MARLOW COMMUNITY ASSOCIATION
Charity number300301
TRUSTEES ANNUAL REPORT AND ACCOUNTS
for
YEAR ENDED 31 DECEMBER 2023

MARLOW COMMUNITY ASSOCIATION
TTUStee5 Annual Report for the year ended 31st De￿rnber 2023
Name of Charity Marlow Community Assoaation
Registered Number 3￿301
Legal Fomi". Unincorporated Charitable Trust
Governing Document:
The Constitution was adopted on 13th May 1967. amended at a Special General Meeting on Thursday 17th
February 2(XK) to bring it into line with new requirements and amended again on 21st March 2013.
Address:
Liston Hall. Chapel Street, Marlow, Buckinghamshire. SL7 IDD
Trustees:
Charity Trustees were all members of the General Council durlng the year ended 31st December 2022. A list
of the trustees is held In the MCA Office.
Method ofAppolntment:
l. Members of the Executive Committee
2. One Trustee is nominated by each Settion and Affiliated or8anisation
3. Ordinary members may be appointed asTrusteesat the AGM up to an equlvalent number nominated In
2 above.
Holdlnz Trustee5:
Mr G Flett. Mrs C Wesson and Mr R Wilson
Offlcers:
Chairman
Vlce Chairman
Honorary se¢￿tary
HonoraryTreasurer
Mr Rlchard Scott
Vacant
Mrs Ruth Coster
Mrs Laura Hobson
Bankers:
Lloyds Bank plc
Charities Offlcial Investrnent Fund {COIFI, Senator House. 85 Queen Virtoria Street, London, EC4V 4ET
Independent Examiner.
Mr Rogersmlth FCA
6 Beaufort Close, Marlow, SL7 IEN
Objects: The Objects of the Association are:
l. To promote the benefit of the inhabitants of Marlow and the neighbourhood Ihereinafter call
the 'area of benefit'l without distinction of sex, sexual orientation. race or of polltical. 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 inhabitant5.
2. To maintain and manage a Community Centre in furtherance of these objects.
3. To promote such othercharitable purposes as may from time to time be determined.

MARLOW COMMUNITY ASSOCIATION
Trustees Report on the Flnandal Actlvities of the Association:
The Trustees (the General Counclll met three times in the last year. In accordance with the
adopted accounting policy. the independently examined Statement of Financial activitie5 and
Balance Sheet of the Association for the year ended 31st December 2023 are included with this
report.
The Trustees would like to acknowledge all those who helped the Association achieve an excellent
financial result. Our bookings provided a solid increase in letting revenue when compared to the
previous year.
The Statement of Financial Activities for the Association shows a surplus of £16.488 for the year
12022 surplus £11,883). In line with our accounting policy, we continue to depreciate our assets
on a strai8ht-line basis and depreciation of £5,84112022 £4.218} has been charged in arrivin8 at
this year's surplus. This fi8ure has increased due to additions to our assets of £15,583.
As mentioned, income from lettin8s was much improved over the previous year and is reflected in
the fi8ures- 2023 £54,93612022 £48,921). The Sections and Affiliated charities, organisations and
other community groups still enjoy advantageous rates; in 2023 it is estimated that they received
in excess of £37,20012022 £35,C601 in reduced charges when compared to our commercial rates.
Letting charges are reviewed annually and from Istjanuary 2023, they increased by a rate broadlv
In line with the rate of inflation. A similar increase was applied from l January 2024, when we also
took the opportunity to review some historical dlscounts.
The Assoclatlon has five Sectlons- Brld8e, Dog Trainin& Parents and Toddlers, Cameo Lunch Club
and Frlday Ltjnch Club and the results of their activities are consolSdated in these accounts. They
recorded an improved result over the previous year and between them they achieved a surplus of
£4,02112022 deficit £3231. Our Carnlval has held in September but we were unable to hold our
usual procession. Nevertheless, thanks to the hard work of our Carnival committee, a surplus of
£2,174 was achieved. The Carnival date for 2024 is Saturday 14 September.
Interest on savin85 in the Charities Official Investment Fund has improved over recent years due to
increasing interest rates. No chan8es have been made to the investment strategy during this
financial year.
Routine maintenance costs in 2023 amounted to £6,793 {2022 £9. 0321 which included several
one-off items. We also capitalised the cost of new internal fire protection1£14,854} following a
risk assessment. All our letting rooms are now in very good condttion.
Other costs remained broadly in line with our budget, but in 2024, we will continueto face
increased costs of energy.
Our Balance Sheet remains strong with £12.664 {2022 £12.1321 in the COIF deposit account and
£28,98312022 £24.5981 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 operatin8 Costs forthe next twelve months.
At the year-end, we had rese￿e5 of £206.34112022 £189.853}. which included £33,233 {2022
£29.212} in restricted income funds. The General Maintenance Reserve standing at £4,OCK)12022

MARLOW COMMUNITY ASSOCIATION
£4,LKQI is included in the restricted income funds.
Thank you to all those who assist with the day to day running of the Association, help with the
Sections and sUPPOrt ourfund-ralslng activities. Ourthanks go also to members of the Executive
Committee, who meet at least six times each year; Cindy Gillies who runs our administration office
with outstanding efficiency and to her husband Donald who, as Cleaner and Handyman. tO8ether
keep Liston Hall in good order.
Trustees Responslbllltles
The Trustees are required to prepare a Financial Statement for each financial year, which 8ive a
true and fair view of the state of affairs of the charity 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 consistentlv.
2. Make judgments and estimates that are reasonable and prudent.
3. State whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the Financial Statement.
4. Prepare the Financial Statements on an on80in8 basi5 unle55 it is inappropriate.
The Trustees are responsible for keeping proper accounting records, which disclose with
reasonable accuracy at any time the financial position of the Trust, safeguarding the Charitrfs
assets and for taking reasonable steps for the prevention and detection of fraud and other
irregularities. An Independent Examiner examines the annual report and accounts and has issued
an unqualified report.
The report and account5 will be be presented to the General Council at the Annual General
Meetin
fa be held on 20 March 2024.
Richard
cott
Honorary Chairman and Trustee
19 March 2024

Marlow Community Association
Reglstered Charity No. 300301
Balance Sheet
As at 31st December 2023
UnreStrIrt￿ Restricted Totsl th15 T¢)tsl lart
lunds
In¢ome fvnds
year
flxed assets
Tan8lble assets
Investments
(Nots 6)
(Note 71
Totsl Ilxed
137,820
137,820
128,078
12,664
150.484
12,664
150.484
12,132
140,210
Current assets
Debtors
(Nots 8)
Cash at bank and In hand
(Notes 9 & 10)
Total current
3.349
3.349
2.532
28.983
32.332
33.233
33,233
62,2J6
65,565
53,810
56.342
CradltOT& *nountsfal* due ¥Athth Orb•
Ir*>te ill
9,708
9.708
6,699
N¢t ¢urr¢nt ￿ets111[abIlIt1e$)
22,624
33,233
55,857
49,643
Totsl •550ts1•5s curv•nt knlwl.
173.108
33.233
206,341
189,853
Funds ofthe Charlty
Restrlrted Income funds {Note 12)
Unrestrlcted fund5
33.233
33,233
173.1
29,212
160.641
173.108
Re¥èluatlM r¢ser¥e
Totsl
173,108
33,233
206,341
189,853
Signed bythe treasurer, a trustee on behaff
of all the trustees
Date of
approval
TML,_
Laura Hobson

Marlow Community Association
Reglstered Charfty No. 300301
Statement of Financial Activities
For the year to 31st December 2023
Prk>r year
lunds
funds
Income funds Total fvnd5
Incoming resources {Note 3)
Income from:
Lettings
Income from Serttons artiviiies
Fund ralsing activities
Donations
Investments
Membership subscriptions
Other
Total
54.936
7,460
6,779
$4,936
20.404
6,779
30
532
48,921
15.903
6,987
12.944
532
560
130
70,427
117
560
130
83,371
615
12,944
72,543
Resourc￿ expended (Note 4)
Expenditure on:
Raising funds
Charitable activities
Costs of Sertion artivities
Other
Total
4,298
53.662
4,298
53,662
8,923
5,654
45,953
9,053
8,923
57.960
8.923
66.883
60,660
Net Incomellexpendlture) before
Investment 8alnsl{losses>
Translers between fvnd5
Net movement In fvrrfls
12.467
4.021
16,488
11,883
12.467
4,021
16,488
11,883
RecoKiliation ot funds:
Total funds brought forward
Total funds carried forward
160,641
173,108
29.212
33,233
189,853
206,341
177,970
189,853

Marlow Community Association
Reglstered Charity No. 300301
Notes to the accounts for the year to 31st December 2023
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 Re￿rtIng
by Charities and in accordan￿ with the Financial Reporting Stsndard applicable in the
UK IFRS 1021 issued on 16th July 2014 and with the Charrties Art 2011.
1.2 Going concern. The accounts are prepared on a going cOn￿rn basis; there bein8 no
material uncertainties that cast doubt on the charity's ability to continue as a going
concern.
1.3 Chan8e of act￿ntI￿ ￿1￿¥. The accounts present a true and fair view usin8 the
accountin8 policies adopted and outllned In note 2.
1.4 Changes to accountln8 estlmates. There has been no change to accounting estimates
in the reporting year.
Nots 2: A￿ntI￿4 pollcles
2.1 Income:
Recognitlon of Income. Income is included in the Ststement of Financial Activrties when
the charity becomes entitled to the reSoUr￿s, when trustees are virtually certain
they will receive the resources and when the monetsry value can be measured with
sufficient reliability.
Oftsettlrq. There has been no offsettln8 of assets and liabilities. or income and
expenditure in the accounts.
2.2 Expendlture and Llabllltles:
Llability reco8nltlon. Liabilities are reco8nised when it is MO￿ likety than not that there is
legal or constructive obligation to pay out ￿sOurceS and the amount of the obligation
can be measured with reasonable certainty.
Admlnlstratlon and govemance costs. Includes all costs invofving the public
accountability of the charity and its compliance with regulation and good prattlce, and the
le881, accounting and administrative costs of trustees in the furtherance of their duties.
2.3 Assets:
Tanglble fixed assets. Freehold land and buiklings are valued at cost plus rebuilding and
other major additions.
Fixtures and fittings are capitslised if they can be used for more than one year and nomiallv
cost more than £l(KJ. They are valued at cost and a￿ written off over seven years with a full
year's depreciation in the year of purchase.
Computers and other technology assets are capttalised if they can be used for more than
one year and usualty cost more than £IW. They are valued at cost and are wrttten off over
three years with a full year's depreciation in the year of purchase.
Debtor5. These are measured on initial recognition taking into account any agreed
discounts and advance payments by the charity-

This
Year
Last
Year
Note 3: Analysls of IKoming re5(wr¢es
Lettings
Income from Sections actlvltles
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers aub
Friday Club
Fund raising activitie5
Carnival
1￿Club
Other events
Donations
54,936
48,921
3.590
8,196
1.170
1,925
5,523
2,532
1.133
1.768
3,970
20.404
15.903
6,156
623
6,295
692
6.779
6,987
Investments
Membership subscriptions
Other
532
560
130
83,371
117
615
72,543
Note 4: Anal￿1$ of resources expended
Raising funds
Carnival
100 Club
Charitable activities
Cleaning, caretakin8 etc.
Salaries
Rates and Water
3,982
316
5,352
302
4.298
5,654
13.195
2,391
7,442
6.793
11,917
1.526
Heat and118ht
Maintenance
Adminlstration and 8overnance costs
Subscriptions
Other costs
Depreciation INotes 2 and 61
Cost5 of Section artivities
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers aub
FrKlay Club
9,032
5.357
1.045
770
926
1.126
47.821
5.841
41,735
4.218
1.475
3,358
1,256
4.855
57
197
2.688
246
8,923
66,883
9.053
60,660

Last
Year
Year
Note S: Trustee exper￿ included in administratiw and gOVerna￿e costs:
Number of trustees who were paid expenses
Totsl administrative expenses paid
Note 6: T•yible fixed assets
Freehold land and buildings
Net book value of furniture. ffttings and technology
brought forward
Additions durin8 year
115.366
115.366
12.712
15.583
28.295
5.841
9,430
7.5
16,930
4,218
Depreciation charge for the year
Met book value of furniture. fitting$ and technology
carried fornvard
Net book value of tsrEible assets carried forward
22.454
137,820
12.712
128,078
Note 7: Investments
COIF Charities Investment Fund
12,664
12,132
Note 8: Debtors afid prnpayments
Prepayments and debtors
3,349
2,532
Note 9. Cash at bank and In hand
Cash at bank
Unrestricted funds
Restricted funds
Held on behalf of Sections
Cash held by sections
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers Club
Friday Club
28,903
24,518
3.739
36.642
3.808
32,326
4.175
18,287
1.039
1.293
2.634
15,923
1.040
25.494
62.136
80
398
21.404
53,730
80
Cash in hand
62,216
53,810

This
Year
Last
Year
Note 10: Cash at bank and In harnl relati￿t0 fvnds
Restricted income funds (Note 12)
Unrestricted funds
33,233
28,983
62,216
29,212
24,598
53,810
Note 11: Creditors and accfuals
Creditors and accruals
9,708
6,699
Note 12: Restrlrted I￿oMe funds
Relates to the followin8-
Cameo Club
Dog Training Club
8rid8e Club
Parents and Toddlers Club
Frlday Club
4,758
18.287
1,039
1.294
3,855
29,233
3,217
15.923
1,040
3.623
25,212
4,01))
29,212
Maintenance reserve
33,233

Marlow Community Association
Regtstered Charlty No. 3￿301
Independent Examlnerfs report to the Tntstees of Marfow Communlty Assoclatlon
I report on the accounts of Madow Community Association for the year ended
31 December 2023. which a￿ set out on pages I to 6.
Respective responsibilitles of trustees and examiner.
The chariW5 trustees are responsible for the preparation of the accounts. The chari￿5
trustees consider that an audit is not required for this year under Section 144 of the Charities
Act 20111the Charities Act) and that an independent examination is needed.
It is my responslblllty to:
examine the accounts under sertion 145 of the Charities Art
to follow the procedures lald down in the general Directions given by the Charity
Commission under section 14515llb) of the 2011 Att, and
to state whether particular matter5 have come to my attention.
My examlnation 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 charlty
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 conceming any such matters. The procedures undertaken do not provide all the
evidence thot would be required in an audit and consequently no opinion is given as to
whether the accounts present a 'true and falr vieW and the report is limlted to those matter5
set out in the next statement.
Independent examlnerfs slaternent
In connertion wlth my examination, no material matters have come to my attention which
gives me cause to believe that. in any rnaterial respect-
• the accounting records were not kept in accordance with section 130 of the Charities
Act 2011,. or
• the accounts dld not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2011 other
than any requirement that the accounts gNe a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no toncems and have come across no matters in connection with the examination to
which attention should be drawn in thi5 report in order to enable a proper under5tandin8
of the accounts to be reached.
Si8nature:
R Smith
Date..
Name: Roger Smit
FCA
Qualification= Ch
ered Accountant
Address: 6 Beaufort Close. Marlow. BuckinghamshI￿ SL7 IEN