**TYE GREEN COMMUNITY AND LEISURE ASSOCIATION FINANCIAL STATEMENTS** Period ending 31st December 2025
## Prepared by:
G Felstead 26 Woodward Gardens Sawbridgeworth Herts CM21 0FS Tel: 07748 818843
TYE GREEN COMMUNITY AND LEISURE ASSOCIATION
## Information
## Twelve months ended 31st December 2025
Charity Registered no: 301331 Legal Status: The Charity is established by Constitution
TRUSTEES:
Mrs Marilyn Pearce Mrs Penny Taylor Mrs Jan Clarke Mrs Abra Murray Ms Katherine Frances
PRINCIPAL ADDRESS: Tilegate Road Bush Fair Harlow Essex CM18 6LU INDEPENDENT EXAMINER: Miss G Felstead 26 Woodward Gardens Sawbridgeworth Herts CM21 0FS
TYE GREEN COMMUNITY AND LEISURE ASSOCIATION
Trustees Responsibilities
Twelve months ended 31st December 2025
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that year.
In preparing those financial statements the trustees are required to:
a) Select suitable accounting policies and then apply them consistently.
b) Make judgements and estimates that are reasonable and prudent.
c) State whether the policies adopted are in accordance with SORP and with applicable accounting standards, subject to and material departures disclosed and explained in the financial statements.
The trustees are responsible for keeping proper accounting records which disclose with responsible accuracy at any time the financial position of the Charity and to enable them to ensure the financial statements comply with the Charities Act. They are also responsible for safeguarding the asset of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
Signed on behalf of the trustees:
Date:
TYE GREEN COMMUNITY AND LEISURE ASSOCIATION
Twelve months ended 31st December 2025
The Trustees submit their annual report and financial statements for the year ended 31st December 2025.
## Objectives of the Charity
The Charity is responsible for providing community and leisure facilities based at the Tye Green Community Centre, Bush Fair, Harlow, Essex.
## Review of the year
Tye Green community centre continues to go from strength to strength in reclaiming it's footfall after the Covid pandemic, and this year has secured Early years expansion funds to continue to grow the Pre-School provision for the benefit of the wider community.
The National Insurance rise and minimum wage increases saw wages increase by around £11,500 across the centre, but £8,250 of these were for the Playgroup and partly because of increased numbers and the related staff numbers to ensure ratios are adhered to.
Fee income both funded by County and privately by parents increased the Pre-School income by just over £25,100, while Pre-School expenditure (not including salaries) only rose by around £3,700.
There have been some overall expenditure changes across the Profit & Loss. Professional Fees was a new sub-account created to show PRS fees and any other otherwise undefined professional fees such as Harlow Council's Annual Premises Fee of £180. PRS Fees came in at £1935.92 with a few other minimal expenses such as Early Years Alliance Membership and DBS reewal costs.
None of the increased costs are of a signficant value which is not easily calculated as part of the significant overall cost of living and inflation rises we have seen over the past 12 months.
## Results
It is amazing to see the centre go from strength to strength with a dedicated team of volunteers who work hard to ensure the centre is seen as a community hub, and continues to offer a range of diverse activities to the local community.
The increase in profit this year of just over £12,500 shows how well this team is working and that the effort they are putting in to the centre to rejuvinate it and set it apart from other local venues is reaping trewards. The centre has had investment over the past 12 month swith some new windows and decoration works to ensure it remains a contender for hirings and lettings locally. The centre continues to be in a healthy financial situation.
TYE GREEN COMMUNITY AND LEISURE ASSOCIATION
## **Independent Examiners Report to the trustees of Tye Green Community and Leisure Association**
I report on the accounts of the Trust for the year ended 31st December 2025, which are set out on pages 6 and 7.
Respective responsibilities of Trustees and examiners.
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiners report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- To keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met;
or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
G Felstead Apr-26 26 Woodward Gardens Sawbridgeworth Herts CM21 0FS
## TYE GREEN COMMUNITY AND LEISURE ASSOCIATION
## Balance Sheet
**----- Start of picture text -----**
As at end of Dec '25 As at end of Dec '24
ASSETS
Fixed Assets
Current Assets
Other Indirect Costs
Bank/Cash
Current 58,585 42,216
- -
Barclays
Current Assets 58,585 42,216
TOTAL ASSETS 58,585 42,216
LIABILITIES
Less: Current Liabilities
Creditors
Accrued Creditors
Current Liabilities - -
TOTAL LIABILITIES - -
TOTAL CURRENT ASSETS 58,585 42,216
Capital
Opening Balance 42,216 38,405
Net Profit (Loss) 16,369 3,811
58,585 42,216
Less Drawings
CAPITAL EMPLOYED 58,585 42,216
**----- End of picture text -----**
## TYE GREEN COMMUNITY AND LEISURE ASSOCIATION Income & Expenditure
|INCOME
Fee Income (Private)
Fee Income (County Council)
**Playgroup Income**
DIRECT COSTS
Playgroup Expenses
Playgroup Salaries
**Plygroup Expenditure**
**PLAYGROUP GROSS PROFIT (LOSS)**
OTHER INCOME
Lettings
Other Income
Hall Hire
Bank interest received
**Total Other Income**
**Total INCOME**
OVERHEADS
Accountancy
Insurance
Training
Stationery/Printing
Cleaning
Rates
Bank Charges
Telephone
Security
Repairs/Renewals
Miscellaneous
Cleaning/Caretaker Wages
Office Salaries
Light & Heat
Waste
Computer
Rent/Legal Fees
Professional Fees & Subs
HR
Fundraising
**Total Overheads**
**TOTAL OPERATING COSTS**
**EXCESS (DEFICIT) OF INCOME OVER EXPENDITURE**|9,831.20
94,538.69
**104,369.89**
7,562.63
48,894.17
28,635.24
1,407.70
4,760.20
-
550.00
1,259.69
354.50
1,942.54
894.44
2,632.29
288.04
1,663.31
2,535.06
1,841.30
722.37
11,273.46
28,904.99
3,944.71
717.56
588.24
2,000.00
2,233.92
758.28
1,242.87
**16,368.66**
Jan '25 to Dec '25
**139,173.03**
**66,347.57**
**122,804.37**
**56,456.80**
**47,913.09**
**34,803.14**|2,756.00
76,472.11
**79,228.11**
3,846.01
40,640.01
23,097.65
-
5,794.40
-
650.00
1,475.47
1,368.00
1,444.09
654.93
2,717.23
226.30
1,619.65
1,477.90
1,917.79
711.76
10,534.99
26,358.28
4,295.21
1,972.78
398.32
2,000.00
-
-
-
**3,811.44**
Jan '24 to Dec '24
**108,120.16**
**59,822.70**
**104,308.72**
**44,486.02**
**34,742.09**
**28,892.05**|
|---|---|---|