>me from:
Lettings
Income from Sections actiwtles
Fund raising activitles
Donations
Investments
Membership subscriptions
Other
Total
Resources expended (Note 4)
Expendlture on:
Raising fund5
Charitable aclimties
Costs of Section artrirties
Other
Total
48.921
7,173
6,987
48.921
15.903
6.987
28,548
5,131
8.867
100
8,730
117
117
615
615
676
40
43,363
63.813
8.730
72,543
5.654
45,953
5.654
45.953
9,053
3,599
40,976
3,598
9,053
51,607
9,053
60,660
48,173
Net Ineomellexpenditure) befor•
Investment galnslllosses}
Transfers between fvnds
Net movement in funds
12.206
(323)
11,883
14.8101
12,206
13231
11,883
14,8101
Reconclllatlon ol lunds:
Total funds brought forward
Total funds tarfled fonward
148,435
160,641
29.535
29,212
177,970
189,853
182,780
177,970

Marlow Community Association
Registered Charity Nth 300301
Balance Sheet
As at 31st December 2022
Totsl thls
T¢)tsl l•st
nds 1nc0mefi￿dS
Flxed assets
Tan8lble assets
(Note 61
1Nots 71
Totsl flxed assets
128,078
12,132
140.210
128,078
12,132
140,210
124,796
12,015
136.811
c￿￿ent assets
Debtors
{Note 81
Cash at bank and In hand
INot•s 9 & 101
2,532
2.532
1,592
24.598
27,130
29.212
29,212
53310
56,342
43,(￿5
44.597
Credltors: amounts falllng due wlthln one
(Note 11)
6.699
3,438
Netcwrent ￿ts/ll1•b1￿￿e5I
20,431
29,212
49,643
41,159
Total assets less euffent N•bll
160,641
29,212
189,853
177,970
Funds olthe Charlty
Restrkw Income funds (Note 12)
Unre5Qrlcted fund5
Revaluatlon res4v
29,212
29,212
160,641
29.535
148,435
160,641
Totsl fu
160,641
29,212
189,853
177.970
Si8ne(I by the treasurer. a trustee on behalf
of all the trustees
Date of
approval
IL13111
Laura Hobson

Marlow Community Association
Registered Charlty No. 3(K)301
Notes to the accounts for the year to 31st December 2022
Note I: Basls of preparation
1.1 Basis of accounting. The accounts have been prepared on the basis of historical cost
in accordance with the Statement of Recommended Practice: Accounting and Reporting
by Charities and in accordan￿ with the Financial Reporting Standard applicable in the
UK IFRS 1021 issued on 16th July 2014 and with the Charities Act 2011.
1.2 GOI￿ tOn￿rn. The accounts are prepared on a Boing COn￿rn basis: there bein8 no
material uncertainties that cast doubt on the charivs abillty to continue as a 80ing
concern.
1.3 Change of accountlnz pollcy. The accounts present a true and fair view using the
accounting policies adopted and outlined in note 2.
1.4 Changes to accourrtlng e￿Matr￿ There has been no chan8e to accounting estimates
in the ￿PortIn8 year.
Nrte 2: Accountlng polldes
2.1 Incorne:
Recognltion of Income. Income Is included in the Ststement of Financial ArtNities when
the charity become5 entitled to the resources. when the trustees are Vbrtually certaln
they will recetve the resources and when the monetsry value can be measured with
sufficient reliability.
OffsettiD8. There has been no offsetting of assets and liabilities, or income and
expenditure in the accounts.
2.2 Expenditure and Uabllltles:
Uability reco8nltlon. Liabilities are recognised when it is more Ilkety than not that there is
a legal or constructNe obligation to pay out resources and the amount of the obligation
can be measured with reasonable certainty.
AdrniTri5tration and 8ovemance costs. Includes all costs involving the public
accountability of the charity and its compliance with regulation and good prartice, and the
legal. accounting and administrative costs of trustee5 in the furtherance of their duties.
2.3 Assets:
Tanglble flxed assets. Freehold land and buildings are valued at cost plus rebuildlng and
other major additions.
Fixtures and r￿IngS are capitalised rf they can be used for more than one year and normally
cost more than £iixI. They are valued at cost and are written off over seven year5 With a full
year's depreciation in the year of purchase.
Computers and other technology assets are capitalised rf they can be used for more than
one year and usually cost more than £l(Kl. They are valued at cost and are written off over
three years with a full year'5 depreciation in the year of purchase.
Debtor5. These are measured on initial recognition taking into account any agreed
discounts and a(fvance payments by the charity.

This
Year
Last
Year
Note 3 . Anatysis of incomlng resources
LettinES
Income from Sectlons artivities
Cameo Club
Dog Training aub
Bridge Club
Parents and Toddlers Club
Friday Club
Fund raisin8 artivities
Carnival
100 Club
Other events
Donations
Investments
Membership subscrsptior
Other
48.921
28,548
2,S32
691
2.536
31
464
1,133
1,768
3,970
15.903
5.131
6.295
692
8.292
575
6,987
8,867
100
117
615
676
72.543
43,363
Note 4: Analysls of resources expended
Raising funds
Camival
100 Club
Charitable artivities
Cleanin& caretaking etc.
Salaries
Rates and Water
Heat and light
Maintenan
Administration and governance costs
Subscription5
Other costs
Depreciation {Notes 2 and 61
Costs of Section activities
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers aub
Friday Club
Scottlsh Dancing Club
5,352
302
3,354
245
5,654
3,599
7,810
9,324
4.263
3.776
5.210
5.276
460
878
11,917
1.526
3.688
9,032
5.357
1.045
770
41.735
4,218
36,997
3.979
1.256
4.855
57
197
2.688
214
2.076
107
133
9,053
flJ,660
3.598
48.173

Last
Year
Year
Note 5: Trustee expenses Induded In admlnlstratlon and governance costs:
Number of trustees who were paid eX￿nSeS
Total administr3tNe expenses paid
Nrte 6: Tanglble flxed assets
Freehold land and buildings
Net book value of furniture. f￿ing5 and technology
brou8ht fonvard
Addition5 during year
115.366
115,366
9.430
7.5LXI
16,930
4.218
13,409
13,409
3,979
Depreciation charge for the year
Net book value of furniture, r￿Ing5 and techno108y
carried fonvard
Net book value of tan8lble assets carried forward
12,712
128,078
9,430
124,796
Note 7: InVeSth￿nts
COIF Charities Investment Fund
12,132
12.015
Note 8: Debtovs and Prepayments
p￿paYmentS arKI debtors
2.532
1,592
Note 9: Cash at bank and In hand
Cash at bank
Unrestricted funds
Restrirted funds
Held on behalf of Sectlons
Cash held by sections
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers Club
Friday aub
24.518
13,390
32,326
4,021
21,411
2.634
15.923
1.877
16,709
1.063
1,690
175
398
21.404
53,730
80
21.514
42.925
80
Cash in hand
53,810
43,005

This
Year
Last
Year
Note ITr. Cash at bank In hand relat1￿ to fvnds
Restricted income funds (Note 12)
Unrestricted funds
29,212
24,598
53,810
29,535
13.470
43,005
Note 11: credito￿ and accrua15
Credttors and accruals
6,699
3,438
Note 12: Restricted Income fvnds
Relates to the following:
Cameo Club
Dog Tralning Club
Bridge Club
Parents and Toddlers Club
Friday Club
3,217
15,923
2,460
16.709
1,063
1,690
3,613
25,535
3,623
25.212
Maintenance reserve
29.212
29.535

Marlow Communlty As￿*datIOn
31 December 2022, which are set out on pages I to 6.
The charityrfs trwstees are responsible fortr￿ preparatlon of the account& The chariV5
trustees consider that an audit is not required for this year under sectfon 144 ot the Charfties
Act 2011 {the Charities Act) and that an iThlependent eXamInatK￿ 15 needed.
It15 my resp￿IbIlltyto.
' examlne the accounts under section 145 of the Charitles Act
• to follow the pn)cedures laid down in the genernl Directions 8knn by the Charlty
Commisslon undersection 145151{b) of the 2011 ACL aNI
. to State whether partlcul•r matters ha%* come to my attentlon.
My examlnatlon was caTTled out In accordan￿ wlth general IXrectM)ns given by the Charlty
Commlsslon. An examlnatlon indudes a review of the account1￿ records kept charity
and a comparison of the accounts presented wlth those ￿0rd& tt also Indudes consideratlon
of any unusual Items or dlsclosures In the accounts, aThJ seeklng explanatlons from you as
trustees Concem1￿ any suth matter& Th2 ￿￿edureS uThJertaken do Th)t wovkle all the
evidence that would be requlred In an a￿lIt and consequently no oplnlon Is glven as to
whether the accounts present a true and falr vlev/ and the Is Ilmlted to tl*)se matters
set out in the next statement.
In connectK)n with My examlThatlon, no material matters have come to my ¥ttentlon whlch
8l¥es me cause to believe thaL in any rnaterial re4)ect:
• the accounting ￿ordS were not kept in accordance wlth sectlon 130 of the Charltles
Att 2011; or
• the aco)unts dld auonl with the xcounlir4 records: or
• the accounts dkl not compty wlth the applicable requirements cO￿eming torn) and
content of accounts set out in the Charitles (Accounts and Reports) Re8ulatiOn5 2011 other
than any requirement that the accounts gNe a 'true and fail view which is rKrt a matter
considered as part of an Independent examinatlon.
I have no con￿MS and hab* come across no matters In connectlon T￿th examinatlon to
which attention should be drawn In thls report In order to enable a woper u￿lerstandIn8
of the accounts to be r&iched.
Slgnature:
Date".
2023
Name: Roger 5m"
Qualiftstion: Cha
Addre￿ 6 BeaufTht C
se. Marlow. BUckw￿￿mShlre SL7 IEN