**REGISTERED COMPANY NUMBER: 03559913 (England and Wales) REGISTERED CHARITY NUMBER: 1077240** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025** ## **FOR** ## **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** **CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 30 April 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|10| |**Detailed Statement of Financial Activities**||11|| **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **REPORT OF THE TRUSTEES for the year ended 30 April 2025** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** (a) To advance education for the public benefit by providing advice and guidance upon questions of housing, social welfare benefits, unemployment, health and related topics. (b) To relieve sickness and preserve and protect the good health of persons resident in the area of benefit. (c) The advancement of education and training of young people and adults with particular reference to equipping them for employment and facilitating their obtaining work in industry, commerce and the professions. (d) To provide in the interests of social welfare, facilities for recreation and leisure time occupation with the object of improving the conditions of life of persons who have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social economic circumstances. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Charitable activities** In addition to providing grants to specific local organisations during the year, the centre was used by over twenty organisations and numerous special events were held for the benefit of the local residents. ## **FINANCIAL REVIEW Principal funding sources** The major funding source is the receipt of rental income from the centre. ## **Reserves policy** Available reserves at 30 April 2025 were approximately £24,100. No future deficits were or are being predicted. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documents** The company is limited by guarantee and has no issued share capital. It is a registered charity, and its governing instruments are its memorandum and articles of association. ## **Recruitment and appointment of new trustees** Trustees are selected from the various groups which use the community centre. ## **Related parties** No related party notes are required for the period under review. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 03559913 (England and Wales) ## **Registered Charity number** 1077240 ## **Registered office** Dorset Road Community Centre Dorset Road Atherton Wigan Greater Manchester M46 9GJ Page 1 **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **REPORT OF THE TRUSTEES for the year ended 30 April 2025** ## **Trustees** Mrs J S Holmes N A Bradbury Miss L Murray Councillor J Hodgkinson Mrs E A Ramsden (resigned 31.8.24) Mrs T A Hodgkinson Mrs F Hill (appointed 1.1.25) ## **Company Secretary** Mrs T A Hodgkinson ## **Independent Examiner** Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ Approved by order of the board of trustees on 15 July 2025 and signed on its behalf by: N A Bradbury - Trustee Page 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **Independent examiner's report to the trustees of Dorset Road Community Centre (Atherton) Limited ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its 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 myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** 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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. A J Wardle FCA Hayes & Co Chartered Accountants Suite 2 Beswick House Greenfold Way Leigh Lancashire WN7 3XJ 15 July 2025 Page 3 ## **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 April 2025** |2025
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
13,496
Investment income
2
42,623
**Total**
56,119
**EXPENDITURE ON**
Other
59,222
**NET INCOME/(EXPENDITURE)**
(3,103)
**RECONCILIATION OF FUNDS**
Total funds brought forward
27,173
**TOTAL FUNDS CARRIED FORWARD**
24,070|2024
Total
funds
£
13,429
41,505
54,934
60,117
(5,183)
32,356
27,173| |---|---| The notes form part of these financial statements Page 4 ## **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **BALANCE SHEET 30 April 2025** |2025
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
40,277
**CURRENT ASSETS**
Cash at bank and in hand
2,974
**CREDITORS**
Amounts falling due within one year
8
(19,181)
**NET CURRENT ASSETS**
(16,207)
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
24,070
**NET ASSETS**
24,070
**FUNDS**
10
Unrestricted funds
24,070
**TOTAL FUNDS**
24,070|2024
Total
funds
£
53,703
3,816
(30,346)
(26,530)
27,173
27,173
27,173
27,173| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 15 July 2025 and were signed on its behalf by: N A Bradbury - Trustee The notes form part of these financial statements Page 5 **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 April 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property - 25% on reducing balance Furniture & photocopier - 25% on reducing balance Kitchen appliances - 25% on reducing balance Computer equipment - 25% on reducing balance ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 6 continued... **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 April 2025** ## **2. INVESTMENT INCOME** |Rents received
**3.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases|2025
£
42,623
2025
£
13,426
10|2024
£
41,505| |---|---|---| |||2024
£
17,900
10| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024. ## **5. STAFF COSTS** The average monthly number of employees during the year was as follows: |Cleaner
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
Other
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
Page 7|2025
2024
1
1
Unrestricted
fund
£
13,429
41,505
54,934
60,117
(5,183)
32,356
continued...| |---|---| ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 April 2025** ## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** ||Unrestricted| |---|---| ||fund| ||£| |**TOTAL FUNDS CARRIED FORWARD**|27,173| ## **7. TANGIBLE FIXED ASSETS** |Improvements
to
Furniture
property
& photocopier
£
£
**COST**
At 1 May 2024 and
30 April 2025
117,773
34,652
**DEPRECIATION**
At 1 May 2024
69,326
30,897
Charge for year
12,112
939
At 30 April 2025
81,438
31,836
**NET BOOK VALUE**
At 30 April 2025
36,335
2,816
At 30 April 2024
48,447
3,755|Kitchen
appliances
£
6,139
4,664
369
5,033
1,106
1,475|Computer
equipment
£
3,605
3,579
6
3,585
20
26|Totals
£
162,169| |---|---|---|---| ||||108,466
13,426| ||||121,892| ||||40,277| ||||53,703| **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Other loans (see note 9)
Trade creditors
Accrued expenses
Deferred government grants
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans|2025
£
2,500
1,518
3,200
11,963
19,181
2025
£
2,500|2024
£
6,000
3,256
1,158
19,932| |---|---|---| |||30,346| |||2024
£
6,000| **9. LOANS** continued... Page 8 **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 April 2025** ## **10. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**||| |---|---|---| ||Net|| ||movement|At| |At 1.5.24|in funds|30.4.25| |£|£|£| |**Unrestricted funds**||| |General fund
27,173|(3,103)|24,070| |**TOTAL FUNDS**
27,173|(3,103)|24,070| |Net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |General fund
56,119|(59,222)|(3,103)| |**TOTAL FUNDS**
56,119|(59,222)|(3,103)| |**Comparatives for movement in funds**||| ||Net|| ||movement|At| |At 1.5.23|in funds|30.4.24| |£|£|£| |**Unrestricted funds**||| |General fund
32,356|(5,183)|27,173| |**TOTAL FUNDS**
32,356|(5,183)|27,173| |Comparative net movement in funds, included in the above are as follows:||| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |**Unrestricted funds**||| |General fund
54,934|(60,117)|(5,183)| |**TOTAL FUNDS**
54,934|(60,117)|(5,183)| continued... Page 9 **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 30 April 2025** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.5.23|in funds|30.4.25| ||£|£|£| |**Unrestricted funds**|||| |General fund|32,356|(8,286)|24,070| |**TOTAL FUNDS**|32,356|(8,286)|24,070| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|111,053|(119,339)|(8,286)| |**TOTAL FUNDS**|111,053|(119,339)|(8,286)| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 April 2025. Page 10 **DORSET ROAD COMMUNITY CENTRE (ATHERTON) LIMITED** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 April 2025** |**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**for the year ended 30 April 2025**||| |---|---|---| ||2025|2024| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|72|4,784| |Grants|13,424|8,645| ||13,496|13,429| |**Investment income**||| |Rents received|42,623|41,505| |**Total incoming resources**|56,119|54,934| |**EXPENDITURE**||| |**Support costs**||| |**Management**||| |Other operating leases|10|10| |Rates and water|2,140|1,972| |Insurance|709|959| |Light and heat|8,757|10,790| |Telephone|840|589| |Sundries|2,629|1,418| |Repairs & renewals|9,941|5,799| |Cleaning costs|19,453|19,363| |Accountancy|1,182|1,158| |Improvements to property|12,112|16,149| |Furniture & photocopier|939|1,252| |Kitchen appliances|369|492| |Computer equipment|7|9| ||59,088|59,960| |**Finance**||| |Bank charges|134|157| |Total resources expended|59,222|60,117| |**Net expenditure**|(3,103)|(5,183)| This page does not form part of the statutory financial statements Page 11