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x CHARITY COMMISSION FOR ENGLAND AND WALE
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ members of |[FRODSHAM][COMMUNITY][ ASSOCIATION] On accounts for the year ended | 30TH APRIL 2025 520051 | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/04/2024 Responsibilities and basis of As the charity trustees of the Trust, you are responsible for the report preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's | have completed my examination. | confirm that no material statement matters have come to my attention (other than that disclosed below ) in connection with the examination which gives me cause to believe that in, any material respect: r accounting records were not kept in accordance with section 130 of the Act or 2 the accounts do not accord with the accounting records
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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* Please delete the words in the brackets if they do not apply.
Signed: |77 At, Date:
5 W0- OF-2T
Name: | Keith Helsby "
Relevant professional 4
qualification(s) or body (if any): | [4Z/][ 4]
Address: | 27 Ashlands
WA6 6RG
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1
y CHARITY COMMISSION FOR ENGLAND AND WALES
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose.
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Treasurer's Report 2024/25
Mr Chairman,
May | present the 57th Annual Report to the Association. Overall our income in the year to 30" April 2025 was £15,652 more than our expenditure.
Income
The pie chart below shows a breakdown of income.
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Income 2024-25
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: @ Bar
@ Events (inc sponsorship)
Interest
@ Lettings & Subs
@ Other Grants & Donations
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The net income for the Bar was £9,648. This was boosted by two tribute band evenings who have booked again for this year.
Events included two very successful quizzes. The total raised was £1,915 with a contribution to the above bar takings.. The Downhill run did take place with a surplus of £2,152 including sponsorship.
Grants and Donations- The 200 Club again made a donation of £4,000. We received £250 in recognition of our help with the Rotary Xmas Float. In addition we received an anonymous bequest of £16,085.
The actual Lettings for the year totalled £79,341.
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Expenditure
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Expenditure 2024-25
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™ Admin (excl staff costs)
§ Buildings (excl Projects)
House
Be ar . @@ GasElectricity
= 4 ® Insurance
ae ™ Unrecoverable VAT
a2 , @ Other Services
| & Staff Costs
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Staff Costs, wages and National Insurance contributions remains our largest area of expenditure. The total cost was £52,891.
Other than the staff costs there were no significant Admin costs .
The majority of the Buildings costs of £10,767 were due to the refurbishment of the committee rooms and the general purpose room.
Includedin the House costs was £1,418 for painting of various areas.
The Services costs reflected the increase in gas, electricity and water prices.
Balance Sheet
The increase in Net Current Assets reflects the excess income over expenditure. Frodsham Community Association remains financially healthy and we continue to hold reserves to cover the possibility of an uninsured loss.
The need for reserves at the current level will diminish once we have completed the transition to ClO status. We would, however, look to retain c. 1 year's running costs.
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Budget for the Year 2025/26
In setting the budget I have made the following assumptions:
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e Wages/NI costs will increase in line with the National Living Wage. )
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e Inaddition to the normal repairs and renewals throughout the year, remedial work will be undertaken to repair the Lightening Protection System which has been in place since the building was erected. This follows on from an insurance risk assessment.
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e Water and Sewerage charges have risen by 21 and 26% respectively from 1* April. From October the annual gas charges will reduce by around £2,800 and the electricity charges by £2000 for the next 3 years
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Category
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Income Assumptions
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e Our Lettings will be at a similar level to the year just gone
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e The contribution from the Bar will be similar to historic levels
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e Events income will include a surplus from the Downhill Run.
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e The 200 Club will continue to make a contribution to the Centre's income.
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This budget is based on there being no change in current letting and affiliation rates.
Thanks
May| finish by thanking-
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e The members of the Management Committee
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,
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e Sarah Coleman our Bookings Manager and, recently, Minute Secretary
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e Greg Jones, Brian Schofield, Steve Marsden and Jackie Hearn for their hard work supporting the users of the Centre. :
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e Our volunteers, in particular our bar volunteers and the Centretainments committee
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e Jenny Woodward for the 200 Club
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e Sam Williams for helping to recycle the glass from the bar
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e Tony Fernandez for his help with the reconciliation and banking of our letting income
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e Our Independent Examiner of Accounts, Keith Helsby
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e All of the Groups and individuals who continue to support the Centre in so many ways
Christine Reeves
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Hon Treasurer
ToEnd: 2025-04 2024-04
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Income Statement
| Excess Income | Over Expenditure: | Over Expenditure: | £15,652 | £15,652 | £4,082 | ||
|---|---|---|---|---|---|---|---|
| Income | Income | _Expenditure | Surplus | LastYear | ° | ||
| Bar | £18,668 | £9,019 | £9,648 | £7,280 | |||
| BarSales | £17,731 | £17,731 | £12,643 | ||||
| Cost ofSales | £8,600 | -£8,600 | -£5,846 | ||||
| Licence Sundries |
£180 £184 |
-£180 -£184 |
-£180 -£93 |
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| Wastage | £55 | -£55 | -£132 | ||||
| Wine Sales | £937 | £937 | £888 | ||||
| Events | £4,581 | £2,137 | £2,444 | £3,164 | |||
| Downhill Run | £1,780 | £1,478 | £302 | ||||
| Gin and Prosecco Night | £33 | -£33 | £945 | ||||
| Quiz | £2,448 | £534 | £1,915 | £1,987 | |||
| World Textile Day | £353 | £93 | £260 | £231 | |||
| GrantsDonations etc | £23,792 | £0 | £23,792 | £19,275 | |||
| 200 Club | £4,000 | £4,000 | £4,000 | ||||
| Event Sponsorship | £1,850 | £1,850 | |||||
| Open Donations | £17,692 | £17,692 | £5,363 | ||||
| RotaryXmas Sleigh | £250 | £250 | £250 | ||||
| WW Funding | Z | £9,662 | |||||
| Interest Bank Interest |
£3,030 £3,030 |
£0 | £3,030 £3,030 |
£2,748 £2,748 |
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| Lettings& Subscriptions Affiliation Fees |
£82,822 £2,350 |
£0 | £82,822 £2,350 |
£85,178 £2,375 |
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| Equip Hire Lettings Membership |
£667 £79,341 £13 |
£667 £79,341 £13 |
£703 £81,691 £21 |
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| Staff Hire | £451 | £451 | £388 | ||||
| WeaverWords | £0 | £13 | £1 | -£6,237 | |||
| Artistic Spending | -£8,794 | ||||||
| Earned Income Marketing |
£13,086 -£3,074 |
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| Overheads | £13 | -£13 | -£12,056 | ||||
| Project Development | -£469 | ||||||
| Support in Kind | £5,070 | ||||||
| Totals: | £132,893 | £11,170 | £121,724 | £111,408 |
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09/06/25
Page 1 of 3
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| Expenditure income Expenditure Surplus__Last Year |
Expenditure income Expenditure Surplus__Last Year |
Expenditure income Expenditure Surplus__Last Year |
Expenditure income Expenditure Surplus__Last Year |
Expenditure income Expenditure Surplus__Last Year |
Expenditure income Expenditure Surplus__Last Year |
Expenditure income Expenditure Surplus__Last Year |
|---|---|---|---|---|---|---|
| Admin | £695 | £54,814 | -£54,119 | -£49,181 | ||
| Copier Marketing |
£71 | £444 | -£373 | -£376 £64 |
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| Postage | £85 | -£85 | -£38 | |||
| Stationery Sundries |
£81 £689 |
-£81 -£689 |
i -£737 |
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| Wages/NI | £624 | £53,515 | -£52,891 | -£47,971 | ||
| Buildings | £0 | £10,767 | £10,767 | -£17,503 | ||
| Ground Maintenance | £206 | -£206 | -£5,344 | |||
| Lift Maintenance | £130 | -£130 | -£240 | |||
| Repairs & Renewals | £8,526 | -£8,526 | -£6,585 | |||
| Safety Certificates | £570 | -£570 | -£411 | |||
| Security | £405 | -£405 | -£585 | |||
| Sundries | £453 | -£453 | -£544 | |||
| Toilet Refurb | £57 | -£57 | -£3,374 | |||
| Window Cleaning | £419 | -£419 | -£419 | |||
| House | £0 | £4,103 | -£4,103 | £2,512 | ||
| Cleaning Materials | £1,076 | -£1,076 | -£1,121 | |||
| Kitchen | £63 | -£63 | -£1,001 | |||
| Laundry | £120 | -£120 | -£135 | |||
| Maintenance | £1,418 | -£1,418 | -£10 | |||
| Sundries | £503 | -£503 | -£246 | |||
| Tables & Chairs | £922 | -£922 | ||||
| Projects | £0 | * | £0 | £0 | £0 | |
| Services | £2,411 | £39,494 | -£37,083 | -£38,130 | ||
| Associations | , | £50 | -£50 | -£50 | ||
| Bank Charges | £464 | -£464 | -£348 | |||
| Electricity | £8,945 | -£8,945 | -£8,063 | |||
| Euro-Bins | £2,137 | -£2,137 | -£1,854 | |||
| Gas | £8,868 | -£8,868 | -£8,739 | |||
| Insurance | £1,912 | £6,746 | -£4,834 | -£4,232 | ||
| Performing Rights | £807 | © | -£807 | -£1286 | ||
| Rent & Rates | £1 | -£1 | -£1 | |||
| Telecomms | £696 | -£696 | -£631 | |||
| VAT Unrecovered | £4,064 | -£4,064 | -£6,525 | |||
| Water | £499 | £6,715 | -£6,216 | -£6,402 | ||
| Totals: | £3,106 | £109,178 | -£106,072 | -£107,326 |
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09/06/25
Page 2 of 3
ToEnd: 2025-04 2024-04
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Balance Sheet
Net Current Assets: £240,074 £224,422
| Assets | YearEnd | LastYear | ~ | |||
|---|---|---|---|---|---|---|
| AccruedIncome Invoiced Lettings Bar BarCash Stock Customer Invoice DeferredExpense Weaver Words |
; | £2,498 £2,498 £2,753 £515 £2,237 £0 £2,980 £2,980 |
-£439 -£439 £2,610 £452 £2,158 £41 £0 £0 |
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| Totals: | £8,231 | £2,212 | ||||
| BankAccounts | YearEnd | LastYear | ||||
| 200Club ActivitiesAccount CapitalAccount DevelopmentAccount Panto Paypal |
£3,095 £44,996 £93,947 £72,487 £20,514 £4,407 |
£3,095 £33,490 £92,200 £67,204 £20,514 £5,645 |
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| Totals: | £239,446 | £222,148 | ||||
| Cash | YearEnd | LastYear | ||||
| PettyCash | . | £24 | £12 | |||
| Liabilities | Totals: | £24 Year End |
£12 Last Year |
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| DeferredIncome Downhill Run WeaverWords PAYE-NIC Combined NICs HMRC Credits Income Tax SupplierInvoices Underpayments |
-£6,632 -£3,586 , £3,046 -£364 -£98 £494 -£760 -£612 -£0 |
£0 £0 £0 £99 £204 £0 -£105 -£71 -£0 |
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| Totals: | -£7,609 | £28 | ||||
| VAT Inputs Exempt Residual Taxable NetAmountDue Sales |
YearEnd £478 -£347 £606 £220 £155 -£342 |
LastYear £827 -£4 £612 £220 -£183 £622 |
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| Totals: | -£18 | £22 |
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29/07/25
Page 3 of 3
ADDENDUM TO 2024/25 ACCOUNTS
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FRODSHAM COMMUNITY ASSOCIATION PANTO GROUP
INCOME 2024/25 £10,911.81 EXPENDITURE 2024/25 79,992.61 NET LOSS 2024/25 £919.20
BANK BALANCE
OPENING BALANCE £21,813.63 CLOSING BALANCE £20,514.16
FRODSHAM COMMUNITY ASSOCIATION 200 CLUB
INCOME 2024/25 £6,460.00 EXPENDITURE 2024/25 £7,597 ,.60 NET LOSS 2024/25 £1,097.60
BANK BALANCE
OPENING BALANCE £4,192.46 CLOSING BALANCE £3,094.86