GRASSMOOR COMMUNITY CENTRE
MANAGEMENT COMMITTEE
TRUSTEES REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
....

GRASSMOOR COMMUNITY CENTRE
MANAGEMENT COMMITTEE
TRUSTEES REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
Charity Number: 1077100
Contents
Trustees Report
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Statement not forming part of
The Statutory Accounts
Schedule of General Expenditure
Page
1-5
6
7
8
9-14
15

GRASSMOOR COMMUNITY CENTRE
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025
The trustees present their report and financial statements for the year ended 31st March 2025.
Reference and Administrative Details
Charity Name: Grassmoor Community Centre Management Committee
Charity Registration Number: 1077100
Registered Office and Operational address
Grassmoor Community Centre
New Street
Grassmoor
S42 5EL
Trustees
PJ Hemsley
L Hartshorne
EA Hill
L Thomas
- Chair
- Vice Chair
Secretary
A Maher
Independent Examiner
JS Marriott & Co
Accountants
214 North Wingfield Road
Grassmoor
Chesterfield
S42 5ED
Bankers
Unity Trust Bank
Page 1

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
Structure, Government and Management
Governing Document
The charity is governed by a trust deed in which its objects are as set out below.
There are no specific restrictions in the charity's activities imposed by its trust deed.
Appointment of trustees
The trust deed provides for the appointment of trustees as follows:
The chairperson of Grassmoor, Hasland and Winsick Parish Council is an ex-officio Trustee;
The Parish Council is entitled to nominate three Trustees;
Four more Trustees can be co-opted.
The majority of co-opted Trustees have been recruited from the Centre's various user groups.
Trustee induction and training
New trustees are briefed on their legal obligations under the charity law.
Organisation
The Trustees meet regularly to discuss and plan objectives and implementation thereof. Matters of direct
concern are raised with the affected user groups. Decisions are made by the Management Committee and
implemented by the Honorary Secretary and the Centre Co-ordinators.
Related Parties
The charity benefits from being related to the Grassmoor, Hasland and Winsick Parish Council by the virtue of this
Council providing half of its trustees. In addition to the 99 year lease for the use of the Centre on an annual rent
of £1, the charity also received £36,000 in financial support from the Parish Council in 2024(2024: £36,000)
Page 2

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
Risk Management
The major risks to which the charity is exposed and reviews and systems to mitigate risks
The trustees identify the major risks to which the charity is exposed each financial year when preparing and
updating the business plan, in particular those related to the operations and finances of the charity. The trustees
then review any major risks which have been identified and establish systems to mitigate those risks. They are
satisfied that systems are in place to mitigate their exposure to the major risks which have been so identified and
reviewed.
1. Financial
The charity is open to the usual financial risks of any organisation and the charity has introduced controls to
minimise these risks, such as two signatures being required for payments from the bank account. In addition the
accounts are regularly explained to members of the charity and are open for member's inspection at any time.
2. Other
The trustees have carried out a comprehensive risk assessment and have instigated measures to minimise the
effect of any potential setbacks through a combination of insurance, staff training and other practices.
Objectives and Activities
The objectives set out in the charity's trust deed are as follows:-
To promote for the benefit of the inhabitants of the Parish of Grassmoor, Hasland and Winsick (the area of
benefit) without distinction of sex, sexual orientation, race or political, religious or other options by associating
together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to
advance education, relieve poverty and to provide facilities in the interests of social welfare for recreation and
other leisure time occupation with the object of improving the conditions of life for the said inhabitants.
To establish or secure the establishment of a Community Centre and to maintain and manage to same, whether
alone or in co-operation with any local authority or any person or body in furtherance of these objects.
Achievements and Performance
The board of trustees acknowledge that the economic climate has had an impact on many areas of the charity's
activities. The coming year will hopefully see the Centre returning to full use where new projects can be
considered and old ones looked at again within funding restrictions.
Page 3

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
Contributions from Volunteers
The Committee remain grateful to a small team of volunteers who provide assistance with staffing at the Centre.
It has not been possible to place a figure on the value of such activities in preparing these accounts.
Relationship with other groups, charities and individuals
The Trustees are keen to network with other groups and be part of partnership teams to extend the activities at
the Centre wherever possible. Links with all user groups are actively encouraged.
Transactions and Financial position
The Trustees consider the financial performance by the charity during another difficult year has been satisfactory
in the circumstances. However a review of costs and expenditure is required.
Policies on reserves, investment policies and investment performance
The Trustees still resolve to establish reserves to provide for future activities. They also have discretion to make
investments. The policy on reserves provides for funds to be retained to provide a buffer against unforeseen
eventualities and to secure the viability of the Centre.
Effectiveness of fundraising policies
The charity depends in part on grant aid from the donors identified in the accounts, whose support is valued.
Incidental fundraising activities have been carried out by and with user groups, the amounts received are as
detailed in the notes to the accounts.
Legal status
The charity is an unincorporated charity governed by a Trust Deed dated 9th June 1999. There are no restrictions
in the governing document on the operation of the charity or on its investment powers, other than a
requirement that land held in excess of operational requirements should be sold or let.
Page 4

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
Plans for future periods
To maintain current regular income, maximise occasional use of the Centre and apply for funding where
appropriate to bring in additional funds.
Trustees responsibilities in relation to the financial statements
Law application to charities in England & Wales requires the Board of Trustees to prepare financial statements for
each financial year which give a true and fair view of the charity's financial activities during the year and of its
financial position at the end of the financial year. In preparing those financial statements giving a true and fair
view, the Board of Trustees should follow best practice and:
• Select suitable accounting policies and then apply them consistently;
• Make judgements and estimates that are reasonable and prudent;
• State whether applicable accounting standards and statements of recommended practice have been
followed, subject to any 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 will continue to operate.
The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy
the financial position of the charity and which enable them to ascertain the financial position of the charity and
enable them to ensure that the financial statements comply with the requirements of applicable law and
regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of Trustees on
P. Mausly:: PJ Hemsley
Page 5

INDEPENDENT EXAMINERS REPORT
Independent Examiner's report to the Trustees of GRASSMOOR COMMUNITY CENTRE MANAGEMENT
COMMITTEE.
I report on the Accounts of the Charity for the year ended 31st March 2025 which are set out on pages 7 to 15.
Respective responsibilities of trustees and examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that
an audit is not required for this year under section 1-44 of the Charities Act 2011 (the Act) and that an
independent examination is needed.
It is my responsibility to:
examine the accounts (under section 145 of the 2011 Act);
• to follow procedures laid down in the General Directions given by the Charity Commissioners (under section
145(5)(b) of the 2011 Act); and
• to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners.
An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts
and the seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and consequently i do not express an audit
opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
• to keep accounting records in accordance with section 130 of the Act; and
• to prepare accounts which accord with the accounting records and to comply with the accounting
requirements of the Act have not been met: or
2.
to which in my opinion attention should be drawn in order to enable a proper understanding of the accounts
to be reached.
JEN
J S Marriott
Accountant
214 North Wingfield Road
Grassmoor
Chesterfield
S42 5ED
Page 6

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
Notes
Unrestricted Restricted
Funds
Funds
€
2025
2025
Total
Funds
2025
Total
Funds
€
2024
Incoming resources
Operating activities in furtherance of the
Charity's objectives
2
28,193
=====
37,254
=====
65,447
======
60,487
======
Resources expended
Costs of activities in furtherance of the
Charity's objectives
Management and administration of the charity
Total Resources expended
898
43,052
анахонно-
43,950
=====
18,760
14,000
32,760
=====
19,658
57,052
--..
76,710
======
22,719
57,347
---------
80,066
======
Net Incoming / (Outgoing)
Resources before Transfers
Total funds brought forward
Total funds carried forward
4,494 (11,263) (19,579)
(128,678)
670,816
542,138
561,717
----
(144,435)
675,310
=======
====
530,875
=====
542,138
======
Resources used for net acquisitions of
Fixed assets for charity
-
==-==
-
-
=====
-
======
The statement of Financial Activities includes all gains and losses in the year. All incoming resources and
resources expended derive from continuing activities.
Page 7

Fixed Assets
Tangible fixed assets
Current Assets
Debtors
Cash at Bank and in Hand
GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
BALANCE SHEET AS AT 31ST MARCH 2025
Note
7
8
2025
€
512,385
f
2024
531,145
Creditors: Amounts falling due
within one year
Net Current Assets
Net Assets
9
3,293
15,552
18,845
(355)
------
1,831
11,091
12,922
(1,929)
18,490
530,875
======
10,993
542,138
======
Capital and Reserves
Unrestricted funds
Restricted funds
Total Funds
(144,435)
675,310
530,875
======
(128,678)
670,816
542,138
======
The financial statements were approved by the Board of the Trustees on
P. Hensley.:.
.....P J Hemsley
Page 8

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025
1. Accounting policies
Accounts preparation
The financial statements have been prepared under the historical cost convention and in accordance with
the Charities Act 1993 and with applicable accounting standards as modified by the Statement of
Recommended Practice for Accounting and Reporting by charities issued in March 2005 adapted to meet
the needs of unincorporated organisations.
The Charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the
requirement to produce a cash flow statement.
The Charity is partially dependent on continuing grant aid and as a consequence use of the going concern
basis of accounts preparation is also dependent upon grant aid continuing.
Incoming Resources
All incoming resources are included in the Statement of Financial Activities when the Charity is legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Grants are included in the SOFA in the year in which they are received and allocated to the necessary
funds accordingly.
Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure includes all expenditure directly related to the objects of the charity and
comprises the following:-
The costs and activities in furtherance of the Charity's objectives represents the cost of goods and
services and ancillary trading costs that have been incurred in charitable activities.
Management and administration costs represent expenditure incurred in the management of the
Charity's assets, organisational administration and compliance with charitable and statutory
requirements.
The Charity's operating costs include staff costs, rent and other related costs. Such costs are allocated
between types of resources expended on the basis of estimates made by the Trustees. Administration
expenditure includes all expenditure not directly related to direct charitable activity. In respect of certain
items of expenditure it is a matter of judgement as to whether such items are direct charitable
expenditure or are administrative and the Trustees have applied what they consider to be reasonable
judgements in apportioning such costs.
Page 9
......

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation.
Depreciation has been provided at the following rates in order to write off the assets (less their expected
residual value) over their estimated useful economic lives.
As annual review of the likelihood of asset impairment is undertaken.
Leasehold property improvements
Equipment
- 2% straight line over 50 years
- reducing balance 15%
Capital Grants
Grants of a capital nature given the specific purposes and fully utilised in the furtherance of the objects of
the Charity should be credited to the fixed assets funds after the sums have been properly expended on
the restricted purpose. The related asset is shown in the balance sheet at the cost of acquisition or
subsequent revaluation.
The related assets are subject to restrictions by the grant making organisation on their use and disposal
and these restrictions are noted in the fixed asset section of these accounts. The fixed asset fund so
created is treated as a restricted fund.
Insofar as this policy relates to Government grants, this is a departure from the Statement of Standard
Accounting Practice Number 4 in order to comply with the Statement of Recommended Practice for
Accounting and Reporting issued by the Charity Commissioners for England and Wales.
Taxation
As a registered charity the organisation is exempt from income and corporation tax to the extent that its
income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the
organisation and is therefore included in the relevant costs in the Statement of Financial Activities.
Funds Structure Policy
The Charity maintains a general unrestricted fund which represents funds which are expendable at the
discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to
finance both working capital and capital investment.
Restricted funds have been provided to the Charity for particular purposes and it is the policy of the
board of trustees to carefully monitor the application of those funds in accordance with the restrictions
placed upon them.
Page 10

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
2. Operating Activities in furtherance of Charities Objects
Unrestricted Restricted
Funds
Funds
2025
2025
Lettings Income
Parish Council Grant
Other Funding and Income
27,814
-
379
----
28,193
=====
-
36,000
1,254
37,254
=====
Total
2025
€
27,814
36,000
1,633
----
65,447
=====
Total
2024
20,527
36,000
3,960
60,487
======
3. Incoming Resources before
2025
€
2024
This is stated after crediting and after charging:
Depreciation of owned fixed assets
18,760
=====
19,000
=====
No funds belonging to the charity have been used for the purchase of insurance to protect the Charity
from loss arising from the neglect or defaults of its Trustees or to indemnify its Trustees against the
consequences of any neglect or default on their part.
4. Donated facilities and other intangible Income
The Charity benefits from the services of its Secretary at no cost to itself. Assistance is also received from
the Parish Council who let the Community Centre on a 99 year lease to the Charity for an annual rent of
£1.
It has not proved possible to place a value upon any of these intangible contributions to the Charity in
preparing these accounts.
Page 11

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
5. Staff Costs and Emoluments
Gross Salaries and Wages
2025
37,449
=====
2024
31,657
=====
6. Average number of employees
Engaged on charitable activities
Engaged on management and administration
2025
3
2
5
==
2024
3
2
5
==
There were no fees or other remuneration payable to Trustees.
There were no employees with emoluments in excess of £24,000 per annum.
Page 12

GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
7. Tangible functional Fixed Assets
Cost or Valuation
At 1st April 2024
Additions
At 31st March 2025
Depreciation
At 1st April 2024
Charge for the year
At 31st March 2025
Net Book Value
At 31st March 2025
At 31st March 2024
Leasehold
Office
Centre
Premises Equipment Equipment Total
€
870,172
----_
870,172
=====
348,078
17,404
365,482
======
504,690
====
522,094
=====
11,133
11,133
======
9,581
232
9,813
======
1,320
======
1,552
======
49,527 930,832
-
---_--
49,527
======
930,832
======
42,028
399,687
1,124
18,760
43,152
=====
418,447
======
6,375 512,385
======
======
7,499
531,145
======
=====
All assets are used for charitable purposes.
Certain assets were acquired with grant aid and there are restrictions upon the matter in which the assets
can be dealt with imposed by the grant making authorities.
Page 13

-
GRASSMOOR COMMUNITY CENTRE MANAGEMENT COMMITTEE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 - Continued
8. Debtors
Trade Debtors
2025
€
3,293
===
2024
1,831
=====
9. Creditors: amounts falling due within one year
Accrued Expenses
Other Creditors - Group Funding held
2025
€
33
322
----
355
=====
2024
€
1,339
590
1,929
====
10. Funds for Fixed Assets
Brought forward
Depreciation
Carried forward
2025
2024
€
506,765
(18,760)
525,765
(19,000)
---------
488,005
506,765
=====
======
11. Winding up or dissolution of the Charity
If upon winding up or dissolution of the Charity there remain any assets after the satisfaction of all debts
and liabilities the assets represented by the accumulated fund shall be transferred to some other
charitable body or bodies having similar objects to the Charity.
Page 14
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