Aylesham & Snowdown Social Welfare Scheme Dorman Avenue South Aylesham CANTERBURY CT3 3AD CISWO (Trading) Ltd The Old Rectory Rectory Drive iston Rotherham S60 4JG Dear Sirs Letter of Representstion We hereby confirm to the best of our knowledge and belief, and having made appropriate enquiries of other trustees and staff of the charity. the following representations given lo you in connection with your independent examination of the Charity's accounts for the year ended 30 September 2023. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing IUKI and that you do not express an audit opinion. We conffrm that the charity was entttled to exemption under section 144 of the Charities Act 2011 the requirement lo have its financial stslements for the financial year ended 30 September 2023 audited. We have fulfilled our responsibilities as trustees as set out in the lemis of your engagement letter under the Charities A¢1 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A¢coLJnling Practice), fr)r being satisfied that they give a true and fair view and for making accurate representations to you. All the accounting records have been made available to you for the purpose of your independent examination and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related infomialion requested, including minutes of all management and trustee meetings and correSpOndert￿ with The Charity Commission have been made available lo you. The financial statements are free of materi81 misstatements, induding omissions. The charity has s8tisfaclory title lo all assets and there are no liens or encumbrances on the charty's assets. except for those that are disclosed in the notes to the financial statements. All actual liabilities, contingent liabilities 2nd guarantees given to third parties have been recorded or disdosed as appropriate. The methods, data and significant assurnptions used in making accounting estimates, and their related disclosures, are appropriate tr) achieve recognition. measurement and disclosure that is reasonable in the context of the applicable financial reporting framework. We have disclosed to you all claims in connection with litigation that have been. or are expected lo be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial ststements. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial slalemenls. We have disclosed to you all relevant information concerning such relationships and Irans2Ctions and are not aware of any other matters whieh raquire disclosure in order to comply with legislative and accounting stsndards requirements. All events subsequent lo the date of the financial statements which ￿qUIre adjustment or disdosure have been properly accounted for and disclosed. We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sourTrs of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating lo the charity's ability lo continue as a going concèrn need to be made in the financial statements. I grants, donations and Other forms of income which a￿ subject lo specifi¢ terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. Yours frdilhfully Signed on behalf of the tnjstees Date THE AYLESHAM AND SNOWDOWN SOCIAL WELFARE SCHEhlE REGISTERED CHARITY NO: 302675 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 THE AYLESHAM AND SNOWDOWN SOCIAL YVELFARE SCHEME ANNUAL REPORT AND ACCO NTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 INDEX CONTENTS PAGE Legal and Admininstralive Detsils Tnjstees. Re￿rt Independent Examinerfs Report Sl*emenl of Financial A￿1vrtIes Balance Sheet Notes to the Financial Statemènts 8- 11 Section Accounts 12-16 THE AYLESHAM AND SNOWDOWN SOCIAL FARE CHEME LEGAL AND ADMINISTRATIVE DETAILS AS AT 30 SEPTEMBER 2023 Charity Registration Numbgr 302675 Trustsos r J Ritson- Chairman Mrs J Cartledge Mr A Hodgson Mr T Pnce Mr J Miller Mr D Davis Mr L Bosson Mr C Ovenden Mr T Dunford Scheme Address DorTnan Avenuè South Aylesharn Canterbury CT3 3AD Bankers Bardays Bank plc 9 St Georges Street Canterbury CT12JX Independent Examiners CISWO {Tradingl Ltd The Old Rectory Rectory Drive Whiston Rotherham S60 4JG THE AYLESHAIA AND SNOWDOWN SOCIAL WELFARE CHEME REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023 The trustees prèsent their report along with the financial statements of the charity for the year ended 30 September 2023. The financial stslernents have been prepared in accordance with the accounting policies set out in Note 1 to the accounts which can be found on page 8 and Gomply with the charity's trust deed. applicablo law and the char￿eS SORP FRS 102. onstitution and Objects The charity is consituted by a Scheme dated 6 May 2004 and is registered undei the number 302675. Its objective is to provide and maintain a building and recreation ground facilities for social, welfare and recreational activities for the people of Aylesham in Kent and thè surrounding neighbourhoods. The trustees have referred to the guidance given by the Charity Commission on public benefit when reviewing the charity's aims and objectives and detsil$ of the acti¥ities that have taken place during the year can be found later in this report Organi5ational Structurg The trustees who have Served the charity during the year are shown on page 1. The Charity is responsible for maintaining the premises and grounds in a suitable slate of repair for use by those who live in the surrounding area. It raises income through various Charitable activits'es. the rnain one being the hiring out of its facilities to the pijblic. Trustee vacancies are advertised and interèsted parties are asked to apply in writing. Intetviews will be held and suitsble candidates are then notifièd to their nominating body being eviher CISWO, Trade Union or members. The trustè& board is made up of equal numbers of each nominating body. Financial Reyièw The charity had nel expenditurè of £6.173 for the year from the day-to-day running of thè Céntre 12022 net expenditure £11,405) this improvement #is largely due to an increase in rental Income. The combined sections of the charity showed a cornbined surplus of £2.92212022.' surplus £5.360). High depreciation charges have affected the overall ro5uIt once again but the trustees ara aware that this will be the Case for a number of years as the grants used to build the Centre are slowly written off. Raview of Activlties Aylesham and Snowdown Social Welfarè S¢herne has had a very difficult 24 months along wth the rest of Great Brtsin in 2021122, coming out of the isolation periods of covid and trying lo bring the Centrè back into fruition, we have sIo￿Y been getting back on our feet and improving our seNices in 2022123. We. as a charity serving the people ofAylèsham rural area, are proud of the fact that 36 year$ after the closure of Snowdown Colliery we still have all of our sections- Aylesham & Snowdown Bowls Club, Snowdown Colliery Rugby Football Club. Ay4esham Junior Football Glub, Snowdown Colliery Football Club, Snowdown Colliery Male Voice Chgir. Snowdown Colliery Brass Band, Snowdown Colliery 5 Bird Club, AWLC Youth Club and the snoWd￿n Club and InstitLrte. Continu8d... THE AYLESHAM AND SNOWDOWN SOCIAL WELFARE SCHEME REPORT OF THE TRUSTEES CONTINUED FOR THE Y AR ENDED 30 SEPTEMBER 2023 Review of Activitas lcontinuedl Thanks lo all the management committee for turning out each month for our meeb"ng8 and to the management and staff of Invicta Leisure who have modernis&d Aylesham Welfare Leisure Centre and given us a bright 7Utur6. This is also the time to congratulate OT all the committees of the sections who are e life and soul of our Welfare and work tirelessly for their memb6rs. Now is the lime for A￿6￿haM and Snowdown Social Welfare Scheme to modernise to take ASSWS Into the 21st ¢enlury. Vve are in receipt of Ihe'Aylesham Welfare Leisure Centre- Need Analysis & Business Casé" commissioned by Dover District Council and we're working closely with them to make sure the Welfare ntinues to grow. We have go(xl relations wtth DDC and Tom Pinnington of Thè Sports Consultancy. They were crucial in the £2.6 million project that created Aylesham Welfare Leisure Centre in 2010 and again in 2021 when they asked Tom Pinnington to carry out further n¢eds analysis. The result of this is something that the Welfare are WOTking towards for the benefit of the community and surrounding area. Vve are in ¢ommunieabon wth various parties so that wè can meet some of the ￿coMMendatIOnS that are in Tom Pinnington's report and this communication will continuè. The management committee wll work Mth DOC and other organisations in the area to make sure we're providin9 what the commvnity needs. This has been made easier now that Invicta Leisure are our partners. They have invested rnoney and made lots of changes to the Centre to meet the needs of this growing ￿MmunIty. There hasn't been a youtti club in the village for a lot of years and now we have one in the cantre, as well as free sessions for the youth at the gym and football plus free l.T. sossions and lots more. had a very succesful water park for the summer holidays and are looking again lo hold this anually. We are Ihankfvl to Invicta Leisure for all their hard work. support and their vision. 11 is now time to modemise but ever forget our roK)ts and all of the people who kept this Aylesham and Snowdown Social Welfa Scheme for the last go years plus. The trustees believe that we have the power to forge ahead and bring cuItLJral, sporting and friendship activities to our welfare. The community tsf Aylesham and the sUrr￿ndIng villages are what makés our centrè and we have a duty to get the peopl& of the ares to lake part in activities, thè band and ¢hoir induding young children, sportsmen and w(￿en playing football, rugby and bowls. Lefs sing in the choir, play in thè band. play football, rugby or bowls. race a pigeon, join the gym, take part in a frtness class or have a meal and a pint in the wonder￿1 restaurant. Investmènt Policy The charity does not have an investment policy in place as such but the trustees have taken the sensible approach and placed most of the charity's liquid assets in Interest bearing bank accounts. Resèrves Policy It is the policy of the tnjstees to maintain unrestricted funds which are the free reserve5 of thè tharity at a level lo providè sufficient funds to cover 8nlicipated administration and support costs for a period of 12 months_ Any additional reserves are held to provide a ¢apilal fund for repairs that will be required for the upk6èp of the p￿rnIses. Continuèd... THE AYLESHAM AND SNOWDOWN SOCIAL WELFARE SCHEME REPORT OF THE TRUSTEES CONTINUED FOR THE YEAR ENDED 30 SEPTEMBER 2023 Risk Management The trustees are aware of the operational and financial risks which the ch3rity faces and regularly raviaws those risks lo mitigate against any impact that may have on the charity. The major risks facing the chanty are the continued success of Invicta Leisure which runs the connected leisure ￿ntre, the support ol Indiv￿ua1S and the community in using the facilities and the introduction of the younger generation lo provide for the future. Statement of Trustees. Rasponslbllltlos Law appli¢able to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity and of the incoming resc>ur¢es and application of resources of the charity for that period. In prÈparing Ihose financial statements, the trustees are requirgd lo". select suitable accounting policies and then apply them consistently,. observe the rnethods and principles in the Charitiès SORP.. makè judgèments and estimates that are reasonabla and ptudenl.. state whether applicable accounting standards have bèen followed subject to any material departures disclosed and explained in the financial slalements., prepare the fill3ncial slalemenls on the going concern basis unless it is inappropriate to presume that the eharily will continue in operation. The trustèes are also responsible for keeping proper accounb.ng recwds which disclose with reasonable accuracy at any time the financial position of the charity and which enable them lo ensure that the financAal statements comply with the Charities Act 2011. They are also responsiblè for safeguatding the assets of the tharity and hence for taking ieasonable steps for Ihe prevention and detèction of fraud and other iriegularilies. T4r7i£ Ji.. Signed- Trustee Print N8me- Trustee Date INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AYLESHAM AND SNOWDOWN SOCIAL WELFARE SCHEME I report to the Trustees on my examination of the accounts of the above named charity (registered no. 3026751 for the year ended 30 September 2023 which are set out on pages 6 to 11. Res onsibilities and basis of re ort As the charity trustees you are responsible for the preparation of the accounts in accordance wth the requirements of the Charities Act 2011 (the Act). l Teport in respect of my examination of the Trustees, accounts carried out under seCt￿n 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 14Sl5llbl of the 2011 Act. Inde endent Examlner's Statement I have completed my examination. I confirm that no material matters have corne lo my attention in connection with the examination giving me cause to believe that in any material respect". 111 accounting records were not kept in ￿SPect of the Charity as required by section 130 of the Act." or 121 the a￿OuntS do not accord with those records., or 131 the accounts do not comply with the applicable accounting requirements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts gNe a "true and fair view" which is not a matter considered as part ol an independent examination. I have no concems and have come aeross 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. J Wallage FCA On behalf of CISWO (Trading) Ltd The Old Rectory Rectory Dnve Whislon Rotherham S60 4JG Date THE AYLESHAM A SNOWDOWN SOCIAL WELFARE SCHEME STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED SEPTEMBE 23 Unrestrictsd Fund R trictsd Funds Desi nated Q23 2022 Funds otal INcopJfE AND ENDOWMENTS Rents ￿ceIVed - Sections House Other Membership subscriptions 02 mast rgntal Grants received Sundry income Sections income 4,387 11,368 25.739 1,459 4,250 4.387 11,368 2S,739 1,459 4.?50 3,238 8,215 22,669 707 4.250 40,893 1.217 107,147 127 127 109,324 109,324 Total Income 47,330 109.324 156,654 188.336 EXPENDITURE Dired Charitable E Insuran Ub'lities Repairs and refurbishment Depreciation SO￿are Sundries Sections expenditure enditure 7,096 33.393 6.600 2,057 403 7,096 33,393 6,600 50,926 403 5,845 31,091 49,218 51,463 187 629 101,787 48,869 106,402 106,402 49.549 48.869 106,402 204,820 240,220 Administration and Other Ex Accountan¢y fees Treasurerlseuelary's f6&S endilure 1.204 2,750 1,204 2,750 1,113 1,917 Total Ex￿nd1knre 53.503 48,869 108,402 208,774 243.250 NET MOVEMENT OF RESOURCES 16.1731 148,8691 2,922 152.1201 154,9141 Balan￿$ bro￿h1 forward 155,711 1,536,922 228,706 1.921.339 1,976.253 Balances carried forward 149.538 1.488,053 231.628 1,869.219 1,921,339 THE AYLESHAM AND SNOWDOWN SOCL4L WELFARE SCHEME BALANCE SHEET AS AT 30 SEPTEMBER 2023 Notss 2023 2022 Fixed Assets Tangible assets 1.997,508 2.048,434 Current Assets Debtors and prepaid expenses Cash al bank and in hand cash held by sections 7.387 12.993 104.564 7,687 16,610 101.642 124,944 125,939 Currgnt Liabilitips Creditors falling due within oné year 11,856} 11.65 Nèt Current Assets 123,088 124,282 TOTAL ASSETS LESS CURRENT LIABILITIES 2.120,596 2,172,716 Lon Term Liabtlities Crèditors falling due after more than one year 1251,37n 1251,3771 1.869,219 1,921,339 Re resented Unrestricted Funds Sections Funds Restricted Funds 149,538 231,628 1,488,053 155,711 228.706 1.536.922 1,889,219 1.921.339 The finanryal slalemenls were approved by the trustees and signed on their behalf by.. 4Z. /Je. PTlnt Name- Trustee Signed - Trustee Date THE AYLESHAM AND SNOWD WN SOCIAL WELFARE SCHEME NOTES TO THE ACCOUNTS FOR T YEAR ENDED 30 SEPTEMBER 2023 ACCOUNTING POLICIES lal Basis of prepardtion and ass&ssm*nt of going concern The finan¢ial statements have been preparèd under the historical cost convention unless othefmrise slated in the relevant notes to these accounts. The financial statements have bean preparèd in accordance with the Statèmanl of Recommendèd Practice.. Accounting and Repotting by Charities IFRS 1021 and the Financial Reporting Standard {FRS 1021 and the Chaiities Act 2011. The trustees consider that there ar6 no rnalerial uncert8inlies about the ¢harty's ability to Continue as a going Concern. The trustees have a reasonable expectation th31 the charity has adequate reserves to continue in opèrational existence for the foreseeable fLrtLJre. Accordingly, thè Iruslees continue lo adopt the going concern basis in the preparation of the ae¢ounts. Ibl Income Recognition Income is reo)gnised once the charity has entitlement lo the income, it is probable that the income will be received and thè amount of income receivable can be measured reliably. Donations are recognised when they are received. Icl Expendliure Recognition Liabilrti&s ale recognised as èxpenditure as soon as there is a legal or cofistrudive obligatio committing the charity lo that expenditure. it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Idl Depreclatlon The original land and buildings are not d6pr&¢ialed. The trusteès piovide regular maintenance to the propety so as to ensure that the market value is significanuy in eX￿sS of the cost value shown in these accounts. The new sporting facilities have an èstimated useful life of 50 years and are therefore to be depreciated at a ratè of 2°k per annum on the straight line basi5. Dèpi8aalion 15 provided on item5 of equiprnent at the rale of 10°A per annurn on tre reducing balance basis and aims to write off the cost of e2¢h asset over its @stimaled useful life. THE AYLE¥HAM AND iNO?IJDO)4VN SOCIAL'IIELFARC SCHEME FINANGIAL JTATFMFNTS FOR THE YEAR FNDED 30 StPTEM8llR 902 Ca Pro Pha$e 131 Bowls Section Assets FIXED AS>STS Land & 3uildin Proitct Phas& .1 ui ment Total Cos At .1 October 2022 Additions 68,181 1.693,657 749,817 65.076 127.064 2,703.795 At 30 September 9023 88.181 1,693,657 749,817 65,078 127,064 2,703,795 reciation AI 1 Ociober 20?2 Chaige for thg year -130,297 33,873 179,720 1J.,996 45.344 2,057 655,381 50,928 AI 30 Septemoer 2023 464.'170 194.716 47.401 7(￿,287 Nat Boo,k Value At 30 Septtsmbtsr 2023 68,181 1.229,487 555,101 17,675 127,064 1,997,508 At 30 Sepiernber 2022 68,181 1.283,380 570,097 19.732 127.064 2,048.434 2023 4022 3. DEBTORS Trade debtors Prepai/ments 7,397 7,440 ?47 7.387 7.687 4. CASH AT 8ANX AND IN HAND Currant account Deposii account 10,370 2,623 12,108 4,50? 12.993 16.610 TH= AYLEJHAM AND bNOIPIDOVIfrI - I WFI FARE SCAFME NOTCS TD TAF FINAhlCIAI STATEMENT¥ ¢oniinuedl FOR THE YFAR kNDED 3Q SEPTEMBER 2Q?3 ènSn Balanc? ￿*5 Closin 8alanca Pa mants 5. 3ALINCEo HELD BY >kCTIONS a￿￿11111g saction Ruoby >èCtion Band s2CTlOll Choir section Junior loolball section 172,190 15,892 7.349 12,727 20,548 77.739 9,355 3,919 11,447 8,860 170.5131 19,0481 13,9051 118.9261 16,7121 179.416 7,363 7.948 ?0.698 ??8.706 109,324 231,628 CashlBaii k BalaTJces O*h£r Balanc8$ Closin Balanc8 8owling section Rugby Section Band section Choir ?ertion Junior foolball section 52.35? 16,205 7,363 7.948 20.696 197,064 179.416 16.?05 7.383 7,948 20,896 104,964 197,064 231.628 2023 2022 6. CREDITORS FALLING DUE WITHIN ONE YEAR A¢cruals and other cradilors 1.856 1,8i7 1.856 1,657 7. CREDITORS rAI LING DUE AYfER DAORE THAN ONE YEAR Loan - Wealden Leisure Ltd 251.377 251.377 Thè Gharity has received loans totalling £251.377 towards the cost of cornplelion of building work al the Leisure Centr These loans ara interast irae and are to be rapaid in Tull on r&ceipt OT oection 106 funds. THE A YLgaHAAI AND SNOIPIDOININI èOCIAL W￿4 trA?E 8CHEhl NOTE> TO TPIE rlNANnlAL STAT-fvltNTS Con*inuetJ OR THE )/tAR ENDED 30 SEPTEfiABER 2023 2023 2022 RE>TRICTFD rUND Grants received In ye8r Add Unsoenl grants brought fopward Irorn previous year Grants available for use in the year Add Granis r-c8iiied in earlier ijears Total grants received to dale Less.. Afflounls not utilis8d in year 1,250 19,770 21,123 AO.893 2,222.720 2,263,613 2.264.863 2.263.613 2.264,863 2.?63.613 Revenue costs in Depreci81ion Refurbisameni costs 48.869 1.250 48,869 40.893 50.119 728.691 89.762 636,929 Add.. Revenue costs in previous years Total revenue costs to date (776.8101 1726,6911 TOTAL RESTRICTED FUNDS AT YEAR END 1,488,053 1,536,922 AYLF>HAM ANJI tiNOWJDO¥YTrI S?CIAI IAEI FARE SCHFME Av ESHAPA AND SNOWD01￿￿ WÈLFARE BOWLO CLU3 ACCOUhlTS FOR THE YEAR tND£D 30 SEPTFMBER ?O?S 2093 2022 2023 2022 Balances b:-gught for￿3rd Currefjy 3CCOUllT Bonus Saifwi aC￿ount Cash in nand Fixed as*ets 21.587 13.070 13? 127,064 18.804 98 127.064 INCOME EXPENDITURS Gr&en rees 8.680 2.020 3.350 1.668 3,220 47.838 657 921 7,0?5 1.368 2.993 900 1,993 37.080 1,456 103 Green maint&nanca & surrounds R8ffle expenses Calaring 8ar expenses Propety Maintenan￿ & deaning T￿lephone, postage & SLationeiry Affi11aiion i Competition fees Trophies. priztss & presentation In>uf3nce INeltar> fees Lockers Rent KCBA 14,369 6,044 478 2,065 19.535 4.846 1.407 750 672 Membership lees Vveliare atering Bar incorn? Compeiiiion. fe&XS Uniforms Inter"st receive Insurance pay out Trophies Lockers Donations Grants re￿alYAd Entefiaillment Chania charity ilgrims houpice Miscellaneous TransfArs 2,8￿ti 25,007 2.251 1.431 736 1.801 '1,2Y? 1,344 80 1,959 788 249 96 3,400 1,282 210 900 130 3,000 176 3,876 239 1,988 989 180 3,054 1.097 237 5,300 2,748 190 1,988 715 197 4,S25 810 8,166 1.447 Entertainment Chania charity Pilgrirns hospice Club licence Caipel uezlSiTa Ja¢Ks/iVats irsi aid Uniforms Raffle prE