Riccall l Rege entre RICCALL REGEN 2000 FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2025 Company registration number 3905959 Charity number= 1075776
RICCALL REGEN 20(KI INDEX PAGE REPORT OF THE DIRECTORS INDEPENDENT EXAMINER'S REPORT CONSOLDATED STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT CONSOLIDATED BALANCE SHEET 10 BALANCE SHEET NOTES TO THE ACCOUNTS 12-24
RICCALL REGEN 2000 DIRECTORS REPORT FOR THE PERIOD ENDED 31 MARCH 2025 The trustees who are also the directors of the charity for the purposes of the Companies AGt. present their annual report and unaudited accounls of Ihe company for Ihe period 1 July 2024 to 31 March 2025. The Iruslees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial slatements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity s governing document, the Charities Act 2011 and Accounting and Reporiing by Charities." Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Change of accounting date On 10 December 2024 Selby District Association of Voluntary Service, known as Up for Yorkshire, became the sole member of the company. The company has changed its. accounling year end to 31 March 2025 to align to that of Up for Yorkshire. OBJECTIVES AND ACTivrriES Charitable objectives The charities objects are specifically reslrided to the following: in each case only for the public benefit- to promote for the benefil of the residents of Riccall Parish and adjoining Parishes I'the Community") without distinction of age, gender, race inclLJding colour, nationality, ethnic or national origin, religion or belief, sex, sexual orientation. or disabilily. by associating logether the said residents and the local authorities. voluntary. and other organisalions. in a common effort to advance education and to provide facilities in the interests of social welfare, for rccreation and other leisure-time occupation with Ihe object of improving the condilions of life for the said residents," and to maintain and manage 8 COTnmunity centre: enabling a wide range of activities, events and opportunities to take place, for the benefit of the Community. as detailed above The Irustees have due regard to the Charity Commission's guidance on public benefit and ensure that the activities of Ihe organisalion meet those requirements. Voluntary Help Volunteers continue to be an important part of our organisation and we depend on their goodwill on an ongoing and ad hoc basis. Traditional activities, social and fundraising events could not happen without volunteer's time and effort. Volunteers continue lo help with calering, reception and carrying out all aspects of financial and accounting procedures. ACTIVITIES AND PERFORMANCE Overview Riccall Regen Centre has experienced a transformative year. marked by slrengthened governance, operational improvements, and renewed optimism for the future. Now officially part of Up for Yorkshire, the Cenlre has moved from a period of financial and operational challenge to one of 5uslainability, vibrancy, and community engagement. 11 continues to provide vital services. support, and opportunities for the local community, while building resilience for Ihe years ahead.
RICCALL REGEN 2000 DIRECTORS REPORT FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) ACTIVITIES AND PERFORMANCE {continued) Legal Progress and Govemance The p8St year has seen significant milestones in securing Ihe governance and long-term future of Riccall Regen Centre. Following a comprehensive legal process. Up for Yorkshire (Selby Dislricl AVS} has been fOlaIlY appointed as the sole member of Riccall Regen 2000 {RR 20001. While RR 2000 conlinues lo maintain Its own independent charitable stalus. it is now a subsidiary of Up for Yorkshire, providing the Centre with enhanced oversight, stability, and long-term support The previous trustees of RR 2000 resigned following a Special Resolution adopted al the EGM in December 2024, which was submitted to both the Charily Commission and Companies House. This transition ensures that RR 2000 continues to operate for the benefit of the community.. as originally intended. under Ihe governance and strategic support of Up for Yorkshire. Operational and Building Developments Significant progress has been made to improve the Centre's operations, infrastructure. and sustainability: Bar and Events Management: The bai has been modernised and transitioned to a cashless, bottle-only system. Stock and pricing systems have been streamlined, financial controls implemenled, and internal catering phased out. These changes have stabilised operations and made events more financially sustainable. Maintenance and Grounds". Extensive work has been carried out to tidy and maintain hedges, borders, and external areas, supported by volunteers and contractors. Infrastructure Upgrades.. Improvements include hard-wired high-speed internet, enhanced fire safety systems following audits and risk assessments. and refurbishment of toilet facilities to improve accessibility. These enhancements have created a safe, functional, and welcoming environment for licensees, visitors, and the wider communily. Sustalnability and Energy Efficiency We have explored opportunities to improve energy efficiency and reduce environmental impact . including review Ihrough the VCSE Energy Efficiency Scheme. Ongoing funding bids could provide solutions with solar panel installation, battery storage, LED lighling, and insulalion measures. These iniÉialives would reduce running costs and contribute to the Centre's long-term environmental sustainability. Community Engagement and Building Use The Centre continues lo be a vibrant hub for the community, hosting a wide range of groups and events. The upstairs floor remains fully leased. providing reliable income. while Ihe main hall and activity rooms are used by the police regularly. Bee-Able has expanded ils use of the Centre to include holiday programmes and Saturday clubs. Over the past year, the Centre has hosted dozens of community and private events, including weddings, parties, and local club celebrations such as Riccall United FC. It has also supporled community and charity activities, including darts lournamenls, sporting evenls such as powerlilling. ceilidh5. and live music concerts. These events reinforce the Centre's iole as a flexible and welcoming space. bringing togethcr residents of all ages and intercsls, and strengthening connec.tions acros.s the community. New opportunities, such as exploring the developmenl of padel courts in partnership wilh local Sport Field organisalions. further demonstrate the Centre's commitment to enhancing recrealional and community offers.
RICCALL REGEN 2000 DIRECTORS REPORT FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) ACTIVITIES AND PERFORMANCE (continued} Financial Stability Slrategic operational changes have strengthened the Centre's financial position= Rental income has nearly doubled since 2022. Bar income is slable, and losses from previous draught beer systems have been eliminated. The new cashless bar syslem frees up staff time and cieales simpler, safer systems throughout. Ongoing support from Up for Yorkshire. including legal, operational, and cashflow assistance in prior years, has been instrumental in slabilising the charity. These measures illuslrale the Centre's recovery from previous challenges and its movement towards self- sustainability. Staffing and Volunteer Support We have actively promoted opportunities for ad-hoc paid staff and volunteers to strengthen the events team and operational capacity. The Centr8 already benefits from a small but dedicated team committed to ensuring smooth day-to-day operations, supporling building users, and enhancing community engagemenl. Future Plans Looking ahead. we aim to: Complete any remaining operational and govemance tasks related to Ihe RR 2000 transition. Work towards approved energy efficiency measures to enhance sustainability and reduce running costs Expand the Cenlre's recreational, communily. and event opportunities. lo maximise use of the spaces and income streams. Continue to recruit staff and volunteers to support operations. evenls, and community engagement. Maintain financial stability while growing the Centre's services and impact. Conclusion The 2024 2025 year has been one of strengthening. growth, and renewed optimism foi Riccall Regen Centre. Through careful governance, operalional improvements. financial slabilisation. and communily engagement, the Centre has moved from a period of challenge to one of sustainability and vibrancy. It remains a vilal resource for the local community, offering opportunities for activities. events. and partnership initiatives. and is well positioned for continued development and success in the coming years.
RICCALL REGEN 2000 DIRECTORS REPORT FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) FINANCIAL REVIEW The Directors recognise the ever increasing costs of mainlaining Ihe centre and it's aclivilies for the benefit of the community and have focussed their attention on increasing income from rent of rooms at the centre and on generating income from private events at the centre. The improvements made in the bar during the previous financial year resulted in ir)creased sales and margins throughout this accounting penod. The results of these actions were thal a substantial increase in income and the improved bar income and margin enabled the centre to pay for the management services provided by Up for Yorkshire, a service not charged for in previous years 2nd increase the nel deficit from £20.103 in the previous financial year to £21,934 in this accounting period. Reserves Policy Th8 directors have a policy whereby unrestricted funds not invested in fixed assets or designated for a special purpose, or commitments (the free reserves) should be as close as possible to Ihe level of some three months of normal expenditure. This is so we are able lo continue our activities in the event of a significant drop in income. There are currently no free reserves. The direclors are aware of the current situation and are working towards meeting the target in the longer term. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Riccall Regen 2000 is a company limited by guarantee and a registered charily governed by its Memorandum and Articles ofAssociation dated 13 January 2000 as amended. Appointment of directors The Directors appointed by special resolution on 10 December 2024 shall serve urltil the expiration of the respective current terms of service. As sel out in the Articles of Association, thereafler direclors are appointed by recommendation of the current directors at a general meeting of the company and are appointed for a term of three ye<3rs. Directors may stand for re-election at the expiry of their rcspective term. Director induction Directors receive a briefing pack outlining Iheir responsibilities when they joir) Ihe board. which helps brief them regarding their responsibilities under company and charity law. This Is supported by one to one conversations with Ihe centre manager and Ihe chairman of the board of directors. Organisation The board of directors meet regularly to administer the charity. The finance and personnel committees meet as required. Risk management The directors have examined the major risks to which the charity is exposed and systems have been established to mitigate these risks.
RICCALL REGEN 2000 DIRECTORS REPORT FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) Legal Transfer The transfer of Riccall Regen 2000, whereby Selby District Associalion of Voluntary Setvice, also known as Up for Yorkshire, became the sole member of Riccall Regen 2000 was completed on 101h December 2024. Riccall Regen 2000 will conlinue as a separate legal entity to UFY and be administered and managed as a separale entity going forward. This helps to protect the aims and objeclives of Riccall Regen 2000. It will allow UFY to oversee and manage Riccall Regen. to provide financial and practical support. and to use ils own Truslees, staff team and assets to the benefit of the organisation, more formally. REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name Riccall Regen 2000 Charity Registration Number 1075776 Company Fiegistration Number 3905959 Registered Office and Principal Address The Regen Cenlre Landing Lane Riccall York Y019 6PW Directorsrrrustees S Noble S Frost N Morton N R Shouksmith G M Stockill L Wheeler S Wheeler C Edwards (Resigned 10 December 2024} {Resigned 10 December 2024} {Resigned 10 Decernber 2024) (Resigned 10 December 2024) (Resigned 10 December 20241 (Resigned 10 December 20241 {Resigned 10 December 2024} (Resigned 10 December 2024} (Appointed 10 December 20241 (Appointed 10 December 2024} (Appointed 10 December 2024) (Appointed 10 December 2024) (Appointed 10 December 20241 (Appointed 10 December 20241 F Conor K Goodwin A Rhodes M Wedgwood T Meares C Urwin Company Secrelary G M Stockill (Restgned 10 December 20241 Centre Manager J Hodgson Advisors Independent Examiner Frances Howard FCA Fortus Limited Busine55 Advisors and A(wuntants Equinox House Clifton Park Shipton Road York Y031 SPA Bankers Virgin Money 16 Market Cross Selby North Yorkshire Y08 4NU
RICCALL REGEN 2000 DIRECTORS REPORT FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED) Trustees responsibilities in relation to the financial statements The charity trustees {who are also the directors of the Riccall Regen 2000 for the purposes of company lawl are responsible for preparing a director5 report and financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted AcGounting Practice). Company law requires the charity Irustees to prepare financial statements for each year which give a true and fair view of the stale of affairs of the charitable company and of the income and expenditure. of the charitable company for that period. In preparing the financial statements. the trustees are required to- select suitable accounting policies and then apply them consistently- observe the melhods and principles in the Charities SORP 2019 (FRS 102)- make judgements and estimates that are reasonable and prudent" state whether applicable UK accourbting standards have been followed, subject lo any material departures disclosed and cxplained in the financial statemcnts., prepare the financial statements on the going concern basis unless it is inappropriate to presume Ihal the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charitable company and to enable thetn to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for Ihe prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integiity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. BY ORDER OF THE BOARD K Goodwin Director The Regen Centre Landing Lane Riccall York Y019 6PW 30 October 2025
RICCALL REGEN 2000 INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 31 MARCH 2025 I report to the charity Iruslees on my examinalion of the accounls of Riccall Regen 2000 for the period ended 31 March 2025 which comprise the consolidated slatement of financial activtties. the consolidated balance sheet, the baSance sheet and related noles. Responsibililies and basis of report As the Charity trustees of the company (and also ils directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied rnyself that Ihe accounls of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examinatior), I report in respect of my examination of your company s accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'l. In carying out my examination I have followed the Directions given by Ihe Charity Commission under section 14515}(b) of the 2011 Act. Independent examinerfs statement I have completed my examination. I confirm that no malerial matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect- Ihe accounts do nol accord with those records- or the ar.counls do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirements that the accounls give a '"Irue and fair view which is not a matier considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practi for accounting and reporting by charities applicable to charilie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 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 financial stalements lo be reac Frances Howard FCA Fortus Limited Business Advisors and Accountants Equinox House, Clifton Park Shipton Road, York Y030 SPA 30 October 2025
RICCALL REGEN 2000 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2025 (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) Unreslricled fund Reslricted fund 2025 Total 2024 Total Note INCOME Charitable activities 114.014 376 114,390 116,661 other trading activities 53,926 53,926 67,287 Investment income 422 422 333 Tolal income 168.362 376 168.738 184,281 EXPENDITURE Raising funds Charitable activisies 33.532 135.115 33,532 157.140 51,766 152,618 22,025 Total expenditure 168,647 22.025 190,672 204,384 Net {expenditure)lincome (285) (21,6491 (21.934) (20.1031 Transfers between funds (331} 331 Nel movement in funds {616) {21,3181 {21 ,9341 (20.1031 Reconciliation of funds- Tolal funds brought forward 11.063 1,015.913 1,026,976 1,047,079 Total funds carried forward 10,447 994,595 1,005,042 1,026,976 The statement of financial activities includes all gains and losses recognised in the year.
RICCALL REGEN 2000 CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2025 (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) PRIOR YEAR Unrestricted fund Reslricted fund 2024 Total 2023 Total Note INCOME Charitable activities 96.793 19,868 116,661 289,553 Other trading activities 67,287 67,287 62,648 Investment income 333 333 179 Total income 164.413 19,868 184,281 352.380 EXPENDITURE Raising funds 51.766 51,766 67,329 Charitable activities 130.452 22,166 152.618 365,756 Total expenditure 182.218 22.166 204,384 433.085 Net (expenditure)lincome (17,8051 (2.298) (20,103) (80.7051 Transfers between funds Net movement in funds {17,805) {2,298} (20,1031 {80,705} Reconciliation of funds: Total funds brought fotward 28.868 1.018,211 1,047,079 1,127,784 Total funds carried fonNard 11,063 1,015.913 1,026,976 1,047,079
10- RICCALL REGEN 2000 (Company number 3905959) CONSOLIDATED BALANCE SHEET AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS Tangible fixed assets 1.056,208 1,068,195 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 2,938 18,980 6.225 4,824 48,776 8,497 28,143 62,097 CREDITORS - Amounts falling due within one year 13 (79.309) 1103,3161 NET CURRENT ASSETS {51,166) {41,219} NET ASSETS 1.005,042 1,026,976 THE FUNDS OF THE CHARITY Restricted fund Unreslricted funds General fund Non-charitable trading funds 16 994,595 1,015,913 15 (25,480) 35,927 (20,6881 31,751 10,447 11,063 1,005,042 1,026,976 For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relaling to small companies. Directors, responsibilities-. The members have not required the Gompany lo obtain an audit of its accounts for the period in question in accordan wilh section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements were approved by the Injstees on 30 October 2025 and are signed on their behalf by.. K Good A Rhodes
RICCALL REGEN 2000 (Company number 3905959) BALANCE SHEEf AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS Tangible fixed assets Investments 1.055,883 100 1,067,795 100 CURRENT ASSETS Debtors Cash at bank and in hand 12 18.476 5.077 47,246 5.918 23.553 53.164 CREDITORS - Amounts falling due within one year 13 (108,646} (125.834) NET CURRENT ASSETS (85.093) 172,670) NET ASSETS 970,890 995,225 THE FUNDS OF THE CHARITY Restricted fund Unrestricted fund 16 15 994,595 (23,7051 1,015,913 {20,6881 970,890 995,225 For the period ending 31 March 2025 the company was entilled to exemption from audil under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilities- The members have not required the company lo obtain an audit of its accounts for the period in question in accordance with section 476-. The directors acknowledge Iheir responsibilities for complying with the requirements of the Act with respect to accounling records and the preparation of accounts. These financial statements were approved by the trustees on 30 Oclober 2025 and are signed on their behalf by.. LLoIIL K Goodwin A Rh(ides
12- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEmETrS FOR THE PERIOD ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basis of Accounting Riccall Regen 2000 is a charitable company and is registered in England. In the event of the company being wound up or dissolved, funds remaining after all debts and liabiltties are settled will be transferred to a similar institution with similar charitable objectives. The charty's registered office and the nature of the charity's operations and principal activities are stated on the report of the board of trustees. The financial statements have been prepared in acCcdance with Accounting and Reporting by Charities. Statement of Recommended Practice applicable to chatilies preparing their accounts in accordlance with Ihe Financial Reporting Standard applicable itb the UK and Republic of IrelarKI issued In October 2019, the Financial Reporting Standard appli(3ble in the United Kingdom and Republic of Ireland IFRS 102}, the Charities AGI 2011. the Companies Act 2006 and UK Generally Accepted Acc4)unting Practice. RiGcall Regen 2000 meels the delinition of a public benefil entity under FRS102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise staled in the relevant accounting policy notes. The financial statemenls are prepared in sterling which is the functional currency of the charity. Reporting Period The reporting period of the charity has been shortened to g months to align the year-end with that of its paienl, Selby District Association for Voluntary Service. As such the comparative amounts presented in these financial statements are not entirely comparable. Group financial statements These financial statements consolidate the results of the charity and its wholly owned subsidiary Riccall Regen Bar CIC on a line by line basis. A separate statement of financial aclivilies, for the charity itself is not presented bec£use the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006. Going concern At the time of approving the financial statements Ihe trustee5 have a reasonable expectation that the charitable company has adequate resources lo continue in operational existence for the foreseeable future. Thus the Irustee continue to adopt the going concern basis of accounts in preparing the financial statements. Donations and Grants Income from donations and granls, including capital grants. are included in income when these are receivable, except as follows= When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions which have to be ftjlfilled before the charity becomes entitled to use such income, the income is deferred and not induded in income Uf)til the pre-conditions for use have been met. When donors specify that donations and grants, including capilal grants, are for partlGular restricted purposes, which do not amounl to pre-conditions regarding entitlement, Ihis income is included in income of restricted funds when receivable. All other income is included on the stalemenl of financial activities on a re1vable basis.
13- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) Expenditure Expenditure is included in Ihe statement of financial activities on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Tangible Fixed Assets Tangible fixed assets costing moTe than £500 are initially measured at cost and subsequently measured al cost or valuation, net of depreciation and any impairment losses Depreciation is calculated so as to write off the cost of Ihe assel. less its eslimated residual value, over the useful economic life of that asset as follows- Leasehold property Equipment Office equipment Fixtures and fittings Computer equipment Over term of lease 10'/o Straight line 20°/o Straight line 20,/0 Straight line 33.3 lo Straight line Stocks Stocks are valued at the lower of cosl and net realisable value. Pension costs Riccall Regcn contribules lo defined contribution pension schemes_ The assets of the schemes are held separately from Ihose of the charity. Pension Gosts charged in the slalement of financial activities represent the contributions payable by the charity in the year. Fund A¢counting Funds held by the charity are either- unrestricled general funds these are funds which can be used in accordance with the charilable objects at the discielion of the Iiustees. restricted funds - these ar8 funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The parent and subsidiary share the same purpose, and therefore the unrestricted funds of Riccall Regen Bar CIC are a component of the unrestricled funds of the group. Operating Lease Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the leasor are charged againsl profits on a straight line basis over the period of the lease. Debtors and Creditors Debtors and creditors are recorded when receivable or payable.
14- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED) Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruTnenls are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument_ Financial assels and liabilities are offset. with the net amounls prcsented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liabilily simullaneously. Basic financial assets Basic financial assets. which include deblors and cash and bank balances, are measured al transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial 112bilities and equity instruments are classified according to the substarlce of the contractual arrangements entered into. Basic financial liabilities Basic financial liabilities. including creditors thal are classified as debt, are recognised at transaction price unless the aangement constilutes a financial transaction. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due wilhin one year or less. If nol, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.
15- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED) OTHER TRADING ACTIVITIES 2025 2025 Unrestricted Restricted 2025 Total 2024 2024 Unrestricted Restricted 2024 Total Catering Trading subsidiary income 8,966 44.960 8,966 44,960 14,138 53.149 14,138 53,149 53.926 53.926 67,287 67,287 RAISING FUNDS Catering 4,821 Trading subsidiary expenditure 28,711 4,821 28,711 12.464 39.302 12.464 39,302 33.532 33,532 51,766 51.766 CHARITABLE ACTIVITIES 2025 2025 Unrestricted Restricted 2025 Total 2024 2024 Unrestr5cied Restricted 2024 Total Income was received for: Riccall Regen Centre 114.014 376 114,390 96,793 19,868 116,661 114.014 376 114,390 96.793 19.868 116,661 Expendilure on projects: Riccall Regen Centre 135.115 22,025 157,140 130.452 22,166 152,618 135,115 22.025 157.140 130.452 22,166 152,618 INVESTMENT INCOME 2025 2024 Bank interest 422 333 422 333
16- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED} TRADING SUBSIDIARY The wholty owned trading subsidiary. Riccall Regen Bar CIC (company number 11546921), which was incorporated in England and Wales on 1 September 2018, plans to donale its profits lo the charity by grft aid. The charity owns Ihe entire issued share capf(al of 100 ordinary share of £1. A summary of the trading results is shown below.. Summary profit and loss account 2025 2024 Turnover Cost of sales Adminislralion expenses 44,960 53,149 {15,081} {23,017} {13,630} {16,284} Net profit Amounl gifted to the charity 16,249 13,848 (13,848) Retained in subsidiary 2,401 13,848 The assets and liabiltties of the subsidiary were- Fixed assets 325 400 Current assets 36,625 34.444 Creditors.. amounts falling due withirb one year (2,6981 (2,9931 Total nel assets 34,252 31,851 Called up share capilal Profrt and loss reseNes 100 34,152 100 31,751 Aggregate share capiial and reserves 34,252 31,851
17- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUEDI GRANTS & DONATIONS RECEIVABLE 2025 2025 Unrestricted Restricted 2025 Total 2024 2024 Unrestricted Restricted 2024 Tolal The following grants and donations were included in charitable activities-. TesGO North Yorkshire Council Riccall Actively Inclusive Ricallish Allsorts Zacs Club 1,125 1.125 2,000 17.868 2,000 17,868 908 100 908 100 1,125 1.125 1,008 19,868 20,876 GOVERNANCE COSTS 2025 2025 Unrestricted Restrided 2025 Total 2024 2024 Unrestricted Restricted 2024 Total Accountancy fees 428 428 11.529 11,529 STAFF COSTS 2025 2024 Consolidated staff costs during the year were as follows- Wages and salaries Social security costs Pension 42,712 51,209 810 908 764 43.476 52,927 Average number of employees during the year No employee earned £60.000 per annum or more. The total paid for key management personnel during the period was £28,840 (2024.. £37,029).
18- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED} 10. MOVEMENT IN TOTAL FUNDS FOR THE PERIOD 2025 2024 This is stated after charging.. Depreciation Accountancy fees" Independent examination and accounts preparation Subsidiary accounts and corporation tax preparation Payroll services 11,987 15,983 428 1,202 818 7,782 982 707 TANGIBLE FIXED ASSETS GROUP Leasehold Fixtures & Computer Office Bar property Equipment fittings equipment equipment equipment Total Cost Balance at 1 July 2024 1.401.786 Additions Disposals 92.120 91.901 82.501 23.774 500 1,692.582 (32.091) (3.463) (64,409) (11,315) {111,2781 Balance at 31 March 2025 1,401,786 60,029 88,438 18,092 12,459 500 1,581,304 Depreciation Balance at 1 July 2024 Charge for year Disposals 340.962 10.623 90.829 91.217 18,778 181 171 937 (32.091 } {3:463) (64.409) (11.315) 82.501 100 75 624,387 11,987 1111,2781 Balance at 31 March 2025 351.585 58.919 87.925 18,092 8,400 175 525,096 Nel book value at 31 March 2025 1.050,201 1,110 513 4,059 325 1,056,208 Net book value at 30 June 2024 1,060,824 1.291 4,996 400 1,068,195 The company has signed a 99 year lease which started from 30 Seplember 1999.
19- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) 11. TANGIBLE FIXED ASSETS (CONTINUED) COMPANY Leasehold Fixtures & Computer Office property Equipment fittings equipment equipmenl Total Cost Balance at 1 July 2024 1,401.786 Additions Disposals 92.120 91.901 82,501 23,774 1,692,082 (32.091) (3,463) (64,409) (11.315) (111,2781 Balance al 31 March 2025 1.401.786 60,029 88,438 18.092 12,459 1,580,804 Depreciation Balance at 1 July 2024 Charge for year Disposals 340.962 10,623 90,829 91,217 18,778 624,287 181 171 937 11,912 (32.091) (3.463) (64.409) (11.315) {111,278} 82.501 Balance at 31 March 2025 351,585 58.919 87,925 18,092 8,400 524,921 Net book value at 31 March 2025 1.050.201 1,110 513 4.059 1,055,883 Net book value at 30 June 2024 1,060.824 1.291 4,996 1,067,795 The Gompany has signed a 99 year lease which slarled from 30 September 1999.
-20- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED) DEBTORS AND PREPAYMENTS Group 2025 Company 2025 Group 2024 Company 2024 Trade debtors Prepayments Other deblors 15,373 3,607 15,373 3,103 34,904 12,522 1,350 34,904 12,342 18,980 18.476 48.776 47,246 Prepayments incSudes £675 for licences expiring after 1 year. 13. CREDITORS - Amounts falling due within one year Group 2025 Company 2025 Group 2024 Company 2024 Other loans Trade creditors Olher creditors Taxation and social security Accruals Deferred income Amounts due to group underlakings Amounts due to parent 36.000 26,516 6,309 1,597 14,316 18,578 36,000 25,765 6,309 1,597 12,074 18,578 25,511 25,511 9.386 1.881 1.677 8.392 10.986 7,622 1.881 1.677 7.492 10,986 32,035 46.953 46.987 79,309 108.646 103,316 125,834 14. DEFERRED INCOME 2025 2024 Balance brought forward Release in year Deferred in year 18.578 (18,5781 10,986 18,578 BaSance at 31 March 2025 10.986 18.578 Relating lo less than one year 10,986 18,578 Deferred income relates to room hire in advance and event deposils.
21 RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED} 15. UNRESTRICTED FUNDS Asat 1 July 2024 Consolidation Adjustments Asal 31 March 2025 Income Expenditure Translers Unrestricted funds General Non-chari(able trading funds (20,688) 123,402 (139.936) 13,848 (331) {23,7051 31,751 44.960 (28,711) {13,848> 34,152 11,063 168.362 (168,647) (3311 10,447 Unrestricted funds Non-charitable trading funds are retained profits held in Riccall Regen Bar CIC. Asat 1 July 2023 Consolidation Asal Expendflure adjustments 30 June 2024 Inc(Mne Unrestricted funds General Non-charitable trading funds 10,965 111,264 1142,917) 120,6881 17.903 53.149 (39,301) 31.751 28.868 164,413 {182.2181 11.063
RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 (CONTINUED) 16. RESTRICTED FUNDS 2025 Movement Transfers from Closing Income Expenditure General Funds Balance Opening Balance Capital fund Kitchen refurbishment fund Actively Inclusive fund 1,004.166 550 11.197 (10,121) 994.045 550 376 (11,904} 331 1.015.913 376 (22.025) 331 994.595 2024 Movement Transfers to Closing Income Expenditure General Funds Balan Opening Balance Capital fund Kitchen refurbishment fund Aclively Inclusive fund 1.017.661 550 (13,495) 1,004,166 550 11,197 19,868 (8.671) 1.018.211 19.868 (22,166) 1,015,913 The difference between Ihe grants received and the fund balance al 31 March 2025 relales to depreciation charged on the assets purchased. The Capital Fund was established to provide the building and equipment needed for a Community Centre at Landing Lane_ The Kitchen Refurbishment Fund are funds given by Drax and WHSmith towards the cost of a kilchen refurbishment. The Actively Inclusive fund is a grarbt received to provide a day ol fun and social physical aclivily sessions at Regen Cenlre for young people and adults wilh learning and physical disabilities and long-term health issues, lunded by UK Shared Prosperily funding.
-23- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 {CONTINUED} ANALYSIS OF NET ASSETS BETWEEN FUNDS Fund balances al 31 March 2025 are represenled by= Nel current assetsl Non-current {liabilities} liabilities Tangible rixed assels Total Restricted funds Capital fund Kilchen refurbishment funij Actively Inclusive fund Unrestricted funds General fund 994,045 994,045 550 550 62,163 (51.7151 10,447 1.056,208 {51.165} 1,005,042 Fund balances at 30 June 2024 are represented by: Nel current asselsl Non-current (liabilities> liabilities Tangible fixed assets Tolal Restricted funds Capital fund Kitchen iefurbishment fund Actively Inclusive fund 1.004,166 1.004,166 550 11,197 550 11.197 Unrestricted funds General fund 64.029 (52,966) 11,063 1.068.795 (41,219) 1,026,976
-24- RICCALL REGEN 2000 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 20251CONTINUED} RELATED PARTIES Noel Shouksmith resigned as a Trustee and Director of the company on 10 December 2024. Justine Hodgson. the daughter of Noel Shouksmilh is employed as Centre Manager and during the period when Noel Shouksmith was a director was paid £14.232 {2024- £32,938) for Ihe role. Noel Shouksmilh's son in law. Craig earned £103 (2024= £273). During either year no trustee was reimbursed for travel expenses and no trustees received any remuneration. 19. COMMITMENTS At 31 March 2025 the company had Ihe following total cofflmitments under non-cancellable operating leases.. 2025 2024 Operating lease which expires= Within one year In Iwo to five years 662 497 662 994 1,159 1.656 20. LEGAL STATUS The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding up is £1. 21. RESULTS OF RICCALL REGEN 2000 The gross income of the charity for the period was £137:626 (2024: £131,132) and the result of the charily for the period was a net deficit of £24,335 {2024= deficit £33.9501.