REGISTERED COMPANY NUMBER: 05399962 (England and Wales)

REGISTERED CHARITY NUMBER: 1109876

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

EDENBRIDGE HOLIDAY ACTIVITIES SCHEME

LIMITED

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

12

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 31st December 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

On 1 July 2005 the company took over the assets and activities of the Edenbridge Holiday Activities Scheme, a charity which was formed in December 1992.

The objectives of the charity are to support children aged between five and eighteen years from deprived and underprivileged homes in the interest of social welfare through the provision of activities or making grants of money for providing or paying for activities out of school hours.

Significant activities

During 2025 Edenbridge Holiday Activity Scheme (EHAS) has supported Edenbridge Primary School's (EPS) 4 week holiday club programme by sponsoring children from low income families to attend as well as arranging funding of many activities at these clubs.

In addition EHAS sponsored a variety of activities for these children and their families, including carers, in the school holidays.

EHAS also ensure that all children in year 6 at EPS are able to attend the school residential trip by offering financial support to those families who need it.

In these difficult economic times the number of children and families in need of our support has increased.

Public benefit

In planning and executing the work of the charity, the trustees have complied with their duty to have due regard to the Charity Commissioners guidance on public benefit.

FINANCIAL REVIEW

Principal funding sources

The trust is funded by grants, donations and fundraising activities. Some annual awards are received.

Investment policy and objectives

Any surplus funds are held on bank deposit.

Reserves policy

The trustees have examined the charity's requirements for reserves in the light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should approximately equate to 12 months expenditure.

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.

The organisation is a charitable company, limited by guarantee and incorporated on 21st March 2005. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of new trustees

The directors of the company are also trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association, one third of the directors are required to retire by rotation at each Annual General Meeting. Accordingly Mr Simon Randall and Juliet Townsend retire by rotation and offer themselves for re-election.

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.

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the trust, and are satisfied that systems are in place to mitigate exposure to the major risks. In particular the charity is obliged to comply with child protection legislation and all such procedures are adhered to. The EHAS manager and all the trustees have undertaken DBS checks and subscribe to the annual updates service.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05399962 (England and Wales)

Registered Charity number

1109876

Registered office

The Old Vicarage

Moorden Lane

Chiddingstone Causeway

Tonbridge

Kent

TN11 8JE

Trustees

Mrs Serena Rosemary Barker

Mrs Chloe Way (resigned 31.3.2025)

Mrs Deborah Seth

Juliet Townsend (appointed 31.3.2025)

Ursula Howard-Sneyd (appointed 31.3.2025)

Fiona Mackenzie

Simon Bruxner Randall (appointed 6.10.2025)

Independent Examiner

I J Currie

Currie Accountancy Services

First Floor

13a High Street

Edenbridge

Kent

TN8 5AB

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 2nd September 2026 and signed on its behalf by:

Mrs Deborah Seth - Trustee

Independent examiner's report to the trustees of Edenbridge Holiday Activities Scheme Limited ('the Company')

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

I J Currie

The Institute of Chartered Accountants in England and Wales

Currie Accountancy Services

First Floor

13a High Street

Edenbridge

Kent

TN8 5AB

2nd September 2026

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

as restated

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

27,000

2,470

29,470

30,265

Other trading activities

2

6,841

-

6,841

-

Investment income

3

493

-

493

516

Total

34,334

2,470

36,804

30,781

EXPENDITURE ON

Raising funds

3,181

-

3,181

-

Charitable activities

Camps and trips

109

2,470

2,579

5,563

Holiday clubs

23,941

-

23,941

22,725

After school activities

343

-

343

285

Other

270

-

270

220

Total

27,844

2,470

30,314

28,793

NET INCOME

6,490

-

6,490

1,988

RECONCILIATION OF FUNDS

Total funds brought forward

As previously reported

24,229

-

24,229

22,832

Prior year adjustment

7

591

-

591

-

As restated

24,820

-

24,820

22,832

TOTAL FUNDS CARRIED FORWARD

31,310

-

31,310

24,820

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

as restated

Notes

£

£

£

£

CURRENT ASSETS

Debtors

8

1,749

-

1,749

783

Cash at bank and in hand

30,191

-

30,191

25,362

31,940

-

31,940

26,145

CREDITORS

Amounts falling due within one year

9

(630

)

-

(630

)

(1,325

)

NET CURRENT ASSETS

31,310

-

31,310

24,820

TOTAL ASSETS LESS CURRENT LIABILITIES

31,310

-

31,310

24,820

NET ASSETS

31,310

-

31,310

24,820

FUNDS

10

Unrestricted funds

31,310

24,820

TOTAL FUNDS

31,310

24,820

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 2nd September 2026 and were signed on its behalf by:

Mrs Deborah Seth - 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.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

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.

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.

2.	OTHER TRADING ACTIVITIES

2025

2024

as restated

£

£

Fundraising events

6,841

-

3.	INVESTMENT INCOME

2025

2024

as restated

£

£

Deposit account interest

493

516

4.	TRUSTEES' REMUNERATION AND BENEFITS

No trustees remuneration or other benefits were paid for the years ended 31st December 2025 or 2024. No trustee or other person related to the charity had a personal interest in any contract or transaction entered into by the charity during the year.

Trustees' expenses

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

5.	STAFF COSTS

2025

2024

as restated

£

£

Wages and salaries

4,858

4,387

4,858

4,387

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

2025

2024

as restated

Administration

1

1

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

as restated

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

30,265

-

30,265

Investment income

516

-

516

Total

30,781

-

30,781

EXPENDITURE ON

Charitable activities

Camps and trips

5,563

-

5,563

Holiday clubs

22,725

-

22,725

After school activities

285

-

285

Other

220

-

220

Total

28,793

-

28,793

NET INCOME

1,988

-

1,988

RECONCILIATION OF FUNDS

Total funds brought forward

22,832

-

22,832

TOTAL FUNDS CARRIED FORWARD

24,820

-

24,820

7.	PRIOR YEAR ADJUSTMENT

The prior year adjustment arises from an overpayment of PAYE in prior years.

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Social security and other

taxes

249

590

Prepayments

1,500

193

1,749

783

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Social security and other taxes

-

336

Accrued expenses

630

989

630

1,325

10.	MOVEMENT IN FUNDS

Prior

Net

year

movement

At

At 1.1.25

adjustment

in funds

31.12.25

£

£

£

£

Unrestricted funds

General fund

24,229

591

6,490

31,310

TOTAL FUNDS

24,229

591

6,490

31,310

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

34,334

(27,844

)

6,490

Restricted funds

Camps and trips

2,470

(2,470

)

-

TOTAL FUNDS

36,804

(30,314

)

6,490

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted fund

22,832

1,988

24,820

TOTAL FUNDS

22,832

1,988

24,820

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

30,781

(28,793

)

1,988

TOTAL FUNDS

30,781

(28,793

)

1,988

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

Prior

Net

year

movement

At

At 1.1.24

adjustment

in funds

31.12.25

£

£

£

£

Unrestricted fund

22,832

591

8,478

31,901

TOTAL FUNDS

22,832

591

8,478

31,901

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

65,115

(56,637

)

8,478

Restricted funds

Camps and trips

2,470

(2,470

)

-

TOTAL FUNDS

67,585

(59,107

)

8,478

11.	RELATED PARTY DISCLOSURES

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