Grange Fellowship Community Association
Rcporl of the Trustc¢s and Financtal Slalomcnls
For Ihe year ended 31 March 2025

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
CONTENTS PAGE
FOR THE YEAR ENDED 31 MARCH 2025
Page
Chafily inlomialion
Truslees.
Report ol independent examiner
Consolidated statement of financial aclivities
Consolidated and charily balance sheet
Staloment of cash flows
Notes lo Ihe linanrial staletnents
10-20

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
REFERENCE AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025
Trustees and Govèrnors
Name of Trustee
Office held
D Fullard (Appointed 1 Nr>vember 2022
R Keeble
C Sniilh
J Alkins
Chmirman
Vice Chaimian
Treasurer
sp.¢￿tAry
G Mealing
H Greyofy
R Boon
D Can)pbell
D CoL)per
T Kilchener
C Alkins
R Alkins
Registered office
Middlefields, Grange Eslale. LÈlchworth Garden City. Herts. SG6 4NG
Governing document
Coiislilulion adopted 19 April 2018
Charity rbumber
302420
Bankers
Lloyds Bank plc. 88ncroft Branch. Hilchin. Hertfordshire. SGS 1JG
Independent Examiner
Martin VVilliJms. Unit 1b. Focus Four. Fourth Avenue. Letchworth SG6 2TU

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Irusiees submit their annual report and the financial slatemenls lor the year ended 31 March 2025.
The Iruslees conlimi Ihal th8 Annual Repori and Iinancial slalenienls of Ihe Associalioi) comply wilh Ihe
curicnt stalulory rcquircmcnts, Ihc Asswalion's govorning documcnl and Ihc provisions of the Slatcmcnt
ol Recomrnended Practice ISORPI. 11 ppli&1ble lo chariti*s prèpAring Iheir Rr.rrJunl% in a¢cordxnce with the
Financial Repvrtirig S13nd<ird appltcable in the UK and Republic of Ireland IFRS 1021. Tl)e fiiiaiiLial
slalonionts pro5cnlcd Includ¢ th¢ r¢8ults of the Association's subsidiary. Grango Commiinity Association
Sor.i31 Cluh Liniile.d.
OBJECTIVES AND ACTIVITIES
The Associ<ilion is a registered charity. Ils objectives are lo promote the benefils of the inhabilanls c>1
The Grange and the neighbourhuod wilhoul distinction ol sex, Sexual Ofienlalion of of politic81. religious
or Ulher opiiiion by associaling with the local aulhorilies. volui)lary orgaiiisalioi)s 111 a conin)oii elloil to
advance education and lo provide facilities in the interest ol the s(￿la1 welfare foi recreation and leisur?
lime occupalioll with Ihe subject of Improving Ihe condilioi)s of lile ol Ihe saicj Inhabitants. To mainlain
and nianage or to co-operate with any local slalulory authority in the Tri8inlenance and management of the
Centre for ¢iclivities pronioled by the Association and Ils consliluenl bo(Jies and in the further¢ince of the
abovc objects.
Thc trusloos have considered th¢ Charity Commission's guidanco orh public bcncfil and in order lo comply
wilh this and Ils own objeclives, the Grange Fellowship Communily Agsocialion has sel Ihe lollowing
objectives..
To maintain high standards lor health. safely and the proteclion ol the environment al ils premises
To Idei)Iily risks and set in place progranimes lo reniove or rediiGe these risks_
To ensure that these stan¢Jdrds are commvnicdled lo all employee5. Contract staff, temporary
workers and Irembers ol Ilie public. and viwtorg as aPPlOPfiale.
To Ènsure Ihat all employees are given the necessary infixmation. inslrJction and training lo enable
them lo work In safe tTbanner.
To ensure the disseniirialion discussion ol relevaril inlomiation on safely, Iièallh aiid
environnignlal 18sue5.
To dpvelop prornDlional campasgns and encourage safely. health and gnvironniental awareness.
All Ilie a¢livilies are focused on produring facilitie5 to 8id Inhalyl8nls ol Ilie Grange in the Intere51 of
social welfare, through educaliDn and provision of a community centre.
ACHIEVEMENTS AND PERFORMANCE
The A5SOClfilion ha8 conlinupd In ils rjbjpclivps 1hroijgh￿Jt thp year and conlinup5 to provide facililies
lur Iliose Iiviiig iii aiid around Ihe surroisnding area5 by subsidisfng and providiiig resoLirces for the Graiige
Tiny H<in(Ss Pre-school ivhich prnvid&8 quality car* and e(lutstion foi chililren dyed 2 to 5 years. The
chririiy linuscs various groups, such as Ovef 605. Good Companioiis and tslhei I￿al organisalions and
provides a551Stance such as offenny Ihe local groups faciliti￿ for weekly nieetlTigslevents free ol charge.
Tlie pre-scliool. Gran9e Tiny Hands wrklinues lo mainiain a high slandaril ol childcare and holds a
'Oiilslaiiding' grade by 0151ed.
We now rLin open Lollee mornings where a loc31 yroup cwyregale lo play games. Tl)ese collee rtiornin(Js
are open lo Ihp rest of the commtinity to enjoy Ihg faciliti*s in a safe and ivarm space Families are Invilprt
to Lise 11)e hcill laciliiies. We also host events lo include all genertilions ol residenls in cind clround Ilie
Graiige Esiale. The hall contiiiues lo house vanes groups ii)cluiJii)g over 60's. Nlartial Arls classes arid
13ble leniiis In name a feiv.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 202$
FINANCIAL REVIEW
Al J1 Marcli 2U25 Ilie group held reserves of £74.380 lor general purposes and f1.190 as reslricted
funds. The trustees have agreed lo hold the general reserves 10 cover futu￿ rLinning costs. The restricted
funds arp dpall with on i>age 18 of the accounts and relat* to specific activitie5.
The year hès been difficult the group carrying forwafd from the financial struggles caused by the Covid
19 pandeTnlC. The Tiny Hands PreschtM)I has been operating at lull capacily and ha5 been Inve51iDg in
rnainlaining Lind improvinq tho facililios available Thc Iruslees bclicve Ihal tho charity lo inflationary
imi)arl* and ri%es the living ivage. cash will becnn)& restricted in the near future Forecas15 {)reF)ared
hav& 51iowii the group will have a t)el cash iiiflow lor Ihe n8xI 12 moiith period. The parenl ai)d ils Iradii)g
arm arc rcvicwing ways in which to limit costs and ovorhoads to improve this position
If the charity continues to operate in line wth forecasts Ihere is Si9nificant doubt Ihal it will be able lo
satisfy future performance obligation5.
RISK ASSESSMENT
11 is the policy ol the Grdnge Fellowship Community Association to ensure. 50 lai a5 11 Is reasonably
praclical. Ilie healll) anil safely and wellare ol ils employees ivhilsl Ihey are al work and ol olliers wlio Inay
bp affec.tpd by their Undertak￿ng5. It is also the Association's p(Ai¢y lo comply wth the Health & Safely al
Wurk Act 1974 81)d ulher allie(5 relevant legislation as appropriate. The AssoLidliuii continually tissesse%
biisiness fisk arld takes appropriale aclion as necessary.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The Association Is a registe￿d chanly INO. 3024201 eslablished by a conslilulion and managed on a
day lo day basis by the Trustees as listed on page 1 All Iruslees give their time voluntary and receive
no rcTriuncralion or olhor boncfils. Whcre appiopnalc. all staff. have Ihc appropriatc qiialilicalions aiid
all whc) are Involved in the running of the pre-school ale DBS checked.
New Trusiees are appointed and appioved by Ihe e¥isling board as and when required. The Tiuslees
¢onlifm Ihdl they h<ive given due regard lo the guidance published by the Charity Commissioll on publi
bontrlit. We havc Iiiiliatcd tho pr(Kcss for a DBS IDisdosure & 83￿Ing S¢rvicci check fof all Iruslccs as well
2S thg T1nyh2nd% staff due lo the Ofsted guidance.
Tho Associalitsn ha5 a wholly owned subsidtary. Iho Grange Community Associ31ion Social Club Limited
A donation o13ny prolits Is made annually 10 the Association In pursuil ol Ihe Associalions, obieclives.
TRAINING AND COMMUNICATIONS
Specific training Is required on a wular basis for some or all employees. This training could Include
son)e or all ol the following-.
Fire Sdfely
First Aid
DSE
Manual Handling
PPE
A11 Ir<1ining will be recorded on an Employee Heallh & Safely Training record. These records will be
relai(ie(J lor a mininium periixl of len years.

GRANGE FELLOIAISHIP COMMUNITY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
HEALTH & SAFETY POLICY
This is a statement of general policy by the Grange Fellowship CommvnilyAssociaiion. about Ils inlenlions,
organi5alioilS and arraiigei¥)Èiils lor ènsuring Ilie h*allh aiid safety 41 WQTk uf its effiployees, and the
physical safely ol visitors and conlraclors. whilst on Ihe premises or siles undei Ihe control of Ihe
Association
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The chanly ITUStees are responsible for Pfeparing a twstees. annual report and financjal statements In
accordance with ap￿1¢able law and united Kingdcm Accwnling Standards (United Kinodom Generally
AL¢Èpled A￿o￿nting Praclicel.
Law xppliexblo lth chxrilios in EnglxrKI & Wales rpquifes Iho Iruslees lo prepare financial slalenienl8 lor 0￿h
financial year which give a true and fair v5ew of Ihe Cha￿￿ty.5 financi31 activities during the year anc5 01 Ils
fiiiaricial posilioii al the end of the ye3r_ ITr preparing finanoal 51alemen15 givillg a ITue ai)d lair view,
the Iruslees sh(ILJld lollow best praclice and-.
solo¢l suitable Accounlirtg policies and apply Ihcrn consisienity.
obsetve the meihods and principle5 In Ihe Charilies SORP -Accounling and Reportsng by Charitses-
riiake iudgcnionis and osliniales Ihal rttasonablt arid prudoril".
%lalo. viliolhor xpplicabltr a¢counlin9 slxnd3rds And $￿t￿me￿I8 ol rccornmcndcd praclicc havc been
followed. subject lo any departures disdosed and explained in Ihe financial 5tstements
Iirepare the financial slalemenls on the wing con￿rn basis unless il is inappropriate lo p￿SuMe that
the Charity will conknnJe in operalion.
The trustees are respJi)sible for keepiiw accounting rec(xds which disclose bmlh reasoiiable accuracy
the financi31 p051tion ttf the charity and which enaNe them lo ascertain Ihe financial i)usilion of the
harily and which cnablc Ihcm lo ensurc Ihal Ihe financial slatcnienls comply wlh lh¢ Cliarilics A¢1
2011 aiid the Chanly (Accounls aiid Rcportsl Rcgulalions and ilie pro'11510ns ol tsio A.8$0ty8lion's
constitution. They are also responsible for safeguarding the assels of the chariiy and hei)ce lor taking
rea%onablp 8lpps for Ihp prevention Cind deleclir)n al Iraijd and olhei iri8gularili8s.
This report ivas approved by the Trustees on
J211112>. .............
D Fullard ICh2irmAnl

GRANGE FELLOWSHIP COMMUNSTY ASSOCIATION
REPORT OFTHE INDEPENDENT EXAMINER
FOR THE YEAR ENDED 31 MARCH 2025
I repod to the charity tru51ees on my examination ol the consolidated ¥counl% of the Charity f()r th
year ended 31 March 2025 ivhich are set out on pages 6 to 19.
Responsibilities 3nd basis of report
As Ihe charily's Iruslees you are fesponsible lor the preparalion oliheconsolidaled èccounls in aecor(Sance
with Ihe requireftienls ol th8 Charibes Act 2011 rthe Acl'l.
I report in respect of my examination ol the charity's consolidated accounts carried out undpr 8pclirJn
145 of the Acl and In carrying oul my examinalion I have lollowed 311 Ihe applicable Direclions given by Ih
Chanly Cotnimission under seclion 14515llbl ol ihe Acl.
Independent examiner's statement
sin￿ the charity's gross Inconie eX￿ded £250.1)00 your examiner must be a member of a body Iisled
in section 145 of the Act. I confirm that l am qualified lo undortako Ihtt oxan)inalion because l am a member
of the Inslilule ol Cliaflered Accounls in EtvJlatvJ aiid Wale5, which Is one ol ihe Iisled bodies.
I Iiilve Lompleled my exaniinauon. I confirm that no m8teri81 niatlers have conie lo my dtlenlioii in
connection ivith the examination givin9 me cause to believe that in any material respect.
accounting r￿OrdS were nol kepl in respecl of Ihe charily as required by seclion 130 01 the Acl," or
the accoLJnls do not accord ¥vilh those records," ¢
Ihe accoLints do nol comply wilh Ihe appliGable reqiiiremenls concerninJ( the form and ctsnienl ol
accounls sel oul In Ihe Chanlies (Accounls and Reporlsl RegiJlabon5 2008 olher than any requiremenl
Ilidl the accounts give a'true and fair view. whrch is not a matter cx)nsidered as part of an independeiil
examination
The Iruslees have conduded Ihal perforniance obligations lor Ihe comin9 12 moiilhs will be niel alid Ihal Il
remains appropriale to p¥epare Ihe charily's accounls on a goi1i9 ￿nCern basis. Tlie Iruslees are aware
that Il sufficient improvements to prolilability and ca%h flow Hre not made. the chrf111ty Ivill no longer he
goiiig c.oiiceri) an(1 will have lo cease opefalions.
Martin Williams ACA. FCCA
Unit 1b, Focus Four
Fourth Avenue
Herts. SG6 2TU
i£-II -ILoA %
D¢?ted'.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND
EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Notes
Unre*icted Restricted
Total
Total
Funds
Funds
2025
2024
INCOME & ENDOWMENTS
Other Ir8ding a¢ti¥ities
357.189
357.189
393,382
Charitable actI￿tIeS
208.416
4.433
212,849
162,640
Total Income & Endowments
565.605
4.433
570.038
556.022
EXPENDITURE
Olher trading ac¢i¥ilies
296.681
296,681
375,333
Chanta￿8 aclimtles
244.676
4.194
248,870
225.883
Other
10
13.026
13,026
13.579
Total expenditure
554.382
4.194
558.577
614.795
Nel lexperKJiturel for the year
11.223
238
11.461
l Jf8.7731
Net movements in funds for the year before other
recognised gains and losses
11.223
238
11,461
158, 7731
U[￿eSt￿GIed hjnds broughl f(xward al 1 Awl 2024
Reslricled funds brought ftyward at 1 April 2024
Transfers belween funds
60.660
60,660
3.449
102,405
20,478
3,449
12.4971
2.497
Funds balance5 carried forward at 31 March 2025
74.380
1.1
75.570
64,110
All the above results are denved from continuing 8ctsvities_ The ¢hanly hds no fecL¥Jn15ed gdlns or losbes.
other than Ihp deficit for the above Ib¥o financial years.
Tlie notes 011 pages 10 10 19 lorni parl of the financial stslementS.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
CONSOLIDATED AND CHARITY BALANCE SHE
AS AT 31 MARCH 2025
2025
2024
Notes
Grou
Chari
Grou
Charl
FIXED A$s￿S..
Tangible assets
90.836
90.835
103.483
103,483
CURRENT A$s￿s.
Stock
7.720
593
7,142
536
31,050
38.728
Debtors
Cash at bank and in hand
23,166
41,653
64,819
24.373
20,507
44,880
52.775
61.089
CREDITORS=
Arnounls falling
due within i)ne year
75,940
17.208
77,680
32.865
NEf CURRENT ASSETS
47,611
12.015
NET ASSETS
75.985
138.447
fj4.531
115,498
FUNDS OF THE CHARITY
Unrestricted funds
13
74.380
137.256
60.661
112,048
Restricted funds
13
1.1￿)
3.449
3,449
75.570
138.446
64.110
115,497
Issued share capital"
415
421
TOTAL CHARITY FUNDS
75,985
138.446
64.531
115,497
Thp fiiiancièl slalenienls ivcrc approved ai)d authonsod lor issuo by Ihe Board 011 23 /iz I
and 8igned on Ils behalf by
D Fullard
Chairnian
The notes on pag8s 10 10 20 form part of Ihe financial 5taletnent5.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
STATEMENT OF CONSOLIDATED CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Notes
2025
2024
Cash flows from operating activities
Cash generated Irom operations
21.728
18.9281
Net cash from operatiThJ acli%ities
21.728
18,9281
Cash flows from investing activities
Purchase ol tangitAe fixed assets
MoEmenl in share cgpilal
Nel cash from in￿Sting actimties
12581
1341
12921
131
131
Cash flows finatxiatwJ acliulies
Cash generated from Inancirvj actimlies
Net cash trom financirg aclimties
Decrease In cash arKI cash eqUI￿lent$
21.725
19.2201
Cash and cash equi￿lent5 at beginning of year
31.0
40.269
Cash and Cash equi￿rentS al end ol year
52,775
31,050

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE STATEMENT OF CONSOLIDATED CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
111 Reconciliation of net income to cash generated from operations
2025
2024
Nel lexpenditurel for the year
Oeprecialion charges
11,4
12,648
24,104
158 7391
13,305
145.4341
DeC￿a$ellincrease) in trade arHJ other deblors
Decreasellincreasel In stock
lrtreaselldecreasel in Ifade and other creditor5
1571
15781
11.7401
11.fj71
1,489
35.174
21.728
18,9281
121 Cash and cash equivalènts
The amounts disclosed on Ihe stalemenl ol Gash llows in respect of cash armj Gash equivJlenls are in respect o
these statement of fina￿la1 position amounts.
Yèar ended 31 March 2025
31.03.25
01.04.24
52.775
31.050
Year endèd 31 March 2024
31.03.24
01.04.23
31,050
40,269

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11 ACCOUNTING POLICIES
al Basis of ac¢ountin9
Grange Fellowship Community Association is a charily bas￿ in the United Kingdom. Thè address
of the principal office 15 given Iry the charity Iriforrriatiun on paye l of these fiiiancia1 stalemellls.
Tho nalurc of ¢h¢ charity's Opcfdtiuns lind principal dcbviliL5 ale to supporl ur promolo such
charitable purposes as Ihe Tn*slees in Iheir absolule (Jiscrelion delermine.
The charily consiilules a public beiiefil enlily as defined by FRS 102. The Iinai)cial slalenienls
h(Ive l)een i)rvi)8rpd In 8ccordance wlh the accounling policies set oul noles to the account%
and cornply with tho charity's governing documcnl. tho Charilios Act 2011 and Accounling and
Reporting by Ch8rilies. Staletnent ol Recotnmended Practice applicable lo charities piepsiiny their
aLcounts in aLcordan¢e with the Financial Reporting Standard applicable In the UK and RepubliL
of Ifeland PLJblished in October 2020.
Group 3c¢ounts
The4e financ.ial slalemenls consolidate the resulls of the charity and Its whully (Iwnpd
subsidiary Grange Communily Association Social Cltjb Limitod. A soparalc stalon)cnt of financial
aclivilies for the Charity itself is not presented because the Charity has taken advantage tsl the
exeniplions afforded by paragraph 397 01 SORP.
Tho financial slalcmcnts of Ihc Grange Association s￿la1 Club Limited are prepared undcr Ihc
Fiiiaricial Reportiiig Standard applicable in the UK and Republic of Ireland IFRS 1021.
Going concern
The fin<inci<il slalemenls have been prepared on a going concern basis under the historic<l1 cost
convention.
bl Fund accounting
Gciieral funds aro LinreslrTrctod funds which are availaNo al tho discrolioii of the Iruslees in
furlheraF)ce of the general objectives ol the group arKI which have iiol been designated lor
othor purposes.
Reslricled funds are funds which are to ￿ usèd in actordanee with spèafic restrictions
impo8ed by donors or which have been raisecl by Ihe groiip for particiilar pijrposes The co.81 of
raisiiiÉJ and adminislering such lunds are charged against Ihe specilic fund. Th8 èlm arid L)se ol
reslricled lunds on proiecls are sel oul in Ihe noles lo Ihe financial slatements.
cl Income recognition
All incorning iesourcès are included ii) the SOFA in Ihe period in which they arise and when thè
amount can be ouanlified with reasoiiable accuracy
10

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
dl Expenditure recognition
Expei)diiure Is recognised on an acciuals basis arbd has beeii classified under headii)gs that
aojgregale all cosls rolaied lo the &4legory. 11 is calegonsed under Ihe lollowing headings..
Otlier trading aciivili8s includes thè subsidiary
Expenditure on charilable acltvities includes playgroup activities and general
exponscs
Olher expenditu￿ represenls Ihose ilems not falling Into Ihe categories above.
el Fixe(J assets
Tangibltt fixed assels are slated al cosl Cost includcs costs diroclly allribulablc to making tho
asset Capable of operating as intènded.
Dppreci8tion is provided at the following annu81 rates in order to wrile off each a55et over its
estimated useful economic life..
lrniprovemenls lo propèrty". Straight line ov8r 1&20 years
Planl and equipment. 150/0 reduein9 balance
Fixlures arid Iiltings". 15ts/o reducing balance
Conipuler equipment. 33Yo on ¢osl
n Stock
Stock is valued al the lower of eost and nel realisable value by an independent professionAI
valuer
gl Leasing commilments
Renlals paid under operating leases ale chafged to Ihe SOFA on a strai9hl liiie basis over the
pèriod ol thè leasg.
h) Penslon costs and other retirement benefits
The yruup operates d delined wntributiort pension scheme. Contnbutions payable lo the group
pension scheme are charged lo Ihe profit and loss account in the period to which they relate lo.
il Related party disclosure
Tho group has tskon advanlago of the cxcn)pliot) conlainciy within Accounting aDd Reportiiig
by Charities IFRS 1021 and lias therefore not d*sclosed Iransaclions willi enlilies wliicli form
Pciri of the group.
11 Flnanclal Instruments
The group has elecled lo apply the prowsions ol Section 11 'BasiL Financial Inslrumenls. ol
FRS 102 10 811 of its fii)aiicial slalen)enls The gfOUP only has finaiicial Inslrunients that fall
within the delinits.tsn ol a basiG financial FrTrSIrun￿ftI.
Financial Inslfumenls are recognised in Ihe gioup's balance sheel when 11)e charily hprnnip8 parly
lo Ilie eoi)Iraclual provisioii ofihe iiisliun)enl. Deblors and credilors %vhich are fiiiaiicial iiislfumeiits
arc rccoqniscd iiiilially at Iran8aclioii8 pricc and subsequently al 5elllomoiil valLlC,.'rocovorablo
amount.
slcltemenls. Ivhen there is 3 legally enforceable fight lo set off the rpc.rJgnispd an?ounls and
there is cin Inlenlion lo sellle on a nel basis or lo realise the asset and 5elll& thè liability
siniultaneously

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
kl Corporatlon tax
Ciirronl lax is rocognisod al tho amount of tax payable Ltsing th¢ lax ralcs and laws Ihal havc bccn
cnaclod or subslanlivcly cnacled by the balance shc¢t datc. Ng liability lo UK Corporalion Tax
arose fur the year ended 31 fvtar¢h 2025 tx)r for Ihe yeai ended 31 Ma¥ch 202.
The association is exempt from corporation lax on ils chanlable activitie5.
11 Cash at bank
Cash arid cash equivalent Indudè cash al bank armj in hano and short-terni deposils wilh a nialurily
dale of three months or less.
ml Grant Incomè
The plpygroup receives grant funding Ifom the local authority at)d other related organisations lo
ass151 with the iecruilmenl and ielenlion of staff. and general ruiining cosls, in accofd3r)ce with
OFSTEO roquiromonls. Thosc grants artt includttd in the reslricl¢d funds in tho accounts.
The charily has also received oU)er Covid Sup[￿ 9ovemmenl grants dunng Ihe year. These
g¥anls are rec(wnised In the financial slalemenls using Ihe acLfuals model. Granls tlial a
received in respect nf expenses or lossp.s alfeady incurred by Ihe entity Ale recognised in profit
arid loss in the period when th6 graiit becornes receivable.
FIXEO ASSETS - GROUP ANO CHARITY
rovements
Plant &
Fixtures &
Com
ter
to Pro
ment
Fittin
COST
AI 1 IKpril 2024
Addition5
19.196
33.369
13.336
274.507
Disposals
Al 31 March 2025
208.606
19.196
33.369
13.335
274.507
DEPRECIATION
Al 1 April 2024
Charge for year
Eli￿l￿ated on disposal
114.046
10.544
16.488
418
27.392
1.445
13,096
241
171.023
12.648
At 31 March 2025
124.590
16.￿6
28.837
13.337
183.671
NET BOOK VALUE
Al 31 Marcli 2025
84.016
2.290
4.531
90,835
Al 1 April 2024
.560
2.708
5.976
240
103,483
All tangible assets are held within the Charily.
12

GRANGE FELLOWSHIP COMMVNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31MARCH 2025
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Grou
Chari
Grou
Chari
Trade Debtors
Other debtor5
Prepaymenls
Amount due fron) subsidiary
63
1341
570
570
373
22.730
373
24.000
593
23.166
536
24,373
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Grou
Chari
Grou
Chari
Trade creditors
14,018
30,433
31.491
2.070
4.247
10,891
21.662
43.635
12,383
5.054
Taxation and social secuiily
A¢cruals and other creditors
20,920
6,891
75,942
17,208
77,680
32,865
INCOME AND ENDOWMENTS AND NET INCREASE IN FUNDS- CHARITY ONLY
The charity has a wholly owned subsidiary the Grange Community Ass(tialion Soaal Club Lirniled. Profits
Ironi Ihe siibsidiary are transferred lo Ihe chanly by a Gill Aid donalion.
A gill aid transfei of f Nil12024 £Nill Ivas made in re%pect of the year.
The bar Iradiiig resulls cali ￿ seen Iri iioie 6 01 Ihe finan(ial slaiemenls. as exlraLled Ironi Ilie auditèd Iiiiancial
slal¢mcnts.
13

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
6. BAR TRADING
2025
2024
Income
88r lakin9S
Café Takings
usemenl & garning rnachines
321.089
300.354
70.430
13.736
22.364
22.598
357.188
393,382
Cost of Sale$
Bar pur¢h3ses
Café purchases
Gaming machine yental and licence
125.421
124.942
3.892
1.760
27.492
1,607
131.073
154.041
GROSS PRORT
63%
226.115
61%
239.341
Other income:
Interest recei￿e￿
EX￿r￿ltUre..
Wage5
Social security
Pensions
121.172
162.358
5.375
10.130
2.142
1.536
2.871
2.562
Stocklaking Costs
Telephorie
Cleaning materials & laundry
N￿mberS functions and sundiiÈs
13.620
13.522
1.975
6.549
2.997
12.590
ounlancy
Rent
7,500
72.000
18,729
Repails & mainlenarb
952
1.672
232.121
234.931
If) Ui)ul
4.410
Finance costs
Bank char9es
HNFC Interest paid
5.487
5.090
5.487
5.090
NE[ PROHTIILOSSI
14

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
STAFF COSTS
Total staff costs paid ifi the yeac amounted lo £278.526.including social security ol F12.0fj3 and employei
pensioii conlribulion5 01 £4.792 12024 £313.605 Including social securily of £17.932 ai)d eniployef pension
conlribulioi)s of £5.1611 Ponsion conlribiilions of E2.735 aio oulslanding at the yoar-oiid 12024
£2.8911. No Iritslees. rernuneraliw was paid (Juni)9 the year12024 - £NIll.
EMPLOYEES
Thp aver<2ge Dumber of employees calculated on a full-time equivalent basis Ihiough Ihe year wa8..
2025
2024
Grou
Charl
Grou
Charit
Secretary
Bar Stari
Caretaker
Playgroup
19
io
20
The trading Subsidiary also employs several part-lime siaff due lo the nalure ol ihe business. During
the year no Individual employees received emdumenls in excess ol E60.000,12024 - Npll
INCOME AND ENDOWMENTS
CHARITY
Charitable actlvStles
2025
2024
Unrestrlcted
Re*ricied
Unrestri¢ted Rearicte
Funds
Fund$
Fund5
12 e89
Funds
Total
Totsl
8.614
3.&16
121,J52
705
62
Cenlro èookirvJs
Membetship fee5
PlaY9￿p a¢11￿11¢$
lembers ￿￿¢11￿$
12 889
8,674
3.$46
125.W2
705
3974
3.974
173.984
?.358
91
169 81
4.174
1,450
Interest receThe(J
93
62
Card M￿hIne incorne
Good conipanions
sU￿ry Income
20.293
*).293
261
19.154
19.ly
206
.416
4.432
212.849
160.983
1.656
162.639
15

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
ANALYSIS OF CHARITABLE ACTIVITIES AND OTHER COSTS
CHARITY
1025
2024
Unrestricted Resivlcted
Unrestrfctèd
Re#ricted
FurHIs
14oles
Funds
Total
Funds
Funds
Total
PlaygThp ￿li￿l*s
G￿￿1 c(xTipanlr￿
Card rn&hir
133.151
4.174
137.324
122.273
1.450
123.723
475
22.882
78.804
475
23.684
87.862
72.882
78.804
Ma0￿Ment & admill expertses
87.841
244,676
4.191
248.870
223.959
1.925
225.884
10.
OTHER
CHARITY
Other Cods
2025
2024
Unregricted Restricted
Fund5
Fund5
Vnre4iicted
Fwnds
Restritied
F￿ndS
P•otèg
Total
Total
Bank charges
Oepn ol IMprO￿entS to sKoperty
Depn ol ￿an1 ￿￿j machinery
Dew ol Ixlure5 arKJ fillin95
Depn ol¢omputer equiptnenl
Loss on sak of fixed assei
378
378
10.S44
418
1,445
241
274
274
10.544
479
10.544
418
10.514
479
1,795
314
173
1.445
241
1.795
314
13.026
13.026
13.579
13,579
16

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
11.
MANAGEMEhlT AND ADMINISTRATION EXPENSES
CHARITY
2025
2024
Uniestrlcled
RÈ#ri¢¢od
Funds
Unrestri¢tsd Re*lcled
Funds
Funds
Funds
Totsl
ToiAI
Olher Operatlng Leases
3.919
).245
3.919
30.245
1.518
623
4.660
29.597
4,660
29.997
2.2N
Social Se¢wty
Pensions
Accountancy
Rates, heal. Iighl & seN¢e ¢harges
Cjeaning S laU￿ry
Prolessronal Fee5
Repairs & KlaiDlenance
TdepPw)r
Priniing & Postage
urance
1.518
623
5.79)
5.TSI
27.598
6 190
16,894
1.985
6.190
16.894
1.985
27.598
1.07T
6.ffi2
6.1￿2
2.136
3.289
2.704
4.471
1.342
4.471
l.y2
3.815
3.500
3.538
78.804
2.736
3.815
Sunthes
1,472
86.932
1,472
86.992
3.538
78.804
17

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTESTOTHEFINANCIALSTATEMENTS FOR
THE YEAR ENDED 31 MARCH 2025
12.
CHARITABLE EXPENDITURE INCLUDES..
2025
2024
Grou
Chari
Grou
Charl
Audit and independent examir*rs fee
AGGoLJnlancy. laxation olhei Se￿ICeS
Depreciation
Operating lease payments
10,550
4,750
11,6￿)
2.000
13.075
4.660
31.425
s,1￿j
1,000
13,075
4,660
23.925
12,648
3.919
29,111
12.648
3.919
22.317
13.
FUNDS OF THE CHARITY
GROUP
At 1 A ril Income &
2024
At 31 March
Endowments Ex
enditufe
Transfers
2025
Unrestricled FurKIs
565,605
1554.3821
2.497
74,380
Restricted Funds
Building Fund
rinyhar)ds
GcK)d Cornpanions
1.823
11,791!
28
4.174
14. 1741
1.626
261
17061.
1.161
Total Reslricled Funds
3.449 '
4,433
14.1961
12,4971.
1,190
Tolal Funds
64,109
$70.039
1558,5781
7S,570
18

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14.
CONTROLLING PARTY
Thc Grango Followship Communily AS￿la￿On is c¢)ntrollcd by (hc managcmcnl comftiitloc.
15.
ANALYSIS OFASSETS BETWEEN FUNDS
Group
Unrestricted
Rèstricted
Funds
Funds
Total
2025
2025
2025
Fund balances al 31 March
are presented by".
Fixed assets
90.835
59.484
90,835
60,674
Current asse15
1.19)
Current Iiabilitses
74,380
1.190
75.570
Group
Unrestrlcted
Restricted
Funds
Funds
Total
2024
2024
2024
Fund balances al 31 March
re presented by..
Fixed assets
103.483
34.857
103.483
Curfent assets
3.449
38.306
CurFenl liabilities
3.449
64.110
19

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16.
TRUSTEES EXPENSES
Th8 Iruslees received 8xpen5es lolall1i￿ £NIl during the year12024.. £Nill.
17.
RELATEO PARTY TRANSACTIONS
The following rèlated party Iransa¢tions have been Klenllfl￿1.
During the year. certain men)bers ol Nlr R Keeble's lamily, received ￿m￿neratIOn fron) the
charity Mr R Kcoble is è Iruslcc ol th¢ chanly. Th¢sc were as fdlows..
Ms H Keeble Idavghlerl F38.18712024 £38,187)
Mrs K Keeble l%vifel f13,35312024. £ 12.7421
Mrs S Herbel Isisler} NIL {2024 NIL)
Kcy managcmcnt p¢rsonrbcI durit)g the year was con8idofod lo bo Mrs J Alkins. Tho 10131
rernuneralion paid lo key management totalled £39.37212024. £39,372).
20