Trustees Report and Accounts for the Year Ended 31st December 2025
Charity Number 803461
- Trustees that served during the Period:
Chair Sandy Boden Treasurer Jon Pearce (Until February Gary Chin Secretary Angela Dowling Other Trustees Pat Apps Peter Browne Carole Blacher Celia Thompson Shirley Corney Laury Burr Linda Archibald Kay Harbridge (Co-opted 3 September 2025)
Unless noted above all above were appointed or re appointed at the Annual General Meeting held on the 15th April 2025 with the exception of Kay Harbridge who was co-opted on to the Committee from 3 September 2025.
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Contents:-
Annual Report for the Year Ended 31st December 2025
Contents:-
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|Trustees Certificate|- This page|
|Independent Examiner's report|- Page 2 & 3|
|Treasurer's Report|- Page 4|
|Statement of Financial Activities|- Page 5|
|Balance Sheet|- Page 6|
|Notes to the Accounts|- Page 7 & 8|
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Trustees certificate
The attached accounts were approved by the Trustees on 10th February 2026 and the Chair & Treasurer were authorised to sign them on the Trustee's behalf
Sandy Boden - Chair Gary Chin FCCA - Treasurer
Report of the Independent Examiner to the Members of the u3a Bromley
I report to the trustees on my examination of the accounts of the above charity for the year to 31st December 2025 which are set out on pages 6 to 9
Respective responsibilities of trustees and examiner
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
Basis of examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
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Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
a) the accounting records were not kept in accordance with Section 130 of the Charities Act or b) the accounts did not comply with the accounting records
c) the accounts did not comply with the applicable requirements concerning the form and content of
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.
Steve Woods - Independent Examiner
204 Eden Way Beckenham BR3 3DT
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Trustees & Treasurer's Report ~~uJaq~~
Structure, governance and management
The governing document of the charity is its constitution adopted on 28th November 1989 amended on the 16th March 2004 the 20 March 2018 and on the 27th July 2021.The trustees are the members of the Executive Committee, elected by the membership at Annual General Meetings (or occasionally co-opted). The charity is affiliated to the Third Age Trust (charity no. 288007), the national co- coordinating body for u3a groups.
Objectives and activities, achievements and performance
u3a Bromley is devoted to lifelong learning for the
Bi-monthly newsletters are sent to all members, reporting on the group’s activities and containing other items of interest. The invested funds detailed in the annual accounts are held as a reserve to guarantee the on-going provision of the public benefit secured by the charity.
Section 4 The Charities Act 2006
The trustees hereby confirm that they have complied with the duty in Section 4 The Charities Act 2006 to have due regard to public benefit guidance published by the Charities Commission.
Treasurer's Report
Our main sources of funds this year have been membership fees, contributions towards the cost of room hire and Gift aid tax refund, which was £4,489 The funds are used to pay for the Capitation Fees to the Third Age Trust for all members, to rent accommodation for group meetings, to finance the printing of newsletters and an interest group booklet and the postage of these to members and to pay the National Office for the postage of the National Newsletter to all members who have opted to receive it.
At the end of the year the u3a had reserves of £10,058, u3a's policy on reserves is to hold sufficient sums to enable it to meet its ongoing expenditures. The monies available to u3a is considered adequate but not excessive and will be used as its working capital. u3a will however monitor its reserves when setting its annual subscription to ensure that they do not increase unnecessarily. The Trustees have retained the Membership fee at £20 per annum for 2026.
The Trustees consider that the Charity is a going concern.
The Trustees continue to be mindful of their responsibilities and continues to use their best endeavours in ensuring that subscriptions are used wisely for the overall benefit of the members on
Gary Chin FCCA Honorary Treasurer & Trustee
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Statement of Financial Activities for the year ended 31st December 2025
| Incoming Resources | Note No. 31/12/2025 | Note No. 31/12/2025 | 31/12/2024 | 31/12/2024 |
|---|---|---|---|---|
| £ | £ | |||
| Subscription Income | 23,864 | 22,884 | ||
| Investment Income/Donations | 506 | 940 | ||
| Grant Income | 400 | - | ||
| Tax refunds | 4,489 | 3,598 | ||
| Income generated by Various Activities | 2 | 57,891 | 40,105 | |
| Income generated by Administration | 3 | 760 | 640 | |
| Total Income | £ | 87,909 £ |
£ | 68,168 £ |
| Resources Expended | ||||
| Resources expended by Various Activities | 2 | (55,312) | (36,317) | |
| Resources expended on Administration | 3 | (39,159) | (34,703) | |
| Total Expenditure | £( | 94,471) | (71,021) | |
| Net Deficit (2024=Deficit) for the year to 31/12/25 | (6,562) | (2,853) | ||
| Movement in Funds | ||||
| Brought forward from previous years | 16,620 | 19,473 | ||
| This years movement see above | (6,562) | (2,853) | ||
| Carried forward to next period | £ | 10,058 £ |
£ | 16,620 £ |
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Balance Sheet as at 31st December 2025
| Balance Sheet as at 31st December 2025 | |||||
|---|---|---|---|---|---|
| notes | 31/12/2025 | 31/12/2024 | |||
| £ | £ | ||||
| Fixed Assets:- | |||||
| Equipment at net book value brought forward | 3,222 | 1,548 | |||
| Additions at cost less sale proceeds | 1,874 | 2,479 | |||
| 5,096 | 4,027 | ||||
| Less Depreciation this year | 1,019 | 805 | |||
| Equipment at book value carried forward | 4,077 | 3,222 | |||
| Current Assets:- | |||||
| Debtors & prepayments | 0 | 0 | |||
| Cash in Hand | 0 | 0 | |||
| Balances at Banks & Building Society | |||||
| - Interest Bearing Accounts | 9,833 | 14,328 | |||
| - Current Accounts | 2,959 | 4,071 | |||
| - PayPal | 8,195 | 11,924 | |||
| - SumUp | 1,573 | 0 | |||
| Total current assets | 22,560 | 30,323 | |||
| Less Current Liabilities:- | |||||
| Subscriptions for 2026 received in advance | (16,579) | (16,925) | |||
| Total current liabilities | (16,579) | (16,925) | |||
| Net Current Assets/(Liabilities) | 5,980 | 13,398 | |||
| Total Assets | £ | 10,058 £ |
£ | 16,620 £ |
|
| Represented by:- | |||||
| Unrestricted Funds | 10,058 | £ | 16,620 £ |
||
| £ | 10,058 £ |
£ | 16,620 £ |
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Notes to the Accounts for the year to 31st December 2025 page 1
1) Accounting Policies
General
The Accounts have been prepared under the historic cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by
| 2) Groups Income & Expenditure. | Income | Expenses | Net | 2024 |
|---|---|---|---|---|
| Art Appreciation 1 | 1,300 | (455) | 845 | 209 |
| Bridge - Chicago | 2,270 | (2,142) | 128 | (103) |
| Camera Club | 146 | (175) | (29) | (105) |
| Classical Guitar | 576 | (576) | 0 | 17 |
| Computer Club | 350 | (315) | 35 | 265 |
| Folk Dancing | 600 | (600) | 0 | (50) |
| French | 0 | 0 | 0 | (30) |
| Gardening | 765 | (636) | 129 | 218 |
| Gardening all Hands | 3,127 | (2,874) | 253 | 0 |
| History through Biography | 556 | (468) | 88 | 456 |
| Keep Fit | 1,904 | (1,792) | 112 | 346 |
| Local Studies | 2,353 | (1,499) | 854 | 369 |
| Outings by public transport | 2,593 | (1,839) | 754 | 135 |
| Psychology | 984 | (418) | 566 | 200 |
| Science & Technology | 156 | (140) | 16 | (140) |
| Singing for Fun | 388 | (336) | 52 | 46 |
| Singing with Friends Memory Singers | 1,248 | (1,612) | (364) | (900) |
| Social Studies | 647 | (524) | 123 | 76 |
| Story Telling | 0 | 0 | 0 | 175 |
| Table tennis | 1,048 | (980) | 68 | 12 |
| Theatre Outings | 35,663 | (37,062) | (1,399) | 1,998 |
| Watercolour (P Hughes) | 0 | 0 | 0 | 0 |
| Watercolour Art Club (Starck) | 548 | (326) | 222 | 17 |
| Watercolour Art Club (St John) | 668 | (543) | 125 | 749 |
| Writing Course | 0 | 0 | 0 | (175) |
| Totals | 57,891 | (55,312) | 2,578 | 3,786 |
Note 1) Items in Brackets represent an excess of cost over income.
Note 2) Expenses include refunds where events have been cancelled
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Notes to the Accounts for the year to 31st December 2025 page 2
| 3) Administration Expenses | Income | Expenses | Net | 2024 |
|---|---|---|---|---|
| General Meetings & Diaries | 174 | (3,460) | (3,286) | (1,637) |
| Room Hire | (315) | (315) | (140) | |
| Capitation fees | (4,412) | (4,412) | (4,336) | |
| Bromley Newsletter | (13,543) | (13,543) | (13,967) | |
| Printing, postage, phone etc. | (929) | (929) | (763) | |
| Web site costs | (100) | (100) | (100) | |
| Social events | 576 | (919) | (343) | (896) |
| Support for Groups including January to April | (11,310) | (11,310) | (8,403) | |
| Third Age Matters Magazine | (1,552) | (1,552) | (1,361) | |
| Beacon | (1,232) | (1,232) | (1,147) | |
| PayPal fees | (293) | (293) | (398) | |
| Refunds/Donation/Grants | 410 | (75) | 335 | 10 |
| Sundry income & expenses | 0 | (118) | (118) | |
| Depreciation | (1,019) | (805) | (805) | |
| 1,160 | (39,159) | (37,904) | (34,062) |
4) Groups meeting in private houses etc
Many groups meet in private locations where they may be asked to contribute towards the costs of refreshments and similar expenses. The Trustees consider that the cost of collecting this information for inclusion in the accounts outweighs the benefits that would accrue to the members.
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