CoJnpany regi51ntinn nurnI￿r.. 05021440 Coningley Community Lenue IA conipany limited by guurallleel Anniial Rcporl and FinanL1￿1 Slalvnxnls fnr thc Yeai" f￿(￿d 31 Dece7nbEr 2025 Ci)ntcntJ I ReFKIrt Ind¥petid¢nl Ekaniiii¢i 5 Ilepoil iaiLnK*it ol frinJiicial A¢iivilies Balwice gh¢rl Noies io Fitwjcilli Sia*ttieJJis 710 17 CottiR%k)' Comm¥Biti' Certtre TrustLes' Report 'I'IL' I1'ustee& iyho ore director% for Ilic piirpose8 of compfiijy Ioiv. PTe%Lnl the annual JYpoM tOEeilK*' Ivilli Ik. finaiici&l 5tstemen15 01.ihe ch3Ti13ble wrnpany IOT Ilie year ended 31 Decembei 2025. Ti'ustcex offjrcrs I'he trU￿¢¢S and officers %trving during lh¢ year and since thr year tnd ivcr¢ follow5. Triisi¢es'. Antiwllv I [¢s￿liv￿ad Jame% Willidms Ir¢si8Ned 20 Tr¢1)ruaiy 20261 Elitwi PaLkn,r S￿ve PeErs R¢i,d Lind5a), Pe#i'son Iiysigned 12 Ma), 20261 Judiih Martin (appoin￿(5 23 s¥pI￿liber 20251 Revd Kale Planl lappoinled 14 July 20261 Structure7 governanc¢ Ma￿agement The Collingle), C".omini)iiity Cenliy 15 d Lumpdny liniiird b), giiaianiec. It was inciiipoizlcd vii 2J Janudry 2004 and il bLcaille a rc&Tislcird Gliai'ily on 26 Apiil 2004. lis govcmuig docuinciil is its JJlLmoTandiim at)d aniclcs of as50cialion. Tlic iwme was cliaiiRtd fr<>in Thr ColtiiiKl¢y CotRcision¢ C¢ntr¢ 511 luls. 2018 iii oidci to emplus1￿ tli¢ puitM)s¢ ut thc IAnirc. OrganisfilioiifflslNicftire 'riie diiLCtors. ¥vtto llre olso the tn]steLS of tliL chority. m(*it ott A regular b&818 tt) Jlvieiv pmEre&8. Their nEmie% srL' SL't out on page l.'I'h¢ ViC￿T ot St N4i£hael & All Angels is an ex uiliLiU direLior. TIIL Bisliop ol. Byddloi'd and ChuiLhiYiiTdiii4 acling joiiitly, of Si MiLIvdel & all Angels e8ch nominale une Izuslee oiid tlie Cottiiigle!, Poiocliiol Chuirh C'i)uiicil noiiiiiiote liv() fiinhei. ti'U8tee8. 5 1i-Li%l££% 6tE sppointed rtpte%entfii# I comniiiiiity. All ITh￿¢¢5 are tully involved in ihe decisions ot. the chariry. I'he triisiees thJll lU￿eSS oihen¥ise dctLiThin¥d by ordinary r¢%oliilionl niimber ieli. A lle¥v Irkislec may be Appoinled b), ordiiiar). resoliilion provided the aptx)intTnent does noi Lause Ihg number oftrusi¢es tu exceed ieD. AII tru51ee5 ie¢¢iv¢ appropriate induction 3Dd tT3iDiDg in re%ptct Dl'IIKir role. Th¢ IriJsleLs, in addilioii to llie origintLI sub%cribiiig iiiembers, kre tl*e Jjietijbers ot the LI)rt)p￿)Y. I'hc'l-i115t¢cs ivork in ￿1b cottunittcc8 tor H]L Fil￿nce & KISL Propeny and Lalcring. Thc Cenirc ciiiploys a Cent￿ maLagcr. an udmittistraiive ￿stan1. hO￿keeping Staff cairtaker Its ￿ls1 with the day lo day opening and closing as ILe¢ded. Page I TYustLhes' Report Related PHrtie5 Th¥ C[￿ritY ha8 conlinu¢d 10 ivork iti paNile￿hIp ¥vith Brfjdfoi￿ Mclropolitan Disiri¢i Coun¢il, eotllD8le)' 1)CC ￿]d Ilie Lerds" DioLtian Buard of financc. Mfijorrisk.$ ffi1(Im￿•j¢TgeN[eNl ofilios¢ ris*s 'I"he priiicipiL I risk ol'the charity is Ihai ot noi se£uring lett￿ls for the ollices vacalcd by City ot'Brlldtord MDC ill Ju 2025, 3 ye#is belr)i¢ t1￿ I¢￿se %v45 eX￿cl¢d lu ¢nd. Sig*niliLai)l ad(lilioiial c051s of i11511TanLL' and J41isille5s Ralcs Lll now ￿'1jig is)ciirrcd. The trusiccs arL' conslatiily Inonitoring Ik OllEoillE Positson. Tlie trLlStees havc idcnlificd oihcr risks and regularly revie¥v Ihe miligkalioji olsuLII. Ohjci*ivos actiYi*ic3 ObjvLlJ Iiims ThL purposc of the ch&rily is to provide facilities and service8 for the people of Cottingl¢y and the n¢iJibtsi1il￿N)d Ihcrcat arid lo 0￿[￿te a corniiiunity ccnlte for that pwposc. All bFanches ol-thc locttl tottitttunitj, are encourk]ged lo (he CLnire. hibllL'b¢iieffli Tlie tyusiees confimi that Ihey have ￿t￿pIled il'iih the requiremellts of seclion 17 ot'the Charili¢b Act 2011 Iv hav¢ due r¢gai'd to the wiblic ben¢t)I guidance published by ilie Char¢ty (:oli￿11￿lo￿ ti>r F.nglaBd and Walcs. Aohitvements Ind pérforma*¢¢ Thruughuul thE yedT th¥ aclivities of Ihe CentsE hdve Lll)ttlitJued. The ed￿ri1)g is suppoited by stsff alld 51ud¢ii15 of BcLclicliffi school. 7.he trL%tee.% hllvc hEen Te4rye1￿nS Ihc usc Dt ihc ecntrc by TcSidCn￿ C.'nttinglcy. A Ctsmmunil), Dc¥¢lnpmcnt I￿)rk￿r i%'as eniplgyed in April and researclied the needs Ot- Ihe Coii)munity. f4eiv events look pknce, the majorit}. of ￿,]ll(li ariiaetcd addilional fuJ)ding. 'I'he Ilath, S¢qiien¢¢ daiicing and the 5dJool holiday sports rlub5 vcry popuIyT. The tril￿e¢S continue to be grateful to the wid inany Volujilee￿ havc ￿j8tcd witli Ihc day to day 0￿rat1(￿n of Ili¢ Leiiire. Pa8c 2 Trustee%' Repi)rt Finan¢i&l reyiew 'llie iinaiidiied IinunLial staieincnts sliow Ihe linanctal IransaLiiOnS for the Ye￿-. -Ile unreslTicILd surplus lor the JYW. aillsLS diiL lo th¥ gcnLrous support of ilie %wial Invesliiicni Busincss I%IEII in InakinE Ihc loans inicir%l fxc toi. an iiiually rLviewed periud. Lurreiiily runiiiiig Ihrougli 2026. Iiilcrest ivould liave been char&ied undeT IIK lernis (>f Ilie nll£iT)al ugtccmcnt in ordcr otr £(I1 (}211121)211 £64.X121. (:it)? of Flrlldford MDC. VllCAled Ihc nfttccs iyiihout cDtry'lllF fjut the necessarv dilapidalioj￿ Ivork ￿ld rnade o ierinin￿iotl paynieiji of £81,UVO' this desiEJ)aied by Ihe ilxJ￿eeS for tlicc dilapidaiions. cnd ot. Ilic finajicial ye¥r work 51art¢d rcl'iirbsshtncnl biil Ihl surplii& caiyied lurw'aid, Wds £73,268. Due 10 incuTTIli￿ ovediead expense% on lh¢ empty pro￿Tty an opei?ting deficit of 17,8118 resullLd OVLrall UJiYc%l1'id¢d Re%eJveE have l*en IY51dl¢d IV show s¢panil¢ly Ihose ivhiLh dly iYpreseniLd by opejuiional and investni¢nl oss¢1S, 'Iliis g4vc4 a ¢leai' pirscnlalion oflrcc rcscivcs aV￿lIahIC foi'gcllci'al puii)ose8. 'I'he ￿tuTe look5 challengiiig. parti￿11arIY it no usc is fO￿d to gcncrdtc Incon￿ trom thc ofticcs. The Social Investment Busillesg ISIBI aTe looking IQ TestTuclur¢ IIK lowjs whiLh ivill givc a long Icrm benefit, bul 11,lJich w511 liavc a s]Mhrt tenii negativt impact ii'hich add8 10 that c￿lI1¢￿S¢.. The Iri]siees' 2im is 10 hold a Tc$e￿e of rash and IKI 455cts cquivalcnt lo 6 Tnollths overhtod5. 'Ihis will not k achicvcd ujilil ijicome is gen￿ated sU￿ille￿I io t))ea Ihe origittal cotnmiimenis in servtLItl8 Ihe borroii'iiiE. Indemnity 1115Ut8nce lli¢ charity paid in511nJice pr¢iiiiitms lo indefflnily Iru51e¢s froill any loss arising Irom neglect or defaiilt5 of Irus1¢¢5 or slaIfand ati). co1jseqi￿llt loss. ftsr fLlture periods AIHI.f olpJ¢crtv¢sl¢)rftsiMreperffvl$ Onc or morc tenants arc sought tor the otfice space. Neil. 4rlivilieS will be introduced lollowing conliiiued r¢sedi'cli 4unongsl tlie local Commuiiiiy Use￿ truin lurihei. afjeld. The rLstructurin8 fJiiiE ncial atraThgcrnents with %lll will rc.wlt in the rcduclioj) of aDniial.suiplu.4 incotnc ft>r loati repaj'tnellts i¥hich it is hoped ivill upett doors for futlding sire*llns to bc bcrtcfitt¢d fro 'Ilii£ rciiort lia% been r>Yepated itl #¢LordanLc M'illi t1￿ 5p¢iial provis¢uns rcl¥(ing lo compdjiiey subjeci lo Ilie %mall ¢tsinpanies T¢gitll¢ %viihKn Part 15 ofdic Cotllpanics Act 2006. l-lie annual irport il'as approved by iht th15ttts ofik iharily on 15 July 2026 and stgncd on ils brliaifby.. Bi'iaii I'aTker C.l)airmatt and irus*e l)age 3 Cattt#gk) CathmyBIty' CE¥stre IndL'pendent F.xMminLI-'x Repui-t t() the tT115tees of Ctstlin#ley Community Centi'e ('the CrAnPA￿y. j l Teport 10 tlie cliaiily Iruslccs ot] my ex￿￿1￿￿tion of Ilic accounts of the iharily for t1￿ year eJ)ded 31 DcLxmb¢r 2025 i¥liiLh arL SLI out oli paBLS S lu 17. Rt5ponsÈbilitits artd basis of report As thL ¢lini'ity'8 irnsiecs of tlie Coinpony (glld also its directors for lh¢ pl14￿￿eS of ¢oinpany laivl you are IESPOtlsiblc toi. thc prepardiion ol'ihe ￿C￿linIS in accordance willi the requii'emEnts ol'thc Ci>rnpanic5 Jici 20061'ihe 2111K) Act'l. FtaviJ)g 5alisfi¢d Inyself that (he coiiiiis uf the Cornpaii}' are iioi reqiiired to l?e aiidilcd iiJid¢r Pail 16 ofilr 2006 Acl lid ai'c cligiblc toi. indcpeiidcnt cX￿mInall￿n. l Tetx)rt ill TCSPCft of my cxamirtation ot yOL)r charity'% iTrCCf>Ullt* a% catsitd iiut iind¢r s¢ilion 145 r>f I1￿ CILviiies Aci 2011 I'the 201 l Acl'l. In Larrying oul my ¢AiSlllSDali()ii I liave fulloiyed Ilie DireLtion8 giveii bv Ilie CharLty Colmni￿l0￿ under %¢ctioll 14515llbl (It'ih¢ 2011 ACL Jndependenl examinei"8 stgfEmont Since the Cotlip￿ly'Y gross it)L￿11)C exceeded £250.000 y4)ur exaiiiiii¢r inu51 be k Jiietjiber ora body lisled in seclioti 145 ot'llie 2011 Act. I confirm Ihat l um quglili¢d lo undertoK-e the cxfjminlllTOii ￿taUS¢ T Qni a mcnikr of 7CAEW. which is oiie of Ihe listed bodie& I hi1Ye ctsiiii)leied mv exomi11gtJDn. I coiitiim tli41 no Iiwtter% hav¢ conie lo my att¢Jilioii in ivnn¢¢iion wilh 111 exdininmtiun Lyiviiig n)e cause tu bEJieve'. l. accoiinling records ￿[C not kept In IE5IKCt of Cottingley Commukity Centre as requircd by section 386 of the 2006 ACL or 2. thL' do iiot ￿0rd wiui Ihvse reLords: or 3. Iht a¢LounlS do noi cojiiply iviili the aCLOUttlit)g requirements of section 396 of the 2006 Aei oiher ihaji arty ex￿￿]￿aliV1E. UT 4. the accounts have iiot k¢n prepgTed in a¢cor(lane¢ witli the ineiliods and principlc5 of Ihe Stat¢in¢nl or Recointtitiided I'raclice for accounting aiid TCPOtliiig by charillcs ltsppli£8blc to cknrilics pirpa¥iiig thciT accovn15 in accoTdun¢¢ ¥vith the Financiol RerK)rtit)g Standayd appliLable in It￿ UK kepubliL ol'lt¢lund lTr'KS 10211. I have Jjo cotteei'J55 have coni¢ actu%s iiiall￿3 111 LuiJiJeLIIDn with cxaniiiMITOli 10 which #Iltjili￿j %kniJld bc drawn in tliif ripoit in ordcr lo unable a PTop¢r iind¢T%ifjndinE of Iht acc()unlg lo be rcaclicd. ik C wilL￿￿k fcA liide￿I)delI1 I￿￿mIller WaL%OlI BuLkl¢ Liiiiil¢d iITadfoTd 15 July 2026 Pa¥e Ctstlingley Ci)MMvoity Cent ,8tatenJ¥nt ()[ financial Activities fvr tbe Year Ended 31 Deeember 2025 Ilni'f5ti'tLled funds Restricted funds Tot#1 2025 Total 21124 D2sign2tod Note fr(L'¢rtne aknii from 61,928 10,67 2,234 124.1)68 82.8Y6 28,700 101.2Y8 2234 93,846 2.059 IS4.535 102.621 1,250 Inve8lmeni8 124.0(?8 82.896 81.0110 l)IhLr iii¢omc 81,000 TotAI itscom0 tndowments 142.928 219.868 28.700 391,496 154,311 Lxpettditure Cliarithljle activitie5 1722921 1243.7281 110.Q961 1326.1161 (299.3521 Nei incoiiiellcxpL'ndiliire} Trai]EfcT￿ heliveen funds 70.636 1.198.926 123.860} 1728.¥541 18.604 1470.0721 65 J80 54.959 rqct illovcmcnt Lil Iiillds 1.269,562 (752,7141 1451,4681 65,380 54.959 Total fund% bn)iiEht fr)riYord 758,366 475,622 1.233.988 1.179,021) Total tur¥Js caiTicd t()rward 1,269.562 5.652 24.154 1,299.368 1.233.988 Tlie fiinds bJruk(bivn foi'2025 is iii iioie 18. Tlic nores on pog¢s 7 10 17 troi￿1 iDleyal parl of Ilrse finpnciul siiiaiieiTrts. l>age 5 CfjtEiEgky' CrFffiERUKTEfj' CeHtTe (RcRi8tratii)n niimher: osn21440} Balance Sheet as At 31 December 2D25 2024 2024 Note Fixed g$$rf$ Tangiblc assct5 12 2.197,211 2.IY9,843 Siucks 1,126 55.73(> 112,130 1.064 84.783 93.305 D¢l)loi Cash ai bank and in hand 14 169.192 17Y.152 C'redifi>r%: Amuui11s f#lliiig within i>ne ye*r 15 Net turrtnt assets 31).654 35.062 Tutal le55 Lurrcnt I1￿bIlitIeY 2.236.865 2234,905 LrL'ditor5.' Amoullls falliu¥ duc after lliDre yeRT 16 1937.4971 11.000,9171 Nel a55¢15 1,299.368 1.233,988 Resli'icieij fLillds 24.154 475.622 IIDr¢slrictod EncO￿e fuDdy UnTe5trict¢d fupd5 1,275,214 758,366 Totfil funds i¥ 1.299,368 1,233.988 Foi Ihc linancial year cndinE 31 DeLcmb¢T 2025 thc charity was cniilled 10 exthnption from audtt undtt section 477 of the Cojnpanies ALt 2006 rLialU￿ lo ￿1￿[ cojnpanies. ViT¢CllfS'lfSPQn5ibiini¢s'. -llic t￿cT￿￿T$ have nol TCqUiTcd Ihc chaTity lo ohtain an audit nf accoun1% foT IhE yeaT ill qUC%tion in UCeOFdLltiee wid) seciioii 476; The diteLtur5 aLkniowledLie ilieii" Tespojisibilities fur LUtnplyin¥ ivith Ilx requiretneiits of lh2 Acl with Tespect aetounllttE ILctsrds atid tlie p￿ParatIon of accr>unts. The blal¢tllenlS on pgg¢s 5 Iv 17 iyesr approved by th¢ IL'USl¢t5, an(t wihthristd for ISS￿ vn IS July 2026 art(J 55gncd oll IhciT bch￿l1-hy'. Aniliony FILs%elivood Trusie¢ The notes on p8g¢5 7 10 17 fol￿7 inlegtul PgTI oftliese financial stalemEnl& Pag¢ 6 Ci)ititt¥ley Cummttnity Cenlre Tr4otes lo the Fin*ncAxl 5txtLMe￿tS for the Year Ended 31 DeLember 2025 I'lic Charity is limil¢d l)y guaraiilec, incorpoi?tcd iii Lnglaiid and Wales, and cujisequcnlly docs iiol I￿V￿.￿l1￿C capital. Eacli ufthi b￿SEe￿5 is liablg to LUlltTibuig an ￿n￿ul71 iiot exceeding £10 lowards Ilie &¥ets' LI1￿1[Y th¥ eveiii ofr. liuuidatioii_ TIIc5c fIn￿1cl(lI sialemeThts iveie aiilhoi'ised for issue by the In)slee5 OE) IS July 2026. Tli¢ address o1'21s registered orrice is.. Cut1￿￿¥[eY BrAdford 8D16 IAL Sumtnsry of significant pccouDtinK policies k¢y accounti￿¥ estimates Tlie priii¢ipal 4¢¢ountinL poliLi¢s #pplie(l ui the pirpaT4tioii of Ihcsc fjnancial slal¢lli¢nls ar¢ s¢1 out belviv. T￿se tMJIiLiL% havc bccTh con3i.%lcnily applicd in all thc yeii P[C￿l7tCd. iinlcss oiheiTr¥isE ￿tated. St&t¢Tnonl of compliqnce The linaTrcial 5lal¢in¢nts hav¢ bEen pr¢pa￿d in accordanc¢ iyilh ALcoiinling ￿ld Rewrting by Churili¢s'. StalemeLIt of RcLOrnEncnded Ih-aclice applicahlc lo charitle% PTcpariD8 IhEir accounts in accordancc with the I'in3nctal RepDEhng st￿]dar￿ 102 Tlie Fi[￿2)el&1 Repontt)L Stal￿dard applicable iti the UK and Ilepublic rif ￿Ela]MI letreLiive l 3￿)UarY 2Q151 the {￿mpOnieS Acl 2006. 'I'lit cntlty Tnccts thc dcfinilion of a public tKnctit cnlity undci FRS 102. Basis of prepTrrAtion l-liv IiJiaiiLial slalen)tJJis have been prepRred ujider the hisiorical eost conveniiojj iti acLordance with applicable Unil¢d Ki71gdom A¢coiinling Slaiidards. A summary ot'ihe wiiicip81 ac£ouiiting ￿?￿1¢1cs. Ivhich have been applied consisl¢ntly, xLept iYhe]E noted. 15 Sel oiil bEIow. GoÉn2 tortter Ilie Iru%iees tt¥n8idei' th&1 lI￿re are ttt) mnterisl uiicert&itttic8 Akniit th¢ clioi'ity'8 ability to c(>iitilJllC 2oin£ coijcern r any signiliLani areas ofiinLYfiJinly thal alleci Ihe Lanying valuc Of.￿￿sselS kld by ihc charity. Tlje fjiiaiicial siaieiheiiis IJ>Jve beet) prepdred on ihe L*oiiig Loiicern basig and the irusiees [￿lieve ikni Iljis is appiY)priaie. FI￿ tTuslees rcgulorly iiiotiiloi. liquidity oiid Ixlievc tliat actlvilics cali bc siistsincd tor Ihc to¥csccablc tutuyc iii light ot. the continuing suppoit vf I'unde￿ Tlie tuiid¢tB r¢Lognist th41. 5inc¢ ihe s]iajoiily ot. Us¢r5 rely on dired VT indiTe¢i CJovcmm¢nt funding and given tkn cuiienl uncertoiiily 4iboiit Icvc15 Ot. Ikilijrc luiidin& events tnay OCGUT which 4r¢ outside Ilieir conlix>l a[￿ ivhich havL an adverse effect oil viability uflliv Lyrttre. Exemption frlim prepAring a ¢a5h tIow Statement The Lliaritv lias taken advartiage ofilie exempiion and ha$ Iioi included A cash floiv Slatrineni in these financial sl&ienients. NfTrSe5 to the Financial Statements for the Year Ended 31 DerembLJr 2025 Fund structure Uiii¢siriLied IJJ¢ume lun(Js are ¥eneral fun(Is iliai are availabl¢ loi. ihe liuslees, disLr¢tion in fuNli¢rance of I objLclivts ofiiie ch￿'￿tY. Resiricicd ittconiL luijds air Ilios¢ donaled for iise in a paTliciilaT area or for specific piirpoFL4 tlie of ivhich 15 restricted io ihat arell or purp(>5¢. Income Rnit trkdDWtntnt% All incgme i* tccogni%ed Dncc ihc chority ha5 CtJlitl¢iiicnl lo ihc incoiiic. il j8 PFobiL ble that thc incom¢ i¥ill bc Tcccivcd and tlie aJJ)ounL OF1￿ incoiiie receivable cart be measli￿d reliLibly. Voluiiiary iiiconie is received by way of donatiotts I￿1d gifts wid is inclulled in full in Ik siaiunent of finwici31 activilies vhcn Kcceivablc. Don&led %crvic¢s and facilitte% are included at Ihc value lo the charity ivhere Illi5 can be quantifjed. TJi¢ ¥alLK of s¢rvsc¢5 provi(kd b>, voliinleers ha5 lY)t been included. Gifts donated foi ￿sa)e included ds inwmiDg re5UUTLes iyiiliin aclivilies for ge1￿[alIng tunds wlien i1￿Y sold. i¥¥*inilJk Grants ivhEtL' enlitlcmenl is not conditional on the delivery of a $￿tifiC performon¢L' b). the ehai'ily arc recognI￿d IvI￿n ihe charity becolnes unconditionally ejitiiled to the grani. Cirants are recogni5¢d th¢ charity hJs an enlitlem¢nt to tli¢ ti￿dS and any conditlons linked io the grants have been mcl. WIKrc pciforrnartLC LoiidiliDJis aTC altacli¢d to t1￿ KTanl ￿ld aFC yrl li) bc A￿1. Ik iticomt is recognised as a liability includcd on ihc balancc sheci as det￿l￿d inconic io bc Til￿s¢d. Jrtvesih*NI Income from Inve￿￿¢￿ts is includcd iti tht )ear irt which li is re£civablc. Expe￿dIt￿re All crypcndilutc is rcco8ni5cd tsncc Ihcrc i5 B Ic8al QT COnStn*iivc obligalinn lo thai cxpcndiluTe, it is probable s¥til¥tTheni is lequi￿￿ ￿ld the ￿no￿At cart be Mel￿￿red i?liably. All costs aje allocaied io ihe appliLable cxpendittire hcadiiig Iliat aggirgale similar cosls lo Ihal category. WI￿re cosls calll￿1 be direclly allribiilcd 10 particiilar h¢Hding8 tlicy havc bcen allocated on a bo5is consisiciTri ivith the usc ot resources. with ceniral stall. cosls allocakd on the ba515 Ot. iiine spenl, aiid dei)r¢Liation chaiEes allocaitd uii th¢ portiun of lh¢ assyt's lis¢. Oih¢i' supwrt cusls are ¢illucaled bgsed ott the.%prct)d of 818ff Cliarilablc cxpcndiME cojiipriscs ihosc costs incurrcd by thc eli￿￿ty iii th¢ d¢liv¢ry of lis activities and se￿iC¢S for ils b¢lleliLiaries. It jnLlud¢s tA)Ili Losls Ilial c￿} be alloial¢(f dir¢Ll15' lo sucli aclivili¢s Iliuse wsls of ali indir¢ct J)Jlure I'axalioii Ilie cli&rily is coii.%ideted lo the le%ls 8et oul iii Parograph l .%cliediile 6 al. th¢ l.iiJaiJce Act 21Jlll llt)d therefo￿ il nieels th¢ dellnilion ot & charitable rompany lor UK COTPOTJtion t￿y PUTP05e5. Accordingly. the il). is pUlenti￿lI). ¢.Keiiipl fiojn loxdlion iii i&specl LTrfincume or capilal gains iELeived williin caleguiies Lovered by ChaplLI' 3 l>art I l ol. Ilic CorrM)ration Tax Aci 2010 01. Scction 256 of Ihc Taxaiioii ol. Cliargeable Gains Acr 1992. ro ￿1¢ that such iiicanic OT gaiii$ aFe applied cx¢lusively lu ¢harilablc purw%ts. Pagc 8 Cutting1￿ Commukkty Ce- Note5 to thL Finanei#l StxtenTrL•lIt5 roy tbL Ye#r Ended 31 December 202$ T#ngible fixed w$$¢t$ Individudl lixed 3ssEls initially reLorded ot Los1. less any subsiquvni aceuiiiulaled depreuTalion and subsequent LuiiiiilaiLd impainnLnl lo%%&%. D¢piwiiiiioii is piovi(led oil lilngible fiAed 055el5 50 a5 lo iYril¢ ojftk c051 Dr ViLliiaiivrt, less any eslimaled re5Liliial valuL. aYeT thcir expetled useftkl ecommic life as follo￿'S.. Ltllschold opcrntioiiAI propcrtics Str￿lehI IiiiL ovLr th¢ lifL ol'thc Icase Fixluies. liLtinbTS equiprnvni 20Yosiraiuhi line T21 llgible fixed asseis held for investa￿￿1 piirposes are carried al Ihe ti￿Slee5, valu&tioii aiid ntsi depre¢ioied. Tliis is d¢paiturc troiii thc ('Dinpani&R Act 20116 hnwev¢i' the Ini¥E¢S believe thai dcprccialing Ihc a3fL'I ivould noi give a true and fyir vieiv b¢¢aus¢ it is h¢ld for invesbn¢nl and not for¢onsumption. Stoek Siock is v&lu¢d ai tlic IoivcT Ot. C051 ￿ld cstitllaicd sclling pi'icc Ic55 cos15 to complelc and Kll. JftEr di* regard foi. ot>sul¢l¢ and sloiv iiu)ving 51oLk5. Cost l5 d¢l¢rniin¢d 11sing ili¢ fitsl-in, fitbl-oul IFifoi Government granf.5 GovemTnent 8rJnls are tEcognised based on the actrual ijjtrdel artd aTe measured at the tair valiie ot'th¢ asset received or reLeivdble. GFdnls are LlasgifiLd as rL[￿ling eit1￿r 10 iYYLJiiie or 10 asseis. Graiiis reialiiig lo r¢v¢nu¢ are r¢coEni%¢d in incojnc ovcr Ihc pcriod iii ivlucli Ihc rclaled cosls are rccogniscd. Gr8nls relating lo an D55elE s￿e iecognised over the eXp￿Cted ugeful Itle of the asset. WhEre pat1 vf M ¥ixni iylatijig to asset Is Ilet¢iYed, it is recogni%¢d d¢ferred itjcojne. Hire purcltnse and fwance leAses L¥ases iii ivhiLlJ siibslaiilittlly all tli¢ I'isk¥ dllLt r¢ivgrd% ul'i)¥iry)¢r.%liit> are r¢laiD¢d by tlie lessor arL Lla.%sificd LI￿[*1ing 1¢gs¢s. Rentals payabl¢ undeT O￿T￿tIllE leases aTe chaTsed in the Sth¢eTneiit of FÈiiancial Aciiviiies on a slTaight liiie bd5ts over tlje le&* iemt Vinart¢i•l in$trum•nts The Lh￿lY Only has, fil]￿LId1 dSSelS ￿ld fiJk￿lIa1 li>Jbiliiiey ut'a kijjd Il)*Ji qlldlify ds bdSiL findnLial instrwne￿Is. BasiL financial in%ttunicni8 arty iniliall). rccogni5ed al Ira2Jsactlf%ii valuc and subsC4iicntlv illcasiircd al Ihcii. s¢til¥iii¢iil vali￿. Cash ajid cash equivalents Cash cash equival¢Jils rotnpris¢ cash on liqnd aiid call d¢tKksilE, and oih¢r 3hort-lertn hiKhly liqiiid irtvesYmeJJis that atc readily cQ ii%iRg ihc effLCliYc inicrcsi rncihod. CottinElcy Commknnlt) Centre Nnles to the Financial Statement$ for the Year EndLd 31 DeL'ember 2025 ! donAtiOllS 4rbd Icg8rie. Ilni'estricled fynd5 Tvlal 2024 Dt¥l¥llAttd General Reslrictcd Donatiuns ￿)d legacies: 61,9211 l.i75 63.5U3 69.666 Giitsl% incliidiiw capital liiaiit makiDg tll]%is 9.095 28.7(X) 37.795 24.180 61.928 10.670 2&700 101,298 93,%4(? UnrtstrlctEd Ttbt21 Total GtRET7tI 102) FuJjdiaisii￿ e￿I￿S 2,234 2,234 2,059 UiirE$tritted futhds Cener21 Totfil 2U25 Toi81 2024 ljitc￿SI iuci¥ablL and simil4r inciJtM¢: icom¢ flvin ￿nIS 122,885 122,885 153.095 124.068 124,0611 154,535 6 In¢om¢ from ¢h#rltoble Actlvitles Unre$tricted fund Ttbtal Tot￿ C4¢nerAI 2024 Sales: rooni hire and activity income X2.¥96 112.891) 102.621 PagE 10 "CfFttRngley Community. CcRtrt Ni)le5 to the FiDaJJcixil.State]Jtcnls ftsr the Year Ended 31 DeLember 2025 7 Oth¢r UnrL)5triclcd Tothl 21124 D¢si%nrtttd 2fJ25 8).0110 1.250 81.ono 81.QIJD 1.250 8 kxptnditi]re chfiritablt &ttivlilt3 U￿rest￿￿tle￿ f￿17￿¥ e¥i¥natea Cenerxl Rcslritted 202S 2024 161,647 10.096 171.741 89,81.s 61.928 2,632 15¥.087 7,",32 61,928 2,632 Loan inleTesl l)epreeioiion 64.¥12 2,632 299..352 72,292 243,728 10,096 g .Npt Nei inceminE resoiirces fur Ilie year incliith.. 2025 2024 DcpTcLiaiion DFtixcd asscls Iiidtp¢iid¢iil ex411niJie¢s f¥ 3.300 3,140 10 I'rustets remunor8tlOll gnd e¥iell5es No Irti%lccs, nnT any cDnnccted with thctri havc recLived any Tcrnuncralion from the Qhaiity ditrinE Ihe ycar. No triislees I￿￿,¢ ieceiv¢d un! r¢imbiir3ed expcnscs oran) olhcr beThctits from Ihc churit) dur￿￿£ ￿le )'ellr. Coltingley Commuttit) Centre Notes to the Fin#ne3al 8tulLments fur the Year EndL.d 31 J)e¢embL￿r 2025 I I Stkff tost$ Ihe aggrcBale pa)'roll c05t5 Mrtr as follam's". Employment ¢0515 2025 2024 illJ(I etL' 17(5 cial scciirily costs Pciision co8¢ 1,210 2.516 494 18.689 97.445 ie nuinber ot. ￿rsO17S liiicludiiig senior lil￿nage17]ent / Icadership leeiiil empkkyed by the charity dwinE the year was 21124 No eniployec iyceived eiiwlujnenis ol'iiiore tliaii &60.(iOO dLII'jn8 IhL year. Tli¢ ioiol einploY¢e b¢n¢fiL% of th¢ k¢y m&nag¢in¢ni P¢iTQJllL¢I of tli¢ ¢hwtiv %v¢re INil12024- £Nill. 12 7'•llgiblt fixed a$5e15 lexsehDLd Lottg IcgFoh(sld ihvesimtht op¢rlltionAI roperty propErty Fixfui'e ritting¥ equtpThertt lotal AÈ l Januury 2U25 .926.163 lJ51.747 150,040 3,427,950 Ai 31 DeLenikr 2U25 1,926.163 1.355.747 150.040 3.427.950 Ai l J￿i￿ary 2025 Chargc l(TrrthL year Ai 31 Decetsiber 2025 1,078.067 2,632 150,040 1.228.107 2.632 1.080,699 150.04U -230.739 et book value Ar 31 DcLrTnl￿T 2025 1,92C),163 271,1148 Ai 31 Dcccmlxr 2024 1,926.163 273,fiXII 2.199.843 All Ilie1¢35elMkld property ift Sup￿rt￿F ￿M￿y1nds. slx)uld condttion8 not be odlicitd 10. The irnslces belit*¢ that the L￿st ol. long lea￿hOld itLV¢51ttL¢nls pmperty rcpir5cnts a fair Ma￿et valile. The vHlu¢ of Ihe long lea￿hnl4 opcraiional piiJp¢ity 15 llolv I%Tillen dowii lo ils eslimated ttkirkei vulul %¥liicli is con%idciid i() bc e4uiYal¢ni to lis value lo Ili¢ chaiiiy. I￿VIlle iioii eslablsslied the cwTrnt Intt)n￿ g￿￿le17t1On ivhi¢h can be sustained optraisng of thc pi'op¢rty. Pa8e 12 Cottingley COMMU￿1￿ Ceht le¥ to the FiD#llci#l Statementy fur thè VLbar Eniled 31 DeLLmber 2025 2025 2024 38.9",11 l().CTrOI 165 PrL'pay111¢1115 #nd accrned JJ￿Oi￿¢ Oih¢i" dcbiv 17,457 55.7.36 84.78_ 2025 2024 Casli ai bank 110.608 91.776 112.13 15 M?Ihik yeRT 202S 2024 TradL ¢r¢dilO l)Ilicr tLYali(>n aiid %ocidl ￿curity AcLiiials and deferred income 16.373 4.605 45,140 129,538 16,027 8.379 56,264 144,090 Lrediior5 one include5 Ihe iot)t5willB friabÈlKie5. on wfiieh secunty has been given by the th&TiIy: 2025 2024 63,42 l.ouns and knmiiwL?gs aTe ￿Cuted on tlie IoEpg l¢asehold pioperty. Coltingley Commontty CeRtre Notes ti) thL FinAneiAI Slati'ments for tbe Year Ei ndcd 31 DLcember 202$ 16 CrettiTtifs: fAltiTrg d￿t *ftir oneytAr 2024 t,￿,91., Creditols iunounls lallijig due efter Jiiore one year inelud¢s ihL' folloivin2 liobilili¢s, on i¥liiLlI %ecuriiy lias tL'Ln giTren by the ch8rity'. 2025 2024 Loa￿￿ lyorr()%ving% s¢ciir¢d oli ihe loiig lea5eliold piDpeny. 7nciuO¢d in the CTe<5ilors the lollowing aniounis Ou£ lliier mort ilian live PTS.. 2024 b3 Borrowings due after five ye&rs Loons of £45¥,00112024- £487,012) from Fttturebutlder8 P.ttglmd occrue inlere81 llt 6%and orc seeurcd hy o charge on all loiig leaseliold piopetiy ¢xcept Ilie M¢diLal Ceniir. R¢paym¢nls are spiead ov¢i' a period uf 25 yeais. Iiiieresl is ¢vrr¥'ntly b¢ing ivaivL'd on th¢5e14an% to thc clld of tht IcrEn. A loaii of £542.916 12024 - I577.3251 froni FuluTebuLI(J¢T5 F.ii¥land bellrs inlciL51 J.-ulurubuildeis fn¥laiid'5 .%laii(Jard Iv1¢ (Lurrently 6Y.I, 1% tepayuble VV¢T 26 yearo and is selura on thc Mcdical Cenlre. liiletesl is currently being waived on thcsc 108ns to 111¢ cnd of Ilic Icm). Other finaiieial ¢oMmilments Tlie ioiwiii1t￿jil belo¥¥' r¢lales 10 the loial fiiliire ijjinunum lease pa)'Jii¢nls uiiiler a JJon-Lancell&bl¢ opcrdiing lease. TIW Iolcil aiiiount of oihet financifjl ¢vmmilm¢n15 not pwvided in the financial slalLmcnts was £3.911012024- £3.7741. Opè¥%Yi*R IMès- ltssYJr 'rhe loial fiitiirt rnitiiniiiii) leL8c w¢eipt5 Irtnls ￿re1vable), for ¢oGli otthe folloiying pcriods.. 2025 2024 87.382 116.350 Laler tliaii (in¢ year not later Ihan fi¥e years 138,008 225.3 220,183 336.533 The conlitkg¢nt IYCO8nised 85 iiiconie durin8 t1￿ year ivas £122,88512024- £153.0951 Cvfliiigley C¥Thtr Noley to the Financial SthtemeDts for the Year Ended 31 DeLembei- 2025 B&lAllte #i Bal4nce at I January 31 InLUnllll¥ res0￿rteS RtwurcL exptnded DeLL'niber 2025 I'rxnsférs 2025 Ullre5trictEd funds GenLrdl 758.366 211).1168 {24.3,?2111 172¥.11541 5.652 tlesiwial¢(I Properly D¥siLin£il¥d urriLe dildpidaliuns 61.928 81.000 164,560} 17.7321 ,198,926 1.196.294 73.268 De5'iw￿le￿ 142.928 172.292) 1,198,926 1.269.562 Tot•1 unrostricted 758.366 362.796 1316.020} 470.072 1.275.214 Pmpeny HolTrday Clu￿ l Youth 470.072 2.(M)O 1470.0721 21,000 13.6O0} 19,400 Sun)Tn¢T Bllsh Warm Spaces PJ]rnls' g.TOUP Droiii 2,700 11,11801 11.0001 1500} 12,816} 820 1,000 1.40Q 900 2,184 5,000 Rtstritt¢d 475,622 28,700 110.0961 1470,072) 24,154 1.otal furtds 1.233.988 391.496 326.116 ,299,368 Ralxnce %t 31 Defefflber 21124 Balwnce at J￿￿lI￿rY 21124 R¢50Mrce5 expcnded rcsources UnrcstTILted fund CJL'IiCTal 706.79S 336.941 28f J701 758.366 R*stFtctd fyad5 Property lolTrda)' club% l Youth 8rA)rt8 ,kn L• 470.634 1,60Q 15621 19,6001 470,072 2,000 10,000 3,000 1,000 1,400 13,0001 Wunii Spaces )8￿111%, groiip 1,40 Kestrirted fiinds 472.2.34 17,37U 475.()22 Tutal fund5 .179.029 {29(),3521 1,233,988 ljagc IS 1)til￿g￿"Y Cthmmtt￿lfy Centrt Nvley to Éhe Fina￿claI StatLmeDts for the Ye#r Ell(led 31 December 2025 l)uring the y¢ar, UliTeE¢Ticled rescrvG4 liave been r¢%l8l¢d lo.%hTriY %etMralely lho￿ iyhicli arc Tep￿Te￿lcd by 0sKThlioJial 8iid Inve￿J￿¢At assets. l-his gives a clearpregentation of r¢*rves availsble for general purposes. 19 A￿&￿.51￿ of Rssws b+￿tett fvnds 'I'ot*l funds Al 31 Dcltmber UDre51ricted fiinds Dt51%liRted Rc51ricted fuJ]ds 'I'aiigibl¢ fixed 2,197.21 7),:.68 1()3.4201 19.17,4971 1,269,562 2.197.211 169.19: 1129,538} 1937.4971 ti.4.114 166,118} Crcdiior$ ovcr l year 'rolal nct 31 December 2025 5,652 24,154 1.299,368 lJnre$triefed Ke%tJ'ii'ted rund5 JI Vecember General 21124 Tangible fjxed asseis CuT¥t*l acgi CuTrent liabilities Cieililoib vv¢r l year 1.721).771 47U.072 .550 2,199,843 1144,0901 I l.OQ(J,9171 1144,0901 11.O(Kb,9171 Ti)lttl nei ￿￿¢15 a5 ai 3 1 D￿Cl￿be[ 2024 758,366 475.622 1.233.9811 211 Related partv transRetion$ During ilie year It￿ cliariiy iiiade Ilie followiiig related paily Iransaciioiis.. Revd Lindsay Pejrsoii, Patricia Smith, Steve Peer& Doug Threllall and Jan Ilesselwood RLvd Liiid58y Pearson, Palricia Sniiih, Slcvc Peers, Doug Thtclfall and Jan FIcssclivood w£re m¢m￿r5 Qfihe PCC of Sl Miihatl a￿] All Ang¢ls, Cultiiigl¢>' thriiughoui Iheir tei'iii ut. oftiLe. The PLC aT¢ Ili¢ b¢n¢ficial oi&n¢iE of the fre¢liold %ile r>n Ni'hich ihc long lea￿h￿Id piEiiiir% IopcTalional and invcslmcllt prapertic.81 .￿tand. Nonc of the fuiEtnenlioned Ldn delive perso￿1] bEnEftt frum theiT tiTr¥inbeiship ul- th¥ PCC. Al lh¥ b￿1￿7c¥ sh¥ei daic the movnl di1¢ t￿troM Revd Lindsay lJcar8OJL P￿TiCEd S11)ith, 8iev¢ Peers, Do15g'll￿tIIR]l tmd Jail 11ts￿lI¥00d %vas £Nil {2024- £Nill. Pag¢ 16 Cottingl¢y CDmmllttity Centre Notes to the Financial StsteMe￿ts for thL Year Ended 31 December 2025 On 13 March 2026. lh¢ chaiity cnlcTcd into an 3greetncnl with Social ItJVCslMcni BuSi￿sS Limi¢¢d lon ￿haIr or Fuknwebvildeis En¥landl io ain#nd th¢ iernis ufiiy existing loan ￿rangel7]en￿'. Uiid¢r th¢ teTm8 L)f this agreemejii. futurebutlders has agreed to iyaive u btgiiifitatti proJx)rtion of the ouislaiidiEJg lowi tkTrlanccs, atn(>urtiing In £724,725, Subject to cerfain condilionE. These conditions includc thE TCqUiTCTncnl lor Ik chaTity to ittarkcl 8nd %cll part (>f its prI)￿rty. Ihe McdicBI ('cntrL'. by I l Decexnber 202& with the De¢ pruL*eds appliÈil in￿[￿VIn£￿t ofthe ILl8n tsalJDce As thc £tgtcctn¢nt 1% conditsonsl oil future evell￿ adJU￿￿ent been fflgdE to thE fJnwL¢ial stai¢mtJJis for the yw eii(kd 31 DIccEnkr 2025. Page 17