**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: -
- Mr P Boustead
- Mr H B Vyner-Brooks
- Mr D Hetherington
- Mr R Smith
- Mrs M Morgan
## **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
- Document created by Jo-Anna Cubby (Jo-Anna.Cubby@armstrongwatson.co.uk)
2026-01-28 - 15:52:09 GMT- IP address: 46.235.170.216
- Document emailed to Steven Kirkbride (Steven.Kirkbride@armstrongwatson.co.uk) for approval 2026-01-30 - 10:30:22 GMT
- Email viewed by Steven Kirkbride (Steven.Kirkbride@armstrongwatson.co.uk) 2026-01-30 - 10:30:25 GMT- IP address: 154.37.73.135
- Document approved by Steven Kirkbride (Steven.Kirkbride@armstrongwatson.co.uk) Approval Date: 2026-01-30 - 10:31:51 GMT - Time Source: server- IP address: 46.235.170.216
- Document emailed to pboustead123@btinternet.com for signature
2026-01-30 - 10:31:54 GMT
- Email viewed by pboustead123@btinternet.com
2026-01-30 - 13:42:15 GMT- IP address: 109.148.178.238
- Signer pboustead123@btinternet.com entered name at signing as Paul Boustead 2026-01-30 - 13:44:07 GMT- IP address: 109.148.178.238
- Document e-signed by Paul Boustead (pboustead123@btinternet.com)
Signature Date: 2026-01-30 - 13:44:09 GMT - Time Source: server- IP address: 109.148.178.238
- Document emailed to steven.kirkbride@armstrongwatson.co.uk for signature 2026-01-30 - 13:44:11 GMT
- Email viewed by steven.kirkbride@armstrongwatson.co.uk 2026-01-30 - 13:44:17 GMT- IP address: 110.239.214.37
- Signer steven.kirkbride@armstrongwatson.co.uk entered name at signing as Steven Kirkbride 2026-01-30 - 14:32:03 GMT- IP address: 46.235.170.216
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