Registered number: 04366182
Charity number: 1095275
NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative detslls of the Charity, its Trustees and advisers
Trustees, report
Independent examiner's report
Statement of financial activiti88
Income and expendlture account
Balance sheet
Notes to the financlal statements
8-18

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Mr G Dixon, Trustee
Mrs R Melton, Trustee {appointed 13 May 2024)
Mrs B Dixon, Chair
Mr R Torney, Trustee
Company registered
number
04366182
Charlty reglstered
number
1095275
Registered office
Trinity Drive
Northside
Workington
Cumbria
CA14 1AX
Page 1

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statement5 for the year ended 30 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Companies Act 2006 and "Accounting and Reporting by Charities..
Statement of Recommended PraGlice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 1021" (effective 1 January
20191.
Objectives and activities
The charity's objective is to promote Ihe benefit of the inhabitants of the Northside Ward of Workington without
distinction of sex, sexual orientation, race or of polilical, religious or other opinions, by associating together the
said inhabitants and the local authorities. voluntary and other organisations in a common effort to advance
education and to provide facilities in the interest of social welfare for recreation and leisure-time occupation with
the object of improving the conditions of life for Ihe said inhabitants.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Activltle8
Activities include bingo, community activities, weekly lunch service, children's activities, printing, copying and ICT
access and support for local residents. The charity provides valuable signposting for local residents, venue and
room hire as a source of income, as well as coordinating trips and local celebration events for the estate. There
is also a community shop and a Credit Union collection point.
Financlal review
Reserves pollcy
It is the policy of the charity that unreslricled funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een three and six month's expenditure. The trustees consider that
reserves at this level will ensure that, in the evenl of a significant drop in funding, they will be able to continue the
Charity's currenl activities while consideration is given to ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
Structure, governance and management
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial statements were..
Mrs B Dixon
Mr G Dixon
Mr R Torney
Mrs R Melton
Approved by order of the members of the board of Trustees and signed on their behalf by..
Mrs B Dixon
Chair
Date.. 23 December 2025
Page 2

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examiner's report to the Trustees of Northside Communlty Centre Limited ('the
Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2025.
Responsibilities and basis of report
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the
preparation ofthe accounts in accordance wth the requirements of the Companies Act 20061'the 2006 Act,).
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examinalion, I report in respect of my examination of the Charity's accounts
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 examlnerfs 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..
accounting records were not kept in respecl of the Charity as required by section 386 of the 2006 Act., or
the accounts do not accord with those records., or
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
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charitie5 lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 102)].
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 ofthe accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in a¢¢ordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Chanty and the Charity's Trustees as a body, for rny work or for this report.
Signed..
Steven Kirkbride ACA BFP
Dated.. 23 December 2025
Amistrong Watson LLP
Chartered AcGoLtntants
Carleton House
136 Gray Street
Workington
Cumbria
CA14 2LU
Page 3

NORTHSIDE COMMUNITY CENTRE LIMITED
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted
funds
2025
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Other trading activities
1,575
31,088
28,415
29,990
31,088
8, 124
33,073
Total income
32,663
28,415
61,078
41,197
Expendlture on:
Charitable activities
34,753
21,509
56,262
39,812
Total expenditure
34,753
21,509
56,262
39,812
Net {expenditure)Ilncome
Transfers between funds
(2,090)
6,906
4,816
1,385
12
Not movement in funds
12,0901
6,906
4,816
1,386
Reconclllatlon of funds..
Total funds brought forward
Net movement in funds
2,931
(2,090)
2,631
6,906
5,562
4,816
4,176
1,386
Total funds carrled forward
841
9,537
10,378
5,562
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 18 form part of these financial statements.
Page 4

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
SUMMARY INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Total funds
2025
Total funds
2024
Note
Gross incom8 in the reporting period
Less.. Total expenditure
61,078
156,262)
41,197
(39,812)
Net expenditUTel(InGomel for tho reporting perlod
4,816
1,385
The notes on pages 8 to 18 form part of these financial statements.
Page 5

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 04366182
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets
Tangible assets
1,688
1,986
1,688
1,986
Current ass8ts
Stocks
667
667
Debtors
Cash at bank and in hand
58
11,379
15,345
12,046
16,070
Creditors.. amounts falling due within one
year
(3,356)
(12,494)
Net current assets
8,690
3, 576
Total assets le8$ current liabilities
10,378
5,562
N8t assets excludlng pension asset
10,378
5,562
Total net assets
10,378
5, 562
Charity funds
Restricted funds
Unrestricted funds
12
12
9,537
841
2,631
2,931
Total funds
10,378
5, 562
The Charity was entilled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying wth the requirements of the Act with respect to
a¢¢ounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the srnall companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Mrs B Dixon
Chair
Date.. 23 December 2025
Page 6

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: 04366182
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
The notes on pages 8 to 18 form part of these financial statements.
Page 7

NORTHSIDE COMMUNITY CENTRE LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General infomiation
Northside Community Centre Limited is a private company limited by guarantee incorporaled in England
and Wales. The registered office is Trinity Drive, Northside, Workington, Cumbria, CA14 1AX.
Accounting policies
2.1 Basis of preparation of flnanclal statements
The financial statements have been prepared in accordance wth the Charities SORP (FRS 102)
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) {effe¢tive 1 January 2019), Ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
Northside Community Centre Limited meets the definilion of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or Iransaction value unless othemse
slated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activitie5 on a receivable basi5. The balance of
income fe¢eived for specific purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlemenl occurs
before income is received, the income is accrued.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
lo a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion ofthe asset's use.
Expenditure on ¢haritable activities is incurred on directly undertaking the activities which fvrther the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and Ihe cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulaled depreciation and any accumulated impaimient
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of Cost.
Page 8

NORTHSIDE COMMUNITY CENTRE LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
2.4 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives,
Depreciation is provided on the following basis..
Plant and machinery
15% Reducing balance
2.5 Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for
obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed
and variable overheads.
2.6 Dobtors
Trade and other debtors are re¢ognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid inveslments with a short maturity
of three months or less from the date of acqui8ltion or opening of the deposit or similar account.
2.8 Llabllltles and provisions
Liabililies are recognised when there is an obligation at the Balance sheet date as a result of a past
event. it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured al the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.9 Flnancial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are inilially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.10 Pensions
The Charity operates a defined contribution pension Scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
Page 9

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued
2.11 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are Charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Income from donatlons and legacies
Unrostricted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Donations
Grants
560
1,015
560
28,415
29,430
1,575
28,415
29,990
Unrestricted
funds
2024
Restricted
funds
2024
Tolal
funds
2024
Donations
Grants
1,200
1,200
6, 924
6, 924
7,200
6, 924
8, 124
Income from other trading actlvltles
Page 10

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from other trading actlvlties (continued)
Income from non charitable trading activities
Unrestricted
funds
2025
Total
funds
2025
Community shop income
Room hire
12,047
15,973
1,767
1,301
12,047
15,973
1,767
1,301
Solar Panels
Other income
31,088
31,088
Unrestricted
funds
2024
Tolal
funds
2024
Community shop income
Room Hire
Solar panels
Other income
10,619
18,805
3, 458
191
10,619
18,805
3,458
191
33,073
33,Q73
Analysis of expendlture on charitable actlvities
Summary by fund type
Unrestricted Restrtcted
funds
funds
2025
2025
Total
2025
Direct costs
34,753
21,509
56,262
Unrestncted
runds
2024
Restricted
funds
2024
Total
2024
Direct costs
35,520
4,292
39,812
Page11

NORTHSIDE COMMUNITY CENTRE LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expenditure on charltsble activities (continued)
Summary by fund type (continued)
Analysis of expenditure by activities
Activities
undertaken
directly
2025
Total
funds
2025
Direct costs
56,262
56,262
Aclivities
undertaken
directly
2024
Total
funds
2024
Direct costs
39,812
39,812
Page 12

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities (continued)
Analysis of direct costs
Total
funds
2025
Direct costs
2025
Depreciation
Wages and Salaries
Rates and Water
298
21,048
1,032
3,302
7,259
419
1,630
2,849
8,977
1,160
71
298
21,048
1,032
3,302
7,259
419
1,630
2,849
8,977
1,160
71
Insurance
Heat and Light
Telephone
Repair5
General expenses
Purchases tuck shop
Licences and subscriptions
Activities Costs
Feed and read purchases
Accountancy fees
Bank fees
Recycling lives Purchases
Pension Costs
818
818
1,566
1,566
5,705
125
5,705
125
56,262
56,262
Page 13

NORTHSIDE COMMUNITY CENTRE LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
Total
funds
2024
Direct costs
2024
Depreciation
Wages and Salaries
Rates and Water
Insurance
351
11,137
531
351
11,137
531
1,249
7,781
1,096
358
1,249
7,781
1,096
358
3, 894
7, 652
1,371
128
Heat and Light
Telephone
Repairs
General expenses
Purchases tuck shop
Licences and subscriptions
Activities costs
Lift Service contract
Feed and read purchases
Accountancy fees
Recycling lives Purchases
3, 894
7, 652
1,371
128
(1,248)
857
1,482
3,173
(1,248)
857
1,482
3,173
39,812
39,812
Trustees. r8munèratlon and expenses
During the year, no Trustees received any remuneration or other benefits (2024- £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
Tangible fixed assets
Plant and
machinery
Cost or valuatlon
At 1 April 2024
18,742
At 31 March 2025
18,742
Page 14

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Tangible fixed assets (continued
Plant and
machinery
Depr8ciation
At 1 April 2024
Charge for the year
16,766
298
At 31 March 2025
17,054
Nèt book value
At 31 March 2025
1,688
Al 31 March 2024
1,986
Stocks
2025
2024
Finished goods and goods for resale
667
667
10. Debtors
2025
2024
Due within one year
Trade debtors
58
11. Creditors: Amounts falling due within one year
2025
2024
Pension fund loan payable
other creditors
Accruals and deferred income
24
2,273
1,059
3,845
8,649
3,356
12,494
Page 15

NORTHSIDE COMMUNITY CENTRE LIMITED
{A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12. Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Income Expenditure
Unrestrlcted fund8
General Funds
2,931
32,663
(34,753)
841
Restricted funds
Fareshare
2,934
7,500
9,518
3,750
4,713
11,9861
110,131)
13,173)
(2,500)
(3,719)
948
GDF
2,631
Cumberfand Community Foundation
Nuclear Wasle- Services
Cumberland Council-Food Funding
6,345
1,250
994
2,631
28,415
(21,509
9,537
Total of funds
5,562
61,078
156,262)
10,378
Page 16

NORTHSIDE COMMUNITY CENTRE LIMITED
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12. statement of funds (continued)
Statement of funds - prior year
Balance at
31 MarGh
2024
Balance at
l April 2023
Transfers
in/out
Income Expenditure
Unr8Strlcted funds
General Funds
2,931
2,931
Restrlcted funds
Fareshare
GDF
Sellafeld Charity Snowball
3,174
3, 750
(3, 174)
(7,119)
2,631
1,331
(1,331)
1,331
6,924
(4, 293)
(1,331)
2,631
Total of funds
4,262
6,924
(4,293)
(1,331)
5, 562
13. Summary offund8
Summary of funds - current year
Balance at
31 March
2025
Balanco at 1
Aprll 2024
Income Expendlture
General funds
Restricted funds
2,931
2,631
32,663
28,415
(34,753}
(21,509)
841
9,537
S,562
61,078
{56,262)
10,378
Page 17

NORTHSIDE COMMUNITY CENTRE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13.
Summary of funds (continued
Summary of funds - prlor year
Balan￿ at
31 MarGh
2024
Balance at
1 Apn"12023
Transfers
in/out
Income Expenditure
General funds
Restricted funds
2,931
1,331
2,931
2,631
6,924
(4,293)
(1,331)
4, 262
6, 924
{4, 293)
(1,331)
5, 562
14. Analysls of net assets between funds
Analysis of not assets between funds - current year
Unrestricted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Tangible fixed assets
Current assets
1,688
2,509
(3,356)
1,688
12,046
(3,3561
9,537
C￿dItorS due wthin one year
Total
841
9,537
10,378
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
655
1,331
1,300
1,986
16,070
(12,494)
14, 770
(12,494)
Total
2,931
2,631
5, 562
Page 18