CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Report to the trustees/
members of
Independent Examiner's Report
Middlezoy Community Project
On accounts for the year
31-03-2025
ended
Set out on pages
1-2
Charity no
(if any)
801515
Responsibilities and
basis of report
I report to the trustees on my examination of the accounts of the above
charity ("the Trust") for the year ended 30/09/2019.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
("the Act").
I 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, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent
I have completed my examination. I confirm that no material matters have
examiner's statement
come to my attention in connection with the examination (other than that
disclosed below *) which gives me cause to believe that in, any material
respect:
• the accounting records were not kept in accordance with section 130
of the Charities Act; or
:
the accounts did not accord with the accounting records; or
the accounts did 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.
* Please delete the words in the brackets if they do not apply.
Date: 26/05/2025
IER
Signed:
Name:
Mrs Lisa Edney
Relevant professional MAAT
qualifications) or body
(if any):
Address:
20 Ivory Road, Bridgwater, Somerset, TA6 6XG
OB Mrs L. Edney MAAT
B Edney Bookkeeping & Accountancy Services
20 Ivory Road
Bridgwater TA6 6XG
Tel: 073 8887 7730
1
Oet 2078

Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts: directions and
guidance for examiners).
Give here brief details of No disclosures needed
any items that the
examiner wishes to
disclose.
IER
2
Oct 2018

Middlezoy Community Project
Charity No
Annuall accounts for the period
801515
Period start date
01/04/2024
To
Period end
date
31/03/2025
Section A
Statement of financial activities
commende
ategories by activit
Details of own
Restricted
Unrestricted
income
Endowment Total this
analysis
funds
funds
year
€
Incoming resources (Note 3)
F01
F02
F03
F04
Incoming resources from
generated funds
Voluntary income
Activities for generating funds
Investment income
Incoming resources from
charitable activities
Other incoming resources
Total incoming resources
S01
S02
S03
S04
S05
S06
-
193
47,267
-
193
47,267
47,460
47,460
Resources expended (Notes 4-8)
Costs of Generating Funds
Costs of generating voluntary
income
44,188
44,188
Fundraising trading costs
Investment management costs
Charitable activities
Governance costs
S07
S08
S09
S10
S11
Other resources expended
S12
Total resources expended s13
Net incoming/(outgoing) resources before
transfers 514
Gross transfers between funds
S15
et incoming/(outgoing) resources befo
ther recognised gains/(losses) s
Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets
for the charity's own use
S17
Gains and losses on investment assets
S18
Net movement in funds s19
Total funds brought forward
S20
Total funds carried forward s21
-
-
44,188
44,188
3,272
-
3,272
3,272
-
3,272
3,272
3,272
3,272
3,272
CC17a
Total last
year
F05
1,109
58,313
-
59,422
44,152
44,152
15,270
15,270
-
-
15,270
15,270
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Section B
Fixed assets
Tangible assets
(Note 9)
Investments
(Note 10)
Total fixed assets
B01
B02
B03
B04
Current assets
Stock and work in progress
Debtors
(Note 11)
(Short term) investments
Cash at bank and in hand
Total current assets
B05
B06
BOT
B08
B09
Creditors: amounts falling due within
one year
(Note 12)
B10
Net current assets/(liabilities)
B11
Total assets less current liabilities
B12
Creditors: amounts falling due after
one year
(Note 12)
Provisions for liabilities and charges
Net assets
B13
B14
B15
Funds of the Charity
Unrestricted funds
Restricted income funds (Note 13)
Endowment funds (Note 13)
B16
B17
B18
B19
Total funds
B20
Signed by one or two trustees on behalf of all
the trustees
Balance sheet
Unrestricted
funds
€
F01
25,957
25,957
4,470
1,520
36,408
42,398
2,118
40,280
66,237
Restricted
income
funds
F02
Endowment
funds
F03
Total this
year
F04
25,957
25,957
4,470
1,520
36,408
42,398
40,280T
66,237
Total last
year
E
F05
4,014
4,014
3,580
12,993
46,227
62,800
3,849
58,951
62,965
66,237
66,237
66,237
Signature
Ellmad
66,2371
66,237]
62,965
62,965
-
66,237
62,965
Print Name
Date of
approval
MRS EILEEN HAVAND 07/07/25
Ma SAUce HOLLARD BANiA 07/07/25
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Section C
Notes to the accounts
Note 1
Basis of preparation
This section should be completed by all charities.
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost (except that investments are shown at market
value) in accordance with:
• Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005);
• and with*
Accounting Standards;
or
Financial Reporting Standards for Smaller Enterprises (FRSSE);
• and with the Charities Act.
** except for the following].
Give details in this box if a different standard has been followed.
* -Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick "Accounting Standards";
•Finda Reposure Stamdated in Sailer courier Pes festicted to those required by the FRSE, then please tick
** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any
changes in the boxes.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year
(§ except for the following).
Give details in this box of any material changes that have been made.
§ if no changes have been made to accounting policies then delete these words.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years (§§ except for the following).
Give details in this box of any material changes that have been made.
§§ if no changes have been made to accounts for previous periods then delete these words.
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Section C
Notes to the accounts
(cont)
Note 2
Accounting policies
This standard list of accounting policies has been applied by the charity except for those deleted. Where a different
or additional policy has been adopted then this is detailed in the box below.
INCOMING RESOURCES
Recognition of incoming
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources:
the trustees are virtually certain they will receive the resources; and
the monetary value can be measured with sufficient reliability
Where incoming resources have related expenditure (as with fundraising or contract income
the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations
Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.
Tax reclaims on donations
and gifts
Contractual income and
performance related grants
Gifts in kind
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
which they relate.
This is only included in the SoFA once the related goods or services have been delivered.
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when
receivable.
Donated services and
facilities
These are only included in incoming resources (with an equivalent amount in resources
expended) where the benefit to the charity is reasonably quantifiable, measurable and
material. The value placed on these resources is the estimated value to the charity of the
service or facility received.
Volunteer help
Investment income
The value of any voluntary help received is not included in the accounts but is described in the
trustees' annual report.
This is included in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to pay out resources.
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance
conditions
here the charity gives a grant with conditions for its payment being a specific level of servic
rant has provided the spected service roy recognised in the SofA once the recipient of th
Grants payable without
performance conditions
Support Costs
These are only recognised in the accounts when a commitment has been made and there are
no conditions to be met relating to the grant which remain in the control of the charity.
Support costs include central functions and have been allocated to activity cost categories on
a basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least 2500.
by charity
They are valued at cost or a reasonable value on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year
end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
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Section C
Note 3
Notes to the accounts
Analysis of incoming resources
Incoming resources may be further analysed if this would help the reader of the accounts.
Analysis
This year
€
Voluntary income
Donations
193J
(cont)
Last year
E
1,109
Total L
Activities for generating funds Fund Raising
47,267|
1,109
58,313
TotalL
47,267|
58,313
Investment income
Total [
ncoming resources fror
haritable activitie
Total
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Section C
Note 4
Notes to the accounts
Analysis of resources expended
Resources expended may be further analysed if this would help the reader of the accounts.
Analysis
Costs of generating
voluntary income
[Cost of Sales
Other Costs
This year
24,554
19,634
Total
44,188
(cont)
Last year
24,724
19,428
44,152
Fundraising trading
costs
Total
Investment
management costs
Total
Charitable activities
Total
Governance costs
Totall
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Section C
Notes to the accounts
Nots complate this note upon harit has analysed is expenses using activity categories and has
support costs.
Fundraising activity
Charitable Activity
Governance Activity
Support cost type
(cont)
Total Cost
€
Total
•.....
Note 6
Details of certain items of expenditure
6.1 Trustee expenses
Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made
to trustees or to third parties for expenses incurred by trustees. If no expenses were paid,
please enter 'None' in the appropriate boxes).
This year
Last year
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid
6.2 Fees for examination or audit of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other
services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the
appropriate box(es).
This year
Last year
€
Independent examiner's or auditors' fees for reporting on the
accounts
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor
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Section C
Notes to the accounts
Note 7
Paid employees
Please complete this note if the charity has any employees.
7.1 Staff Costs
Gross wages, salaries and benefits in kind
Employer's National Insurance costs
Pension costs
This year
Total staff costs
7.2 Average number of full-time equivalent employees in the year
The parts of the charity in which the
employees work
This year
Number
Totall
7.3 Defined contribution pension scheme
Please complete if a defined contribution pension scheme is operated.
Brief details of the scheme
This year
The costs of the scheme to the charity for the year
The amount of any contributions outstanding at the year end
The amount of any contributions prepaid at the year end
CC17a (Excel)
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(cont)
Last year
Last year
Number
Last year
E
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Section C
Notes to the accounts
(cont)
Note 8
Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material
part of the charitable activities undertaken.
8.1 Total value of grants
Purpose for which grants made
Grants to
institutions
Total amount E
Grants to
individuals
Total amount E
-
Total
8.1 Grantmaking costs
If the charity's accounts are prepared on the "activity basis" please give details of any support cost
associated with grantmaking. Please enter "Nil" if the charity does not identify and/or allocate support
costs.
Support costs of grantmaking
8.3 Grants made to institutions
If the charity has made grants to particular institutions that are material in the context of its grantmaking
please give details of the institution supported, purpose of the grant and total paid to each institution
listed. Sufficient information should be given to provide a reasonable understanding of the range of
institutions supported.
Names of institutions
Purpose
Total amount of
grants paid E
-
-
Total grants to institutions
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Section C
Notes to the accounts
Note 9
Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
9.1 Cost or valuation
Freehold land
Other land &
Plant,
Fixtures,
& buildings
buildings
machinery and
fittings and
motor
equipment
vehicles
Payments or
account anc
assets under
construction
Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward
-
10,625
25,066
-
35,691
9.2 Accumulated depreciation and impairment provisions
**Basis
SL or RB
SL or RB
SL or RB
** Rate
SL or RB
SL or RB
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
6,611
3,123
-
-
9,734
9.3 Net book value
Brought forward
Carried forward
4,014
25,957
9.4 Revaluation
If any fixed assets have been revalued please give details of the valuer and method of valuation
(cont)
Total
10,625
25,066
35,691
6,611
3,123
-
-
-
9,734
4,014
25,957
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB =
reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the
asset (in years); for reducing balance, what is the percentage annual deduction.
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Section C
Notes to the accounts
Note 10
Investment assets
Please complete this note if the charity has any investment assets.
10.1 Fixed assets investments
Carrying (market) value at beginning of year
Add: additions to investments at cost
Less: disposals at carrying value
Add/(deduct): net gain/(loss) on revaluation
Carrying (market) value at end of year
(cont)
Please provide below:
10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet
row B03.
10.3 A breakdown of the income from investments agreeing with SOFA row S03.
Analysis of investments
10.2
10.3
Market value at Income from
year end
investments for
the year
-
Investment properties
Investments listed on a recognised stock exchange or held in common
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies
Securities not listed on a recognised Stock Exchange
Cash held as part of the investment portfolio
Other investments
Total
-
10.4 Material investment holdings
If any single investment is material in terms of its value (for example represents more than 5 per cent of the
value of the charity's total investments) please provide details
Investment held
Market Value
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Section C
Notes to the accounts
Note 11
Debtors and prepayments
Please complete this note if the charity has any debtors of grounts fanting due
Analysis of debtors
within one year
This year Last year
(cont)
Amounts falling due after
more than one year
This year Last year
Trade debtors
Amounts due from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
1,520.0
1,520.0
12,993.0
12,993.0
Note 12
Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
12.1 Analysis of creditors
Amounts falling due
within one year
This vear
Last year
2,118
3,849
:
Amounts falling due after
nore than one year
This year
Last yea
€
-
Loans and overdrafts
Trade creditors
Amounts due to subsidiary and associated
undertakings
Other creditors
Accruals and deferred income
Total
2,118
3,849
12.2 Security over assets
If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity
please provide details.
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Section C
Note 13
Notes to the accounts
Endowment and restricted income funds
Please complete this section if the charity has any endowment or restricted income funds.
13.1 Funds held
Please give a brief description of any of the following type of funds held by the charity:
permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
Fund Name
Type PE, EE
Purpose and Restrictions
(cont)
13.2 Movements of major funds
Please give details of the movements of the major funds summarised in the restricted and endowment
columns of the Statement of Financial Activities.
Fund
balances
brought
forward
Incoming
resources
Outgoing
resources
Gains and
Transfers losses
Fund
balances
carried
forward
Fund names
-
Total Funds
13.3 Transfers between funds
Please give details of any transfers between funds.
From Fund (Name)
To Fund (Name)
Reason
Amount
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Section C
Notes to the accounts
(cont)
Note 14
Transactions with related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in note 6)
details of such transactions should be provided in this note. If there are no transactions to report, please
enter "None" in the relevant boxes.
14.1 Remuneration and benefits
Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee o
other related parties by the charity or any institution or company connected with i
Name of trustee or connected party
Legal authority (eg order,
governing document)
Amounts paid or benefit value
This year
Last year
€
14.2 Loans
Please give details of and amounts owing to or from the charity's trustees or other related parties by the
charity at the year end.
Name of trustee or
connected party
Legal authority
Amount owing
This year
Last year
Due to trustees and
related parties
Due from trustees
and related parties
14.3 Other transaction(s) with trustees or related parties
Please give details of any transaction undertaken by (or on behalf of the charity in which a trustee or
related party has a material interest.
Name of the trustee
Relationship to
or related party
charity
Description of the
transactions)
This year
Last year
€
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Section C
Notes to the accounts
(cont)
Note 15
Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provide a proper understanding of the accounts. If there is insufficient room here, please add a
separate sheet.
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