Marcham Community Group

	Page
Reference and Administrative Details	1
Trustees' Report	2—4
Independent Examiner's Report	5
Statement of Financial Activities (including Income and Expenditure Account)	6
Comparative Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8
Notes to the Financial Statements	9—20

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

Objectives and Activities

Aims and Objectives

The principal objects of the charity, as set out in its governing document, are:

To promote the benefit of the inhabitants of Marcham and the surrounding neighbourhood without distinction of sex, sexual orientation, race, or political, religious, or other opinions.

To advance education and provide facilities in the interest of social welfare for recreation and leisure-time occupation, with the objective of improving the conditions of life for the residents.

To manage and maintain the Marcham Centre, community hall, sports facilities, and playing fields for the ongoing benefit of the public.

Public Benefit

During the year, the charity focused on:

Operating and maintaining the Marcham Centre as a multi-use community hub for local clubs, sports groups, educational classes, and private social events.

Maintaining the village playing fields and open recreational grounds for sports fixtures and general community use.

Working with local organisations and volunteers to host community events and support village initiatives.

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

Community Support & Gratitude

The continued vitality and success of the Marcham Centre are entirely attributable to the collective dedication of our community:

Our Volunteers: The Trustees extend their gratitude to the many volunteers across Marcham. Whether helping with facilities upkeep, event logistics, or day-to-day operational support, your dedication keeps the Centre vibrant and accessible.
Our Board of Trustees: Sincere thanks go to all fellow trustees for their steadfast commitment behind the scenes in handling governance, financial stewardship, compliance, and strategic planning.
The Wider Village: We thank every resident, group, and local partner who supported the Centre this past year by booking facilities, attending activities, or enjoying our shared grounds.

Key Operational Highlights

Maintained high occupancy and engagement across the hall, meeting rooms, and outdoor pitches.

Undertook regular maintenance and routine upkeep of the village playing fields and outdoor pitches to ensure safe, playable grounds for local sporting organisations and informal community recreation.

Distributed £6,700 in community support grants back into local organisations to foster grassroots village initiatives, including:

£5,000 to Marcham Cricket Club towards the acquisition of a new roller;
£1,450 to the Marcham Community Minibus; and
£250 to Harmony Inspires.

In addition, the charity continued to support local community groups through the subsidised provision of hall facilities and event space. During the year, support equivalent to £1,973 was provided through reduced or waived charges for community activities. This included support for local organisations such as Marcham Society, where hall hire charges of £1,228 were subsidised by the charity as part of its ongoing commitment to community benefit.

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Marcham Community Group

Trustees' Report (continued)

For The Year Ended 31 March 2026

Financial Review

Financial Position

For the financial year ended 31 March 2026:

Total Incoming Resources: Totalling £94,066 (2025: £102,571), driven by steady bookings, community hall hires, and event revenue.
Cost Pressures & Strategic Decisions: In light of inflationary pressures, particularly surrounding utility tariffs and building maintenance costs, the Trustees proactively managed operational expenditure.
Rate Freeze: To support local clubs, regular groups, and residents during broader economic challenges, the Trustees deliberately resolved to freeze hire rates for the 2026 period.
Sinking Fund Allocation: To safeguard the charity against future unexpected capital expenditures and avoid emergency financial appeals, the Trustees strengthened the dedicated Sinking Fund, which now stands securely at £26,137 (2025: £20,669).

Reserves Policy

The Trustees maintain a reserves policy designed to protect the continuity of the charity's operations, cover unforeseen contingencies and bridge timing differences in receipts and payments. The trustees aim to maintain sufficient cash reserves to provide working capital support for operating costs, including routine repairs and maintenance, for a period of up to 12 months.

In addition, designated funds are retained for specific future purposes. The Capital Fund (Sinking Fund) is maintained in accordance with the lease and management arrangements with Marcham Parish Council to help fund future major maintenance and asset replacement. The Community Investment Fund is retained to support future community projects, activities and facility improvements for the benefit of local residents.

At the end of the period, total funds held were £117,316 (2025: £119,888). This included designated funds of £26,137 within the Capital Fund (2025: £20,669) and £49,978 within the Community Investment Fund (2025: £47,690). General unrestricted reserves totalled £35,015 (2025: £45,292) and restricted funds totalled £6,186 (2025: £6,237).

Structure, Governance and Management

Governing Document

The Marcham Community Group is a charitable company limited by guarantee, incorporated on 15 December 2010 and registered as a charity on 27 October 2011. It is governed by its Memorandum and Articles of Association.

Trustee Selection Methods

Trustees are elected by members at the Annual General Meeting (AGM) or co-opted by the Board of Trustees during the year. New trustees undergo an induction process covering charity governance, fiduciary duties, financial management, and operational policies for the Marcham Centre and associated facilities.

Organisational Structure

The Board of Trustees meets regularly to administer the charity's affairs, manage risks, oversee compliance, and direct long-term strategy. Day-to-day operations, booking administration, and event support are delivered in close collaboration with dedicated volunteers and community partners.

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Marcham Community Group

Trustees' Report (continued)

For The Year Ended 31 March 2026

Other Information

Funds Held as Custodian Trustee

The Marcham Community Group acts as custodian and fundholder on behalf of the Events Team, an independent, unincorporated local community group.

Purpose: The funds are held to facilitate the organisation and delivery of local community events, principally the Marcham Big Weekend. Holding these funds directly supports MCG’s charitable object to advance facilities in the interest of social welfare and recreation for the inhabitants of Marcham.

Safeguarding and Custody: The monies are held safely within MCG’s bank accounts, separately tracked within the accounting records, and are not part of MCG’s own charitable funds. Disbursements are made strictly under the instruction of the Events Team.

Activity in the Period: During the year ended 31 March 2026, the only transactions passing through the custodian account consisted of the provision of cash floats for the Big Marcham Weekend and the subsequent return of the identical float amounts post-event.

Year-End Position: At 31 March 2026, the balance of funds held on behalf of the Events Team totalled £2,000 (2025: £2,000).

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Marcham Community Group 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:

A Grady

Trustee

2 November 2026

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Marcham Community Group

Independent Examiner's Report to the Trustees of Marcham Community Group

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Marcham Community Group

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.

Barry Coles FCCA

2 November 2026

Green Accountancy Limited

Chartered Certified Accountants

International House
50 Essex Street
London
WC2R 3JF

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Marcham Community Group

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	3	13,557	2,005	15,562	29,098
Charitable activities	4	76,498	-	76,498	71,570
Investments	5	2,006	-	2,006	1,903

		92,061	2,005	94,066	102,571

EXPENDITURE ON:
Charitable activities	7	(94,583 )	(2,055 )	(96,638 )	(84,578 )

NET (EXPENDITURE)/INCOME		(2,521 )	(51 )	(2,572 )	17,993


NET MOVEMENT IN FUNDS		(2,521 )	(51 )	(2,572 )	17,993
RECONCILIATION OF FUNDS:
Total funds brought forward		113,651	6,237	119,888	101,895

TOTAL FUNDS CARRIED FORWARD	19	111,130	6,186	117,316	119,888

The notes on pages 9 to 19 form part of these financial statements.

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Marcham Community Group

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	3	24,698	4,400	29,098
Charitable activities	4	71,570	-	71,570
Investments	5	1,903	-	1,903

		98,171	4,400	102,571

EXPENDITURE ON:
Charitable activities	7	(81,436 )	(3,142 )	(84,578 )

NET INCOME		16,734	1,259	17,993


NET MOVEMENT IN FUNDS		16,734	1,259	17,993
RECONCILIATION OF FUNDS:
Total funds brought forward		96,917	4,978	101,895

TOTAL FUNDS CARRIED FORWARD	19	113,651	6,237	119,888

The notes on pages 9 to 19 form part of these financial statements.

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Marcham Community Group

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	14	5,609	-	5,609	3,218
Investments	15	1	-	1	1

		5,610	-	5,610	3,219
CURRENT ASSETS
Debtors	16	6,949	-	6,949	3,785
Cash at bank and in hand		111,560	6,186	117,746	125,375

		118,509	6,186	124,695	129,160
Creditors: Amounts Falling Due Within One Year	17	(12,989 )	-	(12,989 )	(12,491 )

NET CURRENT ASSETS (LIABILITIES)		105,520	6,186	111,706	116,669

TOTAL ASSETS LESS CURRENT LIABILITIES		111,130	6,186	117,316	119,888

NET ASSETS		111,130	6,186	117,316	119,888

FUNDS OF THE CHARITY
Restricted Funds				6,186	6,237
Unrestricted Funds				111,130	113,651

TOTAL FUNDS	19			117,316	119,888

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

A Grady

Trustee

2 November 2026

The notes on pages 9 to 19 form part of these financial statements.

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Marcham Community Group

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Marcham Community Group is a private company limited by guarantee, incorporated in England & Wales, registered number 07470307 and registered charity number 1144407 . The registered office and principal address is Village Hall Barrow Close, Marcham, Abingdon, Oxfordshire, OX13 6TY.

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. 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.

2.3. Incoming Resources

Income

Income is included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;

it is more likely than not that the trustees will receive the resources;

the monetary value can be measured with sufficient reliability.

Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Grants and donations

Grants and donations are included in the SoFA when the general income recognition criteria are met.

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

2.4. Donated Goods and Services

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Resources Expended

Expenditure

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.

Governance and support costs

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

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:

Fixtures & Fittings

25% on cost

2.7. Investments

Investments in subsidiary undertakings are stated at cost less any provision for impairment.

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.

2.10. Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2.11. Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

The charity has creditors which are measured at settlement amounts less any trade discounts.

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts:
Donations and gifts	13,557	5	13,562
Grants:
Grants	-	2,000	2,000

	13,557	2,005	15,562

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts:
Donations and gifts	24,598	-	24,598
Grants:
Grants	100	4,400	4,500

	24,698	4,400	29,098

The following donations and legacies are included within the total income from donations and legacies above:

	2026	2025
	Unrestricted funds £	Unrestricted funds £
Marcham Community Trading Ltd	12,002	23,315

The following grants are included within the total income from donations and legacies above:

	2026	2025
	Restricted funds £	Restricted funds £
Marcham Parish Council	2,000	4,400

The above grant was received to fund grass cutting.

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Income from Charitable Activities

	2026	2025
	Unrestricted funds £	Unrestricted funds £
Community Facilities Provision:
Hall hire	61,627	57,888
Hall rental from subsidiary	11,400	11,400
Field events	1,815	1,475
MUGA income	296	456
Car park usage	1,025	-
Membership subscription	335	351

	76,498	71,570

5. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	2,006	1,903

6. Net Income/(Expenditure)

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

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	2,781	10,946

7. Analysis of Expenditure

				2026
	Activities undertaken directly (see note 8 )	Grant funding of activities (see note 9 )	Support costs (see note 10 )	Total
	£	£	£	£
Community Facilities Provision	43,826	6,700	46,112	96,638

				2025
	Activities undertaken directly (see note 8 )	Grant funding of activities (see note 9 )	Support costs (see note 10 )	Total
	£	£	£	£
Community Facilities Provision	32,533	4,550	47,495	84,578

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Direct Costs

	2026
	Community Facilities Provision
	£
Cost of goods sold:
Hall costs	38,230
Field costs	3,855
MUGA costs	700
Community fund expenditure	1,041

	43,826

	2025
	Community Facilities Provision
	£
Cost of goods sold:
Hall costs	24,538
Field costs	6,471
MUGA costs	1,224
Community fund expenditure	300

	32,533

9. Grants Payable

	2026	2025
	Grants to	Grants to
	Institutions	Institutions
	£	£
Community Facilities Provision	6,700	4,550

Grants paid to institutions, included above, are as follows:

	2026	2025
	£	£
Marcham Primary School	-	4,050
Sweetbriar Residents Association	-	500
Marcham Cricket Club	5,000	-
Marcham Community Minibus	1,450	-
Harmony Inspires	250	-

	6,700	4,550

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Support Costs

	2026
	Community Facilities Provision
	£
Employee costs:
Wages and salaries	26,845
General administration:
Insurance	2,581
Bookkeeping	382
Other costs	366
Pump costs	10,298
Depreciation:
Depreciation	2,781
Governance costs:
Independent examiner's fees	746
Accountancy fees	2,032
Statutory returns	81

	46,112

	2025
	Community Facilities Provision
	£
Employee costs:
Wages and salaries	26,163
General administration:
Insurance	2,912
Bookkeeping	343
Other costs	245
Pump costs	4,249
Depreciation:
Depreciation	10,946
Governance costs:
Independent examiner's fees	701
Accountancy fees	1,902
Statutory returns	34

	47,495

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Independent Examiner's Remuneration

	2026	2025
	£	£
Independent examination of the financial statements	746	701

12. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	26,845	26,163

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

13. Average Number of Employees

Average number of employees during the year was: 2 (2025: 2)

14. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	85,822
Additions	5,172
Disposals	(1,494 )

As at 31 March 2026	89,500

Depreciation
As at 1 April 2025	82,604
Provided during the period	2,781
Disposals	(1,494 )

As at 31 March 2026	83,891

Net Book Value
As at 31 March 2026	5,609

As at 1 April 2025	3,218

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

15. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	1

As at 31 March 2026	1

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1

As at 1 April 2025	1

Subsidiaries

Details of the charitable company's subsidiaries as at 31 March 2026 are as follows:

Name of undertaking	Registered Office	Class of shares held	Direct holding	Indirect holding
Marcham Community Trading Ltd	43 Packhorse Lane Marcham, Abingdon, Oxfordshire, United Kingdom, OX13 6NT	Ordinary	100.00%	-

The aggregate capital and reserves and the result for the year of the subsidiaries listed above was as follows:

	Capital and Reserves	Profit/(loss)
	£	£
Marcham Community Trading Ltd	10,279	(1,724 )

16. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,236	2,776
Prepayments and accrued income	1,713	1,009

	6,949	3,785

17. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,075	860
Accruals	3,480	3,077
Prepaid hall bookings	6,434	6,554
Funds held on behalf of third parties	2,000	2,000

	12,989	12,491

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

18. Deferred Income

Deferred income movements in the year were as follows:

	2026	2025
	£	£
Balance at the start of the period	6,554	4,250
Income deferred in the current period	6,434	6,554
Amounts released in income from previous periods	(6,554 )	(4,250 )

Balance at the end of the period	6,434	6,554

Deferred income comprises fees and other income received in advance for community events and hall hire scheduled to take place after the year end. These amounts are recognised as income in the period in which the related services are provided.

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

19. Movement in Funds

	As at 1 April 2025	Income	Expenditure	Transfers	As at 31 March 2026
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	45,292	79,591	(86,841 )	(3,027 )	35,015
Designated:
Community Investment Fund	47,690	12,002	(7,741)	(1,973)	49,978
Capital Fund Required by Lease	20,669	468	-	5,000	26,137

	68,359	12,470	(7,741 )	3,027	76,115


Total unrestricted funds	113,651	92,061	(94,582 )	-	111,130


Restricted funds
Furniture & Equipment Grant	-	5	-	-	5
MPC Grass Cutting Grant	5,259	2,000	(2,056)	-	5,203
Marcham Players	978	-	-	-	978


Total restricted funds	6,237	2,005	(2,056 )	-	6,186




Total funds	119,888	94,066	(96,638 )	-	117,316

	As at 1 April 2024	Income	Expenditure	Transfers	As at 31 March 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	51,963	74,916	(76,587 )	(5,000 )	45,292
Designated:
Community Investment Fund	29,704	22,836	(4,850)	-	47,690
Capital Fund Required by Lease	15,250	419	-	5,000	20,669

	44,954	23,255	(4,850 )	5,000	68,359


Total unrestricted funds	96,917	98,171	(81,437 )	-	113,651


Restricted funds
MPC Grass Cutting Grant	4,000	4,400	(3,141)	-	5,259
Marcham Players	978	-	-	-	978


Total restricted funds	4,978	4,400	(3,141 )	-	6,237




Total funds	101,895	102,571	(84,578 )	-	119,888

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Marcham Community Group

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Community Investment Fund (Designated Fund)

This designated fund supports the charitable objectives of the Centre through the provision of grants to local community organisations, the subsidisation of activities and events that encourage community participation, and the development of facilities within the Centre to enable new activities and services to be delivered for the benefit of the local community.

Capital Fund (Designated Fund)

This designated fund has been established to provide for the future cost of significant repairs, renewals and capital works to the Centre and its facilities. The fund is maintained in accordance with the requirements of the Centre's lease and is held in an interest-bearing account, with any interest earned retained within the fund.

MPC Grass Cutting Grant (Restricted Fund)

This fund comprises grants received from Marcham Parish Council specifically towards the maintenance of the playing fields and surrounding grounds. The fund may only be applied to costs associated with grass cutting, strimming and related grounds maintenance activities.

Marcham Players Fund (Restricted Fund)

This fund represents monies previously held for the benefit of the Marcham Players group. Following the cessation of the group's activities, the balance continues to be held for the original purpose, with the intention that it may be utilised should the group recommence operations or for substantially similar purposes.

Fixtures and Fittings Fund (Restricted Fund)

This fund comprises donations and fundraising proceeds received for the purchase, replacement and improvement of fixtures, fittings and equipment within the Centre. Any remaining balances are retained and applied solely for these purposes.

Prior Period Correction (Events Fund)

During the year the trustees identified that £2,000 previously recognised as designated event income in 2024 and 2025 related to monies held by the charity on behalf of a separate unincorporated group. These monies did not constitute charity income and should have been recognised as funds held on behalf of a third party. The comparative figures have therefore been restated and the amount reclassified as a liability.

20. 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.

21. Related Party Disclosures

Marcham Community Trading Ltd (company number 13415962) 100% owned subsidiary

During the period the charity received £12,138 (2025: £11,400 ) from Marcham Community Trading Ltd for hall hire and rental. Made up of £11,400 annual rental costs and a further £738 of singular event room hire.

Marcham Community Trading Ltd also made a donation of £12,002 (2025: £23,315). At 31 March 2026 £Nil (2025: £Nil) was owed to Marcham Community Trading Ltd. Future donations are expected from Marcham Community Trading Ltd, depending on the company’s trading surplus.

22. 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 19

Page 20

Marcham Community Group

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

For The Year Ended 31 March 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	13,562	24,598
Grants	2,000	4,500

	15,562	29,098

Charitable Activities:
Community Facilities Provision
Hall hire	61,627	57,888
Hall rental from subsidiary	11,400	11,400
Field events	1,815	1,475
MUGA income	296	456
Car park usage	1,025	-
Membership subscription	335	351

	76,498	71,570
Investments

Bank interest receivable	2,006	1,903

	2,006	1,903


	94,066	102,571
EXPENDITURE ON:
Charitable Activities:
Community Facilities Provision
Hall costs	(38,230)	(24,538)
Field costs	(3,855)	(6,471)
MUGA costs	(700)	(1,224)
Community fund expenditure	(1,041)	(300)
Grants paid	(6,700)	(4,550)
Wages and salaries	(26,845)	(26,163)
Insurance	(2,581)	(2,912)
Bookkeeping	(382)	(343)
Other costs	(366)	(245)
Pump costs	(10,298)	(4,249)
Depreciation	(2,781)	(10,946)
Independent examiner's fees	(746)	(701)
Accountancy fees	(2,032)	(1,902)
Statutory returns	(81)	(34)

	(96,638)	(84,578)

	(96,638)	(84,578)

NET (EXPENDITURE)/INCOME	(2,572)	17,993

Page 20

Trustees	G Dix
	T Hill (resigned 26/10/2025)
	D Barnes
	A Grady
	M Harvie (resigned 01/12/2025)
	M Hoath
	R Mander
	C Trinder (resigned 16/10/2025)
	D Adams (appointed 16/10/2025)
	J Pam
	N Warne (appointed 16/10/2025)


Charity Number	1144407

Company Number	07470307

Registered Office	Village Hall Barrow Close
	Marcham
	Abingdon
	Oxfordshire
	OX13 6TY

Independent Examiner	Barry Coles FCCA
	Green Accountancy Limited
	Chartered Certified Accountants
	International House 50 Essex Street London WC2R 3JF

Bankers	The Co-operative Bank p.l.c.
	1 Balloon Street
	Manchester
	M60 4EP