REGISTERED COMPANY NUMBER: 05047006 (England and Wales)

REGISTERED CHARITY NUMBER: 1104526

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PENTON COMMUNITY AND SOCIAL CLUB LIMITED

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

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 2026. 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 company has continued to operate the community centre at Penton Park and its objects continue to be to provide facilities for the social welfare and to improve the life and conditions of the inhabitants of Penton Park.

Significant activities

This year, essential repairs to external guttering, and re-alignment of a section of floor were carried out. We are grateful to Chertsey Combined Chanties and the Community Foundation for Surrey for kindly contributing to the guttering project with their grants.

Financial assets are down at the end of the year, due mainly to a reduction in bar income. Drinking habits have changed considerably over the years, particularly since Covid, so income from the Trading arm (bar) can no longer be relied upon as a major source of income. To this end, daytime activities are becoming increasingly well attended, and will continue to be reviewed and increased in the future.

Membership numbers continue to increase, finishing the year at 270. Associate members (non-residents) remains capped at 25% of the total, and there is now a waiting list.

Members are playing their part, continuing to support the club through raffles, lotteries, coffee mornings, etc. The club depends totally on the support of its members and we are grateful for their continuing loyalty.

FUTURE PLANS

The directors do not propose any major changes to either the objects or the operation of the company and charity.

Trustees will wish to increase the annual membership fee for the coming year, as well as continuing to review activity charges.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity 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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05047006 (England and Wales)

Registered Charity number

1104526

Registered office

Penton Park Club

Chertsey

Surrey

KT16 8QP

Trustees

Mrs D Clarke Director (resigned 12.2.26)

Ms S Dally Director

C J Liddle Director

Mrs M L Power Director

Mrs S Hutchinson Secretary

Ms A M Stocks Director

A Wrake Director (resigned 20.5.25)

R Buono Director

Ms Y Gary Director

Company Secretary

Mrs S Hutchinson

Independent Examiner

Mary E Ryan

Ark Accountancy Limited

Chartered Certified Accountant

56-58 High Street

Ewell

Epsom

Surrey

KT17 1RW

Members

Members are those individuals who have paid the annual subscription for the current year. In the event of the charitable company being wound up the liability of the members and those person who had been members up to one year before the winding up is limited to £10.

Approved by order of the board of trustees on 19 May 2026 and signed on its behalf by:

Ms A M Stocks - Trustee

Independent examiner's report to the trustees of PENTON COMMUNITY AND SOCIAL CLUB LIMITED ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

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.

Mary E Ryan

Ark Accountancy Limited

Chartered Certified Accountant

56-58 High Street

Ewell

Epsom

Surrey

KT17 1RW

19 May 2026

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

8,629

-

8,629

5,559

Charitable activities

Bar Sales, Community & Social Events

103,398

7,000

110,398

96,760

Other trading activities

2

40,152

-

40,152

45,558

Investment income

3

423

-

423

532

Total

152,602

7,000

159,602

148,409

EXPENDITURE ON

Raising funds

43,048

-

43,048

43,500

Charitable activities

Bar Sales, Community & Social Events

110,874

7,114

117,988

106,348

Total

153,922

7,114

161,036

149,848

NET INCOME/(EXPENDITURE)

(1,320

)

(114

)

(1,434

)

(1,439

)

Transfers between funds

11

(114

)

114

-

-

Net movement in funds

(1,434

)

-

(1,434

)

(1,439

)

RECONCILIATION OF FUNDS

Total funds brought forward

27,804

-

27,804

29,243

TOTAL FUNDS CARRIED FORWARD

26,370

-

26,370

27,804

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

6,850

-

6,850

7,640

CURRENT ASSETS

Stocks

9

5,198

-

5,198

3,157

Cash at bank and in hand

21,464

-

21,464

24,898

26,662

-

26,662

28,055

CREDITORS

Amounts falling due within one year

10

(7,142

)

-

(7,142

)

(7,891

)

NET CURRENT ASSETS

19,520

-

19,520

20,164

TOTAL ASSETS LESS CURRENT LIABILITIES

26,370

-

26,370

27,804

NET ASSETS

26,370

-

26,370

27,804

FUNDS

11

Unrestricted funds

26,370

27,804

TOTAL FUNDS

26,370

27,804

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 19 May 2026 and were signed on its behalf by:

A M Stocks - 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

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

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.	OTHER TRADING ACTIVITIES

31.3.26

31.3.25

£

£

Gaming machines, pool

9,521

23,760

Lotteries, raffles

10,554

7,695

Memberships, Golden Ball & other income

20,077

14,103

40,152

45,558

3.	INVESTMENT INCOME

31.3.26

31.3.25

£

£

Deposit account interest

423

532

4.	NET INCOME/(EXPENDITURE)

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

31.3.26

31.3.25

£

£

Depreciation - owned assets

790

969

Hire of plant and machinery

6,973

11,588

Other operating leases

2,331

2,399

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

6.	STAFF COSTS

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

31.3.26

31.3.25

Bar staff

7

8

Cleaner

1

1

8

9

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

5,505

54

5,559

Charitable activities

Bar Sales, Community & Social Events

96,760

-

96,760

Other trading activities

47,022

(1,464

)

45,558

Investment income

532

-

532

Total

149,819

(1,410

)

148,409

EXPENDITURE ON

Raising funds

43,500

-

43,500

Charitable activities

Bar Sales, Community & Social Events

106,218

130

106,348

Total

149,718

130

149,848

NET INCOME/(EXPENDITURE)

101

(1,540

)

(1,439

)

Transfers between funds

(1,540

)

1,540

-

Net movement in funds

(1,439

)

-

(1,439

)

RECONCILIATION OF FUNDS

Total funds brought forward

29,243

-

29,243

TOTAL FUNDS CARRIED FORWARD

27,804

-

27,804

8.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 April 2025 and 31 March 2026

10,148

9,430

19,578

DEPRECIATION

At 1 April 2025

4,654

7,284

11,938

Charge for year

254

536

790

At 31 March 2026

4,908

7,820

12,728

NET BOOK VALUE

At 31 March 2026

5,240

1,610

6,850

At 31 March 2025

5,494

2,146

7,640

9.

STOCKS

31.3.26

31.3.25

£

£

Stocks

5,198

3,157

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

617

-

Tax

1,026

1,174

Social security and other taxes

1,299

726

VAT

2,455

2,859

Other creditors

645

2,032

Accrued expenses

1,100

1,100

7,142

7,891

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.25

in funds

funds

31.3.26

£

£

£

£

Unrestricted funds

General fund

27,804

(1,320

)

(114

)

26,370

Restricted funds

Bowls Club 'Woody'

-

(114

)

114

-

TOTAL FUNDS

27,804

(1,434

)

-

26,370

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

152,602

(153,922

)

(1,320

)

Restricted funds

Bowls Club 'Woody'

-

(114

)

(114

)

Guttering fund

7,000

(7,000

)

-

7,000

(7,114

)

(114

)

TOTAL FUNDS

159,602

(161,036

)

(1,434

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

29,243

101

(1,540

)

27,804

Restricted funds

Bowls Club 'Woody'

-

(76

)

76

-

Bingo sundries

-

(1,464

)

1,464

-

-

(1,540

)

1,540

-

TOTAL FUNDS

29,243

(1,439

)

-

27,804

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

149,819

(149,718

)

101

Restricted funds

Bowls Club 'Woody'

54

(130

)

(76

)

Bingo sundries

(1,464

)

-

(1,464

)

(1,410

)

(130

)

(1,540

)

TOTAL FUNDS

148,409

(149,848

)

(1,439

)

12.	RELATED PARTY DISCLOSURES

The club is established for the use of members and their guests and therefore the majority of the transactions are with related parties

13.	GROUP ACCOUNTS

These accounts are the consolidated accounts of the company and its trading subsidiary, Penton Park Trading Ltd