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← Cockermouth Christian Centre Trust

2025-03-31-accounts

Charity number: 1067541

COCKERMOUTH CHRISTIAN CENTRE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

COCKERMOUTH CHRISTIAN CENTRE TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 17

COCKERMOUTH CHRISTIAN CENTRE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees

Paul Boustead Henry Vyner-Brooks Derek Hetherington Marcia Morgan Rodney Smith

Charity registered number 1067541 Accountants Armstrong Watson LLP Carleton House 136 Gray Street Workington CA14 2LU

Page 1

COCKERMOUTH CHRISTIAN CENTRE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

Cockermouth Christian Centre Trust is constituted by the Trust Deed dated 21 December 2000 and is a registered charity. The address of the charity is Highfield Road, Cockermouth, Cumbria.

The Trustees for the year were: -

Objects

The Charity was formed in order for the furtherance of the Christian faith and other charitable work including the North Lakes Foodbank and church food pantry for the local community.

Activities

During the year the Trust continued the furtherance of the Christian faith, provided support to members of the congregation in need and provided facilities for children's activities.

During the year, the trust continued the Food Pantry project within the church, an inclusive project to provide assistance with food and energy costs to the local community.

North Lakes Foodbank helps individuals and families in crisis, through the provision of emergency food supplies. All food is given to people who are experiencing crisis identified by care professionals – Advisory services for welfare and debt, medical teams, social workers, housing floating support teams, children's support teams, church and community/charity workers.

Future Developments

To help those in need financially and spiritually. Continue teaching Christian values to the people in the congregation and the wider community.

Financial Statements

The attached financial statements show the current state of the charity's finances.

Public Benefit Statement

The activities of the Charity are mindful of the benefit afforded to the public in accordance with the Charity Commission's guidelines.

Investment Powers

The charity owns no investments and keeps all funds in a Bank Account.

Page 2

COCKERMOUTH CHRISTIAN CENTRE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Risk Management

The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

Reserve Policy

The trustees of the charity are satisfied with the current level of general reserves.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity'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 applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Approved by order of the members of the board of Trustees and signed on their behalf by:

Paul Boustead

Paul Boustead (Jan 30, 2026 13:44:09 GMT) ~~...........................~~ .....................

Paul Boustead

Date:

Page 3

COCKERMOUTH CHRISTIAN CENTRE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner's Report to the Trustees of COCKERMOUTH CHRISTIAN CENTRE TRUST ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the Charity'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.

Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 Charity as required by section 130 of the 2011 Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Signed: Steven Kirkbride Dated: 30/01/2026 Steven Kirkbride (Jan 30, 2026 14:32:05 GMT)

Steven Kirkbride

BFP FCA ATT MAAT

Carleton House, Workington, CA14 2LU

Page 4

COCKERMOUTH CHRISTIAN CENTRE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
10
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
24,377
-
24,377
20,138
20,138
4,239
(2,336)
1,903
39,075
1,903
40,978		 Restricted
funds
2025
£
236,017
3,183
239,200
317,051
317,051
(77,851)
2,336
(75,515)
354,373
(75,515)
278,858		 Total
funds
2025
£
260,394
3,183
263,577
337,189
337,189
(73,612)
-
(73,612)
393,448
(73,612)
319,836		 Total
funds
2024
£
266,271
2,403
268,674
308,004
308,004
(39,330)
-
(39,330)
432,778
(39,330)
393,448

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 7 to 17 form part of these financial statements.

Page 5

COCKERMOUTH CHRISTIAN CENTRE TRUST

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
9
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
10
Unrestricted funds
10
Total funds		 26,868
292,639
319,507
(6,335)		 2025
£
6,664
6,664
313,172
319,836
319,836
319,836
278,858
40,978
319,836		 15,204
380,307
395,511
(8,127)		 2024
£
6,064
6,064
387,384
393,448
393,448
393,448
354,373
39,075
393,448

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Paul Boustead

Paul Boustead (Jan 30, 2026 13:44:09 GMT)

................................................

Paul Boustead

Date: 30/01/2026

The notes on pages 7 to 17 form part of these financial statements.

Page 6

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

Cockermouth Christian Centre Trust is a unincorporation charity.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

COCKERMOUTH CHRISTIAN CENTRE TRUST meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 7

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.3 Expenditure (continued)

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Plant and machinery - 20% Straight line basis Motor vehicles - 20% Reducing balance basis

2.6 Debtors

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

2.7 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.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Page 8

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 9

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations and gift aid
20,076
Grants
-
Gift aid reclaimed
4,301
24,377
Unrestricted
funds
2024
£
Donations and gift aid
19,121
Grants
3,627
Gift aid reclaimed
4,124
26,872		 Restricted
funds
2025
£
206,267
22,500
7,250
236,017
Restricted
funds
2024
£
219,719
13,050
6,630
239,399		 Total
funds
2025
£
226,343
22,500
11,551
260,394
Total
funds
2024
£
238,840
16,677
10,754
266,271

4. Investment income

Interest receivable
Interest receivable		 Restricted
funds
2025
£
3,183
Restricted
funds
2024
£
2,403		 Total
funds
2025
£
3,183
Total
funds
2024
£
2,403

Page 10

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Analysis of expenditure by activities

Church
Foodbank expenses
Warehouse expenses
Foodbank wages
Food pantry expenses
Church
Foodbank expenses
Warehouse expenses
Foodbank wages
Food pantry expenses		 Activities
undertaken
directly
2025
£
20,138
226,747
14,994
68,982
6,328
337,189
Activities
undertaken
directly
2024
£
22,427
191,573
16,660
62,540
14,804
308,004		 Total
funds
2025
£
20,138
226,747
14,994
68,982
6,328
337,189
Total
funds
2024
£
22,427
191,573
16,660
62,540
14,804
308,004

Page 11

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Rent and rates
Outreach expenses
Light, heat and power
Gifts
Repairs and renewals
Insurance
General expenses
Motor expenses
Advertising, postage and stationery
Accountancy fees
More than food initiatives
Food purchases
Telephone
Staff costs
Depreciation
Rent and rates
Outreach expenses
Light, heat and power
Gifts
Repairs and renewals
Insurance
General expenses
Motor expenses
Advertising, postage and stationery
Accountancy fees
More than food initiatives
Food purchases
Telephone		 Church
2025
£
-
335
2,467
5,700
3,024
2,435
1,188
1,419
844
1,256
-
1,470
-
-
-
20,138		 Foodbank
expenses
2025
£
-
1,110
1,967
41,936
1,968
-
5,142
-
4,821
8,841
6,343
2,134
16,862
135,031
592
226,747		 Warehouse
expenses
2025
£
-
-
2,622
-
2,625
-
9,747
-
-
-
-
-
-
-
-
14,994
Food pantry
expenses
2025
£
-
115
-
-
-
-
-
-
-
-
-
-
-
6,213
-
6,328		 Foodbank wages
2025
£
68,982
-
-
-
-
-
-
-
-
-
-
-
-
-
-
68,982
Total
funds
2025
£
68,982
1,560
7,056
47,636
7,617
2,435
16,077
1,419
5,665
10,097
6,343
3,604
16,862
141,244
592
337,189

Page 12

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Analysis of expenditure by activities (continued)

Analysis of direct costs (continued)

Staff costs
Depreciation
Rent and rates
Outreach expenses
Light, heat and power
Gifts
Repairs and renewals
Insurance
General expenses
Motor expenses
Advertising, postage and stationery
Accountancy fees
More than food initiatives
Food purchases
Telephone
Staff costs
Depreciation
Rent and rates
Outreach expenses
Light, heat and power
Gifts
Repairs and renewals
Insurance
General expenses
Motor expenses
Advertising, postage and stationery
Accountancy fees
More than food initiatives
Food purchases
Telephone		 Church
2024
£
-
540
3,566
4,420
2,327
3,816
85
1,393
2,172
2,518
-
1,590
-
-
-
22,427		 Foodbank
expenses
2024
£
-
1,750
1,780
30,835
917
-
4,739
-
8,902
9,410
7,514
2,354
14,942
107,532
898
191,573		 Warehouse
expenses
2024
£
-
-
2,373
-
7,123
-
7,164
-
-
-
-
-
-
-
-
16,660
Food pantry
expenses
2024
£
-
115
-
-
-
-
-
-
-
-
-
-
-
14,689
-
14,804		 Foodbank
wages
2024
£
62,540
-
-
-
-
-
-
-
-
-
-
-
-
-
-
62,540
Total
funds
2024
£
62,540
2,405
7,719
35,255
10,367
3,816
11,988
1,393
11,074
11,928
7,514
3,944
14,942
122,221
898
308,004

Page 13

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Staff costs

2025
£
Wages and salaries
67,778
Contribution to defined contribution pension schemes
1,204
68,982
The average number of persons employed by the Charity during the year was as follows:
2025
No.
Foodbank employees
4		 2024
£
61,450
1,090
62,540
2024
No.
5

No employee received remuneration amounting to more than £60,000 in either year.

7. Tangible fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Plant and
machinery
£
19,371
2,160
21,531
18,127
595
18,722
2,809
1,244		 Motor
vehicles
£
11,680
-
11,680
6,860
965
7,825
3,855
4,820		 Total
£
31,051
2,160
33,211
24,987
1,560
26,547
6,664
6,064

Page 14

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Debtors

Due within one year
Prepayments and accrued income
Tax recoverable		 2025
£
3,920
22,948
26,868		 2024
£
3,807
11,397
15,204

9. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Pension fund loan payable
Accruals and deferred income		 2025
£
3,190
-
-
3,145
6,335		 2024
£
3,384
1,405
193
3,145
8,127

Page 15

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Statement of funds

Statement of funds - current year

Balance at
Balance at 1 Transfers 31 March
April 2024 Income Expenditure in/out 2025
£ £ £ £ £
Unrestricted funds
General Funds - all funds 39,075 24,377 (20,138) (2,336) 40,978
Restricted funds
Foodbank 354,373 192,708 (226,747) (41,476) 278,858
Foodbank wages - 31,875 (68,982) 37,107 -
Foodbank warehouse - 10,625 (14,994) 4,369 -
Church food pantry - 3,992 (6,328) 2,336 -
354,373 239,200 (317,051) 2,336 278,858
Total of funds 393,448 263,577 (337,189) - 319,836
Statement of funds - prior year
Balance at
Balance at Transfers 31 March
1 April 2023 Income Expenditure in/out 2024
£ £ £ £ £
Unrestricted funds
Church Funds 39,258 26,872 (22,426) (4,629) 39,075
Restricted funds
Foobank 387,142 213,209 (191,574) (54,404) 354,373
Foodbank wages - 15,000 (62,539) 47,539 -
Foodbank warehouse 4,795 5,000 (16,660) 6,865 -
Church Food Pantry 1,582 8,593 (14,804) 4,629 -
393,519 241,802 (285,577) 4,629 354,373
Total of funds 432,777 268,674 (308,003) - 393,448

Page 16

COCKERMOUTH CHRISTIAN CENTRE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Statement of funds (continued)

11. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
2,919
Current assets
41,102
Creditors due within one year
(3,043)
Total
40,978		 Restricted
funds
2025
£
3,745
278,405
(3,292)
278,858		 Total
funds
2025
£
6,664
319,507
(6,335)
319,836

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
1,097
41,021
(3,043)
39,075		 Restricted
funds
2024
£
4,967
354,490
(5,084)
354,373		 Total
funds
2024
£
6,064
395,511
(8,127)
393,448

Page 17

Final Accounts

Final Audit Report

2026-01-30

Created: 2026-01-28 By: Jo-Anna Cubby (Jo-Anna.Cubby@armstrongwatson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAANXZ44fFdKTKr9nPl0aa55WUZmaoIpswD

"Final Accounts" History

2026-01-28 - 15:52:09 GMT- IP address: 46.235.170.216

2026-01-30 - 10:31:54 GMT

2026-01-30 - 13:42:15 GMT- IP address: 109.148.178.238

Signature Date: 2026-01-30 - 13:44:09 GMT - Time Source: server- IP address: 109.148.178.238

Document e-signed by Steven Kirkbride (steven.kirkbride@armstrongwatson.co.uk) Signature Date: 2026-01-30 - 14:32:05 GMT - Time Source: server- IP address: 46.235.170.216

Agreement completed. 2026-01-30 - 14:32:05 GMT