Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
REGISTERED CHARITY NUMBER: 302435
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
Duncan & Toplis Limited 3rd Floor Marlborough House 298 Regents Park Road Finchley London N3 2SZ
Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims
The principal objectives are to:
-
Provide premises for use by local residents and organisations.
-
Maintain the premises to a high standard, to ensure that the premises meet with the local authority regulations.
Public benefit
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. In particular, the Trustees consider how planned activities will contribute to the aim and objectives they have set.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The centre continues to provide premises for use by local residents and organisations and the level of usage has remained consistent with previous years.
The charity continues to act in line with its objectives to provide leisure time activities benefiting the community of the area whether through internal resources or third party suppliers. We continue to maintain a high level of indirect youth activities through various sporting and performing arts organisations.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity was registered on 14 October 1965 with the Charity Commission under charity registration number 302435. It is governed by a constitution which was first adopted on 30 January 1964 and last amended 3 August 2016. The Constitution's stated aim is, 'for the Centre to provide leisure-time activities for the benefit of the youth of the area which will educate and assist their development to maturity. This together with wider community activities for all ages will be delivered by both internal resources and third party providers'.
Recruitment and appointment of new trustees
Recruitment of new trustees takes place from time to time if existing trustees stand down. The Trustees endeavour to ensure that new recruits bring additional skills or specialisations in order to maintain the balance of the committee.
Organisational structure
The Charity is organised so that the Trustees meet regularly to manage its affairs. The Trustees are appointed through election at the Annual General Meeting and have an interest in the provision of community services. There are three part time members of staff responsible for the day-to-day administration of the Charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
302435
Principal address
Community Centre Station Road Cuffley Hertfordshire EN6 4EY
Trustees
Mr D Cain Mrs C A Lewis Mrs K Jordan
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Duncan & Toplis Limited 3rd Floor Marlborough House 298 Regents Park Road Finchley London N3 2SZ
Bankers
Barclays Bank UK PLC Leicester LE87 2BB
FINANCIAL REVIEW
The Trustees have reviewed the reserves of the Charity. This review encompassed the nature of the income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves. The review concluded that to allow the Charity to be managed efficiently and to provide a buffer for uninterrupted services, reserves equivalent to £100,000 should be ideally maintained. During the year, the Charity's funds have increased from £170,994 (2024) to £181,988, and cash at bank and in hand has increased from £63,532 (2024) to £81,507.
26-Jan-26 | 14:46 GMT
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.............................................................................. C6BCECDFFFC142B... Mr D Cain - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
Independent examiner's report to the trustees of Cuffley and Northaw Youth and Community Centre
I report to the charity trustees on my examination of the accounts of Cuffley and Northaw Youth and Community Centre (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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 other 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.
Niall Kingsley FCA
Duncan & Toplis Limited 3rd Floor Marlborough House 298 Regents Park Road Finchley London N3 2SZ
26-Jan-26 | 17:24 GMT Date: .............................................
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Other trading activities 3 83,281 EXPENDITURE ON Raising funds 4 67,560 Other 4,727 Total 72,287 NET INCOME/(EXPENDITURE) 10,994 RECONCILIATION OF FUNDS Total funds brought forward 170,994 TOTAL FUNDS CARRIED FORWARD 181,988 |
2024 Total funds £ 86,438 101,044 4,602 105,646 (19,208) 190,202 170,994 |
|---|---|
The notes form part of these financial statements
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
BALANCE SHEET 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 10 | 103,847 | 108,575 |
| CURRENT ASSETS | |||
| Debtors | 11 | 3,885 | 2,979 |
| Cash at bank and in hand | 81,507 | 63,532 | |
| CREDITORS | 85,392 | 66,511 | |
| Amounts falling due within one year | 12 | (7,251) | (4,092) |
| NET CURRENT ASSETS | 78,141 | 62,419 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 181,988 | 170,994 | |
| NET ASSETS | 181,988 | 170,994 | |
| FUNDS | 14 | ||
| Unrestricted funds | 181,988 | 170,994 | |
| TOTAL FUNDS | 181,988 | 170,994 |
The financial statements were approved by the Board of Trustees and authorised for issue on .............................................26th January 2026 and were signed on its behalf by:
............................................. Mr D Cain - Trustee
............................................. 064E64DCCBC3466... Mrs K Jordan - Trustee
The notes form part of these financial statements
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. GENERAL INFORMATION
Cuffley and Northaw Youth and Community Centre is an unincorporated charity in England. The charity's registered number is 302435. The charity's principal address is Cuffley Community Centre, Station Road, Cuffley, Hertfordshire, EN6 4EY.
The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.
The financial statements cover the individual entity.
The significant accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
There are no material uncertainties related to going concern.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
These financial statements of the charity, which is a public entity under FRS 102 are prepared in accordance with the Charities SORP (FRS 102) 'Accounting And Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to UK and Republic of Ireland (FRS 102) (effective 1 January 2015)'. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and Charities Act 2011.
Keys sources of estimation, uncertainty and judgements
The preparation of financial statements in conformity with generally accepted accounting practice requires trustees to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.
There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by trustees regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful economic life of the assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Short leasehold | - | over the length of the lease |
|---|---|---|
| Improvements to property | - | over the length of the lease |
| Fixtures and fittings | - | 25% on reducing balance |
| Computer equipment | - | 25% on reducing balance |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
2. ACCOUNTING POLICIES - continued
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the charity becomes a party to the contractual provisions of the instrument.
Debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the charity will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.
3. OTHER TRADING ACTIVITIES
4.
5.
| Lettings & sundry RAISING FUNDS Raising donations and legacies Staff costs Rent Rates and water Insurance Other trading activities Support costs Aggregate amounts SUPPORT COSTS Management £ Other trading activities 39,401 |
2025 £ 83,281 2025 £ 17,683 10 3,118 1,328 22,139 2025 £ 45,421 67,560 Governance Finance costs £ £ 171 5,849 |
2024 £ 86,438 2024 £ 15,898 5 2,573 1,193 19,669 2024 £ 81,375 101,044 Totals £ 45,421 |
|---|---|---|
continued...
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Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
5. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
6.
----- Start of picture text -----
||||
|---|---|---|
|2025|2024|
|Other|
|trading|Total|
|activities|activities|
|£|£|
|Repairs & renewals|7,566|10,304|
|Light and heat|22,714|45,149|
|Telephone|899|914|
|Postage and stationery|127|41|
|Sundries|1,200|171|
|Cleaning|6,895|7,304|
|Bank charges|171|410|
|Auditors' remuneration|-|2,500|
|-|
|Independent Examinimers' Remuneration|3,090|
|Professional fees|2,759|14,582|
|45,421|81,375|
|AUDITORS' AND INDEPENDENT EXAMINERS' REMUNERATION|
|2025|2024|
|£|£|
|Fees payable to the charity's auditors for the audit of the charity's financial|
|statements|-|2,500|
|-|
|Independent Examination and preparation of accounts|3,090|
----- End of picture text -----
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
8. STAFF COSTS
The average monthly number of employees during the year was as follows:
----- Start of picture text -----
||||
|---|---|---|
|2025|2024|
|Number of employees|2|2|
----- End of picture text -----
No employees received emoluments in excess of £60,000.
continued...
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|
| Unrestricted | |
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Other trading activities | 86,438 |
| EXPENDITURE ON Raising funds Other |
101,044 4,602 |
| Total | 105,646 |
| NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward |
(19,208) 190,202 |
| TOTAL FUNDS CARRIED FORWARD | 170,994 |
10. TANGIBLE FIXED ASSETS
| COST At 1 April 2024 and 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Improvements Short to leasehold property £ £ 45,336 106,178 13,738 29,233 1,374 3,346 15,112 32,579 30,224 73,599 31,598 76,945 |
Fixtures and Computer fittings equipment £ £ 928 2,810 921 2,785 2 6 923 2,791 5 19 7 25 |
Totals £ 155,252 46,677 4,728 51,405 103,847 108,575 |
|---|---|---|---|
continued...
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
| 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income 13. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due a Within one year Between one and five years In more than five years 14. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
2025 2024 £ £ 3,544 - 341 2,979 3,885 2,979 2025 2024 £ £ 2,727 162 4,524 3,930 7,251 4,092 s follows: 2025 2024 £ £ 5 5 20 20 90 95 115 120 Net movement At At 1.4.24 in funds 31.3.25 £ £ £ 170,994 10,994 181,988 170,994 10,994 181,988 Incoming Resources Movement resources expended in funds £ £ £ 83,281 (72,287) 10,994 83,281 (72,287) 10,994 |
|---|---|
continued...
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Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
Net movement At At 1.4.23 in funds 31.3.24 £ £ £ 190,202 (19,208) 170,994 190,202 (19,208) 170,994 Incoming Resources Movement resources expended in funds £ £ £ 86,438 (105,646) (19,208) 86,438 (105,646) (19,208) |
|---|---|
15. RELATED PARTY DISCLOSURES
There were no related party disclosures for the year ended 31 March 2025 (2024: None).
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CUFFLEY AND NORTHAW YOUTH AND COMMUNITY CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| INCOME AND ENDOWMENTS Other trading activities Lettings & sundry Total incoming resources EXPENDITURE Raising donations and legacies Wages Rent Rates and water Insurance Other Short leasehold Improvements to property Fixtures and fittings Computer equipment Support costs Management Repairs & renewals Light and heat Telephone Postage and stationery Sundries Cleaning Finance Bank charges Governance costs Auditors' remuneration Independent Examinimers' Remuneration Professional fees Total resources expended Net income/(expenditure) |
2025 £ 83,281 83,281 17,683 10 3,118 1,328 22,139 1,374 3,345 2 6 4,727 7,566 22,714 899 127 1,200 6,895 39,401 171 - 3,090 2,759 5,849 72,287 10,994 |
2024 £ 86,438 86,438 15,898 5 2,573 1,193 19,669 1,374 3,218 2 8 4,602 10,304 45,149 914 41 171 7,304 63,883 410 2,500 - 14,582 17,082 105,646 (19,208) |
|---|---|---|
This page does not form part of the statutory financial statements
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