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← Colehill And Wimborne Youth And Community Centre

2025-09-30-accounts

Company Registration Number 05928187 Charity Registration Number 1120361

Colehill and Wimborne Youth and Community Centre

Reports and Unaudited Financial Statements For the Period Ending 30 September 2025

Clear Cut Accounts Ltd 2 West Moors Road Three Legged Cross Wimborne Dorset BH21 6QP

Colehill and Wimborne Youth and Community Centre Contents

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Page
Charity Information i
Trustees’ Annual Report 2-5
Statement of directors' responsibilities 6
Independent Accountant's Report 7-8
Statement of Financial Activities 9
Balance Sheet 10
Movement in funds 11
Notes to the accounts 12-21
For Companies Act
Income and Expenditure Account
Balance Sheet
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Colehill and Wimborne Youth and Community Centre Charity Information

Company Registration Number 05928187 Charity Registration Number 1120361

Trustees

Mr L Gibson Mr K R Murgatroyd Mr N R Bridle Mrs P E Urquhart

Registered Office

The Reef Colehill Lane Colehill Wimborne Dorset BH21 7AB

Independent Examiner

Clear Cut Accounts Ltd 2 West Moors Road Three Legged Cross Wimborne Dorset BH21 6QP

1

Colehill and Wimborne Youth and Community Centre Trustees’ Annual Report for the year ended 30 September 2025

TheDirectors' TrusteesReportpresentrequired their Reportby the andCompaniesAccountsAct for2006. the year ended 30: September 2025, which also comprises the

Reference and administrative details

The charity name.

The legal name of the charity is:- Colehill & Wimborne Youth and Community Centre

The charity is also known by its operating name, The Reef.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1120361

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Act. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation. By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

The Reef Colehill and Wimborne Youth and Community Centre Colehill Lane, Colehill Wimborne Dorset BH21 7AB

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

The following persons served as Trustees during the year ended 30 September 2025:-

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. Name Appointed Resigned/Retired Mr L Gibson (Chair) Mr K R Murgatroyd Mr NR Bridle Mrs P E Urquhart Member Colehill Parish Council

Trustees are appointed by the sole member, Colehill Parish Council. The total number of Trustees must be between 3 and 7, with 2 to 5 serving Councillors and up to 2 Independent members.

2

Colehill and Wimborne Youth and Community Centre Trustees’ Annual Report for the year ended 30 September 2025

Objects and activities of the charity

The purposes of the charity as set out in its governing document

Promote the benefit of the young people and other inhabitants of Colehill, Wimbome and the surrounding area without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organizations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants;

Establish or secure the establishment of, a Youth and Community Centre and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects

Promote such other charitable purposes as may from time to time be determined.

The main activities undertaken in relation to those purposes during the year

Ihe aims of the charity are:

To fundraise from a variety of sources to maintain and sustain a multi-use Youth and Community Centre. To hire rooms of the building for the use of family parties, clubs, societies and local businesses.

To develop a range of activities for the community, older people, children and young people

To work with a range of agencies to consider what services are available for the community, identify where there are unmet needs and develop provision to meet those needs.

Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit

We have referred to the Charity Commission's guidance on public benefit when reviewing our aims and objectives

Aims and Objectives

The charities strategies for achieving its aims and objectives in the future

To complete the aims, we have developed a new operating model which will be transitioned to over 3 years. This has seen new trustees appointed and supported by professional staff. These accounts have been produced after year 2 of the transition.

This process commenced by outsourcing the Youth Club to Dorset Youth Association and the administration to Colehill Parish Council.

How the activities undertaken during the year contributed to the achievement of the aims and objectives.

The Youth Club continues to be actively promoted and supported and the number of attendees continues to grow. The number of community events and other community bookings has increased significantly this year compared to last year and we continue to to focus on increasing our provision of community services. The number of local residents attracted into the venue continues to grow.

3

Colehill and Wimborne Youth and Community Centre Trustees’ Annual Report for the year ended 30 September 2025

Achievements and Performance Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. We average c25 regular clubs/classes meeting on a weekly basis attended by c 350 local residents. The number of private parties and other community bookings has increased to an average of 14 per month, typically with c 30 attendees. During the last year we’ve donated free use of our meeting spaces to 4 local charities & community groups, based on nominations received from the public: - Age UK Bournemouth, Poole & East Dorset - Downright Perfect a charity supporting children with Down's Syndrome- Something Special, for preschool children with additional needs - Fairtrade Wimborne & Colehill We continue to promote and support our youth club, which is now typically attended by 50 children each week. During the 24/25 academic year the total number of attendances was 1,890, a 28% increase on the previous year Our events and activities in total are benefitting c2,000 attendees each month. Achievements against objectives set We achieved this year the main objective in our 3 year business plan of growing our income to match our expenses, if you exclude the exceptional costs of replacing the external render & soffits. Our ‘business as usual’ income grew by 10% and our running costs reduced by 14%. Performance of fundraising activities against objectives set Our fundraising during the year raised £3,244 from events and donations, with the main source being our highly popular School Uniform events. In addition we raised £33,061 from Grants including £10,000 towards the external render & soffits work, and £13,000 covering the full cost of solar panel installation. Investment performance against objectives At the start of the year we held £40,000 in a mix of 1 and 3 year investment bonds, to maximise our return while interest rates remain high. The majority of these funds were used during the year to pay for the render & soffit works, leaving £10,000 in a 1 year investment bond. Financial Review Review of the charity's financial position at the end of the period This is our ninth set of accounts for Colehill & Wimborne Youth & Community Centre operating as a business. Our financial position at the end of year remains strong, with c. £48,000 held in the bank and in long term investments. During the year we successfully grew our income from both room hirings, and individual donations, whilst reducing our core running costs. We are well positioned to continue to operate our community centre and youth club going forward.

4

Colehill and Wimborne Youth and Community Centre Trustees’ Annual Report for the year ended 30 September 2025

Statement explaining the policy for holding reserves stating why they are held

At the start of the year we held significant reserves of c. £95,000 to cover the cost of replacing the external render & soffits. This work came in within budget, and reserves have now reduced to c. £48,000, which equates to 10 months operating costs.

This level of reserves is required to ensure continuity in the event of a major issue causing the centre to shut, such as Covid.

Amount of reserves held

Total reserves currently held are c. £48,000

The charity's principal sources of funds (including any fundraising)

Our principal sources of funds during the year were:

Investment policy and objectives including any social investment policy adopted

Reserves are invested in fixed term bonds protected by the Financial Services Compensation Scheme.

A description of the principal risks facing the charity

With the completion of the external render & soffit works we have now largely resolved the legacy risks relating to construction issues of our building in 2016. However we need to maintain healthy reserves to cover

unexpected maintenance issues that occur.

Our running costs are likely to increase over time, although we have now mitigated this to an extent by installing solar panels.

We need to continue growing our hiring income to match increased costs, and this will become harder to sustain as our halls start to reach capacity.

Structure, Governance and Management

The company is governed by its Articles of Association as revised in February 2024.

The charity is constituted as a Company limited by guarantee.

Trustees are appointed by the sole member, Colehill Parish Council. The total number of Trustees must be between 3 and 7, with 2 to 5 serving Councillors and up to 2 Independent members.

Policies and procedures adopted for the induction and training of trustees

Procedures are generally in accordance with para's 6A to 6.6 inclusive of the Charity Commission Guidance in Finding (and appointing) new trustees: What charities need to know.

Relationship with any related parties

We pay Colehill Parish Council, our sole member to provide administration support for the charity.

We outsource the running of our Youth Club to Dorset Youth Association (DYA).

5

Colehill and Wimborne Youth and Community Centre Statement of the Directors' and Trustees’ Responsibilities for the year ended 30 September 2025

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, (The SORP).

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity.

In preparing those financial statements the Board is required to:-

to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

select suitable accounting policies and apply them consistently;

make judgements and estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the status of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees’ report, and the statutory responsibility of the Independent Examiner in relation to the Trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 9 to 23.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, (The SORP) and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006, applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 28th November 2025

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Leds
Leslie Gibson
Director and Trustee
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Colehill and Wimborne Youth and Community Centre

Accountants’ Report Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 September 2025

| report to the Trustees on my examination of the financial statements of the charitable company on pages 9 to 23 for the year ended 30 September 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, (The SORP), published by the Charity Commission in England & Wales (CCEW), and under the historical cost convention and the accounting policies set out in the notes.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report As described on page 23, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:a) examine the financial statements of the charity under Section 145 of the Act; b) follow the applicable procedures in the directions given by the Charity Commission under section 145(5)(b) of the Act Basis of Independent Examiner's Statement and scope of work undertaken | report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, | have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting recordscharitablekept companyby the and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters, The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, ona test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide.

7

Colehill and Wimborne Youth and Community Centre Accountants’ Report

Consequently, | do not express an audit opinion on the view given by the financial statements, and in particular, | express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. | planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report | obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, | have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, (The SORP).

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

Signed:

P Richardson ACMA Chartered Management Accountant Clear Cut Accounts Ltd Date:

8

Colehill and Wimborne Youth and Community Centre

Statement of Financial Activities

for the year ended 30 September 2025

Statement of Financial Activities

{including the Income and Expenditure Account for the year ended 30 September 2025, as required by the Companies Act 2006)

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|||||||||| |---|---|---|---|---|---|---|---|---| |Restricted|Endowment|Prior year| |Unrestricted|funds|income|funds|funds|Total|funds|funds| |£|£|£|£|£| |Income|(Note|3)| |Income|and|endowments from:| |Donations and|legacies|36,174|36,174|11,485| |Charitable activities|43,638|43,638|38,521| |Other trading activities|1,000|1,000|1,000| |Interest|1,278|1,618|2,896|2,166| |-|196| |Other| |Total|82,090|-|1,618|83,708|53,368| |Expenditure|(Notes|6)| |ExpenditureRaising|funds|on:|-| |Charitable|activities|111,362|5,464|116,826|68,957| |Total|111,362|5,464|-|116,826|68,957| |Net income/(expenditure)|before tax for the reporting period|(29,272)|(5,464)|1,618|(33,118)|(15,589)| |Tax|payable| |Net income/(expenditure)|after tax before investment gains/(losses)|(29,272)|(5,464)|1,618|(33,118)|(15,589)| |Net gains/(losses)|on|investments| |Net income/{expenditure)|(29,272)|(5,464)|1,618|(33,118)|(15,589)| |Extraordinary|items| |Transfers between funds|54,068|(54,068)| |Other recognised|gains/(losses):| |Gains and|losses|on|revaluation|of fixed|assets for|the|charity’s own|use| |Other gains/(losses)|(419)|419| |Net movement in|funds|24,377|(5,045)|(52,450)|(33,118)|(15,589)| |Reconciliation|offunds:| |Total funds brought forward|30,531|479,039|86,908|596,478|612,067| |Total|funds carried|54,908|473,994|34,458|563,360|596,478|

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9

Colehill and Wimborne Youth and Community Centre Registered number: 05928187 Balance Sheet as at 30 September 2025

as at 30 September 2025
Restricted
Unrestricted income Endowment Totalthis Total last
funds funds funds year year
£ £ £ £ £
Fixed assets
TangibleAssets 41,602 473,994 515,596 502,809
Current assets
Inventories
Trade Debtors 2,534 2,534 971
Cash at bank 10,772 34,458 45,230 93,985
Creditors: amounts fallingdue within
oneyear S 2 = - -
NetCurrentAssets 13,306 - 34,458 47,764 94,956
Total assets pluscurrentassets 54,908 473,994 34,458 563,360 597,765
Provisions for liabilities -
a al		 tS - re -
-
rg		 1,287
NetAssets 54,908 473,994 34,458 563,360 596,478
Funds ofthe Charity
Endowment funds (Note 15) 4,458 4,458 36,908
Restricted incomefunds (Note 15) 473,994 473,994 479,039
Unrestrictedfunds 54,908 30,000 84,908 80,531
TotalFunds 54,908 473,994 34,458 563,360 596,478

The company was entitled to exemption from audit under s477 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 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

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Nigel Bridle OAS oe
Director
Approved by the board on 28 November 2025
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10

Colehill and Wimborne Youth and Community Centre Movements in revenue and capital funds for the year ended 30 September 2025

Revenue accumulated funds

Revenue accumulated funds
Unrestricted Restricted income Endowment Total this Total last
funds funds funds year year
£ £ £ £ £
Accumulated fundsbrought forward 30,531 - 86,908 117,439 125,552
Recognised gains and losses before
transfers (419) 419 - - =
30,112 419 86,908 117,439 125,552
(From)/To unrestricted revenuefunds
Closingrevenuefunds		 24,377
fei
eae
54,489		 (52,450)
ae
eee)en
419
34,458		 (28,073)
89,366		 (8,113)
117,439
Fixed assetfunds
Designated Restricted fixed Endowment Total this Total last
funds assetfunds funds year year
£. £ £ £ £
At1October 50,000 479,039 (50,000) 479,039 486,515
Transfer (to) /from revenuefunds (5,045) (5,045) (7,476)
At30September 50,000 473,994 (50,000) 473,994 479,039
Summaryoffunds
Unrestricted
& Designated Endowment Totalthis Total last
funds Restricted funds funds year year
£ £ £ £ £
Revenue accumulated funds
Fixed assetfunds
Totalfunds		 54,489
419
34,458
89,366
117,439
50,000
473,994
(50,000)
473,994
479,039
104,489
474,413
(15,542)
563,360
596,478
ee

11

Colehill and Wimborne Youth and Community Centre Notes to the Financial Statements for the year ended 30 September 2025

1. Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the the historical cost convention, and in accordance with Financial Reporting Standard 102, (effective 1st January 2016) and FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, (The SORP), published by the Charity Commission in England & Wales (CCEW), effective January 2019, and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity has adopted the recommendations of 'Statement of Recommended Practice (SORP) - Accounting and Reporting by Charities - March 2005' and consideration is given to the major strategic, business and operational risks which the club faces. Potential risks faced by the charity are identified, and the trustees and management team assess these risks in order to mitigate the charity's exposure. The trustees formally review risks on a regular basis. The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfiling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statementoffinancial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

12

Colehill and Wimborne Youth and Community Centre Notes to the Financial Statements for the year ended 30 September 2025

Policies relating to expenditure on goods and services provided to the charity. Recognition of liabilities and expenditure A liability, and the related expenditure, is recognised when a legal or constructive event, and when obligation exists as a result of a past event it is more likely than not that a transfer of economic benefits will be required in settlement and when the amount of the obligation can be measured or reliably estimated.

Allocating costs to activites

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are treated as such and not apportioned between activities.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

All tangible fixed assets are measured at their original cost value less depreciation. Cost value includes all costs expended in bringing the asset into its intended working condition.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated

useful lives
Land& Buildings 1% straight line
Garden Equipment 10% straight line
Fixtures& Fittings* 20% straight Line
ComputerEquipment 33%straightline

Accounting for capital grants and fixed asset funds.

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 10.

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an

unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy, in order to reflect the dimunition in the asset, a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.

13

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements for the year ended 30 September 2025

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Financial instruments induding cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity

Designated funds are unrestricted funds earmarked by the Trustees for a particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

2. Liability to taxation

The Trustees consider that the charity satisfies the tests set out in paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation 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 on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore induded in the relevant costs in the Statement of Financial Activities.

3. Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4. Significance of financial instruments to the charity's position

There are no significant implications for the charity's financial position arising out of financial instruments.

5. Net (deficit)/surplus before tax in the financial year

5. Net (deficit)/surplus before taxtax in the financial yearthe financial yearfinancial yearyear
2025 2024
2 £
The net (deficit)/surplus before tax in the financial year is aftercharging
Depreciation ofowned fixedassets 7,566 8,013
Pension costs % =
7,566 8,013

14

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements for the year ended 30 September 2025

6. Donated goods, services and facilities

Current year Current year
Unrestricted Restricted CurrentYear PriorYear
Funds Funds Total Funds Total Funds
2025 2025 2025 2024
£ £ £ £
Included in Legacies and Donations:-
Giftsinkind,donatedservicesandfacilities 3,113 - 3,113 2,485

7. Staff costs and emoluments

The charity did not employ any staff during the financial year.

8. Remuneration and payments to trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related enity.

9. Trustees' expenses 2025 2024
£ £
Theamountreimbursedtotrustees 7 =

The number of trustees to whom expenses were reimbursed was nil.

15

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements

for the year ended 30 September 2025

10. Tangible Fixed Assets
Freehold land Fixtures & Computer
and buildings Fittings equipment Total
£ £ £ £
Cost
At 1October2024 537,288 36,865 3,621 577,774
Additions
Disposals		 -
(201)		 20,353 (600) 20,353
(801)
At30September2025 537,087 57,218 3,021 597,326
Depreciation
At 1 October2024 57,629 13,801 3,535 74,965
Chargeforyear 5,665 1,815 86 7,566
Eliminated on Disposal (201) (600) (801)
At 30September2025 63,093 15,616 3,021 81,730
Net book value
At30September2025
At30 September 2024		 473,994
OOOO
479,659		 41,602
-
S50———
23,064
86		 515,596
——— ees,
502,809
11. Debtors
2025 2024
£ £
Tradedebtors 2,534 1,951
Other debtors = =
2,534 1,951
12. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors - 1,287
- 1,287

16

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements for the year ended 30 September 2025

13. Income and Expenditure account summary

13. Income and Expenditure account summarysummary
2025 2024
£ £
At 1 October 596,478 612,067
Surplus/(loss) aftertaxforthe year (33,118) (15,589)
At30September 563,360 596,478
14. Particulars ofhow particularfundsare representedbyassetsand liabilities
Unrestricted Endowment Restricted
At30September2025 funds funds funds Totalfunds
£ £ £ £
Tangible Fixed Assets 41,602 - 473,994 515,596
CurrentAssets 13,306 34,458 - 47,764
Current Liabilities - - - -
54,908 34,458 473,994 563,360
At 1October2024 Unrestricted
funds		 Endowment
funds		 Restricted
funds		 __Totalfunds
£ £ £ £
Tangible FixedAssets 23,770 - 479,039 502,809
CurrentAssets 8,048 86,908 - 94,956
Current Liabilities (1,287) - - (1,287)
30,531 86,908 479,039 596,478
15.Change intotalfundsovertheyearasshowninNote 14,analysed byindividualfunds Transfers
Funds brought between Funds carried
forward from Movement in funds in forward to
2024 funds in 2025 2025 2026
£ £ £ £
Unrestricted and endowmentfunds
Unrestricted Revenue Funds 30,532 (29,691) 54,068 54,909
Endowment Funds 86,907 1,618 (54,068) 34,457
Total unrestricted andendowmentfunds 117,439 (28,073) - 89,366
Restricted FixedAssetFunds 479,039 (5,045) - 473,994
Total charityfunds 596,478 (33,118) - 563,360
16. Analysis ofmovements infundsovertheyearasshown shown in Note15
Other Gains Movement in
Income Expenditure & Losses Funds
£ £ £ £
Unrestricted Revenue Funds 82,090 (111,362) (419) (29,691)
EndowmentFunds 1,618 - - 1,618
Restricted Fixed Asset Funds - (5,464) 419 (5,045)
83,708 (116,826) = (33,118)

17

Colehill and Wimborne Youth and Community Centre Notes to the Financial Statements for the year ended 30 September 2025

17. The purposes for which the funds as detailed in note 16 are held by the charity are:-

Unrestricted and designated funds

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|These funds are held for meeting the objectives of the charity, and to provide| |Revenue|Funds|reserves for future activities,|and, subject to|charity|legislation,|are free from|all| |restrictions|on|their|use.| |These funds|are|held|for meeting|the objectives|of the charity,|and to|provide| |Endowment|Funds|reserves for future|activities,|and,|subject|to charity|legislation,|are free from|all| |restrictions|on|their|use.|These|funds|have|been|placed|in|a|short term| |investment|to|maximise|the|return.| |Restricted|funds| |:|‘|The|purpose|of these funds|is|described|under the|accounting|policy| |Restricted|Fixed Asset Funds|‘Accounting|for capital grants and fixed|asset funds’.| |18.|Ultimate|controlling|party| |The|charity|is|under the|control|of|its|legal|member.|

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Detailed analysis of income and expenditure for the year ended 30 September 2025 as required by the SORP 2015

This analysis is classified by conventional nominal descriptions and not by activity

Prior year restrictions - All prior year items were unrestricted and no further analysis is required.

19. Donations and Legacies

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|||||||||| |---|---|---|---|---|---|---|---|---| |Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds|Total|Funds|Total|Funds| |2025|2025|2025|2024| |.|£|£|£| |Donations and|gifts from|individuals|8,908|-|8,908|1,132| |Small|donations|individually|less than £1000|2,419|-|2,419|2,353| |cn|I|a| |Total donations and gifts from|individuals|DD11,327|-|11,327|3,485| |—————————————__————————————OO| |Grants from|public|sector|24,847|-|24,847|8,000| |Gift Aid|-|-|-|-| |a| |Total|a|ee| |public sector revenue grants|24,847|.|24,847|8,000| |—————————————————————————|iiss|SS| |Total|a|e|| |Donations and|Legacies|Al|36,174|-|36,174|11,485| |—————————————————————————————————| |20.|Income from|charitable|activites|- Trading Activities| |Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds|_|Total|Funds|Total|Funds| |2025|2025|2025|2024| |£|£|£|£| |Primary|purpose and|ancillary trading| |Primary|purpose trading|-|Sale|of goods|and|services| |in accordance|with|the|charity's|objects|2,307|>|2,307|1,488| |Letting|of property|for charitable|purposes|41,200|-|41,200|38,021| |Other|Lettings|1,000|-|1,000|1,000| |Total|Primary purpose and|ancillary trading|44,507|-|44,507|40,509|

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18

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements for the year ended 30 September 2025

21. Income from other, non charitable, trading activities

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||||||||| |---|---|---|---|---|---|---|---| |Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds||Total|Funds|Total|Funds| |2025|2025|2025|2024| |£|£|£|£| |Income from fundraising|events|131|-|131|1,168| |Total|from|other|activities|131|-|131|1,168| |22.|Investment|income| |Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds||Total|Funds|Total|Funds| |2025|2025|2025|2024| |f£|£|£|£| |Bank|Interest|Receivable|2,896|-|2,896|2,166| |Total|investment|Income|2,896|-|2,896|2,166|

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  1. Expenditure on charitable activities - Direct spending

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds|_|Total|Funds|Total|Funds| |2025|2025|2025|2024| |£|£|E|£| |Gross wages and|salaries|- charitable|activities|-|=|es|-| |Defined|contribution|pensions|costs|z|r|-|-| |Payments|to Subcontractors|33,638|-|33,638|33,812| |Staff trainng|65|-|65|42| |Travel|and|Subsistence|-|Charitable|Activities|=|=|=|-| |Marketing and|advertising|of charitable services|233|-|233|2,253| |Costs|of goods and services as|a|charitable|activity|446|=|446|399| |Total|direct spending|34,382|-|34,382|36,506|

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19

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements for the year ended 30 September 2025

24. Support costs for charitable Support costs for charitable costs for charitable for charitable charitable activities

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |24. Support costs for charitable Support costs for charitable costs for charitable for charitable charitable|activities|Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds|TotalFunds|—|Total|Funds| |2025|2025|2025|2024| |£|£|£|£| |Premises|Expenses| |Rates and water charges|491|-|491|478| |Light|heat and|power|3,426|-|3,426|4,502| |Cleaning and waste management|7,649|-|7,649|6,084| |Premises|repairs,|renewals|and|maintenance|58,745|-|58,745|8,146| |Property and|other insurances|1,740|-|1,740|sf| |72,051|-|72,051|20,787| |Administrative|overheads| |Telephone,|fax and|internet|489|-|489|545| |Postage|-|-|-|-| |Stationery and|printing|219|-|219|621| |Software|licences and|expenses|294|-|294|283| |Sundry expenses|278|-|278|237| |Equipment,|repairs, expenses|and|maintenance|1,341|-|1,341|1,416| |Subscriptions|-|-|-|-| |2,621|-|2,621|3,102| |Professional|fees|paid to the|Independent|Examiner|in| |addition|to|audit and| |examination|fees| |As detailed|in|Note|26|245|-|245|228| |Professional|fees|paid to advisors|other than|the|auditor|or examiner| |Other|legal and|professional|(279)|-|(279)|48| |Financial|costs| |Depreciation|& Amortisation|in|total|7,566|-|7,566|8,045| |Total|support costs|82,204|-|82,204|32,210| |The|basis|of allocation|of costs|between|activities|is described|under|accounting|policies| |25. Other Expenditure|- Governance|costs|Current year|Current year| |Unrestricted|Restricted|Current year|Prior Year| |Funds|Funds|Total|Funds|Total|Funds| |2025|2025|2025|2024| |£|£|£|£| |Independent|Examiner's|fees|240|-|240|240| |Total|Governance|costs|240|-|240|240| |Professional|fees|paid|to the|Independent|Examiner|in|addition|to|audit|and|examination|fees| |2025|2024| |£|£| |Additional|fees|paid to the|Examiner's|firm|245|249|

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20

Colehill and Wimborne Youth and Community Centre

Notes to the Financial Statements

for the year ended 30 September 2025

26. Total Charitable expenditure

Current year Currentyear
Unrestricted Restricted Currentyear PriorYear
Funds Funds _ Total Funds Total Funds
2025 2025 2025 2024
£ £ £ £
Total directspending B2a 34,382 - 34,382 36,506
Total support costs B2d 82,204 - 82,204 32,210
Totalgovernance governance costs B2e 240 - 240 240
Total charitableexpenditure B2 116,826 = 116,826 68,956

21