Docusign Envelope ID: 9D8535FA-B173-4BBC-BCD0-28F1A22EC54E
TWYDALL AND DISTRICT COMMUNITY ASSOCIATION
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
INDEX
| Page | |
|---|---|
| Report of the Trustees | 2 |
| Independent Examiner's Report | 3 |
| Receipts and Payments Account | 4 |
| Statement of Assets and Liabilities | 5 |
| Notes forming part of the Accounts | 6 |
| TRUSTEES | BANKERS |
| Mr. Roger Charles Joyce | Lloyds Bank plc |
| Mrs. Mavis Ann Harris | |
| PRINCIPAL ADDRESS | ACCOUNTANTS |
| c/o Mr. Roger Joyce | UHY Hacker Young |
| 4 Victoria Mews | Thames House |
| East Street | Roman Square |
| Sittingbourne | Sittingbourne |
| Kent | Kent |
| ME10 4BW | ME10 4BJ |
CHARITY REGISTRATION NUMBER
302871
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Docusign Envelope ID: 9D8535FA-B173-4BBC-BCD0-28F1A22EC54E
TWYDALL AND DISTRICT COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES for the year ended 31 DECEMBER 2025
The trustees present their report, together with the unaudited accounts for the year ended 31 December 2025.
AIMS AND OBJECTS
The charity's objects are to serve the public of Twydall and the surrounding areas, and to provide a venue for local people to meet, celebrate events and hold regular clubs and activity meetings.
FINANCIAL REVIEW FOR THE YEAR
Hall hire income this year showed an increase to £13,473 compared to £12,002 last year.
Other income for the year was £14,726. This included a grant of £11,500 from Medway Council and fundraising of £3,009, including the Christmas fair, open day and boot fairs.
Expenditure has increased from £22,904 in 2024 to £29,660 in 2025. The current year includes significant expenditure of £13,026 for the installation of a disabled toilet, largely funded by the grant from Medway Council.
The net deficit, or excess of expenditure over income, for the year was £1,461 compared to the surplus of £1,223 in 2024. As a result, cash funds at the end of the year decreased to £14,607.
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity's trustees on 04 March 2026
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Mr. R. Joyce
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Mrs. M. Harris
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Docusign Envelope ID: 9D8535FA-B173-4BBC-BCD0-28F1A22EC54E
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TWYDALL AND DISTRICT COMMUNITY ASSOCIATION
FOR THE YEAR ENDED 31 DECEMBER 2025
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the Trustees of the charity 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Allan Hickie BSc FCA
UHY Hacker Young Chartered Accountants
Thames House, Roman Square, Sittingbourne, Kent.
Date: 05 March 2026
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Docusign Envelope ID: 9D8535FA-B173-4BBC-BCD0-28F1A22EC54E
TWYDALL AND DISTRICT COMMUNITY ASSOCIATION
ACCOUNTS for the year ended 31 DECEMBER 2025
RECEIPTS AND PAYMENTS ACCOUNT
| Receipts - Hall Lettings General Dancing Freedom Of Spirit War Games Deposits Receipts - Other Income Donations & Grants Fundraising Interest Receivable Total Receipts Payments General Repairs & Maintenance Installation of Disabled Toilet Defibrillator Wages Electricity Gas Fire Prevention Security Rent Business Rates Water & Rates Insurance Postage & Printing Accountancy Fees Legal & Professional Fees Sundry Expenses Website expenses Cleaning Fundraising Expenses Total Payments Net of Receipts less Payments Cash funds last year end Cash funds at 31 December 2025 |
Unrestricted funds £ 7,905 2,750 - 1,518 1,300 |
Restricted funds £ - - - - - - 11,500 - - 11,500 11,500 - 11,500 - - - - - - - - - - - - - - - - - 11,500 - - - |
2025 Total funds £ 7,905 2,750 - 1,518 1,300 13,473 11,620 3,009 97 14,726 28,199 4,453 13,206 - - 2,716 1,104 89 1,728 2,600 256 562 867 123 480 - 461 286 618 111 29,660 (1,461) 16,068 14,607 |
2024 Total funds £ 6,655 2,739 1,232 1,376 - |
|
|---|---|---|---|---|---|
| 13,473 | - | 12,002 | |||
| 120 3,009 97 |
10,174 1,807 144 |
||||
| 3,226 | 11,500 | 12,125 | |||
| 16,699 | 11,500 | 24,127 | |||
| 4,453 1,706 - - 2,716 1,104 89 1,728 2,600 256 562 867 123 480 - 461 286 618 111 |
8,922 - 1,188 60 3,328 649 158 264 2,600 285 419 682 109 336 2,231 283 264 940 186 |
||||
| 18,160 | 11,500 | 22,904 | |||
| (1,461) | - | 1,223 | |||
| 16,068 | 14,845 | ||||
| 14,607 | - | 14,607 | 16,068 |
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Docusign Envelope ID: 9D8535FA-B173-4BBC-BCD0-28F1A22EC54E
TWYDALL AND DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2025
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||||||
|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|
|£|£|£|£|
|Cash funds|
|Bank Current Account|1,888|-|1,888|3,714|
|Bank Deposit Account|12,241|-|12,241|12,144|
|Cash in Hand|478|-|478|210|
|14,607|-|14,607|16,068|
|es|||a|
|Assets retained for own use|
|Buildings at Cost|29,167|-|29,167|29,167|
|es|||C_|
|Total Assets|43,774|-|43,774|45,235|
|es|||a|
|Liabilities|
|Creditors due|2,800|-|2,800|930|
|| ee|||a|
|Total Assets Less Liabilities|40,974|-|40,974|44,305|
|| ee|||a|
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04 March 2026 Approved by the Trustees on and signed on their behalf by:
Lepr Jo ATAHan Mr. R. Joyce Mrs. M. Harris
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Docusign Envelope ID: 9D8535FA-B173-4BBC-BCD0-28F1A22EC54E
TWYDALL AND DISTRICT COMMUNITY ASSOCIATION
NOTES FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES
The Association's accounts have been prepared in accordance with applicable accounting standards using the Receipts and Payments basis.
Funds
Unrestricted Funds represent the funds of the Association that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the Association.
Restricted Funds comprise the Building and Maintenance Fund. This was fully spent during the year.
The accounts include monetary transactions, assets and liabilities, for which the Association can be held responsible.
Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.
Statement of Assets and Liabilities
Closing bank balances are shown in the receipts and payments account. Creditors for goods or services where the supply has been received and invoiced by 31 December 2025 have been recognised as liabilities in the Statement of Assets and Liabilities.
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