Charity Commission number.. 1015489
Companies House number.. 2766098
THE ETHEROW CENTRE CHARITABLE TRUST
TRUSTEES REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025

The Eth?row Centre Charitablp Trust
Contents
Page
Trustees Annual Report
Indep8nd8nt Examineffs Report
Stslement ol Flnancial Activiti88
Balance Shoel
Slalemenl of Cash Flows
10
Notes to the FInar￿la1 Statements
11-23
The followingp898 dogs notfom? part of the stalulory accounts..
Income and Expenditure account
24

THE EfHEROW CENTRE CHARITA8LE TRUST
Report of the trustees for the year ended 30 November 2025
The trustees present their annual dlrectors, report and flnancial statements of the charity for the
vear ended 30, November 2D25 whlch are also prepared to meet the requirements for a directors.
report and accounts for Companies Act purposes. The flnancial statements comply wlth the Charltles
Act 2011, the Companles Act 2006, thè Memorandum and Articles of Association, and the
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charltles
preparlng their accounts In accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective I january 20191.
Referente and admlnlstrative Information
Charity Name.. The Etherow Centre Charitable Trust
Charity Number: 1015489
Company No.. 02766098
Directors and trustees
The direetors of the charitable company Ithe charFtyl are its tru5tee5 for the purpose of charlty law.
The trustees and officer5 serving during the year and since the year end were a5 follow5..
E T 8ussell
F Leach
S A Johnson
I Wetton
G Davles
G Richards
Key management personnel: Trustees and Dlrectors
We have no Chair of Trustees
Reglstered Offlce
Etherow Centre
Market Street
Broadbottom
SK14 6AX
Independent Examlners
Hilton Jones Chaytered Certified Accountant5
Holllnwood Business Centre
Albert Street,Oldham
Lancashire OL8 3QL
Bankers
HSBC Bank plc
5 Great Underbank
Stockport
Cheshire, SKI ILH

THE EfHEROW CENTRE CHARITABLE TRUST
Oblectlves and actlvltle5
The purposes of the charlty are..
to provide recreational and therapeutlc ridlng classes and other recreational facllities for the beneflt
of person5 suffering from any physical or mental disability with the object of improving their
condltions of life and to provide trainin& instruction and supervision of such persons in their use and
enjoyment of the aforesaid facilities.
The trustees tonflrm that they have referred to the Charlty Commlsslon's guldante on public benefit
when reviewing the Charity's aims and objectives, in planning future activities. and setting the policles
for the year.
The charity furthers its charitable purpose5 for the public benefit through the provision of facilities
hostlng a range of sports and leisure activities available lo able bodied and disabled people. covering
a wide age range and geoEraphlcal area.
structurej governance and management
Etherow Centre Charitable Trust is a company Ilmlted by guarantee governed by its Memorandum
and Articles of A5sociatlon dated 19, November 1992. It is registered as a charity with the Charity
Commission Idated 30 November 19921.
Appolntment of trustees
As set out In the Artlcles of Assoclatlon trustees are elected annually by the members of the
charitable company attending the Annual General meeting. Each trustee retires from offlce at thelr
third AGM and can offer themselves for re-electlon.
Tru51ee inductlon Ond tralnlng
All new trustee5 are provided with the Charlty Commission guidance for trustees and are given a
brlef tour of the bulldlng and an explanation of the procedures".
OrBanlsatlon
Etherow Centre Charitable Trust has a management committee of between 4 and 7 members who
meet every 4-6 weeks and are responsible for the strategic direction of the charlty. A scheme of
delegatlon Is In place and day to day responsibility for the provision of servltes rests wlth the
management team of user groups.
Related parties and co-operation wlth other organisatlons
In so far asls complementary to the charitls objects, the charity Is gulded by both local and
national policy.
Chalrfs Report: September 2025
The Trusvs purpose remains to maintain the building for the 'provision of recreational and
therapeutic activities for the disabled,. We continue tD provlde space and facilitles for organi5ations
and group5 which have a focus on the provision of sport and lelsure attlvltlesfor people wlth physlcal
or mental health disabilities of all ages.

THE ETHEROW CENTRE CHARrrABLE TRUST
TheTrust st511 has no chair and this rèport has agaln been wrltten lolntty. Ted has coritSnued to ensure
the bullding works smoothly, Frances is keeplng our 5ecretsrial administration on track, Shlrley has
contlnued to keep our Facebook page up to date, Gwyn has continued to act as Treasurer and
provide valuable architectural advice on building maintenance and management lof which more
later) and Jenny has provided general advice regarding building maintenance and assistance.
A5 the Trust's AGM is being held jointly wlth that of the Etherow Indoor Bowling Centre this year,
this report wlll leave their Chair to summarise thelr actlvwty and continued succes5.
TMBC have continued to contrlbute to the cost of dilapidations the lease Is due to run until 31
March 2029. April 2024 was the last opportunity to have a rent revlew, which the Trust wished to
pursue but TMBC rejected. We instructed Chartered Surveyors Falrhur5t Buckley to conduct a rent
review on our behalf, but they were unable tD find sultable comparison building5. Slgnlflcantly, they
noted In January that
,the frust has endured c05ts of £14,800 in the lost 12 months. wiping out the rentol income. It is
unfortunate that the lease does not ullow the Trust to recoup externol rEpalr costsfrom Tt7meside,
but l u55ume that the cost of insurance and utilities chorges ure belng apportioned as per the lease..
The settlng of the Centre ha5 been further Improved, wlth the trees and overgrowth by the ramp to
the car park having been removed End a kerb and gravel18id. Addition311yi a dropplng off place for
those with disabilltles has been provided at the foot of the ramp to the bowling centre and partlcular
thank5 go to David Twlgg for thi5.
Toilet5 have been upgraded within the Bowllng Centre to provlde properly configured Accessible
Tollet facilities, funded by the National Lottery Community Fund.
Over the summer and in a major programme of works to improve the thermal performance of the
bulldlng and provide an additional Source of long-term Income, solar panels have been fltted and the
roof repaSred, Velux window glazing replaced and masonry repointing carried Dut on the south
elevation In Ilme mortar and the large tlmber central wlndow at first floor level on the south side
which was in poor tondition, replaced. The Trust orlglnally planned to install 126 solar panels, the
condition of the roof and sUPPOrtlng structures being checked by the installer, but the number of
solar panels had to be reduced to 32 due to the lack of capacity at the local electricity Substation.
The Trust ha5 contributed to the requlred scaffold and repointing costs and has also had the guttering
inspected, repaired and redecorated.
Throughout, the Trust has maintained full liaison with the Construction Manager Network Rall Asset
Protection & Optimisation, due to proximity of the railway line.
Additionally* all the arched windows at first floor level have been replaced by Pate and Lever to a
design agreed wlth the Trust, to be followed by repointlng of the masonry, again in lime mortar. The
Perspex in the west gable window has been replaced wlth glass and the window repainted black to
take advantage of the scaffoldlng. Three openlng Ilghts are to be Inserted into the existing timber

THE ETHEROW CENTRE CHARITABLE TRUST
wlndows on the north elevation to improve cross ventllatlon.
Thls work to the windows will a150 help to improve the envlrDnmental performance of the buildlng.
These wlndows are a giftfrom Steven Roberts in memory of hls parents, David and Barbara Roberts.
Unfortunatelyi the scaffolding was accessed by sever31 local teenager5 on two (PI occaslons, caught
on CCTV. The matter wa5 reported to local pollce who were able to Identlfy the indivlduals and
Vislted them at home with their parents. At least the top row of the scaffolding will be taken down
by the end of September, to minimlse the risk of access to the roof.
The Trust has been able to beneflt from slgnlficant pro bono legal advice over the last year from
Brabners of Manchester. Partner Helena Davies and Solicltor
Wlll Ford have provided advice on both the Trust's legal p051tion with the stables and with the TMBC
lease. Inltlal advice from Brabners confirmed that, underthe Trust's charltable objerts and theterms
of the TMBC lease, the use of the stables and outdoor menage is restrlcted to the provislon of
disabled rldlng classes. although not for offlclal Riding for the Disabled use, and not for general
stabling orany other purpose. The Trusttherefore advertised for such a user on the Trust's Facebook
site, all contacts were asked for at least three reference5 and research was carried out Into an
appropriate rent, given that the use was restrirted to an organisatlon providing services to disabled
people.
The Trust agreed to pursue contact with the In5plring Animal Therapy CIC, which provldes animal
assisted therapy with a range of anlmals from horses to guinea pigs. and 15 delighted to report that
a four-year lease drawn up by Brabners was agreed wlth the CIC, with the tenant having taken up
occupanry on 29 August, The rent has been agreed at £200 per month for the first six months. in
recognition of the CIC'S offer to undertake Signifi￿nt repair works to the building and menage, and
£500 per month thereafter. Maintenance and repair5 are still needed to the stables buildlng and the
menage to enable a new use, including replacement of the menage fence and of the water and
electrlclty supply rotjte, repair of internal galvanised metalwork and clearing of gutters wlth
inspection of the roof after jet washinE. The old fencing and timber ducting has been removed
pendln8 the start of work and the Trust has agreed to fund 50% of the new fenclng costs. The Trust
will also pursue works by United Utilities to provide a source of water direct to the Stables building.
In other news, the committee has continued to meet every four weeks to conduct the business of
the Trust, and also once most months to undertake cleaning and maintenance actlvltles. Two
members of the EIBC Management Committee, George Richards and David Twigg, have continued
to joln these meetings, to observe the Trust and take part to strengthen the ties that need to exlst
between the Trust and the Bowling Centre. We are pleased to welcome George as a new Trustee.
The main building arena was used for several months by Hoop Paws Dog Training although, sadly,
this has ceased due to a change in the personal circumstances of the trainer. Brabners were able to
provide a Licence to Occupy for all future users of the maln building.
Two previous request5 to Usè the ground floor of the Centre from The Woodhead Rallway Herltage

THE ETHEROW CENTRE CHARITABLE TRUST
Group and a music producer have not come to fruition.
Our two band groups continue to Use rooms within the Centre. AlthoLEgh these groups do not have
a link to disablllty, they provide a modest, regular income to support our chBrity,
Etherow Centre Ch?rltable Trust Director5', Edward Bussell, Gwyn Davles, Frances Leach. Shirley
Johnson and Jenny Wetton
September 2025
Plans tor Future Perlods
The Trustees remain keen to recruit further members to increase our ￿SOUrceS and wlll use social
media, as well as word of mouth to aid recruitment.
The Trustees will contlnue to be guided and work within the current Business Plan which will be
reviewed In 2028. before the end of the long-term lease wlth Tameside Councll, and reconslder our
strategic priorities and their relevance.
The Business plan draws together all the information we hold about the Centre, as well as
providing an opportunity for us to determine our longer-term direction of travel. We continue to
pursue the same four strateElc prlorities as last year:
I Increasing the use of the main buildlng, especially for people with learning disabllitles,.
2 Establishing a more 5UStalnable Income stream, which does not rely so heavlly on public money;
3 Extending the committee to include someone whose Interest Is In user management and
development;
4 Asslst in developing the Indoor Bowling Centre to provide increased revenue.
We will also be gLtided by the maintenance plan, established in June/July 2022 for the Centre and
review arrangements for disability access. This is updated regularly wlth audits.
We will continue to seek grant funding where It wlll asslst us In meeting our aims and oblectlves.
Financlal revlew
Income totalled £141,87512024.' E132,0341 and total expenditure was £138,12512024 £101,875)
leaving a surplu5 of £3,750 lincluding a depreclètion charge of £13,797I- New sources of funds to
cover future malor maintenance projects continue to be explored. Restricted reserves at the year-
end were £29,726.
Investment powers and pollcy
Thè trustees. having regard to the liquidity requirements of operating the charlty. aim to keep
avallable fund5 in an interest-bearing deposit account. M05t of the charlty's funds are to be spent in
the short term so there is little available for any longer-term investment.

THE ETHEROW CENTRE CHARITABLE TRUST
Reserves poll¢y and going ¢on¢ern
The balance held in unrestricted reserves at 30th November 2025 was £92,558 of which there is a
deflclt of £26.526 after allowing for fund5 tled up in tangible fixed assets.
The trustees alm to establlsh and maintain free reseNÈs In unrestrlcted funds at a level whlch
equates to approximately two months of unrestricted charitable expenditLFre. The trustees conslder
that this level will provide sufficient funds to allow a smooth running of day to day facilities and
respond to unplanned repairs that may arlse.
Having reviewed the plan5 fDr the year ahead the trustees conslder that the charity is a going
concern provlding that the loan continue5 to be avallable.
Rlsk management
The trustees have conducted a review of the malor risks to which the charity is exposed. Where
appropriate, Systems or procedures have been established to mitigate the risks the charity faces.
Trustees responslbllltles In relatlon to the finantial statements
The charity trustees (who are also the directors of The Étherow Centre Charitable Trust for the
purposes of company lawl are responsible for preparing a trustees, annual report and financlal
statement5 in accordance with appllcable law and United Kingdom Accounting Standards Iunlted
Kingdom Generally Accepted Accounting Practice).
Company law require5 the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affair5 of the charltable company and of the Incomlng resources
and applicatlon of resources, including the income and expendlture, of the charitable company for
that period. In preparing the financial statements, the trustees are required to:
select suitable accountlng prlnciples and then apply them consistently;
Observe the methods and prlnclples in the applicable Charities SORP,.
Make judgments and estimate5 that are reasonable and prudent,.
State whether applicable accountlng standards have been followed, Subject to any material
departures that must be disclosed and explalned In the flnanclal statements,.
Prepare the financial statements on a Eoing concern b3515 unless It Is approprlate to
presume that the charity will continue in business.
The trustee5 are responslble for keeping proper accounting record5 that disclose with reasonable
accuracy at any time the flnanclal posltion of the charity and to enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the asset5 of the charity and takin8 reasonable steps for the prevention and detection
of fraud and other irre8uSarltSes.
By order of the board of trust
Trustee
G Davifj.
Date.. 2026 -05-01

The Etherow Centre Charitable Trust
Indèpandènt Examlner's Report
For The Year Ended 30 November 2025
I report on the accounts of the company for Ihe year ended 30 November 2025, which have are set out on
page$ 8 to 23
Ro$po¢tive respon$lbllltles of trustees and examiner
The trustees (who are also dir8clors of the Gompany for the purp08es of company law} are responsible for
the preparation of the accounts. The trustees consider that an audit is not required for this year under
section 144{2) of the Char5ties Act 2011 (the 2011 Act) and that an independent examinallon is ne&ded. The
charity is required by company law lo prepare accrued accounts and l am qualrfied to undertake the
examlnation by belng a qualified member of The Association of Chartered Certilied AGcountants.
Having satisfied myself that the charity is not subject lo audit under company law and is eligible for
independent examination, il is my responsibility to-.
examine the accounts under section 145 of the 2011 Act.,
follow the procedures laid down in g8n8ral Directions given by the Charity Commission under
section 145lb) of the 2011 Aot., and
lo slate whether partlGular matters have ¢ome lo my all6ntion.
Bas18 of Indep¢ndont examlner's report
My examinalon was carried out in aGcordan¢e wllh the general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented wilh Ih05e records. 11 also includes consideTation of any unusual items or disclosures in
the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and consequently no opinion
is given as to whether the accounts present a 'lrue and falr view and the report is limited to those matters
set out in the statement below.
Independent examlnerfs statgrnont
In connection with my examination, no matter has come lo my attention:
111 which glves me r6asonable cause to be118ve that in any material respect the requirements
to keep accounting records in accordance with section 386 of the Companies Act 2006,. and
to pr8parg accounts which accord ￿th the accounting records. comply with th8 accounling
requirements of section 396 of the Companies Act 2006., and
with the methods and principles of the Statement of Recommended Practice.. Accountin9 and
Reporting by Charities have not been met., or
12) lo which, in my opinlon, attention should be drawn in order lo enable a proper underslandlng of the
accounts to be reached.
IL
JM Hillon-Jones
Hilton Jones Ltd
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
01-May-26
Page 7

Thg Ethgrow Cfrntre Charltablg Trust
Statement ol Flnanclal Actlvlties Ilncludlng Income and Expendlture Account>
For The Year Ended 30 November 2025
Unrestrlctod
Funds
Restrl¢ted
Funds
2025
2024
Notes
INCOME FROM
Donatlons and leg8cles
Charitable activities
Sundryincome
2,019
119,856
20,0
22,019
119,856
3,723
128,091
220
TOTAL INCOME
121,875
20.000
141,875
132,034
EXPENDITURE ON
Charllable 8cllvill9s
115,122
23.OD3
138,125
101,875
TOTAL EXPENDITURE
115,122
23,003
138,125
101,875
NEf INCOMEIIEXPENDITUREI
6,753
{3,003}
3,750
30,159
NET MOVEMENT IN FUNDS
6,753
(3,0031
3,750
30,159
RECONCILIATION OF FUNDS
Total fvnds brought forward
14
85,805
32.729
118,534
88,375
TOTAL FUNDS CARRIED FORWARD
14
92,558
29,726
122,284
118,534
The slBlemenl Df fi'nancial activi￿e8 includes all 98ins and 1088es recognised In the year. All income and
expendllure deriv6 from continuing aclivilifys.
The notes on pages 1110 23 form part ofthese accounts.
Pag£ 8

Th8 EthgFOW Centre Charltablo Trust
Balancg Sheet
As At 30 Nov•mb•r 2025
Companlès House number.. 2766098
Unre8trlctsd Ro$trfcled
Funds
Funds
2025
2024
Notes
FIXED ASSETS
Tangible Assets
11
148,810
148,810
120,192
148.810
148,810
120.192
CURRENT ASSETS
DebtOTS
Cash al bank and In hand
12
12,984
14,4511
12,984
25.275
11,451
55,981
29,726
8,533
29,726
38.259
67,432
Credltor8: Amounts falllng due
withln one year
13
64,785
64.785
69,090
NET CURRENT ASSETSI(LIABILITIESI
156,252)
29,726
126,5261
11,658)
TOTAL ASSETS LESS CURRENT LIABILITIES
92,558
29,726
122,284
118,534
NET ASSETS
92,558
29,726
122.284
118,534
THE FUNDS OF THE CHARITY
Reslricled incotne fund5
Unrestricted Income funds
14
14
29,726
29,726
92,558
32.729
85,805
92,558
TOTAL CHARITY FUNDS
92,558
29,726
122,284
118,534
For the period in question the company was entitled to the exemption conferred by seolion 477 of th8
Companies Act 200e, and that no notice has b8èn deposited under secllon 476 In relation to Ils accounts for
the financial year. The dire¢lors acknowledge their responsibilities for complying with the re9uirements of Ihg
Companl6s Act 2006 wFth respect lo accounting records and the preparation of accounts.
These accounts have been prepared in accor(Sance with the provisions applicable lo companies subj8cI to
the small companies, regime.
Approved by tho trustees on 01 Ma
2026
G Davles- Dlreclor
The notes on page8 1110 23 fomi pa
ese 8¢¢ounts.
Page 9

Tho Eth8row Centr8 Charltabl8 Trust
Statement of Cash Flows
For Thg Year Ended 30 November 2025
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROP41 OPERATING
ACTIVITIES
2025
2024
Nel movement in funds
Add back depreciation
Decreasellincreasel in debtors
Increaselldecr&asel In cred1tws
3,750
13,797
(1,5331
(4.305)
30,159
16,594
13,691}
3,660
NET CASH USED IN OPERATING ACTIVITIES
11.709
46,722
CASH FLOWS FROM INVESTMENT ACTIVITIES:
Purcha58 of fixed ass8ls
(42,415)
19,686)
NET CASH PROVIDED BY INVESTING ACTIVITIES
{42,4151
19,686)
INCREASEI{DECREASEI IN CASH AND CASH EQUIVALENTS DURING THE
YEAR
130,706}
37,036
CASH AND CASH EQUIVALENTS BROUGHT FORWARD
55,981
18,945
CASH AND CASH EQUIVALENTS CARRIED FORWARD
25,275
55.981
Page 10

The Etherow Centre ChaTltable Trust
Notes to thè Financial Statements
For The Year Ended 30 November 2025
l Acttountlng Pollcl•s
1.1 Bas1$ of preparatlon and assessment of golng Concern
The accounts Ifinanclal slalementsl have b8en prepared under the hlstorical cost convenllon wlth Stems
r@cognised at C05t or transaction value unless olherwlse stsled in the relevant notes lo these 8ccounls.
The fin8ncl81 slalemenls have begn prepared in accordance with the Statement of Recornmended
Practice.. Accounting and Répertlng by Ch8rltles preparing their accounts in accordance with the Financi81
Reporting Stsndard appllcable in the UK and Republic of Ireland (FRS 1021, effecllve 1st January 2019,
and th& Financial R8POrting Standard applicable in the Unlled Kingdom and Republlc of Ireland {FRS 1021
nA nharS1its¢ ?ni
The ch8rity conslilules a public benefit entity as defined by FRS 102.
The Iruslees consider that there aro no material uncertainties about the charity's abmity lo conlinu8 as #
going concern.
1.2 Fund5 5tru¢tur8
Reslricled funds are funds which are to be used in accor(Janc& wf(h specific restrictions imposed by th8
donor or trust dead. Th8r8 8ra O reslricled funds.
Unreslrlcled income funds comprise those funds whlch the trustees are free lo use for any purpose in
furtheranc8 of lh8 charitable objects. Unrestricted funds include designated fund8 where the Iruslee8. at
their discretion. have created a fund for a specifSc purpose.
Further dolails ol each fund are dlsclosed In note 14.
1.3 Income recognltlon
All Income Is recoonised once the chaTity has ènlltlement to the Incomè, il Is probable that the Income wlll
be received and the amount of Income receivable can be measured reliably.
Donations are racognised when the charity has been nollfied In wrlling Df both the amount and setM6menl
dale. In the event that a donallon Is sublecl lo condlllons that require a level of performance before the
charity is entllled to the funds, the income Is deferred and not recognlsed untll ellher those condllions are
fully mel. or the fuifilmenl ol those condlllons Is wholly wlthln the control of the charity and It is probable
that tho88 conditions will ba fulfllled In the reporting period.
Interest on funds held on deposit Is included when receSvable and the amount can be measured r?1Sably
by the chadly., thi8 is nomially upon nolificallon of the Interest pald or payable by the bank. DlvliJend8 are
recognlsed once the divld8nd has b6en declared and notification h8s been received of the dividend due.
1.4 EX￿ndIture Recognlllon
Liabilities are r8cognised as expenditur8 as soon as there is a legal or constructiv¢ obligation committing
the charlly lo that expenditure, Il Is probable that selllemenl wlll be required and th8 amount of the
obligation can be measur6d rellably.
All expendlture Is accounted for on an accruals basis. All expenses Includlng support costs and
gDv8rnanc8 costs are allocated or apportioned to the applicable expenditure headings. For mo
Informallon on this attribution refer to note 1.6.
1.5 ITrecoverablo VAT
Irrecoverable VAT is charged against th8 8xpendilure haading for which it was incurred.
Pgge11

Thè Ethorow Centre Charltable Trust
Notes to the Flnancial Statèmonts
For The Y•ar End•d 30 November 2025
1.6 Allocatlon of support and governance ￿sts
Support costs have been allocated betwaen governance costs and other support costs. Governance costs
compris8 all costs involving tho public accountablllty of the charity and its compliance with regulation and
good practlce. These costs include costs rolale(i lo indepgndenl examination and leg81 feas lagplher wllh
an apportKJnmenl of ovèrhead and support cost8.
Gov8manog costs and support costs relating lo Charitable activltles have been apporilcmed based on type
of expense. The allocallon of support and governance cosls is analysed in note 8.
1.7 Costs of ra16ing funds
The costs of ralslng funds conslsls of aGllvlll8s, mark8llng and DBS costs.
1.8 Charltoble Actlvltl•8
Costs of ch8rilabl8 activities indude govornance wsls and an apportionment of 8UPPOrt costs as shown in
note 7.
1.9 Tanglble flxed a5$•ts and dgpreclallon
All assets costing more than £500 are capitalised and valued al historical Cost. Deprecialion 18 charged on
the followlng basis..
Fixtur85 & fittlngs
Freehold18nd
Freehold bulldings
Building improvements
Phase111
20% on cost
Not depreciated
2.50/0 on cost
50/D on cost
2.5% on cost
1.10 Reallsed galns and losses
All gains and losses 8ra lakan lo the Ststement of Financial Activities as they arise. Realised gaSns and
I¢￿Se$ on investments are calculal8d as the difference between sales prDGeeds and their opening carrying
value or their purchas8 value if acquired 8ubsequ8nt lo the firsl day of the financial year. Unrealised
galns and losses are calculated as tho difference between the falr value at the year and and Ihelr varyng
value. Realised and unrealised Invostmenl galns and losses aro combined in the Statement of Financial
Activities.
1.11 Penslons
The charity oporales an auk)-enrolment p8nsion sch8me. The charily has no liability beyond paying ils conl
1.12 Debtors
Trade and olh8r d6blors are reGognlsod 81 the settlemènt amount dua after any trade dI￿oUnt offered.
Prepayments are valued al the amount prepaid nel of any trade dSscounts du8.
1.13 Cr8dltors and provlslons
Creditors and provisions are recognised wheré the charlly has a present obllgalion resulting from a past
event that wlll probably r8suII in the transfer of funds lo a third paty and the amount due lo settle th@
oblig8llon rAn be rneasured or aslimated reliably. Creditors and provlslons are normalty recognised al
thelr sètllemenl amovnl after allowing for any Irade discounts due.
Page 12

The Ethorow Centro Charltable Trusl
Notes to the Flnanclal Ststèments
For The Year Ended 30 November 2025
2 Rglalod party transaGtlons and trustees, expgnsgs gnd r9muneratlon
The Iruslees all give fre81y their lime and expertise wilhoul any form of remuneFatlon or olher benefit In
cash or kind 12024= £nill. Expens&s paid to th8 Iruslogs in Ihe year total￿d £nil12024.' £nil).
3 Donatlons and Legacles
Unrestrlctod
2025
Restrlcted Total Fund8 Total Funds
2025
2025
2024
Donallons
2,019
2,019
20,000
20,000
22,019
22,019
3,723
3.723
PrevÉous reporting p*iod
Unr&strlct•d
2024
Restrlctod Total Fund8
2024
2024
Donations
3,723
3,723
3,723
3,723
13

The Etheiow Centre Charltable Trust
Note5 to the Financial Statements
For The Year Ended 30 November 2025
4 Incomg from Charltablo aotlvltlg9
Unrestrtcted Reslflcled Total Funds Total Fut)ds
2025
2025
2025
2024
Rents recelvable
Conlrlbullon lo sarvlce charg8S
Indoor bowling incom8
Tuck shop Income
5.300
33,200
81,356
5,300
33,200
81,356
19.700
34,504
69,680
4.207
128,091
119,856
119,856
Previous reporting pwiod
Unrestrlct¢
R￿trIcted Total Funds
2024
2024
2024
Rents receivable
Contribution lo sorvice charges
Indoor bowllng Sncome
Tuck shop Income
19,700
34,504
69,680
4,207
128,091
19,700
34,504
69,680
4,207
128,091
Page 14

The Etherow Centre Charitable Trust
Notes to the Flnanclal 81atements
For Tha Year Endod 30 Novemb&r 2025
J Net Incom
2025
2024
Nel Income is slated after charging,,
Depreciation- owned assets
Accountsncy
Other financial services
13,797
520
16,594
504
90
6 In¢om& from other tradlng a¢tlvltl85
Unr•StrIct￿ Rg8trlct•d Total Funds Total Funds
2025
2025
2025
2024
Previous reportlng period
Unr•strl¢t•d Re$trfct•d Totsl Funds
2024
2024
2024
Page 15

The Ethèrow Centre Charltable Trust
Notes to the Financial Statemonts
For The Year Ended 30 Novemb¥r 2025
7 Exp8ndlturg
2025
2024
Expendlture on charltable a¢tivitlos
Llghl, heal & water
Business r81es
Rep8Sr8 & mainl8nance
Insuranc8
Consultancy
Cleaning
Depreciallon
Miscallaneous
Minor equlpment
Refr8shsment
Professional fee
Bad debts
Donations
Supplies
Card fees
Cleaning and waste collocllon
Subcontracted staff
Refreshment
Printing. postage and st81ion8ry
Subscription
Advertising and promO￿On
Telephone
Minor equipment
Repairs and malnlenance
Donations
Miscellaneous
Governance costs
Support costs
16,918
796
75.283
6.339
2,000
2,457
13,797
34
92
15,537
442
30,286
6,131
250
110
16,594
28
420
1.118
500
1,237
703
3.205
13.259
773
88
330
454
80
3,808
4,618
600
938
504
282
1,240
903
4,501
3,456
1,644
1,057
89
1,857
2,698
758
520
118
138,125
101.875
2025
2024
Reslrictsd fund8
Unreslricled lun(Is
23,003
115,122
138,125
97,371
101,875
Page 16

The Etherow Centre Charitable Trust
Note5 to the Flnanclal Statements
For The Year Ended 30 November 2025
B Allocatlon of gov8rnan¢è and 8UPI)ort ¢o$t$
The breakdown of support costs and how th688 wero allocated belwe8n goveTnance and other support
CO8ls Ss shown below.
Gonwal
Support
Basls of apporllonment
GO￿rnanC•
2025
Accountancy
Bank charge8
Use of fecllitles
Use of facllilie8
520
520
118
118
118
520
638
Previous reporting perl(Id
General
Support
8a¥l¥ of apportlonm•nt
Govarnance
2024
Accountancy
Other flnancial services
Bank charges
Use of facilllies
Us8 of facilities
Use of facilities
504
90
192
192
282
786
PagB 17

Thè Ethèrow Centre Charitable Trust
Notes to the Flnancial Statements
For The Year Ended 30 November 2025
9 Analysls of $taff p)sts
2025
2024
2025
2024
Avorage number of employees
NumboT of employees with ben8fils in exces8 01 £60,000
2025
2024
Total 8mploym8nt benefits, induding 8mployer pension contributions of th8
kgy management personnel
Th6 charity conslders Ils key managgmenl personnel comprlses the trustèès.
10 Indepgndent ExamlnoT Fee5
2025
2024
Independent examination fea8
520
504
520
504
Paye 18

The Etherow Contro Charltable Trust
Notes to tho Flnanclal Statoments
For The Ytsar Ended 30 Novomber 2025
11 Tangible Flxed Assets
Froehold
land
Fixtur88 &
iittings
Total
Cost
Al 1 Decemb&r 2024
Additions
AI 30 N0vemL￿r 2025
30,rKIO
15,96S
631.272
42,415
673,687
42,41 S
30,000
15.965
Deprèciation
Al l December 2024
Charge for Year
AI 30 November 2025
12.512
863
511,080
13,797
524,877
13,375
Net Book Valua
AI 30 November 2025
30,000
2.590
148,81 Ll
Al 1 December 2024
30,000
3,453
120,192
12 Debtor8
2025
2024
Debtors
Accrued Income
Prepayments
11,127
12,297
687
324
12,984
11,451
2025
2D24
Reslr5¢led
Unreslrictsd
12,984
12,984
11,451
11,451
Pap 19

The Etherow Contre Charitablè Trust
Not8s to the Flnanclal Statemènts
For Thè Year Ended 30 November 2025
13 Crèdltor8: amounts falllng due within one year
2025
2024
Trade creditors
Other creditors and accruals
Loan
Accruals
D8ferr8d Income
2,682
6,264
61,576
61,576
527
1,250
69,090
64,785
2025
2024
Unr8slricted
64,785
64,785
69,090
69.090
14 Analysls of charftablo funds
Analysls of movoments in unrestrlcted funds
30
November
2025
Dwmbor
2024
Incoming Resource$
Resources
Expended
Transfers
Gèneral fund
Designated funds- capital fund
11,331
74,474
85,805
121,875
{105,164)
9,958
1115,1221
28,042
64.516
92,558
121.875
Previous reporting perlocl
30
Nov6mber
2024
Oacember
2023
IncomSng Rèsources
ResourGe5
Expended
Transfers
Gen8ral fund
Daslgnaled fvnds . capSlal fund
134.559}
85.701
51.142
132,034
{86,144)
11,227
{97,3711
11,331
74,474
85,805
132,034
Name of unrestrlctgd fund..
General fund
Designated funds- capital fund
Doscrlption, nature and purpo$o of the fund
The unrestricted funds of the organisalion
For general capital exp&nditur8.
Pa98 20

The Ethorow Centro Charltable Trust
Notes to the Flnancial Statements
For The Year Ended 30 November 2025
14 Analys19 of movemènts In restrf¢ted funds
30
November
2025
Decembgr Incornlng
2024
Rasources
Resources
Expended Transfors
RtK>f fund
Loltery fund
SI8Ne fund- oapltal
218
1218)
120,0001
(2,785)
20,000
32,511
29.726
32,729
20,000
{23,0031
29,726
21

The Etherow Centre Charltable Trust
Notes to the Finan¢ial Statoments
For The Year Ended 30 November 2025
Previous reporting perfe
30
November
2024
Dec•mb•r Ineomlng
2023
Resource$
Resource5
Expended
Tron$fers
Roof fund
Slable funé - capital
1,937
35,296
(1,7191
(2,7851
218
32.511
37,233
{4,5041
32,729
Page 22

The Eth8row Contre Charitable Tnjst
Notes to the Flnanclal Statements
For Thg Year Ended 30 Novomber 2025
15 Analysi8 of not assets between funds
Unrg$lrl¢ted RestrlGted
2025
Tanglble fixed assets
Cash at bank and in hand
Other ngt current asselsllliabililipsl
Total
148,810
14,4511
51.801
92,558
148,810
25.275
51.801
122.284
29.726
29,726
Prevlous reporting period
Unr68trlcted R•strfctod
2024
Tangible fixed assets
Cash al bank 2nd in hand
other nel current assgts1{liabilltiesl
Total
120,192
23,252
57,639
85,805
120.192
55,981
57,639
118,534
32,729
32,729
16 Golng Coneem
The charltls maln source of income Is grant funding and Inveslmenl income. The Irustg8s ¢onsidor,
having regard lo reserv85 that il Is appropriat6 lo wepare the accounts on a golng concem basis and,
consequently, the accounts do not Includ8 any adjustments that would bo necgssary if th8 funding
income should cease.
17 Post Balance Sh8et Evants
The Trustees do not conslder that there have been any event5 since the balance sheet dale that
significanlty impad on ltte finanryal slalements.
18 Flnanclal Instruments
The chamty only has financial 8ssels and financial liabilities of a klnd that quallfy as baslc financral
Page 23

The Ethgrow Centre Charitable Trust
Incomg and Expenditure Ac¢ount
For Thp Y•ar Ended 30 November 2025
2025
2024
INCOME
Grants and contracts
Donations
Sundry Income
119.856
22.019
12B,091
3.723
220
141.875
132.034
EXPENDITURE
Light, heal & waler
Business rates
Repalrs & malnlenance
Insurance
Consultancy
Cleaning
Dapreci3tlon
Miscellaneous
Minor equipmenl
Refreshsment
Bad debts
Donations
CBTd fees
Cleaning and waste co118clion
Subconlracled staff
Refreshment
Printing. postage and stallonory
Subscription
Advertising and FKomotlon
Telephone
Minor equipment
Repairs and maintenance
Donations
Miscellan8CXJS
Mlscgllaneous
Accountancy
oth8r financial services
Bank charges
Cl88ning
16,918
796
75,283
6,339
2,000
2,457
13,797
34
92
15,537
442
30,286
6,131
250
110
16,594
28
1,118
500
703
3,205
13,259
773
88
330
454
80
3,808
4,618
600
938
1,240
903
4,501
3,456
1,644
104
1,044
1,057
89
1,857
2,698
758
34
520
504
90
192
11L)
118
2,457
140.196
11)0.748
1,679
31.286