**Company number: 03887534 Charity Number: 1085737** ## **Castlemere Community Centre** **(Company Limited by Guarantee)** **Report and financial statements** **For the year ended 31 March 2024** ## **CASTLEMERE COMMUNITY CENTRE** ## **CONTENTS** ||**Page**| |---|---| |Directors Report|1-6| |Independent Examiner's report|7| |Statement of financial activities|8| |(including summary income and expenditure account)|| |Balance Sheet|9| |Notes to the financial statements|10 - 14| ## **CASTLEMERE COMMUNITY CENTRE** ## **DIRECTORS REPORT** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Legal and administrative information** The directors present the Annual Report and Financial Statements for the year ended 31 March 2024. They have been prepared in accordance with the Statement of Recommended Accounting Practice: Accounting and Reporting by Charities (FRS 102). ## **Charity status** The charity is a company limited by guarantee, its governing document being its Memorandum and Articles of Association. ## **Administrative information** Charity Name: Castlemere Community Centre Charity Registration number: 1085737 Company number: 03887534 Principal Office: Tweedale Street Rochdale OL11 1HH **Directors:** The charity directors (trustees) during the year were:Nasima Bano Khan Mohammed Zohaib Faisal Shakoor The directors are appointed according to the Articles of Association. ## **Principal Officer:** Hafiz Abdulmalik - Project Co-ordinator |**Accountants:**
H&A Consultancy Services Ltd
Lower Ground Front
185 Audley Range
Blackburn
Lancashire
BB1 1TH|**Bankers:**
Lloyds TSB
Rochdale (309711) Branch
Lloyds TSB Bank plc
PO Box 1000
BX1 1LT| |---|---| ## **Investment Powers** The charity's powers of investment are governed by its Memorandum and Articles of Association. 1 **DIRECTORS REPORT** (continued) _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **CASTLEMERE COMMUNITY CENTRE** ## **Principal Objectives Structure, Governance and Management** ## **Governing Document** Castlemere Community Centre is constituted as a Company Limited by Guarantee and registered with the Charities Commission. It is governed by Memorandum and Articles of Association. The Company was incorporated the 2nd day of December 1999. ## **Organisational Structure** The trustees are ultimately responsible for the general control and operation of the Charity. The trustees give their time on a voluntary basis and receive no remuneration or any other financial benefits. The trustees work closely with the elected Management Committee to deal with the day-to-day running of the Charity and the implementation of services/programmes. The Management Committee have a wide representation from the community it serves, and seeks to broaden that representation ensuring that the professional expertise necessary for the efficient management of the organisation is available, as well as the input from the community. The Management Committee meets on a regular basis to discuss strategy and progress. The Charity is a membership organisation with a current membership of 58. ## **Objectives and Activities** ## **Charity's Objects** a) To promote the benefit of the inhabitants of the Castlemere area of Rochdale and the neighbourhood together defined by the map held by the Association (hereinafter called “the area of benefit”) without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants; b) Establish, or secure the establishment of, a Community Centre (hereinafter called “the Centre”) and to maintain and manage the same (whether alone or in co-operation with any local authority or other persons or body) in furtherance of these objects. ## **Delivery Statements** ## **Mission Statement** The Mission Statement for the organisation has been collectively agreed as follows: We will attract and support services to provide opportunities that will raise expectations and the quality of life of our diverse community. This simple mission statement we believe will help enhance people’s lives, raise expectations and provide opportunities in the area of: skills, socialising and access to mainstream services. ## **Vision Statement** The Vision Statement for the organisation has collectively agreed as follows: We believe that integrity, honesty and working in partnership across our diverse and valued community enables us to deliver a unique service. 2 ## **CASTLEMERE COMMUNITY CENTRE** ## **DIRECTORS REPORT** (continued) _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Service Statement** The values underpinning Castlemere Community Centre in working with its stakeholders for the delivery of services are summarised as follows: - Increase take up of services through awareness raising, training and joint working with other organisations. - For CCC’s commercial services, to provide a high quality value for money offering and encouraging repeat usage. - For CCC’s non-commercial services to deliver a free or low cost service at the point of contact with the client. - Ensure accessibility to all the local community. - The provision of a quality service to the client/funders, which is open and transparent. - To provide a holistic range of services to all age groups and people from all backgrounds. - To be an advocate for those who face disadvantage. - To continue to develop our product portfolio to meet the needs of the changing local community. ## **Quality Statement** Castlemere Community Centre defines quality as the meeting of the client’s stated and unstated needs from our services. ## **Social Statement** The organisation commits itself to supporting the region in which it works, by way of sponsorships, running of awareness raising events, contributing to discussions, making of donations and commitment of organisation resources. Social inclusion is key to the organisation’s success and we will strive to meet best practice with regard to recruitment, retention, development, employment and client support. A range of family friendly policies is available for all staff. ## **Environmental and Health & Safety Statement** The organisation aims to follow best practice with regard to minimising its carbon footprint and the affect of the organisation on the Environment. The organisation aims to encourage and maintain a healthy and safe work environment for its staff, Associates and clients. ## **Organisational Culture** Since inception CCC has prided itself on its open and honest corporate culture. This culture we believe is an important selling proposition to our clients. Indeed clients and visitors often comment on the positive and vibrant corporate culture within the organisation. The culture of the organisation impacts upon everything we do. We believe a strong value based culture (founded on inclusivity, diversity, honesty, openness, willingness to learn/develop and professionalism) will help us grow and provide a high quality service to our clients. ## **Policies** ## **Risk management** The trustees have assess the major risks to which the charity is exposed, in particular those related to the operations and finances of the trust, and are satisfied that systems are in place to mitigate their exposure to major risks. 3 ## **CASTLEMERE COMMUNITY CENTRE** **DIRECTORS REPORT** (continued) _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **Reserves policy** The trustees currently have a policy to accumulate a balance of unrestricted reserves. This will allow for the future development of the centre once the building works has been completed. ## **Investment policy** The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank deposit account meets their requirements. ## **Development, activities and achievements** ## **Managers Comments** Castlemere Community Centre is a key organisation in the neighbourhood of Milkstone and Deeplish, striving and working towards its vision to deliver the community out of deprivation into the world of opportunities. This year has been as challenging and demanding as the previous years, post pandemic. But the organisation continues to develop and advance, at a good pace, owing to the dedication and commitment of Staff, Volunteers, the Management Committee and everyone involved. The climate of great uncertainty has changed very little, if anything it’s worsened. The voluntary sector is clearly showing signs of suffering from ongoing funding constraints & grant cuts. But fortunately for Castlemere, its ability to constantly evolve and find innovative ways to generate income have helped it become a leader in its field. It has by no means been easy. It’s the sheer dedication and commitment of everyone involved that’s seen Castlemere through tough times. Castlemere’s commitment to community development is built on the concept of creating effective partnerships by involving voluntary and statutory organisations in providing positive solutions to local issues. We have developed strong active partnerships with all the key players in the area with a view to bringing about physical and economic regeneration of the area. We continue to meet the needs of the local community in terms of lifelong learning, capacity building and providing affordable services to the community without compromising on the quality, with the help and support of our partners. I am truly grateful to the Almighty for the support we have received from across the Borough. The commitment by the Board, MC members, staff and in particular the local community has never lapsed. I feel privileged and honored to be leading Castlemere, an organisation that has despite all odds become a leader and role model for others to emulate. I would like to thank all those involved in the centre and all those using the centre for their continuous support and commitment. Main Services and Activities currently offered at Castlemere; Pakeeza Women’s Group Women’s Knitting Group Castlemere Men’s Group Al-Yusra Youth Group Talk English – ESOL for beginners More Life – Weight Management program NHS – Diabetic Clinics 4 **DIRECTORS REPORT** (continued) _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **CASTLEMERE COMMUNITY CENTRE** Stand Guide – Employability / ICT Skills Building Futures – Back to work program Access Independent – Blue Badge Assessment Little Wonders Nursery ## **Treasurers Report 2023-24** ## **Introduction** This statement of accounts covers the period 1st April 2023 to 31st March 2024. The accounts are presented in the format required by the Statement of Recommended Practice on Accounting and Reporting by Charities issued by the Charity Commission and the Financial Reporting Standard for Smaller Entities. They have been independently examined and audited by H&A Consultancy Services Ltd. ## **Income** The income for the year includes grants from RMBC (£28,434) and other sources. In addition, we receive donations towards the ongoing costs of the Centre, receive funds through user contributions towards services SLA’s (Service Level Agreements). In total our income for the financial year was £124,560 (2023: £75,443). ## **Reserves** We currently hold zero in unrestricted free reserves, which is of some concern. We need to develop a contingency funds to cover our liabilities in the unlikely event of the closure of the charity or further cuts. ## **Review of the transactions and financial position of the charity** The centre had a surplus of £18,510 this year (2023: £799 surplus). ## **Statement of Director's responsibilities** The Directors are charged under charity and corporate law to prepare the Trustee’s Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards, including FRS102. The law applicable to charities in England and Wales requires the 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 its financial position at the end of the year. Best practice includes: ▪ Selecting suitable accounting policies and applying them consistently ▪ Making judgements that are reasonable and prudent ▪ Stating whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures from those being disclosed and explained in the financial statements ▪ Preparing the financial statements on the _going concern_ basis unless it is inappropriate to presume that the Charity will continue in operation ▪ Keeping proper accounting records which disclose with proper accuracy, at any time, the financial position of the Charity. They must also enable the Trustees to ensure that the financial statements comply with the requirements of the Charities Act 2011, the applicable Charities (accounts and reports) regulations and the provisions of the Memorandum and Articles of Association 5 ## **CASTLEMERE COMMUNITY CENTRE** ## **DIRECTORS REPORT** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ▪ Safeguarding the assets of the Charity by taking reasonable steps in the prevention and detection of fraud and other irregularities In so far as the Trustees are aware ▪ there is no relevant information of which the charitable company's independent examiner is unaware ; and ▪ the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant i f i d bli h h h ' f h i f i The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). Signed on behalf of the board of directors by: Nasima Bano Khan Director 10 December 2024 6 ## **CASTLEMERE COMMUNITY CENTRE** ## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CASTLEMERE COMMUNITY CENTRE** I report on the accounts of the company for the year ended 31 March 2024. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). The charity’s trustees consider that an audit is not required for this year under Part 16 of the 2006 Act and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 Commission. 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 seeking 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: ▪ accounting records were not kept in accordance with section 386 of the Companies Act 2006; or ▪ the accounts do not accord with such records; or ▪ the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 ▪ the accounts have not been prepared in accordance with the Charities SORP (FRS102). 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. H&A Consultancy Services Ltd 185 Audley Range Blackburn Lancashire BB1 1TH 10 December 2024 7 ## **CASTLEMERE COMMUNITY CENTRE** ## **STATEMENT OF FINANCIAL ACTIVITES (Including Income & Expenditure Account)** _**FOR THE YEAR ENDED 31 MARCH 2024**_ **----- Start of picture text -----**
Note Unrestricted Restricted 2024 2023
Funds Funds Total Total
£ £ £ £
Income and expenditure
-
Incoming resources:
Incoming reserves from generated funds:-
Donations 11,215 11,215 18,195
Interest received 345 345 55
Income from charitable activities:-
Training and room hire 52,500 52,500 23,981
Service contracts 28,434 28,434 3,000
Catering services and income 32,066 32,066 30,212
-
Total Incoming resources 124,560 124,560 75,443
Resources expended
Charitable activities 2 105,241 - 105,241 73,924
Governance costs 3 810 - 810 720
-
Total resources expended 106,051 106,051 74,644
Net outgoing resources before transfer of funds 18,510 - 18,510 799
Transfer between funds - - - -
Net outgoing resources after transfer of funds 18,510 - 18,510 799
-
Total funds brought forward at 1 April 2023 211,393 211,393 210,594
Total funds carried forward at 31 March 2024 229,903 - 229,903 211,393
**----- End of picture text -----**
There are no gains or losses other than those recognised in the Statement of Financial Activities. All incoming resources and resources expended are derived from continuing activities The notes on Pages 10 to 14 form part of these accounts. 8 ## **CASTLEMERE COMMUNITY CENTRE** ## **BALANCE SHEET** _**AS AT 31 MARCH 2024**_ **----- Start of picture text -----**
Note 2024 2023
FIXED ASSETS £ £ £ £
Tangible assets 5 190,832 198,411
CURRENT ASSETS
Debtors 6 - -
Cash at bank and in hand 54,202 34,153
54,202 34,153
CREDITORS
Amounts falling due within one year 7 (9,789) (11,131)
44,413 23,022
TOTAL ASSETS LESS CURRENT LIABILITIES 235,245 221,433
CREDITORS
Amounts falling due after more than one year 8 (5,342) (10,040)
229,903 211,393
FUNDED BY:-
Unrestricted funds 229,903 211,393
Restricted funds - -
229,903 211,393
**----- End of picture text -----**
## **NOTES TO THE ACCOUNTS** ## **1 Statutory information** Castlemere Community Centre is a private limited company by guarantee, registered in England and Wales, registration number 03887534. The registered office is Castlemere Community Centre, Tweedale Street, Rochdale, Lancashire, OL11 1HH ## **2 Average number of employees** During the year the average number of employees was 2. For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The financial statements were approved by the Board of Directors on 10 December 2024 and were signed on its behalf by Nasima Bano Khan Director Company Registration No: 3887534 9 ## **CASTLEMERE COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **1 Accounting policies** ## Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## Cash flow The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 'Cash flow statements'. ## Incoming Resources ## Donations and grants Income from donations and grants, including capital grants, is included in incoming resources 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 fulfilled before the charity becomes entitled to use of such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met. - When donors specify that donations and grants, including capital gains, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. ## Interest receivable Interest is included when receivable by the charity. ## Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. ## 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 - 2% on cost Fixtures and fittings - 20% reducing balance Computers - 25% on cost 10 **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **CASTLEMERE COMMUNITY CENTRE** ## Taxation The company is a registered charity and as such is entitled to exemption from tax to the extent that the income received falls within section 505 I.C.T.A 1988 and section 256 C.G.T.A 1992 and is applied to charitable purposes only. ## Fund accounting Funds held by the charity are either:- Unrestricted general funds - these are funds which can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. Restricted funds - these are 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. Separate asset accounts are not maintained for each fund, if a better return can be obtained by consolidating the assets. However, there should always be sufficient net assets to represent the total funds, and the assets should be readily accessible, dependent on the fund involved. ## Operating leases Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against the profit as incurred. **2** |a)
b)|**CHARITABLE ACTIVITIES**
Premises & facilities
Rates
Light & heat
Repairs
Cleaning
Depreciation
Insurances
Community events, training and activities
Staff costs
Catering expenses and refreshments
Travel and subsistence|**2024**
**£**
140
21,391
13,196
1,502
7,579
3,743
47,552
17,873
26,420
100
44,392
**Unrestricted**
**funds**||**2024**
**£**
-
-
**Restricted**
**funds**||**2024**
**£**
140
21,391
13,196
1,502
7,579
3,743
47,552
17,873
26,420
100
44,392
**Total**
**funds**||**2023**
**£**
266
6,541
23,498
2,020
7,904
3,624
43,854
19,337
6,615
221
26,173
**Total**
**funds**| |---|---|---|---|---|---|---|---|---| |||||||||| ||
Staff costs
Catering expenses and refreshments
Travel and subsistence|||||||| 11 ## **CASTLEMERE COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ |c)
**3**
**4**|Communication and support costs
Telephone & internet
Printing postage advert
Bank charges & interest
Professional fees
Total
**GOVERNANCE**
Accountancy
**STAFF COSTS**
Salaries||981
1,677
753
9,885
13,297
105,241
**£**
810
**Unrestricted**
**funds**|-
-
**£**
-
**Restricted**
**funds**||981
1,677
753
9,885
13,297
105,241
**2024**
**£**
810
**2024**
**£**
17,873
17,873
**Total**
**funds**||1,766
913
1,004
214
3,897
73,924
**2023**
**£**
720
**2023**
**£**
19,337
19,337
**Total**
**funds**| |---|---|---|---|---|---|---|---|---| |||||||||| An average of 2 full-time members of staff were employed during the year. No member of staff earned £60,000 or more per annum. None of the trustees received any remuneration, not were any expenses reimbursed during the year (£2023 - £nil) |**5**|**TANGIBLE FIXED ASSETS**
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024||**£**
522,339
-
-
522,339
329,182
6,435
335,617
**Improvements**
**to property**|**£**
16,807
-
-
16,807
16,628
45
16,673
**Computers**|**£**
190,280
-
-
190,280
185,205
1,100
186,304
**Fixtures &**
**Fittings**|**£**
729,426
-
-
729,426
531,014
7,579
538,594
**Total**| |---|---|---|---|---|---|---| |||||||| 12 ## **CASTLEMERE COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ **----- Start of picture text -----**
Net book values
At 31 March 2024 186,722 134 3,976 190,832
At 31 March 2023 193,157 179 5,076 198,411
6 DEBTORS 2024 2023
£ £
Other Debtors - -
- -
7 CREDITORS - Amounts falling due within one year 2024 2023
£ £
Bank loan 5,058 5,160
Creditors and accruals 2,218 2,158
Other tax and social security 2,513 3,813
9,789 11,131
8 CREDITORS - Amounts falling due after more than one year 2024 2023
£ £
Bank loan 5,342 10,040
5,342 10,040
9 ANALYSIS OF NET ASSETS Creditors Net
Tangible fixed
BETWEEN FUNDS due after current Total
assets
one year liabilities
£ £ £ £
Restricted funds
- - - -
Capital funds
Revenue funds - - - -
Unrestricted funds 190,832 (5,342) 44,413 229,903
190,832 (5,342) 44,413 229,903
**----- End of picture text -----**
13 ## **NOTES TO THE FINANCIAL STATEMENTS** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2024**_ ## **GENERAL COMMENTS** **10 GENERAL COMMENTS** The premises occupied by Castlemere Community Centre are formally leased from the Central Mosque Rochdale for a peppercorn rent, payable annually. **11 CONTINGENT LIABILITIES** There were no contingent liabilities as at 31 March 2024. 14