**COMPANY REGISTRATION NUMBER** **6376240** ## **THE BROOKLANDS CENTRE** ## **COMPANY LIMITED BY GUARANTEE** **TRUSTEES’ REPORT AND FINANCIAL STATEMENTS** **(including Director’s Report)** **FOR YEAR ENDING 31 MARCH 2025** **Charity Number 1122577** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** **FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2025** |**CONTENTS**|**PAGE**| |---|---| |Reference and Administrative details|**1**| |Trustees’ Annual Report|**2 - 4**| |Independent examiner's report to the members|**5**| |Statement of fnancial activities|| |(incorporating the income and expenditure account)|**6**| |Balance sheet|**7**| |Notes to the fnancial statements|**8 - 13**| # **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** **TRUSTEES’ ANNUAL REPORT** **YEAR ENDED 31 MARCH 2025** The trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 March 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered charity name** The Brooklands Centre **Charity registration number** 1122577 **Company registration number** 6376240 **Registered office** Ousebank Street Newport Pagnell Buckinghamshire MK16 8AN ## **The Trustees** The trustees who served the charity during the period were as follows: Mrs S Payne (Chair) Mrs P Hurst (Vice-Chair) R Hall Esq (Treasurer) Mrs C Hall B Sidebottom Esq D Dean Esq Mrs H Taylor D Hulance Esq Mrs Margaret StGeorge (appointed 8 May 2025) J Gordon Esq (resigned 28 September 2024) Mrs I Henderson (resigned 28 September 2024) L Freeman Esq (resigned 21 November 2024) **Bankers** Barclays Bank Plc Milton Keynes **Independent Examiner** Coral Tolley-Fletcher 114 High Street Cranfield Bedfordshire MK43 0DG **- 1 -** # **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** # **TRUSTEES’ ANNUAL REPORT** _**(continued)**_ **YEAR ENDED 31 MARCH 2025** The trustees present their report along with the financial statements of the charity for the year ended 31 March 2025. ## **OBJECTIVES AND ACTIVITIES** The charity was first registered in 1965 to promote and assist the general good of all older citizens in Newport Pagnell. The charity’s home is a spacious and attractive building constructed in 2010 and the trustees continue to develop the opportunities this gives to provide a range of services highly valued by many older residents in the town. ## **PUBLIC BENEFIT POLICY** In planning our activities for the year, the trustees pay due notice to the Charity Commission’s guidance on public benefit. The charity offers services to those in need of assistance irrespective of ethnicity, gender, sexual orientation or religious belief. Due to the nature of our clientele the trustees attempt to make our building, transport and activities as accessible as possible. For practical reasons, we primarily limit the provision of transport services to residents of Newport Pagnell. We are also aware of the need to ensure our services are offered at a price which is affordable to those of limited financial resources. This is especially true in the case of our Day Centre where the eldest of our clientele experience some of the lowest charges in the area for this type of service. The trustees are mindful of the significant grants received when providing the new building and in assisting with the purchase of two minibuses, alongside the generous ongoing donations from groups and individuals within the town. When space allows, we also make rooms available for use by community groups and compatible services in the town. ## **ACHIEVEMENTS AND PERFORMANCE** As our main activity the Day Centre meets three days a week and provides a meal and a warm and welcoming atmosphere for clients, most of whom are in their 80’s and 90’s: most live alone. The average age of our day centre members is now considerably higher than it was a decade ago. Our Day Centre manager and her extensive team of volunteers do an excellent job in providing reassurance and friendship. We regularly receive feedback from members and their families regarding the real importance Brooklands plays in the lives of many of our members. Our two exercise classes remain very popular and have waiting lists. The Tai-Chi classes operate with stable numbers. Our Tuesday Pop-In refreshment continues, with the Bingo and Social Group maintaining high attendance from last year. The Art Group meets twice a week and remains very successful. Our fortnightly Carers’ Group remains strong, providing real encouragement to those who have caring responsibilities at home. We have a strong contact with the town’ medical centre and Admiral Nurses support this very important activity. The walking group continue with great enthusiasm and include some short minibus trips to explore new areas. The book club and gardening group also continue their activities. The monthly Saturday Lunch Club has grown in popularity and now is near capacity. When space permits, community groups that align with our objectives use the Centre. These groups include Brownies, National Childbirth Classes, a dementia group, church groups, the town council etc. Our rooms are used by service providers such as a physiotherapist,and beautician for our members and the community. We have four paid staff (all part-time). Our Day Centre manager (and her Assistant for cover), our valued caretaker and an administrator, all of whom serve the Centre extremely well. We must pay tribute to our Day Centre manager who goes well beyond the limits of her contract in her commitment to the centre and its members, bringing a wide range of skills and abilities in an understated way, but which have a massive impact on the success of the Centre. **- 2 -** # **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** **TRUSTEES’ ANNUAL REPORT** ## _**(continued)**_ **YEAR ENDED 31 MARCH 2025** ## **ACHIEVEMENTS AND PERFORMANCE (continued)** The main asset of the Centre is the group of seventy volunteers who give so tirelessly and cheerfully to create the right atmosphere for our members. These generous people act as cooks, carers, drivers and escorts and are the lifeblood of the Centre. We have a small but steady turnover of volunteers but are generally able to attract new people to join the “Brooklands Family”. This is partly attributable to our website and social media presence which in recent years has made Brooklands more widely known within the town. It is difficult to measure our achievements from year to year. It should not be underestimated that we are able to continue to provide an extensive range of services and groups for the elderly in the town at very reasonable prices. To have waiting lists for some groups is evidence of the level of demand and satisfaction with our provision. Our greatest achievement is to provide purpose and enjoyment to a considerable number of people in their 80’s and 90’s who would otherwise have a poorer quality of life and become more dependent on state services. All this is achieved without any financial support from the public sector. We do gratefully acknowledge the support and encouragement we receive from townspeople via donations and support to our fundraising activities. Maintaining this goodwill is critical to us. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The Centre is an incorporated Trust. It is a Registered Charity (number 1122577) and a Company limited by Guarantee (number 6376240). The number of trustees must be at least three with no maximum. One third of the Trustees retire by rotation at the Annual General Meeting (AGM) but are free to be reappointed. New Trustees are appointed at the AGM but may also be appointed by the Trustees during the year. Trustees have a personal responsibility for specific areas where their knowledge and experience are beneficial and there is an ongoing review of the skills and competencies of trustees to meet the needs of the Centre and its clients. The trustees meet about nine times a year to discuss activities, the upkeep of the premises and vehicles and to review the Centre's financial situation. The Trustees are mindful at our meetings of potential risks and make the best arrangements to minimise or remove such risks. The trustees have developed a wide range of policies and risk assessments which are periodically reviewed. The trustees have considered and have applied the principles found in the document produced by the Charity Commission – Charities and Risk. They have produced a comprehensive risk matrix which reviews the risks to the charity in all respects - considering risks in the areas of governance and management, finance and contracts, operational activity, external factors and reputation. Like the other policies and risk assessments, this is reviewed regularly as the trustees seek to maintain and develop a thoroughly professional approach to the provision of our caring services. The regulator’s guidance in making decisions dealing with conflicts of interest have been followed and adequate records have been kept with regards to decision making. ## **FINANCIAL REVIEW** Operational income rose by 1% from £77,108 in 2023/24 to £78,193 this year. Our investment income remains around £16,000 and general donations fell substantially from £10,424 to £3,298. We remain grateful for the generous support we receive from the local community. Total expenditure was up 5% at £128,423 (2024: £122,715). The trustees have approved a range of expenditures on the building to maintain a high standard and keep operational costs down. **- 3 -** # **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** # **TRUSTEES’ ANNUAL REPORT** _**(continued)**_ **YEAR ENDED** ## **31 MARCH 2025** The shortfall of income over expenditure for the year was higher at £29,990 (2024: deficit £18,705). During the year the value of investments fell 5% by £27,959 (2024: rise of £50,482), giving an overall deficit of £38,756 (2024: surplus of £50,967). The financial outturn for 2024/25 is disappointing and needs to be significantly improved in future. With unrestricted funds at £754,871 it may appear that there is no cause for concern, but the commentary under “Reserves Policy” below indicates that the Centre needs to maintain its level of investments (for revenue purposes) whilst at the same time providing funds for future significant expenditures on vehicle replacement and major building refurbishment. As the investments are used for providing revenue income, the variation in their value is of no great concern in the short term. ## **PLANS FOR FUTURE PERIODS** The main objective of the trustees is to secure the continued provision of the services we provide to the elderly of the town. The trustees are aware that to do this we will rely heavily on the continuation of the level of voluntary support we receive. This is our key asset, and we value it highly. Our attention is currently focussed on ensuring the sustainability of the quality and commitment of our trustees. We do from time to time consider opportunities for providing new services and would like to provide more for the older menfolk of the town. ## **RESERVES POLICY** The trustees have approved a reserves policy which has four elements (figures for March 2025): - Investments supplying essential revenue, similar to an endowment fund (£572k) - A refurbishment/replacement fund for future major capital expenditure on buildings and vehicles. Current replacement costs are broadly £2,5m and £70k respectively (£150k) - A cashflow reserve equivalent to three months income (£25k) - A remaining balance (£8k) The overall level of unrestricted reserves moved from £793k in 2024 to £755k in 2025. More importantly, the “remaining balance” fell from £27,539 to £8,136. Whilst the reserves policy is prudent it will be important to ensure the remaining balance does not continue to reduce significantly in the coming years. ## **SMALL COMPANY PROVISIONS** This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. Signed on behalf of the trustees …….……S Payne……………………Mrs S Payne, Chair Date ……10 October 2025 **- 4 -** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** # **INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE BROOKLANDS CENTRE YEAR ENDED 31 MARCH 2025** I report to the Trustees on my examination of the financial statements of The Brooklands Centre (the charity) for the year ended 31 March 2025. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER** As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities 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 EXAMINER'S STATEMENT** I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under 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; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## C Tolley-Fletcher Coral Tolley-Fletcher, Association of Chartered Certified Accountants Independent Examiner 114 High Street Cranfield Bedfordshire MK43 0DG Dated......10th October 2025 **- 5 -** **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)** ## **YEAR ENDED 31 MARCH 2025** |||**Unrestricted**|**Restricted**|**Restricted**|**Total Funds**|**Total Funds**|Total Funds| |---|---|---|---|---|---|---|---| |||**Funds**||**Funds**|**2025**||2024| ||**Note**|**£**||**£**|**£**||£| |**INCOME**|||||||| |Donations and grants|**2**|**3,657**||**–**||**3**|10,757| |Other trading|||||||| |activities|**3**|**78,193**||**–**||**78**|77,108| |Income from|||||||| |investments|**4**|**16,583**||**–**||**16**|16,145| |||`───----────`||`────────`|`─────--───`||`─────────`| |**TOTAL INCOME**||**98,433**||**–**||**98**|104,010| |||`────--────`||`────────`|`───────--─`||`─────────`| |**EXPENDITURE**|||||||| |Expenditure on providing|||||||| |services|**5**|**(108,360)(19,193)**|||**(127**||(122,038)| |Other expenditure|**6**|**(870)**||**–**|**(870**||(677)| |||`────────`||`─────────`|`────────`||`────────`| |**TOTAL EXPENDITURE**||**(109,230)(19,193)**|||**(128**||(122,715)| |||`────────`||`─────────`|`────────`||`────────`| |**NET**|||||||| |**INCOME/(EXPENDITURE)**|||||||| |**FOR THE YEAR BEFORE**|||||||| |**GAINS**||**(10,797)**||**(19,193)**||**(29**|(18,705)| |Net gains/losses on|||||||| |investments||**(27,959)**||**–**||**(27**|50,482| |||`────────`||`─--───────`|`────────`||`────────`| |**NET MOVEMENT IN FUNDS**||**(38,756)**||**(19,193)**||**(57**|31,777| |**RECONCILIATION OF**|||||||| |**FUNDS**|||||||| |Total funds brought forward||**793,627**||**543,892**||**1**|1,305,742| |||`───-──────`||`────-─────`|`────────────`||`────────────`| |**TOTAL FUNDS CARRIED**|||||||| |**FORWARD**||**754,871**||**524,699**||**1**|1,337,519| |||`════=═════`||`═══=══════`|`════════════`||`════════════`| The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. **The notes on pages 8 to 13 form part of these financial statements.** **- 6 -** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** ## **BALANCE SHEET** **31 MARCH 2025 2025** 2024 **Note £ £** £ **FIXED ASSETS** Tangible assets **8 683,764** 713,569 Investments **9 572,127** 600,086 `──────────── ────────────` **1,255,891** 1,313,655 **CURRENT ASSETS** Debtors and prepayments **10 455** 304 Cash at bank and in hand **25,232** 25,124 ───────── ──────── **25,687** 25,428 **CREDITORS: Amounts falling due within one year 11 (2,008)** (1,564) ───────── ──────── **NET CURRENT ASSETS 23,679** 23,864 `──────────── ────────────` **TOTAL ASSETS LESS CURRENT LIABILITIES 1,279,570** 1,337,519 `──────────── ────────────` **NET ASSETS 1,279,570** 1,337,519 `════════════ ════════════` **FUNDS** Restricted income funds **12 524,699** 543,892 Unrestricted income funds **13 754,871** 793,627 `──────────── ────────────` **TOTAL FUNDS 1,279,570** 1,337,519 `════════════ ════════════` The trustees are satisfied that the charity is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476(1) of the Act. The trustees acknowledge their responsibilities for: - (i) ensuring that the charity keeps adequate accounting records which comply with section 386 of the Act, and - (ii) preparing financial statements 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 its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Act relating to financial statements, so far as applicable to the charity. These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. These financial statements were approved by the members of the committee on the 10[th] October 2025 and are signed on their behalf by: ..... ..................………….. S Payne Hall……………………………. MRS. S PAYNE (CHAIR) …R MR R J HALL (TREASURER) J Company Registration Number: 6376240 **The notes on pages 8 to 13 form part of these financial statements. - 7 -** **The notes on pages 9 to 14 form part of these financial statements.** **- 8 -** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** # **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **1 General information and statement of compliance** The charity is 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 Ousebank Street, Newport Pagnell, Bucks, MK16 8AN. 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 Charities Act 2011. ## **2 Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value. The financial statements are prepared in sterling, the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £. ## **3 Disclosure exemptions** The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, it has taken advantage of the following disclosure exemptions available under paragraph 1.12 of FRS 102 on the grounds that it is small: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. **4 Tangible fixed assets and depreciation** All fixed assets are stated at cost less accumulated depreciation. Minor additions are not capitalised. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows: Buildings over 50 years Building refurbishment over 15 years Vehicles over 7 years Equipment costing more than £5,000 over 5 years ## **5 Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. The charity's restricted funds are those where the donor has imposed restrictions on the use of the funds which are legally binding. ## **6 Going concern** At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **6 Income** All income is included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **7 Expenditure** All expenditure is accounted for on an accrual basis. **- 8 -** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES (continued)** ## **8 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. ## **2. DONATIONS AND GRANTS** |**2.**|**DONATIONS AND GRANTS**|||||| |---|---|---|---|---|---|---| |||||**Total**|Total|| |||**Unrestrict**|**Restricted**|**Funds**|Funds|| |||**ed Funds**|**Funds**|**2025**|2024|| |||**£**|**£**|**£**||£| ||**Donations**|||||| ||General donations|**3,298**
**–**||**3,298**||10| ||Vehicle donations|**209**|**–**|**209**||333| ||**Grants receivable**|||||| ||Local Government|**150**|**-**|**150**||| |||`────────`|`────────`|`────────`||`────────`| |||**3,657**|**–**|**3,657**|10,757|| |||`════════`|`════════`|`════════`||`════════`| |**3.**|**OTHER TRADING ACTIVITIES**|||||| |||||**Total**||| |||**Unrestrict**|**Restricted**|**Funds**|Total Funds|| |||**ed Funds**|**Funds**|**2025**||2024| |||**£**|**£**|**£**||£| ||Services provided|||||72,0| |||**72,409**
**–**||**72,409**||71| ||Fundraising events|**5,784**
**–**||**5,784**||5,037| |||`───--────`|`───────`|`─-─---───`||`─--────`| |||**78,193**
**–**||**78,193**||77,108| |||`══==═════`|`═══════`|`═══==════`||`═══════`| |**4.**|**INCOME FROM INVESTMENTS**|||||| |||||**Total**||| ||||**Unrestrict**|**Funds**|Total Funds|| ||||**ed Funds**|**2025**||2024| ||||**£**|**£**||£| ||Bank interest receivable||**263**|**263**||145| ||Coif dividend income||**16,320**|**16,320**||16,000| ||||`────--───`|`───--────`||`───--────`| ||||**16,583**|**16,583**||16,145| ||||`═══==════`|`═══==════`||`═==══════`| |**5.**|**EXPENDITURE ON PROVIDING**|**SERVICES**||||| ||||**Restricted**|**Total**||| |||**Unrestrict**|**Funds**|**Funds**|Total Funds|| |||**ed Funds**||**2025**||2024| |||**£**|**£**|**£**||£| ||Wages and salaries|**25,055**
**–**||**25,055**||23,170| ||Employer’s National Insurance|**–**|**–**|**–**||–| ||Other support costs|**83,305**
**19,193**||**102,49**||98,868| **8** `────--─── ────--─── ───--──── -─-──-────` **108,36 127,55 0 19,193 3** 122,038 `═══==════ ═══==════ ═==══════ ═====═════` **- 9 -** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 MARCH 2025** ## **6. OTHER EXPENDITURE** |**6.**|**OTHER EXPENDITURE**|||| |---|---|---|---|---| ||||**Total**|| |||**Unrestrict**|**Funds**|Total Funds| |||**ed Funds**|**2025**|2024| |||**£**|**£**|£| ||Independent Examiner’s Fee|**870**|**870**|677| |||`═════`|`═=═══`|`══=══`| |**7.**|**STAFF COSTS AND EMOLUMENTS**|||| ||**Total staf costs were as follows:**|||| |**Total staf costs were as follows:**||| |---|---|---| ||**2025**|2024| ||**£**|£| |Wages and salaries|**25,055**|23,170| |Social security costs|**-**|-| ||`────────`|`───-────`| ||**25,055**|23,170| ||`════════`|`═══=════`| |**Particulars of employees:**||| The Centre employs four part-time staff. The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows: ||**2025**|2024| |---|---|---| ||**No**|No| |Number staf|**1**|1| ||`════`|`════`| No employee received remuneration of more than £60,000 during the year (2024 - £Nil). No trustee was remunerated for their role as a trustee, or received expenses incurred on behalf of the charity in the year (2024 - £Nil). The charity has purchased trustee indemnity insurance for its trustees. ## **Pension costs:** All employees are eligible for (and have elected not to join) a pension scheme. ## **8. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|||||||| |---|---|---|---|---|---|---|---| |||||**Freehold**|||| ||**Equipment**|**Vehicles**||**Property**|||**Total**| ||**£**||**£**||**£**||**£**| |**COST**|||||||| |At 1 April 2024|**23,750**||**64,557**||**963,811**||**1,052,118**| |Additions during year|**-**||**–**||**-**||**-**| ||`────────`||`────────`||`─────────`|`──---───────`|| ||**23,750**||**64,557**|**963,811 **||**1,052,118**|| |**At 31 March 2025**|`════════`||`════════`||`═════════`|`═══===══════`|| ## **DEPRECIATION** |At 1 April 2024|**14,698**|**60,119**|**263,732**|**338,549**| |---|---|---|---|---| |Charge for the year|**4,750**|**4,438**|**20,617**|**29,805**| ||`────────`|`────────`|`───-──────`|`───-──────`| |**At 31 March 2025**|**19,448**|**64,557**|
**284,349**|
**368,354**| ||`════════`|`════════`|`═════=════`|`═════=════`| **- 10 - THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** ## **NOTES TO THE FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2025** ||||**Freehold**|| |---|---|---|---|---| ||**Equipment**|**Vehicles**|**Property**|**Total**| ||**£**|**£**|**£**|**£**| |**NET BOOK VALUE**||||| |**At 31 March 2025**|**4,032**|**-**|**679,462**|**683,764**| ||`══====══`|`════════`|`═══════=══`|`══════=═══`| |At 31 March 2024|9,052|4,439|700,079|713,569| ||`═====═══`|`════════`|`═══════=══`|`═════=════`| ## **9. INVESTMENTS** ||**Movement in market value**||||**2025**||2024| |---|---|---|---|---|---|---|---| ||||||**£**||£| ||Market value at 1 April 2024||||**600,086**||549,604| ||Acquisitions at cost||||**-**||**-**| ||Disposals at opening book value||||**-**||-| ||Net gains (losses) on revaluations in the year ended||||||| ||31 March 2025||||**(27,959)**||50,482| ||||||`──-───────`|`────-─────`|| ||Market value at 31 March 2025||||**572,127**||600,086| ||||||`══=═══════`|`═══=══════`|| ||Historical cost at 31 March 2025||||**390,059**||390,059| ||||||`════=═════`|`═══=══════`|| ||**Analysis of investments at 31**|**March**|**2025 between funds**||||| ||**Unrestricted**||**Restricted**||**Total Funds**|Total|Funds| ||**Funds**|||**Funds**|**2025**||2024| |||**£**||**£**|**£**||£| ||**Other investments**||||||| ||Other Investments|**572,127**||**–**|**572,127**||600,086| ||`════=═════`|||`════════`|`════=═════`|`══===═════`|| |**10. **|**DEBTORS**||||||| ||||||**2025**||2024| ||||||**£**||£| ||Payments in advance||||**-**||-| ||Other debtors||||**455**||304| ||||||`═==══`||`═══════`| ||||||**455**||304| ||||||`==═══`||`═══════`| |**11. **|**CREDITORS:** **Amounts falling due within one year**||||||| ||||||**2025**||2024| ||||||**£**||£| ||Other creditors||||**2,008**||1,564| ||||||`════=══`||`═===═══`| ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE** # **NOTES TO THE FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2025** ## **12. RESTRICTED INCOME FUNDS** ||**Balance at**|||**Balance at**|**Balance at**| |---|---|---|---|---|---| ||**1 Apr 2024**|**Income**|**Expenditure**|**31 Mar 2025**|| ||**£**|**£**|**£**||**£**| |New Building|**539,690**|**–**|**(14,991)**||**524,699**| |New Vehicles|**3,215**|**–**|**(3,215)**||**-**| |Solar Panels|**987**|**–**|**(987)**||**-**| ||`───-──────`|`────────`|`─────-────`||`──-───────`| ||**543,892**|**–**|**(19,193)**||**524,699**| ||`══=═══════`|`═══════`|`════=═════`||`═════=════`| New Building - This fund relates to grants received from a wide variety of grantmaking bodies for the development of the new building which was opened in 2010. New Vehicles – grants and donations were received specifically to meet the cost of two new accessible vehicles which were acquired in December 2014 and October 2018. Solar Panels relates to a grant by the EU Low Carbon Workspace programme in 2020, The balances on these funds are reduced in proportion to depreciation on the asset. ## **13. UNRESTRICTED INCOME FUNDS** ||**Balance at**|||**Balance at**| |---|---|---|---|---| ||**1 Apr 2024**|**Income Expenditure**||**31 Mar 2025**| ||**£**|**£**|**£**|**£**| |General Funds|**793,627**|**98,433**|**(137,189)**
**754,871**|| ||`════=═════`|`════==════`|`═════════`|`════=═════`| ## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS** ||**Tangible**||||**Net**||| |---|---|---|---|---|---|---|---| ||**fxed**|**Investmen**||**current**|||| ||**assets**||**ts**||**assets**||**Total**| ||**£**||**£**||**£**||**£**| |**Restricted Income Funds:**|||||||| |New Vehicle|**-**||**–**||**–**||**-**| |New Building|**524,699**||**–**||**–**||**524,699**| |Solar Panels|**-**||**–**||**–**||**-**| ||`────-─────`||`─-───────`||`────`||`───-──────`| ||**524,699**||**–**||**–**||**524,699**| ||`────-─────`||`───-─────`||`────`||`─────-────`| |**Unrestricted Income Funds**|**159,065**||**572,127**||**23,679**||**754,871**| ||`───-──────`||`────-─────`||`────────`|`───--──-────`|| |**Total Funds**|**683,764**||**572,127**||**23,679**||**1,279,570**| ||`═══=══════`||`════=═════`||`════════`|`════════════`|| **- 12 -** ## **THE BROOKLANDS CENTRE COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS** **YEAR ENDED 31 MARCH 2025** ## **15. RELATED PARTY TRANSACTIONS** There were no related party transactions during the year. ## **16. COMPANY LIMITED BY GUARANTEE** The liability of each member is limited. Every member promises, if the Charity is dissolved while he or she is a member, or within twelve months after he or she ceases to be a member, to contribute such sum (not exceeding £10) as may be demanded by him or her towards the payment of the debts and liabilities of the Charity incurred before he or she ceases to be a member, and of the costs, charges and expenses of winding up, and the adjustment of the rights of the contributories among themselves. As at 31st March 2025 the number of member trustees was 8 (2024 – 11).