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
Page 1
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**
## **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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Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
## **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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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: .............................................
Page 3
Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
## **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
Page 4
Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
## **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
Page 5
Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
## **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...
Page 6
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**
## **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...
Page 7
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...
Page 8
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**
## **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...
Page 9
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**
|**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...
Page 10
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).
Page 11
Docusign Envelope ID: 549E851B-4678-4562-96AC-2052774E1041
## **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
Page 12