Firthmoor District Community Association ANNUAL REPORT 2024 - 2025
Contents Firthmoor and District Community Association IA charitable company Ilmited by 8uaranteÈ) Reglstered Charlty Number: 1144955 Reglstered Company Number: 07842311 Section 'a Page No Charlty Information Report of the Trustees 13 Report of the Independent Examlners 14 Statement of Flnanclal Activltles 15 Balance Sheet 16 Cash Flow Statement 17 Notes to the Flnancial Statements 19 Detalled Statement of Flnanclal Activltles 28
Charity Objectives An extract from ourArticles of Association l. To promote the benefit of the inhabitants of Firthmoor and Lascelle5 Park and the Neighbourhood thereof wlthout distinction of sex, sexual orientation, race or of political, religious or other options, by associating together the said inhabitants and the local authorlt5es, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure-time occupations with the object of improving the conditions of life for the said Inhabitants. 2. To establish or secure the establishment of a 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 The area In whlch we operate general overvlew: Firthmoor Community Centre is located in Eastbourne Ward in the southeast of Darlington, the majority of which is comprised of the Firthmoor Estate. Eastbourne is ranked 664th (worst 8% natlonallyl In the Government's Index of Multtple Deprivation (estfmated uslng comblned LSOA scores). The area has a population of 5,780 residents in 2,660 households. 22.4% of the population is aged under 16 wlth 19.3% over the age of retlrement, compared with 19.5% and 18.6% nationally. The proportion of the population from ethnic minorities is 2.2% compared wlth 2.1% in Darlin8ton and 8.7% in England in Wales. The unemployment rate in Eastbourne is 5.2%, the fourth highest in Darlington compared to the overall Darlln8ton figure of 4%. Youth unemployment in Eastbourne is the fourth worst in Darlin8ton, with 38.8% of unemployed people a8ed between 18-24. 25.6% of the working age population receive key benefits, with 28.5% of children living in low-income households, the eleventh worst in Darlington. Eastbourne has the second highest proportion of single parent households in Darlington at 5.1%. Eastbourne also has the bi88est problem with dental health amon8 children, with an avera8e of 3.5% decayed, mlssing or fllled teeth (drnftl. The ward also has the hlghest rate of teenage pregnancles In the town. Educational attainment is low, with results at Key Stage 2 being the worst in Darlington, along with the lowest level of adults in further education (4.6%). Only 5% of people aged 18 to 20 progre55 to university.
Chair of Trustees IJ The past year has been a challenging and reflective perlod for Flrthmoor Community Centre. We have experienced si8niflcant changes withln our Board and trustee team, and I would like to plate on record my thankstothosewho have stepped down, aswell as those who have stepped forward to supportthe or8ani5ation during this tlme of transition. Desplte these challenges, l am proud to say that we have contlnued to maintain vital servlces for our communlty, Ensuring that local people can still access support, activities, and a welcomlng Space has remalned at the heart of everything we do. Thls year has very much been about resettlng, We have taken tlme to revlew our internal processes, stren8then governance, and put robust plans In place to manage our flnances more effectlvely and save money where possible. These steps are essentlal to securln8 the long-term sustalnability of the Community Centre. We recognlse that we have not been able to dellver as many communlty events as in prevlous years. Thls has been dlsappointin8 for us and for our resldents, but it has been a direct result of fundlng challen8es and necessary staff restructurin8. These decisions have not been taken118htly and were made to protect the core services that so many people rely on. Like many charltles, we contlnue to face ongoSng pressures from rislng costs, Including the Natlonal Llvlng Wage, Increased energy prices, and the wlder Impact of inflation. These factors present real challen8es; however, we are working hard to mlnlmlse thelr Smpact on our users and to ensurethat Flrthmoor Community Centre remalns accessible and supportlve to all. Looking ahead, we are focused on rebulldlng capaclty, stren8thenlng partnershlps, and Creating opportunltles to once a8aln expand our communlty offer. On behalf of the Board, I would Ilke to thank our staff, volunteers, funders, and the wlder community for thelr contlnued support, patlence, and bellef In the importance of Flrthmoor Communlty Centre. Together, we remain committed to servlng our communlty and ensurln8 that Flrthmoor continues to be a place where people feel supported, connected, and proud to belong. Jessica Connors Chair of Trustees
Head of Charity Operations Firthmoor Communlty Centre has experienced another posltlve year and contlnues to 8lt atthe very heart of the community. W8 remain D8rlington's largest communlty charlty, provldlng a wlde range of services. activities, 8nd support to locaL people of all ages. Thisyear, we were deiightedtowelcome 8everalnew group8totheorgan18atlon, IncludlngAndy's Man Club and the NHS Pain Clinic. These addition8 reflect our ongoing commitment to re8ponding to Ioc8l need and ensuring that our spaces ar8 used to support health. wellbelng. and conn8Ctlon. Alongside thls. well- establlshed 8ervlce8 such as the Dementla Café ¢ontlnue to go from Strength to strength, demonstratlng the real imp8Ct of conslstent, community-led support. As with m8ny charities. financial challenges have remalned a key focu8 throughout the year. Ri8ing costs and fundlng pres8ure8 have requlred u8 to thlnk creatlvely, flnd new 8olutlons, and work smart8rto ensure we us8 our resources 88 effectively as possible. Thls has been an Important perlod of reflectlon and problem-801ving for the organisation. A signific8nt part of this y8ar has been spent Ilstenlng. We have engaged wlth our 8t8ff, volunteer8, and service usersto betterunderstand wh8tch8nges could be made tO8trengthen thecharlty. Improve delivery, and 8nsureth8t Firthmoorcontlnues to meet the need8 ofthe communlty both now and in the future. Their feedback has been Invaluable In shaplng our plan8. Looking 8h8ad, pl8nnlng for next year's events and actlvltles18 81re8dy well underway, and there18 8 real sense of optimism aboutwh8t Iles 8he8d. We are confldentth8tthe comlngyearwill be a verygood one for the charity. with exciting opportunities to build on our strengths. grow our offer, and continue 8UPPOrtlng our communlty. I would Ilk8 to thank our staff, volunteers. partners. and supporters for their continued dedic8tion 8nd commitment. Together, we are enBuringthat Firthmoor Communlty Centra r8m81ns 8 vlbrant. W8lcoming. and resilient organisation for the people of Darlington. Jonathan Dulston Head of Charity Operations
Who uses our centre? Since the centre was built in 2004, we have continued to attract projects. services and businesses that enhance our community. We are delighted that this year has been one of the most diverse for services we offer our member8. Please see a full list of our clients. Joanne Lowe Academy of Dance Slimming World Counclllor Ward 5ur8erles Darllngton Borough Coun¢ll- Actlvltles Programme Tool Library Service N- Gage Learnlng Group NHS- Natlonal Chlldmlnders NHS- Cardlac Rehabllltstlon National Blood Services (NHS) Cltlzens Advlce The Bread & Butter Thlng Over S$ Group Pollce PACT Exerclse classes. Cockerton Pharmacy Hyder Dental Prartlce NHS Hearlng Screenlng Cllnlcs DBC- Early Help Team Locomotlve Securlty NHS Paln Cllnc Dementla Group Community Assoclation Projects Maidendale Nursery In line with government leglslation our nursery has been closed for a large proportlon of this reporttng period. We have however been able to SUPPOrt key workerfamilies with continuing to provide services. We recognlsed earlyon during this pandemicthat we had a responsibllity more than ever before to step up and provide for our community. Our committed staff team remained professional and dedicated to the service we provided, often during periods of increased anxiety as the national and local Covid-19 rates were accelerating. Despite the challenges we have faced as a charity by the natfonal restricttons and lockdowns we have benefited financially by the government financial support packages. We have received several lockdown grants overthe last year along wlth utilising the furlough scheme and more recently the flexible furlough scheme as we have stated to reopen. The Nursery continues to be overseen by our head of children and young people who is supported by a deputy nursery manager and 3 Senior nursery practitioners. In addition to
this we employ 20 childcare practitioners and at the time of writing this report we had 165 children enrolled within our nursery. Community Café Due to government legislation our café has had to close for a signiflcant period over the last year. We have however remained open to produce hot meals to our nursery for the children who were attending under the key worker criteria. In addition to this, the café has also provided hot nutritious meals for 120 young peripli a5 part of Darlington Borough Council's Easer activities programme. Whllst In lockdown we took the opportunlty to refurblsh and re palnt the cafe kltchen. Th5s investment has given the kitchen a fresh clean and professional feel which has been received well by staff and service users alike. In addition to this we have also made a number of investments in equipment by purchasing a new 2-barrel fryer, a new commercial range cooker and an industrial microwave. This investment Is part of our plans to develop our menu and service in the coming year. Despite the challenges we have face as a charlty by the natlonal restrlctlons and lockdowns we have benefited financially by the government financing support packages. We have received several lockdown grants over the last year along with utilising the furlough scheme and more recently the flexible furlou8h scheme as we have stated to reopen. Community Fun Days, Trlps & Soclal Evenlngs and Firthmoor LIVE Due to government le8lslatlon, we took the declslon to suspend our activitles programme until further notice however continue to engage with our communlty vla our soclal medla platforms to understand and tease theirappetite forfuture event. Whilst our trips programme will not start untll summer 2026, we are already startlng to make plans for Firthmoor LIVE 2026 Onllne Presence & Dlgltal Servlces Thls technology enables our member to recelve news, dlscounts, and Informatlon In real time via our database of member's numbers. We also use the service to set reminders for our Trustees, meetings and to send important message to employees. All you need to do is register your mobile phone number with the charity to receive updates. Fundraising & Support Projects Firthmoor Food Bank During the last year we have stepped up for our community and become a COVID-19 support hub where we have been able to help our residents with essential items. we supported over 600 re5ident5 With food parcels durin8 the hight of the pandemic which provided over 1,000 meals.
In addition to food support, we were also able to support those who were cllnlcally vulnerable and shielding. We collected prescriptions for people along with collecting shopping for those most clinically vulnerable. Firthmoor Food Bank provides emergency food parcels to people in crisis. Ourfood bank is cornpletely self-sustaining and relies on donations from individuals and groups. Our partnership working with groups such as our local Slimming World, local supermarkets and schools have supported the sustainability of this service. Volunteer Programme There is sound evidence that volunteering brings benefits to both the person volunteerlng and the people and organisations they support. We have developed a strong volunteer database this year. We have focused on supporting key activities within the charity whilst also supporting individuals to gain confidence and experience in those roles and we are pleased to report that our volunteer numbers are increasin8 Steadily. The Bread & Butter Thlng We are dellghted that we have been able to work in partnership with the bread and butter thing over the last year by providin8 room hlre along wlth a fantastlc team of volunteers. Thls 8reat project works with corporate food suppliers to save and redlstribute food that would have gone to landfill. RedentS who user the service receive approximately £35 work of shopping for £7.50. So far, the project has delivered 5,000 food parcels to familles servlng approxlmately 80 families per week. This has saved 24 tonnes of food from going to landfill and provided an astonishing 500,000 mea15. For more information of the great work of this project please vlsit. www.breadandbu hln .or Organisational Structure & Business Model Organlsatlonal Report of the Assoclatlon. for the Year Ended 3111 Mah 2025 Firthmoor & District Community Association Is a voluntary group, run by local people who own and are responsible for maintaining Firthmoor Community Centre. The charity provides support and delivers essential community services for local people in Firthmoor - we are passionate about our community. All our charitable activities focus on the provision of soclal, educational and lelsure tlme activities, either directly or in partnership with others, to further our charitable purposes and aims forthe public benefit and to enhance the wellbeing of our local community. We continue to develop neworganisational structure5, inspirational leadership and drive a new community culture. We aim to continually improve the overall efficiency and effectiveness of our charity. Working closely with the Chairman, the Head of Charity Operations and Head of children 7 young people are responsible for the day-to-day operational management of the charity and individual supervision of employees. The Chief Officer also ensures that the employee team continues to develop skills and working standards in line with good practice and le8i51ation. Firthmoor & District Community Association has a strategic change initiative to create the best Community Centre in Darlington; an organisation capable of delivering community services at the grass roots.
We want everyone to be involved in maintainin8 a great community building in the smartest and most efficientway possible. Our community's expectations continue to grow and in order that we meet those challenges, changes and expectations, every element of our charity will need to adapt to ensure we are set up to succeed. Investments This year we have started a fantastic partnership with N-Gage which aims to support young people to be the bestthey can be. The boxing club runs on an evening alongwith competitions on a weekend. N-Gage also has an alternative education arm to its busine55 which runs during the day. Our Vlslon The charlty's vlslon Is summarlsed as.. 'To be wSdely recognised as the best community charity In Darlington, where we create unique community experiences that our members, resldents and employees feel proud to be a part of, Our Values Accountablllty Communlcatlon Innovation Efflclenry Trustlng j*, 'do It, it, promottng clear values and behavlours; creating systems and processes that keep our employees up to date, on board and part of our journey; ensuring consistency, fairness, and ownershlp. Maklng a dlfferentt to our Commun1t maintaining and enhancing our reputation as a great place to be; delivering hlgh quality stsndards that deliver a unique and practical benefit to local people, buslnesses, and our members. O strengthenlng our leadershlp model - malntaining our current methods of governance; reviewing our impact and effectiveness in ensuring the stability of the administration; providing good governance and leadership by exercising effective controls. being open and accountable. 0 8ulldlno a sustolnable fvture - supporting our long-term future and our ability to improve our facilities, seprfices, and effectiveness by optlmlsing any income surplus by building and growlng our business in order to better support our community in a socially responsible way
Delivering on our aims and objectives We review our aims, objectives, and activitles each year. This review looks at what we achieved and the outcomes of our work in the previous 12 month5. The review focuses on the successes of each of the key artIVieS of our charity and the benefits they have brought to the people we a here to support. The review also helps us ensure our aims, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on publlc benefit when reviewing our aim and objectives in planning our future activities. In particular, the trustees conslder how planned activities will contribute to the aims and objectives they have set and how they most benefit the community. The focus of our work Our main objectives for the year continued to be to advance education and to provide facilities in the InteSts of social welfare. The strate8les we used to meet these objectives included: rf Worklng In partnership with others to provlde a range of services and activities for local people Buildlng upon our servlce dellvery to provide an excellent customer- focused environment for our users and members, who access the centre daily rf Ensuring an environment where people want to spend more of their social and recreational time, whilst providing healthy meals at affordable prices rf Working towards fully maintainin8 our self-sUStainin8 community centre free from a further dependence on grant funding O Promoting the advancement of education and health through the provision of an in-house nursery and dental practice Recrultment, appointment, and Inductlon of trustees We regularly advertise forvacancies on the board through ourwebsite, Facebook pa8e and via our communlty newsletter. We are also signed up to the local community voluntary servlce network. Our new trustees are elected at the AGM for a one-year term and are eligible for re- election each year, with no term limit. Trustees elected at the AGM can reside in any area of Darlington. Those wishing to be co-opted on to the board durlng the year must be resident of the council wards of Eastbourne and Lascelles. There are four officer positions available for election at each AGM. Honorary Officers are elected and the positions are Chalrman, Deputy Chairman, Treasurer and Secretary. 10
Applications for trusteeship must be received before the meeting and a twenty-one day general notice of this requirement is given. All our new trustees will be familiarised with the practical work of the Charity and how the Community Centre is managed. The Chief Officer, in partnership with the Sectary, Is responsible for arranging induction sessions for new trustees, which involves issuing email accounts, ID Badges, explaining the structures of the Charity, its constitutional workings, and its current range of business activities. This includes a deep dive into the accounts and business plans. All trustees are qUired to sign the code of conduct and agree to our'good governance, policy statement. Training is carried out as appropriate and, where necessary, guidance is updated or recommended. How our activities deliver public benefit All our charitable activities focus on the provision of social, educational and leisure tlme activities, either directly or in partnership with others, to further our charitable purposes for the public benefit and to enhance the wellbeing of our local community. Who uses and benefits from our services Firthmoor Community Centre provides services and activities that support people to reach their full potential. An Important first step in providing the services that will benefit people's lives is in understanding the'needs, that exlst In the local communlty and how those 'needs' could best be met. From this starting point services and activities can then be established, alone or in partnership with our communlty. We are committed to ensuring our community improves and builds upon opportunitles. Prlnclpal Funding Sources Aside from the income generated from groups who use the Community Centre as a base to provide social and recreational activities, the principal funding sources for the charity are now derived from our in-house childcare operations and room hire income. Following constraints on local authority funding in Darlington, which led to all subsldles to Communlty Centres belng cut to zero, the charlty has to ensure all income to cover running costs is derived from business activities e.g. room/office hire charges. nursery places, café sales etc. Investment Policy Aside from retainin8 a prudent amount of working capital, the charity has no funds to invest. If the charity had sufficient resources available Trustees would consider the options available, however, at this present time the Management Committee has decided to focu5 resources towards a continued cycle of repair and renewal of the building until such time as large surpluses can be accumulated forfuture planned Investments.
Reserves & Risks Policy In order to highlight any risks to the organisation, the Board of Trustees and Chief Officer continually examine the charity's cash flow and resenies through regular budget reviews and updates, led by the treasurer. The charity has established polices With regards to finance, employee relations and operational health and safety, which are reviewed annually by the secretary. Where appropriate, systems or procedures have also been established to mitigate the risks the charity faces. In the past the charity used to be highly dependent on grant income, however, business income now forms all of the charity's resources, so emphasis on where the risks lie has changed. Gater attention is now being placed not just on how we conduct our business, but with an emphasis on developing a strong leadershlp team, with accountable and dynamic managers. The charity's current reserves statement and operational direction is to maintain sufficient working capital and manage cash flow to meet any known commitments. In most cases, the charity's annual expenditure budgets are not executed until predicted Income budgetary targets have been achieved. This approach has been adopted to ensure that there is a sufficient flow of cash to meet known commitments. The charity has a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. procedures are also in place to ensure compliance with health and safety of staff, volunteers, clients, and visitors to the centre. As part of the annual budget approved each April, the charlty treasurer, on behalf of the trustees, conducts a review of the approved budget each October. Where appropriate, amendments will be made to ensure that any risks are identified in all our operations. Plans for Future Periods Thls comln8 year wlll be about going back to basic and re shaping the way we deliver our services to the community. We hope to enhance our artlvltles, trlps and theatre across the centre. In addition to thls we will relocate our reception are and make way for our new dedicated SEND unit which will increase the capacity of our nurse4ry provision.
Firthmoor and District Communi Association ort of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the Purposes of the Companies Act 2006, present their report with the fll]ancial statements of the charity for the y¢ar ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). STRATEGIC REPORT STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of tNsL and constitutes a limited company, limited by guarantee, as dered by the Companies Act 2006. REFERENCE AND ADMINISTRA TIVE DETAILS Registered Company number 07842311 (England and Wales) Registered Charity number 1144955 Registered offi¢¢ Firtlunoor Community Centre Burnside Road Darlin8ton Co. Durham DLI 4SU Trustees Steven Tait (resigned on 25th November 2024) Susan Dulston Ka>'l¢igh Jones (resigned 25th November 2024) Susan Morley (resigned 25th November 2024) Maureen Martin Susan Bartle (resigned 16 April 2025) Allison Clemminson (resigned on 25th November 2025) Jessica Connors (resigned 16th April 2025) Paul Hutchinson (appointed 25th Nov¢mber 2024) Kamara Mills (appointed 25th November 2024) Kevin Nicholson (appointed 25th November 2024) Company Seeretary Susan Morley Independent Examiner J P Walters & Co Chartered Accountants 67 Duke Street Darlington Co. Durham DL3 7SD Report of the trustees, incorporating a strategic reporL approved by order of the board of trustees, as the company directors, on.. XO .. ?.- Z 6 . and signed on the board's behalf by: Maureen Martin - Trustee
Inde endent Examiner's Re ort to the Tntstees of Firthmoor and District Communi Association Independent examiner's report to the trustees of Firthmoor and District Community Association (Ithe Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of rewirt As the charity's trustees of the Company (and also its directors for th¢ purposes of company law) you are responsiblc 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 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 201 l Act,). In carrying out my examination I have followed the Dir¢ction5 given by the Charity Conunission undcr section 145(5) (b) of the 201 l Act. Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirni that l am qualified to undertake the examination because l am a registered member of ICAEW which is one of the listed bodies. I have completed my examination. I confirnl that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS 102)). I have no 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. J P Walters Bsc BFP FCA ICAEW J P Walters & Co Chartered Accounlants 67 Duke Street Darlington Co. Durham DL3 7SD 20-3. 2t)
Firthmoor and District Communi Association Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,596 1,596 4280 Chgritable aetivities Nursery Kitchen General Other trading activities 581,701 41.902 11,878 197 383 59,624 641.325 41.902 59,604 197 383 466,499 71.866 142.124 203 608 47,726 Total 834,460 107,350 941,810 888,377 EXPENDITURE ON Raising funds 14267 14,267 31,632 Charitable aellvltles Nursery Kitchen General General Restricted 528,533 57,780 294,764 528,533 57,780 294,764 439.150 83.063 219,866 30.680 Total 895,344 32,926 928,270 804,391 NET INCOME (60,884) 74,424 13,540 83,986 Transfers between funds 16 Net movement In funds (64,082) 77,622 13,540 83.986 RECONCILIATION OF FUNDS Total funds brought forward 170,941 995,929 1,166,870 1,082.884 TOTAL FUNDS CARRIED FORWARD 106 859 1073 551 1 180410 1 166.870 The notes forn] part of these fll)ancial statements
Firthmoor and District Cornmuni Association Balance Sheet 31 March 2025 31.3.25 Total funds 31.3.24 Totsl nds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 13 42,555 1,073,551 1,116,106 1.039,191 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 4,630 4,630 10,195 122 537 69,871 69.871 130.936 CREDITORS Amounts falling di1¢ within one year 16 (5,567) (5.567) (5.053) NET CURRENT ASSETS 117484 TOTAL ASSETS LESS CURREIYT LIABILITIES 106,859 1,073,551 1.180,410 1.166,870 NET ASSETS 106 859 1073 551 1180410 1 166 870 FUNDS Unrestricted funds Re8trlcted funds 17 106,859 1073 551 170,941 TOTAL FUND5 1180410 1166 870 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not requir¢d the company to obtsin an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. Th¢ trustees acknowledge their responsibilitkes for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing fmancial statements which give a trne and fair view of the state of affairs of the charitable company as at the end of each fmancial year and of its suryilus or deficit for each fmancial year in accordance with th¢ requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies A¢t 2006 relating to fmancial statements, so far as applicable to the charitable company. (b) The fllwicial statements were approved by the Board of Trustees and authorised for issue on . and were signed on its behalf by: Maur¢¢n Martin - Trustee The notes forn] part of these fmancial statements
Firthmoor and District Association mmuni Cash Flow Statement for the Y¢ar Ended 31 March 2025 31.3.25 31.3.24 Note5 CAsh flows from operatlng a¢tivities Cash generated from operations 137 460 Net cash provided by operating activities 137 460 Cash flows from investing aetlvltles Purchas¢ of tangible red ass¢ts 105 107 Net cash used in investing activities 121344) 105 107) Change In cash and cash equlvalent$ In the reporllng period Cash and tash equlvalents at the beginning of the reporting perlod (57,296) 32,353 122 537 Cfish and cash equlvalent$ at the end of the r¢portlng perlod 122 537 The notes forni part of these fancIal 3tat¢m¢nts
Firthmoor and District Communi Association Notes to the Cash Flow Statement for the Year Ended 31 March 2025 RECONCILIATION OF NET INCOMEI{EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 Net ineomel(expenditure) for the reportlng period (as per the Statement of Financial Activities) Adjustments for: Depreciatton charges Loss on disposal of assets Decrease in debtors Increase in creditors 13,540 83,986 44,429 47,955 43 2,823 2,653 5,565 514 Net cash Inflowl(outflow) provided by operations 137 460 ANALYSIS OF CASH AND CASH EQUIVALENTS 31.3.24 31.3.24 Notice deposits (less than 3 months) Overdrafts included in bank loans and overdrafts falling due within one year 65,241 122,537 Total cash and cash equivalents 122 537 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow At 31.3.25 Net cash Cash at bank 122 537 Total 122 537 57 296) The notss fonn part of these financial statements
Firthmoor and District Communi Association Notes to the Financial Statements for the Y¢ar Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the finoncial $t8tements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The fu1¢1&1 statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accNals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activitie5 on a basis consistent with the use of r¢sou¢s. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued a5 expenditure. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fr¢ehold prop¢ty 20/0 on cost Taxatlon Th¢ charity is ¢x¢mpt from corporation tax on its charitable activities. Fund aceountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted pury)oses. Further explanation of the nature and purpose of eacb fimd is included in the notes to the fmancial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable ¢ompany's pension scheme are charged to the Statement of Financial Activities in th¢ p¢riod to which they relate. continud..
Firthmoor and District Communi Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 31.3.25 31.3.24 Donations OTHER TRADING ACTIVITIES 31.3.25 31.3.24 Fundraising events R¢ntal income Trips Feed in tarlffs 2,355 195,028 27,123 176,485 197 383 INCOME FROM CHARITABLE ACTJVITJES 31.3.25 31.3.24 Activity Nursery Nursery Kitchen General General Generdl Nursery fees Grants Café income Miscellaneous Grants PhotocopyinglTool hire 149,709 491,616 41,902 193,338 273,161 71,866 4,432 137,403 289 57,806 742831 680 489 Grants received, included in the above. are as follows: 31.3.25 31.3.24 DBC Special Educational Needs Grant DBC Nursery Education Grant DBC Early Years Grant DBC Baby Funding DBC Grants DBC Grant- Minibus NHS Grant Darlington Youth Grant Football Foundation Grant 14,378 217,463 183,804 16,347 107,350 9,000 480 600 13,000 129,648 130,513 25,500 25,000 549 422 410 564 continued...
Firthtnoor and District Communi Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 RAISING FUNDS Other tradlng aetlvltfies 31.3.25 31.3.24 Purchases CHARITABLE AcfiviTIES COSTS Grant funding of activities (see note Support costs (see note 8) Direct Costs 7) Totals Nursery Kitchen General General Restricted 527,540 57,143 294,764 993 637 294,764 528,533 57,780 294,764 584 683 329 320 914 003 GRANTS PAYABLE 31.3.25 31.3.24 Nursery SUPPORT COSTS Governance costs Management Totals Nursery Kitchen General General Restricted 993 637 291,597 993 637 294,764 3,167 326 153 329 320 continued... li
Firthmoor and District Communi Association Notes to the Financial Statements- continued for the Year Ended 31 March 2025 NET INCOMEI(EXPEIYDITURE) Net income/(expenditure) is stated after chargingl(crediting): 31.3.25 31.3.24 Depreciation - owned &ssets io. TRUSTEES, RE1UNERATIoN AND BENEFITS There were no ttustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Pension costs 449,054 429,784 453 249 435 315 The average monthly number of employees during the year was as follows: 31.3.25 18 io 31.3.24 16 Full time Part time 28 24 No employees received emoluments in excess of £60,000. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted funds Total fimds INCOME AND ENDOWMENTS FROM Donations and legacies 4,280 4,280 Charitable aetivities Nursery Kitchen General Other trading activiti¢s 466,499 71,866 35,221 203 608 466,499 71,866 142,124 203 608 106,903 Total 781,474 106,903 883,377 ontinued... LX
Firthtnoor and District Conununi Association Notes to the Financial Statements- continued for the Year Ended 31 March 2025 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unr¢stri¢t¢d Restricted funds funds Total funds EXPENDITURE ON Raising funds 31,632 31,632 Charltable activities Nursery Kit¢hen General General Restricted 439,150 83,063 251,498 439,150 83,063 251,498 Total 773,711 30,680 804,391 NET INCOME 7,763 76,223 83,986 Tr4n$fer$ tween funds Net movement In funds 7,763 76,223 83,986 RECONCILIATION OF FUNDS Total funds brought fonvard 163,178 919,706 1,082,884 TOTAL FUNDS CARRIED FORWARD 170 941 995 929 1166 870 continued...
Firthmoor and District Communi Association Notes to the Financial Stat¢m¢nts - continued for the Year Ended 31 March 2025 13. TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Freehold property Motor vehicles Totals COST At l April 2024 Additions Disposals 1.533,977 112,344 105,650 1,639,627 121,344 9.000 At 31 March 2025 1646321 103 838 1759 159 DEPRECIATION At l April 2024 Charge for year Eliminated on disposal 539,844 32,926 60,592 11,503 1.812) 600,436 44,429 At 31 March 2025 572 770 643 053 NET BOOK VALUE At 31 March 2025 1073 551 1116 106 At 31 March 2024 994 133 1039 191 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Bank loans and overdrafis (see note 15) Social security and other t&xes Accrued expenses 15. LOANS An analysis of the maturity of loans is given below., 31.325 31.3.24 Amounts falling due within one y¢ar on demand: Bank overdrafts continued... Z4
Firthmoor and District Communi Association No*s to the Financial Statements- continued for th¢ Y¢ar Ended 31 March 2025 13. TANGIBLE FIXED ASSETS Fixtures, fittings and equipment Freehold property Motor vehicles Totals COST At l April 2024 Additions Disposals 1,533,977 112,344 105,650 1,639,627 121,344 9,000 At 31 March 2025 1646 321 103 838 1759 159 DEPRECIATION At l April 2024 Charg¢ for y¢ar Eliminated on disposal 539,844 32,926 60,592 11,503 600,436 44,429 At 31 March 2025 572 770 NET BOOK VALUE At 31 March 2025 1073 551 1116 106 At 31 March 2024 994 133 1039 191 14. CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Bank loans and overdrafts (see note 15) Social security and other taxes Accrued expenses 15. LOANS An analysis of the maturity of loans is given below.. 31.3.25 31.3.24 Amounts falling due within one year on demand: Bank overdrafts continued.. 24
Firthmoor and District Communi Association Notes to the Financial Ststements - continued for the Year Ended 31 Match 2025 16. MOVEMENT IN FUNDS Net movement in funds Transfer5 between fimds At 31.3.25 At 1.4.24 Unrestricted funds General fund Nursery Kitchen 101,077 81,355 11491) (98,174) 53,168 56,426 (59,624) 59.329 74,899 27 369) 170,941 (60,884) (3,198) 106,859 Restrleted funds General 995,929 74,424 3,198 1,073,551 TOTAL FUNDS 1 166 870 1 180410 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrleted funds General fund Nursery Kitchen 210,857 581,701 309,03 I 528,533 (98,174) 53,168 834,460 895,344 (60,884) Restricted funds G¢n¢ral fund Nursery 47,726 32,926 14,800 107,350 32,926 74,424 TOTAL FUNDS 941 810 928 270 Cornpar4tiv¢$ for movement In funds Net movement in funds Transfers between funds At 31,3.24 At 1.4.23 Unrestrlcted funds General fimd Nursery Kitchen 121,466 54,006 (8,389) 27,349 (12,000) 101,077 81,355 163,178 7,763 170,941 Restricted funds General 919,706 76,223 995,929 TOTAL FUNDS 1082 884 1166 870 ontinued...
Firthmoor and District Commun Association Notes to the Financial Statements - continued for the Year Ended 31 March 202 16. MOVEMENT IN FUls - continued Comparative net mov¢m¢nt in funds. included in the above are as follows: Incoming resources Resources expended Movement in fun(Is Unrestricted funds General fund Nursery Kitchen 243,109 466,499 251.498 439,150 (8,389) 27,349 781,474 773,711 7,763 Restritted funds General 106,903 30,680 76,223 TOTAL FUNDS 888 377 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between nds At 31.3.25 At 1.4.23 Unrestrieled funds G¢neral fund Nursery Kitchen 121,466 54,006 12 294) (106,563) 80,517 44,426 (59,624) 59,329 74,899 27 369) 163,178 (53,121) (3,198) 106,859 Re$trleted funds General 919,706 150,647 3,198 1,073,551 TOTAL FUNDS l 082 884 1180410 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted fund$ General fund Nursery Kitchen 453,966 1,048,200 113768 560,529 967,683 140 843 (106,563) 80,517 1,615,934 1,669,055 (53,121) Restricted funds General 214,253 63,606 150,647 TOTAL FUNDS 1830 187 1732,661 continued...
Firthmoor and District Communi Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 17. RELATED PARTY DISCLOSURES There were no related paty transactions for th¢ year ended 31 March 2025. 27
Firthmoor aThd District Communi ssociatÈ Detailed Stat¢m¢nt of Financial Activiti for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENrs Donations and legacles Donations 1,596 4,280 Other trading activities Fundraising events Rental income Feed in tariffs 2,355 195,028 27,123 176,485 197,383 203,608 Charitable aetlvltles Nursery fees Cafe income Grants PhotocopyinTo0j hire Miscellaneous income 149,709 41,902 549.422 1,798 193,338 71,866 410,564 289 742 831 680 489 Total Incoming resources 941,810 888,377 EXPENDITURE Other trading aetivitieg Cost of trips, events and fLmd raising 14,267 31,632 Charltable activitie8 Wages Prof¢ssional f¢¢s Sundri¢s Consumables Nursery meals Core overhead contribution Cleaning Donations 320,731 10,400 25,698 108,223 7,498 111,575 558 339,720 2,614 81,436 25,246 55,183 764 584,683 505,127 Support costs Management Wages Pensions Staff training Rat¢s and water Insurance Light and heat Carried forward 128,323 4,195 90,064 5,531 714 3,588 4,383 45,880 150,160 2,856 4,356 82,891 222,621 This page does not forni part of the statutory fman¢ial statements 28
Firthmoor and District Communi Association Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 Management Brought forward Bank charges Telephone Office supplies Consumables Advertising Sundries Maintenance contracts Lic¢nc¢s and subscriptions Cleaning Repairs and renewals Loss on disposal of assets Depreciation of property Depreciation of fixtures Depreciation of computer equipment 222,621 2,030 10,201 2,098 6,332 150,160 1,917 4,861 2,356 241 12,753 10.941 24,184 5,675 3,050 43 30.680 17.179 96 842 11,711 17,898 3,899 4,092 32,926 11,496 326,153 264,136 Governance costs Accountancy fees Legal fees 3,167 2.653 843 Total resources expended 928 270 804 391 Net Ineome This page does not forni part of the statutory financial statements 29