Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 No description of principal activity true 1 March 2025 28 February 2026 28 February 2026 05015149 Mr P N Dunning Mrs R L Botham Mrs J Cloke Mr P N Dunning Mrs B Herring Mr J E Walker 1108051 true false false false false false Charitable activities true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05015149 2025-02-28 05015149 2026-02-28 05015149 2025-03-01 2026-02-28 05015149 frs-core:CurrentFinancialInstruments 2026-02-28 05015149 frs-core:FurnitureFittings 2026-02-28 05015149 frs-core:FurnitureFittings 2025-03-01 2026-02-28 05015149 frs-core:FurnitureFittings 2025-02-28 05015149 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 05015149 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 05015149 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 05015149 frs-char:CharitableCompanyLimitedByGuarantee 2025-03-01 2026-02-28 05015149 frs-bus:FullAccounts 2025-03-01 2026-02-28 05015149 frs-bus:MediumEntities 2025-03-01 2026-02-28 05015149 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05015149 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 05015149 frs-char:TotalUnrestrictedFunds 2025-02-28 05015149 frs-char:TotalUnrestrictedFunds 2026-02-28 05015149 frs-char:TotalUnrestrictedFunds 2025-03-01 2026-02-28 05015149 frs-char:TotalRestrictedIncomeFunds 2025-02-28 05015149 frs-char:TotalRestrictedIncomeFunds 2026-02-28 05015149 frs-char:TotalRestrictedIncomeFunds 2025-03-01 2026-02-28 05015149 frs-char:UnrestrictedFundsGeneral 2025-02-28 05015149 frs-char:UnrestrictedFundsGeneral 2025-03-01 2026-02-28 05015149 frs-char:UnrestrictedFundsGeneral 2026-02-28 05015149 frs-char:IndependentExaminationCharity 2025-03-01 2026-02-28 05015149 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 05015149 frs-bus:CompanySecretary2 2025-03-01 2026-02-28 05015149 frs-countries:EnglandWales 2025-03-01 2026-02-28 05015149 frs-char:Trustee1 2025-03-01 2026-02-28 05015149 frs-char:Trustee2 2025-03-01 2026-02-28 05015149 frs-char:Trustee3 2025-03-01 2026-02-28 05015149 frs-char:Trustee4 2025-03-01 2026-02-28 05015149 frs-char:Trustee5 2025-03-01 2026-02-28 05015149 frs-char:Trustee6 2025-03-01 2026-02-28 05015149 frs-char:Trustee7 2025-03-01 2026-02-28 05015149 frs-char:Trustee8 2025-03-01 2026-02-28 05015149 frs-char:Trustee9 2025-03-01 2026-02-28 05015149 frs-char:Activity1 2025-03-01 2026-02-28 05015149 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-03-01 2026-02-28 05015149 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2025-03-01 2026-02-28 05015149 2024-02-29 05015149 2025-02-28 05015149 2024-03-01 2025-02-28 05015149 frs-core:CurrentFinancialInstruments 2025-02-28 05015149 frs-char:TotalUnrestrictedFunds 2024-02-29 05015149 frs-char:TotalUnrestrictedFunds 2025-02-28 05015149 frs-char:TotalUnrestrictedFunds 2024-03-01 2025-02-28 05015149 frs-char:TotalRestrictedIncomeFunds 2024-02-29 05015149 frs-char:TotalRestrictedIncomeFunds 2025-02-28 05015149 frs-char:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 05015149 frs-char:UnrestrictedFundsGeneral 2024-02-29 05015149 frs-char:UnrestrictedFundsGeneral 2024-03-01 2025-02-28 05015149 frs-char:UnrestrictedFundsGeneral 2025-02-28 05015149 frs-char:Activity1 2024-03-01 2025-02-28 05015149 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-03-01 2025-02-28 05015149 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-03-01 2025-02-28
Company registration number: 05015149
Charity registration number: 1108051
Bungay Community Centre
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2026
Bungay Community Centre
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7—8
Notes to the Financial Statements | 9—15

Page 1
Bungay Community Centre
Company No. 05015149
Trustees' Report For The Year Ended 28 February 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 28 February 2026.
Objectives and Activities
Aims and Objectives
To promote the beneift of the inhabitants of Bungay and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants
Public Benefit
We continue to be mainly a space for people to hire to put on their own events, whether it is classes, clubs, music or social occasions such as parties. We have yet to host a wedding reception.
At the beginning of February we hosted – with the assistance of Bungay Cricket Club – an inaugural Winter Beer Festival. In fairness they took on much of the organisation. It proved so successful another has been booked for 2027.
We have instigated a Friday Quiz night, which is proving popular with people, some of whom attend regularly. The purpose is to make an offering to the Community, not necessarily for it to be a fund raiser.
Plans are underway both for another Family Fun Day in May and for a Ceilidh, which will be during August. There will be no entry charge for the former and families can have a free afternoon out with entertainment. The entry fee for the Ceilidh is minimal, fulfilling our desire to offer community based activities and encourage as many people and families as possible to attend.
Our EV chargers, sponsored by Suffolk County Council and which will be available for public use will be installed shortly.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
We have continued to improve the building and equipment which is available for hirers. This year we have purchased a white board which is well used by the educational groups which are regular hirers. We have had the air vents in the main hall sealed off, making the air conditioning more effective and lessening the noise levels outside.
Page 1
Page 2
Bungay Community Centre
Trustees' Report (continued)
For The Year Ended 28 February 2026
Reference and Administrative Details
Trustees
Mrs A J Adams (resigned 14/01/2026)
Mrs R L Botham
Mrs J Cloke
Mr P N Dunning
Mrs B Herring
Mr J E Walker
M Evans (resigned 14/01/2026)
J H Green (resigned 10/01/2026)
Mr J Collins (appointed 14/08/2025) (resigned 01/01/2026)
Company Secretaries
Mr P N Dunning (appointed 14/01/2026)
M Evans (resigned 14/01/2026)
Charity Number
1108051
Company Number
05015149
Independent Examiner
J P Van Dijk
Van Dijk Accountants
11 Trinity Street
Bungay
Suffolk
NR35 1EH
Page 2
Page 3
Bungay Community Centre
Trustees' Report (continued)
For The Year Ended 28 February 2026
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr J E Walker Trustee
30/06/2026

Page 3
Page 4
Bungay Community Centre
Independent Examiner's Report to the Trustees of Bungay Community Centre
For The Year Ended 28 February 2026
Independent Examiner's Report to the Trustees of Bungay Community Centre
I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2026.
Responsibilities and Basis of Report
As the charity 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.
J P Van Dijk
30/06/2026
11 Trinity Street
Bungay
Suffolk
NR35 1EH
Page 4
Page 5
Bungay Community Centre
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 853 | - | 853 | 50,790
Charitable activities: |
Charitable activities |  | 47,406 | - | 47,406 | 36,354
Investments | 4 | 2,723 | - | 2,723 | 1,486
|  | 50,982 | - | 50,982 | 88,630
EXPENDITURE ON:
Raising funds | 6 | 1 | (1 ) | - | 1
Charitable activities: | 6
Charitable activities |  | (81,518 ) | (855 ) | (82,373 ) | (73,823 )
|  | (81,517 ) | (856 ) | (82,373 ) | (73,822 )
NET (EXPENDITURE)/INCOME |  | (30,535 ) | (856 ) | (31,391 ) | 14,808
NET MOVEMENT IN FUNDS |  | (30,535 ) | (856 ) | (31,391 ) | 14,808
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 972,989 | 2,047 | 975,036 | 960,228
TOTAL FUNDS CARRIED FORWARD | 14 | 942,454 | 1,191 | 943,645 | 975,036

The notes on pages 9 to 13 form part of these financial statements.
Page 5
Page 6
Bungay Community Centre
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 50,790 | - | 50,790
Charitable activities: |
Charitable activities |  | 36,354 | - | 36,354
Investments | 4 | 1,486 | - | 1,486
|  | 88,630 | - | 88,630
EXPENDITURE ON:
Raising funds | 6 | - | 1 | 1
Charitable activities: | 6
Charitable activities |  | (73,288 ) | (535 ) | (73,823 )
|  | (73,288 ) | (534 ) | (73,822 )
NET INCOME |  | 15,342 | (534 ) | 14,808
NET MOVEMENT IN FUNDS |  | 15,342 | (534 ) | 14,808
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 957,647 | 2,581 | 960,228
TOTAL FUNDS CARRIED FORWARD | 14 | 972,989 | 2,047 | 975,036

The notes on pages 9 to 13 form part of these financial statements.
Page 6
Page 7
Bungay Community Centre
Balance Sheet
As At 28 February 2026
Balance Sheet

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 10 | 865,429 | - | 865,429 | 897,425
|  | 865,429 | - | 865,429 | 897,425
CURRENT ASSETS
Stocks | 11 | 1,529 | - | 1,529 | 923
Debtors | 12 | 1,022 | - | 1,022 | 469
Cash at bank and in hand |  | 76,545 | 1,192 | 77,737 | 77,614
|  | 79,096 | 1,192 | 80,288 | 79,006
Creditors: Amounts Falling Due Within One Year | 13 | (2,071 ) | (1 ) | (2,072 ) | (1,395 )
NET CURRENT ASSETS (LIABILITIES) |  | 77,025 | 1,191 | 78,216 | 77,611
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 942,454 | 1,191 | 943,645 | 975,036
NET ASSETS |  | 942,454 | 1,191 | 943,645 | 975,036
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 1,191 | 2,047
Unrestricted Funds |  |  |  | 942,454 | 972,989
TOTAL FUNDS | 14 |  |  | 943,645 | 975,036

Page 7
Page 8
Bungay Community Centre
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr J E Walker Trustee
30/06/2026

The notes on pages 9 to 13 form part of these financial statements.
Page 8
Page 9
Bungay Community Centre
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Bungay Community Centre is a company limited by guarantee, incorporated in England & Wales, registered number 05015149 and registered charity number 1108051 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
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 measure reliably.
2.3. Resources Expended
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | In accordance with the property
Fixtures & Fittings | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Page 9
Page 10
Bungay Community Centre
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 853 | 50,790

4. Investment Income

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 2,723 | 1,486

5. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):

| 2026 | 2025
--- | --- | ---
| £ | £
Bad debts | - | 24
Depreciation of tangible fixed assets - owned | 36,576 | 34,563

6. Analysis of Expenditure

|  |  | 2026
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 7 ) | Total
| £ | £ | £
Charitable activities | 6,009 | 76,364 | 82,373

Page 10
Page 11
Bungay Community Centre
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | - | (1 ) | (1 )
Charitable activities | 2,722 | 71,101 | 73,823
| 2,722 | 71,100 | 73,822

7. Support Costs

| 2026
--- | ---
| Charitable activities
| £
Premises expenses | 13,805
General administration | 25,983
Depreciation | 36,576
| 76,364

|  |  | 2025
--- | --- | --- | ---
| Raising funds | Charitable activities | Total
| £ | £ | £
Premises expenses | - | 22,525 | 22,525
General administration | (1) | 14,013 | 14,012
Depreciation | - | 34,563 | 34,563
| (1 ) | 71,101 | 71,100

8. Independent Examiner's Remuneration

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 1,080 |  | 720

9. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
- -
Page 11
Page 12
Bungay Community Centre
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
10. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 March 2025 | 885,128 | 117,872 | 1,003,000
Additions | - | 4,580 | 4,580
As at 28 February 2026 | 885,128 | 122,452 | 1,007,580
Depreciation
As at 1 March 2025 | 65,637 | 39,938 | 105,575
Provided during the period | 16,390 | 20,186 | 36,576
As at 28 February 2026 | 82,027 | 60,124 | 142,151
Net Book Value
As at 28 February 2026 | 803,101 | 62,328 | 865,429
As at 1 March 2025 | 819,491 | 77,934 | 897,425

11. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,529 |  | 923

12. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,022 |  | 469

13. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,172 |  | 675
Accruals and deferred income | 900 |  | 720
| 2,072 |  | 1,395

Page 12
Page 13
Bungay Community Centre
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
14. Movement in Funds

| As at 1 March 2025 | Income | Expenditure | As at 28 February 2026
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 972,989 | 50,982 | (81,517 ) | 942,454
Restricted funds
Restricted | 2,047 | - | (856 ) | 1,191
Total funds | 975,036 | 50,982 | (82,373 ) | 943,645

| As at 1 March 2024 | Income | Expenditure | As at 28 February 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 957,647 | 88,630 | (73,288 ) | 972,989
Restricted funds
Restricted | 2,581 | - | (534 ) | 2,047
Total funds | 960,228 | 88,630 | (73,822 ) | 975,036

15. Transactions with Trustees
No trustee expenses have been incurred.
16. Related Party Disclosures
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 13
Page 14
Bungay Community Centre
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 853 | 50,790
| 853 | 50,790
Charitable Activities:
Charitable activities
Hirings | 35,497 | 32,295
Bar and food sales | 11,710 | 4,059
Gardening | 199 | -
| 47,406 | 36,354
Investments
Bank interest receivable | 2,723 | 1,486
| 2,723 | 1,486
| 50,982 | 88,630
EXPENDITURE ON:
Raising funds
General expenses | - | 1
| - | 1
Charitable Activities:
Charitable activities
Opening stock and work in progress | (923) | (289)
Bar and hospitality costs | (6,615) | (3,356)
Closing stock and work in progress | 1,529 | 923
Rent | (2,028) | (710)
Light and heat | (1,189) | (6,253)
Waste and cleaning | (728) | (4,140)
Caretaking | (9,860) | (10,970)
Other premises costs | - | (452)
Hire of equipment | (547) | (43)
Repairs, renewals and maintenance | (5,495) | (7,055)
Insurance | - | (1,949)
Printing, postage and stationery | (741) | (677)
Advertising and marketing costs | - | (438)
Independent examiner's fees | (1,080) | (720)

...CONTINUED
Page 14
Page 15
Bungay Community Centre
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 28 February 2026

Professional fees | (1,170) | (1,401)
Subscriptions and licences | (597) | (920)
Admin labour | (13,100) | -
Bad debts written off | - | (24)
General expenses | (3,253) | (786)
Depreciation of fixtures and fittings | (20,186) | (17,839)
Depreciation of freehold land and property | (16,390) | (16,724)
| (82,373) | (73,823)
| (82,373) | (73,822)
NET (EXPENDITURE)/INCOME | (31,391) | 14,808
--- | --- | ---

Page 15