2025-06-30-accounts - The Betteshanger Social Welfare Scheme

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THE BETTESHANGER SOCIAL WELFARE SCHEME

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

CHARITY NUMBER: 302727

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THE BETTESHANGER SOCIAL WELFARE SCHEME

INDEX TO ACCOUNTS FOR THE YEAR ENDING 30 JUNE 2025

Reference and Administrative Details

Chairman Report

Report of the Trustees

Independent Examiners Report to the Trustees

Statement of Financial Activities

Notes to the Financial Statements

Detailed Statement of Financial Activities

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THE BETTESHANGER SOCIAL WELFARE SCHEME Reference and Administrative Information For year ended 30th June 2025

The Trustees present their report with the unaudited financial statements of the charity for the year ended 30th June 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Registration number 302727 Principal address BSWS Sports Club Cavell Square Deal Kent CT14 9HN

Trustees

The trustees and officers serving during the year and since the year end were as follows

B Goold (Chairman) M Friend (Resigned) T Cousins B Gardiner (Resigned) H Ambriz J McLaren R Parry A May P Anderson S Morgan Independent Examiner The Sandwich Accountancy Group Ltd 148 Dover Road Sandwich Kent CT13 0DD Bankers NatWest Bank 3 High Street Deal Kent

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THE BETTESHANGER SOCIAL WELFARE SCHEME Reference and Administrative Information For year ended 30th June 2025

The Trustees present their report with the unaudited financial statements of the Charity for the year ended 30 June 2025

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document is to provide a Social Welfare Centre and Sports Recreation Ground for the use of the residents in the Borough of Deal, Parish of Northbourne and surrounding areas.

The main activities undertaken in relation to those purposes are rent of properties, pitch hires, hall hire and provision of recreational facilities.

ACHEIVEMENTS AND PERFORMANCE

The Trustees believe that the Charity objectives are continuing to be achieved successfully.

FINANCIAL REVIEW

Full details of the Charity Finances are set out over the following pages

It is the policy of the Charity to continue to build up reserves to a sufficient level by means of annual operating surpluses, development of land and judicious management of investment assets

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is constituted under the Charity Commission Scheme and is registered charity 302727.

The management committee during the year consisted of Trustees and Secretary, along with sub-committee responsible for management of The Sports Club.

The Trustees are appointed by the National Union of Miners and separately by the Colliery Industry Social Welfare Organisation.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Charity trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. The Trustees are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities

RISK MANAGEMENT

The management committee keeps under constant review the major risks to which the Charity is exposed and seeks to minimise and mitigate them. The committee has in place a health and safety policy covering all aspects of the use of the building by the charity and by the user-groups who rent space in it.

PUBLIC BENEFIT

The trustees believe that their policy of making recreational and sports facilities available to user-groups and individuals, from the Borough of Deal, Parish of Northbourne and surrounding areas, and giving whatever other support possible to those usergroups, is for the public benefit, as required by charity legislation.

GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

RESERVES POLICY

The Trustees have determined that The Betteshanger Social Welfare Scheme should seek to maintain a level of reserves as follows:

•Unrestricted general reserve equivalent to 12 months of budgeted running costs
•Designated reserves to accumulated funds for specific purposes and those funds designated to each section.
•Restricted reserves to the extent that funds received for restricted purposes have not yet been fully expended.

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STATEMENT OF TRUSTEE RESPONSIBILITIES

Charity law requires the trustees to prepare financial statements for each year which give a true and fair view of the disposition of the net assets of the Charity and of its financial transactions for that year. The trustees are required to:

select suitable accounting policies and apply them consistently
make judgments and estimates that are reasonable and prudent
prepare the statements on a going concern basis unless that is inappropriate

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with charity law. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

GOVERNANCE OF THE CHARITY

The trustees have a further duty to ensure that the governance of the charity is conducted to the highest standards. In this charity, it is accepted as being the responsibility of the trustees themselves - and that being so, there can clearly be no monetary costs attached to these activities. The expenditure heading in the Statement of Financial Activities under which governance would have been included had there been any such expenditure, is "management and administration". No mention is made of governance under that heading simply because no resources were so expended. The trustees confirm, however, that it is their belief that they have properly met their obligations in this regard.

Approved by the Board of Trustees and signed on its behalf by

29-Apr-2026 | 9:58 AM BST ………………………………………. ………………………………………. Mrs B Goold (Chair) Date

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THE BETTESHANGER SOCIAL WELFARE SCHEME

Independent Examiners Report to the Trustees For year ended 30th June 2025

I report to the trustees on my examination of the accounts of the charity for the year ending 30th June 2025

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act).

I report in respect of my examination of the charity's accounts carried out under section 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 145(5)(b) of the Act.

Independent Examiners Statement

I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 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 I 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.

Mrs J Wilkinson FMAAT FICB Accountant The Sandwich Accountancy Group Ltd 148 Dover Road Sandwich Kent CT13 0DD

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THE BETTESHANGER SOCIAL WELFARE SCHEME

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 30 JUNE 2025 (Including Income & Expenditure Account)

INCOME Notes Income from charitable activities Donations & grants 2 Charitable activities Other trading activities Income from investments Investments 3 Total income EXPENDITURE Expenditure on charitable activties 4 Other expenditure 5 Total expenses Loss on revaluation NET MOVEMENT IN FUNDS Funds brought forward Funds carried forward	Unrestricted fund 2025 £ 14938 289903 13265 679 318785 151620 128742 280362 (184000) (145577) 1350669 1205092	Restricted fund 2025 £ 0 0 0 0 0 0 0 0 0 0 0	Total funds 2025 £ 14938 289903 13265 679 318785 151620 128742 280362 (184000) (145577) 1350669 1205092	Total funds 2024 £ 15791 232273 12622 730 261416 119532 155326 274858 0 (13442) 1364111 1350669

All the above results are derived from continuing activities. There are no other gains or losses other than those shown above

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THE BETTESHANGER SOCIAL WELFARE SCEHEME

BALANCE SHEET As at 30th June 2025

Notes FIXED ASSETS Tangible assets 6 CURRENT ASSETS Debtors 8 Cash at bank and in hand CREDITORS Amounts falling due within one year 9 NET CURRENT ASSETS NET ASSETS The funds of the charity Unrestricted funds General funds 10 Designated funds Reserves Revaluation reserve Total Reserves	Funds 2025 £ 1014034 1014034 7430 191935 199365 8307 191058 1205092 311798 163408 475206 729886 1205092	Funds 2024 £ 1213006 1213006 8719 140742 149461 11798 137663 1350669 287933 332850 620783 729886 1350669

The financial statements were approved by the board and authorised for issue by the Board and signed on its behalf by

………………………………...……

Mrs B Goold Trustee 29-Apr-2026 | 9:58 AM BST Date:…………………………………

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THE BETTESHANGER SOCIAL WELFARE SCHEME

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting Policies Basis of preparation

The Financial Statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011

Change in basis of accounting

There has been no change to the accounting policies (valuation rules and method of accounting) since last years and no changes have been made to accounts for previous years.

Fund accounting Unrestricted funds These are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity Designated funds These are unrestricted funds earmarked for particular purpose Revaluation funds These are unrestricted funds which include revaluation reserve Restricted funds These are available for the use of the Charity subject to restrictions imposed by the donor or through terms of an appeal Volunteer help The value of any volunteer help received is not included in the accounts

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date, and are not depreciated, All gains and losses are taken to the Statement of Financial Activities as they arise

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any discounts

Bank & cash equivalents

Bank and cash equivalents comprise of cash at the bank and in hand.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised net of any discounts

Income from charitable activities Grants and donations Sponsorships Memberships	Unrestricted fund 2025 £ 611 0 14327 14938	Restricted fund 2025 £ 0 0 0 0	Total funds 2025 £ 611 0 14327 14938	Total funds 2024 £ 2534 0 13257 15791

2 Income from charitable activities

Income from charitable activities Sections activity Rental income Hall hire Pitch hire Income from other trading activities Occupational licence	Unrestricted fund 2025 £ 166178 71278 20414 32033 289903 Unrestricted fund 2025 £ 13265 13265	Restricted fund 2025 £ 0 0 0 0 0 Restricted fund 2025 £ 0 0	Total funds 2025 £ 166178 71278 20414 32033 289903 Total funds 2025 £ 13265 13265	Total funds 2024 £ 111738 67855 18132 34548 232273 Total funds 2024 £ 12622 12622

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3 Income from investments Bank interest

Unrestricted fund 2025 £ 679 679	Restricted fund 2025 £ 0 0	Total funds 2025 £ 679 679	Total funds 2024 £ 730 730

Expenditure on Charitable Actives Sections activity Analysis of support costs Premises costs General administrative costs Legal & professional fees Depreciation, profit & loss on disposal of fixed assets	Unrestricted fund 2025 £ 151620 151620 Unrestricted fund 2025 £ 97633 1243 17071 12807 128754	Restricted fund 2025 £ 0 0 Restricted fund 2025 £ 0 0 0 0 0	Total funds 2025 £ 151620 151620 Total 2025 £ 97633 1243 17071 12807 128754	Total funds 2024 £ 119532 119532 Total 2024 £ 117997 1371 23110 12837 155315

4 Expenditure on Charitable Actives
5 Analysis of support costs

6 Land & Buildings £ Cost or revaluation at 01 July 2024 951795 Additions 0 Revaluation 0 Disposals 0 Cost or revaluation at 30 June 2025 951795 Depreciation at 01 July 2024 0 0 Depreciation at 30 June 2025 0 Net book value at 30 June 2025 951795 Net book value at 30 June 2024 951795 This is stated after charging/(crediting) Depreciation on owned fixed assets 7 Staff costs No employee received emoluments in excess of £60,000 8 Debtors Debtors Prepayments and accrued income Other debtors Tangible fixed assets Depreciation charge in year	Plant & machinery £ 4119 384 0 0 4503 2509 374 2883 1620 1610	Fixtures & Equipment £ 22927 342 0 0 23269 19049 869 19918 3351 3878	Assets held by Sections £ 259041 0 (192,120) 0 66921 3318 6335 9653 57268 255723 2025 £ 7578 2025 £ 0 6699 731 7430	Total £ 1237882 726 (192,120) 0 1046488 24876 7578 32454 1014034 1213006 2024 £ 1371 2024 £ 0 7197 1522 8719

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9 Creditors

Creditors 2025 2024 £ £ Creditors 0 0 Loans from individuals 5000 5000 Other creditors 0 2491 Accruals and deferred income 3307 4307 8307 11798

10 Movement in funds

Unrestricted funds General funds Designated funds Indoor bowls Outdoor bowls Football Cricket Band Allotment Fishing Pigeons Social Section Revaluation reserve Revaluation fund Total funds	Balance at July 2024 £ 287933 287933 68816 50353 20660 1752 187048 2672 1257 292 0 332850 729886 1350669	Incoming resources £ 152607 152607 39059 14912 68221 6522 18491 3851 365 0 14757 166178 0 318785	Outgoing resources £ (128742) (128742) (37392) (14883) (71234) (6874) (16368) (3790) (448) 0 (631) (151620) 0 (280362)	Gross Transfers £ 0 0 0 0 0 0 (184000) 0 0 0 0 (184000) 0 (184000)	Balance at June 2025 £ 311798 311798 70483 50382 17647 1400 5171 2733 1174 292 14126 163408 729886 1205092

Purposes and restrictions in relation to the funds Revaluation fund Represent the amount by which investments exceed their historical cost

Designated funds Represent funds which are designated to each sections

11 Taxation The Betteshanger Social Welfare Scheme is a registered charity and therefore is not liable to income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities

12 Related party disclosures

There were no related party transactions during the year

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THE BETTESHANGER SOCIAL WELFARE SCHEME Detailed Statement of Financial Activities For the year ended 30th June 2025

INCOME AND ENDOWMENTS

Donations and legacies Donations & grants Sponsorships Memberships Charitable activities Sections income Property Rental income Hall hire Pitch hire Other trading activities Occupational licence Income from investments Bank interest Total incoming resources Expenditure on: Charitable activities Section activity Other expenditure Premises cost Rent Rates Light, heat & power Premises cleaning Repairs and maintenance Grounds maintenance Sundry expenses Administration costs Bank charges Insurance Software, IT and consumables Office costs Licences and subscriptions Other exceptional costs Depreciation Legal & professional Agents fees Professional fees Total resources expended Net income before revaluation Net gains/losses on revaluation NET INCOME	2025 £ 611 0 14327 14938 166178 71278 20414 32033 289903 13265 13265 679 679 318785 151620 151,620 107 7202 33835 9073 36009 10541 866 97633 (12) 12086 261 1758 1023 1943 1243 18302 6869 5938 12807 280362 38423 (184000) (145577)	2024 £ 2534 0 13257 15791 111738 67855 18132 34548 232273 12622 12622 730 730 261416 119532 119532 106 5888 30161 11223 50629 19050 940 117997 12 11470 230 929 951 9530 1371 24493 6868 5968 12836 274858 (13442) 0 (13442)