MARLOW COMMUNITY ASSOCIATION
Charity number300301
TRUSTEES ANNUAL REPORT AND ACCOUNTS
YEAR ENDED 31 DECEMBER 2024

MARLOW COMMUNITY ASSOCIATION
Trustees Annual Report forthe year ended 31st December 2024
Name of Charity Martow Community Association
Re8lstered Number 3￿301
Legal Form: Unincorporated Charitable Trust
Governlng Document
The Constitution was adopted on 13th May 1967. amended at a Special General Meeting on Thursday 17th
February 2IXX) to bTin8 it into line with new requirements and arnended again on 2tst March 2013.
Address:
Liston Hall. Chapel Street. Marlow. Buckinghamshire. SL7 IDD
Charity Trustees We￿ all members of the General Council during the year ended 31st December 2024. A list
of the trustees is held in the MCA Office.
Method of Appointment:
l. Members of the Executive Committee
2. One Trustee is nominated by each Section and Affiliated or8anisation
3. Ordinary members may be appointed asTru5tees at theAGM up to an equivalent number nominated in
2 above.
Holdlnz TNstee&'
Mr G FletL Mrs C Wesson and Mr R Wilson
(We are sad to report that subsequent to the year end, Mrs Wesson dled In February 20251
Chairman
Vice Chairman
Honorary Secretary
Honorary Treasurer
Mr Richard Scott
Vacant
Mrs Ruth Coster
Mrs Laura Hobson
Bankers:
Uoyd5 Bank plc
Charities Official Investrnent Fund (COIF). One An8el Lane, London, EC4R 3AB
Independent Examlner.
Mr Rogersmith FCA
6 Beaufort Close, Marlow. SL7 IEN
Objects: The Objetts 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 political, reli8lOUs or
other opinions, by associatin8 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 othercharitable purposes as may from time tottme be determined.

MARLOW COMMUNITY ASSOCIATION
Trustees Report on the Finanaal Activities of the Assoclation:
In accordance with the adopted accounting policy. the independently examined Statement of
Financial activities and Balance Sheet of the Association for the year ended 31st December 2024
are included wlth thls 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 Assoclatlon shows a surplus of £7,744 for the year
12023 surplus £16,488). In line with our accounting policy, we continue to depreciate our assets
on a straight-line basis and depreciation of £6.05012023 £5,841) has been charged in arrivin8 at
this yearfs surplus. This figure has increased due to additions to our assets of £7.059.
Income from lettings was slightly below the previous year and is reflected in the figures- 2023
£53,97412023 £54,936). The Sectlons and Affiliated charities, organisations and other communlty
8roups still enjoy advantageous rates; in 2024 it is estimated that they received a charitable
benefit in excess of £38.290 {2023 £37,2O)l in reduced char8es when compared to our
commerclal rates. Letting charges are reviewed annually and from tst January 2024, they
Increased by a rate broadly In line with the rate of inflation. A slmllar Increase was applled from I
January 2025.
The Association has five Sections- Brld8e Club, Do8 Trainln& Parents and Toddlers, Cameo Lunch
Club and Friday Lunch Club and the results of their activities are consolidated in these account5.
They recorded a surplus of £801 {2023 surplus £4,021). Our Carnival was 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 £2,472 {2023 £2,174) was achieved. The Carnival date for 2025 Is
Saturday 13 September.
Interest on savings in the Charities Official Investment Fund has improved over recent years due to
increasing interest rates. No changes have been made to the investment strategy during this
financial year.
Routine maintenance costs In 2024 amounted to £12.409 {2023 £6.7931 which included several
one-off items. We also capitalised the cost of new fire alamis and new ener8y savlng lightlng in
the main hall and Garden room {£7.0591. All our letting rooms are now in very good condition.
Other costs remained broadly in line with our budget, but in 2025, we wlll continue to face
increased costs of energy.
Our Balance Sheet remains strong with £23,457 (2023 £12,664} in the COIF deposit account and
£25,70912023 £28,903) in our unrestricted current accounts. The Executive comM￿ee keeps the
cash position under regular review and is confident that the cash position is sufficient to cover
normal operating c05ts for the next twelve months.
At the year-end. we had reserves of £214,085 {2023 £206,341). which included £34,034
12023 £33,233) in restricted income funds. The General Maintenance Reserve standing at £4,000
(2023 £4,000) is included in the restricted income funds.

MARLOW COMMUNITY ASSOCIATION
Thank you to all those who assist with the day to day running of the Association, help with the
Sections and support our fund-raising activities. Our thanks go also to members of the Executive
Committee, who meet at least six times each year Cindy Gillies who runs our administratlon office
with outstanding efficiency and to her husband Donald who. as Cleaner and Handyman, together
keep Liston Hall in good order. We continue to maintain the high quality of our letting rooms and
they are equal to any other rwms available for hire in the town.
Trustees Responslbllltles
The Trustee5 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 charity and of the surplus or deficit for that period.
In preparing this Financial Statement the Trustees are required to".
l. Selert suitable accounting 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, subject to any materlal
departures disclosed and explained in the Financial Statement.
4. Prepare the Financial Statements on an on8oln8 basls unless it is inappropriate.
The Trustees are ￿sponSIble for keeping proper accounting retords, whlch dlsclose wlth
reasonable accuracy at any time the financial position of the Trust. safeguarding the Chari￿$
assets and for takin8 reasonable steps for the prevention and detertion of fraud and other
irregularities. An Independent Examinerexamines the annual report and accounts and has issued
an unqualified report.
The Tr
ees (the General Council} met three tirn￿ in the last year.
Th
ryg*ees Annual Report and Accounts will be p￿sented to the General Council at its Annual
al'meeting to
eld on 26 Marth 2025.
Honora
hairman and Trustee
12 March 2025

Marlow Community Association
Registered Charlty No. 31x1301
Statement of Financial Activities
For the year to 31st December 2024
Unrestrkted Restricted
funds
iworne funds Totsl funds
Prlor year
funds
Incomlnz resources (Note 3)
Income from:
Lettin8S
Income from Se¢tlons activities
Fund raisin8 artivities
Donations
Investments
Membership subscriptions
Other
Total
Resources expended (Nots 41
Expenditure on:
Raising funds
Charitable activities
Costs of Section artivrties
Other
Total
53.974
7.772
6,199
717
792
512
53,974
17,120
6,199
717
792
512
54.936
20,404
6,779
30
532
560
130
83,371
9.348
69,966
9,348
79,314
3,478
59,545
3,478
59,545
8,547
4,298
53,662
8,923
8,547
63.023
8,547
71,570
66,883
Net Incornellexpendlture} before
Investment 8a1nsll1￿se$)
Transfers between funds
Net movement In funds
6.943
801
7,744
16,488
6,943
801
7,744
16,488
Reconclllatlon of lunds:
Total funds brought forward
Totsl fvnds carried forward
173,108
180,051
33,233
34.034
206.341
214,085
189,853
206,341

Marlow Community Association
Reglstered CharSty No. 31x1301
Balance Sheet
As at 31st December 2024
Un[estrIrt￿ Restrlrted Totsl thls
fvnds
1Th￿Me funds
Total last
vear
year
Flxed assets
Tangible assets
Investments
{Note 61
(Note 71
Totsl fixed
138.829
138,829
137,820
23.457
16
.286
23,457
162,286
12,664
150,484
CuNent assets
Debt*ws
(Note 81
Cash at bank and In hand
(Notss 9& 101
Totsl currenl
2.939
2,939
3,349
25.789
.728
34.034
4,034
59,823
62,762
62,216
65,565
Credltors: amounts falllng due wlthln o
year
IN¢)te 111
10,963
10,963
9,708
Net ￿rrent assetsl{Ilabllldesl
51,799
S5.857
Tth•l ass•ts less wrrent Ilabll
51
34.034
14,085
206,341
Funds ofthe (￿rIty
Restrlct8d Income funds (Note 121
Unrestrlrted funds
Revaluatlon reserve
34,034
34,034
180,051
33,233
173,108
180.051
Totsl lund
180,051
34,034
214,085
206,341
Signed by the treasurer. a trustee on behalf
of all the trustees
Date of
roval
//•sJ,.
aura Holison

Marlow Community Association
Registered Charity No. 300301
Notes to the accounts for the year to 31st December 2024
Note I: B351s of preparation
1.1 Basis of accountlng. The accounts have been prepa￿d on the basis of historical cost
in accordance with the Statement of Recommended Prartice-. Accounting and Reporting
by Charitie5 and in accordance with the Financial Reporting Standard appllcable in the
UK IFRS 1021 issued on 16th JU￿ 2014 and with the Charities Act 2011.
1.2 Golng concern. The accounts are prepared on a going concern basis: there belng no
material uncertainties that cast doubt on the charity's abllity to continue as a golng
concern.
1.3 Change of accountlng pollcy. The accounts present a true and fair view uslng the
accounting policies adopted and outlined in note 2.
1.4 Changes to ac¢ountln8 estlmates. There has been no chan8e to accounting estimates
in the reportin8 year.
Note 2: Accountlnz pollcles
2.1 Income:
Recognltlon of Incorne. Income Is included in the Statement of Financial Activities when
the charity becomes entitled to the resources. when the trustee5 are virtually certain
they wlll receive the resources and when the monetary value can be measured with
sufficient reliability.
Offsettln8. There has been no offsetting of assets and liabilities. or income and
expenditure in the accounts.
2.2 Expendlture and Llabllftles:
Llablllty recognition. Liabilities are recognlsed when It is more Ilkely than not that there is
a legal or constructrve obligation to pay out ￿sOurceS and the amount of the obligation
can be measured with reasonable certainty.
Admlnlstratlon and go¥ernan¢e costs. Includes 311 costs involving the public
accountability of the charity and its compliance with regulation and good practice, and the
legal, accounting and administrative costs of trustees in the furtherance of their duties.
2.3 Assets:
Tangible fixed assets. Freehold land and buildings are valued at cost plus rebuildlng and
other major additions.
Fixtures and fittings are capitalised if they can be used for more than one year and normally
cost more than £100. They are valued at cost and are written off over seven years with a full
year's depreciation in the year of purchase.
Computers and other technology assets are capitalised rfthey can be used for more than
one year and usually cost more than £ICM). They are valued at cost and are written off over
three years with a full yearfs depreciation in the year of purchase.
Debtors. These are meo5ured on initial recognition takin8 into account any agreed
discounts and advance payments by the charity-

This
Year
Last
Year
Note 3 . Analysls of incomlng resources
54,936
Lettings
Income from Sections actNities
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers Club
Friday Club
Fund raising 3Ctivities
Carnival
100 Club
Other events
Donations
Investments
Membership subscriptions
other
53,974
2,799
6.664
I,oii
1,477
5.169
3,590
8,196
1,170
1,925
S,523
20,404
17.120
5.683
516
6,156
623
6,199
717
792
512
6,779
30
532
560
130
83,371
79,314
Note 4: Analysls of resources expended
Raisin8 funds
Carnival
100 Club
Charitable activltles
Cleanin& caretaking etc.
Salaries
Rates and Water
Heat and light
Maintenance
Administration and 8overnance costs
Subscriptions
Other costs
Depreciation (Notes 2 and 6}
Costs of Settlon activities
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers Club
Friday Club
3,982
316
3,211
267
3,478
4,298
9.263
13,675
2.618
7,CK15
12,409
9,440
13,195
2,391
7,442
6,793
927
1.089
926
1,126
47,821
5,841
53,495
6,050
1,475
3,358
1.459
3,396
297
3,395
246
8,547
71,570
8,923
66,883

This
Year
Last
Year
Ntrte S: Trustee expenses Included in administr*itin and governan￿ costs:
Number of trustees who were paid expense5
Total administrative expenses paid
Note 6: Tanglble fixed a55ets
Freehold land and bulldlngs
Net book value of furniture, fittin8s and techno108Y
brought forward
Additions durlng year
115.366
115,366
22.454
7,059
29.513
6.050
12,712
15,583
28,295
5.841
Depreciation charge for the year
Net book value of furniture. fittings and techno108V
carried forward
Net book value of tangible assets carrled forward
23,463
138,829
22,4S4
137,820
Note 7: Investments
COIF Charities Investment Fund
23,457
12,664
Note 8: Debtors and prepayments
Prepayments and debtors
2,939
3,349
Note 9: Cash at bank and In hand
Cash at bank
Unrestricted funds
Restrlcted fund5
Held on behalf of Section5
Cash held by sections
Cameo Club
Dog Tralning Club
Bridge Club
Parents and Toddlers Club
Frlday Club
25.709
28,903
3.739
33,448
3,739
36,642
4,682
19.Crf)4
826
1,115
668
4,175
18.287
1,039
1,293
26,295
59.743
25,494
62,136
80
Cash in hand
59,823
62,216

This
Last
Year
Year
Note 10: Cash at bank and in hand relating to fvnds
Restricted income funds (Note 121
Unrestricted funds
34,034
25,789
59,823
33.233
28,983
62,216
Nrte 11: Creditor5 and accrua
Creditors and accruals
10.963
9,708
Note 12: Restrlrted IKome fvnds
Relates to the following..
Cameo Club
Dog Training Club
Bridge Club
Parents and Toddlers Club
Frlday Club
5,266
19.iJ)4
826
1,116
3.823
30,034
4.758
18.287
1,039
1,294
3,855
29,233
4,000
33,233
Maintenance reserve
34.034

Marlow Community Association
Registered Charlty No. 300301
Independent Examinerfs report to the Trustees of Marlow Commynlty Assoclation
I report on the ac¢ounts of Marlow Cornmunity Association for the year ended
31 December 2024, which are set out on pages I to 6.
Respective re5ponslblltties of trustees and exarniner:
The chariVs trustees are responsible for the preparation of the accounts. The charivs
trustees consider that an audit is not required for th￿ year under section 144 of the Charities
Art 2011 (the Charities Actl and that an independent examination is needed.
tt Is my responslblllty to:
• examine the accounts under settion 145 of the Charities Act
• to follow the procedures laid down in the general Directions 8Nen by the Charity
Commission under section 14515llbl of the 2011 Act. and
• to state whether partlcular matters have come to my attention.
My examinatlon was carried out in accordance with general Directions glven by the Charity
Commission. An examination includes a review of the accounting records kept by the charity
and a comparison of the account5 presented wtth those records. It also include5 consideration
of any unusual items or disclosures in the accounts, and 5eekin8 explanations from you as
trustees concernlng any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and consequently no opinion is gwen as to
whether the accounts present a 'true and fair Vie￿ and the report is limited to those matters
set out in the next statement.
Independent examlnerfs ststement
In connection with my examination, no material matters have come to my attention whlch
gives me cause to believe that, in any material respect=
• the accounting records were not kept in accordance wlth section 130 of the Charities
Act 2011; or
the accounts did not accord with the accounting records.. or
the account5 did not compty with the applicable requirements concerning the form and
content of account5 set out in the Charities (Accounts and Reports) Regulations 2011 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.
I have no concerns and have come across no 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.
Signature:
R Smith
Date:
11 Mrfknz
Name.. Roger Smith FCA
Qualification= Chartered Accountant
Address- 6 Beaufort Close, Marlow. Buckinghamshire SL7 IEN