Charity reglstratlon number 108B9881England and Wales1 Company reglstratlon number 03911790 CLAREMONT FIRST STEP COMMUNITY CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CLAREMONT FIRST STEP COMMUNITY CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr K Mohammed MrA Cavlll MrA Goldie Mrs L Markey Mr l Taylor Secretary MrA Goldbe Charlty number (England and Wale8) 1088988 Company number 03911790 Reglstsred offl¢e Methodist Church Buldings Dickson Road Blackpool Lancashir6 FY12AP Indepondont examlner Champion Accountants LLP Unil 2 Olympic Court Imitehills Business Park 81ackpool Lancashire FY4 5GU
CLAREMONT FIRST STEP COMMUNITY CENTRE CONTENTS Page Trustees. report Indepandent 8xamine¢s repori Sta18mant of financlal aclivilies Balance sheel Note8 to the financlal slalemenls 6-14
CLAREMONT FIRST STEP COMMUNITY CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Irustees present their annual report and Ilnancial slalemenls for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policie8 sel oul in note 1 to the flnan¢lal statements and Comply wllh the charity's governing document. lh8 Companies Act 2006, FRS 102 "The Financial Reporting Standard applicab18 in the UK and Republic of Iieland" and the Charities SORP "Ac¢ountlng and Reporting by Charities.. Slatement of Recommended Practice applicable lo charitiés preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" ObJectlv89 and actlvlll88 The charity's objects are to manage and maintain a Communlty Canlre for Ihe benefit of inhabilanls of the Claremonl and Talbot Wards of Blackpool and Ihelr envlfons. Claremonl First Slep Community Cenlre will reach oul 10 all resid8nls, both longstanding 8nd new. providing a nalural meeting place Ihat responds lo tho need of Ihe needs ol the whole Community in a caring manner. We shall endeavour to improve the qualily of life for all resldenls within the Claremont and surrounding areas, regardless of their personal circumstance8. This will be achieved by building on existing traditions of community service. There has been no change in the poli¢les adopied in furtherance of Ihe8e objects. The Irustee5 have paid due regard to guidance issued by Ihe Charily Commission in decldlng what acllvllles the charlly should undertake. Achlovomenlg and porformanc¢ This is our 25th Anniversary year and we would Ilke to take Ihi8 Opportunity to thank all Funders over the year8 that have 8upporled u3, Ihey have made an ou181anding contribution lo the residenls of Blackp¢)ol with Iheir support. We would also like to thank all the parlnership8 we have wo¥ked wilh over Ihe years their support has halped us Iramendously. Once agaln we have been amazed by the amount of people coming through our door for help and advlce. Our clubs on a Tuesday Wednesday and Friday are on-golng our members tell us they wouldn't know what lo do if they were wilhoul them. Our W8dnesday club is basically aimed ai younger people wilh complex n88ds but we are also helping people wilh early onset dementia. We are still supporting our clients wilh Food and Energy vouchers whlch has been backad by the Local Councll glvlng us funds. We use these funds lo supply hot food to the homelegs and people wilh low incomes and al80 to supply food bag3 every week, wilh the help of Ihe Food Partnership this worked out at over 2600 last year. Shaller 8nd Blackpool & Fylde College are also based here weekly to help our dienls with housing oplions and courses for self-esteem as a first step into education for lulure employmenl. The Refugee support worker ended her ¢onlracl, she came in every week lo support their claims lo the Home Olfico but we have conlinued to support the ones who come inlo Ihe Centre wilh advice and guidance. In fact we have a lovely lady who has been a refugee and she comes In twice a week to volunt8er lor us. Our p8rtnershlps wlth Blackpool Council, NSPCC. Battérstart. NHS. Blackpool & Fylde College and United Youth Alliance are keeping us busy with various projocls. At Ihe beginning ol the year we compleled a very successful projecl in collaboration wilh Blackpool Council. Thay wanled lo offer £200 Wnlor Fuel Allowance lo pensioiiers in Blackpool who did nol receive it through Ihoir benefils. A member of our staff went around the various clubs in Blackpool to spread Ihe word. We wera inundated with people coming into the Centre where we filled in the forms for Ihem online, the Council Pro$80d them and sent the money directly lo their bank accounts. At the end of Ihis project we helped 412 Blackpool residents and Ihey received a tolal of £82,400 between them to help with their Winter Fuel bills. Out of all the hubs in Blackpool involved in Ihis projecl we were lh& lop of Ihls 18agu6. This was a very happy and successful project for us. it made a lot of pension8rs in Ihe town happy they were getling some exlra financial help. We are hoping it may happen again this year. We look fOard to a very happy next year hoping we can help many more people
CLAREMONT FIRST STEP COMMUNITY CENTRE TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Financlal revlow Thé Charity has incurred a deficll for the year amounting lo £4.957 {2024 '.£143.178), as a result of restricted monies broughl fOard from previous years being expended. This has been deducted from Ihe fund balanc8S brought forward and total r8serves of £34.311 are carried forward to next year. These reserves comprise £19,633 of unreslricled funds and £14,678 of reslricled funds held for specific purposes. The Trustees are mlndful of thé constant need lo obtain new fundlng for core servlces. and lo raise funds for general overheads which cannot normally be mel from granl fundlng. It Is Ihe policy of the charity Ihal unreslTiCted funds whlch have nol been designated lor a speciflc use should be mainlalned at a level equivalent lo belween Ihree and six month's expenditure. The Iruste8s conslders that raserves at this level will ensure that, in the event of a significanl drop in funding. they wlll be able lo conllnue the charlly's currenl aclivilies whlle consideration Is given lo ways In whlch additional funds may be raised. Thls level of reserves has not been achleved at Ihe Balance Sheet dale. The truslees have assessed the major risks lo which Ihg ¢harily18 exposed, and are 8all8fied that syslem8 are In place to millgate exposure to the major rlsks. Slructure. governan¢• and managemont The charity Is a company Ilmlled by guarantee and has a Board of Trustees who are also Dlre¢tor3 of the company. The IFuslee8, who are also the deCtorS for Ihe purpose of company law, and who served durlng Ihe year and up to the dale of slgnalure of the Ilnandal slatemenls were: Mr K Mohammed Mr J Adams MrA Cavill MrA Goldie Mrs L Markey Mrs A Nowell Mr l Taylor (Reslgned 3 Augusl 2024) (Reslgned 20 January 2025) New Iruslees are appolnled by way of formal applicalion and letter. They are invlted by the Board for an interview and If accepted they Can altend th8 Board mid-year, bul wilhout any voling righls. Thelr appoinlment is then confirmed at Ihe next Annual General Meeting. None of the Iwslees has any beneficial interest In Ihe company. All of the Iruslees are members of the company and guarantee to contrlbute £1 In Ihe evenl of a wlndlng up. The Charlly18 managed by the Management Committee which conslsls of all the Truste88. The commillee is responslble for eslabllshlng and mainlaining Ihe pollcies and procedures of Ihe organlsalion and best operallng pracll¢es, Including the recrutlmenl of volunteers and staff, in complianco wlth all slalulory regulallons and fiscal requlremenls of a company limited by guarantee and Registered Charity. trustees. report was approved by Ihe Boaid of Trusle8S. L Markoy Trustee Dated: . ..r)l IO .
CLAREMONT FIRST STEP COMMUNITY CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAREMONT FIRST STEP COMMUNITY CENTRE I report lo the trustees on my examination of the financial stalements of Claremont First Slep Communily Centre (Ihe charlly) for Ihe year ended 31 March 2025. Responsibilities and ba81s of report As the Irusl8es of the charity land also ils directors for the purposes of company law), you are responsible for th8 preparatlon of tha finan¢lal statements in accordance with Ihe requirements ol the Companies Act 2006. Havlng satisfied myself that the financlal statements of th8 charity are not requlred to ba audilad under Part 16 of the Companies Act 2006 and are eliglble for independent axaminallon, I report in respect of my examinalion of Ihe charlty's financial slatemenls carrlèd out under section 145 of the Charilies Act 2011. In carrying out my examlnallon I havo foll¢)wed the Directions given by the Charily Commission under section 145(5>(b) of the Charitles Act 2011. Independent examlnerfs statament I have completed my examinalion. I confimi Ihal no malters have ojme to my atlenlion In Gonneclion wllh Ihe examlnalion glvlng me cause to believe Ihal In any material respect.. accounting records were not kept in respecl of the Charity as required by secllon 386 of the Companies Act 2006. the financial statemen18 do not accord wilh thos8 records; or the financial statements do not comply wilh Ihe accounting requlrements of secllon 396 of the Companies Act 2006 other than any requlremenl that the finan¢lal slalements give a true and fair view, which is not a maller consldered as parl of an Independent examinatlon: or the financlal slalemenls have nol been prepared in accordance with the methods and principles of the Stalement of Recommended Praclice for accounting and reportlng by ¢hafitl95 applicable to charitie8 preparing their financlal slalemenls In a¢¢ordance wilh the Financial Reportlng Standard applicable in th& UK and Republlc of Ireland (FRS 102). I have no concerns and have com6 acfOSS no other matters in connecllon wllh the examination lo which atlenlion should be drawn In thls report in order to enable a proper understanding of the finan¢l81 statements to be reached. C.hr)I on fILltroL. LLR Champlon Accountants LLP Unil 2 Olympic Court Whitehills Buslness Park Blackpool Lancashire FY4 5GU Date..
CLAREMONT FIRST STEP COMMUNITY CENTRE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restrlcted fund8 funds 2026 2025 Total Unrestrleted Restrlcted funds fundg 2024 2024 Total 2026 2024 Notes Incoma from: Donallons and legacles Chafilable activities Inveslmenls 1,700 288 14,330 1.700 172,253 14,330 1.700 800 20,830 1,700 30,800 20,830 171,987 30,000 Total Income 16,296 171,987 188.283 23.330 30.000 53,330 Expendlturé on: Charllable acllville8 11,886 181,354 193,240 158.420 38,088 196,508 Tolal expendlturg 11,886 181,354 193.240 158,420 38,088 196,508 Net Incomelloxpondlture) and movement In fund8 4.410 {9,367) (4.957) (135.090) (8.088) (143,178> Roconclllatlon of fundg: Fund balances at 1 April 2024 15,223 24,045 39,288 150,313 32,133 182,446 Fund balances at 31 March 2026 19,633 14,678 34,311 15,223 24,045 39,268 The Slalement of financlal activities ir)cludes all galns and losses recogn18ed In Ihe year, All Income and expendllure derlve from continuing aclfvilies.
CLAREMONT FIRST STEP COMMUNITY CENTRE BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Flxed as$ets Tangible assets 12 792 1,580 Current as89ts Debtors Cash at bank and In hand 13 1,288 36,800 2.140 39,999 38.088 42,139 Credltor8: amounts falllng due wlthln one year 14 (4.587) (4.451) Net current assets 33.619 37,688 Total asset8108g ¢urront Ilabllltl88 34.311 39.268 The funds of tho Charlty Restrlcled income funds Unreslrlcted funds 16 17 14.678 19,633 24.045 15,223 34,311 39.268 The company is entllled lo the 8xempiion from Ihe audit requlrement ¢onlain8d in secllon 477 of the Companles Act 2006, for Ihe year ended 31 March 2025. The dlr8ctors acknowledge their re8ponsibililles for complying with the raquirement8 of tho Companle8 Act 2008 wSlh respect to accounling rewrds and the preparalion of financial statement8. The members have not requlred Ihe company to oblaln an audit of its financlal slalemenls for the year In questlon In accordance wlth section 478. These financial slalemenls have been prepared In accordance wllh the provisions appllcable lo companies subject lo Ihe small companies regime. Jl. IO. ax) The fnancial slatèments were approved by the Irustees on ......................... ustee Company registration number 03911790 (England and Wales)
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcle$ Charlty Infomiatlon Claremont First Slep Communily Centr8 is a privale rnpanY limited by guarantee Incorporated in England and Wales. Tha registered office Is Methodist Church Buildlngs, Dickson Road, Blackpool. Lancashire, FY1 2AP. 1.1 Ba818 of preparation The flnan¢lal slalements have been prepared in accordance with Ihe charity's governlng documenl, the Companles Act 2006. FRS 102 "The Financial Raportlng Slandaid applicabla in thè UK and Republlc of Ifeland" and the Charities SORP "Accounting and Reporting by Charilies.. Statement of Recommended Practic8 2ppli¢able lo charlties preparing their accounls In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" The Charity Is a Publlc Ben8fil Enlily as defined by FRS 102. The charity has taken advantage of Ihe provlslons In Ihe SORP for charltles not to prepare a 8talemenl ol cash flows. The financlal slatemenls are prepared in slerllng, whlch Is the function81 currency of Ihe charity. Monetary amounts In Ihese financial statements ale rounded to Ihe nearest £. The financlal slalemenls have been prepared under the historlcal cost convenlion. The principal accounllng policies adopt8d are 8el oul below, 1.2 Golng concem Al Iha lime of approving the financial slalemenls, Ihe Iru8lees have a reasonable exp8clalion that Ihe charity has adequate resources lo continue in operallonal exlslence for the foreseeable fulure. Thus the Iru8tee8 conllnue lo adopt the going concern basis of accounllng in preparing the financial statements. 1.3 Charltable funds Unreslrl¢led funds are available for use al Ihe discretion of Ihe trustees In furtheranc8 of Ihelr charitable oblecllves. Reslrlcled funds are subjecl lo specific condilions by donors or grantors as to how they may be used. The purposes and uses of Ihe reslrlcled funds are Set oul In the notes to Ihe financbal statemanls. Endowment lunds are 8ubl8cI to speclfK condilions by donors Ihat the capllal musl be maSnlained by the charlly. 1.4 Incomg In¢ome Is recognised when Ihe charity Is legally enlilled toll after any performancè Conditions have baen m81, the amounls can be measured reliably, and it is probable that income wlll b8 recelved. Cash donallons are recognised on receipl. Olher donalions are recogni5ed once Ihe charity has b8en noiifi8d of the donation, unless performance condilion8 iequire deferral of the amounl. Income tax recoverable In relation to donalions received under Gift Aid or deeds of covenant is recognised al Ihe time of the donation. LegacSes aTe recognised on receipt or OtheVIse if Ihe charily has been notified of an impendlng dislribulion. Éhe amounl is known. and receipt is &xpe¢ted. If Ihe amounl is nol known. Ihe legacy is Ireated a8 a conlingent asset.
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) 1.5 Expendltur8 Expenditur8 is recognised once there is a 18gal or constructive obligation to transfer enoMiC benefit to a Ihlrd parfy, it is probable Ihal a transfer of èconomic benefits will be requlred In selllemenl, and the amount of Ihe obligation can be m&asured rellabty. Expendlture is classified by activity. The c0818 of each activity are mad6 up of the total of direct CO818 and shared Costs, Induding support ¢0518 involved in undertaking each activity. Diroct costs allributable to a single activity are allocated directly lo Ihat aclivily. Shared cosls which Contribute lo more Ihan one aclivily and support cosls which are not allribulable to a single aclivity are apportiorsed beiween those activilies on a basts consistent wilh the use of resources. Central slaff costs are allocated on Ihe basls of lime spent, and depreciation charges are alocated on the portion of the asset's use. 1.6 Tanglblo flxed a$8èt8 Tangible fixed assels are inilially measured at cost and Subsequenlly measured at cost or valuation, net of depreciallon end any impairment losses. Depreciation18 recognlsed so as to wrlte off Ihe cost or valuatlon of assets less Ihelr resldual valu&s over their useful liv88 on Ihe following bases.. Fixtures. filllng8 & equipment 200A on cost The gain or1058 ari8ing on the disposal of an assel Is determined as lh8 difference between lh8 sale proceeds and the carrylng value of the ass81, and is recogn18ed In the statement of financial activities. 1.7 Impalrmont of flxed a88ets Al each reportlng end date, the charity reviews 1he carrying amoun18 of ils langible as8e18 to delemilne whelher ther8 Is any indicalion that Ihose assets have suffer8d an impairment loss, If any such Indlcalion exlsts. the recoverable amount of Ihe assel is estimated In order lo determine the extent of the impalrment loss (If any). 1.8 Cash and ¢ash equlvalent8 Cash and cash equivalents include cash in hand, deposits held at call with banks. other $hort-18rm liquid inveslmenls wlth original maturilles of three monlhs or less. and bank overdrafts. Bank oveidrafts are shown within borrowlngs In curfenl liabilille8. 1.9 Flnanclal Instrumontg The charity has elected to apply Ihe provisions of Section 11 'Basl¢ Financial Instrumenls, and Seclion 12 'Olher Flnancial Instruments Issues, of FRS 102 to all of its financial in8lruments. Flnancial instruments are recognised wi the charitys balance Sheet when the charity becomes party to the contra¢lual provisions of the Instrument. Finandal assets and liabilities are offsel. with the net amounts presentad in the financial slatement3, when Ihere is a legally enforceable right lo set off the recognised amounls and Ihere is an intenlion to settle on a net basis or lo reali8e the asset and settle Ihe liabilily simultaneous, Ba$1¢ financlal assets Basic financial assels, which include debtors and ¢ash and bank balances, are initially measured at Iransaclion price including transaclion costs and ara subsequenlly carried at amortised cost U8ing Ihe effective interest malhod unless the arrangemenl constitutes a financing transaction, where th8 transaction is measured at Ihe present value of the future reip1S discounted al a markel rate of Inlerest. Financial assets classlfied as receivable wilhin one year are not amortised.
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollcieg (Contlnued) Bas1¢ flnancial Ilabllitles Basic financial liabililies. induding creditors and bank loans are inilially reco9nised at transaction prtce unlass Ihe arrangemenl conslilutes a financing tfansaclion, wh8re Ihé debt Inslrumenl is measured al the present value of Ihe fulure payments discounted al a markel rale of interest. Financlal Ilabililies cla55ified as payable within one year are not amortised, Debl instruments are subsequently carri&d at amortised cosl, using the effective inlBrest ral8 melhod. Trade creditors are obllgallons lo pay for goods or seiCe3 that have been acquired in the ordinary course of operations from suppllers, Amounls payable are classified as current Ilabililies If paym8nl is due wllhln one year or le88. If nol, they are presented as non-currenl liabililies. Trade creditors are r8cognis8d Ii)Itlally at transaction price and subsequenlly measured at amortised cost using Ihe effective interest method, Derecognltlon of flnanclal Ilabllllles Flnancial liabillties are derecognlsed when the ¢harily'8 conlractual obligations 8xpir8 or are dlschargad or cancelled. 1.10 Employee beneflts The cost of any unused holiday entillen*nl is recognised in th8 Period in which tha employee's servl¢e8 are recelved. Terminatlon benefits are recognlsed Immediglely as 8n expense when the eharlly Is demonstrabty commilled to terminate the employmenl ol an employee or to provide termination benefits. 1.11 Rallramont benefits Payments to dofined contrlbutlon reliremenl benefil schemes are charged as an expense as Ihey fall due. Crltlcal a¢countlng ostlmat08 and Judgements In the appllcatlon of the charlty's accounllng pollcies. Ihe Irustees are requlied lo make Judgements, eslimat8s 8nd assumptions alK)ul the carrying amount of ass8ls and Ilabilllies Ihat are nol readily apparent from olher sources. The esllmales and as50cialed assumplions are based on historical experlence and other facloTS that are consldered lo be relevant. Actual resulls may differ from these esllmales. The esllmates and underlying assumpllons are reviewed on an ongoing basis. Revlslons lo accounllng eslimales are recognised in the period In whlch the eslimale is revised where the revislon affecls only that period. or in the period of the revision and future period5 where the revislon affects both current and future perlods. In¢ome from donallons and l&gacles Unroslrlcted Unre8trlcted funds funds 2025 2024 Donalions and gifts 1,700 1,700
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incom8 from charliabl8 actlvltleg Unrestrictsd Re8tri¢ted funds funds 2026 2025 Total Unrostrlcted R6strlGted funds funds 2024 2024 Total 2025 2024 Cafe incom8 Grant fundlng for communlly work Other income 720 720 171.987 171,987 30,000 30,000 80 266 80 266 171.987 172,253 800 30,000 30,800 Income from Investmènts Unrestrlcted Unre8trl¢ted funds fund$ 2025 2024 Rental income 14,330 20.830
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable actlvltle$ Charltabl• Charltabl8 Expondilure Expendlture 2025 2024 Staff cosls Deprecialion and impairment Rent, insurance & ulillies Repairs & maintenance Printing. stationery & adverts Telephone Cleaning Cafe purchases Sundry expenses Children in Need pioJec18 Cost ol Ilvlng grant expended 137,732 1,134 24,422 2,424 394 1,603 861 140,240 1.135 24.175 2,423 247 1,583 630 34 3.748 514 20.849 2,648 780 21,183 192,250 195,578 Share of governance cosls {se8 note 7) 990 930 193,240 196,508 Analygls by fund Unreslricled funds Restfl¢led funds 11,886 181,354 158,420 38.088 193,240 196.508 For Ihe year ended 31 March 2024 Unreslricled funds Restricled funds 158,420 38.088 196,508 Support costs allocated lo a¢tlvllles 2025 2024 Governance ¢ostS 990 930 Analy8od botween: Independent examlner fees 990 930 10-
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movoment In funds 2025 2024 The ngt movement in funds Is slated after charglngl<crediling): Depreciation of owned tangible fixed assets 788 1,134 Trustees None of the Iwslees (or any persons connected with them) received any remuneration or benefits from the charlly during thè year. 10 Employoes Tho average monthly number of employees during Ihe year was". 2025 Number 2024 Number Employment costs 2025 2024 Wages and salarles Social 38curlty ¢05t3 Other penslon costs 124,984 5,911 8,857 126,e97 6,208 7,335 137,732 140,240 There were no employees wh08e annual Temuneratlon was more Ihan £60.000. Remuneratlon of koy management perJonnel The remuneration ol key managemeni personnel was as follows: 2025 2024 Aggregate compensallon 112,811 112,972 11 Taxatlon The charity is exempt from taxation on its activities because all ils income is applled for Charilabla purposes. 11
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tanglble flxed assets Fl¥turo8, flttlno8 & equlpmont C08t Al 1 April 2024 66,411 At 31 March 2025 68.411 Depreclatlon and Impalmiont At 1 April 2024 Depreciation charged in the year 84,831 788 At 31 March 2025 65,619 Carrylng amount At 31 March 2025 792 At 31 March 2024 1,580 13 Dobtors 2025 2024 Amount8 falllng due wlthln ono year. Trade deblor8 Prepayments and accrued Income 1,080 206 1,949 191 1,286 2,140 14 ¢redltor8: amounts falllng due wllhin one year 2026 2024 Accruals and deferrèd income 4,567 4,451 15 Retlrament beneflt schemes 2026 2024 Deflned contrfbullon schemes Charge to profil or loss in respecl of defined contribution schemes 6,857 7,335 The charlly operates a defined conlribullon pension schem8 for all quallfying employees, The assels of the scheme ar8 held separately from Ihose of Ihe charity in an independenlly adminislered fund. 12-
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 16 Re8trlctèd funds The restflcted funds of th8 charity compris8 the unexpended balances of donalions and granls held on trust subjecl to specific conditions by donors as to how they may be used. At 1 April 2024 Incomlng Resource8 At 31 March re8ourc88 expended 2025 Big Lotlery Blackpool Council Fixed Assets 22,470 124,487 47.500 (138.282) {42.284) (788) 8.875 5.218 787 1,575 24,045 171,987 (181,354) 14,878 Provlou8 year.. At 1 Aprfl 2023 In¢omlng Resources Al 31 March resourc08 oxpènded 2024 Blg Lollery Blackpool Coundl Flxed Assets 26,771 3,000 2,362 (4,301) (33,000) (787) 22,470 30,000 1.575 32,133 30.000 (38.088) 24,045 The reslrlcled funds comprlse Blg Lollery monles for salary funding, and Blackpool Councyl funds for Cost of Living support to Ihe community. 17 Unr081rlcted funds The unrestrlded funds of the charity ¢ompri5e the unexpended balances of donations and grants which are not sublecl to specific conditions by donors and grantors as to how Ihgy may be used. These include de8ignaled lunds which hava béen set aside out of unrestrlcted funds by the trustees for 3pecific puip08e8. At l Aprll 2024 Incomlng resourc88 Rgsourcgs At 31 March 6xpondod 2025 General funds 15,223 16,296 (11.886) 19,633 Prevlous year: At q Aprll 2023 Incomlng Regour¢g5 At 31 March resource3 expended 2024 Payroll costs General funds 133,281 17,032 (133.281) (25.139) 23,330 15,223 150,313 23,330 (158.420) 15,223 13-
CLAREMONT FIRST STEP COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysls of nét a88et8 between funds Unrestrlcted funds 2025 Restrlcted funds 2026 Total 2026 At 31 March 2026: Tangible assets Current asselsl<llabilitles) Long term Ilablllllès 792 792 33,519 33.519 {13.886) 13,886 19,633 14,676 34,311 Unre8trlcted funds 2024 Ro8trf¢ted fund8 2024 Total 2024 At 31 March 2024: Tanglble assets Current asselsl(liabilities) 1,575 22,470 1.580 37,688 15,218 15,223 24,045 39,288 19 Operallng lease commitment8 Le88ee At Ihe reporting end dale the charity had outstanding commitments for future mlnlmum leaBe payments under non.cancellable operallng leas8s. which fall due as follows.. 2026 2024 Withln one year Belween Iwo and five years 1,950 7,800 1,950 1.950 9,750 20 Related party transactlon8 There were no dlsclosable related parly Ifansaclions during Ihe year (2024 - none). 14-