Ringwood and Dlslrlct Community Associatlon Report of the Trustees and Unaudited Financial Statements For the year ended 31 August 2025 Charity registralion number: 3111929 Ringwood and Dlstrict Communlty Assoclatlon Relerencp and PAministratlve Informatii>n For the year ended 31 *￿gUSt 2025 1. Trusleo8 The folSowing Ind￿dUalS acted as Trustees durng the financHI year ended 31 AullL￿t 2025 and to the date ol gnlng thls report.. Mary Baldwvn Josephin& 8arratt Rowan B Brockhurst Alastair DLJncan GillHn M E Hatl)in Mlchael J S Osbome Ann Pedersen Julian Titt Phili) J West Damd P Meany Damd J Shering Stephanie Alden Mary DeBoos John K Crlchton ResonÈd I4￿￿12025 Resoned 10 March 2025 Deceas&I26 Oclober2024 Apwnt8d 08 SBpt8nkkn2024 nted 13Apn12025 l Reglsieyad Off lee and Principal Olfice locallon Greyfriars Community Centre 44 Christchurch Road Ringwood Hampshire BH24 1DW 3. Raglstratlon number Charty Yeglstrafjon nUm￿r. 301929 4. Independent Examlner Douglas Fors￿ Bsc FCA Charlgd Accountant Roydon Cottag8 Sandy Down BoldTe LyTninglon S0418PL 5. Banker8 Lloyds Ballking Group PLC PO Box1000 Ant1over BX1 1LT Carnbrklge & Counties Bank charn￿¥)lY￿ Court 5B New Walk Le￿￿'er LE1 6TE Rlngwood and Distrlct Communlty Assoclatlon Trustees Report For the year ended 31 August 2025 The Tru5te&s present their report vrith the financi￿ statemenls of Rwod and D6lrtl Community Associatio (?h8 Charrtjv or "Ihe Associallon J lor the Jpar ended 31 August 2025. The accounts have been preparad in accordance wkh the account'ng polKies set Okrt on page 8 and comply with the Charl￿8 ConstitLthn and aprlicable law. OBJECTIVES IJID AcTIV￿Es ectlves Im¥ The Constitutk¥n pro)rides that the prllnary obiecl of the knLiation lo promotè the bgnefrt ol the inhabitants ot Ringwood and the neigh￿Urhood, partkularly by bringing together Ihe inhabttants. and the local authorthe& and voluntary and other organisalions. to provide faciltss for edUCat￿n. re￿eation and leisure-time occupation. To this erK5 the Associab'on has 8statAi8hed, and maintain5 arKI manages a Community Centre. The Association is non-party in Folitics and non-seciarian in r?ligKJn. The AssocIal￿n was formed in February 1958 a￿1 was gwen the Oppo￿1n￿ to puichase the propety known as Greyfrlars al a signrfrant undervalue in 1959 on the condrtK)n ihal il should be used for th8 b8nelf( ol the residents ol Ringwood as a Communlty Centre. The AssLKVdlion was regi%lered ￿th the Charf(y Commi￿lan on 6 SeptBmber 1962. A revisad Con5t[Lut￿ll was adop18d on 22 March 20fX). Membershi) ol the knciation 15 OP8n to indimduals. lo other voluntary bOd￿S supwrtlng th8 objects ol the Associalk)n IAflilialed Groups), and to the statulory l¢Kal aLrthorities. With the akyrowdl ot Council, indmduals wlh common interests rnay lorrn grL)ups (Clubsl. members have one w)te In the electK)n ol thg elected members of Cuuncil al the Annual General Meeting. Gouncil comprtses the Honorary Ott￿ers. up lo 12 elected members and one represenlalwe appolnted by each dub, alfilkited giotjp atKI stalutory authorty- The Counal thus elected and appointed may co-opt furlher rnemb&rs, but Co-opted memb9rs may not comprise more than a quarter LTrl CDiJnCII. Under the ChariNes ACL the memb8rs of Counal are the Charity Trijstees,. CounGII is responsiblo lor the Assoaalion's policies, and is th8 legal body a￿e lo enler into contracts on the Association's behall. 11 m8els al least three limos a year. Management of Ihe AssociatM)n's day-to-day aylairs is delegated lo the Associab"on's Executive Committee and that Committee's SU￿cOMMittee *those rwmmendations are ralrfied by the Executive Commrttee. and day-104ay management ol the cornrnunty centre and its aftairs lo iwo salaried managers, who cannot be members ol Council or ol its committees. but may attend meetings ol trxth. Publlc ben The Associalh)n's reason lor exislence, as enshrined ￿ it5 original obiects, Is for the benefll ol the Inhabiianls ol Ringwood and th8 neighbourhood. In dl the AssocvalK)n's actrmties. therefore. the frustees have been able lo pay due regaré lo the Charty Gomrni%sSon guKiance on publ￿ benefit. FINANCIAL REVIEW Flnancl I le￿eW hievement an The Trustees have broadly adopted the Charity Commission's Statement ol Recommended Practice on the rewrting ol Gharity finances. They ho￿ that the￿ formal Report anLI Accounts will prove transparent and helpful, enabling Ihe many rnembers and supporters of the Asswaion to understand the s&Mce provKJed lo Ihe people ol Ringwood arKI hDW i( is fuian(xd. Rlngwood end Dlstrlct Communlty Assodotlon Trustees Roport Iconllnued) For the year ended 31 ￿￿gUSt 2025 FINANCIAL REVtEW (contlnwd) Reserves oltc The freehold kvoperty owned by the Tll￿ ￿ included wi Ihe financial stalements as a I￿ed asset. Th8 AssoCIat￿ aims lo hold adequate res8￿5 lo cover 5ignrf￿ant building mainlenance requirements, whlch could, in wiew ol the age and listed sl*us of the prLy8rty, be 5hJnrf￿￿nL The Trustees keep the utheep of the building under constant re￿W and lake profes5￿nal advice where appropriate. It is also éeswable to have adequate amounts put asid8 10 cover costs in any period ol major int8rTuplton lo the Assockalk)n'5 aciM1￿5. Reserves represent any ac¢umulaled surpluses or delials on the day to day OF£ra￿nS of the AssociatK)n. The Trustees s&ek al least to match Incom Irorn hlre te￿ and lundraisiro.. incIL￿]ng membefs sUb￿lp110n$. Io 8>p8¢18d costs, lo cover short term r8quiremenls. The amounts held within the restricted fund constst ol amounts rai8ed and donated spgcrfically lor the pro￿10￿ Df disabled-acc&48 minibuses lor the g8neral use of the community. Unrns Unrestricted funds are those furKls available to meet an e)perKliiure Mithin the As8c¢ia￿n'S charitable objects. The Association's income in the year ended 31 August 2025 was £274,0231£265,521 previous yearl. kncome Irorn ¢harilable acliirilies fell sllghlly by £7,302 mwly due to timlng drff8rences but this was offset by an increase of £19,843 from lundraislng aCtM￿S thri)ughoul the ypar. Annual Income from Room and Kitchen hire appears flat year on year but there were several Room Hire bills invo￿￿ 8fter the year end. We remain extremely graloful lo the Staff and Volunteers 4th0 continue lo genera18 income Irorn a variety of ftjndraising even15 and a tolal of £73,875 was ra￿d 1£53.832 previous yearl. The Bookshop incorne continues to increase, ancl this year has generated £12,744 01 the Fundra6ing total. One oll events, ke Cream sales and Greyfriars Study Groups have seen a 37% increase in An￿me Jeaf on year- all demonstrating the supeth gfforts ol our Managernent and VolLJnleers. Total Expenditure lor the y8ar was £288,7671£239,415 We￿US yearl. This increase in &xpenditure was largely due lo incr8ased Staifing costs to ènsure the Centre is manned and managed elleclw8ly for its Users. Repairs and Renewals were also a ￿9n￿l unt feature: but this was budgeted arHI e￿ected eynditure that was necessary to malntain the fabr￿ and good of th8 Centre. Utilty costs Temain a feature bLrt pl&asingly fell slightly durHig the year due lo lower t￿trIS and lower usage due to the better wèather Ihan premous year. Some on*off Repairs and Renewals, where approprute, have been funded by genefOUS contr*>utions Irorn the 'FrEnds ol Greyfrlars. 50 mttigatlng the effect on the Centr8 EyrKlr￿re and Cash resources. The Nel Sury)lus for the year (Pre Depreciation) of £19.773 has r@sultsd in an incr&ase to Ihe Association's Unrestricted Funds. The surplus in the Reserves ol the Assockqtion being m￿ntained at a suslainable level to provide cownlort. should there be any unFAanned Eyn(lrf(ure required on the buildings. The EGctynomic situat￿n remaining larg8ly unchanged into the current FinancK￿ Year. the Tnjstees continue lo budget prudently lo rninimffise Ihg Impact ol Unexpect￿ geo poltycal events that can affect centre ey4)endltUTe. The Association continues lo malnlain 5atisfaclory Cash position bul k mlnthul that the Trading po%tM)n may be affected by Increaslng costs resulting from the ongoing Mwjdle East Confl￿. Restrlcted funds Restrictthj funds have been ra￿ed for partwlar stated and can only be used for those puq)os&s. In the Ilnancial year Ihere was Signi￿nt irwme from Donations and Legaryes lotalling £68,530. Rlngwood and Dlstrfct Cornmunlty Assoclation Trustees Report {corrtlnuedJ For the year ended 31 August 2025 FINANCIAL REVIEW (￿inUed1 ed asse The Fixed Assets of the Association consist of the Trust Freehold Property. This was last professionally valued al 31 August 2010. The Trustees tral there VAII have been no 9gnrf￿anI variation in th? past twelve months. gN6n that the propety has a very 5pecialr*d function. and no am8nément k8 prowsed. STRUCTURE, GOVERN)14CE MID MANAGEMENT Governln The Charity i% controlled by its consbtubon. Iskm The Trustees have consideTed the rith5 faced by the A%sockilbon includg not only operational risks such as lire and acodenL iKrt risks arFing frorn ever-changing legislatwjn and an increasingly I￿g￿uS society. A detailèd assessment of the lire coverlng the vthole premw reMewed annU￿ly. There i8 a comprehensive Health and Safety policy, which reviewed on a regular basts. li i5 eypected that dl users of the centre keep themselves famlllarised with this. The Trustses havg also consd8re(l the unpact ol lahts on child and wlnerable ad￿￿ protection, equal OFPOrtunities and disability access. Thg ongoing Purpose of the building is constantly under romow. They believe that they have Identy'fied the major risks which Ihe Ass￿lat￿l￿ laces. Bugness and operational risks are as far as practicable covered by cornmercid insurances. strateg￿ rth are thought potentially lo arEe from legislative changes and financial challgngas at either local or national 18V81, and these are monltored to the eylenl that the Trustees are able. The Communty Centre eDnlinues to be manag&1 by Centre Manager Claire Aleyander with help from Assistant Manager Samantha Davies. They continu& lo run the off￿e and the caretakers wth great dedication and enthusiasm. As always, the Community Centr6 was aYaAable for local groups and indi￿lua[S and provided a meeting point al the heart ol the RIng￿0d communty. The Special Everrts Committee has once ag￿ prLLluced a m84or ar￿ es5entHI contrlbution lo the Ass(Kiation's lunds. The minibus8s continue to be well used, bringing eldety and d¢SalA￿ local inhabitants lo Ringwood for their èkly slToprAng, functions and outings. and generally enabling them to maintain wAJer horizons. Greyfriars could not op&rate wthout the practul help and gorNJKill of the many voluntsers who support th? Association in so many ways, and gralriude due lo Ihem from the Truslees and Irom the W￿er comrnunrfy that Greyfriars serves. Approved by order of the board ol Trustees on 13 *wril 2026 and s13n￿l on their behalf by. Trustee name: DavKI Meany Po￿tIOn. Trustee Ringwood and District Communlty Association Independent Examlner's Report For the year ended 31 August 2025 Independent Examlner's Report lo the Truslees of Ringwood and Dlstrlct Community Association I report to the Trustees on my examination ol the accounts ol Ringwood and District Community Association I'the Charily'l registered number 301929 lor the year ended 31 Augusl 2025, which are sel out on pages 6 10 15. Aesponsibililies and basis of report As the Charivs trustees you are responsible lor the preparation ol the accounts in accordance with the reouirements ol the Charities Act 20111"Ihe Act"). I report in respect of my examination ol the Charty's accounts carried out under section 145 01 the Act. In carrying out my exarnination I have followed all applicable Directions given by the Charty Commission under section 1451Sllbl ol the 2011 Act. Independent examiner's statement Since the Charity's gross income lor the year under rewew exceeded £250,000 the independent examiner mu* be a current tnernber ol a listed professional body. I can confirm that l arn qualilied to undertake the independent examination because l am a current mernber ol the Institute of Ghartered Accountsnls in England and Wales. I have completed my exarninalion. I confirm that no material matters have corlle lo my attention in connection wfLh the examination giving rne cause lo believe that in any material respect.. 11 accounting records were not kept in respect ol the Charity as required by section 130 01 the Act,. or 21 the accounts did not accord with those record5,' OT 31 the accounts did not comply wrth the applicable requirements con¢erning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and lair, view which is not a matter considered as parl ol an independent exarnination. I have no concerns and have cc>me across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. 14&4JrtyL Douglas Forsyth Bsc FCA Chartered AccoLJntant Roydon Cottage Sandy Down Boldre Lyminglon S0418PL 41 Zozc Dale.. Rlngwood and Dlstrlct Communlty A88od8tion statoment ot Flnancial ktlvltles For the year ended 31 Awgust 2025 Note8 2025 2025 UThestrICt￿ IlestrSct•d 2tr25 Total 2024 Tot81 IN MIN RE RCE al Donations and legaC￿S bl Income llorn charitable actiwites cl Income from lundraisng dl Investment Income el Other income Total Incomlng resourc8s 10,371 186,485 73,675 3.492 68,530 78,901 186.485 73,675 5,476 64,487 193,787 53,832 2,925 2,367 1.984 274￿23 318 398 RESO RCES EXPENDED ON HAR ￿ABLE ACTJvrrE al Raising funds bl Charttable actwities cl ProfessK)nal fees Total resources expended 15.562 267,668 5,537 288,767 696 14,762 18,258 282,430 5.537 304.225 17,122 240 530 3.560 15,458 261,212 Nat Incomingl (outgolng) resources before {14.744) 55,056 40,312 57,186 TH Gross Iranslers between funds- Tri Gross transfers betwegrb funds- out 62.761 62,761 162,7611 162,7611 N81 incomlngl loutyoingl resources befoie other recognised gainsl 48.017 (7,705) 40,312 57,186 NET MOVEMENT W FUNDS 0,312 RECONCILIATION F FUNDS Total fundB brought forward 1 Septembèr 2(Y24 1,34156S 19Q676 1,532241 1875,055 Total lunds ￿rrIed fr•nvard 31 August 2025 1 J89.582 182.971 1,572553 1,532,241 The notes on pagps 8 10 15 forrn an integral part ol Ihese accounts. Rlngwood and Dlstrlct ComnNJnMy As8oclaOon BaLqnce Sheet As 8131 *wgust 2025 Ghariiy rogistrat￿n numb8r: 301929 Unre8trlcted R¢strl¢t•d lur￿9 2025 TOTAL FUNDS 21Y25 TOTAL FUNDS 2024 2025 HXED ASSETS Tangibl8 fNed assets 1 197,008 136,845 1 333,853 1,293,770 CURREPU ASSETS Debtors Cash al bank and in hand 33,993 166,270 2CM),263 33,993 212,396 246,389 25,768 217,666 242,434 46,126 46,126 CURRENT LIABLrriES Credllors fall￿g due Mthin one .6891 17.6891 14.9631 Net current assets 192,574 48,126 238,700 238,471 1,389.582 182,971 1,572,553 1,532,241 CHARITA8LE FUNDS Unreslricled Funds Restricted Funds 1,389,582 1,389,582 182,971 1,341,565 190,676 182.971 1.389,582 182,971 1,572,553 1,532,241 The financial slalements were approNpd bythe Board of Twstees and auU)orwd for i%sue on 13 *¥rll 21Y26 and were signed on its bghall by= Trustee name: David Po￿tion. Trustee The noles on pages 8 10 15 fomi an integral part ol these accounts. Rlngwood and Distrlct Conmnunlty Assoclatlon Notes to the Accounts For tho year ended 31 August 2025 l. AccouKf14G POUCIES Accounlln Conventions and basls ot rollon The IlnancHI stalernents of the Charity, which is a public benefit enlty under FRS 102. hav8 been prepared in accordancg with "Accounting Reporting by Charibes.. Statement Df Recommended Practice applicable lo charities preparing their accounts in accordance V￿th the Financjal Reporting StaThlard apwlicable in the UK and Republic ol Irèland I'FRS 102.1, and the Charftos Act 2011. The accounts have been prepared on an accruals basB urKJer lh8 hElor￿1 cost convention. The presentation currency is Pound Sterling (£1. The Charty has taken advantage of the FRS 102 exemp1ion Irom preparing a cash flow for charthes wh￿￿ are not largo. Incomln All income b recognised ￿ Ihe Statement of Financaal Acbiitses once the Charity has ent.￿ement to that incom6, M ts probable that the iicome wll be I￿&￿￿d, and the amount of Ihe income receWble can be measured r8liably. Donations and I Donatlons and legacies are T￿OgnISed when the Chartty has been nolifled In ￿NIng ol both the amount and settlement dale. h the event that a donation is subj￿1 lo condrtk)ns that require a level ol p8rformance by the Charity bolore the Charty is entitled lo th8 lun(Is. the income is deferred and nol rgcognlsed until eilher thos8 condthons are fully satslied, or thg lullilmenl ol those Condit￿n$ wholly wrthin the control ol the Charity and it is Probable that those Conért￿nS will be fulfilled In the repoTbng period. Grants are recognised when the Chadty has an enliilernenttr) the ftjnds and any condlllon5 I￿ked lo the granls have been MOL Where perfomiance Bonditsons are attached lo the grant and ￿e yet to be mel the income Is recognised as deferred income. Deferredincome Dolerred Income rewesents amounts receNed lor ftrture perkrtjs and i5 released lo incomlng Yesources in the p9ri0d for which it has be8n rgceived. Such income is only deferred when either the donor has specified that the grant or donation must only be used lor future accounling periods. Or￿en the donor has imposed Condit￿)nS which mu81 be mel before the Charity has LJn¢ondTtDnal entitlement. Charitable Incorne Irorn charitable acbvthes for the wo¥igon DI faclibes lor educalion. recTeatk)n a￿1 lei8ure-time OGcupalion. in Inveslmenl income represents income fiom bank interest and c#Jrrent ass8t in*sknents. Resources Ex ended on charltable actlvi Reso)urces eypgnded ar8 included in the Statemenl ol Financial ActMI￿S on an accruals basis incluswe of any VAT. Ewendilure is recognBed onca there ES a leg￿ or constructi¥8 obligation to tha* expenditure, il 15 probable settlement is required and the aTN(wJnt can be measured Teliably. All costs are allocated lo the awlicable 6xpendilure head￿g that aggregate similar costs to th8 Cal￿Ory. Where cosls cannot be direclly attributed to a particulai heading they have been allocated on a b8sts conststent ¥Ath Ihe use ol resources. Charrtable expenditUTe cornprises those costs inwffed by Ihe Charty in the delNery of rts actMb8s and senrices lor Ils benef￿larleS. If includes the costs that can be allrK*ed direclly lo such aclÈMdes and Gosts of an Indlrgct nature necessary to support them. Su rt costs As a small charity. Ihe Charty has nol report￿1 its irwme and ewendthre on an aCtI￿(Y bas4 instead il has adopted an appruach based on the nature ol Ir￿ome r8c8Neé ané e>pendrture in¢urred. All support type costs le.g. ollice, admtnistration and governan¢el are sepaialely disclosed by category, and wer& all incurred directly in conneclwjn wth actsmlies of the Charity, however an asv)rt￿nMenl of Ih¢%se support costs beiween different acliiilies Is not praclral. Ringwood and Dlstrlct Cornmunlty Assoclatlon Notes to the PL¢ounts {contlnuedl For the year ended 31 August 2025 ed asse ndandb The Freehold land and buildings t￿lOngIng to the Charty consist ol Ihe Gre￿nalS bulldmg and community cenlre. The Property was last prolessionallyvdlued al 31 August 2010. th frst time adoptKJn of FRS 102 the 2010 valuation therefore bBGame the deemed historical cost of the Property. rath&r than adopt a policy Df carrying the land and buildings al fair Y￿u9. Dg recla Depreciation is pro￿￿ed on tangible fiKed assets other than land to wrrte off cost. le4 any estimated resldual value, over their ewled us8ftJl econoffl￿ INes. Fix&J assets cosUng18ss than £2,500 are wrrtt8n oll in Ihe year ol Plant and machin8W. 15 percent on a reducing b8iance", Fixtures and fittings: 25 pwcent on a r8ducing balan¢e', Motor v¢h￿les= 15 percent on a r&Jucing balance.. and Buildlngs.. No accunulaled depredation has been charged lo date, as th8 Propety is assessed by the Trustees as having a long remaining useful ￿nOmiC lrfe of well over 50 years, is in good ord8r, and so it estimated thal its ie&dual valu8 lor deprecia￿0￿ purposes is higher Ihan ￿en it was last professionally valued. As such any depreciation charge would be immaterial to the financial statements, and therefofe a wllcy DI non- dopreuation has been adopted. Curren set Investm8n Currer71 asset investments ar& uiduded * the loweT of cost and net realisable vatuel maTkel Value. Trade debtors Trade dBblors are Carr￿ at orvJinaJ nel amount less an estimate for doubllul éebtors. Bad debts are written oll when Idèntified. Specffic provisions are rnade agalnst debts whose recovery ￿ consbjered doubttul. rual v151ons Prowsions are recognised when there r8 a presgnl legal or construcU¥E obl￿￿atiorn as a result ol F)ast ￿nts and the amount can be relithy gstimaied. Ca h and cash ulv lents Cash and cash equwalents comprise cash on hand and call depogts. and other short term investments that are readily convertible into a known amount ol cash and are gJbject to an I￿gnifICant risk ot change in value. Fund struc Unrestricted funds can be us&1 in accordance vrith the charitable objeC￿S al the discret￿￿ of the Iwstees Thi furtherance of the obiecls ol the Charty- Reslrlcled funds can only be tjsed lor a parltular reStr￿ted wrpose within the objects of the charty. Restrictions arise when specrfied bythe (k>noT or when funds are raised for a Specif￿ restricled pury)ose. xatlon The Charity is exempl frorn tax on its charitable aCts￿be5. Pension costs an st-retlremenl benefits The Charty operates a defined contribulion pen￿n scheme. W0￿18d by the National Employers Saiings Trust I'NEST l. Gontribub"ons payable lo the Charivs pensK)n scheme are chafged to the Stslement ol F￿anCial AGliwilies kn Ihé per￿d lo whkh they rBlate. Rlngwood and Dlstrlct Communlty AssoGlation Notes to the Accounts Icontlnued) For tha yaar Dndod 31 August 2025 2. INCOMING RESOURCES 2025 2025 2025 2024 Unrnstrfcted Restricted Total Total Donations. gifts and leoacies Grants- other Grants- mlnlbus runnlng costs Sub-lot81 lor2025 10,371 54.473 12.534 1,523 64,844 12,534 1,523 43,896 19,165 1,426 78,901 64,487 SLtb-total for2024 72.885 51.602 64,487 Income Irom ch rl Room hire Kttchen hire Mlnbus hlra Minh)us fuel rebate Minbus mileage charge Su￿rOt81 for2025 160.607 6.276 19.171 431 160,607 6,276 19,171 431 157,601 6,725 28,922 186.485 193.787 186,485 193,787 Sub-total for2024 393,787 kncom8 from furKlra151n M8mbeTShip subscrrptions Glft aid reclaimabl8 Affillalion lees Special activibes (including ￿e-GreaM sales) Greytriars study groups Books {inc5ud.'ng books sdd in bulk) Canteen rec&pts Photocopying Iscellaneous lincludlng carpark slkkersl Sub-tot81 lor2025 13.508 4,506 1,721 20,298 10,238 12,744 5,568 336 4,756 73.675 13,508 4,506 1,721 20,298 10,238 12,744 5,568 336 4,756 73,675 8,743 868 1,725 14,968 7,257 10.509 5,339 848 3,575 53.832 Sub-totsl for2024 53,832 nvestment income Interest recewile 3,492 1,984 5,476 3,925 3,925 3,925 Sub-total lor2025 3A92 1.984 Sub-total for2024 3,650 1.275 Insurance clams 2,367 2,367 2,367 Sub-total lor2025 Sub-total for 2024 2.367 Total incomlng resources 2025 Total incomiwj resourc8s 2024 274.023 265.521 70.514 52,877 344,537 318398 318,398 10 Rlngwood ond Dlstrlct Communlty A5soclatlon Notes to the Accounts (continued) For th8 year endod 31 August 2025 3. RESOURCES EXPENDED 2025 2025 UnreStr￿10d Re8trl¢t 2025 Total 2024 Total Special events (including cream costs) Canteen and café costs Advertislng Web&te de￿lOPMent Su&tolal lor2025 13.306 910 1,346 13,306 1,606 1,346 9,503 597 778 6,244 696 16,258 17,122 17.122 Sub-total for2024 10,878 6,244 Charftable activllles Gross wages Soclal securty Employer PensK)n contribu￿n8 Light, heal, watsr Telephone Insurance Caretaking and cleaning Repalr5 and renewals- major Repairs and renewals- minor Repairs and renewals- maintenance wrrtraGts Window cleaning Garden exponses Tree managemenv replacement Licence and PRS Printing, postage. statbnery PhDtocop¥ing Gomputing and IT costs Membarship expenses Libraryl bookshop costs Mlscellaneous Minibus running expenses Offlce exp&ns8s Bank fees and card charges Depreciation - Plant and machinery Depreclation - FixNJrgs ar￿ lrttings Depreciation - Motor vehicles Loss on dlsposal of fixed assets (Min￿luS} Sub-lot81 lor 2025 SuiTrtotallor2024 136,803 2,661 3,504 32.711 2.678 8,245 7,690 14.934 1.722 4.412 1,300 320 138,803 2,661 3,504 32,711 2,678 8.245 7.690 22.885 1,722 4,412 1,300 1,320 122,710 2.011 3,388 35,711 2,758 7,830 8,012 7,933 888 4,958 1,295 489 3.510 590 25 137 1,472 162 769 127 11,022 3.011 908 2,464 11,911 6,439 7.951 1.000 392 392 23 1.926 57 497 151 8,018 4,095 1,926 57 497 151 9,541 4,095 990 5,991 19,322 10,387 3,125 1,523 5,645 19,322 9,570 346 817 3,125 14,762 15,553 267￿68 224.977 282.430 240530 240,530 Prof slonal fe Professional fees- accountsncy & bcM)theping Independent examinat￿n 186s lof81 for2025 4.737 4,737 800 2,760 800 5,537 3,560 3,560 5.560 Sub-total lor2024 2025 tolal resources expended 2024 total resources exp8nd6d 28Q767 239,415 15,458 21.797 304,225 261,212 261,212 11 RlngwoiKI and Dlstrlcl Community Assocl•llon Notes to the Accounts Iconllnued) For the year endpd 31 I￿gUSt 2025 4. TANGIBLE FIXED ASSETS Frnehojd Plant and FIx￿￿S property mathlnery and fEtllng$ Motor vehlclos TOTAL C05t bll 1 $8Ptemb&r 2D24 Addibons Disposals clf 31 August 2025 1.163,792 108,567 83,097 133,912 54,984 182,6691 106,227 1,489,368 9.892 19,432 84,308 182,6691 1,491,007 1,163,792 118.459 102,529 Doprfjcljtlon blf 1 Septembèr 2024 Charge lor the year Disposals clf 31 August 2025 &3,608 5,991 14,563 19,322 97,427 10.387 174,1441 33.670 195,598 35,700 174,1441 157,154 89.599 33,885 Net l)ook Valu8 A8 al 31 August 2025 1.163,792 6Q6 72,557 1,333,853 Al 31 August2024 1,163.792 24,959 68,534 Th￿485 1,293,770 5. DEBTORS: AMOUNTS DUE W￿H1N ONE YEAR 2025 2025 Unrestricled Restricted 2025 Total 2024 Total Trade debtors Other debtors PrepayTnenls 19,887 2,184 11,922 23.993 19,887 2,184 11,922 33,993 23,819 924 1,025 25,768 6. CASH AND C￿H EQUIVALENTS 2025 Unreslrlcted Restrlcled 2025 Total 2024 Total Cash hand Cash at bank 72 166,198 166,270 72 212,324 212.396 378 217,288 217,666 46,126 46.126 7. CREDrroRS: FALLING DUE W￿HlY ONE YEP%I 2025 2025 Unrestricted Restricted 21)25 Total 2024 Total Trade creditors Social security and other taxes Fans￿n Olher credrtors Deferred eypenditure Accrued expBnses 2,479 2,479 1,176 717 281 717 281 987 4,212 7,689 4,212 7,689 2.800 4,963 12 Rlngwood and Dl8trlcl Cpen￿ {2024: non81. Key Management Personnel ol the Charity comprise the Centre Manager and the Assistant Centre Manager. The lolal èmployee b8nolits of Key Management Personnel for the year was £52.67812024.. £46.2531. 14 Rlngwood and Dlstrlct Ccmnmunlty AsK•clallon Notes to Ihe Accounts {continued) For the year ended 31 A￿USt 2025 1& RELATED PARTY DISCLOSURES Relaled transartloml The Charlty rece￿ed donatlons lotallhg £14,468 {2024-. £22,150) durng the yeaT from The Friends of Greyfriars, charty registrat￿n number 1040112, a charity set up in 1994 to recèw8 donations ané legacies in order to gwe flnanclal assistance wlh the oF¢Tat￿)n ol RingvK)od and Disit Community Association as and when required. Within totai room hire income, the Charity received room hire Kthme of £48 Irom Quarrtuma, a Gompany Df whioh David Meany la Trustee ol the Chartyl i% a diroclor of12024-. £559 rent recewed from Quanluma) and £198 room hire income Irom Mary Baldwln la Trustee ol the Charity) vtho was rewesenting U3A. The rooms concerned were hired (MJI on nomial market rat8s and teTms. and r50 amounts ￿re oulslandoig at tha year end12024.'nlll. There werg no other rdaled party Iransacli)ns for the year vthich require d￿￿10S￿r8. Related trusteeshi During the year. the lollowng four TnJ5tees of the Charity were also trustees of the related charty. The Friends ol GreyFrlars'. Rowan 8rodthurst, Ann Pedersen, Mtha&l 0st￿Me, Phdi) West There were no related partytransactK)ns belween the a￿¥￿ Tnjslees and the related Irusl08ships. 14. POST BALANCE SHEET EVENTS Aftei the year end a new charrtabte incorporated organI￿￿n 'GreyfrHrs Communriy Association CK). was registered wth the Charity Commisyon, charty number 1215790. IL15 the intentK)n of ihe trustees lo transfer the gxi%bng chaiity and assets ID this new charlty struC￿re during 2026. 15. GOING CONCERN REVEW The Trustees have ass&ssed whether the use of the going concern ba&s is appropriata and have consd8red possble evonls or condtlions that mighl cast any S￿J￿rf￿anl doubts on the ability of the Charity lo continue as a going concern. The Trustees have made this assessment lor a of al least one year fvom the dale ol approval ol the accounts. The Tntslees have concluded the Charity has adequate iesouices to continue in operational existence for the foreseeable futurè, and therefore cenbnues to adopt the g(xng Concern basis in prepariig its accounts. 16. AGENCY FUNDS The lollowng amounts were receNed lor the charrties and inde￿ndent dubs mentioned below al￿ have been èxcluded from Ihe income and expenditure ol the Charfty and treated as agerw funds: Recipients Balance bn 1 Sept 2024 klcomlng funds Outgoing lund$ Balance clf 31 Augu$l 2025 Fiinowoc(l & Dlslrkt (Yd P60pkn Welfare As50G Fllends ol G￿￿riar6 Flinowood Table Tennis CILI) ITH H￿Se1 Trusl grafrtl Jolly Gcrt)d Company (TH Russell Gram Ghanith Tr￿1 gtantl 217 {5,0161 125 2.000 1,000 125 (2,0001 11,0001 125 £125 of agency funds h8ld al JI August 202512024= £2171 were paKI to the Fr￿ndS ol Gre￿larS on 16 Sept 2025. 15 GREYFRIARS 44 Christchurch Road RINGWOOD Hants BH241 DW Tel.. 01425 472613 Email.. nfficel¢lmfiiar8rinow()thd.nr￿.￿k I, COMMUNITY CENTRE Mr Douglas Forsyih ACA FCA Douglas Forsyth Limited Roydon Cottage Sandy Down Boldre Lymington 50418PL 13 April 2026 Dear Sir, Ringwood and District Community Association I'the Association") This representation letter is provided in connection with your Independent Examination of the financial statements of the Association for the year ended 31 August 20251"2025"1 We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience land, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you.. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland I'FRS 102,1. We confirm that all accounting records have been made available to you for the purpose of your Independent Examination, in accordance with your terms of engagement, Ringwood & District Community Assoclatlon Registered Charity No: 301929 www.gre}'friarsringwood.org.uk GREYFRIARS 44 Christchurch Road RINGWOOD Hants BH241DW Tel. 01425 472613 COMMUNITY CENTRE Email.. nfficeCrt(￿revfri￿r9nn0wnlld_￿r0.uk and that all the transactions undertaken by the Association have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all trustees, meetings, have been made available to you. We have given you unrestricted access to persons within the Association and have provided any additional information that you have requested for the purposes of your independent examination. We confirm that the Association has no liabilities or contingent liabilities other than those disclosed in the financial statements. We also confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements. We confirm that we are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts. We confirm that the related party relationships and transactions as detailed in Note 13 on page 15 of the financial statements are a complete list of such relationships and transactions and that we are not aware of any further related partie5 or transactions. We confirm that the disclosure5 in Note 15 to the financial statements concerning the Association's going concern status are an accurate reflection of our plans and the reasons for our confirmation of the Association's ability to continue operating. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions durin8 the year of review regarding the application of such income. We confirm the following specific representations made to you during the course of your work: The Clubs and Affiliated Groups that use the facilities of Greyfriars I'the Clubs and Groups") are entirely separate and independent from the Association. The Trustees of the Association do not have financial control over any assets that the Clubs and Groups hold and are not responsible for Safeguarding those assets or the application of those assets in the furtherance of the Clubs and Groups own independent objectives. As such it is correct to exclude the assets held by the Clubs and Groups from the accounts of the Association. Ringwood & District Community Association Registered Charit). No: 301929 Trww.%re)'friarsriDgTrvood.org.uk .. GREYFRIARS 44 Christchurch Road RINGWOOD Hants BH241DW Tel. 01425 472613 Email.. nfficelthgrerfriar%rin(ryvnnd.nrg.llk , COMMUNITY CENTRE During 2025 successful grant application5 were made directly to the TH Russell Charitable Trust I'the Trust") by two clubs that use the Greyfriars facilities, being the Jolly Good Company and the Ringwood Table Tennis Club. The Association acted as an agent in passing the grant monies received into its bank account from the Trust during 2025 directly to the two clubs concerned. The Association had no control over how those grants should be ultimately spent by the clubs, and it did not need to account to the Trust on how those monies were used. Whilst accepting that the end use of those grants by the two clubs concerned was consistent with the purposes of the Association, it was the Trust that retained ultimately responsibility for the charitable application of those grants and not the Association. Yours faithfully, Signed on behalf of the board of Trustees of Rin8wood and District Community Association Trustee name: Date: .2026 Ringwood & District Community Association Registered CharitTr No: 301929 ITrTrIY.Erevfriarsringwood.org.llk