MARLOW COMMUNITY ASSOCIATION
Charity number 300301
TRUSTEES ANNUAL REPORT AND ACCOUNTS
YEAR ENDED 31 DECEMBER 2025

MARLOW COMMUNrrY ASSOCIATION
Trustees Annual Report for the year ended 3tst December 2025
Name of Charlty Marfow Community AS￿latIOn
Registered Nurnber 300301
Legal Form: Unincorporated Charitable Trt￿t
Governlng D￿rnent
The Constitution was adopted on 13th May 1967, amended at a Speaal General Meeting on Thursday 17th
February 21XM) to brir8 it into line wlth new requirements and arnended again on 21st March 2013.
Address:
Liston Hall, Chapel Street. Marlow. Buckingharnshire, SL7 IDD
Trustees:
Charity Trustees were all members of the General Council during the year ended 31st De￿mber 2025. A list
of the trustees Is held in the MCA Offlce.
Method of Appointment:
l. Members of the Executive Committee
2. One Trustee 15 nominated by each Section and Affiliated organisation
3. Ordinary members rnay be appointed as Trustees at the AGM up to an equivalent number nominated In
2 above.
Holdlng Trustees:
Mr G Flettand Mr R Wilson
Offlcers:
Chairman
Honorary Secretary
Honorary Treasurer
Mr Richard Scott
Mrs Ann Savell
Mrs Laura Hobson
Bankers:
Lloyds Bank plc
Charities Official Investment Fund {COIFI. One Angel Lane. London. EC4R 3AB
Independent Exarnlner.
Mr Roger Smith 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 {hereinafter call
the 'area of benefit'l without 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 furtheran￿ 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 Finandal Activities of the Assodatlon:
In accordance with the adopted accounting policy, the independently examined Statement of
Financial activities and Balance Sheet of the Association forthe year ended 31st December 2025
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 lettin8 revenue when compared to the
previous year.
The Statement of Flnanclal Activities for the Association shows a surplus of É12.347 for the year
12024 surplus £7.7441. In line with our accounting policy, we continue to depreciate our assets on
a straight-line basis and depreciation of £8,01912024 £6.0501 has been charged in arriving at this
yearfs surplus. This figure has Increased due to additions to our assets of £17,059.
Income from lettings was slightly below the previous year at £53,705 (2024 £53,974). The Section5
and Affiliated charities, organisations and other community groups still enjoy advantageous rates:
in 2025 it is estimated that they received a charitable benefit of approximately £38,8QKI12024
£38,290} in reduced charges when compared to our commercial rates. Letting charges are
reviewed annually and from 1st January 2025, they increased by a rate broadly in line with the
rate of inflation. A similar increase was applied from l January 2026.
At the end of the financial year. the Association has five Sections- Bridge Club, Dog Training,
Parents and Toddlers, Cameo Lunch Club and Friday Lunch Club and the results of their activities
are consolidated in these accounts. They recorded a surplus of £15812024 surplus £8011. Since
the year end. we have been advised that after 40 years, the Bridge Club has ceased to operate. We
are sad to lose one of our Sections, but thank them for transferring their surplus funds totalling
£560 to the Association. Our Carnival was held in Septemberand thanks to the hard work of our
Carnival committee, a surplus of £3,24012024 £2.4721 was achieved. Over the years. the Carnival
committee has been led by excellent chairmen. Unfortunately. we have been unable to find a
person to carry on with this key role, so it is unlikely that the Association will be hosting the
Carnival in 2026. The Executive Committee is seekin8 to find ahemative hosts.
No chan8es have been made to the investment strate8y during this financial year.
Routine maintenance costs In 2025 amounted to £7,437 {2024 £12,409) which included several
one-off items as we maintain all our letting rooms in very good condition. The cost of new
external fire doors at £14,566 has been capitalised. Other costs remained broadly in line with our
budget.
Our Balance Sheet remains strong with £24,459 (2024 É23.4571 in the COIF deposit account and
£40,14112024 £25.7091 in our unrestricted current accounts. Since the year end, we have
expended £10,925 of that cash on the new extemal fire doors. The Executive Committee keeps
the cash position under regular review and 15 confident that the cash position is sufficient to cover
normal operating costs for the next twelve months.
At the year-end, we had reserves of £226,432 {2024 £214,085), which included £34,192 {2024
£34,034) in restricted income funds. The General Maintenance Reserrfe standing at £4,(NX)12024
£4,OCrf)l is included in the restrirted income funds.

MARLOW COMMUNITY ASSOCIATION
Thank you to all those who asslst with the day to day running of the Association, help with the
Settions 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 administration 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 rooms available for hire in the town.
Trustees Responslblllties
The Trustee5 are required to prepare a Financial Statement for each financial year, which give
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 consistently.
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 ongoing basis unless 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, safe8uarding the Charity's
assets and for takin8 reasonable steps for the prevention and detertion of fraud and other
irre8ularities. An Independent Examiner examines the annual report and accounts and has issued
an unqualified rewt.
The Trustees (the General Council) met three times in the last year.
The Trustees Ann
General Meeti
port and Accounts wlll be presented to the General Councll at Its Annual
held on 25 March 2026.
tob
Richard Scott
Honorary Chairman and Trustee
11 March 2026

Marlow Community Association
Re8lstered Charity No. 300301
Statement of Flnanclal Activities
For the year to 31st December 2025
Prlor year
fvnds
funds Income fvnds Total funds
Incomlng resources (Note 31
Income from:
Lettings
Income from Sections actbvities
Fund raiyng artivities
Donations
Investments
Membership subscriptions
Other
Totsl
53.705
8,099
6.042
53.705
17,555
6.042
53,974
17,120
6,199
717
792
512
9.456
1,003
5LK)
37
69.386
I,C#)3
37
9.456
78,842
79.314
Resources expend¢d (Note 4)
Expendlture on:
Raising funds
Charitable activities
Costs of Section activities
Other
Total
2.530
54.667
2,530
54,667
9,298
3,478
59,545
8,547
9,298
57,197
9,298
66,495
71,570
Net Incomellexpendlture) before
Investment 8alnslllosses)
Transfers between funds
Net movèment In lunds
12.189
158
12,347
7.744
12.189
158
12,347
7,744
Reconciliation ol lunds:
Total funds brought forward
Total lunds carrled fobi¥ard
180.051
192,240
34.034
34,192
214,085
226.432
206,341
214,085

Marlow Community Association
RegISt•r￿ Charity No. 3Th)301
Balance Sheet
As at 31st December 2025
Totsl thts
funds lrtomefvnds y*r
Totsl last
Fixed assets
Tanglble assets
Investments
(Nots 61
(Note 7)
Totsl frn
147,869
147A69
138,829
24.459
17
24,459
172,328
23,457
162,286
Debtors
(Note 81
Cash at bank and In hand
(Notes 9 & 101
Totsl current
2,196
2,196
2.939
40,220
42,416
34.192
4,192
74,412
76.608
59.823
62,762
Credttor5: amounts tsllln8 due wlthln one
(Note 111
22,504
22,504
10,963
Net curTert assetsllllabllldes
19,91
54,104
51.799
Total asséts less current Ilabllllles
192.2
,432
214,085
Funds of the Charlty
Restrfrted In¢ome fvnds (Note 12)
Unrestrlrted funds
Re¥aluatlon reser¥e
34,192
34,192
192,240
34.034
180,051
192.240
Totsl lu
192.240
34.192
226,432
214,085
Signed by the treaSU￿r, a trustee on behalf
of all the trustees
Date of
approval
laura Hobson

Marlow Community Association
Reglstered c￿rity No. 3(M)301
Notes to the accounts for the year to 31st December 2025
Ni>te I: Basis of preparation
1.1 Basls of accountlng. The accounts have been prepared on the ba515 of historlcal cost
in accordance with the Statement of Recommended Practice: Accounting and Reporting
by Charities and in accordance with the Financial Reporting Standard applicable in the
UK IFRS 1021 issued on 16th July 2014 and wtth the Charitles Act 2011.
1.2 Golng concern. The accounts a￿ prepared on a going concern basis: there being no
material uncertainties that cast doubt on the charity's ability to continue a5 0 going
concern.
1.3 Change of accountlng pollcy. The attounts present a true and fair view using the
accounting policies adopted and outlined in note 2.
1.4 Changes to accountlng estlmate5. There has been no change to accounting estimates
in the reporting year.
Note 2.. Accountlng pollcles
2.1 In¢ome:
Recognltlon of Income. Income Is Included in the Statement of Financial Activities when
the charity becomes entitled to the resources. when the trustees are virtually certaln
they will receive the resources and when the monetsry value can be measured with
5ufficlent reliablllty.
Offsettlng. There has been no offsettin8 of assets and liabilities. or income and
expenditure In the accounts.
2.2 Expenditure and Liabilitles:
Llablllty recoznltlon. Liabilities are recognised when It Is more likely than not that there Is
a legal or constructive obligation to pay out ￿SOUrceS and the amount of the obligation
can be measured with reasonable certainty.
Admlnlslyation and governarKe costs. Includes all costs invofving the public
accountability of the chority and its tompliance with re8ulation and good prartice, and the
legal. accounting and administrative costs of trustees in the furtherance of their duties.
2.3 A55ets:
Tangible fixed assets. Freehold land and buildings 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 normally
cost more than £100. They a￿ 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 if they can be used for more than
one year and usually cost more than £l(Ki. They are valued at cost and are written off over
three years with a full year's depreciation in the year of purchase.
Debtors. These are measured on initial recognition taking into account any agreed
discounts and advance payments by the charity.

Last
Year
Year
Note 3 .. Analysls of incomlng resources
LettinES
Income from Sections actlvities
Cameo Club
Dog Trainin8 Club
Brid8e Club
Parents and Toddlers Club
Friday Club
Fund ralsing activities
Carnival
IIXI Club
Other events
Donations
Investments
Membership subscriptions
Other
53.705
53.974
2.469
2.799
6,664
i.oii
1,477
5.169
1.027
1.322
5,897
17.555
17,120
5,539
503
5.683
516
6.042
6,199
717
792
512
I,LX13
5rA)
37
78,842
79,314
Note 4: Anatysls of res(wr¢es expended
Raising funds
Carnival
Club
Charltable actlvlties
Cleanin& caretskin8 eta
Salaries
Rates and Water
Heat and light
Maintenance
Administration and 8ovemance costs
Subscriptions
Other costs
Depreclation (Notes 2 and 61
Costs of Section activities
Cameo Club
Dog Trainin8 aub
Bridge Club
Parents and Toddlers Club
Friday Club
2.299
231
3,211
267
2,530
3,478
9,240
13.187
2.949
4,7
7.437
6.970
1,082
1.083
9.263
13,675
2.618
7.1x15
12.409
6,509
927
1,089
46,648
8,019
53,495
6.050
2.074
1,459
3,396
43
263
3.378
297
3,395
9,298
66.495
8,547
71,570

This
Last
Year
Year
Note 5: Trustee expen5e5 included in adminlstratlon and govemance costs:
Number of trustees who were paid expenses
Total administrative expenses paid
Note 6: Tan8ible fixed assets
Freehold land and buildings
Net book value of furniture. fittin8s and technology
brought forward
Additions durin8 year
115,366
115,366
23.463
17,059
40,522
8.019
22,454
7,059
29.513
6.050
Depreciation charge for the year
Net book value of furniture, fittings and technology
carried forward
Net book value of tangible assets carried forward
32,503
147.869
23,463
138,829
Note 7: Investments
COIF Charitie5 Investment Fund
24.459
23,457
Note 8: Debtors and prepayments
Prepayments and debtors
2,196
2,939
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
Parerbts and Toddlers Club
Friday Club
40,141
25,709
3,739
47.880
3,739
33,448
4,682
19.604
560
914
826
1,115
1.380
26,452
74.332
26.295
59.743
80
Cash in hand
74,412
59,823

This
Year
Last
Year
Note 10: &sh at bank and in hand relati￿ to funds
Restrirted income fvnds (Note 121
Unrestricted funds
34,192
40,220
74.412
34,034
25,789
59,823
Note 11: Creditors and actruals
Creditors and accruals
22,504
10,963
Note 12: Restrlcted IrKome fvnds
Relates to the following:
Cameo Club
4.577
19.604
560
5,266
19,004
826
1,115
3,823
30,034
4,000
34,034
Dog Training Club
Bridge Club
Parents and Toddlers Club
Friday Club
914
4.537
30,192
Maintenance reserve
34,192

Marlow Community Association
R¢￿stered Charlty No. 31￿1
I report on the accounts of Marlow Community Association for the year ended
31 December 2025, which are set out on pages I to 6.
The ¢harity5 trustees are responsible for the preparatton of the accounts. The charws
trustee5 consider that an audit is not required for this year under sertion 144 of the Charitles
Act 2011 (the Charities Act) and that an independent examination Is needed.
It Is my responslblllty to:
examine the accounts under section 145 of the Charities Act
. to follow the procedures laid down in the general Dlrecttons 8fven by the Chartty
CommSsslon under section 145{5llbl of the 2011 Act, and
to state whether partlcular matters have come to my attentlon.
My examlnatlon was carrled out In accordance with general D1￿ctIonS given by the Charity
Commisslon. An examlnation Includes a review of the accounting records kept by the tharlty
and a comparlson of the accounts presented wlth those records. It also Includes consideration
of any unusual Itsms or dlscbsure5 In the accounts. and seekiry explanattons from you as
trustees concernln8 any such matters. The procedures undertaken do not provlde all the
evidence that would be ￿qUIred In an audft and consequently no oplnlon Is glven as to
whether the accounts present a 'true and falr Vie￿ and the reportls Ilrnlted to those matters
set out In the next statement.
Independent wmlnerfs slatemert
In connectlon with my examinatlon. no material matters have come to my attention which
gives me cause to belleve that. In any materlal respect:
the accountlng records were not kept In accordance wlth sertlon 130 of the Charltles
Act 2011: or
. the accounts dld not accord with the accounttng records: or
the accounts did not comply with the applicable requirements concernin8 the fomi and
content of accounts set out In the Charities IAccounts and Reports) Regulations 2011 other
than any requirement that the accounts give a 'true and fairf 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 examinatlon to
which attention should be drawn In thFS report Sn order to enable a proper understanding
of the accounts to be reached.
Signature:
R Smlth
JJJ
Date:
Name: Roger Smr£h FCA,
Qualification: Chartered Accountant
Address: 6 Beaufort aose. Marlow. Buckin8ham5hire 5L7 IEN