Charity registration number 1139882
Company registration number 07202683 (England and Wales)
WOODCHURCH WINDMILLS & FUN CLUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
WOODCHURCH WINDMILLS & FUN CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms K Thompson
Mrs A Bates
Ms K Stewart
Secretary
Mrs A Bates
Charity number
1139882
Company number
07202683
Registered office
18/20 Canterbury Road
Whitstable
Kent
CT5 4EY
Independent examiner
MMP Limited
64 High Street
Broadstairs
Kent
England
CT10 1JT
WOODCHURCH WINDMILLS & FUN CLUB
CONTENTS
Page
Trustees report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 10
WOODCHURCH WINDMILLS & FUN CLUB
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

OBJECTIVES AND ACTIVITIES
Objectives and activities

The charity's objects are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by offering appropriate play, education, care facilities and training courses, with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability so encouraging the study of the needs of such children and their families and promoting public interest in an recognition of such needs.

Public benefit statement
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities.

ACHIEVEMENT AND PERFORMANCE
The charity believes that it has had another successful year in providing a stimulating environment to promote each child's development ensuring their effective transition to school ready for their next journey. The preschool has been very busy, and the children have enjoyed all aspects of Woodchurch Windmills and Fun Club activities.
FINANCIAL REVIEW

Principal funding sources

The principle source of funding comes from Kent County Council. With the increase in children attending the pre-school this funding has increased.

Reserves policy

In accordance with the Charity Commission's guidance, the Trustees review on a regular basis the level of income reserves that it considers appropriate. At 31 March 2025, the trustees consider it appropriate to hold free reserves equivalent to at least six months expected general expenditure which is in the region of 2025:£59,250 (2024:£53,500). The unrestricted reserves at 31 March 2025 amounted to £64,622 (2024:£63,403).

FUTURE PLANS

The charity recognises the need to start fundraising again and making effective time to do this in order to continue to develop a rich and stimulating learning environment during challenging times ahead with the continuing financial crisis. There may be the need to increase private fees income, but Government local funding remains the main source of income for payroll costs.

WOODCHURCH WINDMILLS & FUN CLUB
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document

The charity is a company is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms K Thompson
Mrs A Bates
Ms K Stewart
Appointment of and retirement of Trustees

Trustees are appointed at any general meeting by ordinary resolution. A trustee appointed by resolution must retire at the next Annual General Meeting. There must be no less than 3 trustees and no maximum is stated. At each Annual General Meeting, one third of the trustees must retire from office, this excludes any trustee appointed by resolution since the previous Annual General Meeting.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Structure

Woodchurch Windmills and Fun Club was incorporated as a company limited by guarantee and not having a share capital under the Companies Act 2006 on 25 March 2010. Woodchurch Windmills and Fun Club is a registered charity, number 1139882 with effect from 18 January 2011.

The trustees r eport was approved by the Board of Trustees.

Ms K Thompson
Trustee
Dated: 31 October 2025
WOODCHURCH WINDMILLS & FUN CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WOODCHURCH WINDMILLS & FUN CLUB
- 3 -

I report to the trustees on my examination of the financial statements of Woodchurch Windmills & Fun Club (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements 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 financial statements 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 financial statements to be reached.

Claire Dean FCCA
MMP Limited
Chartered Certified Accountants
64 High Street
Broadstairs
Kent
CT10 1JT
Dated: 31 October 2025
WOODCHURCH WINDMILLS & FUN CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Charitable activities
3
122,551
113,696
Expenditure on:
Charitable activities
4
121,332
109,815
Net income for the year/
Net movement in funds
1,219
3,881
Fund balances at 1 April 2024
63,403
59,522
Fund balances at 31 March 2025
64,622
63,403

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
WOODCHURCH WINDMILLS & FUN CLUB
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 5 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
8
385
723
Current assets
Debtors
9
340
256
Cash at bank and in hand
66,743
65,526
67,083
65,782
Creditors: amounts falling due within one year
10
(2,846)
(3,102)
Net current assets
64,237
62,680
Total assets less current liabilities
64,622
63,403
Income funds
Unrestricted funds
64,622
63,403
64,622
63,403

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 31 October 2025
Ms K Thompson
Trustee
Company registration number 07202683
WOODCHURCH WINDMILLS & FUN CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
1
Accounting policies
Charity information

Woodchurch Windmills & Fun Club is a private company limited by guarantee incorporated in England and Wales. The registered office is 18/20 Canterbury Road, Whitstable, Kent, CT5 4EY.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
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.

WOODCHURCH WINDMILLS & FUN CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings and equipment
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Taxation
The charity is exempt from corporation tax on its charitable activities.
1.8

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.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Charitable activities

General fund

General fund

2025
2024
£
£
Sales within charitable activities
6,834
12,615
Services provided under contract
115,717
100,113
Other income
-
968
122,551
113,696
WOODCHURCH WINDMILLS & FUN CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
4
Charitable activities

General fund

General fund

2025
2024
£
£
Staff costs
99,592
92,524
Depreciation and impairment
338
395

Rent and rates

1,276
1,025

Insurance

743
720

Telephone

390
1,221

Sundries

1,350
909

Training costs

65
445

Repairs

8,726
2,352

Play equipment and activities

3,101
3,960

Consumables

228
154

Food and drink

1,857
2,181

Equipment hire

853
1,226
118,519
107,112
Share of support costs (see note 5)
2,813
2,703
121,332
109,815
5
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£

Accountancy and payroll

2,393
-
2,393
2,283
-
2,283

Bank charges

420
-
420
420
-
420
2,813
-
2,813
2,703
-
2,703
Analysed between
Charitable activities
2,813
-
2,813
2,703
-
2,703
6
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Trustees expenses

There were no trustees' expenses paid for the year ended 31 March 2025.

WOODCHURCH WINDMILLS & FUN CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
7
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Manager
1
1
Deputy manager
1
1
Early years practitioner
6
6
Total
8
8
Employment costs
2025
2024
£
£
Wages and salaries
99,592
92,524
There were no employees whose annual remuneration was more than £60,000.
8
Tangible fixed assets
Fixtures, fittings and equipment
£
Cost
At 1 April 2024
8,292
At 31 March 2025
8,292
Depreciation and impairment
At 1 April 2024
7,569
Depreciation charged in the year
338
At 31 March 2025
7,907
Carrying amount
At 31 March 2025
385
At 31 March 2024
723
9
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
340
256
WOODCHURCH WINDMILLS & FUN CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
10
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
840
685
Other creditors
168
636
Accruals and deferred income
1,838
1,781
2,846
3,102
11
Analysis of net assets between funds
Unrestricted funds
Unrestricted funds
2025
2024
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
385
723
Current assets/(liabilities)
64,237
62,680
64,622
63,403
12
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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