Queenborough Town Community Centre Limited

	Page
Reference and Administrative Details	1
Trustees' Report	2—5
Independent Examiner's Report	6
Statement of Financial Activities (including Income and Expenditure Account)	7
Comparative Statement of Financial Activities (including Income and Expenditure Account)	8
Balance Sheet	9—10
Notes to the Financial Statements	11—17

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The charity's main objective is for the benefit of the town of Queenborough.

The charity's main aims are:

1. the provision of facilities for education, support, recreation or other leisure time occupation of individuals

who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or

economic circumstances or for the public at large in the interests of social welfare and with the object of

improving the condition of life of the said inhabitants; and

2. to promote the advancement of education and learning, including training in employment skills, for the

benefit of the inhabitants of the said area.

Significant Activities

The chariy operates Castle Connections, a community and arts centre in Queenborough. The centre is open

seven days a week and the following are some of the actvities the centre provides:

1. Community Cafe: offers a full range of snacks and drinks, together with children's tuck shop menu. There is a

full range of buffet menus for special occasions and meetings, and a range of course around cookery and healthy

eating.

2. Top Hall: a dance and drama room with sprung wooden floor for all types of dancing, a space for theatre,

concerts and play productions - offering classes from ballet to musical theatre.

3. Bottom Hall: a place of quality decor, excellent for parties, exhibitions and as a dining room.

4. Arts and Crafts Room: a well equipped room for a full range of arts and crafts subjects, including facilities for

pottery with a well established kiln.

The charity continues to support all sections of the community of Queenborough and the surrounding area,

promoting facilities for education, social welfare, art and creativity, recreation and leisure and mental health.

Provision is available for disadvantaged members of the community and public at large, in the interest of

improving the social mobility and advancing well being for all. An open-door policy is in operatin at all times.

Residents are welcome for company, advice and activities.

Trustees' expectations are that every visitor is greeted with a smile and enjoys a warm atmosphere and staff are

encouraged to keep a caring eye on vunerable users.

With an emphasis on creating a more secure foundation, plans for the future include:

1. Extending community involvement, by offering more classes and activities;

2. To strengthen the effectiveness of the HR committee and relationships with staff to ensure the needs of the

business are met and all staff are performing to the expected Charity Commission standards;

3. Regular training for the team of Trustees, advertising positions to ensure a fully operational Board;

4. Building stronger links with our community partners, seeking ways to work collaboratively with other local

charities;

...CONTINUED

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Queenborough Town Community Centre Limited

Trustees' Report (continued)

For The Year Ended 31 March 2026

Significant Activities - continued

5. Exploring funding opportunities to support the work of staff and volunteers and;

6. Build up our financial reserve and become more self-sustaining, supported by funding bids for projects.

Public Benefit

The Trustees have provided a fully accessible centre and have sought to conduct themselves with all expected

Charity Commission guidelines.

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.

Social investment policies

The Board has given their focus to continue re-energising the fabric of the Charity, and securing funding,

through reviews of the buildings and administration systems.

Structure, Governance and Management

Governing Document

The charity is a limited company, limited by guarantee as defined by the Companies Act 2006, controlled by its

memorandum and articles of association with which it was incorporated on 6 July 2004 as amended by Special

Resolutions on 11 October 2008 and 17 February 2017.

Trustee Selection Methods

The charity is required by its Articles of Association to have not less than three or no more than nine trustees,

who collectively are called the Council of Management and manage the business of the charity.

At each Annual General Meeting one third of the trustees retire by rotation.

The charity's Articles of Association require that a proposed new trustee may be nominated by the existing

Council of Management or by a memeber giving them notice in writing of their intention to propose a person,

together with a notice in writing signed by the person to be proposed of their willingness to be elected.

Major risk and management of those risks

Fraud and error

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.

The systems and procedures have been establised and are reviewed on an ongoing basis.

Other Information

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Queenborough Town Community Centre Limited

Trustees' Report (continued)

For The Year Ended 31 March 2026

Financil instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity

risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees,

which provide written principles on the use of financial derivatives to manage these risks. The charity does not

use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates

and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge

these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.

The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance

sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an

identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the

cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are

banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of

counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future

developments, the charity uses a mixture of long-term and short-term debt finance.

Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial

statements.

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Queenborough Town Community Centre Limited

Trustees' Report (continued)

For The Year Ended 31 March 2026

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Queenborough Town Community Centre Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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 Raymond Butcher

Trustee

27/10/2026

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Queenborough Town Community Centre Limited

Independent Examiner's Report to the Trustees of Queenborough Town Community Centre Limited

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Queenborough Town Community Centre Limited

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 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

AZ Accounts Ltd Chartered Certified Accountants

27/10/2026

42 Blackburn Road
Herne Bay
CT6 7RQ

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Queenborough Town Community Centre Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 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		6,022	5,164	11,186	7,347
Charitable activities:
Charitable Activities		67,196	-	67,196	68,579
Investments	3	439	-	439	550

		73,657	5,164	78,821	76,476

EXPENDITURE ON:
Raising funds	6	(16,843 )	(7,490 )	(24,333 )	(38,143 )
Charitable activities:	6
Charitable Activities		(64,731 )	-	(64,731 )	(51,512 )

		(81,574 )	(7,490 )	(89,064 )	(89,655 )

NET EXPENDITURE		(7,917 )	(2,326 )	(10,243 )	(13,179 )


NET MOVEMENT IN FUNDS		(7,917 )	(2,326 )	(10,243 )	(13,179 )
RECONCILIATION OF FUNDS:
Total funds brought forward		44,681	153,947	198,628	211,807

TOTAL FUNDS CARRIED FORWARD	15	36,764	151,621	188,385	198,628

The notes on pages 11 to 17 form part of these financial statements.

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Queenborough Town Community Centre Limited

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 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		1,268	6,079	7,347
Charitable activities:
Charitable Activities		68,579	-	68,579
Investments	3	550	-	550

		70,397	6,079	76,476

EXPENDITURE ON:
Raising funds	6	(13,377 )	(24,766 )	(38,143 )
Charitable activities:	6
Charitable Activities		(51,512 )	-	(51,512 )

		(64,889 )	(24,766 )	(89,655 )

NET EXPENDITURE		5,508	(18,687 )	(13,179 )


NET MOVEMENT IN FUNDS		5,508	(18,687 )	(13,179 )
RECONCILIATION OF FUNDS:
Total funds brought forward		39,173	172,634	211,807

TOTAL FUNDS CARRIED FORWARD	15	44,681	153,947	198,628

The notes on pages 11 to 17 form part of these financial statements.

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Queenborough Town Community Centre Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	2,596	124,962	127,558	144,521

		2,596	124,962	127,558	144,521
CURRENT ASSETS
Stocks	12	3,130	-	3,130	8,046
Debtors	13	2,764	-	2,764	1,632
Cash at bank and in hand		59,392	-	59,392	46,902

		65,286	-	65,286	56,580
Creditors: Amounts Falling Due Within One Year	14	(4,460 )	1	(4,459 )	(2,473 )

NET CURRENT ASSETS (LIABILITIES)		60,826	1	60,827	54,107

TOTAL ASSETS LESS CURRENT LIABILITIES		63,422	124,963	188,385	198,628

NET ASSETS		63,422	124,963	188,385	198,628

FUNDS OF THE CHARITY
Restricted Funds				151,621	153,947
Unrestricted Funds				36,764	44,681

TOTAL FUNDS	15			188,385	198,628

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Queenborough Town Community Centre Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 Raymond Butcher

Trustee

27/10/2026

The notes on pages 11 to 17 form part of these financial statements.

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Queenborough Town Community Centre Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Queenborough Town Community Centre Limited is a company limited by guarantee, incorporated in England & Wales, registered number 05171367 and registered charity number 1127490 . The registered office is 44 High Street, Queenborough, ME11 5AA.

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. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

2.3. Fund Accounting

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

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

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

2.4. Incoming Resources

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be

received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date.

In the event that a donation is subject to conditions that require a level of performance by the charity before the

charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully

met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these

conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants

have been met. Where performance conditions are attached to the grant and are yet to be met, the income is

recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend

due.

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Queenborough Town Community Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Resources Expended

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable

settlement is required and the amount can be measured reliably. All costs are allocated to the applicable

expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to

particular headings they have been allocated on a basis consistent with the use of resources, with central staff

costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in

trading activities that raise funds.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements,

including audit, strategic management and trustees meetings and reimbursed expenses.

2.6. 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:

Leasehold	over term of lease
Fixtures & Fittings	20% Reducing balance

2.7. 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.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.8. 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.

2.9. Taxation

The charity is exempt from tax as all its income is charitable and applied for charitable purposes.

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Queenborough Town Community Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.10. Government Grant

Government grants are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the statement of financial activities. Grants towards general activities of the entity over a specific period are recognised in the statement of financial activities over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the statement of financial activities over the useful life of the asset concerned.

All grants in the statement of financial activities are recognised when all conditions for receipt have been complied with.

3. Investment Income

	2026	2025
	Unrestricted	Total
	funds	funds
	£	£
Bank interest receivable	439	550

4. Government Grants

Government grants recognised in the accounts were as follows:

	2026	2025
	£	£
Government Grants	250	5,339

5. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	16,963	17,125

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Queenborough Town Community Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	7,370	16,963	24,333
Charitable Activities	-	64,731	64,731

	7,370	81,694	89,064

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	21,018	17,125	38,143
Charitable Activities	-	51,512	51,512

	21,018	68,637	89,655

7. Support Costs

			2026
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	-	39,212	39,212
Depreciation	16,963	-	16,963
Governance costs	-	25,519	25,519

	16,963	64,731	81,694

			2025
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	-	35,260	35,260
Depreciation	17,125	-	17,125
Governance costs	-	16,252	16,252

	17,125	51,512	68,637

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Queenborough Town Community Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Independent Examiner's Remuneration

	2026	2025
	£	£
Independent examination of the financial statements	2,160	2,083

9. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	46,151	38,127
Social security costs	5,914	5,844
Other pension costs	9,527	4,880

	61,592	48,851

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 7 (2025: 6)

11. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	383,602	13,109	396,711

As at 31 March 2026	383,602	13,109	396,711

Depreciation
As at 1 April 2025	242,326	9,864	252,190
Provided during the period	16,314	649	16,963

As at 31 March 2026	258,640	10,513	269,153

Net Book Value
As at 31 March 2026	124,962	2,596	127,558

As at 1 April 2025	141,276	3,245	144,521

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Queenborough Town Community Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Stocks

	2026	2025
	£	£
Stock	3,130	8,046

13. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,847	1,632
Other debtors	917	-

	2,764	1,632

14. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	4,459	2,473

15. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	44,681	73,657	(81,574 )	36,764
Restricted funds
Restricted Funds	153,947	5,164	(7,490 )	151,621


Total funds	198,628	78,821	(89,064 )	188,385

	As at 1 April 2024	Income	Expenditure	As at 31 March 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	39,173	70,397	(64,889 )	44,681

...CONTINUED

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Queenborough Town Community Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Restricted funds
Restricted Funds	172,634	6,079	(24,766 )	153,947


Total funds	211,807	76,476	(89,655 )	198,628

16. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

17. Related Party Disclosures

There were no related party transactions in the year.

18. 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.

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Trustees	Mrs Justine Penman
	Mr Paul Murray
	Mrs Karen Friday
	Mr Raymond Butcher
	Mrs Susan Bale


Charity Number	1127490

Company Number	05171367

Registered Office	44 High Street
	Queenborough
	ME11 5AA

Independent Examiner	AZ Accounts Ltd Chartered Certified Accountants
	AZ Accounts Ltd
	Chartered Certified Accountants
	42 Blackburn Road Herne Bay CT6 7RQ