Linden Hall Community Centre Limited - Charities report

REGISTERED COMPANY NUMBER: 07322684 (England and Wales)

REGISTERED CHARITY NUMBER: 1148428

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Linden Hall Community Centre Limited

(A Company Limited by Guarantee)

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Statement of Financial Position

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of Linden Hall as registered with the Charities Commission are to:

1. Relieve the needs of people with long term health conditions associated with ageing, in any manner, which now or hereafter may be deemed by law to be charitable, with in the London Borough of Richmond Upon Thames.

2. Relieve the needs of people with disabilities, both mental and physical or learning difficulties, in any manner which now, or hereafter may be deemed by law to be charitable, within the London Borough of Richmond Upon Thames

3. Provide or assist in the provision of facilities in the interest,of social welfare for recreation or other leisure time occupation of individuals who have need for such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

Summary of Main Achievements for the Year

The Trustees of Linden Hall are proud that the hall serves 600 members of the public on a weekly basis, through our own activity provision and that of hall hirers.

In 2025 Linden Hall celebrated 50 years since the hall opened and where for 50 years we have continuously supported the local community from the young to the old. We celebrated with a very successful Open Day on May 17th, with local dignitaries and representatives from all of the charities we support.

We are proud to work with the following charities, Richmond upon Thames Gateway Club, providing weekly activities for adults with learning difficulties; The Real Junk Food Project and Surplus to Supper to avoid food waste and The Hampton Hygiene Bank providing storage and packing space in order that they can reduce Hygiene poverty in the immediate area. Our hall is now hired out to nearly full capacity with outside hirers using the hall for social and fitness activities

Public benefit

In shaping the objectives of the year and planning the activities, the Trustees have considered the Charity Commission's guidance on public benefit and fee charging. The Trustees do not. receive fees or expenses and any costs are tightly controlled.

FINANCIAL REVIEW

Financial position

The Trustees have carried out a financial review of Linden Hall Community Centre Limited and are satisfied with the performance of the charity.

Income has been derived almost entirely from grants, and ongoing CILS contract payments.

A grant of £35,000 (2024: £35,000) was received from The Hampton Fund to fund ongoing costs.

Linden Hall received £69,223 (2024: £56985) in CILS paid via Age UKfor community based services of which £39,000 was paid back to the Council in rent.

An additional £1600 was received from LBRUT this was a Full of Life grant which was used to set up our Monday Carpet Bowls sessions

The Trustees would like to express their gratitude to the Hampton Fund and to Richmond upon Thames Council for their ongoing support without which we would be unable to continue with all of our activities. We would also like to thank Age Uk who administer the Cils (LBRUT) fund

Income on Hall Hire has been up and down as we have lost some hirers but gained others We are back to almost full capacity on hall hire with takings of £42,297 (2024 - £38,710).

Reserves policy

At the end of March 2025, the charity's reserves stood at £148476 (2024: £120,793) of which £32,086 (2024: £33,140) represents restricted funds.

Restricted funds represent £22189 from the Hampton Fund which is to cover the managers salary April 2025 to December 2025. £9897 from Cils which is apportioned to April 25 to October 25 when the new contract begins

The Trustees believe that keeping unrestricted reserves at a level equivalent to three months of average expenditure to include wages, will allow the charity to cover the shortfall of any contract payments whilst still being able to carry out its commitments to its beneficiaries.

The reserves policy is reviewed on an annual basis and adjustments to the levels considered appropriate are made accordingly.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Linden Hall Community Centre Limited is a company limited by guarantee, governed by its Memorandum and Articles of Association. It was incorporated on 22 July 2010 and is registered at Companies House (no. 07322684). It is registered as a charity with the Charity Commission (no. 1148428).

Recruitment and appointment of new trustees

The Articles of Association allow for a minimum of 3 Trustees but there is no further restriction to the number of Trustees. Trustees serve for a period of three years, with one third standing down each year. Those Trustees standing down can be put forward for re-election.

Trustees are recruited from volunteers at Linden Hall and at least one local Councillor is suggested as a Trustee at any one time by our local Council, The London Borough of Richmond.

New Trustees are provided with appropriate guidance from the Charity Commission and other relevant bodies and a statement of accounts.

All Trustees are encouraged to attend appropriate external events where these will facilitate the

undertaking of their role.

Organisational structure

Linden Hall Community Centre Limited operational functions have been carried out during the year by Community Centre Manager Thomas Hayler and Activities Co-ordinator Jo Sidway . They operated under the guidance of the Trustees/Directors, through the Chair of Trustees, Janet Fisher.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07322684 (England and Wales)

Registered Charity number

1148428

Registered office

Linden Hall

Linden Road

Hampton

Middlesex

TW12 2JG

Trustees

J A W Elloy Retired

J Fisher Retired

E Foster Fund Raiser

H F Glassup Retired

J Merritt Retired

S Nicholson Local Councillor

K G Sim Retired

Company Secretary

Independent Examiner

Mark Blackwell

MHR Consultancy Limited

Ferneberga House

Alexandra Road

Farnborough

Hampshire

GU14 6DQ

Approved by order of the board of trustees on 31 July 2025 and signed on its behalf by:

J Fisher - Trustee

Independent examiner's report to the trustees of Linden Hall Community Centre Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Mark Blackwell

The Chartered Institute of Management Accountants

MHR Consultancy Limited

Ferneberga House

Alexandra Road

Farnborough

Hampshire

GU14 6DQ

31 July 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,855

-

3,855

1,964

Charitable activities

Charitable Activities

79,684

54,100

133,784

111,429

Other trading activities

2

66,792

-

66,792

64,132

Investment income

3

3,562

-

3,562

2,139

Total

153,893

54,100

207,993

179,664

EXPENDITURE ON

Charitable activities

Charitable Activities

125,156

55,154

180,310

161,726

NET INCOME/(EXPENDITURE)

28,737

(1,054

)

27,683

17,938

RECONCILIATION OF FUNDS

Total funds brought forward

87,653

33,140

120,793

102,855

TOTAL FUNDS CARRIED FORWARD

116,390

32,086

148,476

120,793

31.3.25

31.3.24

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

8

1

-

1

1,198

CURRENT ASSETS

Debtors

9

11,050

-

11,050

12,367

Cash at bank and in hand

151,590

32,086

183,676

154,965

162,640

32,086

194,726

167,332

CREDITORS

Amounts falling due within one year

10

(46,251

)

-

(46,251

)

(47,737

)

NET CURRENT ASSETS

116,389

32,086

148,475

119,595

TOTAL ASSETS LESS CURRENT LIABILITIES

116,390

32,086

148,476

120,793

NET ASSETS

116,390

32,086

148,476

120,793

FUNDS

11

Unrestricted funds

116,390

87,653

Restricted funds

32,086

33,140

TOTAL FUNDS

148,476

120,793

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 31 July 2025 and were signed on its behalf by:

J Fisher - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

Fundraising events

2,110

2,575

Activities

14,073

13,298

Services

5,293

6,457

Hall Hire

42,297

38,710

Refreshments

2,029

1,872

Other

990

1,220

66,792

64,132

3.	INVESTMENT INCOME

31.3.25

31.3.24

£

Interest receivable - trading

3,562

2,139

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

Depreciation - owned assets

1,197

1,198

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Staff

4

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

1,964

-

1,964

Charitable activities

Charitable Activities

64,734

46,695

111,429

Other trading activities

64,132

-

64,132

Investment income

2,139

-

2,139

Total

132,969

46,695

179,664

EXPENDITURE ON

Charitable activities

Charitable Activities

120,004

41,722

161,726

NET INCOME

12,965

4,973

17,938

RECONCILIATION OF FUNDS

Total funds brought forward

74,688

28,167

102,855

TOTAL FUNDS CARRIED FORWARD

87,653

33,140

120,793

8.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024 and 31 March 2025

10,507

DEPRECIATION

At 1 April 2024

9,309

Charge for year

1,197

At 31 March 2025

10,506

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1,198

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

1,300

2,523

Other debtors

-

94

Prepayments

9,750

11,050

12,367

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

5,091

6,577

Accrued expenses

41,160

46,251

47,737

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General fund

87,653

28,737

116,390

Restricted funds

Hampton Fund

22,268

(79

)

22,189

LBRUT

10,872

(975

)

9,897

33,140

(1,054

)

32,086

TOTAL FUNDS

120,793

27,683

148,476

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

153,893

(125,156

)

28,737

Restricted funds

Hampton Fund

52,500

(52,579

)

(79

)

LBRUT

1,600

(2,575

)

(975

)

54,100

(55,154

)

(1,054

)

TOTAL FUNDS

207,993

(180,310

)

27,683

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General fund

74,688

12,965

87,653

Restricted funds

Hampton Fund

22,847

(579

)

22,268

LBRUT

5,320

5,552

10,872

28,167

4,973

33,140

TOTAL FUNDS

102,855

17,938

120,793

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

132,969

(120,004

)

12,965

Restricted funds

Hampton Fund

36,600

(37,179

)

(579

)

LBRUT

10,095

(4,543

)

5,552

46,695

(41,722

)

4,973

TOTAL FUNDS

179,664

(161,726

)

17,938

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.23

in funds

31.3.25

£

Unrestricted funds

General fund

74,688

41,702

116,390

Restricted funds

Hampton Fund

22,847

(658

)

22,189

LBRUT

5,320

4,577

9,897

28,167

3,919

32,086

TOTAL FUNDS

102,855

45,621

148,476

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

286,862

(245,160

)

41,702

Restricted funds

Hampton Fund

89,100

(89,758

)

(658

)

LBRUT

11,695

(7,118

)

4,577

100,795

(96,876

)

3,919

TOTAL FUNDS

387,657

(342,036

)

45,621

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.