Registered charity number 1108639
Scartho Village Community Association
Report and Accounts
31 March 2025
## **Scartho Village Community Association Report and accounts Contents**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Statement of financial position|7|
|Notes to the financial statements|8|
## **Scartho Village Community Association Company Information**
## **Registered Charity Number: 1108639**
## **Principal Office Address**
Scartho Village Community Centre 26 Waltham Road Scartho Village Community Centre Grimsby North East Lincolnshire DN33 2LX
## **Trustees**
The following served as trustees during the year: Sallyann Cocking Jack Dalton Jade Dalton Michelle Dalton Neil Dalton Trudy Germaney
## **Independent Examiner**
Adrian Lovatt ACA c/o Meridian BPA Europarc Innovation Centre Europarc Grimsby DN37 9TT
## **Bankers**
Barclays Bank plc Victoria Street Grimsby North East Lincolnshire DN33 2EP
1
**Scartho Village Community Association Registered number:** 1108639 **Trustees' Report**
The trustees present their report and financial statements for the year ended 31 March 2025.
## **Principal activities and objectives**
The principal activity during the year continued to be to establish, maintain & manage a Community Centre (the Centre) to benefit the inhabitants of Scartho & it's neighbourhood.
Its aim is to provide facilities, in the interest of social welfare, for recreation & leisure time occupation with the aim of improving the conditions of life for those inhabitants.
In the conduct of activities, the trustees have had regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
Over the past year the trustee committee has been mostly made up from trustees moving into new roles within the organisation. Everyone has found their feet quickly implementing new systems and modifying existing systems to promote smoother management and growth of the centre. The SVCA and community centre are run on a volunteer basis with only out of pocket expenses paid to the trustees and helpers. Some volunteers work many hours over and above what might be expected to provide the facility for the community and special thanks are given to all who generously give their time.
In the current period the SVCA has lost a few of the smaller tenants that have either retired or activity has become unviable to continue. However, because of the new systems the slots so given up have been filled with new tenants and the centre is now operating far beyond previous levels of occupancy.
The SVCA continues to endeavour to help and serve the local community wherever possible. This year we have continued to subsidise the local bridge club, and have given the Cubs and Scouts discounted rates of room hire. We have also continued the charitable donation toward the ‘Scartho in bloom’ by sponsoring local planters.
The SVCA hosts a wide variety of groups & activities over the week aimed at most age groups within the community. From many different styles of dancing, different forms of martial arts, self-defence, yoga, Pilates, singing lessons, diet clubs, bridge club, bible studies to name a few.
## **Plans for future periods**
Moving forward the trustee committee plans to continue to open the SVCA up to more local groups building stronger bonds with the community than ever before. We are in current talks with a number of groups, including a religious group, which we hope will bring their activities to the centre.
2
**Scartho Village Community Association Registered number:** 1108639 **Trustees' Report**
## **Financial Review**
The Association made a loss for the year, principally as a result of exceptional but essential repairs to fire doors at the Community Centre, which cost £3,700. In other respects the financial performance was in line with expectations.
Revenue from hire of the Centre was in line with the previous year, and when added to interest on bank deposits generated total revenue of £25,434 compared to £25,649 in 2023-24. In each of those years the Centre was self funded through hire fees from users of the Centre. No grant money was received.
Because of the repairs mentioned above, expenses totalled £31,761 compared to £27,421 in 202324.
Despite an excess of expenditure over income, the year end position of the Association is considered satisfactory, with unrestricted funds of £43,739 at the reporting date, which equates to over 18 months' of running costs.
The Management Committee considers that 12 months' reserves is an adequate base for achieving the Association's objectives.
## **Structure, Governance and Management**
All trustees are required to be given a copy of the charities constitution which comprehensively explains the responsibilities of the role. Management trustees are elected at its AGM to serve until the following AGM. Additional members my be co-opted by the committee during the year to fill any casual vacancies.
When a new trustee is elected, they are also directed to the charity commission web pages for guidance, explanations and responsibilities of being a charity trustee.
The trustees hold monthly meetings to ensure the smooth running of the centre, which all trustees attend. All members are given the opportunity to add items to the meeting agenda for open discussion and decisions, actions are made from votes from the members then delegated and actioned as result of the vote.
All key decisions and spending are taken to a vote.
The chairman and treasurer each have a discretionary spend limit of £100 per transaction that can be used without committee approval. The trustees are quick to act on any maintenance and security issues that may arise in the day to day running of the Centre with everyone adhering to their specific role.
Training is provided for trustees to maximise efficiency within the role. We take keen attention to identifying and manging risks, for instance with security measures, and financial risk with regard to solvency and tenants’ outstanding payments.
3
**Scartho Village Community Association Registered number:** 1108639 **Trustees' Report**
## **Responsibilities of the Management Committee**
Company law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the Association as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis.
The Management Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Association and to enable them to ensure that the financial statements comply with the charities SORP 1985. The Management Committee is also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board on 10 January 2026 and signed on its behalf.
Neil Dalton Trustee
4
## **Scartho Village Community Association Independent examiner's report to the members of Scartho Village Community Association**
## **Opinion**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Adrian M Lovatt ACA, BFP Independent Examiner 10 January 2026
Europarc Innovation Centre, Grimsby DN37 9TT
5
## **Scartho Village Community Association Statement of Financial Activities for the year ended 31 March 2025**
|**Note**
**Income and endowments from:**
Charitable activities
Other income
Investments
**_Total_**
**2**
**Resources expended**
**Expenditure on:**
Raising funds
Charitable activities
Governance costs
**_Total_**
**3**
**Net income/(expenditure)**
**Other recognised** **gains/(losses):**
Other gains/(losses)
**Net movement in funds**
**_Reconciliation of funds:_**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
24,925
14
495
25,434
-
30,561
1,200
31,761
(6,327)
-
(6,327)
50,066
43,739|**Unrestricted**
**funds**
**2024**
**£**
25,225
-
424|
|---|---|---|
|||25,649|
|||-
26,461
960|
|||27,421|
||||
|||(1,772)
-|
|||(1,772)|
|||51,838|
||43,739|50,066|
6
## **Scartho Village Community Association Statement of Financial Position as at 31 March 2025**
|**Note**
**Fixed assets**
Tangible assets
6
**Current assets**
Stocks
Debtors
7
Cash at bank and in hand
8
Total current assets
**Creditors: amounts falling due**
**within one year**
9
Net current assets/(liabilities)
**Total assets less current liabilities**
**Creditors: amounts falling due after one year**
**Total net assets or liabilities**
Unrestricted funds
10
**Total funds**|**2025**
**£**
311
-
928
45,350
46,278
2,850
43,428
43,739
-
43,739
43,739
43,739
**Unrestricted**
**funds**|**2024**
**£**
-
**Unrestricted**
**funds**|
|---|---|---|
|||-
1,525
50,191|
|||51,716
1,650|
|||50,066|
||||
|||50,066
-|
|||50,066|
|||50,066|
||43,739|50,066|
Neil Dalton Trustee Approved by the board on 10 January 2026
7
**Scartho Village Community Association Notes to the Accounts for the year ended 31 March 2025**
## **1 Summary of significant accounting policies**
## _**Basis of preparation**_
The financial statements have been prepared under the historical cost convention and in accordance with the 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.
## _**Income**_
Income if included in the Statement of Financial
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
## **Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
## **Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
## **Contractual income and performance related grants**
This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.
## **Donated services and facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
## **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
## **Income from interest, royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be measured reli
## **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
8
**Scartho Village Community Association Notes to the Accounts for the year ended 31 March 2025**
**2**
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Governance and support costs**
Where incurred, support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
## **Tangible fixed assets for use by charity**
Assets are capitalised if they can be used for more than one year, and are recorded at cost. Assets are written down over their estimated useful lives.
## **Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
|**Analysis of income**
**Charitable activities:**
Allotments
Artiez (Cheerleading)
Bible Studies
Bridge
Dance Exams
Dance in partners
Diet & Fitness
GKR Karate
Gold Buying
Keep Fit
Kick Boxing
Messy Play
Model Boat Club
Other hire income
Parties & Fayres
Pilates
Polling Station
Scouts
Tai Chi
Yoga, meditation
Zumba
**Trading activities:**
**Other income:**
Membership fees
**Interest income**
**Total Incoming resources**|**Unrestricted**
**Funds**
**2025**
**£**
-
678
189
2,029
240
7,058
516
912
105
772
6,156
-
20
146
240
2,555
640
1,226
-
638
805
**24,925**
**0**
**14**
**495**
**25,434**|**Unrestricted**
**Funds**
**2024**
**£**
279
3,684
402
1,616
198
4,824
528
713
214
695
5,014
558
22
154
208
3,051
-
1,185
281
1,030
569|
|---|---|---|
|||**25,225**|
|||**0**|
|||**0**|
|||**424**|
||||
|||**25,649**|
9
**Scartho Village Community Association Notes to the Accounts for the year ended 31 March 2025**
|**3**
**Analysis of expenditure**
**Expenditure on raising funds:**
Advertising and PR
Alarm system and security
Cleaning & Waste
Depreciation
Donations and gifts
Fire and safety checks
Grounds maintenance
Insurance
Legal and professional
Light and heat
PRS / PPL
Rates
Repairs and maintenance
Software
Stationery, printing & postage
Sundry
Telephone and internet
Wages and salaries
Water
**Expenditure on governance**
Accountancy and independent examination
**Total resources expended**
**4**
**Wages and salaries**
Salaries and wages
Social security costs
Pension costs (defined
contribution scheme)
Other employee benefits
Average number of persons remunerated
**Expenditure on charitable activities:**|**Unrestricted**
**Funds**
**2025**
**£**
-
54
1,484
2,224
75
47
212
274
918
-
11,686
282
395
4,424
149
12
156
749
4,923
2,497
30,561
1,200
**31,761**
**Unrestricted**
**Funds**
**2025**
**£**
4,923
-
-
-
4,923
1|**Unrestricted**
**Funds**
**2024**
**£**
-|
|---|---|---|
|||-
853
2,016
-
34
47
255
886
160
10,305
120
371
614
-
167
-
719
8,981
933|
|||26,461|
|||960|
||||
|||**27,421**|
|||**Unrestricted**
**Funds**
**2024**
**£**
8,981
-
-
-|
|||8,981|
||||
|||1|
10
**Scartho Village Community Association Notes to the Accounts for the year ended 31 March 2025**
|**5**
**Trustees remuneration and expenses**
Remuneration paid to trustees
Remuneration paid to connected persons
Expenses reimbursed to trustees|**Unrestricted**
**Funds**
**2025**
**£**
-
100
810
910|**Unrestricted**
**Funds**
**2024**
**£**
-
8,981
-|
|---|---|---|
|||8,981|
## _Remuneration paid to connected persons_
Wages and payments totalling £100 (2024 £8,981) were paid to Mrs Rachel M Humphreys, Community Centre Manager and Bookings Officer, who is related to trustees of the same name.
## _Expenses reimbursed to trustees_
Mr Neil Dalton was reimbursed for goods and services provided to the Centre that he had personally paid for, including sundry maintenance items and cleaning materials specific to the Centre. No remuneration or general allowances of any kind were paid to Mr Dalton or any other trustee.
## **6**
## **7**
## **Tangible fixed assets**
|**Tangible fixed assets**|||
|---|---|---|
|**Electrical**
**equipment**
**£**
**Cost or valuation**
At 1 April 2024
2,535
Additions
-
At 31 March 2025
2,535
**Depreciation**
At 1 April 2024
2,535
Charge for the year
-
At 31 March 2025
2,535
**Carrying amount**
At 31 March 2025
-
**Debtors**
Trade debtors
Prepayments and accrued income
**Cash at bank and in hand**
Cash at bank and on hand (including short term deposit account)|**Fittings &**
**equipment**
**£**
5,067
386
5,453
5,067
75
5,142
311
**2025**
**£**
-
928
928
**2025**
**£**
45,350
45,350|**Total**
**£**
7,602
386|
|||7,988|
|||7,602
75|
|||7,677|
|||311|
|||**2024**
**£**
607
918|
|||1,525|
|||**2024**
**£**
50,191|
|||50,191|
**8**
11
**Scartho Village Community Association Notes to the Accounts for the year ended 31 March 2025**
|**9**
**Creditors: amounts falling due within one**
Accruals and deferred income
**10**
**Funds of the association**
**At beginning**
**of year**
**£**
Unrestricted Funds
50,066
50,066|**9**
**Creditors: amounts falling due within one**
Accruals and deferred income
**10**
**Funds of the association**
**At beginning**
**of year**
**£**
Unrestricted Funds
50,066
50,066|**year**
**2025**
**£**
2,850
**2025**|**year**
**2025**
**£**
2,850
**2025**|**2024**
**£**
1,650|
|---|---|---|---|---|
||||||
||**At beginning**
**of year**
**£**
50,066
50,066|**Incoming**
**resources**
**£**
25,434
25,434|**Resources**
**expended**
**£**
(31,761)
(31,761)|**At end of**
**year**
**£**
43,739|
|||||43,739|
## **11 Legal form of entity and country of registration**
Scartho Village Community Association is registered as a charity in England, number 1108639.
12