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← St Mary's (Bramall Lane) Community Centre

2025-03-31-accounts

Registered Charity Number: 1094204 Company number: 04317500

St. Mary’s (Bramall Lane) Community Centre

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 March 2025

St. Mary’s (Bramall Lane) Community Centre Contents

Page
Legal and administrative information 1
Trustees’ annual report 2 - 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Statement of cash flows 12
Notes to the accounts 13 - 20

St. Mary’s (Bramall Lane) Community Centre Legal and administrative information

Trustees Rev C L Dawson company secretary from 19/12/24 E A Brownhill G W Rees M Cavanagh Resigned on 13 August 2025 A Cribb T Murphy Appointed on 15 July 2025 T Renshaw Appointed on 15 July 2025 Key Management Sarah Tully CEO until December 2024

Registered office St. Mary’s Community Centre Bramall Lane Sheffield S2 4QZ

Company Number 04317500

Charity number 1094204

Bankers

Virgin Money 66 Fargate Sheffield S1 2HE

Accountants

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

1

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report For the year ended 31 March 2025

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31 March 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association, and the 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) issued in October 2019.

Charitable Aims and objectives

The objects of the Charity are:

  1. to promote the benefit of the inhabitants of the city of Sheffield, and in particular those inhabitants living in the ecclesiastical parishes in the city and diocese of Sheffield ("the area of benefit") by bringing together the statutory, voluntary and other organisations and inhabitants in a common effort to:

  2. a. relieve poverty.

  3. b. advance education (including religious, moral and physical education)

  4. c. provide facilities in the interests of social welfare and for leisure and spare time occupation with the objects of improving the conditions of life of the said inhabitants.

  5. to maintain and manage a centre for the activities of the charity required to achieve the objects.

  6. to collect, maintain and administer funds for all or any of the above purposes.

Whilst planning their activities the trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Activities and Achievements

For the first six months until November 2024 St Mary’s Community Centre’s main focus and activity was the development and delivery of the pilot Transformational Volunteering Programme (TVP). In order to deliver this program additional staff had been taken on. By October 2024 however, it was clear to the Board that the costs of delivering the project far out stripped the Community Centre’s ability to be able to deliver on the outcomes of the project. The scale of the programme did not enable sufficient thirdparty collaboration, and securing volunteering or paid work outside the organisation was not achievable in the limited time frame.

To secure the financial sustainability of the organisation Trustees made the difficult decision to commence a redundancy process in November 2024. The decision to enter into redundancy consultation was based on securing the long-term viability of St Mary’s as a Community Organisation. In all seven Community Staff were made redundant including the CEO. This has obviously been very disruptive to the whole organisation. However, throughout this period the Trustees made a determined decision to continue to deliver the service provision which was on offer from St Mary’s.

The TVP delivered positive outcomes for a discrete number of individuals. In the first year of delivery this was 19 individuals. We have now employed one of the TVP participants on a permanent part time contract and a second participant on a zero hours contract. The impact of the work has been significant for those who engaged with the TVP.

2

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report - continued For the year ended 31 March 2025

Alongside the TVP St Mary’s has continued to deliver a number of projects for public benefits which target poverty, isolation and social injustice. As a total St Mary’s has continued to work with 144 clients who have overcome 55 barriers with 344 incidents of support from St Mary’s. These projects include:

This is a highly regulated service and supported by a 1 day a week Debt Centre Manager and a number of fully trained volunteers. The required training to be an advisor is in six parts, one volunteer has completed their training and two more are on their journey. The training takes about a year to complete and become experienced. This is the only in-person debt advice service in Sheffield City.

Lunch Club average being 24 diners, with trips and additional activities planned. Including a recent jaunt to the seaside for ice cream and fish and chips; a theatre trip to see the pantomime and a day trip on a barge.

• Gardening Group

The gardening group is a weather dependent but has a core group of 6 volunteers that helps look after our raised beds, poly tunnel and grow some vegetables and herbs for the kitchen. This area has so much potential for partnership working and will be a focus for us moving forward.

The Support Buddies, after some development funding from the government, are able to triage for debt advice and make sure potential clients have collated all their evidence and addressed what concerns they can beforehand. The Support Buddies help with a wide range of issues including Personal Independence Payment (PIP) applications and other benefits, utility bills, council tax, and all manner of electronic form filling for people. Some come to us through referrals, and some have stopped opening their letters because of the stress this causes. Having the Citizens Advice portal introducing an appointment system has helped greatly with our ability to support people. In the last 12 months we have seen 144 clients in 245 appointments with 59% having either or both physical or mental health issues.

• Thursday Community Meal – served for £1

Our community meal sees numbers of 45-55 every week (approx.2,250 meals a year) enjoying a wellbalanced nutritious hot meal, companionship and a sense of belonging. We are also able to redistribute surplus food stock, and one of our volunteers brings in hand knitted gloves for £1 contributions, which is always welcomed. We also sometimes have Tai Chi delivered by a volunteer for anyone to take part in. This is followed by Warm Space, where some diners stay and some people come to attend averaging 15 persons a week, which is an informal social space for making friends, doing crafts, playing games or just being somewhere safe and warm with free-flowing hot drinks.

• Art for Well Being & Warm Space Positive Activities

On a weekly basis an average of 20 people benefit from activities provided to help support well-being through meaningful activities.

• English Classes

Our English class is always well attended and is run totally by volunteers. There have been 53 unique learners with 37 sessions and attendance of 352 points of contact. Supported by 126 volunteer sessions meaning the average is 1:3 for the class.

3

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report - continued For the year ended 31 March 2025

• Continued opportunities for volunteering

In total over the last twelve month period we have provided 6000 volunteering hours and 37 volunteering experiences each week.

For the period from April 2024 to December 2024 St Mary’s also ran and supported: Multicultural Afternoon Tea, an additional community meal on a Tuesday and a Friday exercise class.

Conferencing and Room hire

We continue to operate a circular economy at St Mary’s. St Mary’s Community Centre has the asset of St Mary’s building which it is able to use to generate additional income. This is mainly through developing a Conference and Room Hire provision and also through long term office lets. Essentially the income generated from Conference and Room Hire help to keep the lights on and the doors open so we can run and host our community activities.

The generated income from Conference and Room Hire was around £209,000 with additional income generated through Catering and Equipment Hire totalling £26,000. This is comparable with the previous year’s income. In addition, we were able to lease the Pavillion Kitchen to a catering company which generated an extra £11,000 over a 12-month period.

We receive bookings from a broad spectrum of organisations. Many are repeat bookings who value both the facilities of St Mary’s and our ethos. Our most significant hirer has been Sheffield City Council; we have managed to fill a gap following their policy to close a number of council buildings.

Whilst our bookings have remained steady and comparable to 2024 we have not seen a hoped for increase. We have used a local platform to advertise our venue but have not really benefited from any uplift in bookings. The market is currently challenging as many organisation are struggling financially and choosing to reduce costs by meeting online. We are competitively priced for the services that we offer and so simply increasing charges is unlikely to generate new income. Some rooms and our IT facilities would benefit from an upgrade once finances permit. This would enable St Mary’s to provide better facilities for hybrid meeting and also ensure the facilities are invested in to maintain our place in the market.

St Mary’s key assets are: a unique venue; city centre parking; accessible to good transport links; and contributing to the social good. There is a lot of potential to increase this area of our business as we are currently under occupied for some significant periods, particularly during the school holidays. As noted above the market is challenging and so we may need to invest in good marketing resources to ensure we maximize our revenue potential.

Financial review

This has been a very challenging financial year for St Mary’s. As a Board we had made the decision to invest in the new Transformational Volunteering Programme (TVP) with the strategic plan that this would be a feeder and pilot for a larger and more substantive project for which funding would be sort from the Reaching Communities Foundation. Due to a number of factors, it became apparent to the Board that the TVP would not be able to be upscaled as anticipated. The project was staff heavy on delivery; we had employed additional staff to deliver the projects outcomes. Without the larger Reaching Communities grant it was clear to the Board that the programme was unsustainable and if action was not taken the companies free reserves would be depleted placing the company at a financial risk. The Board concluded it was realistic that no such significant grants would be forthcoming in the short/medium term and following due process, a round of redundancies was taken to protect the company's long term viability.

4

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report - continued For the year ended 31 March 2025

The company had a net deficit on unrestricted reserves of £40,083 for the financial year end 31 March 2025. However, the action of the Board ensured that the company remained solvent with unrestricted net assets of £165,766.

From a PESTL analysis it is apparent there is an increased demand on funders and opportunities and success rates are a challenge throughout the "third sector". In addition there is a tightening of room hire by the public sector bodies impacting our capacity to generate additional revenue. So, whilst we have been able to finish the financial year with unrestricted net assets of £165,766 the conditions moving into 2025/2026 remain challenging.

As a Board we are exceptionally grateful to all our funders who have stood by us during these financial challenges. During this financial period we received significant funding from: Garfield Weston; Tudor Trust; South Yorkshire Community Foundation; The Diocese of Sheffield; Sheffield Church Burgesses; Benefact Trust; National Lottery; Beatrice Laing; Sheffield City Council; and Voluntary Action Sheffield. In additional to these more substantive grants the company also benefited from a number of smaller awards which cumulatively have enabled St Mary’s to continue to deliver its services and activities. St Mary’s is pleased to have benefited from funding through the following charitable foundations: Marjorie Coote; Alberts Hunt; Charles & Elsie Sykes; Sheffield Cuttlers; Freshgate Foundation. Additionally St Mary’s CMA Debt Advice service benefited from a capital grant of £20,000 funded through the Home Office to improve client facilities and upgrade IT equipment.

The company has been able to maintain positive relations with all of its funders. Despite the financial challenges and staff redundancies we have been able to continue to deliver effective community programmes. As a company we are in a stronger position financially at the end of the financial year than we were at the beginning.; we are more sustainable as an organisation having substantially reduced our staffing overheads whilst maintaining our delivery of services. We have a good foundation to be able to more forward from in terms of developing sustainable community provision in fulfilment of our charitable objectives.

As Trustees we are confident that the company remains a going concern. The prudent action we have taken in this financial year has ensured the company has a buffer of five months reserves. In addition, we have received significant new funding towards our existing projects for the new financial year 2025/2026 and all current funders agreed to continue funding our work in the light of material changes. This reflects the confidence that grant makers have in our organisations ability continues to deliver positive outcomes for our beneficiaries.

Reserves policy

In their annual review of reserves the Directors decided that free reserves should be at a level sufficient to continue the current activities of the Charity in the event of a short-term significant shortfall in funding. Therefore, the Board considers it prudent for three months of general fund operating costs to be retained. The costs of running the organisation for three months is c£100,000.

Free reserves (general funds excluding fixed assets) at 31 March 2025 were £165,666, equivalent to 5 months running costs.

Free reserves reduced by c£30,000 during the financial year to 31 March 2025 and the 2 months headroom above the reserves policy, give some flexibility for the future year as the Board seeks to review its mission and strategy.

5

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report - continued For the year ended 31 March 2025

Future Plans

The year ending 31 March 2025 was exceptionally difficult for St Mary’s. The redundancy process was painful and disruptive to staff and the organisation. The Board made the right and very difficult decision to engage in the redundancy process. This has enabled St Mary’s to have weathered the storm and be in a position to begin to make plans for the future.

As Trustees we are committed to continue to deliver our existing services as a platform from which to develop and lever in grant funding. We have reserves which will take the organisation through until March 2026 and hopefully into 2027.

To maintain service delivery we are employing a ‘skeleton’ community staff team: Cook 2 days a week; Volunteer Services Manager 3 days a week.

We have recruited two new Board members and are in a process of renewing the Vison and Strategy for the charity. This renewed Vison will enable the charity to achieve its objectives and maximise is potential as a key service provider for Sheffield. It will ensure we are in a good potion to successfully secure additional grant funding and maximise the potential of our Conference and Room Hire facility. As a Board we are committed to developing existing and new partnership to help us achieve our objectives.

Structure, governance and management

The charity is governed by its governing document, its Memorandum and Articles of Association, and constitutes a company, limited by guarantee, as defined by the Companies Act 2006. The governance structure of the charity is in line with the requirements of both the Charity Commission and Companies House.

The term "Trustee" will include both Trustees and Directors. The term "Board" refers to meetings of the Directors. All of the members guarantee to contribute £1 in the event of a winding up.

Organisational structure

The management and finances are administered through the Board of Directors which meets bi-monthly.

Reports on finance, work to raise funds, human resources and the monitoring of outputs are received by the Board. Monthly management accounts are produced using SageLine50 software. These are reviewed by the Finance Committee and presented to the bi-monthly Board Meetings. Expenditure of up to £5,000 is authorised by the Centre Director. Amounts in excess of this require the approval of two Board Members.

The finance committee has met over the course of the past year. The Trustees will be recruiting new members to strengthen this committee over the next year.

In addition, the staff have weekly meetings to discuss day to day operational issues.

The Board of Directors reports regularly to St Mary's Parochial Church Council (PCC) who are the sole member of the Charity. St Mary's Community Centre and Church share an overlapping vision to see resilient, connected communities which create spiritual, mental, physical and emotional health.

All Directors give their time freely and no remuneration or expenses were paid to them during the year.

6

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report - continued For the year ended 31 March 2025

Recruitment and appointment of new trustees

Trustees are appointed and re-elected at the Annual General Meeting, subject to the rules laid down in the Memorandum and Articles of Association.

Induction and training of new trustees

The Board's main duty is to manage the Charity, ensuring good governance and practice, as defined by law. Once appointed, trustees must make themselves aware of the terms of the Memorandum of St Mary's Community Centre and familiarise themselves with the charity's property, policies, human resources, client needs and finances. They must ensure that the staff are well looked after, that investment of charity funds complies with the terms of the Memorandum, and that the strategy and objectives of St Mary's Community Centre are developed.

The Board will act exclusively in the best interests of the charity. Therefore, a Director must declare to the Board of Trustees and manage a situation where their duty as a Director conflicts with their own personal interest. They are required to manage the charity and to ensure that the objectives of the charity are met.

The Board spends time inducting new Directors by informing them about:

To this aim, the Board will present all new Trustees with an induction pack. The Board will ensure that new Trustees know enough to be able to carry out their role, but not be overloaded or misled about the level of work involved.

Investment policy

The charity has no long-term investments. Our cash reserves are held in a current and a deposit account. Bank interest earnt is treated as unrestricted income for use of the charity.

Risk management

The risks to the charity are managed through a risk matrix. This identifies the likely risks faced by the charity, the likelihood of the risks happening and measures taken to manage and reduce these risks. The risk matrix is managed by the Operations Manager and regularly reported to the Board who ensure due diligence in respect of their duties as charitable Trustees.

Safeguarding is a key area of risk and a substantive piece of work has been conducted to ensure compliance in this important area of practice. A Safeguarding Action Plan is reviewed annually by the Board alongside a review of the charities Safeguarding Polices. Safeguarding is a standard agenda item for all Board meetings.

Finances are scrutinised bi-monthly by the finance committee and reported to the Board as standard.

7

St. Mary’s (Bramall Lane) Community Centre Trustees’ annual report - continued For the year ended 31 March 2025

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

The directors declare that they have approved the Trustees’ annual report above on 25 November 2025.

Signed on behalf of the directors:

Claire Dawson

Claire Dawson Director

8

Independent examiner’s report to the directors of St. Mary’s (Bramall Lane) Community Centre (‘the Company’)

I report to the charity directors on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the directors of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement – matter of concern identified

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to organisations preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no other 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.

Sarah Lightfoot, FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

25 November 2025

9

St. Mary's (Bramall Lane) Community Centre

Statement of Financial Activities (incorporating the income and expenditure account) For the year ended 31 March 2025

Unrestricted
funds
Notes
£
Income from:
Donations and grants
2
87,281
Charitable activities
3
12,604
Other trading activities
4
258,079
Investments - bank interest
6,253
Surplus on disposal of assets
2,000
Total income
366,217
Expenditure on:
Fundraising activities
5
19,426
Charitable activities
6
384,572
Other trading activities
8
4,597
Total expenditure
408,595
Net income/(expenditure)
(42,378)
Transfer between funds
15
2,295
Net movement in funds
(40,083)
Total funds brought forward
205,849
Total funds carried forward
165,766		 Restricted
funds
£
123,451
17,514
-
-
-
140,965
-
129,587
-
129,587
11,378
(2,295)
9,083
30,433
39,516		 Total
2025
£
210,732
30,118
258,079
6,253
2,000
507,182
19,426
514,159
4,597
538,182
(31,000)
-
(31,000)
236,282
205,282		 Unrestricted
funds
£
52,430
15,659
248,547
7,295
-
323,931
20,389
331,915
1,136
353,440
(29,509)
2,472
(27,037)
232,886
205,849		 Restricted
funds
£
158,725
-
-
-
-
158,725
-
147,920
-
147,920
10,805
(2,472)
8,333
22,100
30,433		 Total
2024
£
211,155
15,659
248,547
7,295
-
482,656
20,389
479,835
1,136
501,360
(18,704)
-
(18,704)
254,986
236,282

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

10

St. Mary's (Bramall Lane) Community Centre Balance Sheet As at 31 March 2025

Notes
Fixed assets
Tangible fixed assets
11
Investments
12
Current assets
Debtors
13
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Total net assets
Funds of the Charity
Unrestricted funds
Restricted funds
15
Total funds
16		 Total
2025
£
-
100
100
42,897
184,197
227,094
(21,912)
205,182
205,282
-
205,282
165,766
39,516
205,282		 Total
2024
£
11,402
-
11,402
37,164
259,449
296,613
(71,733)
224,880
236,282
-
236,282
205,849
30,433
236,282

For the year ending 31 March 2025 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 for the preparation of accounts.

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

Approved by the Board on 25 November 2025.

Signed on behalf of the board by:

Claire Dawson

Claire Dawson

Director

11

St. Mary's (Bramall Lane) Community Centre

Statement of cash flows For the year ended 31 March 2025

Reconciliation of net expenditure to net cash flow from operating activities
Net income/(expenditure) for the year (as per the SOFA)
(31,000)
Adjustments for:
(Increase)/decrease in debtors
(5,733)
Increase/(decrease) in creditors
(49,821)
Depreciation
5,820
Surplus on disposal of assets
(2,000)
Loss on disposal of assets
5,582
Investment write off
Investments - bank interest
(6,253)
Cash flows from operating activities
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Investments - bank interest
6,253
Cash proceeds from the disposal of assets
2,000
Purchase of investments
(100)
Change in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
(83,405)
8,153
(75,252)
259,449
184,197		 (18,704)
1,449
57,517
11,495
-
-
20
(7,295)
7,295
-		 2024
£
44,482
7,295
51,777
207,672
259,449

12

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts For the year ended 31 March 2025

1 Accounting Policies

St. Mary's (Bramall Lane) Community Centre is a charitable company in the United Kingdom limited by guarantee. In the event that the charity is wound up the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the reference and administrative details in the Report of the Trustees.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011.

The charity meets the definition of a public benefit entity as defined under FRS102. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £1.

b Exemption from preparing group accounts

The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

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.

d Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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

e Tangible fixed assets

All items of capital expenditure below £1,000 are written off as incurred.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Depreciation is charged from the month of purchase.

f Investments

Investments in subsidiary undertakings are valued at cost less impairment.

g Trade debtors

Trade and other debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of receivables.

13

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

1 Accounting Policies (continued)

h Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

i Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

j Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Restricted funds are to be used for specific purposes as laid down by the donor.

k Defined contribution pension scheme

The charity contributes to a defined contribution pension scheme for the benefit of the employees. The pension costs charged against net incoming resources are the contributions payable to the scheme in respect of the accounting period in accordance with FRS102.

l Taxation

As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

m Going concern

The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2 Income from donations and grants

Government grants
Non-government grants
General donations
Government grants include:
SCC (including local area committee funding)
SCC Lunch club grant
UKSPF Low Carbon Community and Culture
Project/SYMCA		 Unrestricted
fund
£
-
87,001
280
87,281
-
-
-
-		 Restricted
funds
£
32,418
91,033
-
123,451
8,088
4,350
19,980
32,418		 Total
2025
£
32,418
178,034
280
210,732
8,088
4,350
19,980
32,418		 Unrestricted
fund
£
-
51,000
1,430
52,430
-
-
-
-		 Restricted
funds
£
8,884
149,841
-
158,725
4,616
4,268
-
8,884		 Total
2024
£
8,884
200,841
1,430
211,155
4,616
4,268
-
8,884

14

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

3 Income from charitable activities

Project based grants
Social supermarket
Community café and Lunch club
Student placement fees
4
Income from other trading activities
Room hire
Staff and facilities recharge
Catering and café income
Equipment hire
other income
5
Expenditure on fundraising activities
Fundraising consultancy		 Unrestricted
fund
£
-
-
7,508
5,096
12,604
Unrestricted
fund
£
208,819
21,048
15,158
10,978
2,076
258,079
Unrestricted
fund
£
19,426
19,426		 Restricted
funds
£
17,514
-
-
-
17,514.00
Restricted
funds
£
-
-
-
-
-
-
Restricted
funds
£
-
-		 Total
2025
£
17,514
-
7,508
5,096
30,118
Total
2025
£
208,819
21,048
15,158
10,978
2,076
258,079
Total
2025
£
19,426
19,426		 Unrestricted
fund
£
-
8,507
7,152
-
15,659
Unrestricted
fund
£
207,512
9,949
18,877
12,209
-
248,547
Unrestricted
fund
£
20,389
20,389		 Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-
-
Restricted
funds
£
-
-		 Total
2024
£
-
8,507
7,152
-
15,659
Total
2024
£
207,512
9,949
18,877
12,209
-
248,547
Total
2024
£
20,389
20,389

15

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

6 Expenditure on charitable activities

Note
Salaries
9
Staff and volunteer expenses
Staff and volunteer training
Consultancy
Social supermarket and community food costs
Lunch club costs (including activities)
Other project/activity costs
Travelling and vehicle costs
Grants paid out
Property costs
Cleaning
Licence fees
Light and heat
Rates and water
Repairs and renewals
Depreciation
Loss on disposal of assets
Administration costs
Insurance
Computers and software
Website
Telephone
Printing, postage and stationery
Other expenses
Support costs
7
7
Support costs
Note
Legal and professional fees
Accountancy
Independent examiner's fee
10
8
Expenditure on other trading activities
Note
Conference catering and refreshments		 Unrestricted
fund
£
239,930
1,554
3,244
-
-
1,183
223
4,412
-
5,237
13,959
29,833
10,868
22,595
5,820
5,582
9,251
13,329
100
1,573
2,320
2,884
10,675
384,572
Unrestricted
fund
£
3,687
3,823
3,165
10,675
Unrestricted
fund
£
4,597
4,597		 Restricted
funds
£
68,838
510
5,047
684
5,727
6,187
1,788
150
-
2,042
-
2,824
-
35,456
-
-
-
-
-
-
334
-
-
129,587
Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-		 Total
2025
£
308,768
2,064
8,291
684
5,727
7,370
2,011
4,562
-
7,279
13,959
32,657
10,868
58,051
5,820
5,582
9,251
13,329
100
1,573
2,654
2,884
10,675
514,159
Total
2025
£
3,687
3,823
3,165
10,675
Total
2025
£
4,597
4,597		 Unrestricted
fund
£
152,383
967
1,944
1,000
5,318
5,920
122
2,223
-
7,466
11,551
33,700
7,141
42,775
11,495
-
6,548
12,932
10,000
1,879
4,149
908
11,494
331,915
Unrestricted
fund
£
-
9,729
1,765
11,494
Unrestricted
fund
£
1,136
1,136		 Restricted
funds
£
91,330
2,921
1,648
2,079
18,800
4,352
165
3,885
3,496
-
-
8,550
-
5,627
-
-
3,146
1,735
-
-
186
-
-
147,920
Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-		 Total
2024
£
243,713
3,888
3,592
3,079
24,118
10,272
287
6,108
3,496
7,466
11,551
42,250
7,141
48,402
11,495
-
9,694
14,667
10,000
1,879
4,335
908
11,494
479,835
Total
2024
£
-
9,729
1,765
11,494
Total
2024
£
1,136
1,136

16

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

9 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

2025
£
Salaries
279,484
Employer's NI contributions
13,010
Employer's pension contribution
7,641
Redundancy
8,633
308,768
There were no employees whose employee benefits (excluding employer pension costs) exceeded £60,000 (2024: nil).
2025
Direct charitable work
17
Management and administration
3
20
The average monthly number of employees during the year was 20 (2024: 11).		 2024
£
223,399
9,685
7,912
2,717
243,713
2024
11
3
14

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost chare represents contributions payable by the company to the fund.

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2024: £nil) neither were they reimbursed expenses during the year (2024: £nil), in their role as trustees. No charity trustee received payment for profressional or other services supplied to the charity (2024: £nil).

The key management personnel comprise the trustees and the Chief Executive Officer (until December 2024). The total employee benefits of the key management personnel of the charity (including employer's national insurance and pension contributions) were £49,584 (2024: CEO - £51,410).

10 Fees paid to the independent examiner's organisation

Independent examination fee 2025
£
3,165		 2024
£
1,765

No other fees were paid to the independent examiner's organisation.

17

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

11 Tangible fixed assets

Cost or Valuation
As at 1 April 2024
Disposals
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for the year
Charge for the year
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 31 March 2024		 Fixtures,
fittings &
equipment
£
48,495
(48,495)
-
37,093
5,820
(42,913)
-
-
11,402		 Motor
Vehicles
£
14,150
(14,150)
-
14,150
-
(14,150)
-
-
-		 Total
£
62,645
(62,645)
-
51,243
5,820
(57,063)
-
-
11,402

The charity has reviewed the fixed assets at the year end and removed all remaining assets at the year end.

12 Fixed asset investments

Shares in group undertakings
Undertaking
Company number
Class of share
St Mary’s (Bramall Lane) Limited
16202861
Ordinary		 2025
2024
£
£
100
-
2025
2024
100%
n/a
Proportion of voting
rights and shares held

The registered office is: St Marys Community Centre, Bramall Lane, Sheffield, South Yorkshire, England, S2 4QZ. The company was incorporated on 23 January 2025 and was dormant at the year end.

13 Debtors

Trade debtors
Prepayments
Other debtors
Creditors: amounts falling due within one year
Trade creditors
Accruals
Taxes and social security
Other creditors		 2025
£
30,064
6,562
6,271
42,897
2025
£
14,684
3,100
2,556
1,572
21,912		 2024
£
24,457
10,990
1,717
37,164
2024
£
49,994
17,266
685
3,788
71,733

14 Creditors: amounts falling due within one year

18

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

15 Restricted funds

CEO/management salary funding
Transformational Volunteers
Volunteer training and TVP support
Lunch Club
Safeguarding auditing work
Social Supermarket
Community Group Activities (gardening/ crafts etc)
Support Buddies and Art for Well-being
Warm spaces
Social eating/Community meals/Breakfast club
Awards for All - Community meals and warm spaces
Staff support fund
UkSPC Low Carbon Community And Cultural Project
Community Money Advice Debt Advice Service
Gardening		 Brought
forward
£
5,291
17,111
-
-
3,031
2,500
2,500
-
-
-
-
-
-
-
-
30,433		 Income
£
16,000
20,533
4,500
7,350
-
-
-
3,000
5,000
22,000
20,000
4,000
19,980
17,514
1,088
140,965		 Expenditure
£
(17,083)
(20,533)
(2,284)
(6,337)
(3,031)
(2,500)
(2,500)
(1,563)
(5,000)
(14,333)
(15,000)
(1,550)
(19,980)
(16,839)
(1,054)
(129,587)		 Transfers
£
-
-
-
(1,000)
-
-
-
-
-
-
-
(620)
-
(675)
-
(2,295)		 Carried
forward
£
4,208
17,111
2,216
13
-
-
-
1,437
-
7,667
5,000
1,830
-
-
34
39,516

Details of the restricted fund activities can be found in the Trustee's annual report.

CEO/management salary funding

As the CEO was made redundant during the year, the funders have allowed the use of these grants to other management salaries.

Transfers in the year relate to internal room hire charges.

Prior year comparison
Mini Van
Ukraine Project
Social Supermarket
New Kitchen
Community Group Activities (gardening/ crafts etc)
CEO salary funding
Transformational Volunteers
Lunch Club
The National Lottery Community Fund: Cost of Living Fund
Wellbeing
Safeguarding auditing work		 Brought
forward
£
3,146
4,663
9,791
4,500
-
-
-
-
-
-
-
22,100		 Income
£
-
-
15,000
-
15,027
19,500
20,533
9,357
72,198
2,000
5,110
158,725		 Expenditure
£
(3,146)
(4,663)
(22,291)
(4,500)
(12,527)
(14,209)
(3,422)
(6,885)
(72,198)
(2,000)
(2,079)
(147,920)		 Transfers
£
-
-
-
-
-
-
-
(2,472)
-
-
-
(2,472)		 Carried
forward
£
-
-
2,500
-
2,500
5,291
17,111
-
-
-
3,031
30,433

16 Analysis of net assets by fund

Tangible assets
Net current assets		 Unrestricted
Funds
£
100
165,666
165,766		 Restricted
Funds
£
-
39,516
39,516		 2025
Total
£
100
205,182
205,282		 Unrestricted
Funds
£
11,402
194,447
205,849		 Restricted
Funds
£
-
30,433
30,433		 2024
Total
£
11,402
224,880
236,282

19

St. Mary's (Bramall Lane) Community Centre Notes to the Accounts (continued) For the year ended 31 March 2025

17 Ultimate controlling party

The company is controlled by its sole member, the Parochial Church Council of St Mary's (Bramall Lane) Sheffield.

St Mary’s Church is governed by Church of England representation rules 2020 and is part of the Diocese of Sheffield (and not yet registered with the Charity Commission). The Parochial Church Council (PCC) is the elected body which has full responsibility and ownership of the buildings of St Mary’s Church Bramall Lane. As per the Memorandum of Understanding 2015 between St Mary’s Church PCC and St Mary’s Community Centre the PCC has agreed for the Community Centre to have permitted use of the building for the purposes of the Chairty (St Mary’s Community Centre). The PCC retains overall control of the building and is the Member of the Community Centre.

The PCC has a legal responsibility to ensure the external maintenance of the building. In recognition that the PCC, having permitted the use of its building to the Community Centre is unable to generate income by the rental of rooms, an annual license fee would be made payable to St Mary’s PCC by the Community Centre. This license fee would enable the continued permitted use of the building by the Community Centre.

During the financial year, the centre had the following trustees in common with the church: Rev Claire Dawson Vicar, PCC Chair Miriam Cavanagh Church warden and secretary, PCC member Elizabeth Ann Brownhill Church warden, PCC member Andrew Robert Cribb PCC member George Wayne Rees PCC member

The consitution of the charity requires at least 50% of the trustees to be PCC members.

The following was receivable from the church in the year:
Staff and facilities recharge - Staff
Staff and facilities recharge - Light and heat
The following was payable to the church in the year:
Licence fees
Insurance		 2025
£
4,186
2,574
6,760
2025
£
10,000
6,774
16,774		 2024
£
-
-
-
2024
£
10,100
6,111
16,211

18 Related party transactions

Rev Claire Dawson, trustee, is also a trustee of the Sheffield Diocesean Board of Finance. A grant of £2,500 was received towards the CEO salary costs. Claire did not sit on the grant committee that made this decision (2024: £5,000).

Ann Brownhill, trustee, is also a trustee of the (Sheffield) Church Burgesses Trust. A grant of £13,500 was received towards the CEO salary costs. Ann did not sit on the grant committee that made this decision (2024: £14,500).

There are no other related party transactions to disclose for this year, other than those detailed in notes 9, 12 and 17 (2024: none).

19 Operating lease commitments

As at 31 March 2025 the charity was committed to making the following payments under operating leases as follows:

Payable within 1 year 2025
£
-		 2024
£
2,595

20