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2025-09-30-accounts

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

Company No: 02856983 Charity No: 1027444

STRICKLANDGATE HOUSE TRUST LIMITED

(A COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

CONTENTS

Reference and administrative information 1
Report of the trustees 2
Independent examiner's report to the trustees 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 9

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

REFERENCE AND ADMINISTRATIVE INFORMATION

(Company Number: 02856983) (Registered Charity Number: 1027444)

Trustees J Leigh Joint Chair M Belk Joint Chair W Wood (appointed 25 November 2025) S M Emmott C Ranshaw R Best D Sykes C Maycock (appointed 23 June 2025) (resigned 30 January 2026) Secretary J D Salmon Registered Office 92 Stricklandgate Kendal LA9 4PU Accountants MHA Chartered Accountants Kendal House Murley Moss Business Village Oxenholme Road Kendal LA9 7RL

Page 1

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STRICKLANDGATE HOUSE TRUST LIMITED

REPORT OF THE TRUSTEES

The Trustees present their report and the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Trust’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities applicable in the UK and Republic of Ireland published in October 2019.

Trustees of the charity

The directors of the charitable company are its trustees for the purposes of charity law. The trustees who have served during the year and since the year end were as follows:

J Leigh Joint Chair M Belk Joint Chair S Emmott C Ranshaw R Best D Sykes W Wood (Appointed 25 November 2025) C Maycock (Appointed 23 June 2025) (Resigned 30 January 2026)

Objectives and Activities

Objectives of the Charity

The objectives of the charity are to promote and improve the efficiency and effectiveness of charities in direct pursuit of their objectives by the provision of premises and facilities for such charities. These charities provide public benefit to the local and wider community through a range of services and support including volunteering, charity start-ups, mental health services and support, addressing domestic violence, family support organisations, organisations for young people, community transport, a music charity, dyslexia diagnosis and support, conservation and redistribution of food from local sources and supermarkets and counselling services.

Principal activity

The company is principally engaged in the provision of premises and facilities for charities and not-for-profit organisations working in the local community.

Organisational structure

A Board of Trustees, of up to 8 trustees, who meet at least quarterly, administers the charity. Sub committees are in place to cover such issues as development and finance The Centre Manager is responsible for the day-to-day smooth running and management of the building and the trust. They report to the Joint Chairs.

The Project Board for the National Lottery Heritage Fund project Stricklandgate House 4 Sustainable Heritage: Where heritage meets the day-to-day continued to meet monthly as project development progressed. This board includes 2 Trustees, the Centre Manager, the project team and an independent volunteer expert.

The Policy Sub-Group met to review policies and propose updates.

Achievements and performance

September 2025 found the Trust feeling more secure as tenancy remained stable. During the year, the building was home to 18 resident organisations with all lettable space filled. New resident organisations included Women’s Community Matters and One Vision doubled their space, taking on the vacant room remaining from Morecambe Bay Partnership’s departure. The remaining four Counselling rooms have doubled in use and the Conference and Meeting Rooms were increasingly popular.

Page 2

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STRICKLANDGATE HOUSE TRUST LIMITED

REPORT OF THE TRUSTEES (continued)

Achievements and performance (continued)

Increased publicity and communications and a high-profile project has raised the awareness of the Trust and what it can offer our local community. Strategic networking has also developed over the past 12 months, with strong relationships emerging with Westmorland and Furness Council and other not for profit organisations.

A grant from Cumbria Social Enterprise Partnership allowed us to renew key IT infrastructure.

Following a slight shortage of Reception Volunteers, we have strengthened the team of Reception Volunteers with several new volunteers joining the Trust, filling gaps in the Receptionist rota, and providing invaluable support for the Trust and the resident organisations and their service users.

Our National Lottery Heritage Fund, Stage 1 Development Phase project progressed well. Architectural designs reached RIBA stage 3 and we received positive feedback on pre application planning advice. Community engagement activities continued, and pilot activities progressed. The team steadily worked through all the requirements in readiness for a Delivery Phase application for circa £5million in February 2026. Our match funding requirement of £820k started well with successful applications to the Frieda Scott Trust for £200k, Kendal Town Council for £50k, and Cumbria Community Foundation for £60k. We received confirmation of support from Westmorland and Furness Council for £200,000, pending a complete application.

Conscious of our responsibility for climate change, the Trust now has an Environmental Policy and Action Plan and is Bronze accredited.

During this financial year lettable space was fully occupied and we continued to see strong meeting and counselling room hire. September 2025 sees the Trustees confident for the future of the service we offer to local charities and charitable organisations and for our beautiful old building which has been part of Kendal’s heritage since 1760. The project development process has broadened the understanding and ambitions of the Trustees in terms of what we can offer our local charitable and voluntary organisations. There is now much more emphasis on the professional support and networking opportunities that the Trust can provide or host beyond making available affordable office accommodation. To this end, the Trustees have approved additions to our chartable objects that will be proposed to the Charity Commission. The Trust also recognises that SGHT can play a more strategic role in the local charitable and community sector.

The board have had due regard to guidance published by the Charity Commission on Public benefit.

Plans for Future Periods

The financial year 2024/25 has felt more stable, despite continued challenges due to high repair and maintenance costs and continued high utilities costs. Our investigations into the condition of the building has focused the energies of the Trustees and the Centre Manager in addressing issues of inefficient and aging building services, deteriorating infrastructure and accessibility, as well as the potential for the better use of space in the modern annex.

Our Stage 1, Development Phase application is allowing the Trust to explore in detail how we can secure and future proof the building and the Trust and enhance our support for the charity and voluntary sector and our communities for the next 50 + years. The Development Phase of our project is taking a significant amount of time and effort, but should our Delivery Phase application be successful, we will enable significant capital investment into Stricklandgate House and the Trust and secure its long-term future.

Financial review

Reserves policy

The Trust aims to hold sufficient reserves to cover future repairs to the building and ongoing administration costs. Any reserves held in excess of these requirements are applied towards capital improvements to the facilities.

At the year end, free reserves totalled £24,828 (2024: £755). Of this balance, £15,343 (2024: £20,430) relates to long-term loan liabilities that are not repayable within 12 months of the balance sheet date. After excluding these amounts, free reserves were £40,171 (2024: £21,185).

Investment Policy

The Trustees do not envisage the charity holding investments in the foreseeable future.

Page 3

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

REPORT OF THE TRUSTEES (continued)

Fixed Assets

The principal items of capital expenditure are set out in note 7 to the financial statements.

Structure, Governance and Management Constitution

Stricklandgate House Trust Limited is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association dated 27 September 1993.

Recruitment and appointment of Trustees

The Trust maintains a cross section of experience from Trustees that covers general management, building services, property management, finance, and the voluntary sector. When a vacancy occurs for a Trustee role then the Trust utilises the experience, knowledge, and networking skills of the Trustees to fill the vacancy. The Trustees are then given responsibilities for particular areas of activity as well as their overall Trustee roles.

With the resignation of the Joint Centre Managers, the Trust began recruitment processes for a full-time manager, which attracted a high caliber of applicants.

Risk Management

The Trustees have identified the major risks to which the charity is exposed. These risks have been reviewed and systems established to manage them. In keeping under review the charity’s activities, Trustees are mindful of the potential for any changes to the present range of risks and will adjust systems when and where required.

Trustees’ Responsibilities

The Trustees (who are also directors of Stricklandgate House Trust Limited for the purposes of company law) are responsible for preparing the Trustees’ Annual 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, which 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 these financial statements, the Trustees are required to:

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

J Leigh – Director

Date: May 18, 2026

Page 4

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STRICKLANDGATE HOUSE TRUST LIMITED

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF STRICKLANDGATE HOUSE TRUST LIMITED FOR THE YEAR ENDED 30 SEPTEMBER 2025

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2025 which are set out on pages 6 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 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 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

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW which is one of the listed bodies.

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 that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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.

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.

Jack Steer BA(Hons) FCA Independent Examiner Kendal House Murley Moss Business Village Oxenholme Road Kendal Cumbria LA9 7RL

Date

May 18, 2026

Page 5

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Income and endowments from:
Grants and donations
3
Letting Income
Other income
4
Total income and endowments
Expenditure on:
Charitable activities (excluding depreciation)
Total expenditure
5
Net income before other recognised
gains and losses
Depreciation
7
Net income for the year
Transfer between funds
11
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Total
Total
Unrestricted
Restricted
funds
funds
funds
funds
2025
2024
£
£
£
£
947
223,909
224,856
31,544
96,732
-
96,732
90,558
64,696
-
64,696
34,698
162,375
223,909
386,284
156,800
135,524
231,131
366,655
158,022
135,524
231,131
366,655
158,022
26,851
(7,222)
19,629
(1,222)
(15,427)
-
(15,427)
(14,384)
11,424
(7,222)
4,202
(15,606)
2,166
(2,166)
-
-
13,590
(9,388)
4,202
(15,606)
482,913
29,799
512,712
528,318
496,503
20,411
516,914
512,712

Page 6

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors:amounts falling due within
one year
9
Net current assets
Total assets less current liabilities
Creditors:amounts falling due
after more than one year
10
Net assets
Funds:
Unrestricted funds
11
Restricted income funds
12
Total funds
£
£
£
£
471,675
482,158
9,718
3,935
77,126
60,552
86,844
64,487
(26,262)
(13,503)
60,582
50,984
532,257
533,142
(15,343)
(20,430)
516,914
512,712
496,503
482,913
20,411
29,799
516,914
512,712
2025
2024

Page 7

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. No member or members have requested an audit pursuant to section 476 of the act.

Directors’ responsibilities:

These accounts have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

May 18, 2026

These accounts were approved by the directors and authorised for issue on …………………………….. and are signed on their behalf by:

…………………………………………..

…………………………………………..

M Belk – Director J Leigh - Director

Company Registration Number: 02856983

Charity Number: 1027444

Page 8

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. Accounting Policies

Stricklandgate House Trust Limited is a company limited by guarantee in England and Wales.

Basis of preparation

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) issued in October 2019, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

Stricklandgate House Trust Limited meets the definition of a public 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(s).

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Income

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charitable company is legally entitled to the income, it is reasonably certain it will be received, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Expenditure

All expenditure is accounted for on an accruals basis inclusive of any VAT which cannot be recovered and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.

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

Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Page 9

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for a period of at least 12 months from the date the accounts are approved. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows:

Long leasehold buildings 2% reducing balance Furniture & Equipment 25% straight line Computers 25% straight line

Impairment Reviews

Impairment reviews are only carried out where there is some indication that the recoverable amount of a functional fixed asset is below its net book value. If the recoverable amount of the asset is lower than the net book value the loss is recognised and treated as additional depreciation. The revised carrying amount of the asset is then depreciated over its remaining useful economic life.

Accumulated Funds

Accumulated funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. Any overspends are met by unrestricted funds.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the SOFA.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 10

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. In the opinion of the Trustees there have been no significant judgements made in the process of applying the above accounting policies. There have been no key assumptions concerning future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

2. Net Movement in Funds

The net movement is attributable to the principal activities of the charity, and is earned entirely within the United Kingdom.

Deficit/Surplus is stated after charging

Deficit/Surplus is stated after charging
2025 2024
£ £
Depreciation 15,427 14,384
Accountants’ remuneration
- For Accountancy Services 4,790 2,952
- For Other Services 1,646 3,319

3. Grants and donations

Kendal Town Council
Cumbria Community Grant Fund
Cumbria Social Enterprise Partnership
Westmorland and Furness Council (wording TBC)
National Heritage Lottery Fund
Tim Farron
Small Misc Donations
Total
Total
2025
2024
£
£
-
5,000
-
25,000
6,841
-
30,000
-
184,768
-
2,300
-
947
1,544
224,856
31,544

Of the above grants and donations, £223,909 is restricted income (2024: £30,000).

Page 11

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. Other income

Other income
Cleaning
Computer recharges
Room hire and catering
Car park rental
Telephone
Training
2025
2024
Total
Total
£
£
7,476
3,838
2,650
1,595
45,242
25,378
7,253
3,186
1,475
701
600
-
64,696
34,698

All other income is unrestricted in the current and prior year.

5. Total resources expended

2025
2024
£
£
Premises costs
31,753
39,086
Repairs and renewals
17,478
27,382
Telephone
5,596
1,349
Internet and computer costs
6,607
4,724
Printing, design, postage and stationery
491
443
Professional fees and accountancy
8,507
20,503
Professional fees -Development phase Stricklandgate House for Sustainable Heritage project (SGH4SH
181,423
-
Catering supplies
220
-
Sundry expenses
712
857
Bank charges and interest
732
778
Advertising
-
394
Subscriptions
1,227
917
Equipment and Materials
2,084
-
256,830
96,433

Staff costs
Other
costs
Total
costs
£
£
£
2025
Direct Charitable Expenditure
109,825
256,830
366,655

Staff costs
Other
costs
Total
costs
£
£
£
2024
Direct Charitable Expenditure
61,589
96,433
158,022

2025
Direct Charitable Expenditure
2024
Direct Charitable Expenditure
Staff costs
Other
costs
Total
costs
£
£
£
109,825
256,830
366,655
Staff costs
Other
costs
Total
costs
£
£
£
61,589
96,433
158,022
Staff costs
Other
costs
Total
costs
£
£
£
109,825
256,830
366,655
Staff costs
Other
costs
Total
costs
£
£
£
61,589
96,433
158,022
256,830
96,433

Of the £366,655 of expenditure (2024: £158,022), £231,131 of this was restricted (2024: £18,335) and £135,524 was unrestricted (2024: £139,687).

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Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. Directors and employees
Directors’ emoluments:
Employee costs during the year:
Wages and salaries
Pension costs
Employers NI
2025
£
2024
£
Nil
Nil
105,530
58,994
1,480
2,815
821
1,774
109,825
61,589

The average number of employees during the year was 16 (2024: 12).

There were no employees receiving more than £60,000 in the year (2024 - £nil).

In the year no expenses were reimbursed to the Trustees (2024 - £nil).

7. Tangible fixed assets

Cost
At 1 October 2024
Additions
Disposals
At 30 September 2025
Depreciation
At 1 October 2024
Charge for the year
Eliminated on disposals
At 30 September 2025
Net book value
At 30 September 2025
At 1 October 2024
Long
Furniture
Leasehold
Equipment
Totals
Property
& computers
£
£
£
1,020,718
263,694
1,284,412
-
4,944
4,944
-
-
-
1,020,718
268,638
1,289,356
545,540
256,714
802,254
9,504
5,923
15,427
-
-
-
555,044
262,637
817,681
465,674
6,001
471,675
475,178
6,980
482,158

Page 13

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. Debtors

btors
Trade debtors
PAYE debtor
2025
2024
£
£
8,032
3,935
1,686
-
9,718
3,935
editors - amounts falling due within one year
Bank overdraft and loan
Trade creditors
Other creditors
Accruals
2025
2024
£
£
4,883
4,085
17,573
2,622
306
2,378
3,500
4,418
26,262
13,503

9. Creditors - amounts falling due within one year

10. Creditors - amounts falling due after one year

Bounce back loan 2025
2024
£
£
15,343
20,430
15,343
20,430

The net amount of secured liabilities at 30 September 2025 amounted to £20,226 (2024: £24,515).

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Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. Unrestricted Funds

Unrestricted funds
Brought forward
Net movement
Transfer from restricted funds
Carried forward
2025
2024
£
£
482,913
514,594
11,424
(27,271)
2,166
(4,410)
496,503
482,913

The transfer of restricted funds to unrestricted funds is due to the capitalisation of assets which were funded in line with the restricted funds (prior year transfer: to cover the expenditure over income on two restricted funds as shown in note 12).

12. Restricted Funds

12. Restricted Funds
Kendal in Bloom
Kendal Town Council
Westmorland & Furness Council - Development phase
Westmorland & Furness Council
National Heritage Lottery Fund
Cumbria Social Enterprise Partnership
Tim Farron
Total funds
At 1
At 30
October
September
2024
Income Expenditure
Transfers
2025
£
£
£
£
£
193
-
-
-
193
4,606
-
-
(3,482)
1,124
25,000
-
-
(17,410)
7,590
-
30,000
-
-
30,000
-
184,768
(226,456)
20,892
(20,796)
-
6,841
(4,675)
(2,166)
-
-
2,300
-
-
2,300
29,799
223,909
(231,131)
(2,166)
20,411

Kendal in Bloom – for flowers and planting.

Kendal Town Council - match funding for the National Lottery Heritage Fund, Development Phase project Stricklandgate House for Sustainable Heritage.

Westmorland and Furness Council (Development Stage) - match funding for the National Lottery Heritage Fund, Development Phase project Stricklandgate House for Sustainable Heritage.

Westmorland and Furness Council - match funding for the delivery phase of our Stricklandgate House for Sustainable Heritage project (SGH4SH) if our submission is successful.

National Heritage Lottery Fund – Core funder for our Development phase Stricklandgate House for Sustainable Heritage project (SGH4SH) This is the current stage due to end mid June 2026. Claims are submitted to the National Lottery Heritage Fund and paid in arrears hence the negative closing balance representing a claim not yet received in arrears.

Cumbria Social Enterprise Partnership – Restricted funding provided to purchase capital items including IT equipment. Part of this funding was match funding for the Development phase Stricklandgate House for Sustainable Heritage project (SGH4SH) This is the current stage due to end mid June 2026.

Tim Farron – Langdale Half Marathon fundraising contributing to match funding for the Development phase Stricklandgate House for Sustainable Heritage project (SGH4SH) This is the current stage due to end mid June 2026

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Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. Restricted Funds (prior year)

At 1 At 30
October September
2023 **Income ** Expenditure Transfers 2024
£ £ £ £ £
Lottery Grant 11,960 - (13,196) 1,236 -
Freida Scott Trust 1,571 - (4,745) 3,174 -
Kendal in Bloom 193 - - - 193
Kendal Town Council - 5,000 (394) - 4,606
Westmorland & Furness Coun - 25,000 - - 25,000
Total funds 13,724 30,000 (18,335) 4,410 29,799

13. Analysis of net assets between funds

Prior year
Unrestricted
Restricted
Total
Fund balances at 30 September 2024 are represented by:
£
£
£
Tangible assets
482,158
-
482,158
21,185
29,799
50,984
Creditors due more than one year
(20,430)
-
(20,430)
482,913
29,799
512,712
Current assets
Unrestricted
Restricted
Total
Fund balances at 30 September 2025 are represented by:
£
£
£
Tangible assets
471,675
-
471,675
40,171
20,411
60,582
Creditors due more than one year
(15,343)
-
(15,343)
496,503
20,411
516,914
Current assets
Unrestricted
Restricted
Total
£
£
£
471,675
-
471,675
40,171
20,411
60,582
(15,343)
-
(15,343)
Unrestricted
Restricted
Total
£
£
£
471,675
-
471,675
40,171
20,411
60,582
(15,343)
-
(15,343)
496,503
20,411
516,914
Unrestricted
Restricted
Total
£
£
£
482,158
-
482,158
21,185
29,799
50,984
(20,430)
-
(20,430)
482,913
29,799
512,712

14. Related Party Transactions

There were no related party transactions during the year to 30 September 2025 or 30 September 2024.

15. Capital commitments

There were no capital commitments at 30 September 2025 or 30 September 2024.

16. Contingent liabilities

There were no contingent liabilities at 30 September 2025 or 30 September 2024.

Page 16

Docusign Envelope ID: B0A67158-F209-881F-828E-EB5284BB602D

STRICKLANDGATE HOUSE TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17. Company status

The charitable company is limited by Guarantee under the Companies Act 2006. The liability of the members is limited to £1 per member in the event of a winding up.

18. Taxation

As a charity, Stricklandgate House Trust Limited is exempt from tax on income and gains falling within sections 472-474 of the Corporation Tax Act 2010, sections 478 - 489 of the Corporation Tax Act 2010, or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

Page 17