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← West Marsh Development Trust Association Ltd

2025-06-30-accounts

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West Marsh Development Trust Association Ltd Charity No. 1112613

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Company No. 05480342

Trustees’ Report and Unaudited Accounts

30 June 2025

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West Marsh Development Trust Association Ltd Contents

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Pages

Trustees’ Annual Report		 " 2to6

Independent Examiner's Report		 7

Statement of Financial Activities		 8

Summary Income and Expenditure Account		 9

Balance Sheet		 10

Notes to the Accounts		 : 11 to 19
DetailedStatementofFinancialActivities 20 to 21

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West Marsh Marsh Development Trust Association Trust Association Ltd Trustees Annual Annual Report

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West Marsh Marsh Development Trust Association Trust Association Ltd | |
Trustees Annual Annual Report -
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, | ay
present their report with the unaudited financial statements of the charity for the year ended 30 Dow
June 2025. ; oo
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The trustees confirm that they have complied with the requirements for section 17 of the
Charities Act 2011 to have due regard to the public benefit guidance published by the Charity an
Commission for England and Wales. ne
REFERENCE AND ADMINISTRATIVE DETAILS ;
Company No. 05480342 :
Charity No. 1112613 i
Registered Office Co
West Marsh Community Centre on
Beeson Street .
GrimsbyN E Lincolnshire . .
DN31 2QH
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. mo
The following Directors and Trustees served during the year: a
W. Baker oe
A. Barber
N.A. Barber a
A. Clark
L. Hudson .
P. Singleton ve
R.W. Smith i
S.W. Webster ots
Company Secretary .
S.W. Webster .
Key Management Personnel roy
Centre Manager Neil Hudson Sy
Accountants .
AG Smith & Co Ltd Q
Chartered Certified Accountants . yO
Unit 8 Laceby Business Park .
Grimsby aan
N E Lincolnshire
DN37 7DP
Page 2 mo
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Page 2

West Marsh Development Trust Association Ltd Trustees Annual Report

Bankers

HSBC

55 Victoria Street Grimsby North East Lincolnshire DN31 1UX

OBJECTIVES AND ACTIVITIES

The purpose of the Charity as set out in its governing document are:

(a) To provide — in the interest of social welfare — facilities for recreation and other leisure-time occupation with the objects of improving the quality of life of the persons for whom they are intended, having need of such facilities by reason of their age, youth, sex, infirmity, disablement, poverty, or social and economic circumstances.

{b) To advance education for the public benefit by the provision or by promoting the provision of training and education programmes.

ACHIEVEMENTS AND PERFORMANCE

The Community Centre remains open 7 days a week with the weekend hours generally supporting sporting activity and community activities including birthday parties, christenings and family events. Over the years, the Centre has become a popular venue for the polish community to hold large events. On average, around 550 individuals attend the centre on a weekly basis, attending the wide range of activities, services and support on offer.

Over the last two years, the Centre has become a recognized “Warm Space” and has received funding from North East Lincolnshire Council to provide free hot drinks. This has been very popular with the community and very useful to the work of staff team, who make time to sit down with those attending and discuss with them what is going on in their lives. This has enabled us to identify and support and signpost a number of them to support around their mental and physical health issues. But for many the “Warm Space” for has simply meant reducing their social isolation simple by having somebody to talk to.

We also provide free internet and access to IT which some don’t have at home, or do not have the skills to use. As a UKonline Centre, we have been able to help them to learn the basics of IT - including their mobile phones.

Our weekly Food Larder in partnership with the We Are One Foundation is open every Wednesday from 10am to 1pm, staffed by our Food Co-Ordinator and a hardy bunch of volunteers. Attendees are generally supported every two weeks between benefit payments, and receive support in the shape of frozen, tinned & fresh food to supplement their benefits. Attendances can vary, but on average we see around 40 registrations per week, meaning we support on average around 100 individuals per week.

Alongside the food larder, HEY Credit Union attend to encourage residents to save even smalt weekly amounts. They also talk to them about low-cost loans linked to payments from their benefits. This has resulted in a dramatic decrease in the use of Loan Sharks who were very much prevalent in the area previous to the Credit Union attending. We also have the community Activator from the NSPCC in attendance who support and give advice on benefits and debtors. The worker works closely with our focal Citizens Advice Bureau in ajoined-up approach, and many residents have seen increased benefits or debt ; reduction/management being achieved.

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West Marsh Development Trust Association Ltd . . - Trustees Annual Report / , . Our Baby Bank goes from strength to strength and supports parents and families not only in the West Marsh, 7 | but across the whole of North East Lincolnshire. The Baby Bank is totally volunteer led and managed, and on - . . “ average supports around three parents a week — providing clothing, nappies, milk supplements and - equipment such as stair gates and push chairs. Although our Community Worker has secured some grant : - aa funding, the majority of the funding secured and donations such as clothing have been secured from our a _ volunteers writing to local businesses and through appeals on the Baby Bank’s own Facebook page. = . Over the last year, our volunteer base has averages around 25, with the majority supporting our ; environmental and growing projects. Finding volunteers in North East Lincolnshire remains difficult, but we - use a number of methos to try to recruit them. Our focal Volunteer Bureau advertise opportunities ona : : regular basis. Our Community Worker has established very good relationship with the Department of Work : - and Pensions and local employment organisations by attending job fairs. This has resulted in a number of an short-term placements, which have ended by individuals having gained employment. All of our volunteers are given training to match up the skills required, from using equipment in the garden to food hygiene a certifications. fo We are now in the third year of a service level agreement with the Refugee Department of North East Lincotnshire council, providing furniture, white goods and households items through its scheme. We largely : “ support Ukrainian refugees referred to use by the council but over the years, with the full agreement of the _ A council,which consiststhe supportof onehaspart-timebeen extendedworker andto include two volunteers,other nationalshave collectedand localandresidentsdeliveredin need.furniture,Our team,white a . goods and other items on over 70 occasions over the year. We have an on-site storeroom and use our highly CO, popular Facebook page or word of mouth to receive donations from the general public. a We continue to offer space for hire, and we have seen real success in this area during the last year. We have a established extremely positive relationships across the services of North East Lincolnshire Council. This has an seen health initiatives including the delivery of injections, smoking cessation classes, traffic consultations and ott the establishment of the Centre as the official polling station for the area. It has also seen the delivery of . Driver Awareness Sessions for individuals caught speeding. We have also increased the bookings by better advertising in our quarterly newsletter. All of these bookings have resulted in increased income helping to , - reduce our dependency on grants. a We continue to deliver our quarterly newsletter to every house in the area. As well as attaching a copy on to 7 - our social medial Facebook page, which currently has 3.4k members. Our Community Worker is the Secretary oo i of and attends every West Marsh Forward meeting . But the main consultation method we use is Face to en Face, talking to residents attending the centre. By learning what they are like and what they would like to 7 ~ see, this allows us to make changes where required or to stop any activity, service or support if it ultimately no \ proves not to be in line with residents needs. ; West Marsh Development Trust are fully recognised as one of the leading partners and deliverers in the area. , We remain the only Centre open 7 days a week, and work very closely with partners to ensure that we oo compliment the activities of others — working closely with partners such as NSPECC on their together for 7 , Childhood Programme, and Grimsby tn Bloom & Littlecoates Primary Academy on the Greening the West . ‘ Marsh project. This ensures that the work is not duplicated and is actioned in a fully collective way. “

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West Marsh Development Trust Association Ltd Trustees Annual Report

FINANCIAL REVIEW

The charity is primarily funded by government funding for various projects, topped up with rental income & room/sports pitch hire outside of that funding. The performance for the year shows a net income of £100,338, primarily due to an increase in capital grants received of £72,10, which was spent on assets in the year. The remaining net income of £28,229 due to a drop in repairs of £18,000 and a general increase in the level of income received to cover the costs of the charity.

Funds carried forward at the year end amounted to £124,849, of which £52,151 are restricted, £17,967 are designated and the remaining £54,731 are unrestricted. ‘

The reserves policy is to maintain unrestricted reserves sufficient to cover 3 months costs.

PLANS FOR FUTURE PERIODS

We will continue to provide and extend our wide range of activities, services and support in line with the identified community need. These include our Baby Bank, Community Growing Project, Credit Union facilities, Football across a wide range of ages, our weekly Food Larder, inter Faith Forum, Ladies Keep-Fit sessions through dance, our Older Peoples Group, Youth Activities, Volunteering Opportunities, Weekly Benefit & Debt Advice amounts others.

Whilst maintaining the above, we will be working towards delivering Community Led Housing, Improving our Youth Activities to complement the new local youth zone, and exploring and researching opportunities to secure further income generation through hire or activities to make us less grant dependent. .

Over the last 6 months we have focused our time on our ambitious plan to bring local housing into the ownership of the trust, as ethical landlords. As a result, in December 2024 we became part of Footworks People and Places programme. We are part of a cohort of 10 community innovators being mentored and supported to turn bold ideas into projects that deliver long term change for neighbourhoods.

If this plan succeeds, it will result in West Marsh Development Trust becoming an ethical landlord - owning properties to house West Marsh resident in quality supportive housing. It will also result in income being generated through rents — a proportion of which will be used to fund the work of the Community Centre, making us less grant dependent in the future.

Our target is to have 10 houses, and our strategy is a one house at a time approach — working as we go along.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Charity constitutes a public benefit entity as defined by FRS 102.

Membership shall be open to alf residents of the West Marsh area who are interested in furthering the work of the Charity and signify their willingness to join the charity by completion of a membership form. No person shall be admitted a member of the Charity unless his/her application is approved by the Trustees.

The number of trustees shall be not less than 8 and no more than 20 members, including the Honorary Members.

The Trustees may in addition appoint co-opted members as Trustees but no more than one third of the Board of Trustees may be co-opted members.

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: West Marsh Development Trust Association Ltd

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Trustees Annual Report

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

3 The above report has been prepared in accordance with the provisions applicable to companies subject to . the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the : Charities SORP (FRS 102).

Signed on behalf of the board

S.W. Webster

Company Secretary 12 December 2025

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Page 6

West Marsh Development Trust Association Ltd Independent Examiners Report

independent Examiner's Report to the trustees of West Marsh Development Trust Association Ltd

| report to the charity trustees on my examination ofthe[financial] statements[of] West Marsh Development Trust Association Ltd for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act). Having satisfied myself that the financial statements of the Charity are not required to be audited under Part . 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination ! have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because lama member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

| have completed my examination. | can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

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In carrying out my examination, | noted that remuneration was paid to two trustees, which is in contravention to the governing document of the Charity, which specifically prohibits this.

| have no other concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

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AG Smith FCCA

AG Smith & Co Ltd

Chartered Certified Accountants

Unit 8 Laceby Business Park Grimsby N E Lincolnshire

DN37 7DP

o3 NecéemBEe 2+gs

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West Marsh Development Trust Association ttd

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Statement of Financial Activities

for the year ended 30 June 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|oe|7|7| |funds|funds|Total funds|Total funds|wo| |2025|2025|2025|2024|mo| |Notes|£|£|£|£|oe| |Income|and endowments|.| |from:|oF,| |Charitable|activities|4|14,995|259,045|274,040|219,397|a| |Other|trading|activities|__|5|51,214|-|51,214|©|47,782|no| |Investments|6|519|-|519|687|es| |Total|67,612|259,045|326,657|267,866|'|i| |Expenditure|on:|us| |Charitable|activities|8|4,253|141,458|145,711|189,166| |Other|9|36,446|44,162|80,608|74,460||.|:| |Total|40,699|185,620|226,319|263,626|oy| |Net gains on|investments|-|-|-|-|a| |Net income|10|26,913|73,425|100,338|4,240|7m| |Transfers between funds|60,659|(60,659}|-|-|.|:|.| |Netief income|befbefore otherth|87,572|12,766|100,338|4,240|7| |gains/(losses)|| |Other gains and losses|; mo,| |Net movement|in funds|87,572|12,766|100,338|4,240|.|-o|-| |Reconciliation of funds:|7.|“| |Total funds|brought forward|(14,874)|39,385|24,511|20,271|a| |Total funds carried forward|72,698|$2,151|124,849|24,511|i|

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West Marsh Development Trust Association Ltd Summary Income and Expenditure Account

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for the year ended 30 June 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Income|326,138|267,179| |Interest|and|investment|income|519|687| |Gross|income|for the year|326,657|267,866| |_|Expenditure|216,457|256,495| |Interest|payable|141|-| |Depreciation|and|charges|for| |impairment|of fixed|assets|9,721|7,131| |Total|expenditure|for|the year|226,319|263,626| |Net|income|before|tax|for the|year|100,338|4,240| |Net|income|for the|year|100,338|4,240|

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: West Marsh Development Trust Association Ltd ‘ Balance Sheet

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ro Approved by the board on 12 December 2025 : And signed on its behalf by:

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|||||||| |---|---|---|---|---|---|---| |at|30 June|2025| |Company No.|05480342|Notes|2025|2024| |Fixed|assets|,| |Tangible|assets|13|75,339|11,755| |75,339|11,755| |Current|assets| |Debtors|14|1,143|45| |Cash|at|bank and|in|hand|50,817|33,393| |51,960|33,438| |Creditors: Amount falling due within|one year|15|(2,450)|(20,682)| |Net|current|assets|49,510|12,756| |Total|assets|less|current|liabilities|124,849|24,511| |Net assets excluding pension|asset or|liability|124,849|24,511| |Total|net assets|124,849|24,511| |.| |The funds|of the|charity| |Restricted|funds|16| |Restricted|income|funds|52,151|-|39,385| |52,151|39,385| |Unrestricted|funds|16| |General funds|54,731|.|(14,874)| |Designated|funds|17,967|-| |Reserves|16| |Total funds|124,849|24,511|

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These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. ; For the year ended 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the

Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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S.W. Webster

Trustee

12 December 202

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West Marsh Development Trust Association Ltd

Notes to the Accounts

for the year ended 30 June 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity is a public benefit entity.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Fund accounting
Unrestricted funds These are available for use at the discretion ofthe trustees in furtherance ofthe
general objects ofthe charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation funds =‘These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed bythedonor orthrough
terms ofan appeal.
income
Recognition of Income is included in theStatement of Financial Activities (SoFA}when the charity
income becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure reported gross inthe SoFA.
Donations and Voluntary income received byway ofgrants, donations and gifts is included in the
tegacies theSoFAwhen receivable and onlywhen the Charity has unconditional
entitlement to the income.
Donated services These are only included in income (with an equivalent amount in expenditure)
and facilities wherethe benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help The value of any volunteer help received is not included in the accounts.
investmentincome Thisisincludedintheaccountswhenreceivable.

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. West Marsh Development Trust Association Ltd ; mo
Notes to the Accounts Lo, . 7
, Expenditure
: Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which ) sO- -
expenditure cannot be fully recovered, and is reported as part of the expenditure to which it
relates. a
. , Expenditureraising fundson Thesetradingcomprise costs and theinvestmentcosts associatedmanagementwith attractingcosts. voluntary income, fundraising oe
7 Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and
z charitable activities services in the furtherance of its objects, including the making of grants and ae
governance costs.
. Governance costs These include those costs associated with meeting the constitutional and statutory 7
requirements of the Charity, including any audit/independent examination fees, |
costs linked to the strategic management of the Charity, together with a share of i )
, other administration costs.
Other expenditure These are support costs not allocated to a particular activity. a
Taxation - :
The charity is exempt from corporation tax on its charitable activities. .
Tangible fixed assets and depreciation F
Depreciation is provided at the following annual rates in order to write off each asset over its estimated :
useful fife: . : .
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. Plant and machinery 20% on cost
Computer equipment 25% on cost : + :
Fixtures and fittings 10% on cost
Trade and other debtors —
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. oo
Prepayments are valued at the amount prepaid net of any trade discounts due. ;
Cash and cash equivalents —
Cash and cash equivatents comprise cash at bank and on hand, demand deposits with banks and other a: :
short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. oot
in the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are ON
repayable on demand and form an integral part of the company's cash management. e
. Trade and other creditors Se
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised , oS) |
; transferwhere theof fundscharity tohasa thirda presentparty andobligation the amountresulting due from to settlea past theeventobligationthat willcanprobablybe measuredresult inor the . | . .
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after ;
: allowing for any trade discounts due.
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West Marsh Development Trust Association Ltd

Notes to the Accounts

Leased assets

Where the charity enters into a lease which entails taking substantially afl the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense ona straight-line basis over the lease term.

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financia! Activities - prior year

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |funds|funds|Total|funds| |2024|2024|©|2024| |£|£|£| |Income|and|endowments|from:| |Charitable|activities|12,200|207,197|219,397| |Other trading|activities|47,782|-|47,782| |Investments|687|-|687| |Total|60,669|207,197|267,866| |Expenditure|on:| |Charitable|activities|-|189,166|189,166| |Other|74,460|-|74,460| |Total|74,460|189,166|263,626| |Net income|(13,791)|18,031|4,240| |Net|income|before|other| |.|(13,791)|18,031|4,240| |gains/(losses)| |Other|gains and|losses:| |-|Net|movement|in|funds|(13,791)|18,031|4,240| |Reconciliation|of|funds:| |Total|funds|brought|forward|(1,083)|21,354|20,271| |Total funds|carried|forward|(14,874)|39,385|24,511|

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West Marsh Development Trust Association Ltd

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Notes to the Accounts

4 income from charitable activities

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total!| |2025|2024| |Grants|14,995|259,045|274,040|= 219,397| |14,995|259,045|274,040|219,397| |5|Income from|other trading|activities| |Unrestricted|Total|Total| |2025|2024| |Fundraising events|2,611|2,611|3,901| |Sports|facilities|30,440|30,440|24,352| |Room|hire|18,163|18,163|19,529| |$4214|51,214|«47,782.| |6|Income from|investments| |Unrestricted|Total|Total| |2025|2024| |£|£|£| |Interest|receivable|- trading|519|519|687| |519|519|687| |7|Other|income| |Unrestricted|Total|Total.| |2025|2024| |£|£|£| |Other|income|884|884|-| |884|884|-| |8|Expenditure|on|charitable|activities| |Unrestricted|Restricted|Total|Total| |2025|2024| |£|£|£|f°| |Expenditure on charitable| |activities| |Charitable Activities|1,923|39,940|41,863|71,454| |Wages & salaries|46|101,518|101,564|116,272| |Governance|costs| |)| |Accountancy and|legat|fees|2,284|-|2,284|1,440| |4,253|141,458|145,711|189,166|

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West Marsh Development Trust Association Ltd

Notes to the Accounts

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9 Other expenditure

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |2025|2024| |£|£|£|£| |Other|interest|payable|141|-|141|-| |Employee|costs|-|26,148|26,148|13,823| |_|[Premises]|[costs]|10,895|17,981|28,876|43,220| |Amortisation,|depreciation,| |impairment,|profit/loss|on|9,688|33|9,721|7,131| |disposal|of fixed|assets| |General|administrative|costs|14,199|-|14,199|10,286| |Legal and|professional|costs|1,523|-|1,523|-| |36,446|44,162|80,608|74,460| |10|Net|income|before|transfers| |2025|2024| |This|is|stated|after|charging:|£|£| |Depreciation|of owned|fixed|assets|9,721|7,131| |Independent|Examiner's|fee|1,119|720| |Other|er|ffees|paiidtothot|e|auditordit|or|1,119|720| |independent|examiner| |11|Trustee|remuneration|and|expenses| |One|or more|of the|trustees|has|been|paid|remuneration|in the current|or|prior|periods.| |-|Other| |Trustee|Remuneration|Pension|benefits| |A.|Barber|9,855|-|:| |A.|Clark|6,057|-|-| |None|of the trustees|have|been|paid|any|expenses|in the|current|or|prior|periods.|

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West Marsh Development Trust Association Ltd Notes to the Accounts

Notes to the Accountsto the Accountsthe AccountsAccounts ae ae
12 Staffcosts a
2025 2024 oo.
Salaries andwages 126,062 130,815 oe
Social security costs 1,650 2,176
127,712 . 132,991 TT,
Noemployee received emoluments in excess of£60,000. -a
Total employee benefits
personnel		 received by key management 24,748 36,547 .
7
”
The average monthly number ofemployees (headcount) duringthe the yearwas as follows: ‘
2025 2024
Number Number rot
Developmentworker 1 1 oe
Administrative worker 1 1 oo
Supportworker 8 8 oat
10 10 8
Theaverage monthlynumber offull time equivalent employees during theyearwas asfollows:
2025 2024
. Number Number oo
Developmentworker 1 1 ee
Administrative worker 1 1 me
Supportworker 3 4A - ).
5 6 a
13 Tangible fixedassets ' ;
:
. Plant and
:
machinery		 Computer
.
equipment		 —_—Fixtures and
.
fittings		 Total. -
a
Cost or revaluation £ £ £ £ ..yi i
.yi
At 1 July 2024 2,203 5,882 $2,511 60,596 -
Additions 56,057 1,196 16,052 73,305 ——
At 30June 2025 $8,260 7,078 68,563 133,901 coe,
Depreciation and
impairment _
At 1 July 2024 1,407 5,016 42,418 48,841
Depreciationcharge for
year		 the 2,133 1,564 6,024 9721 .
At30June2025 3,540 6,580 48,442 58,562 :
.
,
Netbookvalues nT
At 30June 2025 54,720 498 20,121 75,339 me
At30June2024 796 866 10,093 11,755

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¥

. 4 -

West Marsh Development Trust Association Ltd Notes to the Accounts

14 Debtors

2025 2024
£ £
Other debtors - 45
Prepayments and accrued income 1,143 -
1,143 45
15 Creditors:
amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts - -
Othertaxes and social security 1,399 1,020
Other creditors - 15,705
Accruals 1,051 3,957
2,450 20,682

Page 17

West Marsh Development Trust Association Ltd

os _ 7 .

: Notes to the Accounts f 16 Movement in funds

a - . - : yo , , . oo . oo } oS a ce os oO _ So

; -

. .

,

:

,

Incoming
Ati July resources
(including
other		 Resources
expended		 Gross
transfers		 At30 30June
2025		 a —
2024 gains/losses)
£		 £ £ £ -
.
* Restricted funds: -
Restricted income funds: :
Lottery 26,185 106,154 (105,447} - 26,892 yo
Various restricted funds ,
under£5,000 13,200 13,000 (24,700) - 1,500 ,
National Lottery Awards For
All - 18,790 (13,733) (5,057) - .
Police Crime Commissioner - 3,950 {33) - 3,917 oo
My Energi - 5,000 (2,000) - 3,000
Health Inequities - 10,000 (3,900) - 6,100 .
NELC - 22,219 (22,219) - -
Groundworks - 57,042 - (55,602) 1,440 oo
NELC Refugees - 22,890 (13,588) 9,302 }
oS
Total 39,385 259,045 (185,620) (60,659) 52,151 a
Unrestricted funds: ce
General funds (14,874) 56,784 {38,776} 51,597 54,731 os
Designated funds: oO
WilkinChapman - 5,000 (1,095) - 3,905 _
Footworks - 5,828 (828) - 5,000 So So
MUGA Sinking Fund - - - 9,062 9,062
Total - 10,828 (1,923) 9,062 17,967
Totalfunds 24,511 «326,657. «=(226,319) ssi
-~SCtSt*«éi224,8
Purposes and restrictions in relation to the funds: 7
Restricted funds:
Lottery Funding received towards salaries. yt
Various restricted funds Funding received forvarious small projects. o
)
under £5,000 Soe
National LotteryAwards For Funding receivedtowardsthecreation ofa garden. og :
All . :
So
Police Crime Commissioner Funding received towards the creation of a garden.
My Energi Funding received towards the creation of a garden. -
Heaith Inequities Funding forboxing lessons toimprove the health of participants. a
NELC Funding received towards salaries. ) ~
NELC Refugees Funding forwages, fuel& motor costs forvan. mT

a

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Page 18

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West Marsh Development Trust Association Ltd

.

Notes to the Accounts

Designated funds:

Wilkin Chapman Unrestricted grant , Footworks Towards social housing MUGA Sinking Fund Funds set aside to cover replacement cost of carpet in MUGA periodically.

17 Analysis of net assets between funds

,

Analysis of netnet assets between funds
; Unrestricted
funds		 Restricted
funds		 Total.
£ £ £
Fixed assets 71,422 3,917 75,339 -
Net current assets 1,276 48,234 49,510
72,698 52,151 124,849

18 Commitments

Operating lease commitments

;

Annual commitments under non-cancellable operating leases are as follows:

;

2025 2025 2024 2024
Land and
woos
buildings		 Other Land and
—
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Over five years 15,297 - 18,021 -
15,297 - 18,021 -

19 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

:

. Page 19

me i . West Marsh Development Trust Association Ltd : Detailed Statement of Financial Activities ‘ for the year ended 30 June 2025 . ,

a

OT

i a an

sO

| - : : ..

.

: Detailed Statement of Financial Activities Detailed Statement of Financial Activities oo
for the year ended 30 June 2025the year ended 30 June 2025year ended 30 June 2025ended 30 June 202530 June 2025June 20252025 , Loe
. Unrestricte Restricted oan
d funds funds Totalfunds Total funds tha
, 2025 2025 2025 2024 so
7
£
£
£
£
-
-
Income andendowmentsfrom:
. . 7
i Charitable activities oe
a Grants 14,995 259,045 274,040: 219,397 ae
an 14,995 259,045 274,040 219,397. on
Othertrading activities
—		 oe :
Fundraising events 2,611 - 2,611 3,901 _
Sports facilities 30,440 - 30,440 24,352
Room hire 18,163 : 18,163 19,529 oh
51,214 - 51,214 47,782 -- :
sO Investments ot
Interest receivable - trading 519 - 519 687 oa
519 - 519 687 mot
Other ly
Other income 884 - 884 - a
884 - 884 . a
Total income and endowments 67,612 259,045 326,657 267,866 ~ .
Expenditure on: , oo
Charitable activities or
Charitable Activities 1,923 39,940 41,863 71,454 ae
Wages& salaries 46 101,518 101,564 116,272 . :
1,969 141,458 143,427 187,726 oF
Governance costs :
Accountancy and legal fees 2,284 - 2,284 1,440 a
.. Totalofexpenditureon
activities		 oncharitable 2,284
4,253		 -
141,458		 2,284
145,711		 1,440
189,166		 aai
aa
Soe
Other expenditure Sy
Other interest payable 141 - 141 - Cc
141 - 141 - ey
Employee costs oy
Salaries/wages - ° 24,498 24,498 13,823 . ;
Employer's NIC - 1,650 1,650 os ae
’;. - 26,148 26,148 13,823 oo
Premises costs moe
. Rates 2,261 - 2,261 12690 9
vt Light, heat and power 1,719 6,969 8,688 10,388 _ om
. Premises cleaning 1,915 - 1,915 - coe
Premisesinsurances 5,000 - 5,000 2,344

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Page 20

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West Marsh Development Trust Association Ltd

Detailed Statement of Financial Activities

Premises
repairs and
~
mises
reP
maintenance		 - 11,012 11,012 29,219
10,895 17,981 28,876 43,220
General administrative costs,
including depreciation and
amortisation
D
iati
f
Plant and
=—.
machinery		 2,133 - 2,133 441
Depreciation ofComputer
.
equipment		 1,564 - 1,564 1,471
Depreciation of Fixtures and
_.
fittings		 ) 5,991 33 6,024 5,219
Bank charges 158 - 158 133
Equi
t feasi
hi
quipment
leasingand
hire
charges		 5,363 5,363 4,032
Information and publications 36 - 36 703
Software, ITsupportand related
costs		 5,280 - 5,280 -
Stationery and printing 789 - 789 -
Subscriptions 1,226 - 1,226 -
Sundry expenses 176 - 176 4,235
Telephone, fax and broadband 1,171 - 1,171 1,183
23,887 33 23,920 17,417
Legal and professional costs
Other
legal
and
professional
gal and professiona
costs		 1,523 ; 1,523 .
1,523 - 1,523 -
Total ofexpenditure ofother costs 36,446 44,162 80,608 74,460
Total expenditure 40,699 185,620 226,319 263,626
Net gains on investments - - - -
.
Net income		 26,913 73,425 100,338 4,240
Transfers between funds 60,659 (60,659) - -
Net income before other
.
gains/(losses)		 87,572 12,766 100,338 4,240
Other Gains - - - -
Net movement in funds 87,572 12,766 100,338 4,240
Reconciliation offunds:
Totalfunds brought forward (14,874) 39,385 24,511 20,271
Tota!fundscarriedforward ___72,698 52,151 124,849 24,511

Page 21

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