**REGISTERED CHARITY NUMBER: 302674** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Aylesford Village Community Centre McLean Reid Chartered Accountants 1 Forstal Road Aylesford Kent ME20 7AU Aylesford Village 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|10| Aylesford Village 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** To promote the benefit of the inhabitants of Aylesford Parish without distinction of sex, political, religious, ethnic or other opinions by the advancement of education and the provision of facilities, in particular for use of recreation, to improve the quality of life of said inhabitants. The Trustees have had due regard for the guidance issued by the Charities Commission on public benefit. Facilities have been made available for wedding receptions, funeral wakes, birthday parties and other family celebrations. We have also provided facilities for art, dance, exercise, mother and baby, toddler football, Short Mat Bowls, dog training, church services, driver training, embroidery and many other groups. ## **Volunteers** The Centre has a core group of volunteers including the Trustees who work tirelessly for the centre. ## **ACHIEVEMENTS AND PERFORMANCE** The centre had again a successful year with a busy program, regular hirers, bookings for functions and parties and improvements to the centre but we also saw an increase in outgoings due to repairs, updates on Health and Safety risk assessments and fire risk assessments as well as increased utility and cleaning costs. From May 2024 the AFC has been renting the locker rooms at the centre. Two trustees retired. More tidying-up of the centre was done and the up-to-date calendar for maintenance, repairs and improvement projects is being used. The trustees' meetings are being held every other month with every other meeting a face-to-face meeting at the centre. In October the trustees held a successful AGM at the centre. Our third coffee morning for Macmillan organised by some trustees and Alex Birtwistle was very successful and another one for this year is planned. In December the whole centre was given over to the Aylesford Christmas Market which was again very successful. Unfortunately, there was not enough money left from donations and income from the market so the centre did not receive a donation this year. Between Christmas and New Year some trustees together with the caretaker managed to clean the chairs in the centre. The job share between two caretakers is working well. In the autumn, the decorating of the whole centre through Community Payback Scheme was finalised and the work was almost finished in April 2025, the team will come back in the summer to finish off a few outstanding jobs. We are also planning a fundraising evening with live music entertainment in the summer. ## **FINANCIAL REVIEW** ## **Principal funding sources** The principal source of income is from hiring out the facilities of the Community Centre. ## **Reserves policy** At present we hold reserves that are ample to enable all deposits to be returned and all bills met. The financial situation is stable despite rising cost for services and some regular hirers cancelling. This is due in part to the Trustees' careful management of the Centre's funds in the past and some income from grants. The Trustees are of the opinion that the Centre is able to meet its debts and obligations as they fall due, for the foreseeable future. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Page 1 fOrt￿y ded 31 Ma STrUCTURE, GOVERNANCE AND ￿NAGEMENT Recrulkn•nt and appolnlm&nt of nowtrusts06 Trustees are appoin￿1 at the AGM by those 8tteTrJiNJ. Durtffj the year, new Trusleos ars appointed via ¢Wlon by . ojrreni Trust8e8. During they8artwo tNstees resigned and ong Jww truste8 was 4)pointgd. ductlon and tr41ning of n•wtrust•as It ks tlw polw ofthe trustees to provlde each trustse wlh a Ic4doro1 InforrnetK)n. thi5 is uplabj durfrKJ th8 y•ar. REFERENCE AND ADMINISTRATIVE DETAILS R¢gi¥tered Charlty numbw 302674 Prlnclpal addres¥ 25 For¥tal Road A￿e5f0rd Kant ME20 7AU Mrs C Difford Tnth8 Tr$8¥urEr Mrs J T￿npkIns Tn Ms S Kera&Bartoh) Truste8 Ms F HobKfi Tr￿ta0 Mr J Fuller Trust•a Mrs B BarbprTnJsts8 Chakni8n & Swygtsry Iftr D BarberTrustèè Mrs A Bithistte TnJ5tee Ireslgned 30.4.24) irtr L Chopman Trustse MrJ Willim TrLL8tee In￿￿￿ent Exomtn•r Mr Allan FCA McLean Reh Chartered AccKJuntswts 1 Forst81 Ro&1 Ayle¥ford ME20 7AU Approv8d by ord8r oftho board.oftrustses on 5 August 2025 aTrJ stgned ￿ Its ty. Mrs B Barber- Trust• P￿e2 Ll Ind9P￿d•￿t •¥amJnorf* rnpwtto th•￿￿￿8 of Ayloslonl Vlll•ge Commurfty C•n I report to tho chrity trLL8*8s ￿ my of Vilagg C4)nWn￿ Cgntrg (t￿ T￿t? for the yw8nd8d 31 Marth 21Y25. R￿PU￿1b41ll00 and bxl8 olr•port t8qulrements ofts Ch9fliw AL# 2011 Ctr*Pdl. 1 optyt in r06F•ra ol my tho Trltsts ¢8rtsd ￿¥jer Se¢aKm 145 01 thg Ad •a"kn c¥rrying o my examtri*￿ I frJlkyé4Yd all by th• Chaity Cmiisiv)n under Soth1 145(Sl(b) ol Ind•pgnd•nt •xamln•rf• 8tat•m•nt I have cOm￿et•1 my examination. I confirm th•t rK* m•kn1￿ matsy hawi CAX1￿ to my thnikn kn conn￿tiOn wth ccountiffj Tecords WI kn oftr* Tnmt a8 wukgd Iyjl Seclon l&J oftrttkl In ts Cha¥tss (Aco)unts Rewtsl 2(YX cltr*r than 8ry r•wirement Ihgt a •nd tslr th wlmch 18 a maltsr ay port olon •xthng&)n. MrA1[￿ R•hl F 1 Fmtsl Rth Aybs6xd Kent ME20 7AU 8 Auguit 2025 ## Aylesford Village Community Centre |**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Statement of Financial Activities
for the Year Ended 31 March 2025
2025
Unrestricted
fund
Notes
£
2
4
3
70,316
4
691
71,011
5
27,719
50,693
78,412
(7,401)
35,418
28,017|2024
Total
funds
£
1,124
76,653
598
78,375
30,846
50,055
80,901
(2,526)
37,944
35,418| |---|---|---| The notes form part of these financial statements Page 4 Lkn[0￿llc*ed Totsl fund Tangible assets 10, CURRENT ASSETS 10.118 38.029 Cash atbark 13,118 37.771 48.147 .889 CREThTOR3 Arnounts falkng due withkn cm y¢or 10 127.484) 128,0371 NEr￿ftRENT ASSEr8 20.663 24.852 28.017 35,418 28.017 35.418 FUNDS 11 28,017 35.418 TOTAL FUNDS 28,017 35.418 C Difvd-TnMtse Aylesford Village Community Centre Notes to the Financial Statements for the Year Ended 31 March 2025 ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been 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 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **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. |Plant and machinery|- 25% on cost| |---|---| |Fixtures and fittings|- 25% on cost| |Computer equipment|- 25% on cost| ## **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. ## **2. DONATIONS AND LEGACIES** |Grants & donations
**3.**
**OTHER TRADING ACTIVITIES**
Earnings (Bar)
Hiring fees
**4.**
**INVESTMENT INCOME**
Deposit account interest|2025
£
4
2025
£
5,121
65,195
70,316
2025
£
691|2024
£
1,124
2024
£
6,641
70,012| |---|---|---| |||76,653| |||2024
£
598| Page 6 continued... Aylesford Village Community Centre ## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ## **5. RAISING FUNDS** ## **Raising donations and legacies** |**Raising donations and legacies**||| |---|---|---| ||2025|2024| ||£|£| |Support costs|27,719|30,846| ## **6. 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. ## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Donations and legacies|1,124| |Other trading activities|76,653| |Investment income|598| |**Total**|78,375| |**EXPENDITURE ON**|| |Raising funds|30,846| |Other|50,055| |**Total**|80,901| |**NET INCOME/(EXPENDITURE)**|(2,526)| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|37,944| |**TOTAL FUNDS CARRIED FORWARD**|35,418| Page 7 continued... Aylesford Village Community Centre ## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ## **8. TANGIBLE FIXED ASSETS** |**8.**|**TANGIBLE FIXED ASSETS**|||| |---|---|---|---|---| ||||Improvements|| |||Long|to|Plant and| |||leasehold|property|machinery| |||£|£|£| ||**COST**|||| ||At 1 April 2024 and 31 March 2025|2,329|11,702|25,329| ||**DEPRECIATION**|||| ||At 1 April 2024|235|5,851|24,184| ||Charge for year|24|1,170|542| ||At 31 March 2025|259|7,021|24,726| ||**NET BOOK VALUE**|||| ||At 31 March 2025|2,070|4,681|603| ||At 31 March 2024|2,094|5,851|1,145| |||Fixtures||| |||and|Computer|| |||fittings|equipment|Totals| |||£|£|£| ||**COST**|||| ||At 1 April 2024 and 31 March 2025|28,848|2,931|71,139| ||**DEPRECIATION**|||| ||At 1 April 2024|27,424|2,879|60,573| ||Charge for year|1,424|52|3,212| ||At 31 March 2025|28,848|2,931|63,785| ||**NET BOOK VALUE**|||| ||At 31 March 2025|-|-|7,354| ||At 31 March 2024|1,424|52|10,566| |**9.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||||2025|2024| ||||£|£| ||Trade debtors||8,096|8,003| ||Other debtors||681|-| ||Accrued income||-|2,148| ||Prepayments||1,341|2,967| ||||10,118|13,118| Page 8 continued... Aylesford Village Community Centre ## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| |---|---|---|---|---| ||||2025|2024| ||||£|£| ||Trade creditors||4,100|2,129| ||Other creditors||23,384|23,908| ||||27,484|26,037| |**11.**|**MOVEMENT IN FUNDS**|||| ||||Net|| ||||movement|At| |||At 1.4.24|in funds|31.3.25| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|35,418|(7,401)|28,017| ||**TOTAL FUNDS**|35,418|(7,401)|28,017| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|71,011|(78,412)|(7,401)| ||**TOTAL FUNDS**|71,011|(78,412)|(7,401)| ||**Comparatives for movement in funds**|||| ||||Net|| ||||movement|At| |||At 1.4.23|in funds|31.3.24| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|37,944|(2,526)|35,418| ||**TOTAL FUNDS**|37,944|(2,526)|35,418| ||Comparative net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement| |||resources|expended|in funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|78,375|(80,901)|(2,526)| ||**TOTAL FUNDS**|78,375|(80,901)|(2,526)| Page 9 continued... Aylesford Village Community Centre ## Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ## **11. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.4.23|in funds|31.3.25| ||£|£|£| |**Unrestricted funds**|||| |General fund|37,944|(9,927)|28,017| |**TOTAL FUNDS**|37,944|(9,927)|28,017| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|149,386|(159,313)|(9,927)| |**TOTAL FUNDS**|149,386|(159,313)|(9,927)| It is the Trustees' policy to accumulate sufficient funds to realise the Trust Deed objectives. ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 10