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← Easington Lane Community Access Point

2025-03-31-accounts

ELCAP annual report 2024- 2025

Easington Lane Community Access Point (A Company Limited by Guarantee)

Trustees’ Annual Report and Financial Statements For the period 1[st] April 2024 to 31[st] March 2025

Table of Contents Table of Contents Page Page
1. Who We are 3
2. Charity Details 4
3. Structure, governance and management 5
4. Objectives and activities 7
5. Achievements and performance 8
6. Financial Review and Funders 10
7. Declarations 12
8. Statement of Financial Activities 14
9. Balance Sheet 15
10. 10.
Notes forming part of the financial statements		 16

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Section 1: Who we are:

Easington Lane Community Access Point (ELCAP) exists to make people’s lives better in Easington Lane and surrounding areas by delivering events and activities that impact upon our resident’s health and wellbeing.

ELCAP is a Company Limited by Guarantee (No 04299792) and also a registered charity (No 1093390) with a Board of Trustees and a large team of employed and volunteer staff members that plan and deliver activities, events and services from our premises within Easington Lane and also through our fleet of minibuses.

ELCAP is at the heart of the community, a welcoming and inclusive charitable organisation that offers a safe venue providing the opportunity for everyone to grow, connect and belong. ELCAP offers a diverse programme of activities, events and services for leisure, learning and wellbeing.

The Board of Trustees composes those with experience of the public, private and voluntary sectors and their collective experience of the business, political and community life. They meet regularly to discuss the strategic direction of the organisation and are supported by a Senior Leadership Team which change this last year. The year began with a CEO; an Operations Manager and a People and Places Manager but through the resignation of the Operations Manager the Team was consolidated into a team of two comprising a CEO and an Operations Manager.

ELCAP operates from its premises on Brickgarth, Easington Lane which comprises two buildings and extensive grounds which includes an outdoor creche area; a community garden and allotment; a memorial garden; an outdoor gym and extensive lawns. The premises are a vibrant, well maintained, well-resourced and well utilised Community Anchor Hub where people of all ages, abilities and interests can find something for them whether through ELCAP or one of our partner Community Groups that uses our premises. The year in question saw us gain planning permission to extend our premises. Since 2017 ELCAP has undertaken a programme of refurbishment and development of the premises and this continued this year through making both premises fully fitted with LED lights and also the installation of Solar Panels on both buildings.

As well as the premises our fleet of minibuses help alleviate the problem of the difficulty of an unreliable and infrequent public transport service in the locality and the fleet size has fluctuated during the year and ends the year with a fleet of six minibuses.

The weekly footfall for ELCAP through its premises and transport is the region of around 3,500 to 4,000 people a week.

During the year ELCAP became a member of the Sunderland Community Anchor Co-Lab, an initiative of the Rank Foundation which brought five Community Anchors from across the city together to benefit the city at large.

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Section 2: Charity Details

Charity Name: Easington Lane Community Access Point Other name the charity uses: ELCAP Charity registration number: 1093390 Company number: 04299792 Registered Office: The Access Point, Brickgarth, Easington Lane, DH5 0LE

Names of the trustees who manage the charity: Rita Grey Chair Linda Cleary David Geddis Ashleigh Ivison Resigned 7[th] November 2024 Andrew Rowntree Claire Rowntree Carol Smith Resigned 6[th] March 2025 Donald Todd John Waters Resigned 7[th] November 2024 Susan Waterston Kay White Vice-Chair

Company Secretary: Shaun Newton

Senior Leadership Team:

Mr. Shaun Newton CEO Mrs. Gemma O’Brien Operations Manager until 31[st] December 2024 Mrs. Christine Willis People & Places Manager, Operations Manager from 1[st] January 2025.

Advisors:

Independent Examiner: Michelle Wright, MW Accounting, Bookkeeping & Training, Gateshead Bankers: Barclays, 53 Fawcett Street, Sunderland, SR1 1RS Flagstone, 26-27 Oxendon Street, London, SW1Y 4EL

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Section 3: Structure, governance and management

3.1 Legal Structure and Governing Document

ELCAP is a charitable company limited by guarantee, incorporated in 2001. The company (No. 4299792) was established on 24[th] September 2001 under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. The Articles of Association were updated and agreed by Special Resolution on 7[th] November 2024.

ELCAP is also registered as a charity with the Charity Commission (No. 1093390).

3.2 Trustee selection methods including details of any constitutional provisions

The Annual General Meeting provides the opportunity for the Directors to present their annual report, accounts and plans in addition to the election of Directors and the appointment of the Independent Examiner. Prospective directors complete an Application Form including a skills scan which ensures the Board has the requisite skills and expertise to manage the charity.

The governing document provides for representation from local residents who manage the project for local people, where there are a maximum 15 seats on the Board, of which at least 4 must reside in Easington Lane.

The directors of the company are also charity trustees for the purposes of charity law, and under the company’s Articles, are known as members of the Board of Directors. The Directors meet regularly throughout the year to transact business.

In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

3.3 Policies and procedures for the induction and training of trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles of Association, trustees are nominated and elected from the membership at the AGM.

Each prospective trustee is provided with a copy of ‘The essential trustee: what you need to know, what you need to do (CC3)’ and a Trustee application form including skills audit and declaration. Once completed this is reviewed by the Board and a suitable recommendation made for the Board’s consideration. Appropriate training opportunities (eg Safeguarding; GDPR; Health & Safety; First Aid etc) beyond induction are made available to each and every trustee.

3.4 The charity’s organisational structure and any wider network with which the charity works.

During the financial year, ELCAP was governed by its Board of Trustees, who have overall responsibility for the charity, and ensures that its governance, finance and management structures are managed appropriately. The Board appoints its Officers and at the AGM held in November 2024 Rita Grey was re-elected Chair and Kay White was re-elected as Vice-Chair. The November 2024 AGM also saw Ashleigh Ivison and John Waters retire from the Board and Carol Smith resigned in March 2025 due to her imminent relocation.

The operational responsibility of ELCAP is delegated to the Senior Leadership Team as listed on page 4, and are responsible for the staff team.

The Board meets at regular intervals to consider reports and recommendations made by the Principal Staff Members, who are supervised by the Chair and Vice-Chair between Board meetings. There are four Subcommittees which support the work of the Board: The Finance & General Purposes Committee; Transport Committee; Buildings and Open Spaces Committee and the Events Committee. All sub-committees have a

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

defined membership which includes both trustees and staff members but the majority of members are trustees. All Sub-Committees and Sub-Groups have terms of reference that list the purpose of each committee or group, its membership, and their lines of reporting.

ELCAP works with a wide range of charities, community groups, membership bodies and statutory bodies. The networks and membership organisations that ELCAP actively engages with are as follows:

3TBL 3Together Big Local
CRT Coalfield Regeneration Trust
DCA Durham Community Action
LWF Living Wage Foundation
NCVO National Council for Voluntary Organisations
SLWAG Sunderland Living Wage Action Group
SVSA Sunderland Voluntary Sector Alliance
VCAS Voluntary and Community Action Sunderland
VCS Coalfield Area VCS Network
VONNE Voluntary Organisations Network North East

During the year in question our CEO maintained his role on the Operations Board of the Sunderland Voluntary Sector Alliance and was also elected a Trustee of VONNE for a 3-year term. ELCAP is also represented at various other network and subject specific groups whether this be around volunteering; transport; Health & Wellbeing etc.

3.5 Staff and Volunteers

The operational responsibility of ELCAP is delegated to the Senior Leadership Team as listed on page 4, and they, in turn, manage the operational team composed of employees and volunteers thus ensuring events, activities and services are ran in a smooth and efficient manner.

During the year in question, we have seen the number of employees develop as our work has changed. Zoe Trueman was welcomed to the ELCAP team in January 2025 and we also bid farewell to Gemma O’Brien who left ELCAP at the end of December 2024. Thanks are expressed to Gemma for her work at ELCAP over recent years.

The trustees would like to acknowledge the fact that many individuals continue to contribute freely of their time and energy in putting others first by enabling ELCAP to provide activities and services by serving on a voluntary basis in one or more of the following capacities:

In addition to the staff and volunteer teams we are most thankful that we have access to advice and information from our partners which include the likes of Coalfield Regeneration Trust, Gentoo, Sunderland City Council; Sunderland VCS Alliance; VCAS, Virgin Money Foundation, VONNE etc.

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Section 4: Objectives and activities

3.1 Summary of the objects of the charity as set out in its governing document

Easington Lane Community Access Point (ELCAP) is a Community Hub including a Community Transport Scheme ran from its premises on Brickgarth, Easington Lane.

The governing document of the charity was updated in November 2024 and the objects are summarised as:

the advancement of education; provide facilities for social welfare and recreation; manage a Community Centre; to provide a Community Transport service; to maintain and manage a heritage museum; and to promote social inclusion.

3.2 Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.

The year in question saw the growth of recent years continue with an expansion in the range of activities, events and services that ELCAP both offered and hosted.

An average week will see a footfall of around 4,000 of people accessing our premises and vehicles. The footfall includes everyone who accesses our premises and services regardless of whether they are ELCAP events and activities or those of a third party.

Full details of the activities are provided in section 4.1.

3.3 Statement confirming whether the trustees have regard to the guidance issued by the Charity Commission on public benefit.

The Trustees considered the Charity Commission’s guidance on public benefit and updated the objects of the charity in 2022 after considering current and future services. The Trustees consider how planned activities contribute to the aims and objectives they have set and came to the conclusion, that the Charity’s activities did fall within the charitable objects and were therefore of public benefit.

3.4 Contribution made by volunteers

Although the staff team has grown every year for the last five years ELCAP could not function without the support of a small army of volunteers, including trustees, who offer their time so willingly and freely. A conservative estimate would be that ELCAP, its User Groups and partners typically see 400 hours volunteered each and every week and based on ELCAP’s minimum salary level of £13.00ph plus on-costs this equates to an in-kind contribution of around £325k. This figure is not included in any of the financial statements.

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Section 5: Achievements and Performance

4.1 Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Throughout the year we continued to work alongside statutory bodies and sector partners to offer events, activities and services both on-site and offsite.

Our delivery partners include:

3Together Big Local; Active Families NE CIC; Community Opportunities; HALO (the Hetton Aspirations Linking Opportunities); Hetton Buddies; Hetton Colliery Railway 200; Hetton New Dawn; Hetton Town Council; Sunderland City Council (including the Coalfield Area Committee); Sunderland Voluntary Sector Alliance; The Positive Living Company CIC.

ELCAP can only do what it does through it’s premises, it’s vehicles and it’s personnel and all have seen changes over this last year and as mentioned in the introduction this has included the securing of planning permission for a new £2.2m extension.

The activities, events and services that ELCAP has undertaken this last year include:

Regular Activities

After School Clubs and Young People’s Activities

Seasonal / Annual Events

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Education and Training

Food Support

Premises and Outdoor spaces

Community Transport Service

The service maintained its usual service throughout the year utilising the fleet of six minibuses and a small team of employee drivers and a few volunteer drivers.

The core of the Service is to provide transport for ELCAP and our VCSE partners across the Coalfield Area and then to those outside of the area subject to availability.

A typical week will see passengers collected either from their home or a central location for lunch clubs; bingo clubs; Group and Club activities; swimming lessons; football matches; nature walks and so much more.

When availability allows trips are offered further afield either for a day out or a trip in connection with a special interest which could be around regional and national meetings; exhibitions; shows or just for a day out.

User Groups and Partners

Events and activities are hosted on behalf of User Groups and partners who match our own objects and what they offer compliments what ELCAP provides such as: Brass Band; Disabled Club; Hetton Buddies (SEN) After School Club; Hetton Buddies (SEN) Toddlers; Rock n Roll; Slimming World; Zumba etc

However it was sad to bid farewell to the Disabled Club which had been running for over 60 years.

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Section 5: Financial Review

5.1 Review of the charity’s financial position at the end of the period and amount of reserves held.

It has been another very satisfactory year for the charity and we are happy with the current state of the charity’s finances. The Statement of Financial Activities reports a total income of £402k (which was an increase of 31% on the previous year) and a total expenditure of £352,073 (which was a reduction of 3% on the previous year) creating a surplus for the year of £49,963.

The 2025-26 budget is expected to balance if not create a small surplus.

Total reserves at the year-end stand at £241,517.

5.2 Statement explaining the policy for holding reserves stating why they are held

ELCAP’s policy is that unrestricted reserves should be at a sufficient level to cover the future unrestricted costs of the charity for a period of between six and 12 months. Having this level of reserves would enable the charity to continue its work should income fall, allowing time for additional funding to be secured.

The reserved of the charity at 31[st] March 2025 amounted to £241,517 of which free reserves (i.e. those not tied up in fixed assets and designated funds) amounted to £170,586. Any additional reserves are held to provide a capital fund for building repairs and maintenance that will be required for the upkeep of the premises.

The risks covered by the reserves have been identified as:

5.3 Reasons for holding zero reserves

ELCAP has no plans to hold zero reserves.

5.4 Details of fund materially in deficit

There are no funds in deficit.

5.5 Explanation of any uncertainties about the charity continuing as a concern

There are no current concerns about the charity continuing as a going concern.

5.6 Funding Information

ELCAP continues to be heavily supported and subsidised through the financial assistance from external agencies, charitable trusts and grant making foundations. ELCAP has developed a good, working relationship with many of our funders and supporters and remains extremely grateful for the advice, support and funding that is offered to ELCAP.

Those organisations that has supported ELCAP throughout financial support for this year are shown below and the area of ELCAP’s work that they supported:

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

Grants of £20,000+: Ballinger Trust Rank Foundation 3Together Big Local Sunderland City Council – Breez

Grants of between £15,000 and £19,999:

Virgin Money Foundation Rank Foundation

Activities Community Anchor Premises Premises Core Costs Time2Shine

Grants of between £10,000 and £14,999:

Sunderland City Council Links for Life Community Foundation Tyne & Wear and Northumberland Coalfield Regeneration Trust Community Foundation Tyne & Wear and Northumberland

Activities Activities Transport Premises

Grants of between £5,000 and £9,999:

James Knott Trust Core Costs Grocers Trust Transport Sunderland City Council Food Programmes Sunderland City Council Coalfield Area Committee Premises Wellbank Trust Transport Community Foundation Tyne & Wear and Northumberland Activities

Grants of below £5,000:

Together for Children Activities County Durham Community Foundation Various Community Foundation Tyne & Wear and Northumberland Activities 3Together Big Local Activities Sunderland Voluntary Sector Alliance Transport Joicey Trust Core Costs Sunderland City Council Telephony Sherburn House Trust Activities Sunderland City Council Coalfield Area Committee Transport Masonic Charitable Foundation Activities Gentoo Empower Fund Premises

Section 6: Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to:

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. 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.

22/09/2025 Approved by the trustees on ………………….. and signed on their behalf by: Rita Grey Rita Grey (Sep 29, 2025 21:14:56 GMT+1) Mrs R Grey Chair

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Easington Lane Community Access Point Trustees’ Annual Report and Financial Statements for year ended 31[st] March 2025

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2025

I report on the financial statements of Easington Lane Community Access Point for the year ended 31 March 2025, which are set out on pages 14 to 25.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Member of the Association of Accounting Technicians.

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:

Basis of independent examiner's statement

My examination was carried out in accordance with 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 the 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:

I 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.

Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP Date: 30/09/2025

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) For the year ended 31 March 2025

==> picture [523 x 454] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 6 2,584 2,222 4,806 21,434
Charitable activities
Grants and contracts 7 58,209 225,322 283,531 158,269
Other trading activities 8 53,368 50,974 104,342 115,943
Investments 9 4,357 - 4,357 5,360
Other income 10 5,000 - 5,000 5,850
Total income 123,518 278,518 402,036 306,856
Expenditure on:
Raising funds 11 1,485 - 1,485 -
Charitable activities
Operation of the charity 12 149,404 201,184 350,588 375,785
Total expenditure 150,889 201,184 352,073 375,785
Net income/(expenditure) ( 27,371 ) 77,334 49,963 ( 68,928 )
Transfers between funds ( 10,072 ) 10,072 - -
Net income/(expenditure) and net
( 37,443 ) 87,406 49,963 ( 68,928 )
movement of funds
Reconciliation of funds
Total funds brought forward 185,658 5,896 191,554 260,482
Total funds carried forward 148,215 93,301 241,517 191,554
Notes
----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 16 to 25 form an integral part of these accounts.

Charity Number 1093390 Company Number 04299792

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

BALANCE SHEET

As at 31 March 2025

Fixed assets
Tangible assets
19
Total fixed assets
Current assets
Debtors
20
Cash at bank and in hand
21
Total current assets
Creditors:amounts falling due within
one year
22
Net current assets
Total assets less current liabilities
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Designated funds
Restricted income funds
Total funds
Notes		 £
48,971
95,875
144,845
( 6,417 )		 Total
2025
£
103,089
103,089
138,428
241,517
241,517
145,116
3,099
93,301
241,517		 £
43,791
102,365
146,156
( 7,379 )		 Total 2024
£
52,778
52,778
138,776
191,554
191,554
182,559
3,099
5,896
191,554

The company was entitled to an exemption from audit under s477 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 Companies Act with the respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The notes on pages 16 to 25 form an integral part of these accounts.

22/09/2025 These financial statements were approved by the Board on: Rita Grey and are signed on its behalf by: Mrs R Grey Rita Grey (Sep 29, 2025 21:14:56 GMT+1) Chair of Board of Trustees

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts 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 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Easington Lane Community Access Point meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The organisation reported total unrestricted funds at the year end of £181,802 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the organisation for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

3.7 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.8 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of running the building, sessions and other activities undertaken to further the purposes of the charity and their associated support costs.

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, a full years depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal:

Motor vehicles Straight line over four years Office equipment Straight line over four years Computer equipment Straight line over four years

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

Analysis of income
6
Donations and legacies
7
Charitable activities
8
Other trading activities
Room & Hall hire
Bus hire
Fundraising events
Shop sales
9
Income from investments
10 Other income
Transport
Other
Donations and Gift Aid
Income from grants and contracts
Activities
Buildings, IT & Wifi
Event income
Bank interest
Other income		 Unrestricted
Funds
£
2,584
2,584
-
-
-
58,209
58,209
19,087
26,416
-
-
7,865
53,368
4,357
4,357
5,000
5,000		 Restricted
Funds
£
2,222
2,222
79,658
66,701
78,963
-
225,322
-
-
50,974
-
-
50,974
-
-
-
-		 Total
2024
£
4,806
4,806
79,658
66,701
78,963
58,209
283,531
19,087
26,416
50,974
-
7,865
104,342
4,357
4,357
5,000
5,000		 Total
2023
£
21,434
21,434
12,840
21,150
79,067
45,212
158,269
18,899
24,626
59,807
12
12,599
115,943
5,360
5,360
5,850
5,850

Income was £402,036 (2024: £306,856) of which £123,518 was unrestricted or designated (2024: £108,878) and £278,518 was restricted (2024: £197,978)

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

Analysis of expenditure on charitable activities

11
12		 Raising funds
Charitable activities
Direct costs
Support costs
Support staff other costs
Repairs & renewals
Telephone
Postage & stationery
Office costs
Bank charges
Governance costs
Depreciation
Legal & professional fees
Utilities
Cleaning
Bus & travel
Rates & waste
Independent examiner's fees for reporting on
the accounts
Consumables & Activity costs
Project costs
Staff Costs
Insurance
Staging fundraising events		 Unrestricted
Funds
£
1,485
1,485
84,099
5,134
6,257
6,998
11,207
3,170
730
190
10,923
3,470
2,483
3,099
1,200
2,728
636
6,080
1,000
149,404		 Restricted
Funds
£
-
-
128,836
-
18,828
8,309
4,026
820
25,165
-
-
24
4,681
305
140
117
-
9,936
-
201,184		 Total
2025
£
1,485
1,485
212,934
5,134
25,085
15,307
15,233
3,991
25,895
190
10,923
3,494
7,164
3,404
1,340
2,845
636
16,016
1,000
350,588		 Total
2024
£
-
-
195,544
3,748
48,090
9,570
27,637
891
21,666
1,417
9,200
-
13,209
3,741
370
-
1,094
38,607
1,000
375,785

Expenditure on charitable activities was £352,073 (2024: £375,785) of which £150,889 was unrestricted or designated (2024: £57,804) and £201,184 was restricted (2024: £317,981)

13 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner		 2025
£
1,000
260
1,260		 2024
£
1,000
-
1,000

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

14 Analysis of staff costs and the cost of key management personnel

Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2025
£
196,865
10,995
5,074
212,934		 2024
£
182,994
28,144
7,343
218,480

No employee received remuneration above £60,000 (2024: nil)

The key management personnel of the charity, comprise the Trustees, the CEO and the transport manager. The total employee benefits of the key management personnel of the charity were £54,053. (2024: £55,147)

15 Staff numbers

The average monthly head count was 14 staff (2024: 13 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

Charitable activities
Fundraising
The parts of the charity in which the employee's work		 2025
Number
0.5
6.5
7.0		 2024
Number
0.5
6.5
7.0

Sessional staff are hired on a project by project basis and are included within charitable activities as direct project costs as they typically relate to specific production or projects.

16 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Transaction(s) with related parties

The following detail the related party transactions in the reporting period.

The trustee Ashleigh Ivison is the daughter of employee Mick Trevitt. The employee was in post before the trustee was appointed. The trustee takes no part in personal decisions made.

17 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £5,074 (2024: £3,147). There was £1,545 outstanding as at 31 March 2025 (2024: £70)

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

18 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

Motor
19 Tangible fixed assets
Vehicles
£
Cost
Balance brought forward
171,301
Additions
10,483
Disposals
-
Balance carried forward
181,784
Depreciation
Basis
SL
Rate
25%
Balance brought forward
131,460
Depreciation charge for year
9,936
Disposals
-
Balance carried forward
141,396
Net book value
Brought forward
39,841
Carried forward
40,388
20 Debtors and prepayments (receivable within 1 year)
21
Deposit account
Cash at bank
Cash in hand
Trade debtors
Cash at bank and in hand
Prepayments & accrued income
Accrued income
VAT		 Fixture,
fittings and
equipment
£
116,336
55,844
-
172,180
SL
25%
113,663
3,303
-
116,966
2,673
55,214
2025
£
15,401
11,018
6,352
16,200
48,971
2025
£
55,631
39,782
462
95,875		 Office and
Computer
equipment
£
72,690
-
-
72,690
SL
25%
62,426
2,777
-
65,203
10,264
7,487
2024
£
16,957
4,203
6,430
16,200
43,791
2024
£
91,995
8,556
1,814
102,365		 Total
£
360,327
66,327
-
426,654
307,549
16,016
-
323,565
52,778
103,089

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

22 Creditors and accruals (payable within 1 year)

Pension
Accruals
Independent examination of accounts
Taxation and social security
Trade creditors
Other accruals		 2025
£
420
3,192
1,545
-
1,000
260
6,417		 2024
£
420
5,640
70
1,000
250
7,379

23 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

24 Analysis of charitable funds

Analysis of movements in unrestricted funds For the year ending 31 March 2025

Unrestricted funds
General unrestricted fund
Designated funds
Capital fund
Totals		 Fund
balances
brought
forward
£
182,559
3,099
185,658		 Incoming
resources
£
123,518
-
123,518		 Resources
expended
£
( 150,889 )
-
( 150,889 )		 Transfers
£
( 10,072 )
-
( 10,072 )		 Fund
balances
carried
forward
£
145,116
3,099
148,215

For the year ending 31 March 2024

Unrestricted funds
General unrestricted fund
Designated funds
Capital fund
Totals		 Fund
balances
balances
brought
forward
£
131,485
3,099
134,584		 Incoming
resources
£
108,878
-
108,878		 Resources
expended
£
( 57,804 )
-
( 57,804 )		 Transfers
£
-
-
-		 Fund
balances
carried
forward
£
182,559
3,099
185,658

Purpose of unrestricted funds

General unrestricted fund Designated funds Building capital fund

The 'free reserves' after allowing for designated funds

Assets purchased using restricted funds that will be depreciated over the next 4 years

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

24 Analysis of charitable funds continued Analysis of movement in restricted funds For the year ending 31 March 2025

Restricted funds
Transport
Activities
Building
History Books
Other
Totals
Garden		 Fund
balances
brought
forward
£
54
-
-
571
270
5,000
5,895		 Incoming
resources
£
130,632
78,963
66,701
-
-
2,222
278,518		 Resources
expended
£
( 127,027 )
( 58,229 )
( 10,929 )
-
-
( 5,000 )
( 201,184 )		 Transfers
£
-
-
10,072
-
-
-
10,072		 Fund
balances
carried
forward
£
3,659
20,735
65,844
571
270
2,222
93,301

For the year ending 31 March 2024

Restricted funds
Transport
Salaries
Events
Building
History Books
COVID ELCAP
Warm Spaces
Space4
Gas GNR
Other
Totals
Garden
Tampon Tax		 Fund
balances
balances
brought
forward
£
9,986
23,273
8,322
5,178
1,132
270
2,486
26,883
44,095
2,633
1,640
-
125,898		 Incoming
resources
£
73,067
42,727
11,340
21,150
-
-
-
-
-
3,824
-
45,870
197,978		 Resources
expended
£
( 82,999 )
( 66,000 )
( 19,662 )
( 26,328 )
( 561 )
-
( 2,486 )
( 26,883 )
( 44,095 )
( 6,457 )
( 1,640 )
( 40,870 )
( 317,981 )		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
54
-
-
-
571
270
-
-
-
-
-
5,000
5,895

EASINGTON LANE COMMUNITY ACCESS POINT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

24 Analysis of charitable funds continued

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Transport Combination of restricted and designated funds to provide the Transport Service Activities The employment of the Activity Coordinator and Assistants, sessional costs, workshops, trips for ELCAP's groups Building The development of the buildings and open spaces Garden The development and maintenance of the garden spaces History Books The development, maintenance and promotion of the Heritage Room and Book publishing Tampon Tax Peer support groups and events for people living with the menopause to connect, learn and support one another COVID ELCAP Core costs, increased operational costs and development costs throughout COVID and in the years following the pandemic Warm Spaces To help disadvantaged people by providing a warm space Space4 Funds provided by SPACE4 for the purchase of food items for their Food Repairs Funds to cover the cost of criminal damage to the vehicles and premises

25 Capital commitments

As at 31 March 2025, the charity had no capital commitments (2024 -£nil)

26 Analysis of net assets between funds

Other net current assets/(liabilities)
Cash at bank and in hand
Tangible fixed assets		 Unrestricted
Funds
£
62,701
7,074
78,441
148,216		 Restricted
Funds
£
40,388
88,801
( 35,888 )
93,301		 Total
2025
£
103,089
95,875
42,553
241,517		 Total
2024
£
52,778
102,365
36,411
191,554