Charity Registration No. 1093751
**The Clifton Centre Community Association**
**Report of the Trustees and Unaudited Financial Statements For the year ended 31 December 2025**
|**The Clifton Centre Community Association**||
|---|---|
|**Contents Page**||
|**For the year ended 31 December 2025**||
|Report of the Trustees|1-4|
|Independent Examiner’s report to the Trustees|5|
|Statement of Financial Activities|6|
|Statement of Financial Position|7|
|Notes to the Financial Statements|8-12|
## **The Clifton Centre Community Association**
## **Report of the Trustees**
**For the year ended 31 December 2025**
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 December 2025. The Trustees have adopted the provisions of Accounting and Reporting for Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The Charity’s objectives are to advance education and provide facilities in the interest of social welfare for recreation and leisure.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
1
## **The Clifton Centre Community Association Report of the Trustees For the year ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
The Trustees have met 6 times during 2025, our agenda/discussions have included the following topics: health and safety, maintenance and up-keep of the building, purchases, caretaker’s appraisal etc. safeguarding, financial, including groups rent increases to meet the on-going weekly running costs, including salary and on-costs, and utilities etc.
The Trustees continue to offer room hire and space to community groups, businesses, and the wider community for rental.
People of all ages attend the many varied groups, organisations, and activities on offer which include:
The Rainbow and Brownie groups have exceptional volunteer leaders who have dedicated more than 50years each to give the young children the opportunity to learn many new skills, enjoy a varied programme, and enjoy the fun and games together.
JJs Tuesday Café have an average of 87 people who come along and enjoy the tasty lunches. The gentle exercise/keep fit group meet on a Friday morning and there are two yoga sessions each week. Kodakan Martial Arts offer three sessions a week, and the Keyring support provider helps people build independence, their group meet on Wednesdays.
The Friday morning Foodbank is run by dedicated volunteers, and the food and toiletries are donated from various sources.
Saturday afternoons, children’s birthday party bookings continue to be popular. The quilters group meet once a month, and the knit and natter group are in weekly. Lots of extra events are held in the centre, these are advertised in the local shops, the centre’s notice boards, letter box drops, banners, social media etc.
Thank you to our landlords and Terry our caretaker for their on-going efforts to maintain the building to a high standard, people say “it is a pleasure to come into the centre, always welcoming, fresh and clean, and lots going on”
2
## **The Clifton Centre Community Association Report of the Trustees For the year ended 31 December 2025**
## OTHER
The trustees believe there is added value in working towards common aims and objectives therefore we would like to thank the trustees, leaders of groups, volunteers, St Columba’s Parochial Church Council (Landlords) and the service users for contributing their time and efforts in making the Clifton Centre a successful community facility. The trustees are very grateful to our part-time caretaker, Terry, he is an asset to everyone and has many transferrable skills. Terry and the volunteers work hard as a team. Therefore, everything runs smoothly in the centre. The Trustees would also like to thank the Secretary, Treasurer and Association Trustees for all their efforts.
## PLANS FOR THE FUTURE
The Clifton Centre trustees will endeavour to strive to maintain a safe and welcoming facility for all.
## **FINANCIAL REVIEW**
## **Reserves**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funds, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
3
## **The Clifton Centre Community Association Report of the Trustees For the year ended 31 December 2025**
## **REFERENCE AND ADMINISTRATION INFORMATION**
**Name of Charity** The Clifton Centre Community Association **Charity Registration Number** 1093751 **Principal Address** Clifton Avenue Darlington Co Durham DL1 5EB
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows: D Thompson K Bell M Pressley S Degnan A Raisbeck C Pybus H Cowen M Hewitt M Harrison J Harrison **Secretary** A Raisbeck **Independent Examiner** Graham Robinson 41 Geneva Drive Darlington Co Durham DL1 4JT **Bankers** Barclays Bank Plc 31 High Row Darlington Co Durham DL3 7QS
Approved by the Board of Trustees and signed on its behalf by
HJ Cowen
……………………………………………………………………………….
4
**The Clifton Centre Community Association**
## **Independent Examiner’s Report to the Trustees For the year ended 31 December 2025**
I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records, or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Graham Robinson
…………………………………………………………..
Graham Robinson 41 Geneva Drive Darlington Co Durham DL1 4JT
9[th] March 2026
**The Clifton Centre Community Association**
5
**Statement of Financial Activities For the year ended 31 December 2025**
|**Notes**
**Income Resources from generated funds**
Donations and legacies
**2**
Charitable Activities
**3**
Investments
**4**
Other incoming resources
**5**
**TOTAL**
**Resources expended**
Raising Funds**6/7/8**
**TOTAL**
Governance Costs
**Total resources expended**
**Net income/(expenditure) for the**
**Year/Net movement in funds**
Fund balances at 1 January 2025
**Fund balances at 31 December 2025**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**45**
**0**
**28,198**
**0**
**87**
**0**
**2,676**
**31,006**
**0**
**33,917**
**0**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
**45**
**0**
**28,198**
**0**
**87**
**0**
**2,676**
**31,006**
**0**
**33,917**
**0**||**Total**
**2025**
**£**
**45**
**28,198**
**87**
**2,676**||**Total**
**2024**
**£**
20
26,171
98
3,501|
|---|---|---|---|---|---|---|
|||||**31,006**
**33,917**||29,790|
|||||||37,271|
|||**33,917**
**0**
**290**
**0**||**33,917**
**290**||37,271
290|
|||**34,207**
**0**
**(3,201)**
**0**
**27,298**
**80**||**34,207**
**(3,201)**
**27,379**||37,561|
|||||||(7,771)
35,150|
|||**24,097**
**80**||**24,177**||27,379|
6
**The Clifton Centre Community Association**
## **Statement of Financial Activities**
## **For the year ended 31 December 2025**
|**Notes**
**Fixed Assets**
Tangible Assets
**12**
**Current Assets**
Debtors
**13**
Cash at Bank and in hand
**Creditors: amounts falling due**
**within one year**
**14**
**Net Current Assets**
**Total assets less current liabilities**
**Income Funds**
Restricted Funds
**15**
Unrestricted Funds
**15**|**2025**
**£**
**£**
**6,968**
**1,500**
**15,709**
**17,209**
**0**
**17,219**
**24,177**
80
24,097
24,177|**2025**
**£**
**£**
**6,968**
**1,500**
**15,709**
**17,209**
**0**
**17,219**
**24,177**
80
24,097
24,177|2024
**£**
**£**
9,290
1,084
17,355
18,439
(350)
18,090
27,379
80
27,299
27,379|2024
**£**
**£**
9,290
1,084
17,355
18,439
(350)
18,090
27,379
80
27,299
27,379|
|---|---|---|---|---|
||**17,209**
**0**||18,439
(350)||
|||**24,177**||27,379|
|||80
24,097||80
27,299|
||||||
|||24,177||27,379|
The financial statements were approved and authorised by the Board and signed on its behalf by
H J Cowen
……………………………………………………………..
Trustee
## **The Clifton Centre Community Association**
7
## **Note to the Financial Statements**
## **For the year ended 31 December 2025**
## **1. Accounting Policies**
## **Basis of accounting**
The financial statements have been prepared under the historic cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS102) ‘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 (FRSD 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
The Clifton Centre Community Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost of transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Going concern**
These financial statements are prepared on a going concern basis because the Trustees have secured funding so that the Charity is able to pay its debts as and when they fall due.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
## **Resources expended**
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to this expenditure:
## **Tangible fixed assets**
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Future and fittings 25 Reducing balance
## **2. Donations and Legacies**
|**2. Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
|Donations received|45|20|
|Grants Received|||
||**45**|**20**|
**The Clifton Centre Community Association**
8
## **Note to the Financial Statements cont For the year ended 31 December 2025**
|**3. Income from charitable activities**
**Unrestricted Funds**
**2025**
Community Hall rental income
28,198
**4. Investment Income**
Bank interest receivable
87
**5. Other Income**
Unrestricted Income
2,676
**6. Expenditure on generating donations and legacies**
**Unrestricted Funds**
**2025**
Support Costs
290
**7. Total Resources expended**
**Unrestricted Restricted**
**Funds**
**Funds**
General Costs**31,595**
**0**
**8. Investment management costs**
Investment Advice
**9. Analysis of support costs**
Governance Costs
**10. Net Income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation
Operating lease charges – other
**11. Staf Costs**
Total staf costs for the year ended December 2025
Salaries and wages|**2024**
26,171
98
3,501
**2024**
290
**2025**
31,595
**2025**
(1)
290
**2025**
2,322
0
**2025**
15,470|**2024**
37.372|
|---|---|---|
|||**2024**
(1)
290
**2024**
3,097
1,588
**2024**
14,342|
9
**The Clifton Centre Community Association**
## **Note to the Financial Statements cont For the year ended 31 December 2025**
|**12. Tangible Fixed Assets**|**12. Tangible Fixed Assets**||||||
|---|---|---|---|---|---|---|
||||||||
|Tangible Fixed Assets||||||**2025**|
||||||||
|**Cost or Valuation**|||||||
|**at 1st January 2025**||||||**26,871**|
||||||||
|**Depreciation**|||||||
||||||||
|At 1 January2025||||||17,581|
|Charge for theyear||||||2,322|
||||||||
|**At 31 December 2025**||||||19,903|
||||||||
|**Net book value**|||||||
||||||||
|**At 31 December 2025**||||||**6,968**|
||||||||
|At 31 December 2024||||||9,290|
||||||||
|**13. Debtors**||||**2025**||**2024**|
|Trade Debtors||||1,500||1,104|
|Prepayment and accrued income||||0||(20)|
||||||||
|||||1,500||1,084|
||||||||
|**14. Creditors: amounts falling due within oneyear**|||||||
|||||**2025**||**2024**|
|Trade Creditors||||0||295|
||||||||
|**15. Movement in funds**|||||||
||||||||
|**Unrestricted Funds**|||||||
||**Balance at**|**Incoming**|**Outgoing**||**Balance at**||
||**01/01/2025**|**resources**|**resources**||**31/12/2025**||
||||||||
|General|27,298|31,006|(34,207)||24,097||
||||||||
|**Unrestricted Funds – Previous Year**|||||||
||||||||
|General|33,486|29,730|(35,978)||27,298||
||||||||
10
**The Clifton Centre Community Association**
**Note to the Financial Statements cont For the year ended 31 December 2025**
## **Purpose of unrestricted Funds**
General
To maintain a healthy financial balance in support of the community
|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|||||
|---|---|---|---|---|---|---|
||**Balance at**||**Incoming**|**Outgoing**||**Balance at**|
||**01/01/2025**||**Resources**|**Resources**||**31/12/2025**|
||||||||
|Grassroots|79||-|-||79|
|LotteryGrant|1||-|-||1|
||||||||
||80|||||80|
||||||||
|**Restricted Funds – Previous Year**|||||||
||**Balance at**||**Incoming**|**Outgoing**||**Balance at**|
||**01/01/2024**||**Resources**|**Resources**||**31/12/2024**|
||||||||
|Grassroots||106|-||(27)|79|
|LotteryGrant||1,558|-||(1,557)|1|
||||||||
|||1,664|-||(1,584)|80|
||||||||
## **Purpose of restricted funds**
Grassroots Programme
The Grassroots Programme grant received represents the purchase of a photocopier for the specific project
Lottery
Improve the Places and Spaces that Matter to Communities
## **The Clifton Centre Community Association**
11
## **Note to the Financial Statements cont For the year ended 31 December 2025**
|**16. Analysis of net assets between funds**|**16. Analysis of net assets between funds**|**16. Analysis of net assets between funds**|||||
|---|---|---|---|---|---|---|
||||||||
||**Tangible**||**Net current**||**Net**|**Assets**|
||**Fixed Assets**||**Assets /**||||
||||**(liabilities)**||||
||||||||
|**Unrestricted Funds**|||||||
|General||6,889||17,209||24,097|
||||||||
|**Restricted Funds**|||||||
|Grassrootsprogramme||79||||79|
|LotteryGrant||||1||1|
||||||||
|||6,968||17,210||24,177|
||||||||
|**Previous Year**|||||||
|**Unrestricted Funds**|||||||
|General||9,211||18,088||27,299|
||||||||
|**Restricted Funds**|||||||
|Grassrootsprogramme||79||-||79|
|LotteryGrant||-||1||1|
||||||||
|||9,290||18,089||27,379|
||||||||
||||||||
12
Clifton Centre ETB – 2025
||Dr||Cr||
|---|---|---|---|---|
|DBC rate rebate/Grants|||||
|Donations/tel/copier||||£45.00|
|Interest/Misc||||£87.05|
|PCC repaid – cleaning||||£715.61|
|PCC repaid – salaries/gardening||||£200.00|
|PCC repaid – utilities||||£1,435.52|
|Rents Received||||£28,206.54|
|Trading/books/disco hire/Misc.||||£315.99|
|Annual Contract||£641.18|||
|Annual Rent – PCC||£3,100.00|||
|Auditors Fee||£290.00|||
|Cleaning / maintenance||£1,994.53|||
|Depreciation||£2,322.00|||
|Misc/Insurance||£967.39|||
|Salary/NI/Tax||£15,469.51|||
|Utilities||£8,901.65|||
|Ofice/charitable uses||£520.93|||
|**Tangible Asset Cost**|||||
|General||£24,986.38|||
|Grass Roots||£1,885.00|||
|**Accumulated Depreciation**|||||
|General||||£18,097.24|
|Grass Roots||||£1,805.42|
|Barclays Bank||£8,945.92|||
|Deposit Account||£6,701.41|||
|Cash||£61.64|||
|Debtors||£1,500.00|||
|Creditors/Accruals||||£0|
|Prepaid Income||||£0|
|Lottery Grant||£0|||
|General Reserves||||£27,298.58|
|Restricted Funds||||£80.59|
|||£78,287.54||£78,287.54|