COMPANY REGISTRATION NUMBER.. 06217004
CHARITY REGISTRATION NUMBER: 1129839
Moorclose Community Centre Limited
Company Limited by Guarantee
Unaudited Financial Statements
30 April 2022
Lamont
Pridmore

Moorclose Community Centre Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 April 2022
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial ststements
Detailed statement of financial activities
16
Notes to the detailed statement of financial activities
17

Moorclose Community Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 30 April 2022
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the ChaT￿ty for the year ended 30 April 2022.
Reference and administrative details
Registered charlty name
Moorclose Community Centre Limited
Charity registration number
1129839
Company registration number 06217004
Principal office and registergd Moorclose Community Centre
office
Needham Drive
Workinglon
Cumbria
CA14 3SE
The trustees
AJGood
S G Palmer
P Parknnson
M Patb'nson
Independent examiner
Lamont Pridmore {West Cumbria) Ltd
Milburn House
3 Oxford Street
Workinglon
Cumbria
CA14 2AL
Structure, governance and management
Governing Docurnenl
The charity is controlled by ils governing document. a deed of Irusl, and conslitules a limited
company, limited by guarantee. as defined by the Companies Act 2006.
Moorclose Community Centre Limited is constituted as a company limited by guarantee and 15
registered charity. The charitable company is governed by ils Memorandum and Articles of
Association dated 30 July 2007 as amended by special resolution on 25 March 2009.
Induction and training of new trustees
The aim is to maintain a trustee board with a range of skills which will be useful to the organisation.
New Iruslees are taken through an induction procedure.
Day lo day management
The centre is managed by Angela Good.

Moorclose Community Centre Limited
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contit)uedJ
Year ended 30 April 2022
Objectives and activities
The charitable company's objectives are to engage in any business, trade or industry whlch may seem
to the company directly or indirectly conducive lo the interest or convenience of the cofflpany's
members or any section thereof or of the community in the company's area of activity generally.
The trustees have referred lo the guidance contained in the Charity Commission's general guidance
on public benefit when reviewing the Charity's aims and objectives and in planning future aclivilies. In
particular. the Iruslees consider how planned activities will contribute lo the aims 2nd objectives they
have set.
Statement of trustees, responsibilities
The trustees (are also directors of Moorclose Community Centre Limited for the purpose of company
law} are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees lo prepare financial statements for each financial year which give a
true and fair view of the slate of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial slatemenls, the trustees are required to..
Select suitable accounting policies and then apply them consistently.,
Observe the methods and principals in the Charities SORP.,
Make judgements and eslimales that are reasonable and prudent..
Stale whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements., and
P¥epare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any lime the fi'nancial position ol the charitable company and which enable them lo ensurg
that the financial statements comply with the provisions of the Statement of Recommended Practice
ISORPI 'Accounting and Reporting by Charities, issued in March 2005. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Achlevements and performance
The centre has re-e5tsbli5hed itself post pandemic and has undertaken lo update the centre lo be
more welcoming.

Moorclose Community Centre Limited
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) (contlnued)
Year ended 30 April 2022
Financial review
Incomings for the year amounted lo £74,826 12021 £81,635). Outgoings for the year amounted lo
£123,767 12021 £105,078) This resulted in a nel expenditure of £48,941 12021 £23,422) The bank
balance has reduced lo £25,008 from an opening position of £66.260. Rents received have almost
doubled over last year albeit the grant income, post pandemic, has now reduced drastically hence the
overall downturn income however the increase in rents is a positive sign and it is believed this wi51
continue to to increase year on year now, allowing the centre lo rebuild ils reserves.
The Iruslees have examined the charity's requirement for reserves. It has established a policy
whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity
should be belween 3 and 6 months of the expenditure. Assuming similar expenditure 5evels to this
year1£123,767) the policy would look lo hold reserves of £70,000 in geneol funds. The reserves are
needed lo meet the woiking capitsl requirements of the charity and the trustees are confident that at
this level they would be able to continue the current aciliviles of the charity in the even of a significant
drop in funding. The present level of reserves being £47,300 is unfortunately below the level sel by
the Iruslees. Post pandemic this is the first year where grants are being reduced and the centre is
operating mostly 'on its own,. It is going lo take lime lo recover but the trustees are adamant that this
will happen as they are already sèeing an upturn in income from rents.
Small company provisions
This report has been prepared in attordance with the provisions applicable lo companies entitled to
the small companies exemption.
The Iruslees, annual report was approved on 23 October 2024 and signed on behalf of the board of
Iruslees by..
AJGood
Trustee
S G Palmer
Trustee

Moorclose Community Centre Limited
Company Limited by Guarantee
Independent ExaMine￿S Report to the Trustees of Moorclose Community
Centre Limited
Year ended 30 April 2022
I report to the trustees on my examination of the financial statements of Moorclose Community Centre
Limited I'the charity'l for the year ended 30 April 2022.
Responsibilities and basls of report
As the Iruslees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 {'the 2006 Acl'l.
Having satisfied myself that the accounts of the company are not required lo be audited under Part 16
of the 2006 Act and are eligible for independent examination. I report in respect of my examination of
the charity's accounts as caTried out under section 145 of the Charities Act 2011 1.the 2011 ACYI. In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 14515}(b} of the 2011 Act.
Independent oxamingrf5 Statement
I have completed my examination. I confirm that no matters have Gome lo my allenlion in connection
with the examination giving me cause to believe..
accounting records were not kept in ￿Spect of the charity as Tequired by section 386 of the
2006 Act., or
the financial statements 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 requi￿ ment that the accounts give 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 Slalement 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 IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination lo
which attention should be drawn in this report in order lo enable a proper understanding of the
accounts to be reached.
Lamont PTidmore (Wesl Cumbrial Ltd
Independent Examiner
Milbum House
3 Oxford Street
Workinglon
Cumbria
CA14 2AL

Moorclose Community Centre Limited
Company Limited by Guarantee
ststement of Financial Activities
(including income and expenditure account)
Year ended 30 April 2022
2022
Restricted
fund5 Total funds Total funds
2021
Unrestricted
funds
Note
Income and endowments
Charitable activities
Investment income
74,826
74.826
81.635
21
Total Income
74,826
74,826
81,656
Expenditure
Expenditure on charitsble activities
Total expenditure
123,767
123.767
123,767
105,078
123,767
105,078
Net expenditure and net movement in
funds
148,9411
{48,941}
(23,4221
Reconciliation of funds
Total ftjnds brought foTward
Total funds carried forward
93,756
44.815
2.485
96,241
47.300
119,663
2.485
96.241
The statement of financial activities includes all gains and losses recognised in the year.
All inGome and expenditure derive from continuing activities.
The notss on pages 7 to 14 form part of these financlal stst8ments.

Moorclose Community Centre Limited
Company Limited by Guarantee
Statement of Financial Position
30 April 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
13
24.999
34.013
Current assets
Debtors
Cash al bank and in hand
14
1,354
25,008
26,362
593
66,260
66.853
Creditors: amounts falling due within one year
Net current assets
15
4,061
4.625
22,301
62,228
96.241
Totsl assets less current liabilities
47,300
47,300
Net assets
96,241
Funds of the eharlty
Reslricled funds
Unrestricted funds
2,485
44,815
2.485
93.756
96.241
Total charity funds
16
47,300
For the year ending 30 April 2022 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company lo obtain an audit of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect lo accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies. regirne.
These financial statements were approved by the board of Iru51ees and aulhorised for issue on 23
October 2024. and are signed on behalf of the board by.
AJGood
Trustee
S G Palmer
Trustee
The notes on pag85 7 to 14 form part of thÈ5e financial statements.

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 April 2022
General information
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
gistered office is Moorclose Community Centre, Needham Drive. Workinglon, Cumbria, CA14
3SE.
statement of complianee
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 Slalement of
Recommended Practice 8pplicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable In the UK and Republic of Ireland {FRS 102} Icharilies
SORP IFRS 10211 and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial slalemenls have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured al lair
value through Income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimatlon uncertalnty
The preparation of the fi'nancial statements requires the use of estimates and assumptions that
affect the application of policies and reported amounts of assets and liabilities. income and
expenses. Any estimate that has a degree of uncertainty or where judgement has been
exercised in a particular area is expressly disclosed within the relevant acwunling policy.
Fund accounting
Unrestricted funds are available for use at the discretion of the Iruslees lo further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to reslriclions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or
endowment funds.

Moorclose Community Centre Limited
Company Lirnited by Guarantee
Notes to the FinanGial Statements (conllnu¢dJ
Year ended 30 April 2022
Accounting policies (conlAnuedJ
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity". il 15 probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular categories of incorne..
income from donations or grants is recognised when there is evidence of entitlement lo the
gift, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt Is probable and entitlement is established.
income from donated goods is measU￿d al the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the eslimaled resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the Gonlribulion of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it lo be spent on a particuIar purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which il relates..
expenditure on raising funds includes the costs of all fundraising activities. events. non-
charitable trading activities, and the sale of donated go￿s.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that fvrther ils charitable aims for the benefit of ils beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned lo charitable
activities.
other expenditure includes all expenditure that is neither related lo raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
allribulable to a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a slraighl-line basis. The
aggregate benefit of lease incentives is recognised as a reduction to expense over the lease
term, on a straight-line basis.

Moorclose Cornmunity Centre Limited
Company Limited by Guarantse
Notes to the Financial Statements {contlnuedJ
Year ended 30 April 2022
Accounting policies fcontinued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently slated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried al revalued
amounts are recorded al the fair value al the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase In the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for irnpairmenl that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valualion of an asset, less ils residual
value, over the useful economic life of that as5el as follows..
Long leasehold property
Fixtures and fittings
10°h straight line
25 10 reducing balance
Impairment of flxed assets
A review for indicatois of impairment is carried out at each reporting dale. with the recoverable
amount being estimated where such Indicators exist. Infftere the carrying value exceeds the
recoverable arnount, the asset is impaired accordingly. Prior inipairments 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-genemting unil is the smallest identifiable
group of assets that includes the asset and generates cash infiows that largely independent of
the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, fiom 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
a￿ assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basie financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {contlnuedJ
Year ended 30 April 2022
Accounting policies (eontsnued)
Financial instruments (contlnued)
Current assets and current liabilities are subsequently measured al the cash or other
consideration expected lo be paid or received and not discounted.
Debt instruments are subsequently measured al amort15ed cost.
Where investments in Shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequenlty measured at fair value with changes in fair value
reeognised in income and expendrture. All other such investments are subsequently measured at
cost less impairment.
Other financial inslrumenls, including derivatives. are initially recognised at fair vaSue. unless
payment for an asset is deferred beyond normal business terrns or financed at a rate of interest
that is not a market rate. in which case the asset Is measured at the present value of the future
payments discounted al a market rate of interest for a similar debt instrument.
Other financial instruments a￿ subsequently measured at fair value, with any changes
ognised in the slalemenl of financial activities. with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured al cost or amortised c05t are reviewed for objective evidence
of impairment al the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the stslement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characlerislics.
Any reversals of impairrnent are recognised immediately. lo the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying arnount would
have been had the impairment not previously been recognised.
Limited by guarantee
Moorclose Community Centre Limited 15 constiluled as a company limited by guaranlee and is
islered charity. The charitable company is governed by its Memorandum and Articles of
Association dated 30 July 2007 as amended by special resolution on 25 March 2009.
Charitable activities
Unreslricled Total Funds Unreslricled Total Funds
Funds
2022
Funds
2021
Grant income
Room hire and use of resources
Rent received
5,243
50
69.533
5,243
50
69,533
44,395
340
36,900
81,635
44,395
340
36,900
74.826
74,826
81,635
10-

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢ontin(JedJ
Year ended 30 April 2022
Investment income
Unrestricted Total Funds Unreslricled Total Funds
Funds
2022
Funds
2021
Bank interest receivable
21
21
Expenditure on charitable activities by fund type
Un￿stricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Community Centre
123,767
123,767
105.078
105,078
Expenditure on charitable activities by activity type
Grant funding Total funds
of activities
2022
Total fund
2021
Community Centre
123.767
123,767
1 OS,078
Net expenditure
Net expenditure is stated after chargingllcredilingl..
2022
2021
Depreciation of tangible fixed assets
Operating lease rentals
9,014
1,247
27,295
1,247
10. Independent examination fees
2022
2021
Fees payable to the independent examiner for..
Independent examination of the financial statements
1.986
1,890
11. Staff costs
The total staff cost5 and employee benefits for the reporting period are 8n8lysed as follows..
2022
2021
Wages and salaries
15,798
23.389
11

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (e¢mlinved)
Year ended 30 April 2022
11. Staff costs (conllnued)
The average head count of employees during the year was 2 12021.. 71. The average number of
full-lime equivalent employees during the year is analysed as follows..
2022
No.
2021
No.
Number of staff
No employee received employee benefits of more than £60,000 during the year12021.. Nill.
12. Trustee remuneration and expenses
There were no trustee's rernuneration or other benefits for the year ended 30 April 2022 nor for
the year ended 30 April 2021.
There were no trustee's expenses paid for the year ended 30 April 2022 nor for the year ended
30 April 2021.
13. Tangible fixed assets
Long
leasehold Fixtures and
property
fillings
Total
Cost
At 1 May 2021 and 30 April 2022
Depreciation
At 1 May 2021
Charye for the year
At 30 April 2022
Carrying amount
At 30 April 2022
At 30 April 2021
106,251
97.219
203.470
77,880
7,887
91.577
1,127
169.457
9,014
85.767
92,704
178,471
20.484
4,515
5,642
24,999
34,013
28.371
14. Debtors
2022
2021
Prepayments and accrued income
1,354
593
12-

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (conunued)
Year ended 30 April 2022
15. Creditors: amount5 falling due within ono year
2022
2021
Accruals and deferred income
Social security and other taxes
3,902
159
4,575
50
4,￿1
4,625
16. Analysls of charitable funds
Unrestricted funds
At
30 April 202
At
1 May 2021
Income Expenditure
General funds
93,756
74,826
1123,7671
44,815
Al
1 May 2020
At
Incorne Expenditure 30 April 2021
General funds
117.178
81,656
1105,0781
93,756
Restricted funds
At
30 April 202
At
1 May 2021
Income Expenditure
Restricted Fund 1 Capital Grants
Restricted Fund 2 - Toddler Group
funds
2.549
2,549
{641
2.485
1641
2,485
Al
1 May 2020
At
Income Expenditure 30 April 2021
Reslricled Fund 1 Capital Grants
Restricted Fund 2 - Toddler Group
funds
2,549
2.549
1641
2,485
1641
2.485
13

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements {contlnt￿dj
Year ended 30 April 2022
17. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
7.429
26,362
14.0611
29,730
17,570
24.999
26,362
14,0611
47,300
17,570
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
10,285
66,853
14,6251
72.513
23.728
34,013
66,853
(4,6251
96,241
23,728
14-

Moorclose Community Centre Limited
Company Limitsd by Guaranteo
Management Information
Year ended 30 April 2022
The following pages do not form part of the flnanclal statements.
15-

Moorclose Community Centre Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 30 April 2022
2022
2021
Income and endowments
Charitable activities
Grant income
Room hire and use of resources
Rent received
5.243
50
69.533
44,395
340
36.900
74,826
81.635
Investment income
Bank interest receivable
21
Total incomg
74,826
81,656
Expenditure
Expenditure on charitable activities
Wages and salaries
Operating leases
Rates and water
Light and heat
Repairs and rnaintenance
Insurance
Legal and professional fees
Telephone
Other office costs
Depreciation
Cafe
Licences
15,798
1,247
22,509
60,972
7,123
2,193
1,986
1.450
526
9.014
949
23,389
1,247
19.137
17,935
5.034
2,833
3.314
1.891
2.439
27.295
356
208
123.767
105.078
Total expenditure
123,767
105,078
Net expenditure
(48,9411
123,4221
16-

Moorclose Community Centre Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 30 April 2022
2022
2021
Expenditure on charitable activities
Community Centre
Grant funding activitiTes
Grant charitable activity 1 wageslsalaries
Grant charitable activity 1 operating leases
Grant charitable activity 1 rates & water
Grant charitable activity 1 light & heat
15,798
1.247
22.509
60.972
23,389
1,247
19,137
17,935
F li
Grant charitable activity 1 repairs & maintenance
Grant char"rtable activity 1 insurance
Gonl eharitable activity 1 legal and Professional fees
Grant charitable activity 1 - telephone
Grant charitable activity 1 other costs
Grant charitable activity 1 depreciation
Grant charitable activity 1 Cafe
Grant charitable activity 1 Licences
7,123
2,193
1,986
1.450
526
9.014
949
5,034
2,833
3,314
1,891
2.439
27.295
356
208
123.767
105.078
Expendlture on charitsble activities
123,767
105,078
17-