Company Number.. 3029312 SCOPE IN COLCHESTER AND TENDRING (a company limited by guarantee} Reglslered Charity Number.. 1051946 FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 sc=pe
SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) INDEX TO FINANCIAL STATEMENTS Ygarended 5 April 2025 Paga Legal and Adrninislralive Informalior¢ Report of the Directors Independent Examiner5 Report Slalemenl of Financial Activities lincluding Income and Expenditure Accounts) Balan¢e Sheet Notes lo the Accounts 9-13
SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number 3029312 Registered Charity Number 1051946 Registered Offl¢e Castlegate Centre George Street Colchester Essex C01 1TS Trusto¢8 Mr M G Baker (Treasurer) Mrs H Bohr Mr A Rogers Rev W R Sawtell deceasd November 2024 Company Secretary Mr M G Baker Reportlng Accountant Andrea Kaley Xeinadin South East Ltd London Road Slanway Colchester Essex C03 ONU Bankers The Co-operative Bank plc Albert Hall Buildings High Street Colchester Essex C01 1JW
SCOPE IN COLCHESTER AND TENDRING la Company limited by guarantee} REPORT OF THE TRUSTEES FOR THE YEAR ENDED S APRIL 2025 The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, presentlheir report th the financial slalements of the charity for the year ended 5 April 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Slalemenl ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document Scope in Colchesler and Tendring Llmiled, is a company limited by guarantee goveined by its Memorandum and Articles of Association olated 61h March 1995, as defined by the Companies Act 2006. It registered as a charity with the Charilie8' Commission on 12 January 1996. Membership of the charity is by invitatlon. Recruitment and appointment of trustees The board ol trustees is C<Fopled, in such a way as lo ensure a witle range of different professional backgrounds. Inductlon and tralning of ngw trustee5 New trustees undergo a period of training to brief them on their legal obligations und8r charity and company law, the content ofthe Memorandum and Articles ofAssociation, the decision-making Process, the business plan and recent financial performance of the charity. Risk managament The Iruslees have a duty lo identify and vIeW the risks lo which the charity is exposed and to ensure appropriate nlrols are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objective5 and alms The main objective of the charsty is to support and help people wlh cerebral palsy. or similar disability. and their carers. Prin¢lpal Activities Ils main aclivrty is the running of the Castlegate Centre. The Centre also serves as a venue for other activities organised for the benefit of people with disability and their carers. The Castlogats Cantre This day-centre exist5 to seNe the needs of people who, through their disability and situation, are in netrd of support, training and occupation that will improve their quality of life. The programmes that are pursued in the centre include living skills and personal health and beauty as well as more general educational subjects which are mainly CTaft, music or computer based. These programmes are adapted lo each individual's need-profiles and the oul¢omes are that the individual client is better adapted to the s(131 context in which they may be living. An important by-product of the centre's activities is the social inlera¢tion beeen clien18 as well as workers, CTealing a valuable alternative lo isolation, especially for those living independently. ACHIEVEMENT AND PERFORMANCE Throu9houl the year the Centre has continued to provide an uninlerrupleil service to ils users. There has been a great sense of communrty, frlendship and fun and activities a tailored to the needs assessments and preferences of the users. The Centfe works closely with Essex County Council who are highly supportive of the service that the Centre provides. The Centre Manager also works with users in their dealings with so¢ial services lo ensure that they re¢eive appropriate financial support. Clients are free lo decide whether they attend the Centre and the fact that most are long term attendees and have fomied strong reLqtionships and friendships is evidence of the Cenlre's succe95 and i¥ a tribute to the dedication of the Staff. The IIu8tees are satisfied that the charity has adequate resourc&s to continue in oper3t40nal existence for the foreseeable fulure.
SCOPE IN COLCHESTER AND TENDRING REPORT OF THE TRUSTEES FOR THE YEAR ENDED S APRIL 2025 Icontd) FINANCIAL REVIEW Resorvos polScy The management committee have established a policy whereby the funds not otherwise commilled or invested in tangible assets held by the charity should be beeen 6 10 12 months of the resources expended on ils core operalion (the Castlegale Cenlrel, which equates to between £50.000 and £95,000 in general funds. There is also a need lo COnsee depreciation capital lo offset wear and lear to the building. Funding Funding comes primarity from supporters of those who attend the centre and those who attend the centre who aro on independent supported living. The largest conlribulor in this way is Essex Counly Social Services who sponsor those they refer to the Cenlre.. Public benefit In setting out the charity's objectives the management commiltee has given careful consideration to the charty ¢ommission's general guidance on public benefit. In doing so. Ihe charity has complied th ts duties in this area a$ sel out in section 17 of the Charities Act 2011. RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE The Iruslees (who are also the directors of Scope in Col¢hesler and Tendring for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial slalemenls in accordance with applicable law and United Kingdom Accounting Standards (United lQ'ngdom Generally Accepted Accounting Practice). Company law requires the trustees lo prepare financial stslemenls for each financial year which give a true and fair view of the stale of affairs of the chaiilable company and of the incoming resources and application of resources, including the income and expenditure, of the chaiilable company for that period. In preparing those financial statements, the t¥uslees are required lo select suitable accounting policies and then apply them consislenlly., observe the methods and princip$ in the Chaiity SORP.. make judgements and eslimales that are reasonable and prudent., prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charitable company will continue in business. The Iruslees are responsible foT keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the charitable company and lo enable them to ensure that the financia slalemenis comply with the Companie5 Act 2006. They are also responsible for safeguarding the assets of the charilable company and hence for taking reasonable Steps for the prevention and detection of fcaud 8nd other irregularities. Mombers of tho managomont ¢ommltt8a Members of the management committee, who are directors for the purpose of company law and Iruslees for the purposes of chaiity law, who served during ihe year and up lo the dale of thi5 report are set out on page 2. Members of the charitable company guarantee to conlribulo an amount not exceeding £10 to the assets of the Company in the event of winding up. The total number of such guarantees al 5 April 2025 was 8. REPORTING ACCOUNTANT Andrea Kaley of Xeinadin South East Llcl, Accounlanls was appoirlted as the charitable company's independent examiner. The Iruslees intend lo ask her lo undertake the Independent examination next year. Approved by the management committee on the 19th day ol May 2026 and signed on its behalf by.. A//. A. ,laLP M G Baker Company Secretary
Inde ndent Examinees Re ort to the Trustee$ of SCOPE in Colclie51er and TettdTin Independeiil examiiier's report to the trustees of SCOPE in Colehester and Tendring {'the CDmphliy') I rew)rt 10 the charity Iruslees on niy examinaiion of Ihe accoun¢8 of the Company for the year ended 5 April 2025. Re$ponslbllltles and basis of report As Il)e charity'8 trustees of the CoiMpai)y (and also its directors for the puTro.$es of eompany law) you are responsible for the preparation of Ili¢ accoujits in accord&n¢e wilh the requirementR of tlie Companies A¢t 2006 {'the 2006 Act'l. Having 5alistied n)y8elf that the accoun15 of the Company are not required to be audited under Part l O of the 2006 Act and are eligible for independ¢nl exainination, I report in re%pect of my examination of your charity's account8 as Carried otst under Seciion 145 of the Charities Act 2011 I'ihe 2011 Act'l. In ¢arrying out my examinaiion I have followed th¢ Direclions given by ihe Charity Commission under Section 145(5} (b) of th¢ 2011 Act. Iiidependent examlner's Stalement I have eon)pleled my exainiiialion. I confinn that no matters have come to my atteE)tion in eonneciion with the examiiiation giving me Gause io believe.. accouiiting retords were not kqjt in re8PeCt of the Company a$ required by s1]011 386 of the 2006 Act. or the aceoun15 do not accord will) those records; or tlje aceounls do not coinply with tl)e accountin8 requirements of Section 396 of the 2006 Act other Ihan any requireineiit Ilial the accounts giv¢ a lrne and fair view which 18 noi a matter ¢ot]sidered part of an independenl exaininalion; or tlie accounts have iitsl been prepared in accordance with the method.% and principles of Ihe Statement of R¢coJnmeiided Practice for accounting aMd reportii)¥ by charitie.8 (applicable to charitie% prepaftng Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and R¢public of Ireland (FRS 10211. I have no ¢on¢ern8 alid liave coine acrobs no other n)atler8 in conneclioii with the examination lo which attet]tion should be drawn in Il)is report it) order lo enable a proper underqtandit]g of tl)e account8 to be reached. Andrea Kaley Cliarter¢d Accountan For aiid on behalt ol. X¢iiiadin Souih East Lid 2 Beacoli End Courtyard London Road Stajiway Lolchesler C03 ONU Date.. 19 May 2026
SCOPE IN COLCHESTER AND TENDRING 18 Company limited by guarantee) Statement of Flnanclal Activities lineludlng Income and Expendlture Account) for th• yèarended S Aprll 2025 Total Funds 2025 Tolal Funds 2024 Unrestrlctgd Re¥lrlcted Funds Funds Notès Incoming Resoure Donations 1.241 1,241 Activities to fvrther the charity's objects.. Grants and contracts lor wovismm of facilities for training and welfare 138,542 138,542 139, 737 Interest receivabjg 129 129 113 Total Incomlng resources 139.912 139,912 140,330 Resources expended Cl)arilable expendilu Core Centre Servi$ Adm1nistration 140.131 2.640 140.131 2,84CI 128,298 3,000 Totsl rèsources expended 142,771 142,771 737,298 Net in¢omlng resources Ideficiti 12,8591 12.8591 9,032 Tran8fe15 bety¥een funds Net movemenl funds 12,8591 12,8591 9.032 Totsl fund8 at 6 Aprll 2024 117,415 117,415 1Q8,383 Total funds at 5 April 2025 13 114,556 114.556 117,415
SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) Balance Shaat a$ at 5 April 202S 2025 2024 Notes Fixed Assets Tangible assets Investments 75,377 10,000 85,377 75,543 10,000 85,543 Curront assets Debtors Cash al bank and in hand 10 15.670 17.596 16.572 19.425 33.165 35,937 Less.. Creditors- amounts falling due within one year 11 3.986 4,065 Not Curront Assets 29.179 31,872 Totsl Ass8ts1gss Current Liabllltios 114.556 117,415 Ngt Assots 114.556 117,415 Funds Unreslricled RestrKled 12 12 114.556 117,415 Total Fund$ 114.556 117,415 The notes on pages 9 to 13 form p8rt of these account8
SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) Balancè Sheet {contlnued) as at 5 April 2025 The charitable company is enlilled lo exemption from audit under Section 477 of the Companies Act 20{ for the year ended 5 April 2025. The trustees have nol required the charitable company lo obtain an audit of its financi81 statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 20(. The trustees acknowledge their ress)onsibilities for (al ensuring that the charitable company keeps accounting records that comply wrth Sections 386 and 387 of the Companies Act 2006 and Ibl preparing financlal slalemenls which give a true and falr view of the state of affairs of the company as al the end of each financial year and of ils surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which olheJwise compty with the requirements of the Companies Act 2006 relating to financial slalemenl. so far as applicable to the Gharilable company. These financial statements have been popared in accordance with the provisions applicable to oharitable companies subject to the small companies regime. The financial slalements were approved by the Board of Trustees on 19th May 2026 and were signed on its behalf by.. M G Baker Director The notes on pages 9 to 13 form part of these accounts
SCOPE IN COLCHESTER AND TENDRING la company limited by guaTanleel Not85 formlng part of the flnaTrclal statements for the year ended S April 2025 t Gengral Inforfflatlon Scope in Colchester and Tendrin9 is a private company 1the by guarantee, wthoul share pItal, regi51èred in England and WaE85. The registered number and registered office can be found on the legal and admini51ratwe page. 2 Accountlng Pollcles lal The finanual statsmenls of the Charitab Gompany. v4hich Is a public b8n8fit entty under FRS 102, have beèn prepared in accordance th the Charilie8 SORP IFRS 1021'Accounliry and Reporting by Ch8rities' Statement of Recommended Practi applicable lo ¢harilies pr8p8rtng their accounts in accordants wilh the Finan¢ial Reporting Slandard applicable in the UK and Republi¢ of Ire18nd IFRS 1021 leffeclive 1 January 20151,. Finanual Reporting siandaril 102 Th8 Financial Reting stsndard applkable In Ihg UX and Republk of Iroland, and Ihe Compan5 Act 2W6. The financk81 statements have been prePad urvjer the hislon¢al ¢ost nvention. Ibl VoluThl8ry income 1$ reiVed by way of donations ar¥J gifts is Sncluded sn full In the Statement of Firbancial A¢livitles when receniabb. The value of serwce$ provided by volunteers h85 not been includwj. Icl Grants, including graats for the purchase of fixed a88ets, are e(nISed kn full in the St8tsmenl of Financial A¢iiwll8s in the year In which th are r8caivable. Idl Incorning rèsources from investments 15 induded when Nable. 181 ResourS expended are recognised in the perd in whth Ihey ale incurted. Resources expended indude attnbytab18 VAT which cannot be recovgred. If) Re50urc8s expènded a allo¢aied to the particular actfvily where the ¢08t relates direcly to that activty. The costs of overall administration are not suffioenlly Mateal to warrafit appo0ment to ea( actity. Igl Depreciation Is provided at the following 8nnug1 rntes In order to wrtts off each asset Over its 8Stimated uselul The Ireehold property 18 not depreckwted as trustees cnSIder that th8 true valuo of the property exceeds the purchase pric8 paid. Capital expendlture on Improvements to freehold properly 4% on cost Furnlluffj anij fStbngs 15% reduc4ng bala[e Equlpment 25% reducing balance Ihl Unrestricted fund$ are donation8 and other incomiru re50UfGe$ CeIvab or generated for th8 oL¥ects of the harity without furtherspecrfied purpose and are availab18 85 g8neial fund5. lil Restricted funds are to be usefl for specific purposos 8$ lakl down by the donor. Expenditure which me815 these ¢rileria is charged lo the fund. (il Financial instruments a classffied and accounted foi according lo the substsnce of th8 ntraCtual affanoemen( as either financi81 a55ets or financial liabilities.. short terffl debtors (financial 88selsl are rnea5ured 91 transaclK)n price. short term creditors lflnancial liabJllli8$1 are measured at Iiansaction prts. The ¢harfty onty has financial asgèts at)d financial Ilabililies of a kind that qualify as basic flnandal inslruments. Ikl The charily has adequate r8sour¢es to ts)nlinue in op8ralion81 existen( foi tho forale future and Iherfore the fIn8nal 51al&ments have been prepared on on ongoin9 ba$1$
10 SCOPE IN COLCHESTERAND TENDRING {a company limited by guarantee) Notes to the Flnanclal Statements for tho ygar ended 5 Aprll 2025 1.3 Significant judgements and Èstlmates The significant judgments and estimales involved in the preparation of the financial slalemenls include assessing the depTeciation rates applicable to tangible fixed assets. Further details regarding these points a included within the accounting polictes. 2. Donatlons 2025 Total 2024 Total Unrestrlcted Restrlcted General donations 1,241 1,241 1,241 1,241 480 3. Incoming resources from activitias to further the charitys objectives 2025 Total 2024 Total Unrestrlcted Restrictod Core work of the Castlegato Centre Essex County Council ILSCI Penderels Trust Independent Living Income from Clients 85,218 23,104 13,061 17,159 85,218 23,104 13,061 17.159 84,551 19, 734 21,422 14.030 138,542 138,542 139, 737
SCOPE IN COLCHESTER AND TENDRING {a company limited by guarantee) Note5 to the Financial Statements for the year ended 5 Aprfl 2025 4. Total resources gxponded Castlegate Centre 202S Totsl 2024 Total Administratlon Staff costs Pen5ion5 Training Activilios craft supplieslchrislmas PmiseS costs Insurance TelephonellT Professional fees Independent examinerfs fee Travel Miscellaneovs DeprecialiDn 96,407 1,649 2,090 24,241 8,749 4,070 1,192 946 96,407 1,649 2.090 24,241 8,749 4,070 1,192 91.387 1,919 954 18.382 8,364 3.962 1.408 850 2,820 483 402 367 131,298 2,640 2,640 621 166 140,131 621 166 142,771 2,640 No trustee, or person related or connected by business lo them, has received any Temuneralion or ie- imbursement of expenses from Scope in Colchesler and Tendring during the year. S. Net Incomlng resources for the year This is stated after charging: 2025 2024 Depreciation CuTrenl year 367 166 367 S. Taxation The Chaiilable company is exempt from corporation tax on ils charitable activities. 7. Staff costs Staff costs in the year are anatysed as follows.. 2025 20243 Wages and salaries National Insurance 96,407 91.387 96,407 91,387 Tho average number of employees in the year was 11 {2024'. 111. There were no'higher paid" employees during the year.
12 SCOPE IN COLCHESTER AND TENDRING la cornpany limited by guarantee) Notès to th• Financial Statèmènts for the year ended 5 April 2025 8. Tanglblè Assets Furniture Freehold Freehold and Property Improvemonts Flthngs Equlpmtrnt Total Cost Al 6 April 2024 Additions Dlsposals 74.300 69,476 14,480 37,144 195,400 At S April 2025 74.300 69,476 14,480 37,144 195.400 Dgpr•¢latlon Al 6 April 2024 Charged in the periLX Di$ptssals 69.476 13,590 109 36,791 57 119,857 166 At S April 2025 69.476 13.699 36,848 120,023 Nèt book value At S April 202S 74,300 781 296 7S,377 Al 5 April 2024 T4,300 890 353 75,543 9. It)veslment The investsnenl consists of £10,000 National Savings and Investment Income Bonds, the rale of interest on which is variable. The Income Bonds are redeemab al par by giviryJ six week's notice. 10. Debtors 2025 2024 Prepayments and accrued interest Other debtor8 1,362 14,208 1,344 15, 168 15,570 16,512
13 SCOPE IN COLCHESTER AND TENDRING la company limited by guarantee) Notes formlng part of the financlal statements for the year ended S April 2025 11. Credltors: Amounts falling due wlthln one year 2025 2024 Creditors Accnjals 1,065 3,000 3,000 3.986 4.065 12. Analysls of net ass¢ts between funds Ggngral Fund Restricted Fund Total Tangible fixed assets Nel current assets 85,377 29.179 85,377 29.179 114,556 114.556 13. Statemènl of movements of fundg Unrestricted Fund Restrfcted Fund$ Core Fund Total Al 6 April 2024 117,415 117.415 Surplusl{Deficil) for the year (2.8591 {2,8591 Transfers beeen funds At 5 Aprll 2025 114.556 114,556 14. Related parties The charity is controlled by the board of trustees. There have been no related party transactions during the year that require disclosure in Ihe accoursls.