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2025-03-31-accounts

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited) (REGISTERED NUMBER : 02679740)

REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

THE CARROLL CENTRE LIMITED TRUSTEES' ANNUAL REPORT

For the year ending 31 March 2025

The Trustees are pleased to present their report and financial statements for the year ended 31 March 2025. As the organisation is both a charity and a company limited by guarantee, this report serves as both the Trustees' Report and the Directors’ Report as required by company law.

The accounts have been prepared in accordance with the accounting policies outlined in Note 1 of the financial statements and comply with:

  1. The charity’s Memorandum and Articles of Association

  2. Relevant UK law

  3. The Statement of Recommended Practice: Accounting and Reporting by Charities (SORP)

Structure, Governance and Management

The Carroll Centre is a charitable company limited by guarantee, incorporated on 14 January 1992. It operates under its Memorandum and Articles of Association dated 22 January 1992. Each member of the company has a liability limited to £1.

The Trustees, who also act as company directors under the Companies Act 2006, during the year were:

Nicola Horsey (Chair) Marianne Foster (Deputy Chair) Paul Breakwell

Sue Turner Barbara Guthrie Alexandra Johnstone Colin Roberts Tim Woodland (appointed March 2025)

New Trustees undergo an induction programme including briefings on governance and access to training and Charity Commission guidance. All potential Trustees must complete an application, undergo DBS checks, provide references, and be approved prior to appointment. Trustees are elected at the AGM or may be co-opted during the year. None of the Trustees hold any financial interest in the company.

2

Objectives and Activities

Founded for the benefit of the young people of Stanmore and its surrounding areas, the charity was renamed in 2020 and now operates as The Carroll Centre.

Its core aims are to:

Provide opportunities and support for children, young people, and families in the local area.

Offer a safe, inclusive environment that promotes equality of opportunity regardless of gender, age, ethnicity, sexuality, or beliefs.

Foster collaboration between the local community and agencies to support education, health, and social well-being.

Public Benefit

In planning our activities, the Trustees have had regard to the Charity Commission’s guidance on public benefit. All of the Centre’s programmes are designed to further its charitable purposes and deliver meaningful impact for the community.

Our central focus remains to support children and families, helping to give young people the best possible start in life and enabling them to thrive within a caring, connected community.

Review of Activities: April 2024 – March 2025

Poppins Nursery

Despite some staffing challenges during the year, the nursery has remained stable. Lauren Sylvester, Head of Nursery and Childcare, commenced maternity leave in October. We were fortunate to appoint Liz Williams, former Headteacher of a local school, as Acting Head during this period. She has been well supported by Roseanna Khalique, Naomi Walker, Kelly Best, and students from Winchester University.

While the number of children attending fluctuated slightly, overall numbers remained steady despite wider trends of declining birth rates.

Qube Play Area and Café

The Qube indoor play facility continues to be a vital community asset, welcoming families from across the wider Winchester area. It also provides a valuable resource for nursery children, especially those whose families may not otherwise be able to access such amenities.

The café remains a popular and welcoming space. Prices are intentionally kept low to ensure accessibility, and the environment is warm and inclusive.

Food Pantry

Run by Jess Giles, with support from Kelly Best and Ann Maloney, the Food Pantry remains a vital service. It receives regular donations from Sainsbury’s, Lidl, Westlands Farm Shop, Vale Farm (eggs), local schools (Stanmore, St Peter’s, King’s, and King’s Worthy), and funding from Hampshire County Council, the Hygiene Bank, and the local Basics Bank.

The Pantry serves approximately 165 individuals per month, highlighting the continued level of need in the community.

Funded by Hampshire County Council, the summer holiday playscheme ran for four weeks, offering meals and enriching activities to local children who might otherwise lack access to such experiences.

3

Partnerships, Room Hire and Community Development

Our collaboration with Home Start , based within the Centre, has strengthened, allowing supported families to access the Qube and build connections with our nursery.

Other valued partnerships include the Winchester Round Table, local Scouts and the Stanmore Network Group—an alliance of nearly 20 local organisations that now meet at the Centre.

Several local groups, such as Jolly Melodies , continue to hire rooms regularly. Jolly Melodies delivers 16 weekly musical classes for children from birth to school age during term time.

A formerly disused piece of land at the back of the Centre has been transformed into a thriving community allotment thanks to local volunteers and the support of Keiran Hockin.

The community event was the three-day Christmas Market, which showcased local small businesses and raised funds for the Centre. It was both affordable and inclusive, while increasing community awareness. Additionally, an art exhibition hosted in November further boosted the Centre’s visibility.

Financial Review

We are pleased to report that the Carroll Centre achieved a balanced budget in 2024/25 and even made a contribution of £9k to reserves. This success was made possible through careful cost management and successful grant applications, including grants from both County and City Councils, as well as trusts such as the Garfield Weston Foundation.

Staffing and Acknowledgements

Steve Maloney, our Centre Manager, has provided steadfast leadership and met many challenges with commitment and professionalism. His work has been instrumental in sustaining and growing the Centre’s impact.

In June 2024, I succeeded Barbara Guthrie as Chair of Trustees. I would like to express heartfelt thanks to Barbara for her outstanding leadership over the past years, particularly during the challenging COVID-19 period. We are grateful she continues to serve on the Board, now leading on wellbeing initiatives.

Final Word

We extend our sincere gratitude to all our staff, volunteers, and partners. The Carroll Centre is often described as a warm and welcoming space—and that is exactly what it strives to be: a safe haven and supportive hub for the entire community.

Nicola Horsey

Chair of Trustees

4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE CARROLL CENTRE LIMITED

I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 March 2024 which are set out on pages 8 to 17.

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 Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts 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 company'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 in any material aspect:

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.

Kerry Lawrance FCA

Compass Accountants Chartered Accountants and Registered Auditors Venture House The Tanneries Titchfield

5

THE CARROLL CENTRE LIMITED

(Company limited by guarantee and not having share capital)

LEGAL AND ADMINISTRATIVE INFORMATION

Charity number 1007973 Company number 2679740 Trustees Barbara Guthrie Marianne Foster Nicola Horsey Paul Breakwell Sue Turner Alexandra Johnstone (appointed (20 June 2024) Colin Roberts (appointed 20 June 2024) Tim Woodland (appointed 27 March 2025)

Principal address The Carroll Centre Somers Close Stanmore Winchester SO22 4EJ Registered office The Carroll Centre Somers Close Stanmore Winchester SO22 4EJ Independent examiner Compass Accountants Chartered Accountants and Registered Auditors Venture House The Tanneries Titchfield PO14 4AR Bankers Lloyds Bank 49 High Street Winchester SO23 9BU

6

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

REGISTERED NUMBER : 02679740

(Company limited by guarantee and not having share capital)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

(Including Income and Expenditure account)

Notes
INCOME
Donations and legacies
4
Trading income
Charitable activities
3
Investment income
TOTAL INCOME
EXPENDITURE
Charitable activities
7
TOTAL EXPENDITURE
NET INCOME/ (EXPENDITURE) FOR YEAR
TRANSFERS BETWEEN FUNDS
TOTAL FUND BALANCE BROUGHT FORWARD
TOTAL FUND BALANCES CARRIED FORWARD		 Unrestricted
Restricted
Total funds
Total funds
funds
funds
2025
2024
£
£
£
26,507
40,281
66,788
39,832
15,255
-
15,255
5,386
101,199
84,561
185,760
211,720
4,353
-
4,353
-
147,314
124,842
272,156
256,938
137,405
125,930
263,335
274,271
137,405
125,930
263,335
274,271
9,909
(1,088)
8,821
(17,333)
-
-
-
-
247,881
-
247,881
265,214
257,790
(1,088)
256,702
247,881

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

7

REGISTERED NUMBER : 02679740

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

BALANCE SHEET AT 31 MARCH 2025

BALANCE SHEET AT 31 MARCH 2025
Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Stocks
Debtors
9
Cash at bank and in hand
CREDITORS: amounts falling
due within one period
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted funds
12
Restricted funds
11
TOTAL FUNDS		 2025
2024
£
£
£
£
122,346
129,220
795
795
1,420
726
208,645
166,057
210,860
167,578
(76,503)
(48,917)
134,357
118,661
256,703
247,881
257,790
247,881
-
-
257,790
247,881
256,703 247,881
257,790
-		 247,881
-
257,790 247,881

For the financial year ended 31 March 2025, the company was entitled to exemption from audit under section 477 Companies Act 2006; and no notice has been deposited under section 476. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records, which comply with section 386, and preparing accounts, which give a true and fair view of the state of affairs of the company as at the end of the year and of its surplus or deficit for the financial year, in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the Trustees on and signed on their behalf by

Nicola Horsey

Trustee

Paul Breakwell Trustee

8

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

The company changed its name by special resolution on 8th October 2020 from Stanmore Youth Centre Limited to The Carroll Centre

ACCOUNTING POLICIES

(a) Accounting convention

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP 19 (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity meets the definition of the public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The accounts have been prepared on the going concern basis. The Trustees believe that there are no material uncertainties about the charity's ability to continue. Trustees will continue to explore alternative revenue streams and consider that the Charity has sufficient reserves to enable it to continue.

(b) Fund accounting

(c) Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular

Donations and legacies are received by way of grants, donations, legacies and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, when entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Investment income is included when receivable.

Resources are deferred when, at the end of an accounting period, they have been received but the charity has yet to become unconditionally entitled to them.

9

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT paid. Costs are apportioned in line with the income received from that source during the year.

Charitable activities expenditure comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.

(e) Fixed assets

Fixed assets are capitalised for ongoing use within the company, where the individual cost of the asset exceeds

Depreciation is provided on fixed assets to spread the cost over the estimated useful lives of the relevant assets at the following rates:

Motor vehicles 25% Reducing balance Furniture, fittings and equipment 25% Reducing balance Leasehold improvements Straightline over the lease term

(f) Stock

Stock is valued at the lower of cost and net realisable value.

(g) Pensions

The charity participates in a defined contribution pension scheme. Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either creditors or debtors at the year end.

(h) Operating leases

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

10

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

(i) Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The company's financial assets and liabilities consist of cash and cash equivalents, short term investments, trade debtors, trade creditors and accrued expenses. The fair value of these items approximates their carrying value due to their short term value. Unless otherwise noted, the company is not exposed to significant interest, foreign exchange or credit risks arising from these instruments.

Term deposits of less than one year are classified as investments within current assets.

2 LEGAL STATUS

The charity is a private company limited by guarantee and has no share capital. The charitable company was incorporated on 22 January 1992 in England and Wales and was registered on 7 February 1992 with the Charity Commission in England and Wales (Charity number 1007973). The charity is a public benefit entity. The registered office and place of business is Somers Close, Winchester, Hampshire SO22 4EJ. A description of the charity's operations and principal activities is stated in the trustees' report.

3 INCOME FROM CHARITABLE ACTIVITIES

INCOME FROM CHARITABLE ACTIVITIES
Charitable activities
Central funding
Poppins Nursery
HAF
QUBE Soft Play and café
Food pantry		 Unrestricted
Restricted
funds
funds
2025
2024
£
£
£
£
7,237
-
7,237
6,370
6,992
58,619
65,611
70,325
26
7,451
7,477
16,037
86,944
-
86,944
81,985
-
18,491
18,491
37,003
101,199
84,561
185,760
211,720

In 2024, £117,443 of income was restricted with the remaining £94,277 being unrestricted.

11

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

4
DONATIONS AND LEGACIES
Christchurch PCC
Garfield Weston (£20k deferred into 2025/26)
Goldman Sachs
Guy Butler Limited
Kings Worthy PCC
Miscellaneous and anonymous donations
Oak Foundation
Winchester Round Table
5
GRANTS RECEIVED
Winchester City Council - core funding
HCC early years funding
HIWCF
HCC HAF
HCC Food Pantry
Southern Water grant
Winchester Basics Bank
Julia and Hans Rausing Trust
6 STAFF COSTS
Wages and salaries
Employers National Insurance
Pension		 2025
£
3,250
-
524
2,171
-
8,843
50,000
2,000
66,788
2025
£
6,227
58,619
-
7,451
18,487
-
-
-
90,784
2025
£
179,233
7,733
3,885
190,851		 2024
£
3,000
-
-
2,000
1,000
21,332
12,500
-
39,832
2024
£
4,080
65,057
-
15,592
36,794
8,000
5,000
-
134,523
2024
£
173,358
6,817
3,929
184,104

The average number of staff employed during the year was 11 (2024: 13). No employee received emoluments of £60,000 or more during this year or the prior year. No trustees received any emolument or were reimbursed

Key management personnel (4 employees) were paid a total of £94,433 during the year (2024 £101,236)

12

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

7
EXPENDITURE
Costs directly allocated to activities
Direct staff costs (see note 6)
Staff and volunteer expenses
Resources and equipment
Training and recruitment
Support costs allocated to activities
Rent, rates and water
Light and heat
Cleaning, refuse and security
IT support
Publications and subscriptions
Advertising
Telephone
Postage, printing, stationery and photocopying
Insurance
Depreciation
Legal fees, bank charges and interest
Accountancy support and consultancy
Bad debts
Repairs and renewals
Governance costs
Accountancy and examination fees		 Unrestricted
Restricted
funds
funds
2025
2024
£
£
£
£
82,639
108,212
190,851
184,104
-
-
-
-
14,738
4,913
19,651
34,310
1,826
70
1,896
2,802
99,203
113,195
212,398
221,216
3,523
1,174
4,697
3,276
7,434
2,478
9,912
7,025
5,044
1,682
6,726
7,049
3,228
1,076
4,304
4,168
1,534
512
2,046
1,998
54
18
72
92
4,882
1,627
6,509
5,865
90
30
120
147
3,464
1,155
4,619
4,116
5,155
1,718
6,873
10,308
1,195
398
1,593
43
90
30
120
4,818
-
-
-
1,081
1,890
630
2,520
2,179
37,583
12,528
50,111
52,165
619
207
826
890
137,405
125,930
263,335
274,271

Included within accountancy and examinations fees above are amounts due to the independent examiners in relation to independent examination of £648 (2024: £660)

13

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

8 TANGIBLE ASSETS
Leasehold
improvements
£
Cost
At start of the year
924,951
Additions
-
Disposals
-
At end of year
924,951
Depreciation
At beginning of the year
802,082
Charge
5,120
Disposals
-
At end of period
807,202
Net book value
At end of year
117,749
At beginning of year
122,869
9
DEBTORS
Trade debtors
Prepayments and accrued income
Other debtors
10 CREDITORS: amounts falling due within one year
Trade creditors
PAYE and National Insurance
Accruals and deferred income
Other creditors		 8 TANGIBLE ASSETS
Leasehold
improvements
£
Cost
At start of the year
924,951
Additions
-
Disposals
-
At end of year
924,951
Depreciation
At beginning of the year
802,082
Charge
5,120
Disposals
-
At end of period
807,202
Net book value
At end of year
117,749
At beginning of year
122,869
9
DEBTORS
Trade debtors
Prepayments and accrued income
Other debtors
10 CREDITORS: amounts falling due within one year
Trade creditors
PAYE and National Insurance
Accruals and deferred income
Other creditors		 Fixtures,
equipment
£
119,601
-
-
119,601
113,250
1,754
-
115,004
4,597
6,351
2025
£
-
1,420
-
1,420
2025
£
2,185
-
73,687
631
76,503		 Total
£
1,044,552
-
-
924,951 1,044,552
802,082
5,120
-		 915,332
6,874
-
807,202 922,206
117,749 122,346
122,869 129,220
2024
£
-
726
-
726
2024
£
917
-
47,298
702
48,917

14

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

11 RESTRICTED FUNDS
Poppins Nursery
Food Pantry
HAF		 Funds
Income Expenditure
Transfers
Funds
b/fwd
c/fwd
£
£
£
£
£
-
58,619
58,619
-
-
-
18,491
18,491
-
-
-
7,451
7,451
-
-
-
84,561
84,561
-
-

Poppins Nursery

The Nursery (2-5 years) is funded by Hampshire County Council, 3 year and 2 year old funding. Any surplus arising from funded Nursery Activities is ring fenced to support future activities of the Nursery.

Food Pantry

A Hampshire Council sponsered scheme to provide low cost food to families in need

12 UNRESTRICTED FUNDS

The income of the charity includes the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Designated funds
Maintenance reserve
Property reserve
Charity Income reserve
Support fund
Operational reserve
Families and young children
QUBE activities
General funds		 Funds
Income Expenditure
Transfers
Funds
b/fwd
c/fwd
£
£
£
£
£
23,140
-
-
-
23,140
122,869
-
(5,120)
-
117,749
2,298
-
-
(2,298)
-
7,946
-
-
(7,946)
-
80,000
-
-
20,000
100,000
10,000
-
-
(10,000)
-
1,628
-
(1,754)
126
-
247,881
-
(6,874)
(118)
240,889
-
147,314
(130,531)
118
16,901
247,881
147,314
(137,405)
-
257,790

Maintenance reserve

This reserve was created to cover substantial maintenance costs that might arise in the foreseeable future.

Property reserve

The property reserve is an amount equal to the net book value of the centre's leasehold property. Depreciation has been charged equally over the remaining lease term amounting to £5,120. A new lease was signed in October 2023 and will run for 25 years from then.

15

THE CARROLL CENTRE LIMITED (Formerly Stanmore Youth Centre Limited)

(Company limited by guarantee and not having share capital)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)

Operational reserve

The Operational reserve is annually reviewed by the Trustees to ensure is covers any unforeseen events. This year that requirement was considered to be at least £100,000.

Support fund

The support fund is available to support an unforeseen community needs.

Charity Income reserve/ General Funds

This fund represents any accumulated unrestrcited funds over and above the required Operational Reserve above.

QUBE SOFT PLAY reserve

The Trustees approved the set up of a social enterprise 'QUBE Softplay' and agreed that sufficient reserves be made available for the purchase of Softplay and Cafe equipment £55,191 which will be depreciated over 5 years. Depreciation costs of £1,754 have been offset against this fund.

Families and young children

A donation received during 19/20 has been utilised to support family activities .

13 ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Stock
Debtors
Bank and cash
Creditors		 Unrestricted
Restricted
2025
£
£
£
122,346
-
122,346
795
-
795
1,420
-
1,420
208,645
-
208,645
(76,503)
-
(76,503)
256,703
-
256,703

14 RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

15 PENSION SCHEME

The company operates a defined contribution pension scheme on behalf of certain employees. The assets of the scheme are held in an independently administered fund. The scheme came into effect on 1 November 2016. The annual pension commitment under this scheme is £3,885 (2024: £3,929). There are 8 current

16 LEASE COMMITMENTS

The company has a 25 year lease which was renewed for 25 years from October 2023. The annual rental is £1,000.

16