Company Registration Number: 5772054 Charity Registration Number: 1118157 Auckland Youth and Community Centre Limited Financial Statements For the Year Ending 31 March 2025 ri Bringing Communities Together JANE ASCROFT ACCOUNTANCY LIMITED Chartered Accountants Enterprise House Hannire Enterprise Park Bamard Castle County Durham DL12 8XT Auckland Youth and Community Centre Limited Financial Ststement8 Year Ended 31 March 2025 Page Trustees, Annual Report (Incorporating the Directorfs Report) Independent Examinerfs Report to the Trustees 11 Statement of Financial Activities (Including Income and Expenditure Account) 12 Statement of Financial Position 13 Statement of Cash Flows 14 Notes to the Financial Statements 15 The Followlng Pages Do Not Form Part of the Flnanclal Statsments Detailed Statement of Financial Activities 35 Auckland Youth and Community Centre Limited Trustees. Annual Report {Incorporatlng the Directorfs Report) Year Ended 31 March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Introducti At the beginning of the financi81 year (April 2024) it was evident that unless we could significantly increase our income then the trustees predicted that we would end the financial year (March 2025) with a defictt of over £110,000. By the end of June 2024 the trustees had to make Mlo members of staff redundant and reduce the hours of a third member. See page 5 for fvll details. At the start of the financial year our Delivery Manager (Tracy Moore) introduced a new managernent information system. Tracy and the delivery team had run test pilots prior to its introductlon. Running parallel to the new and evolving system we decided to continue with the paper based recording system overseen by Jon Kelly, Centre Administrator. Be￿een the tsvo systems we get a much more accurate picture on centre usage and associated dats. The additional benefi't of a much more accurate recording system 18 reflected in our income from subscriptions and attendances. Durlng 2024 celebrated our Dlamond Jubllee. 80 years of unlnterrupted seNices on the Woodhouse Close Estate and the wider Bishop Auckland area. A twe reflection of the dedication and commitment of numerous volunteers and paid staff over the years. ectlves The objectives for which the charity is established are.'_ 1) To maintain and manage the building In furtherance of the objectives., 2) To promote the benefit of the inhabitants of Bishop Auckland, primarily resldents of Woodhouse Close Estate without dlstinction of sex, sexual orientstion, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisats'ons in a common effort to advance education and to provide facilitles in the interest of social welfare, with the objective of improving the conditions of life for the said inhabitants, and 3) To promote such other charitable purposes as may from tlme to time be determined. The Centre aims to:_ 1) Improve the conditions of life for the inhabitants of Woodhouse Close Estate and the surrounding area. 2) Seek funding to maintain stsff to develop the centre and its objectives. 3) Initiate activities and facilities to meet the needs of the Centre's users and the wider community. 4) Work in partnership with other agencies, groups and organisations to further the aims. 5} Encourage participation from members of the community to become actively involved in the management and the running of the Centre. 6) Promote the benefit of the community of Woodhouse Close resldents by associating together volunteers and organisations in a common effort to improve the qualty Auckland Youth and Community Centre Limited Trustees. Annual Report {Incorporatlng th• Dlr•ctofs Report) (contlnu•d) Year Ended 31 March 2025 Activl Pro ramme Services in the Centre, on the Woodhouse Close Estate and in the wider Bishop Auckland area continue to be delivered by qualified and committed staff employed by Auckland Youth and Community Centre Limited. The main activities during the reporting period are described below. The delivery team continued to develop and deliver a full range of activities for children, young people and adults. The progrdmme included the following: After School Club (Monday. Tuesday and Thursday afternoons) Total attendance 808. Sports Sessions (Two sessions each week) Total attendance 465. Youth Clubs Weekly drop in sessions and a project session working on project identified by young people. Total attendance 810. Craft Group {Wednesday moming) Totsl attendance 60. Man Cave (Tuesday evenings and one Saturday every month). Total attendance 222. Toddler Group (each Monday morning, term tlme) Total attendan￿ 424 Warm Space Project This project ran over the wlnter months, the Idea was to provlde a warm place to meet and a snack for local residents, one day per week. The project was not well attended, but the concept behlnd the project was valid. Total attendance 148. Meet and Eat Each Wednesday lunch b'me A time for people to come together and have a lunch and a chat with staff and other adults In their community. Total attendance 169. Homework Club Each Tuesday after school A safe and warm Spa￿ where young people can work on completing homework and school projects. We provide a range of stationary, calculators, a printer etc. as well as free drinks and snacks. Total attendance 33. V¥lnter Wonderland This Christmas themed project ran over five days and fyvo evenings. and was enjoyed by local nurseries. primary schools. parent and toddler groups and youth projects. Total attendan￿ 468. blfinter Blues Family sessions Each Saturday in January Family sessions which bring local families together and have fun and enjoy free activities and a free Auckland Youth and Community Centre Limited Trustees, Annual Report (Incorporating the Dlrectofs Report) (¢ontlnued) Year Ended 31 March 2025 warm meal during the bleak month of January. Total attendance 126. School holiday programmes 2024125 Total attendance 369. Partnership projects and actlvltles: Community Safety Day with WVCAG (Wear Valley Community Action Group) - attended by 374 people. Easter Fayre with )MICAG - attended by 145 people. Christmas Fayre WNCAG and others - attended by 151 people. Halloween Party - attended by 187 people. Menopause Group with Wellbeing for Life. Rock pooling wlth DA8GC. Weardale Adventure Centre with DABGC. Princes Trust Community Garden. Information day VVVCAG. Teesdale Stronger Together Youth Initiative. Sna￿hOt of other actlvltle8 and •vont8: Trips and visits to., Jump 360. Rof59. Planet Leisure. South Shields. Beamish Museum. Town Council Awar(Is. Kaspas. TCR Hub activity day. Weardale Activity Centre. Rock Pooling. Sailing, Quotes from servlce users: The Adult group is very Important for myself and others as it helps us all socialis8 and understand our wellbelng, rny mental health has improved through coming to this group and this group has helped m8 overcome a lot of the struggles I was facing in everyday life. I really like being a part of the mancave group, it is a wonderful opportunity to get to know new people and l also get to have fun by playing darts and pool. I really like Coming to the different sessions, the sessions are fun and gives me something to do. I like to come to sessions because I get a chance to meet my friends, l am not allowed to play outside in the streets at home. Coming to the youth club is my safe space, the place where I can be myself and not VA)rry about what others think. Thank you so much for taking care of our children, they loved it ladies you rock. Perfect weather and happy kids. Thank you all so much for today Enjoy the friendly chats and meeting new people. Nice to fit in with the group on a weekly basis. Auckland Youth and Community Centre Limited Tru8ta•s' Annual R•port (Incorporatlng the Directorfs Report) {contlnuedJ Year Ended 31 March 2025 Centre Number8: The data below represents the attendance figures to centre activities, to compare pre and post COVID Pandemic statistics. 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 9.699 The above figures do not include the numbers from the Crisis Int8rventK)n Project funded by the National Lottery Community Fund, run in partnership with Woodhouse Close Church Community Centre. Vllhilst the attendance figures have not yet returned to pre-pandernic level. The nurnber8 are on the increase post COVID, as is our unrestricted income due to the external usage of th6 centre. Use of Hayley's Room has increased through a growing number of training courses, plus regular bookings of the sports hall by the table tennis group and junior rugby. Jon Kelly continues to co-ordinate the external bookings and he has been ably supported by colleagues from the Delivery Team, who made themselves available to allow aC￿sS to the centre. Auckland Youth and Community Centre Limited Trusto08' Annual Report (Incorporating tho Directorfs Report) (continued) Yèar Ended 31 March 2025 Business Develo ment Introductlon and overview: 2024-25 has been a very difficult year for Auckland Youth and Community Centre Limited. The trustees have made some very hard decisions to protect the organisation's long-term viabilty. Before continuing. it is worth pausing for a moment to appreciate the hard work and commitment of the individuals, groups and partner organisations, far too many to mention, who have helped us to maintain a healthy position at the end of the financial year. Key Facts and Flgures: This year we have seen an 11Yo drop in our income to £381,063, which is mainly due to our decrease in grant funding for core activities. Our expenditure has also decreased to £383,619, which is 16Q/o less than last year, mainly due to S8ving8 made on salaries. The overall loss was £2,536 and much less than the predicted £114,174 mainly due to the decisions tsken, by the trustees in the first quarter of the financial year. Flnanclal Governance: We are pleased to report that due to crucial decisions taken by the 808rd of Trustees another good year of fi'nancial governance, which is, at least in part, the reason why we can report a healthy financial position thls year. Examples of good governance, overseen by AYCC'S Trustees and managers, include.. Ongoing scrutiny of our financial activities, for example reference to our financial policy, whilst regularly checking that the policy remains fit for purpose. Monthly meetings of our Finance Monitoring Group, chaired by our Company Secretary and Treasurer, to review the Centre's most significant grant applications, grant monitoring, evaluation and reporting; general fundraising progress; income generation planning which is supported by an in4epth spreadsheet of our grant pipeline,. and finally, any key issues that require resolution. Adherence to a robust reporting structure- including clear links bebNeen the Board of Trustees which meet on the first Thursday of the month and the Finance Monitoring Group which meet on the second Tuesday of the month. Detailed recording of progress through the grants plpeline, which is updated on an ongolng basis, with regular updates Issued to Trust8es. Staff Updat•8: As highlighted in last year's report our dIff￿ulty in securing core funding and by June 2024 the Board of Trustees had to make the difficult decision to make 2 members of staff of the core team redundant and reduce the hours of our centre administrator trom 35 hour per week to 23 hours. The Board of Trustees have taken on some of their duties and revised the charity's organisational chart to reflect no core team. We thank our staff for their hard work and dedication to the ￿ntre through thls very difficult time and We are happy to report the measures taken have been successful and kept the charity on track. Volunt•er Coordlnator: The volunteer coordinator came into post with funding from Community Foundation Tyne and Wear in November 2022. Further funding to continue the programme from November 2023 was secur&d from the National Lottery's Know Your Neighbourhood Fund. One of the first priorities of the post was to begin tracking volunteers, contribution to the organisation and the financial year 24125 was the second full year of data collected to demonstrate how many hours were contributed by the volunteers. This post's funding ended In March 2025 and It was agreed not to continue with the post and volunteers at the centre have been mentored by our staff members and the feedback on this is very positive. We encourage more people to join us and get involved in many activities. Auckland Youth and Community Centre Limited Tru8tees' Annual Report (Incorporating the Diractorfs Report) (contlnuedj Year End•d 31 March 2025 Incorne Generation: It is important to note that once again, most of our income has been secured through successful gtsnt applications to funders. The grants we have secured this financial year are too many to mention within this section of the report. It goes without saying that all grants are extremely important to us, and each funder is rightly acknowledged in the accounts. As reported under staffing. difficult decisions taken have made us look at all streams of funding and the Finance Monitoring Group continue to explore all avenues to maintain a healthy financial position. Bu81ne88 Plan: Following the extensive review of the Business plan, during 2022-23 our trustees developed a set of key priorities and a balanced score card of key actions. The balanced s￿re is regularly revlewed by the Board of Trustees. Partner8hlp8: This year, once again, our business would not have been able to develop and grow without the fantastic support of many partners. These include: Gaunless Gateway Big Local (GGBL} with whom we work very closely on many levels including project delivery, some of whlch is also funded by GGBL, and our provision of a management Service to support GGBL staff team. Woodhouse Close Church Communty Centre with whom we work to provide critical support for our residents through our NLCF funding. Networks and collaborations with several joint projects that have emerged; with Youth Focus Northeas( the Northeast Youth Alliance, NE Youth, Durham Association of Boys and Girls Clubs, Teesdale Stronger Together Youth Initiative, and Wear Valley Community Action Group. Auckland Youth and Community Centre Limited Trustees, Annual Report (Incorporating the Directorfs Report) (conffnued) Yoar Ended 31 March 2025 Strateglc Financlal Way Fornard For AYCC, 2024-25 has been another year during which we have continued to build upon our strengths, thereby remaining on track for a financially sustsinable future. Some of the ways in which we have managed to do this include.. Beginnlng to examine how we may diversify income streams, to allow for 8 reduced dependen on grants. This has taken longer than planned due to the Covid pandemic and the cost-of-living crisis. More focus on increasing unrestricted funds e.g. larger fundraising including delivery of corporate events perhaps with local partners. Ongoing review of all contracts and costs associated with running the building. Continued emphasis on marketing and promotion. Buildlng Fabrlc The building has been maintained over the past 12 months, to ensure it meets all statutory and health and safety requirements, The building is also cleaned five days every week. Long-term, our goal is a whole-centre refurblshment. Meanwhile, we have continued to Identify work8 to improve the facilities. Key features of the building works carried out durlng the financial year have included the provision of disabled access to both the sports hall and youth entrance. The trustees are currently plannlng to open up the large drop in area and old creche room. Additional works include the addition of more ext8rnal light (more windows), and the building of a sports hall store. Work on this is progressing with plans drawn up and permissions being sort. Acknowledgement8 Over the past 12 months, the Board of Trustees has continued to remain steadfast in understanding ts roles and responsibiliti68 including its strategic dlrection, The 8oard of Trustees also very much appreciate the hard work and dedication shown by 811 of its paid staff and volunteers in our Delivery Team, which now includes Jon Kelly, our Centre Administrator. The team was ably managed by Tracy Moore. The quality of the seprfices Is of a very high standard. At the end of June 2024 members of staff were made redundant and a further member left in the autumn. The Board of Trustees wanted to place on record its thanks to John Wiseman, Benjamin Inian (Deepak), and Samantha Townsend for their work on behalf of AYCC. Additionally the Trustees wish to place on record our thanks and appreciation of Karon Johnson (cleaner). As the employing body for the Gaunless Gateway Big Local Partnership {GGBLP) staff. The Board of Trustees would like to acknowledge the hard work and commitment shown by members of staff, Barbara Slasor, Susan Graydon and Joanne Agnew. At the 1st January 2025 Joanne transferred to work directly for AYCC to support the admin functions in the centre. Although it is always difficult to single out particular funders, the Board of Trustees especially wanted to mention the valued support of the National Lottery Community Fund, the Henry Smith Charity, the Bishop Auckland and Shildon Area Partnership and the Gaunless Gateway Big Local Partnership. The Board of Trustees would also like to say a big thank you to all of the Centre's other current funders (listed in our financial report) and other organisats'ons who have supported its work over the past 12 months. The Board of Trustees appreciates the supp)rt given to it through other means including the Auckland Youth and Community Centre Limited Trustees. Annual Report (Incorporatlng the Dlrectofs Report) (conlinued) Year Ended 31 March 2025 contribution of Simon Healey from Durham Association of Boys and Girls Clubs, Jon Niblo and Gemma Lockyer Tutnbull from NE Youth. The Board of Trustees wishes to acknowledge the support given to it by Durham County Council, particularly that given by our two local County Councillors, Joanne Howey and Cathy Hunt. Both Joanne and Cathy have retired from the Bishop Auckland Divlsion (formerty Woodhouse Close), and VR wish them the very best for the future. Additionally, the Board of Trustees wishes to thank and recognise the hard work of both Debbie Richardson and Anne Ramshaw for overseeing the delivery of the crisis intervention work. across at the Church, which is funded by the National Lottery Community Fund. Finally, and not least the children, young people and adults who attend the many seplices and activities within the centre. We thank you for your ongoing support and interest in the centre. Flnanclal Revlow Re8erve8 Pollcy The aim of the Trustees is to retsin unrestricted "free" resepies equivalent to between 3 and 6 months, Centre running costs excluding depreciation and exceptional costs. At current activity levels this is equal to be￿een £15,000 and £25,000. Unrestricted "free" reserves at 31st March 2025 were £36,527 which exceeds this range. Invostment Pollcy Monies not required for immediate use are placed in High Interest Business Accounts. There are no other investments. R18k Manag6mont The major rlsks Identitled by the trustees have been revlewed and systems estsbllshed to MI￿gate those risks. na Legal Statu8 Auckland Youth and Community Centre is a charitable company. It was incorporated on 6th April 20C6 with company number 5772054. It was registered as a charity on 28th February 2007 with charity number 1118157. It is governed by its memorandum and articles of association dated 6th April 20C6, amended 30th January 2007 and also amended 13th June 2024. Auckland Youth and Communty Centre was originally built in 1962, officially opened on the 14th February 1964. as part of Central Governmenvs development of youth facilities (particularly targeting young men) folbwing the publication of the Lady Albemarle Report. The Centre was one of six "Boys, Clubs" in the North East of England. A sports hall extension was added in 1995, funded by the National Lottery. Auckland Youth and Community Centre Limited Is affiliated to the Durham Associatron of Boys and Girts Clubs. which is affiliated to UK YOUTH and NABGC (The National Association of Boys and Girls Clubs}. Auckland Youth and Community Centre Limited is also affiliated to NE YOUTH which is affiliated to UK YOUTH. Auckland Youth and Community Centre Limited Trustee8' Annual Report (Incorporating the Dlrectorfs Report) (condnu6d) Year Ended 31 March 2025 Recruitment and Appointment of Trustees Trustees are made up from residents of the area of benefft known as Woodhouse Close or surrounding area of Bishop Auckland and those with a common interest of the Centre and area. A trustee is a person proposed by either themselves or another and appointed or elected at an Annual General Meeting, whatever hislher age as long as they are a member of the Centre. Oryanisational Structure The Board of Trustees has overall responsibility for meeting the organisation's legal duties, ensuring that it is properly managed, promoting good practice in all acts'vities and ensuring the quality of all ServI￿S delivered. The overall responsibllty for the management of the Centre slts with the Board of Trustees. On day-to-day basis the Delivery Manager will assess and identlfy any health and safety issues. Any such Issues are recorded on a Centre Management Log Form. All forms are processed through the Centre Administrator who will initially discuss with a nominated member of the Board of Trustees. The trustees have had regard to the Charity Commlssion's guidance on public benefit throughout the year when deciding on the activities of the charity. Rèference Admlnlstratlve Detail Reglstored charlty name Auckland Youth and Communty Centre Llmited Charlty regl8tratlon number 1118157 Company regl8trallon number 5772054 Prlnclpal offl¢• and regl8tered Walker Drive offlce Bishop Auckland County Durham DL14 6QL The Tru81eo8 Mr W W Niblo (Chair) Miss N Kipling Mr G Tomaszko Ms J Drygas Mrs M Carrick Mr S Watson Mrs N Tomaszko Mr M Dixon Ms F Riley (Retired 30 June 2024) (Retired 4 April 2024) (Retired 30 June 2024) (Appointed 7 November 2024) (Appointed 7 November 2024) Auckland Youth and Community Centre Limited Trustees. Annual Report (Incorporating the Dlrectorfs Report) (continued) Yoar Ended 31 March 2025 Company Secretary Miss N Kipling Independent Examiner Jane Ascroft FCA MA {Cantsb) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT Small Company Provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemptlon. The trustees, annual report was approved on 3 July 2025 and signed on behalf of the board of trustees by: 3_ 7.acoE Miss N Klpllng Trustee 10- Auckland Youth and Community Centre Limited Indepondent Examlnerfs Report to the Trustees of Auckland Youth and Communlty Centre Limited Year Endod 31 March 2025 I report to the trustees on my examination of the financial statements of Auckland Youth and Community Centre Limited ('the charity,) for the year ended 31 March 2025. Responslbllltles and Bas18 of Report As the 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 rnyself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eliglble for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Chartties Act 2011 ('the 2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent Examlnorfs Statement Since the charity's gross income exceeded £250,000 your ex8mlner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountsnts In England and Wales {ICAEW), which is one of the listed bodies. I have completed my examination. I confirm that no matt8r8 have come to ry attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial ststements do not accord with those records; or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts glve a 'true and fairf view which Is not a matter considered as part of an independent examination: or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concems 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. Jane Ascroft FCA MA (Cantab) Independent Examiner Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT 11 Auckland Youth and Community Centre Limited Statement of Flnanclal Actlvltles (Includlng income and expenditure account) Year Ended 31 Pllarch 2025 2025 Restricted funds Totsl fund8 Total funds 2024 Unrestricted funds Income and endowments Donations and legacies Charitable activities Income from investments Other income 15,587 15,013 741 5,000 36,341 263,780 80,962 279,367 95,975 741 5,000 381,083 344,279 73.491 911 10,441 Totsl Incoma 344,742 429,122 Expendlturè Expenditure on charltable activities Total expondlture 9,10 55,454 328,165 383,619 461,199 55,454 328,165 383,619 461,199 Net oxpendlturo (19,113) 16.577 (2,536) (32,077) Transfers betsveen funds 89,793 (89,793) Net mov•m•nt In funds 70,680 (73,218) (2.536) (32,077) Reconclllatlon of funds Totsl funds brought fO￿ard Total fund8 carrlod forward 106,885 177,565 182,482 109,266 289.367 286,831 321,444 289,367 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 15 to 35 form part of these financial statements. 12- Auckland Youth and Community Centre Limited Statement of Financial Posltion 31 March 2025 2025 2024 Flxed Assets Tangible fixed assets Note 16 44,364 48,994 Current Assots Debtors Cash at bank and In hand 17 5,114 240,292 245,406 4.714 244,419 249,133 Credltor8: amounts falllng due wlthln one year Net Current Assets Total Assets Le88 Curront Llabilltles 18 2,939 8,760 240,373 289,367 242.467 286,831 Fund8 of the Charlty Restricted funds Unrestricted funds Total charlty fund8 109.266 177.665 286,831 182,482 106,885 289.367 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members h8ve not requlred the company to obtain an audit of its financial statements for the year in question in accordance with section 476. The directors acknowledge their responsibilitres for complying with the requirements of the Act with respect to arxounting records and the preparation of financial st8tements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 3 July 2025, and are signed on behalf of the board by.. Ul.dthL Mr WW Niblo (Chair) Trustee The notes on pages 15 to 35 form part of these financial statements. 13- Auckland Youth and Community Centre Limited Statement of Cash Flows Year Ended 31 March 2025 2025 2024 Cash Flow8 from Operatlng Activities Net expenditure (2.536 (32,077) Adjustments for Depreciation of tangible fixed assets Other interest receivable and similar income 4,830 1741) 4,769 (911) Changes in.. Trade and other debtors Tr8de and other creditors 1400) (5,821) 14,868 (120) 4,868 (23,471) Cash generated from operations Interest received 741 911 Net cash used in operating activities (4.127 (22,560) Cash Flow8 from Inve8tlng Actlvltles Purchase of tsngible assets Net cash used in investing activities (18,941) (18,941) Net D•creas• In Ca8h and Cash Equlvalents Cash and Cash Equlvalents at Beglnnlng of Year Ca8h and Cash Equlvalents at End of Year 14,127) 244,419 240,292 (41,501) 285,920 244,419 The nots8 on pages 15 to 35 fonn part of these financial statements. 14- Auckland Youth and Community Centre Limited Noles to the Flnancial Statements Year Ended 31 March 2025 General Inforniation The charity is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Walker Drive, Bishop Auckland, County Durham, DL14 6QL. Statsment of Compllanco These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the Companies Act 2006. Accounllng Pollcle8 8as18 of Preparatlon The financial statements have been prepared on the historlcal cost basis, as modlfied by the revaluation of certain financial assets and liabilities and investments measured at fair value through income or expenditure. The financial statements are prepared in sterling. which is the functional currency of the entity. The entity is a Public Benefit Entity. Golng Concorn There are no material uncertaintles about the ¢harity's ability to continue. Judgements and Koy Sources of Estlmatlon Uncertalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under th8 circumstances. The trustees conslder that there are no significant estimates or Judgement8 affecting these financial statements. Fund Accountlng Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated fvnds are unrestricted funds earmarked by the trustees for specific purposes. Restricted funds ara subjected to restrictions on thelr expenditure Imposed by the donor. 15- Auckland Youth and Community Centre Limited Notes to the Flnanclal Statements (contlnued) Year Ended 31 March 2025 Accountlng Pollcles (contlnuedj Incom• All income is included in the statement of financial activlties when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when re￿1Vable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charty, are recognised vthen the charity becomes uncon(5itionally entitled to the grant. Donated services and facilits.es are included at the value to the charity, being the amount the charity would have been willing to pay to obtaln servlces or facilities of equNalent economic benefit on the open market. Investment income is included when receivable. Income from charitsble trading activity is accounted for when earned. Income from grants, where related to performance and specific deliverables, are accounted for as the charity eams the right to consideration by its perfonnance. Expendltur• Expenditure is recognised on an accruals basls as a Ilability Is Incurred. Expenditure includes any VAT which cannot be fully recovered, and Is reported as part of the expenditure to which it relates.. Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an Indi￿ ct nature necessary to support them. Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charltable activities. All costs are allocated be￿een the exFenditure categorles of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated diredy. others are apportioned on an appropriate basis. as set out in the notes to the accounts. Tanglblo Assets Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised. 16- Auckland Youth and Community Centre Limited Notes to the Flnanclal Statements (continu8dJ Year Ended 31 March 2025 Accounting Pollcies (et)ntinuedJ Depreciatlon Depreciation is calculated so as to write off the cost or valuation of an asse( less ts residual value, over the usefvl economic life of that asset as ft)Ilows: Leasehold Property Equipment Straight line over the lease term 150/0 reducing balance Impalrnient of Flxed Assets A review for indicators of impairment is carried out at e8ch reporting date, with the recoverable amount being estimated where such indicators exist. 14fjthere the carrying value exceeds the recoverable amount, the assat is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unlt is the smallest idents'fiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inffows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Flnanclal In6trum•nts The charity only has financial assets and liabilities of a kind that qualify as baslc financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Deflned Contrlbutlon Plans Contributions to defined contribution plans Sre recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. lthen contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is rneasured on a discounted present value basls. The unwinding of the discount is recognised as an expense in the period in which it arises. 17- Auckland Youth and Community Centre Limited Notss to the Flnanclal Statoments (contlnued) Year Ended 31 March 2025 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the an￿Unts receivable at the balance sheet date. Cash at Bank and In Hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three month8 or less from the date of acquisition or opening of the deposit or similar account. Credltor8 Creditors are recognised where the charlty has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. Taxatlon The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK ¢orporatlon tax purposes. Accordingly, the company is potentialEy exempt from tsxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Llmlted by Guarantee The company is limited by guarantee. At 31st March 2025 there were 6 members each of whom had undertaken to contribute an amount not exceeding £1 in the event of a winding up. 18- Auckland Youth and Community Centre Limited Notes to the Financlal Slatem8nts (¢onffnuedJ Year Ended 31 March 2025 Donatlons and Legacies Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons Donations Fundraising 100 100 Grants Henry Smith Charity Nats'onal Lottery Community Fund Garfield Weston County Durham Community Foundation Teesdale Stronger Together Youth Collective Durham County Council - Civic Pridellt's Your Neighbourhood Fund. NE Youth Print Believe Housing Sport England Bishop Auckland Town Council Sir James Knott Trust Other grants 60,000 100,186 30,000 16,500 14,127 60.000 100.186 30,000 16,500 14127 500 500 12.000 16.667 12,000 9,500 5,000 1,803 12,000 16,667 12,000 7,300 5.000 1,400 2,200 403 15,587 263,780 279,367 19- Auckland Youth and Community Centre Limited Notes to the Financial Statements {continuedJ Year Ended 31 March 2025 Donations and Lègacles (contlnue Un￿strICted Funds Restricted Totsl Funds Funds 2024 Donatlons Donations Fundraising 309 903 309 903 Grant8 Bishop Auckland & Shildon Area Action Partnership Henry Smith Charity National Lottery Community Fund Garfield Weston County Durham Community Foundation Neighbourhood budget Teesdale Stronger Together Youth Collective Happiness Hub Fund Durham County Council - Civic Pridellt's Your Neighbourhood Fund. NE Youth Print Communty Foundation Tyne & Wear and Northumberland - 1989 Vbfjllan Charitable trust Bishop Auckland Town Council Virgin Community Anchors Fund Ma8onK Charitable Foundation Other grants Scotto Charitable Trust Locality 14,707 60,000 111,968 25,000 21,500 14,707 60,000 111,968 25,000 22,000 12,500 13,593 7,436 500 12.500 13,593 7,436 6,000 6,000 6,000 6,000 10,000 4,450 10,000 5,000 10,613 10,000 10,000 320,267 10,000 4,450 10,000 5,000 14,413 10,000 10,000 344,279 3,800 24.012 Charltable Actlvltles Unrestricted Funds Restricted Total Fund8 Funds 2025 Room hire Other Centre income After Schools Challenge and Support Project Henknowle Gaunless Gateway Partnership Other project income 7,584 1,466 3,602 1,480 7.684 1,466 3,602 1,480 5,114 74,148 2,581 95,975 5,114 74,148 1,700 80,962 881 15,013 -20- Auckland Youth and Community Centre Limited Notes to the Financial Statsments {¢onllnuedJ Year Endod 31 March 2025 Charltable Actlvities (contlnuedj Unrestricted Funds Resth'cted Total Funds Funds 2024 Room hire Other Centre income After Schools Challenge and Support Project Disability Group Henknowle West Auckland Youth Initiative Gaunless Gateway Partnership Other project income 3,970 1,075 1,650 2,496 80 3,970 1,075 1,650 2,496 80 6,007 1,757 55,405 1,051 8,007 1,757 55,405 1,051 10,322 63,169 73,491 The majority of income from the Gaunless Gateway Big Local {£74,148) and Henknowle (£5,114) Is paid out on salaries on behalf of their paty organisations with only a small amount retained as a management charge. Income from Investments Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 741 741 911 911 Other Incom• Unrestricted Funds Restricted Total Funds Funds 2026 Employment allowance 5,000 5,000 5,000 5.000 Unrestricted Funds Restricted Total Funds Funds 2024 Employment allowance Secondment income 5,000 5,000 5,441 10,441 5,441 5,441 5,000 21 Auckland Youth and Community Centre Limited Notes to the Financial Statements (continued) Year Ended 31 March 2025 Expenditure on Charitable Activities by Fund Type Unrestricted Funds Restricted Total Funds Funds 2025 Centre costs Garfield Weston Sport England (A Sport For Everyone Grant) Gaunless Gateway Big Local Henry Smith Strengthening Communities After Schools National Lottery Community Fund - Building Community Resilience - Phase 1 Teesdale Stronger Together Youth CollectNe Ballinger Trust AAP Delivery Manager Fund CDCF Keeping Door8 Open Henknowle CDCF Poverty Hurts NLCF Know Your Neighbourh¢)od Fund Other project costs CDCF Going Green Together Happiness Hub- Stay & Scran Scotto Charitable Trust - Homeworklstudy Groups Point North Welcome Spaces - Warm Spaces & Winter Blues National Lottery Community Fund - Building Community Resilience - Ph8se 2 Masonic Charitable Foundation 54,359 54,359 6097 12,000 64,549 35,486 311 6,897 12,000 64.549 35.486 311 65.727 10.370 8,608 19,945 9,750 5,114 7,405 31,761 3,223 3,180 8,201 7,545 65,727 10,370 8,608 19,945 9,750 5,114 7,405 31,761 4,007 3,180 6,201 7,545 2,100 2,100 24,333 3,971 328,165 24,333 3,971 383,619 55,454 Unrestricted Funds Restricted Total Funds Funds 2024 Centre costs Playbus Garfield Weston Gaunless Gateway Big Local Henry Smith Strengthening Communities After Schools National Lottery Community Fund - Building Community Resilience - Phase 1 Holiday Activities West Auckland Youth Initiative Shildon Youth Inrtiative AAP Delivery Manager Fund Henknowle CFTWIN Volunteering Project Fund CFTVVN 1989 IAfjllan Charitable trust CDCF Joy Allen DP&CC CS Fund NLCF Know Your Neighbourhood Fund Virgin Community Anchors Fund other project costs 68,682 68,682 9,022 28,500 62,146 60,000 14.084 9,022 28,500 62,146 60,000 9,200 4,884 75,744 15,990 20,475 7,764 21,715 6,007 18,052 10,000 3,474 11,239 4,000 19,319 382,647 75,744 15,990 20,475 7,764 21,715 6,007 18,052 10,000 3,474 11,239 4,000 24,305 4,986 78,552 461,199 -22- Auckland Youth and Community Centre Limited Notes to tha Financlal Statsments (￿ntinUed) Year Ended 31 March 2025 10. Expendlture on Charltable Activit1•8 by Activity Type Activitles undertaken Total funds directly 2025 Total fund 2024 Centre costs Playbus Garfield Weston Sport England (A Sport For Everyone Grant) Gaunless Gateway Big Local Henry Smith Strengthening Communities After Schools National Lottery Community Fund - Building Community Resilienc6 - Phase 1 Teesdale Stronger Together Youth Collective Ballinger Trust Holiday Activities West Auckland Youth Initiative Shildon Youth Initiative A4P Delivery Manager Fund CDCF Keeping Doors Open Henknowle CFTWN Volunteering Project Fund CFTWN 1989 Willan Charitable trust CDCF Povety Hurts CDCF Joy Allen DP&CC CS Fund NLCF Know Your Neighbourhood Fund Virgin Community Anchors Fund Other project costs CDCF Going Green Together Happiness Hub- Stsy & Scran Scotto Charitable Trust - Homeworklstudy Groups Point North Welcome Spaces - Warm Spaces & INnter Blues National Lottery Community Fund - Building Community Resilience - Phase 2 Masonic Charitable Foundation 54,359 54,359 68,682 9,022 28,500 6,897 12,000 64.549 35,486 311 6,897 12,000 64,549 35,486 311 62,146 60.000 14,084 65,727 10,370 8,608 66,727 10,370 8,608 75,744 15,990 20,475 7,764 21,715 19,945 9,750 5,114 19,946 9,750 5,114 6,007 18,052 10,000 7,405 7,405 3,474 11,239 4,000 24,305 31,761 31,761 4,007 3,180 6,201 7,545 4,007 3,180 6,201 7,545 2,100 2,100 24,333 3.971 383,619 24,333 3,971 383,619 461,199 11. Net Expendlture Net expenditure is stated after charglngl(crediting): 2025 2024 Depreciation of tsnglble fixed assets 4,630 4,769 12. Independont Examinatlon Fee8 2025 2024 Fees payable to the independent examiner for. Independent examination of the financial statements 840 -23- Auckland Youth and Community Centre Limited Notes to the Flnanclal Statements (contlnued) Yèar Ended 31 March 2025 13. Staff Costs and Emoluments The total staff costs and employee benefits for the reports'ng period are analysed as follows: 2025 2024 Wages and salaries Social security costs Employer contributions to pension plans Redundancy costs 213,170 17,506 5,301 10.190 295,010 22,730 6,348 246,167 324,088 The average head count of employees during tt)e year was 12 (2024.. 15). The average number of full-time equivalent employees during the year Is analysed as follows.. 2025 No. 2024 No. Number of management stsff Number of Centre staff Number of project 8tsff 10 12 15 No employee received employee benefits of more than £60,000 durlng the year (2024: NII). Kèy Management Personnol Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £12,054 (2024'.£45.188). Auckland Youth and Community Centre Limited Notes to the Financlal Statements (continued) Year Ended 31 March 2025 14. Trustee Remuneratlon and Expenses No trustees re￿IVed remunerab.on during the year (2024 - Nil). During the year 3 trustees were reimbursed expenses totalling £2,391 (2024 2 trustees received a total of £1,729). 15. Transfers Between Fund8 During the year £89.793 was transferred from restricted to unrestricted funds. This comprised.. 2025 Centre cost contributions from projects Reclassifying AYCC funds as designated 50.640 39,253 89,793 16. Tanglble Flxed A88ets Long leasehold propety Equipment Total C08t At 1 Aprll 2024 and 31 March 2025 Dapreclatlon At 1 April 2024 Charge for the year At 31 March 2025 Carrylng amount At 31 March 2025 At 31 March 2024 96,106 88,583 184,689 52,355 3,844 56,199 83,340 136,695 4,630 140,325 84,126 39,907 43,751 4,457 5.243 44,364 48,994 17. Dabtorn 2025 2024 Trade debtors Prepayments and accrued income 247 4,867 5,114 308 4,406 4,714 18. Creditor8: amounts falllng due wlthln one year 2025 2024 Creditors and accruals 2,939 8,760 25- Auckland Youth and Community Centre Limited Nots8 to the Financlal Ststements (conffnued) Year Ended 31 March 2025 19. Pension8 and Other Post Retirement Benefits Deflned ¢ontrfbutlon plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £5,301 (2024: £6,348). 20. Analysls of Charltsble Funds Unre8trlcted funds At 1 April 2024 At 31 March 2025 Income Expenditure Transfers General Fund Capitsl Fund Redundancy Fund After Schools Challenge & Support Group AYCC Training Craft & Support Project Man Cave Project stay n Eat Toddlers AYCC Delivery Man8gerlYouth Print Fund AYCC Project Fund For Building Community Resilience Project Phase 2 20,950 48,994 25,491 1,157 15,539 (39,078) (4,630) (10,190) (308) 39.116 36,527 44,364 19,426 4,640 4.125 3.791 7,265 953 1,324 369 203 179 1.780 (396) (464) {2) (1371 (5) 8,649 60 1,470 1,501 200 (1,3821 1,702 1,699 379 12,000 (12,000) (244) (55,454) 59,934 89,793 59,690 177,565 106,885 36,341 At 1 April 2023 At 31 March 2024 Income Expenditure Transfers General Fund Capital Fund Redundancy Fund Disability Group After Schools Challenge & Support Group AYCC Training Craft & Support Proiect Man Cav8 Project Stay n Eat Toddlers 42,682 34,822 21,903 4,105 4,391 34,965 (61,457) (4,769) 4,760 18,941 3,588 (1,773) 20,950 48,994 25,491 80 1,650 (2,412) {4,884) 1,157 4,917 3,649 1,394 2,496 (1.921) (2.696) (391) (2) 1,773 7,265 953 1,324 369 203 179 321 331 203 199 40 (20) {78.552) 117,863 40,245 27,329 106,885 -26- Auckland Youth and Community Centre Limited Notss to the Flnanclal Ststements (contlnued) Year Ended 31 March 2025 Designated funds are for the following purposes: After Schools - This fund comprises fee income from participants in the After Schools Club. and it is to be spent on After Schools provision. Chalknge & Support Project - This fund comprises fee income from parb'clpants in the Challenge & Support Project and it is to be spent on the same. Craft & Support Project - Thi8 fund comprises fee income from participants in the Craft & Support Project and it is to be spent on the same. Man Cave Group - This fund comprises fee income from partlcipants in the Man Cave Group and it is to be spent on the same. Stay & Eat Project - This fund comprises fee income from users of the Stay & Eat Project and it is to be spent on the same. Toddlers Group - This fund comprfses fee incom8 from participants in the Toddlers Group and It is to be spent on the same. Contingency Fund - This fund comprises money set aslde for redundancies. Training Fund This fund comprises money set aside for training for staff, volunteers an (4,500) (7,764) (2,089) (14,621) 24,220 (500) (543) (160) 1,757 13,593 1,022 477 (40) (27,329> 203,581 388,877 (382,647) 182,482 -30- Auckland Youth and Community Centre Limited Notes to the Flnanclal Statements (conflnu8d) Year Ended 31 March 2025 20. Anatysis of Charltable Funds (eontlnu•d) AYCC Delivery Managerlyouth Print Fund - This fund is towards costs for the Delivery Manager Post and for activities associated with the Youth Print Project. AYCC Garden Project Fund - This fund is towards costs for the garden project. BASH AAP (Delivery Manager Fund) - Funding for the Delivery Manager Post for National Lottery Community Fund Building Community Resilience Project. BASH AAP Holiday Activities Fund This fund is for various grants received to support children and their families across the area to food and activty packs during school holidays periods. Ballinger Charitable Trust- This grant is to extend our delivery program in West Auckland. Believe Housing Community Investment Core Funding Grant - This grant to support people living on the Woodhouse Close Estate and the surrounding area with projects and activities. Bishop Auckland Town Council Delivery Work Fund - Funds throughout the financial year have been received towards the winter wonderland activity and to support the delivery of activities. Bishop Auckland Town Council - Easter Activities Fund This grant W8S towards Easter activities. Bishop Auckland Town Council - International Women's Day Fund This grant was towards to International Women's Day activities. Brits'sh & Foreign Schools Society (After Schools) - This grant was towards running costs for the After Schools Project. County Durham Community Foundation (Community Grants Funding Programme Grant) This grant was towards running costs for the After Schools Project. County Durharn Community Foundatlon (Core Costs To Support Our Delivery Programme Grant) This grant was towards core running costs for the organisation. County Durham Community Foundation (Going Green Together Grant) - Thi6 grant was used to make the centre a greener organisation by increasing energy efficiency and reducing the centre's carbon footprint. County Dutham Community Foundation (Keeping The Doors Openl Grant) This grant was for ntre core running costs, contributions towards the salaries of the Administration Worker and to introduce a green champion to the centre. County Durham Community Foundation {Povety Hurt Grant) This grant was used towards addressing the ongoing need to tsckle severe local poverty and disadvantsge in the local area. County Durham Community Foundation (Welcome Spaces Grant) This grant was used to provide a warm and comfortable place for residents of Woodhouse Close Estate to attend. Garfield Weston Foundation - This grant is towards core running costs for the organisation. Gaunless Gateway (Big Local Partnership Agreement) - This grant is to allow AYCC to employee two workers from the Gaunless Gateway Big LcKal Partnership. Hadrian Trust- This grant was towards core running costs for the organisation. Happiness Hub Fund {Stay & Eat) This grant was towards staffing costs, activities costs, running costs and food and refreshments. The grant I helped beneficiaries who struggling with food costs. 31 Auckland Youth and Community Centre Limited Nots6 to the Financial Statements (¢ontlnu•d) Year End•d 31 March 2025 20. Analysls of Charltable Funds (conllnued) Henry Smith Charity (Strengthening Communities Grant) - This grant was for centre core running costs, specifically contributions towards the s81aries of the Administration Worker and Cleaner. Masonic Charitable Foundation (After Schools) - This grant is towards staffing costs. 8Ctivities costs and healthy snacks for our After Schools Project. National Lottery Community Fund (Building Community Resilience) - This grant was to deliver the Building Community Resilience to SUPF)Ort people living on the Woodhouse Close Estate and the surrounding area with projects and activities. National Lottery Community Fund (Building Community Resilience Project Phase 2) - This grant is to deliver the Building Community Resilience Project Phase 2 to support people living on the Woodhouse Close Estats and the surrounding area with projects and activities. National Lottery Community Fund {Know Your Neighbourhood Fund) This grant was for a Volunteer Coordinator to work with volunteers to improve their skllls and the work of the organisation. Netherton Park Tru8t (After Schools) - This grdnt is towards staffing costs, activities costs and healthy snacks for our After Schools Project. Point North Welcome Spaces {WaNn Spaces & Winter Blues Project) This grant is used to provide a warm and comfortable place for residents of Woodhouse Close Estate to attend. Scotto Charlt8ble Trust - Thls grant was used support for the homework clubslstudy groups for children and young people aged 7 years plus. Sir James Knott Trust - This grant Is towards core runnlng costs for the organisation. Sport England (A Sport For Everyone Grant) The grant was to deliver sporting actlvities and events to children and young people. Warburtons Community Grant The grant was used on activities, equipmen( volunteer expenses. Various sessions for the community to attend were held. West Auckland Youth Initiative Project (General Fund) - This fund is towards a youth work project across West Auckland, specifically targeting young people who are not currently engaging in serrfices. W6St Auckland Youth Initiative Project {Teesdale Stronger To3ether Youth Collective Fund) This grant is towards a youth work project across West Auckland, specifically tsrgeting young people who a￿ not currently engaglng In servlces. Henknowle - This fund for the caretakerfs salary at Henknowle Communty Centre. -32- Auckland Youth and Community Centre Limited Nots8 to the Flnancial Statem•nts (contlnued) Year Ended 31 March 2026 21. Analysis of Net Assets Belween Funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current Assets Creditors18ss than 1 year Net assets 44,364 136,140 (2,939) 177,565 44,364 245,406 (2,939) 286,831 109,266 109,266 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current Assets Creditors less than 1 year Net a88et8 48,994 66,651 (8,760) 106,885 48,994 249.133 {8.760) 289,367 182,482 182,482 22. Anaty818 of Chang88 In Net Debt At At 1 Apr 2024 Cash flows 31 Mar 2026 Cash at bank and in hand 244,419 (4,127) 240,292 23. Operatlng Loas• Commltmonts The total future minimum lease payments under non-cancellable operatlng leases are as follows., 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 4,578 13,734 4,578 18,312 22,890 18,312 -33- Auckland Youth and Community Centre Limited Management Infomiation Yoar Ended 31 March 2025 The Followlng Pages Do Not Forni Part of the Flnanclal Statsments. Auckland Youth and Community Centre Limited Detalled Ststoment of Financlal Activitlas Year Ended 31 March 202S 2025 2024 Income and endowments Donations and legacies Donations Fundraising Bishop Auckland & Shildon Area Action Partnership Henry Smith Charity National Lottery Community Fund Garfield Weston County Durham Community Foundation Neighbourhood budget Teesdale Stronger Together Youth Collective Happiness Hub Fund Durham County Council - Civic Pridellt's Your Neighbourhood Fund. NE Youth Print Community Foundation Tyne & Wear and Northumberland - 1989 V¥Thllan Charitable trust Believe Housing Sport England Bishop Auckland Town Council Virgin Community Anchors Fund Sir James Knott Trust Masonic Charitable Foundatlon Other grants Scotto Charitable Trust L￿alIty 100 309 903 14,707 60,000 111,968 25,000 22,000 12,500 13,593 7,436 6,000 8,000 60,000 100,186 30,000 16,500 14,127 500 12,000 10,000 16.667 12,000 9,500 4,450 10,000 5,000 5,000 14,413 10,000 10,000 344,279 1,803 279.367 Charltable actlvitl08 Room hire Other Centre income After Schools Challenge and Support Project Disability Group Henknowle West Auckland Youth Initiative Gaunless Gateway Partnership Other project income 7,584 1,466 3,602 1N80 3,970 1,075 1,650 2,496 80 6,007 1,757 55,405 1,051 5,114 74,148 2,681 Carried forward (95,975) (73,491) -35- Auckland Youth and Community Centre Limited Detailed Statsment of Financial Activitles (¢ontlnu8d) Year Ended 31 March 2025 2025 2024 Brought forward (95,975) {73,491) 95,975 73,491 Income from Investments Bank interest receivable 741 911 Other Incomo Employment allowance Secondment income 5,000 5,000 5,441 5,000 10,441 Total Incom• 381,083 429,122 ExpendFture Wages and salaries Employerfs NIC Pension costs Redundancy pay premises costs Insurance Office costs Depreciation Other costs Accountancy and Independent Examination Professional and consultancy fee8 Total oxpendlture 213,170 17,506 5,301 10,190 24,092 5,899 8,554 4,630 88,277 960 6,040 383,619 295,010 22,730 6,348 14,797 5,685 9,945 4,769 90,671 960 10,284 461,199 Net expendltur• 12,636 (32,077) -36-