SWINTON LOCK ACTIVITY CENTRE TRUSTEES, REPORT AND INDEPENDENTLY EXAMINED ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025
LEGAL AND ADMINISTRATIVE DETAILS Charlty Number: 1103160 Company Number: 0503743 1 Reglstered office: Dun Street Swinton Rotherham South Yorkshtre S64 8AN Independent Examlner: Nuvo Accountancy Limited, Chartered Accountsnts, Norham House, Mountenoy Road, Rotherham, S60 2AJ Bankers: Unity Trust Bank, PO Box 7193, Planetary Road, Willenhall, WVI 9DG Natwest, 17 Howard Street, Rotherham, South Yorkshire, S65 IYT Natlonwide, Kings Park Road, Moulton Parl Northampton, NN3 6NW Trustees: Mr S G Ellis (Treasurer) Mr T Allsopp Mr Alan Diggles (Chairj Mr Richard Dickinson Company Secretary: Mrs l E Senior Key Management Personnel: Mrs l E Senior [CEO) Ms R Swift (Children & Young People's Services Manager) Ms Jaclin Azoulay (Administration and Internal Accountant)
CONTENTS Page Trustees, Report: Statement of Trustees, Responsibilities.. Independent Examiners, Report: Statement of Financial Activities: Balance Sheet: Cash Flow Statement.. Notes to the Accounts: io li 12 13 14-26
TRUSTEES, REPORT FOR THE YEAR END 31 MARCH 2025 The Trustees, who are also Directors of Swinton Lock Activity Centre, present their report and accounts for the year ending 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the Chariws memorandum and articles of association, the Companies Act 2006, and 'Accounting and Reporting by Charities, (FRS 102). Objectives and Activities Purposes and Alms Our charitys purposes, as set out in the objects of the company, are for the advancement of education, including education in the social, physical, environmental. and cultural heritage associated with canals: also the provision of facilities in the interest olsocial welfare and social inclusion for recreation or other leisure time occupation of the general public, particularly through the provision of an activity centre and canal and arts-based activities. Actlvltles and Projects Schools Swinton Lock Activlty Centre delivers a Re-engagement programme for children at risk OF exclusion, providing alternative learnin& vocational skills, and life skills development. In 2024-2025, 97 children from 28 education providers participated, achieving an average attendance of 81%. Youth aub Our term-time youth club, funded by Smiles for Miles and the Universa] Youth Work Grant (RMBC), engaged 311 children during theyear, providing safe spaces for social incluslon and recreation. Boats The Centre has two boats. including a fully Indusive boat, engaging 2724 participants (2118 adults and 606 children, including 456 with disabilities) for educational and leisure activities. The programme includes accredited training in narrowboat handling and promotes cultural heritage and social welfare.
Volunteers 64 volunteers contributed 9,642 hours, supporting children's programmes, youth clubs. boat trips, maintenance, events, and training. Volunteer contributions were valued at £117,728. Emergency Food Bank Our emergency food bank closed due to funding ending, but we maintain a small stock to assist our struggling families. Famlly Hubs Support for adults and families increased, including one-to-one sessions, advocacy, parent/child groups, and creative sessions. Service5 operated 7 days per weeK including evenings and weekends. Adult Learnln8 Pottery and creative classes continued, provlding education, recreation, and social incluston. Men In Sheds Expanded from one to three weekly sessions to support men with mental and physical health challenges. Attivities include carpentry, organic gardening cookin& and social support, enhancing wellbeing and inclusion. Strateglc Actlons The board focused on the needs of the vulnerable community, securing funding, strengthening unrestricted income, and developing programmes including Men In Sheds, boat training, and volunteer coordination. £IOO.000 unrestricted funding from Postcode Lottery Millionaire Street was used to refurbish the training boat and employ additional
Achievements and Performance Projects and programmes continued to deliver public benefit, including Re-engagement, Youth Club, adult/family support, and volunteer programmes. Additional funding supported food provision for children and young people. The volunteer programme was enhanced with monthly check-ins, development days, and recognition events. Flnancial Revlew The organisation secured three-year funding from the National Lottery Communfity Fund and continues to work on unrestricted funding. Future financial plans include marketing boats, strengthening volunteer support, and maintaining a balanced funding mi Reserves Pollcy Free unrestricted reserves provide working capitsl, support unexpected opportunities. and cover risks. Target free reserves are six months of expenditure (-£150K), and when free reserves exceed this goal they will be distributed or held at the discretion of the board of trustees in order to best contribute towards the charitys objectives. A designated fund of £33,000 is held for potential redundancy costs. Additionally, the amount of reserves which can only be realized by disposing oftangible fixed assets (£38,000 as at the end of the current year] is identified separately, as accessing these reserves by selling the associated assets would be detrimental to the aims of the charity. Risk Mana8ement Trustees maintain a risk register. revlewed annually, and implement financial and operational procedures to mitigate risks. All stsff and volunteers undergo DBS checks every two years. Golng Concern With secured funding and ongoing income streams, the charity is confident in its ability to continue operations for at least Z4 months from the date of signing the accounts.
Future Plans Plans include expanding volunteerin& raising organisational profile, improving fundraising, social media presence. website enhancements, and securing longer-tem school partnerships for Re-engagernent programmes. Structure, Governance and Management Governln8 Document Swinton Lock Activity Centre is a charitable company limited by guarantee, governed by its Memorandum and Articles of Association. Board of Trustees The Board of Trustees seeks to appoint members wlth broad experlence and skills relevant to the afims and activities of Swinton Lock Activfity Centre and wlth skills in business, management, financial and legal backgrounds. Any Trustee who has stepped down can be re-appointed at any point at the approval of the board of Trustees. Trustees have no beneficial interest and guarantee £1 in case of winding up. Directors maintain liability Insurance. Organlsatlon Structure The Board meets every two months and oversees strategic direction. The CEO manages day- to-day operatlons. Policies require board majorlty approval; Chalr has castlng vote. Trustee Inductlon and Tralnlng Induction packs are provided to new trustees, updated annually, covering roles, responsibilities, and charity policies. External training is encouraged. Salaries The board reviews staff and key management pay annually, aligning with the Living Wage Foundation where possible. Benchmarking ensures competitive pay.
Wider Network The charity works with statutory services, voluntary organisations, schools, social care, youth offending servfices, and local authorities. Membership in Rotherham Children and Families Consortium supports partnerships, intluence, and development. Related Partles The charity has no related parties. Approval The trustees, report was approved by the Board of Trustees. signed . date: Alan Diggles Chairperson, Swlnton Lock Actlvlty Centre
Statement of Responsibilities of the Board of Trustees The trustees, who are also directors of Swinton Lock Artivity Centre for the purposes of company law, are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice {United Kingdom Accounting Standards and applicable law, including FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state ofaffairs of the charitable company and the Incoming resources and applicatlon of those resources, including the income and expendlture, of the charitable company for that period. In preparing these financial statements, the trustees are required to,. Select sultable accounting policies and then apply them consistendy. Observe the methods and principles in the Charities SORP (FRS 102) Make judgements. and accounting estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed subject to any materials departures disclosed and explained in the financial statements and Prepare the financial statement on the going concern basis unles5 It is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficientto show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statetnents comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charltable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularltles.
Independent Examiner's Report to the Trustee8 of Swinton Lock Activity Contre I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 11 to 26. Responsiblllties and basis of r8POrt As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts In accordance with the qUirementS 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 ar8 81igible for independent examlnation, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charitles Act 2011 ('the 2011 Act.). In carrying out my examlnation I have followed the Directions glv8n by the Charity Commission under sectlon 145(5)(b) of the 2011 Act. Independent examiner's statsment Since the company's gross income exceeded £250,000 your examlner must be a member of a body listed in section 145 of thè 2011 Act. I confirm that l am quallfied to undertake the examination because l am a member of ACCA, which Is on8 of the listed bodies. I have completed my examlnatlon. l Gonfim that no matters have com8 to my attentlon In connection with the examlnatlon glvlng me cause to belleve that in any materlal respect: accounting records Wre not kept in respect of the company as required by section 386 of the 2006 Act., or the accounts do not accord with thos8 records; or the accounts do not comply with the accounting requirem8nts of sectlon 396 of the 2008 Act other than any requirement that the accounts give a 'tru8 and falr view. which is not a matter cOnsided as part of an Ind8pend8nt examinatlon; or the accounts have not been prepared in accordance wlth the methods and prlnclples of the ststement of Recommended Practice for accounting and reporting by charltles applloable to charities preparing their accounls in accordance with the Financlal Reportlng Standard appllcable In the UK and Republic of Ireland (FRS 102). I have no COnrnS and have come across no other matters in connection with th8 examlnation to which attention should be drawn in thls report in order to enable a proper understanding of the accounts to be reached. Signed.. Name Chrlstopher lan Walters FCCA Nuvo Accountancy Limited, Norham House, Mountenoy Road, Rotherham, S60 2AJ Date 10
SWINTON LOCK ACTIVITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Notes Total 2025 Total 2024 Income: Gifts and donations Charitable activities Investment Sncome Other Incom8 17,613 233,834 185 350,397 17.778 584.231 3,334 512,910 2,489 2,489 1.642 Total Inme 253,938 350,562 804,498 517,886 Expenditure on: Charitable activities 215.985 270.160 488.125 455,290 Net Incoming re80urces before transfers 37.971 80.402 118,373 62,596 Transfers between funds 10a (7,235) 7.235 Net income for the yearl Net movemenl In funds 30,736 87,837 118,373 62,596 Fund balances at 1 Aprfl 386,636 94,241 480,877 418.281 Fund ba18nces at 31 March 417.372 181.878 599.250 480,877 The statement of financial activlties Includes all gains and108ses racx>gnls8d In the year. All Income and expenditure derive from continulng activities. The statement of financial actfvttles also complies wth the wuirements for an income and expenditure account under Ihe Companies Act 2c. 11
SWINTON LOCK ACTIVITY CENTRE BALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 2024 Fixed assets Tanglble assets 42,548 47,757 Currènt assets Stocks Debtors Cash at bank and in hand 33,210 562,342 56.894 418.994 595,552 475,888 Creditors: arnounts falllng due withln one year (38,851) (42,788) Net current assets 556,701 433,120 Total aM8ts less current liabllltlos 599,250 480,877 Incorne fund8 Restricted funds Unrestricted funds 1 Oa11 Ob 11 181,878 417,372 g4,241 386,636 12 599,250 480,877 The company is entitled to the exemption from the audlt requirement contained In section 477 of the Companies Act 2006, for the year ended 31 March 2025. No memb8r of the company has deposlted a notlce, pursuant to section 476. requiring an audil of these financial statements. The Trustees acknowledge their responslbllltles for ensurlng that th• charlty keeps accounting records which comply wlth sectlon 386 of the Act and for preparlng financlal statements whlch glve a true and fair view of the stste of affairs of the company as at the end of the financial year and of its IncomSng resources and appllcation of resources. inGluding its incomo and expenditure. for the flnancial year in accordance with the rèquirements of sections 394 and 395 and which otherwise comply wlth the requlrements of tha Companles Act 2006 relating to financial statements, so far as applicab5e to the company, These financlal statements have been prepared in accordance wlth the provisions applicable to companies subject to the small companles regim8. The financial statements were approved by the Trustees on ................. 21 10. 15 S-.s. 5FcYxae Company Registration No. 05037431 (4760425,. rustee Trustee S.&. gLLiS 12
SWINTON LOCK ACTIVITY CENTRE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operating activities Surplus for th8 financial year Adjustments for: Depreciation of property, plant and equipment Decrease In stocks 118,373 62.596 10,557 9.496 135 (Increase) in trade and other rec8ivabl8s Increase in trade payables Cash from oporation8 Interest paid Nèt Cash generatsd from operatlng a¢tlvltle8 23,684 (3,917) 148,698 (15,037) 3,851 60,841 148,696 60,841 Cash flows from Invostlng actlvllles Purchases of property, plant and equlpment Interest received (5,348) (1,149) Net cash from investing actlvlties (5,348) (1.149) Cash flows from financing activities Net cash used in financlng aGtlvltles Net Increasel(d•cr•a80) In ¢8gh and cash equlvalents 143,348 59,692 Cash and cash equivalents at beglnnlng of year 418,994 359,302 Cash and cash gquivalents at end of year 562,342 418,994 13
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity inforniation Swinton Lock Activity Cenlre is a private company Ilmited by guarantee incorporated in England and Wales. The registered office Is Dun Street. Swinton, Mexborough. South Yorkshire. S64 8AN. Tha Chaiity is a public benefit entiiy. 1.1 Accountlng conVenOn The financial statements have b88n prepared in accordance wlth the Charivs Memorandum and Artides of Assc¢iation, the Companies Act 2006 and Accounting and RepcrtirvJ by Charities: Statement of Recomrnended Practice applicable to charities preparlng their accounts in accordance wlth the Financlal Reportlng Stsndard applicable in the UK and Republic of Ireland (FRS 102) published in October 2019. The Charity is a Public Benefit Entity a8 defined by FRS 102. The flnanclal statemants have been prepared under the hlstorlcal cost convention. modffied to include the revaluation of freehold propertles and to include Investment propertles and certaln financial instruments at falr Value. The princlpal accounting policies adopted are set out below. 1.2 Charltable fund• Unrestrfcted funds are available for use at the discretion of the Trustees In furtherance of their charitable objectlves unless the funds have been d88ignated for other purposes. Restricted fvnds are subject to specific condltion8 by donors as to how they may be u8ed. The purposes and uses of the r8Stricted funds are set out in the notes to the financial statements. Endowment funds are subhct to specific condiiions by donor8 that the capitsl must be maintained by the Charity. 1.3 Incomlng re8ource8 Income 18 recognlsed when the Charlty Is legally entitled to it after any perf0mnCe conditlons have been met, the amounts Can be measured reliably. and11 18 probable that Income wrll be received. Cash donations arè recognlsed on recelpt. Other donations are recL)gnlsed once the Charfty has been nottfied of the donation, unless perfomance conditions requlre defeffal of the amount. Income tax recoverable In relation to donations received under Gfft Ajd or deeds of covenant is re¢ognls8d at the tlme of the d¢)natton. Legacles are recognised on recelpi or othe[Se If the Charity has been notlfied of an Impending dlsirlbutlon. the amount is known, and receipt is expected, if the amount is not known, the legacy is troated as a contingent asset. Tumover is measured at the fair value of the wnsideration received or receivable and represents amounts recelvable for goods and services provided in the nonnal course of business. net of discounts and other sales related taxes. 1.4 Outgolng resources Resources expended are classified by their natural classlfication (e.g., staff costs, operating lease rentals, depreciation) and when relevant, by activity. Where Staff costs arKJ other support costs are not directly attributable to a activity programme, they have en apporlioned based on the proportion of stsff time or other relevant measures. 14
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the followlng bases: Boats 5% straight Ilne Fixtures, fittlngs & equipment 15125Q/o straight Ilne Leasehold Improvements Stralght Ilne over the remalnlng18ase term The galn or loss arising on th8 disposal of an asset is det8rmin8d as the difference between the sale proceeds and the Carng value of the a&%et, and Is recognlsed In net Incomel(expendilur8) for the year. 1.6 Impairment of flxed assets At each r8POrting end date, the ChaTity reviews the carrying amounts of Its tangible assets to d8ternlne whether there is any indicatlon that those assets have suffered an Impalrment loss. If any such indication exlsts, the recoverable amount of th8 asset is estimated in order to detemiine the extent of the impaimient loss lif any). Intsngible assets with indefinite US8ful Iiv8s and Intanglblo ass8ts not yet available for use are tested for impalrment annually, and whenever there is an indication that the asset may be impalred. 1.7 Cash and cash equlvalents Cash end cash equivalents Include cash in hand, deposits held at call wlth banks, other short-term liquld investments wlth orlginal maturities of thr88 months or18ss, and bank overdrafts. Bank overdrafts are shown wlthin borrowings In current liabilities. 8asic financial assets 8aslc financlal assets. which includ8 debtors and cash and bank balances, are Inltlally measured at transaction price includlng transactlon costs and are subsequently carri8d at amortised cost using the effectlve Inter8St method unless the arrangement constitutes a financing transaction, where the transactlon is measured at the present value of the future recelpts dlscounted at a market r8t8 of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilitS Baslc financial liabilitie5. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payTnents discount8d at a market rate of int8r8st. Financial liabilities classified as payable wthin one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective Inte$t rate method. Trade creditors are obligatlons to pay for goods or services that have been acqulred In the ordinary course of op8ratlons from suppliers. Amounts payable are classified as current liabilities if payment is due wlthln one year or les5. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subs8quently measur8d at amortised cost using the effective interest rnethod. 15
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) 1.8 Employee benefits and pensions The cost of any unused holiday entitlement is recognlsed in the perfod in which the employee's seNi¢es are r8C8ived. Termination benefits are recognised immediately as an expense vthen the Charity is demonstrably committed to termlnate thè employment of an employee or to provid8 termination benefits. The Charitys contributions to dèfined contributlon and defined penslon schemes for its employees are Gharged to the SOFAllncom8 and expenditure account In accordance wlth Flnanclal reportlng Standard FRS102 - 'Employee Benefits,. See note 3 for details. The assets of the schemes are independent of the Charity's flnances. Critical accounting ostlmates and Judgements In the appllcatlon of the Charity's accounting pollcles. the Trustees ar8 required to make judgements, estimates and assumptlons about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associat8d assumptions are based on historical experience and other factors that ar8 considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptlons are revIewd on an ongoing basis. Revlslons to accounting estimates are recognised in the period In which the estimate is revlsad where the revision affects only that Pariod, or in the perfod of the revision and future perlods where the r8vision affects both current and future periods. Pansion costs The Charity contrlbutes to a defined contributlon pension sch8m8 for the majority of its staff, and Is a member of a multi-employer pension scheme for one employee, provlding benefits based on final pensionable pay. As sufFiclent Information is not available to use defined benefit accountlng, the Charity accounts for th8 defined benefit plan as If It were a defined contrlbution plan. The cost of fundlng th8 pension is charged to the Statement of Financial Actlvltles In the year in whlch It was Incurred. Tha pansion charge for the year comprlses: 2025 2024 Contributions to defined contrlbutlon scheme Contributions to defined benefit scheme 4.596 1,014 4,816 1,014 5,610 3,115 The Charity has been advised that Should there be a withdrawal from the defined benefit scheme. the Charity, as at 30 S8Ptemb8r 2024, would have a debt on withdrawal of approximately £1,392. This is not provided within the accounts. Thls figur8 is calculated on a solvency - or'buy-OUt' _ valuation which is the statutory basis for calculating an employerfs debt on withdrawal. The debt on withdrawal is the withdrawing employerfs share of the difference b8een th8 Sch8me's assets and the Schem8 ACtUaS estimate of th8 amount an insurance company would charge to take on responsibility for paying all of the ben8flts due. 16
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable activities 2025 2024 Stsff costs Sessional tutors RedundancylDBS Boat costs Boat repairs costs Travel Activitles Training Volunteer costs Telephone Computers and sofbware Moblle charges Refreshments Rent Water rates Business r8t8s Security Gas and electricity Elactrlclty - r8v8rsal of prior year accruals Printing Postsge Offe supplies Photocopier costs Payroll and other $8rvic8s provided by Independent Examln8r Professional fees Contributions Equlpm8nt Repairs and new818 Cleaning Premls8S 8XP8nses Bank charges Depreclatlon Bad debts Insurance Qualifications 267,204 67,319 1,844 6,677 34,763 3,665 6.305 2,739 1,928 3,842 8,399 80 12,703 11,989 726 499 1,362 4.110 284.635 43,020 6,684 9,279 2,424 27,105 3,188 2,187 1.982 165 25,432 11,881 356 216 608 7,007 (9,279) 1,281 1,051 123 813 659 1,415 1,104 3.216 662 1,231 400 150 1,724 14.108 1,371 1.023 1,127 13,527 489 8,770 2,659 1,212 2,830 1,107 9.288 154 6.146 413 484,37S 453,640 Govemance costs Independent Examlnation fees 1,750 1.650 486.125 455,290 Analysis by fund Unrestricted funds Restricted funds 215,965 270,160 162,812 292.478 486,125 455.290 17
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees Other than as noted below. none of the Trustees (or any persons connected with them) reIVed any remuneration durirKJ the year {2024- £Nil). Also, none of tha Trnst88s were reimbursed any travelling expenses (2024- £NII). One trustee was reimbutsed for volunteer expenses during the yèar, totalling £144 of which £144 was donated back (2024: One trustee: £201, of whlch £201 was donated backl. Employee• Numb•r of omployees The av8rag8 rTh)nthly number of employee$ durtng the yearwas 8 (2024 11). 2025 2024 Empl(yrnont coBts Wages arKI salaries (including Employerfs NIC) Employerfs pension contributions 261,594 5,610 267,204 278.804 5,830 284,634 No ernployees had employ80 benefits In excess of £60.000. Tanglble flxed assets Flxtures, flltlngs & Leasehold equlpment Improvements Boats Total Cost At 1 Aprll 2024 Addiilons Disposals 129.096 47,170 678 176,266 5,348 4,670 At 31 March 2025 129,096 47.848 4,670 181.614 Depre¢lation and Impalmenl At 1 April 2024 Disposals DeprKiation c*targed In the year 99.254 29,255 128.509 4.974 4.649 934 10.557 At 31 March 2025 104,228 33.904 934 139,066 Caryng amouni At 31 March 2025 24,868 13,944 3,736 42,548 At 31 March 2024 29,842 17,915 47,757 18
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Debtors 2025 2024 Amounts falling due within one year: Trade deblors Prepayments and accrued incomg 25,630 7,580 49,183 7,711 33.210 56,894 Credltors: amounts falling dua within on• year 202 2024 Other t8xation and social security Trade (dItOrS Other credito Accruals 8nd deferred incom8 8.022 10,474 6,186 14,169 5,801 17,533 5,847 13,587 38,851 42,768 19
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10a Restricted funds 202412026 The income funds of th8 charity include restricted funds comprlsing th8 following unexpended balances of donations and grants held on trust for speclflc purpos8s.' Movament In funds Balance at31 March 2025 Balanc• at 1 Aprfl Incomlng Resources 2024 rosources expended Transfers Access to Nature Bright Waters Foodbank Donations DWP Hampers National Lottery Community Fund BBC Chlldren In Need violen Reduction Unlt Mindfest - Foodbank VAR - Mental Health VAR Soc- Capital RMBC - Youth Worker VAR - People In Need SYCF - Soclal Prescrlbing - Extension RMBC Youth Club King's Coronation Grant - RMBC pcc VAR - Christmas Hampers CLF Fund For Utilities GW Taxis to be reclaimed from LA Rotsry Donation - Men in Sheds Christmas Hampers 2024 Smiles for Miles RMBC Short Breaks RMBC Universal Youth Work Family Hubs St James, Place Motorway Comms Community Connett- Lottery Capital New Building Millionaire street Pn'vate Donation 7,128 850 696 350 67,453 4.212 5.225 691 (911) 2.750 128 2.000 86 (1,188) 5,940 850 454 350 (242) (69,559) (6.486) (1,425) 1328) (12,076) (7501 (128) (2,000) {57) (800) (142) (2,586) (63) 2,106 2,274 3,800 383 10,209 2.778 2.000 142 357 63 100 {77) 3,000 2.229 100 77 (3,000) (5.000) (30,500) (7,000) (8,000) (9,205) (6,536) (495) (63,473) 5,000 30,500 7,000 7,200 12,500 10,000 525 89.599 25.000 100,000 50.000 (800) 3,295 3.464 26,126 25.000 71.192 39,685 (28,808) (10,315) 350 562 270 160 181878 Information regarding the nature of the funds is given on the following pages. 20
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10b Restrfcted funds 202312024 The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movement In funds Balance at31 March 2024 Balance at 1 Aprll 2023 Incomlng Resources fe8ource8 expended Transfe Access to Nature Brlght Waters Foodbank DonaUon8 DWP Hampers National Lottery Communlty Fund BBC Chlldren In Need Violence Redudon Unlt MirKlfest- Foodbank VAR - Mental Health SYCF - Social Prescribing VAR Soc- Capital RMBC - Youth Worker Christmas Meals for Kids VAR - People In Need Julia and Hans Rausing VAR- Open Arms Funding SYCF - Social Prescribing - Extenslon RMBC Youth Club King's Coronatlon Grant - RMBC CLF - Ken Wyatt Feed The Children (LF- Gina Monk Feed The Children CLF - Stuart 5ansome Feed The Childn CLF - Virtoria Cusworth Feed The Children SYCF - Key Fund pcc Men in Sheds VAR - Christmas Hampers Restricted Donation for a Family CLF Fund - Selection Boxes CLF Fund For Utilities GW Taxls to be reclaimed from LA Rotary DonaOn - Men in Shed8 8,315 1,100 581 350 33.894 4780 6650 691 12,274 {1,187) (2501 7,128 850 115 350 67,453 4,212 5,225 691 {911) 245.551 9,997 {222,698) {10,5651 {1,425) 10,706 <13,1861 3,500 126 635 2,000 9,784 4,991 3.926 (750) 2,750 126 (635) 2.000 {9.810) {4,991) (3,840) (7,525) {358) (250) (250) {250) (250) (2,499) (6,375) {188) (4.937) 120) 153) (110) 177) 86 7,200 325 142 250 250 250 250 2.499 6.732 357 5,0(K) 20 53 210 63 100 (77) 3.000 3,000 282 065 292 478 21
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Restricted Funds - continued Access to Nature A legacy project with the outstanding balance relallng to annual depreciation in relation to part funding of our fully accessible wide beam boat known as Spirit. Bright Waters A proJeGt set up to provide boat trlps for childr8n wlth disabilities. Foodbank Donatlons Donations specifically restrlcted for the purchase of food for food bank donations. DWP Hampern A grant provided by DWP to RMBC dlstributed by Voluntary Actlon Rotherham to provlde Christmas food hampers. National Lottery Community Fund A new three year project commencing In June 2021 in relation to vulnerable adults Wrk, boat tralnlng and volunt88r Cowordination. BBC Children In Need A three year project wthich commenced In June 2021 initially to provide an activity club to take plac8 during term tim8 after school, together wlth a provision for actlvity packs for childrenlyoung people during the school holidays. The funding has subsequently been r8dlr8Cted to fund our term-time Youth Club known as'The Base, on Thursday evenings. Violence Reductlon Unit Fundlng tobvards 8 pilot youth club to be held in centre to reduce anti-wclal behavlour and knlfe crime. Mlndfest - Foodbank Funding raised locally by Mlndfest towards our food bank which serves our ¢llents and the thal communltles. VAR- M•ntsl Health Funding for three years to provide activlties for people to access that are struggllng wlth their mental health and WlIbeing. SYCF - Soclal Prescrlblng Part of the social prescribing pilot scheme, we were inltially to operate under the 'blue scheme, due to our project originally being water based. H¢)wever, the referrals received included green activities based centre. VAR SOC - Capital A grant towards the purchase of our new outdoor classroom. RMBC - Youth Worker Funding to centre for a youth Vrker to engage with children and young people over the vthole children and young people's delivery.
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Restricted Funds - continued Christmas Meals for Kids £1 K received towards Christmas meals for kids and other assodated costs during winter. VAR- People in Need VAR originally intended to supply luxury hampers to give out to food bank recipients at Christmas. hOVer the plea for donations did not re1ve enough sUPPOrt to make this viable. Instead it was decided that we might be better placed to utillse these funds and it has been agr88d that this wlll b8 used wholly for the deliver of our foodbank. Julia and Han8 Rauslng We bid for a grant from the Julia and Hans Rauslng trust, thls Is short term funding from January 2023 to June 2023 to provide addltlonal food, salary and costs associated wlth the same to support our food bank programme. VAR- Open Arnis Funding Funding for warm spaces and information sharlng for those struggling with the cost of Ilvlng crlsls. For short term delivery to around May 2023 SYCF- Social Prescribing Extension South Yorkshire Communlty Foundatlon social prescrlbing extenslon, 12 W8k grant linked wlth boat trips. RM8C-Youth Club £8,000 to help dellv8r our Thursday night base youth club King's Coronation Grant. RMBC A grent of £500 for the King's coronation CLF- Ken Wyatt - Feed the Children Community Leadership Fund from Councillor Ken Wyatt - £250 towards the purchase of food items for CLF - Glna Monk - Feed the Chlldren Comrnunlty Leadershlp Fund from Councillor Gina Monk - £250 tolvards the purchase of food items for CLF - stuart Sansome . Food th• Chlldr•n Community Leadership Fund from Councillor Stuart Sansome - £250 towards the purchase of food CLF - Vlctorla Cusworth - Feed the Children Communlty Leadership Fund from Councillor Victoria Cusworth - £250 towards th8 purchase of food SYCF- Key Fund £2.499 towards equlpment items for the centre pcc Originally for delivery to schools in the area. however it was verbally agr88d by Jayne Senior and the PCC that delivery through our young peop18's work in c8ntre would meet the grant requirements. No direct schools work has thefOre been dellvered Men in Sheds A r8Strlcted donation for our Men in Sheds project 23
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Restricted Fund8 - continued VAR- Christmas Hampers Funding from local authorlty vla Voluntary Adlon R¢)therham of £5K, £4K to be spent directly on items for the hampers, the balance to be utilised towards staffing time. delivery. travel et¢. R8Strfctsd Donation for a Famlly A donatlon received for one specrfic family - restricted CLF Fund - Selectlon Boxes Balance of CLF money, totalllng £53, to be used for selectlon boxes for chlldren CLF Fund for Utilities Money received from local counclllor to provlde gas and electricity top ups where needed uslng balance of their CLF fundlng. GW Taxis to be reclaimed from LA Taxi cost5 incurred by a cllent. reimbursed by us. Intended to be daimed back through th8 local authority. however ultimately covered by our unrestricted funds Rotary Donatlon- Mon in Sheds R8Strlcted donations for the extension of the Men In Shads space at the rear of the bulldlng Chrl8tmas Hampers 2024 Grant to provide Christmas food hampers Smile8 for Miles An ongoing $trIcted Lottery-funded grant for ynuth work RMBC Short Breaks A restricted local authority grant for youth work RMBC Unlversal Youth Work Restricted local authority grants for youth work Family Hubs A restrlcted grant for work In the communlty St James, Place A restricted grant for M8n-in-Sh8ds I Sviinton Sheds Motorway Comms Restrlcted corporate donation from Motorway contractor to encourage reporting of safety hazards- used only to buy food for children Communlty Connect - Lottery A restricted Lottery-funded grant for boat, volunteers, and mental health projects 24
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Restrictsd Funds - continued Capital New Building A capltal grant to fund the 8r8Ction of an additional outdoor heated dassroom. This new space will provide much-needed capacity to support our growing work with famllles. It will be used for group sessions, one-tt>one support, and community activitles. Mllllonairn Stroet A postcode lottery restrlcted grant for any Charity purposes Prlvate Donation A donation from prlvat8 b8nefactor In recognition of Jayne Senlofs work to be used towards the alms of the charlty, wlth the utilisation of the fund belng reporled annually to the donor In addition to the above restricted grant funding, we also received donations that contrlbuted to the overall work by the centre In the year Includlng donations from CSJ, D and H White, and The Sllwell Rotary Club 25
SWINTON LOCK ACTIVITY CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Unrestricted funds - analysis of ra80rv0s 2025 2024 Fixed asset fund 38,226 38,606 Designated reserve - redundancy costs 33,395 28,362 Operatlng (free) reserves 345,751 319,768 417,372 386,636 12 Analysls of net assets between funds Fund balances at 31 March 2025 are represented by Unrestrlctsd funds 2025 Restrlcted funds 2025 Totsl 2025 Total 2024 Tanglble assets Current asselsllliabilities) 38,226 379,146 4,323 177,556 42,548 556,701 47,757 433,120 417,372 181,878 599,250 480,877 13 Remuneratlon of key managgment pernonnel The total remun8ratlon of kay m8nag8ment personnel was £128,344 (2024 £141.725). Th8 total remuneration of staff who are related partles of 1 key management personnel was £29,911 (2024 2 personnel. £37.924). The key management personnel {KMP) of thg charitable company In the year to 31 March 2025 include the Chief Executive Officer, the Children and Young Peoples. Service Manager. and the Admlnlstration and Intemal Accountant. The remuneratlon of the key management personnel is etnined by the Board annually. In accordance wlth the organlsatlon's expenses re-lmbursement policies, KMP recelved In lots1 £492 (2024 £596) for travel expenses incurred in the course of performing their work. 14 Operating lease commitments The charity has entered Into a non-cancellable operating lease for the premises it inhabits. The future minimum18as8 payTll8nts under this18ase are as follows 2025 2024 withln one year Later than one year but within five years 12,000 36,000 12,000 48.000 26