For internal purposes only
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Charity Number 1015452
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
For internal purposes only
Contents
| Page | |
|---|---|
| Trust Information | 2 |
| Trustees' Report | 3 |
| Statement of Trustees' Responsibilities | 6 |
| Indpendent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 |
Page 1
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
For internal purposes only
Legal and Administrative Information
| Trustees | L Cantle |
|---|---|
| P Goldsmith | |
| L J Dobson | |
| F S Chapman | |
| M P Dolan | |
| N Claxton | |
| Charity Number | 1015452 |
| Principal address | 7-9 Brook Road |
| Rayleigh | |
| Essex | |
| SS6 7UT | |
| Independent Examiners | Connah Goldsworthy |
| 1st Floor East Suite | |
| Cottis House | |
| Locks Hill | |
| Rochford | |
| Essex | |
| SS4 1BB |
Page 2
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
(Reg. Charity No. 1015452)
Annual Report for the Year ending 30th September 2025
Charitable purpose and public benefit
The purpose of the Trust is the provision of recreational and leisure facilities and activities for young people in particular, and the provision of social welfare activities and programmes for the benefit of the community. As recommended by the Charity Commission, the income generating trading activities are channelled through The MegaCentre Rayleigh Ltd, its 100% owned trading subsidiary.
The normal activities and programmes of the Trust are varied and include youth and family support work, special needs group sessions for young people, the Mix sessions for families with additional needs, parenting programmes, well-being and mental health programmes, counselling services into local senior schools, over-50’s sessions, Men’s Shed, Sensory Room babies activities, music practice, dance, drama, and mothers & toddlers groups. The range and depth of these activities has continued to grow and our Charity team has grown to accommodate this. External groups and local charities also make good use of the facilities of the Centre.
The Community Response Hub based at the Megacentre, in conjunction with Rochford District Council in particular, plus church organisations, local councillors and other community partners, has subsequently expanded to form a Community Resilience Hub based at the Megacentre. The impact of the Hub has been increasingly important for the community due to the partner organisations working together. Work has also continued in supporting a significant number of refugees from Ukraine, mainly women and children locating to the local area and the Megacentre has provided a contact base for these families and host families. This has included the provision of cooked meals, translation services, clothes bank, access to the on-site food bank and assistance with regulatory requirements. This work is ongoing.
The trading company activities continue to generate the majority of the income to support the Trust’s employment of Youth Workers, and Family Support Workers. The quality and range of the programmes provided by the Centre are such that many referrals are made by schools, Social Services and other local community organisations.
In planning its activities, the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Page 3
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE) (Reg. Charity No. 1015452)
Annual Report for the Year ending 30th September 2025
Financing and the relationship with The MegaCentre Rayleigh Ltd
The purpose of the Trust is the provision of recreational and leisure facilities and activities for young people in particular, and the provision of social welfare activities and programmes for the benefit of the community. As recommended by the Charity Commission, the income generating trading activities are channelled through The MegaCentre Rayleigh Ltd, its 100% owned trading subsidiary.
The normal activities and programmes of the Trust are varied and include youth and family support work, special needs group sessions for young people, the Mix sessions for families with additional needs, parenting programmes, well-being and mental health programmes, counselling services into local senior schools, over-50’s sessions, Sensory Room babies activities, music practice, dance, drama, and mothers & toddlers groups. The range and depth of these activities has continued to grow and our Charity team has grown to accommodate this. External groups and local charities also make good use of the facilities of the Centre.
The Community Response Hub based at the Megacentre, in conjunction with Rochford District Council in particular, plus church organisations, local councillors and other community partners, has subsequently expanded to form a Community Resilience Hub based at the Megacentre. The impact of the Hub has been increasingly important for the community due to the partner organisations working together. Work has also continued in supporting a significant number of refugees from Ukraine, mainly women and children locating to the local area and the Megacentre has provided a contact base for these families and host families. This has included the provision of cooked meals, translation services, clothes bank, access to the on-site food bank and assistance with regulatory requirements. This work is ongoing.
The trading company activities continue to generate the majority of the income to support the Trust’s employment of Youth Workers, and Family Support Workers. The quality and range of the programmes provided by the Centre are such that many referrals are made by schools, Social Services and other local community organisations.
In planning its activities, the Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Financing and the relationship with The MegaCentre Rayleigh Ltd
The Trust is governed by a board of trustees that meets regularly to discuss its activities and to provide direction and leadership. Because the activities of the two organisations are closely aligned, 2 trustees currently also act as directors of The MegaCentre Rayleigh Ltd to ensure operational consistency across both organisations. The trust owns the building from which The MegaCentre Rayleigh Ltd operates and a significant portion of the financing for the Trust’s work comes in the form of rental income received from renting this building to The MegaCentre Rayleigh Ltd. The Megazone Laser Arena and the Megaplay Soft-Play centre, together with room hire and theatre use are the principal trading income generators.
The Trust owns the freehold of the property. Under an agreement with The MegaCentre Rayleigh Ltd, the recreational equipment and other assets in the building are owned by the trading company. The equipment serves both the purposes of The MegaCentre Rayleigh Ltd and those of the Trust, and the Trust makes a payment to the trading company for its use of those assets. The trustees and The MegaCentre Rayleigh Ltd directors’ aim is for the trading company to financially break-even. Where operational costs are incurred by The MegaCentre Rayleigh Ltd but benefit both organisations, these costs are shared between the two entities on a formulaic basis.
Page 4
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE) (Reg. Charity No. 1015452)
ANNUAL REPORT FOR YEAR ENDING 30th SEPTEMBER 2025
Financial Review
Unrestricted income for the year was £208,784 (2024: £178,723) and a large proportion of the income was received in the form of rental income paid by The Megacentre Rayleigh Ltd for use of the building of £120,000. This combination of income and expenditure resulted in net outgoing resources of £124,294 for the year.
Restricted funds, which have been provided to ACT for specific purposes, saw income of £23,034 (2024: £159,388) and expenditure of £22,082 (2024: £114,235). The total balance of restricted funds held at the end of the year to 30.9.25 was £48,071 (2024: £36,114).
In the coming year, the Trust continues to seek to grow its personal supporter base and to seek sponsorship funding from local businesses. It will also seek to increase grant funding to finance further development of programme delivery specific to well-being and mental health. In addition, via The MegaCentre Rayleigh Ltd, seek to fund some of the more significant building and refurbishment work that is planned, especially a new bar area.
Reserves
Funds given to the Trust for specific purposes, mainly in the form of grants, are strictly allocated for that purpose and do not form part of the reserves. Under normal circumstances, with regular rental income from The Megacentre Rayleigh Ltd, the trustees consider the target for formal reserves should be £15,000. Subsequently, this target will be revised. Reserves are held as part of unrestricted funds.
Risk Management
The Trustee Board examine the major risks that the charity faces each financial year when preparing and updating its strategic plan. The Trust has developed systems to monitor and control these risks and to mitigate any impact that they may have.
Summary
The Trustees are very thankful to those organisations and individuals that have contributed to the work of the Trust and are also very grateful to the volunteers who cover many areas of the work. Without their substantial input and consistent dedication, the aims of the Trust could not be sustained to the current level. The volunteer input speeds the progress of development due to the financial savings achieved and also enables the Trust to provide a high level of service to the young people and the community who attend and use the facilities.
The Trustees are committed to ensuring high standards in all aspects of its work as the Trust strives to create a centre of excellence. The trustees continue to acknowledge the commitment and dedication of the Chief Executive Officer, Scott Williamson, who has continued to help guide the organisation through very challenging times. Despite the challenges facing both the charity and its trading company, the trustees look forward with optimism as the expanding community programmes and Community Resilience Hub bring further opportunities for the benefit of the community. The Trust will need to be successful with new grant applications to maintain momentum with desired development work. However, the project has been faithbased from the beginning and this important aspect remains undiminished as the growing potential and value of the work of the Trust to the community continues to become more widely recognised and acknowledged.
Signed on behalf of the board of Trustees
22/07/2026
……………………………………. Dated …………………………….
L. Cantle – Trustee
Page 5
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
YEAR ENDED 30 SEPTEMBER 2025
THE TRUSTEES
The Trustees who served on the charity committee during the period are set out on page 2.
The Trustees are responsible for the recruitment of any new trustees.
RESPONSIBILITIES OF THE TRUSTEES
The Charities Act requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity at the end of the year and of the surplus or deficiency for the year then ended.
In preparing those financial statements, the Trustees are required to select suitable accounting policies, as described on page 10, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The Trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 6
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE) INDEPEJDENT EXAMIYER'S REPORT TO THE TRUSTEES YEAR EThDED 30 SEPTEMBER 2025 I report on the accounts of the trusi for ihe year ended 30 September 2025, which are sct out on pages 8 Lo 14. RESPECTIVE RESPONSIBILITIES OF THE TRL'STEE.S AND EXAMINER As ihe charity's trustecs you are responsible for the preparaiion of the ac¢ounts,' you consider that thc audit requirement of Section 145 of the Chariiies Aci 2011 Iihe Act) dots not apply. It is my rcsponsibility to state. on the basis of procedures specified in the General Direciions given by the Charity Commissioners under Section 145151 Ibl of the Act, wlicther partlLular matters have come to my atleniion. BASIS OF IYDEPEN'DENT EXAMINER'S REPORT My examination was carried oui in accordaTTrce with the General Directions given by the Charity Comimissioners. An examinaiion includes a review of the accouniing records kepi by the chariiy and a comparison of rhe accounts prcsentcd wilh Ihose rcLords. It also includes consideration of any unusual ilemb or disclosures in tlie accounts, and seeking explanaiions from you as trustees ¢oncerningi any such matters. The procedures undertaken do not proi'ide all thL evidence that would be requircd in an audit, and consequently I do not express an audit opinion on ilie view gii'en by the accounts. I.NDEPEN'DENT EXAMINER'S STATEMENT In collnection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that in any material respec¢ the requirements to keep ac¢L)unring records in ac¢ordance ivitli secEion 130 of the Aci- and to preparc accounts which accord ll'irh the accouniing records and to comply with the requirements of tlic Act hiv¢ not been met; or to whi¢h. in my opinion, attention should be drawi in order lo enable a proper understanding of lh¢ accounts to be reached. si Floor Easi Sui1¢ Coitis House Locks Hill Rochford E55ex SS4 1 BB E C PARKER FCCA Connah Goldsivorthi, Charicred Certified AccouTht9n¢5 Dated Page 7
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Statement of Financial Activities for the year ended 30 September 2025
SUMMARY INCOME AND EXPENDITURE ACCOUNT
| Notes INCOMING RESOURCES Donations & legacies 2 Activities in furtherance of the charity's objectives 3 Investment Income 4 Other incoming resources 5 Total Income RESOURCES EXPENDED Cost of generating funds Fundraising and publicity Charitable expenditure Costs of activities in furtherance of the charity's objects: Staff costs Donations Management and administration Support Costs Total resources expended 6 Net incoming/(outgoing) resources before transfers Transfers between funds Net incoming resources / (resources expended) before other recognised gains and losses Loss on revaluation of Fixed Asset Investment 10 Net movement in funds |
Unrestricted funds £* 14,893 - 121,520 1,739 138,152 - 234,903 3,510 13,054 489 251,956 (113,804) - (113,804) - (113,804) |
Restricted funds £ 13,730 79,936 - - 93,666 - 25,741 77,463 - - 103,204 (9,538) - (9,538) - (9,538) |
Total 2025 £ 28,623 79,936 121,520 1,739 231,818 - 260,644 80,973 13,054 489 355,160 (123,342) - (123,342) - (123,342) 1,366,254 1,242,912 |
Total 2024 £ 31,639 185,482 120,000 990 |
|---|---|---|---|---|
| 338,111 | ||||
| 593 203,458 91,784 4,621 558 |
||||
| 301,014 | ||||
| 37,097 - |
||||
| 37,097 - |
||||
| 37,097 | ||||
| Fund balances at 1 October 2024 | 1,330,140 | 36,114 | 1,329,157 | |
| Fund balances at 30 September 2025 | 1,216,336 | 26,576 | ||
| 1,366,254 |
- unrestricted funds includes designated funds
Page 8
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Balance Sheet as at 30 September 2025
| Notes Fixed assets Tangible assets 9 Investments 10 Current assets Debtors 11 Cash at Bank and in hand Creditors Amounts falling due within one year 12 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year Net assets Income funds Unrestricted Funds 13 Restricted Funds 13 |
£ £ 880,000 265,000 1,145,000 24,403 76,132 100,535 (2,623) 97,912 1,242,912 - 1,242,912 1,216,336 26,576 £1,242,912 2025 |
£ £ 880,000 265,000 1,145,000 22,794 199,750 222,544 (1,290) 221,254 1,366,254 - 1,366,254 1,330,140 36,114 £1,366,254 2024 |
£ £ 880,000 265,000 1,145,000 22,794 199,750 222,544 (1,290) 221,254 1,366,254 - 1,366,254 1,330,140 36,114 £1,366,254 2024 |
|---|---|---|---|
| 1,145,000 221,254 |
|||
| 1,366,254 - |
|||
| 1,366,254 | |||
| 1,330,140 36,114 |
|||
| £1,366,254 |
22/07/2026
Approved by the trustees on _____
………………………………………………….. ……………………………………………………….. P Goldsmith L Cantle Trustee Trustee
Page 9
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Notes to the financial statements for the year ended 30 September 2025
1 Accounting policies
1.1 Basis of preparation of accounts
The financial statements have been prepared under the historical cost convention and applicable accounting standards. They 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 (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Active Christian Trust meets the definition of a public benefit entity under FRS 102.
1.2 Going Concern
The trustees consider that there are no material incertainties about the Trust's ability to continue as a going concern.
1.3 Cash Flow
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirements to prepare such a statement.
1.4 Incoming resources
Income represents the total amount receivable by the charity from all sources including Income Tax repayments.
- 1.5 Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources.
- 1.6 Tangible fixed assets and depreciation
The valuation of the freehold property is based on a professional valuation which was last updated on 11 June 2008, and the current balance sheet value is based on this valuation.
No depreciation has been provided on the freehold property on the basis that it is not material. The trustees are regularly upgrading the property and expending funds on repairs to maintain the structure of the property and for this reason the residual value is being maintained. For this reason any depreciation which would be charged is not material.
1.7 Investments
Fixed asset investments are stated at the lower of cost or net realisable value.
1.8 Expenditure on management and administration of the charity Administration expenditure includes all expenditure not directly related to the charitable activity or fundraising ventures. This includes costs of running office premises and staff salaries for administrative staff and audit fees.
Page 10
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Notes to the financial statements
for the year ended 30 September 2025
| 2 Donations and legacies Donations and gifts 3 Activities in furtherance of the charity's activities Grants receivable for charitable activities 4 Investment income Rental income Interest received 5 Other incoming resources Gift Aid repayments Sundry income 6 Total resources expended Charitable expenditure: Staff costs Donations and expenditure on charitable activities Fund raising costs Management and administration Support Costs |
Staff costs £ 260,644 260,644 |
Other costs £ 80,973 13,054 489 94,516 |
2025 £ 28,623 2025 £ 79,936 2025 £ 120,000 1,520 121,520 2025 £ 1,739 - 1,739 2025 £ 260,644 80,973 - 13,054 489 355,160 |
2024 £ 31,639 |
|---|---|---|---|---|
| 2024 £ 185,482 |
||||
| 2024 £ 120,000 - |
||||
| 120,000 | ||||
| 2024 £ 990 - |
||||
| 990 | ||||
| 2024 £ 203,458 91,784 593 4,621 558 |
||||
| 301,014 |
7 Trustees
During the year there are no payments made to the Trustees of the charity.
| 8 Employees Number of employees The average number of employees analysed by function, were:- Youth work, management & Administration There were no employees whose annual emoluments were £50,000 or more. |
2025 Number 8 |
2024 Number 8 |
|---|---|---|
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ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Notes to the financial statements for the year ended 30 September 2025
9 Tangible fixed assets
| Cost At 1 October 2024 Additions Disposals Revaluation At 30 September 2025 Depreciation At 1 October 2024 Charge for year Disposals At 30 September 2025 Net book value At 30 September 2025 At 30 September 2024 |
Land and Buildings £ 880,000 - - |
|---|---|
| 880,000 | |
| - - - |
|
| - | |
| 880,000 | |
| 880,000 |
The property was professionally valued on 11 June 2008 by Stevens Scanlan Ltd, Chartered Surveyors at an open market value of £1,100,000. However the valuation of £880,000 has been arrived at by the trustees after taking into account improvements to the property recorded in the financial statements of The Megacentre Rayleigh Ltd (a wholly owned subsidiary). The trustees consider this prudent in order to avoid any double counting of the improvement costs of the property.
In the trustees opinion, the current open market value of the property is not less than the valuation recorded in these accounts.
The property has a charge of £384,374 to Barnardos, as set out in note 14 to the accounts.
10 Fixed asset investments
| Cost/valuation at 1 October 2024 Diminution in value Cost/valuation at 30 September 2025 |
£ 265,000 - |
|---|---|
| 265,000 |
Holdings of more than 10%
The charity holds more than 10% of the share capital of the following companies:
| Country of registration | |||
|---|---|---|---|
| Company | or incorporation | Class | % |
| Subsidiary undertakings | |||
| The Megacentre Rayleigh Ltd | United Kingdom | Ordinary | 100 |
The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial year were as follows:
| The Megacentre Rayleigh Ltd | Capital and reserves £ 2,334 |
Profit/(Loss) for the year £ (81,084) |
|---|---|---|
The fixed asset investment was written down by £600,000 in 2016, in order to reflect a fairer representation of its value given the historical trading losses and balance sheet values of The Megacentre Rayleigh Ltd.
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ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Notes to the financial statements for the year ended 30 September 2025
| 11 Debtors Amounts owed by group undertaking Gift Aid Debtor Other debtors 12 Creditors: amounts falling due within one year Accruals and deferred income |
2025 £ 22,072 919 1,412 24,403 2025 £ 2,623 2,623 |
2024 £ 21,863 931 - |
|---|---|---|
| 22,794 | ||
| 2024 £ 1,290 |
||
| 1,290 |
13 Analysis of net assets between funds
| Tangible fixed assets Investments Current assets Creditors: amounts falling due within one year |
Unrestricted Fund £ 73,959 (2,623) 71,336 |
Designated Fund £ 880,000 265,000 - 1,145,000 |
Restricted Fund £ 26,576 26,576 |
Total £ 880,000 265,000 100,535 (2,623) |
|---|---|---|---|---|
| 1,242,912 |
The Designated Fund includes funds received for specific purposes and is therefore ring-fenced and also represents the charity's Investment and Property Fund, which has been separately designated to hold the Trust's freehold property, and improvements to the property. As set out in the Trustee's Report, the improvements to the charity's property are held by The Megacentre Rayleigh Ltd, and these are funded by virtue of an investment in the share capital of the charity's subsidiary company.
Page 13
ACTIVE CHRISTIAN TRUST (THE MEGACENTRE)
Notes to the financial statements
for the year ended 30 September 2025
14 Contingent liabilities
In the event of a sale of the property a charge to Barnados will be payable from the proceeds only upon any future sale of the property.
The maximum amount repayable to Barnados (to include crystallised interest at date of purchase) would be in the sum of £384,374.
At 30 September 1999, the rental arrears totalled £225,483. At the purchase date of the property (26 April 2000) this arrears, together with the nominal rent charge for the period 1 October 1999 (£9,800) was waived. On the acquisition of the property from Barnardos, a sum of £384,374 was converted to a further charge on the property, repayable from any sales proceeds surplus. The arrears have been transferred to the Investment and Property Fund at book value. No provision is made for interest charges.
If the property were to be sold at the balance sheet date, for the carrying value, all secured charges would be met.
15 Related parties
During the year, Active Christian Trust received rental income of £120,000 (2024- £120,000) from The Megacentre Rayleigh Ltd, its subsidiary undertaking.
At the year end, Active Christian Trust was owed £22,072 (2024- £21,863) by The Megacentre Rayleigh Ltd. No interest is receivable on this debt and there is no fixed repayment schedule.
Page 14