Charity number: 1068329
ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees, report
Independent examiner's report
Statement of financial actlvities
Balance sheet
Notes to the financlal statements
8-17

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Mrs G Hunter, Trustee (appointed 11 December 2024)
Mrs GM Harris, Trustee
Ms C Pearson, Trustee
Mrs A 8owe, Trustee
Mrs A Hartshorne Bell, Trustee
Mrs S Day, Trustee
Mrs E Lister, Trustee
Mrs G Walker, Trustee
Mrs M Rose, Trustee
Mrs M Hillary, Trustee
Mr D Stevenson, Trustee (resigned 31 March 2025)
Mrs N Rumney, Trustee (resigned 31 March 2025)
Charity registered
number
1068329
Prlnclpal office
12 East Cresent
Aspatria
Wigton
Cumbria
CA7 3EF
Page 1

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the Aspatria & District
Community Charity Association for the year 1 April 2024 to 31 March 2025.
Objectives and activities
Poli¢ie5 and objectives
In setting objectives and planning for activities, the Trustees have given due consideralion to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running
charity {PB2)'.
Achievements and performance
a. Main achievements of the Charity
It has been another busy successful year for the shop. Over £45,000 has been donated to various charities
throughout the year, this compares with just over £40,000 in the previous year. Costs have also been kept well
within the rise in inflation. Thers is still over £10.000 in the deposit account. Generally, things are in balance and
there is sufficient funds.
Flnanclal review
. Going concern
After making appropriate enquine5. the Trustees have a reasonable expectation that the Charity has adequate
resources to ¢onlinue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
For the future it is hoped that income can be maintained and also the amount of material thal is donated can
continue at the current level. Car boot sale5 continue to help with turnover along wth other seasonal events.
Structurei governance and management
a. Constltution
Aspatria & District Community Charity Association is a registered charity, number 1068329, and is constituted
under a Trust deed.
b. Methods of appointment or electlon of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust deed. Sadly, committee members stood down this year and they have not been replaced.
More volunteers are required to cover holidays and sickness
Page 2

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ststement of Truste8s' responsibilities
The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales 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 Charity and of its incoming
resources and application of resources, including its income and expenditure, for that period. In preparing these
financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standard5 {FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity wll conlinue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assels of the Charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved
by
order
of
the
members
the
board
and signed on their behalf by..
Trustees
on
Mrs E Lister
Page 3

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of Aspatria & Distrlct Community Charity
Association ('the Charity,)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2025.
Responslbilities and basis of report
As Ihe 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'l.
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
seclion 145(5)Ibl of the 2011 Act.
Independent examiner's statement
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 1021 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.
l understand that Ihis has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Praclice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no Tnatters have come to my attention in connection wth the
examination giving me cause to believe that in any material respect..
a¢¢ounling records were not kept in respect of the Charity as required by section 130 of the 2011 Act,. or
the accounts do not accord with those records., or
the accounts do not comply wth the applicable requirements concerning Ihe fomi 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 ¢onnection 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charity's Trustees as a body, for my work or for this report.
Page 4

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Signed..
steven Kirkbride FCA BFP
Dated.. lo. i(. u,
Amistrong Watson LLP
Chartered Accountants
Carleton House
136 Gray Street
Workington
Cumbria
CA14 2LU
Page 5

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Other trading activities
Investments
67
43,683
447
43,683
447
45,413
415
Totsl income
44,130
44,130
45,895
Expendlture on:
Charitable activilies
56,706
56,706
51,020
Total expenditure
56,706
56,706
51,020
Net movement In funds
(12,576)
(12,5761
(5, 125)
Reconclllatlon of funds:
Total funds brought forward
Net movement in fijnds
41,215
112,576
41,215
(12,576)
46,340
(5,125)
Total funds Carrled forward
28,639
28,639
41,215
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 17 form part of these financial statements.
Page 6

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets
Tangible assets
820
1,025
820
1,025
Current assets
Cash at bank and in hand
28,168
40, 539
28,168
40, 539
Creditors.. amounts falling due within one
year
10
(349)
(349J
Net current assets
27,819
40, 190
Total assets less current liabllltles
28,639
41,215
N8t assets excludlng penslon asset
28,639
41,215
Total net ass8ts
28,639
41,215
Charity funds
Restricted funds
Unrestricted funds
28,639
41,215
Total funds
28,639
41,215
The financial statements
were
approved and authorised for
issue
by the Trustees
and signed on their behalf by..
on
LL.
Mrs A Hartshorne Bell
Mrs E Lister
The notes on pages 8 to 17 form part of these financial statements.
Page 7

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General information
Aspatria & District Community Charity Association is a uni¢orporated publi¢ entity.
Accounting policies
2.1 Basis of preparatlon of financial statements
The financial statements have been prepared in accordance wth 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 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 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 IFRS 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.
Aspatria & District Community Charity Association 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.
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 a¢tlVlty. The costs
of each activity are made up of the total of direct costs and shared ¢osts, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated direclly
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.
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.
Page 8

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {¢ontlnued)
2.5 Tangible fixed assets and d8pr8ciation
Tangible fixed assets costing £NIL 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 reco9nition, under the cost model, tangible
fixed assets are measured at cost legs 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 eslimated useful lives,
Depreciation is provided on the following bases:
Long-term leasehold property
Short-term leasehold property
Fixtures and fittings
5 year straight line basis
20 % Reducing balance basis
2.6 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.
2.7 Flnancial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslruments. Basic financial instruments are initially recognised at transaction value and subsequently
rneasured at their settlement value with Ihe exception of bank loans which are subsequently
measured al amortised cost using the effective interest method.
2.8 Fund accountlng
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.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donatlons and legacies
Unrestricted
funds
2025
Total
funds
2025
Unrestricted
funds
2024
Total
funds
2024
Page 9

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies (continued)
Unrestricled
funds
2024
Total
funds
2024
Donations
67
67
Income from other trading actlvltles
Income from non charitable trading actlvltles
Unrestricted
funds
2025
Total
funds
2025
Other income
Shop income
5,017
38,666
5,017
38,666
43,683
43,683
Unrestricted
funds
2024
Total
funds
2024
Other income
Shop income
Raffle sales
4,281
40,812
320
4,281
40,812
320
45,413
45,473
Investment Income
Unrestricted
funds
2025
Total
funds
2025
Interest receivable
447
447
Page 10

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Investment Income (continued)
Unrestricted
funds
2024
Total
funds
2024
Interest receivable
415
415
Analysls of expendlture on charltable activities
Summary by fund type
Unrestricted
funds
2025
Total
2025
Direct costs
56,706
56,706
Unrestricted
funds
2024
Total
2024
Direct costs
51,020
51,020
Analysis of expenditure by actlvltiès
Activities
undertaken
directly
2025
Total
funds
2025
Direct costs
56,706
56,706
Page11

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by actlvltles {continued)
Activities
undertaken
directly
2024
Total
funds
2024
Direct Costs
51,020
51,020
Analysis of direct costs
Total
funds
2025
Actlvltles
2025
Depreciation
Rent
Rates and water
Eleclricity
Insurance
Waste disposal
Repairs and renewals
Volunteers annual meal
Olher running costs
Accountancy fees
Grants to institutions
205
205
2,400
650
2,927
698
416
1,113
440
1,656
588
45,613
2,400
650
2,927
698
416
1,113
440
1,656
588
45,613
56,706
56,706
Page 12

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by actlvities (continued)
Analysis of direct costs {continued)
Total
funds
2024
Activities
2024
Depreciation
Rent
Rates and water
Electricity
Insurance
Waste disposal
Repairs and renewals
Volunteers annual meal
Other running costs
Accountancy fees
Grants to institutions
260
2,400
523
3,973
349
420
328
335
7,200
552
40,680
260
2,400
523
3,973
349
420
328
335
1,200
552
40,680
51,020
51,020
Trustees, remuneratlon and expensos
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, no Trustee expense5 have been incurred {2024- £NIL).
Tanglble flxed assets
Fixtures and
fittings
Cost or valuation
At 1 April 2024
12,815
At 31 March 2025
12,815
Depreclation
At 1 April 2024
Charge for the year
11,790
205
At 31 March 2025
11,995
Page 13

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Tangible fixed assets (continued)
Fixtures and
rittings
Net book value
At 31 March 2025
820
At 31 March 2024
1,025
10. Credltors: Amounts falllng due withln one year
2025
2024
Trade ¢￿dItorS
349
349
Page 14

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11.
Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Income Expenditure
Unrestricted funds
General Funds
41,215
44,130
156,706)
28,639
Page 15

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11. Statement of funds Icontinuedl
Statement of funds - prior year
Balance at
31 March
2024
Balance at
l April 2023
Incom8 Expenditure
Unrestricted funds
General Funds
46,340
45,895
(51,020)
41,215
12. Summary of funds
Summary of funds - Current year
Balance at
31 March
2025
Balance at 1
Apr+1 2024
Income Expenditure
General funds
41,215
44,130
156,706)
28,639
Summary of funds - prior year
Balance at
31 March
2024
Balance at
1 Apnl 2023
Income Expenditure
General funds
46,340
45,895
(51,020)
41,215
Page 16

ASPATRIA & DISTRICT COMMUNITY CHARITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Analysis of net assets between funds
Analysis of net assets between funds - Gurrent year
Unrestricted
funds
2025
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due within one year
820
28,168
(349)
820
28,168
13491
Total
28,639
28,639
Analysls of net assets betwoen funds - prlor year
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due wthin one year
1,025
40, 539
(349)
1,025
40, 539
(349J
Total
41,215
41,215
Page 17