Ambleside Parish Centre IA Company Limited by Guarantee) Annual Report and Financial Statements Year Ended 31 March 2025 Company Registration Number.. 07640743 (England & Wales) Registered Charity Number.. 1145971
Ambleside Parlsh Centre Contents Page Reference and Administrative Details Trustees Report Independent AdItOr'S Report on the Flnancial Statements li Statement of Financial Acilvltles Incorporatin8 Incorne & Expendlture Account 12 Balawtce Sheet 13 Notes to the Financial Statements 14
Ambleside Parish Centre Company Llmlted by Guarantee Trustees Annual Report for the Year Ended 31 March 2025 Reference and Admlnlstratlve Details The Trustees, who are also diiettors for the purposes of company law, present thelr report atul the flnancial statements of rhe company for the period ended 31 March 2025. Role Appolnted Reslzned Trustee5 Dr Rob Ashworth Mrs Alison Pttkering Mrs Mar8arÈt BurlDrd Mrs Jennlfer Harrop Mrs Linda Kingdon Mrs Allison Peak Mrs Catherine Powloski Mrs Marion Rilev Mr Michael Corin Mr David Howard Stothard Rev. Grace Cèuldwell Rev. Andrew Smith Rev. Jane N3ttrass Rev. Emily Bagg Mrs Janlf È GrSfflths Mr Chrlstopher Powell ITreasureil 271IU2024 2110512024 1410612025 04103D025 IAmbleslde Art 5ocietyl 2410412024 2110512024 2711112024 2711112024 2010512025 Company Secretary Mrs Lsnda Kingdon 1410612025 Prlnclpal and Re8lstèred Office Ambleside Parish Centre Vicarage Roa(J Ambloslde, Cumbri3 LA22 9DH Company Reglstratlon Numbey 07640743 Reg15tered Charlty Number 1145971 Independent Examlner 5alnt and Co The Old Police Statlon Church Street Ambleside, CumbrSa LA22 OBT Solicitors Davenport and Scott Lancaster House Lake Road Ambleside, CumbrSa LA22 OAD Pa8• 1
Ambleside Parish Centre Cornpany Llmlted by Guarantee TtustÈes Annual Report for the Year Ended 31 March 2025 11 Stfucture, GoverTran and Management Ambleside Parish Centre was initially run by St Mary's Parish Centre IAmblesidel Trust, 8 registered charity INO 1093947]. Located on Vicarage Road, Ambleside LA22 gDH. the Centre is held on a 28-year lease from l January 2002 from the Carlisle Diocesan 8oard of Finance Limited as set out in a Oeclaration of Trust ijated 10 October 2001, and 3 Lease and Trust Deed dated 29 January 2002 which set up the original Committee of Manaeement. hese trusts were modifièd by further deeds of 2 April 2CM)8 and 8 August 20D8. whlch establlshed the Sharing Agreement that incorpoiated the interests of Ambleside Methodtst Church and that the Management Committee should include eight members, flve elected and up to three co-opted, who could be drawn from the membership ofihe two named Churches. A further trust. the Ambleside with 8rathay Trust, wès created on 25 October 2007 controlling the property of AmblesSde Parish Centre, with its trustees drawn eqallY from the two Churches. Ambleslde Parish Centre was incorporated under the Companie5 Act 2006. lirrited by guarantee INO 76407431, and in this connection, has Articles of AsSOClation which closely mirrorthe governing deeds listed above. The company 15 a registered charity No 1145971 wlth its Artlc1es establishing that the premises are available for the benefit of the wlder community and not just for the two named Churches. The premous Management Committee was replaced by a Board of Directors. On l April 2012 St Mary's Parish Centre IAmblesldel Trust glfted the whole ol it5 as5et5 and15abilltles to the charitable company Ambleside Parish Centre and the charltable company carried on the activitie5 of the former charitable trust a5 from thai date. On l April 2015 the Parish of St Mar¢s Church with Holy Trinlty Brathay was dissolved and bwarne the Parish of St Mary's Church Arnbleside. This change Is now reflected in our formal Constitution. The members of the Board of D1CtorS are as follows Five members from St Mafrfs Church to include the Vicai and a chuichwarden lappointÈrJ at the Church's Annual General Meetlngl Five membors from Ambleside Methodlst Church, including the Supeiintendent Minister lappointèd by the Ambleside Methodist Church Councill The Head Teacher of Ambleside Primary school or his/her nomlnee Alternately, the Treasurer of St Mary'5 Church or the Treasurer of Ambleside Methodlst Church or their 1MInee Up to five members elected from OFganisatlons using the Parish Centre Up to three co-opted members Page 2
Ambleside Parish Centre Company LlmSted by Guaranteè Trustees Annual Report for the Year Ended 31 Matth 2025 conL 21 Responstt)Iltles of the Trustees The trustees Iwho are also the directors ol Ambleside Parlsh Centrè for the purposes of tomp3ny lawl are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applic3blÈ law and regulations. Company law requires the tIU5tee5 to prepaTe financial statements for each financial year. Llnder that law, the trustees have elected to prepare ihé financial statemenis in accordance with United Kingdom Generally Accepted Accounting Practlce (United Kingdom Accountlng standards and applicable lawl. Under company law the trustees must not approve the financial statement5 unless they are satisflod that they give a true and fair view of the state of affairs of the charitable company and the income and expendlture of the chaittable company for that perlod. In preparing these Ananclal 5tatement5, the trustees are required to.. selecr suiEable accounting policies and then apply them consistently,. observe the methods and principles in the Charitie5 SORP.. make judgernents and attountlng estimates that are reasonable and prudent.. state whether applicttblÉ UK Aiiounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,. prep3re th@ financial statements on the going concern basls unless it is inappropriate to presumethat the charltable company will continue in operatton. The trustee5 are responsible for keeping adequate accounting records that ale Sufficient to show and explain the charitable company's transaction5 and disclose with reasonable accuracy at aTry ttme the financial position of the charitable tompany and enable them to ensure that the linanclal statements comply wlth thE Companies Act 2006. They are a150 responsible for safeguardlng the assets of the charitable company and hente for tèking ieasonable step5 for the preventlon and detection of fraud and other irregularities. Page 3
Ambleside Parish Centre Company Llmlted by Guarantee TfV5tee5 Annual Report lor the Year Ended 31 March 2025 cont. 3) Members of the Management Commlttee 202ty25 * DT Rob Ashworth ¥ Mis Allson Plckering ¥ M15 Jennlfer Harrop Mrs Linda Kingdon Mrs Alllson Peak M¥$ Marion Riley Mr Michael Corin * Mr David Stothard * Rev. Grace Cauldwell * Rev. Andrew Smith Rev. Jane Nattres5 * Rev. Emily Ba8g * Mrs Janlce Grifflths * Mr Christopher Powell Ichairl ITieasurerl resigned November 2024 1Secretaryl IAppointed Nov 20241 IAppointed Nov 20241 IAppointed Nov 20241 Denotes director of Amble51de Porlsh Cenrre Members of Staff All Hurst Gale Chen Centre Mana£er Ip/tl Appointed Mar 2025 All Together Now and Stories Together Co-ordinator Ipltl, Community Projects Co-L)rdinator Ip/tl from Sept 2023 IResigned Mar 251 Cleanerlcaretaker Ipltl Events and Facilities Co-ordlnaior Ip/tl Finance Administrator Ipltl Food Project Support Ipltl from Aug 2023 Man(ty Dorman Shan Porter Einir Roberts a)ris Shepherd Contracted SenJl¢es lan Parr YES Iyouth En8a8ement Service) Lead Youth Worker Ipltl We are 8T8teful for the sewvice provlded by our bankers.. Natwest Bank 699 Wllmslow Rd, Didsbury Manchester Charities Investment Fund ICOIFI cc 80 Cheap Street London EC2 60Z M20 6NW We would also like to thank our: Accountants.. Salnt and Company The Old Police Statlon ChuTch Street Ambleside Cumbria LA22 OBT Solicitor5: Davenport and Scott Lancaster House Lake Road Atnbleslde Cumbrla L422 OAO Page 4
AmblesSde Parish Centre Company Llmlted by Guèrantee Tru5tee5 Annual Report for the Year Ended 31 March 2025 t. 41 Governance Throughout this year the following Governance groups met in person, with the minutes being taken and circulated ahead of the relevant Quarterly Board of Directors meetings.. Facllities group- oversees the maintenance of the buSlding and its fabric. In thls subgroup there is one trustee, two co-opted rnembers wlth relewant expertise and the Centre Manager. Finance group- oversees the financial p051tion and projeclions of the Centre. In this sub8roup are the Treasurer, Chair, Finance Adminlstrator, and the Centre Manager. Youth Iour Place Youth Projectl governance 8roup- which provldes governance for the Centre's youth work. YES, who have been contracted to provide the youth services since September 2015, continu@to work witli both the junior and senior youth groups that make up'our Place" Thls sub group consists of two trustees, the Centre Manager and two representatives from YES. 51 Progress In Achlevlng Targets sd for 202*25 As part of the analysis of this year, and fSnanclal plannlng for 2024-25, we Identifiéd the following aims. I, Yo ensure staff and Trustees have a strurturè In placè to ènsurè robust and approprlate governan, known to all wlth all processes being followed. Thls will lead to renewal of the lease In due toursÈ. To actively prornote tsur comrrunity groups 8nd recruit new volunteers, wlth speclfic role profiles and Outies to Increase capacity and sustalnabillty of the groups, whilst equipplng existing volunteers with skills and resource5 required to lulfil their potential. Two new Community Direcrors were recruited to the 8oard with sknlls, experience and attrtbutes that can contribute to the CeTrtre'5 development. 11. Introduce 4ccountlng software wlth support ofthe Treasurer, Flnance Admlnistrator and ArnL The Finance Administrator to worked wirh the accountants to set up and continue to rnaximise the use of QuickBooks to simplify financial recording and monitoring to ensure up to date financial infoimaiion is rnore readily accesslble. 111. Work toward5 en5urlngthe building Tr5 W3tertSght and flt for purpose. With advice from the Facilities Governance Gioup, ensuringthe appropriate number of quotes are available for Trustees to make informed decissons about all urgent and necessary repairs to ensure the building is watertight and attractive to users. Trustees contlnue to work with staff to identify appropriète grants to support the planned repairs and maintenance plan and identified improvements to the building. Work has been done to replace the roof Velux windows in the Loughrigg Hall showing signs of water Ingress. All outside Paintin8 work corrpleted, . Reduce energy consumptlon and costs, Through lundraisln8 and 8rant application5 we have worked towards reducin8 the bullding's carbon footprlnt and reducSng erTreigy consumption by a"phaSe replacement ol all Ilghtlng In the building to LEDS, installlng Ilght sensors tn all toilets and havin8 clearslgnage to remind people to turn off lights and heating when they leave. Ensuring that the m05t C05t- effectlve energy providers are identified and staff and Trustee5 continually worktogether to identlfy any cost-ellective materials and opportunities to reduce ongolng t05t5. v. Increase u5abllbty of Centre and Income generation opportunltle& To ensure rhat 8rant lunding opportunitles, and the considered use of donatlons made to the Centre, are allocated appropriately to Community Projects identified as being needed to support identified groups. To cotTrtinue to look for ways to advertlSÉ 2nd promote the Centre a5 a welcoming and attractive venue for hlre for meetings, exhibitions, evenis and weddings. fo continue and devolop our work with regular users to maximize use of the bullding and increase room hlre income year on year. Page 5
Ambleside Parish Centre Company Llmlted by Guaranteè Trtsstees Annual Report for ihe Year Ended 31 March 202S 61 Centre Actlvity Report and other Achlevements and Developments Following the departure of Centre Mana8er Sophle Bryde. the Centre operated without a dedlcated manager for much of thls financial year. Durlng this tlme, key ¥espon5ibilities were shared among our dedicated staff and Trustees, whose commitment and teamwork have been invaluable. We extend our heartfelt ihanks to everyone who stepped up to support the Centre during this transitional period. After a successful recruitment campaign, we are dellghted to have appointed two p3rt-time Centre Dèvelopment Mana8ers. Ali Hirst jolned us in March 2025, and Gen Drury will begin in April 2025. Their comblned expertise and enthusiasm mark an excltlng new chapter for the Centre. Throughout the year, we continued to host popular event5 that brlnB our community together. The regular Craft Fair. organized by local artSst Mandy Dorman, remains a hi8hli8ht. It features a pop-up café run by our brilliat Hospitality Team, who contribute significantly to our Ivndraisin8 efforts We have managed to secure gran15 that have supporied the overall runnlng of the Centre and our community group5-an essential lifeline for us a5 a Community Centre. We are very grateful to the funder5 who have made thls possible, Including those who have 5UPPOlted u5 year after year 2nd those who are new to our jOL)rney. Their generosity has allowed us to maintain our facillties, deliver inclusive programmln& and respond to the evolving needs of our cornrnunity. We are deeplv grateful for the ongoing 5UPPOrt of local businesses- whose partnerships help us expand our Impact and enrlch our programrning. Looking ahead, we remain comrnitted to fosterin8 a welcoming space for all, strengthening our partnerships, and continuing to serve a5 a vibrant hub for Our communltv. 71 Trust Run Projects and Groups All Together All Together is a weekly social group for people newto the UK along with local informatlon and support with form filling and sign postin8 to 5ervice5. We are a safe space to practice English conversatlon for those who need it and form a 51EPPOrt system for people who are often a l(Trng way from friends and famlly. The 8roup collectively decidethe programme ol activlties and most sessions a led by members themselves drèwlng on their own cultural heritage and experience. Cooking 2nd shafing food together rernain ofie of their favourite thing5 to do. storles Together We have reached the end of the storytelling project funded by W&FC. We delÉvered a total of six stoiies focusing on the liwes of refugees, four at the Centre and two in the park. We have enjoyed being part of the wider Cumbrian comrnunity supporting refugee5 and asylum seekers by provldin8 books to the Penrith & Eden Relu8ee Network, sadly thi5 has had to pause bul we are looking to establlsh a similar system in Kendal and Barrow. ESOL IEngllsh speakers of other laTr8ua8es) We continue to attracr new students who are makln8 progress gaining confidence and buildin6 friendships within the group. Sadly, the grants we received last year wll end with this year's atademlc year and we are not eligible to reapply to elther fund, so we have a challenge ahead. Evefgreens EvergreEns Is a popular social group for people over 60, with many of our regulars In their eighties and nineties Thi5 year they have enjoyed quizze5. bingo and various presentations from outside speakers, as well as a chance to have a CDffeE and catch up wlih each other. In the new year they have done a gentle exercise da$5 and made a trip to the Lakes Players Annual Pantomime of Clnderella. Pagè 6
Ambleside Parish Centre Company Llmited by GuaraTrtee Trustee5Anwtual Report for the Year Ended 31 Marth 2025 cont. 7) Trust Run Project5 and Groups (cont.1 Dementla Support Dementla support monthly 5e5sions continue to offei Support both to people living with dementia and thelrlamilie5 3nd carers as well as linking local organisations and information bodSes. They continue to attract new people in need of their servlces. Community Luhch We have continued to host a community lunch on the last Thursday of every moTTrth, Volunteer5 prepare and serve a hot three course meal to a good numbèr ()f diners seated 3t one communal table, offering both nouiishment and companionship to anyone who wishe5 to join us. This project is delivered by three teams of skilled and dedicated volunteers and funded largely by the voluntary contTibutiO¥bS of those who attend. Communlty Café The Community Café 15 held every Wednesday mornia8 offering warm drinks,118ht ref¥eshmetrts and great conversation. Cakes and pasErles are donated by local buslnesses as well as baked goods donated by our volunteer5, While this is a valuable all year- round service the highlight of some people's week it becomes even more important through the coldÈr months when this becomes a much-needed warrn space for many residents. Food Club Our aim is to reduce food waste by redirecting surplus to members of our community struggling to meet the demands of the cost of living. Food Club Ss free to Ic*ln and offers a bèg of food each week to its members for a voluntary donalion of E3. B3gS are a mlxture of surplus lood from local businesses, packets and tlns donaied by mernbers of the public and goods bouBht in and paid for by the Centre. In November we were given two of the largest donations we have ever received. One from Tesco and one from a food group in Sedbergh who had a surplus. For the first time every food club member re(Ved 8 Chrisimas Hampei cDntainln8 double the amount of their usual supplles topped up with some festive items. This was a huge undertakin& so l am grateful for 311 the help from staff and vtslunteers delivering these hampers. The new year ftsllowed an ir>crease in demand for our help but also contact from various people whts no longer need our help which is great. Our Place Youth Club The Junior Club is aimed at school Years 5 & 6. The club had 33 séssions in total. The club had 333 attendances. The average attendance was 11 with 18 members attending this yea¥. The Senlor Club Is aimed at school Years 7 and above. The club had 33 sessions in total. The club had 365 attendances. The average attendance was 11 wlth 25 members attending this year. A qualllied sports coach Icalvinl works with both BropS for 45 mintstes each sessltsn. The usual activities are on offer each we@k, with each sesslon Following the Same format with the group starting off with the bakin8. We've madE honey Shortbread. choco5ate cake, and mostly choc chlp cookles. We've decorated gingerbread Chic and pumpkins with icing, made sweet necklèces and decDrated choc digestives to look like reindeers. The other activities on offer each week include iable tenni5, table football, air hockey and pool. There is a dlfferent craft activity each week. We have celebrated ChÈne5e New Year, Mother's Day, Father's Day. made stress balls, sand art stars, made grass heads and friendship bracelets. to name a few. We make the most of playing on ihe park untll the sports/ team games start at 5.30pm. Calvin usually Starts off with dodge ball, followed by bucket biill and then linlshes with football. EveryoneloÈns In, with a small group choosing not to p13y football for the last 10 min5. P48e 7
Ambleside Parish Centre Company Llmlted by Guarantee Trustees Annual Reportfor the Year Ended 31 March 2025 Our Place Youth Club l¢ont.I The Senior Club Is made up mostly ot Year fs and 8,5. The group all get orn well togèther. Football being the common Interest. The group enjoy Calvin coming and engage well. After playing sports the Members come back downstairs and enjoy a slice ol pizza. play pool. table tennis, listen to music and have tuck Shop. When the¢ve got their breath back. they will go on the sihool playground to continue playing football. Cricket has been a hit this suMmer term. The darker nights in the autumn allow the group to a150 play Manhunt. The Senior Club members helped to make items for the Amb1eslde annu31 Chrlstmas lights switch on. They made crackers filled with chocolates, filled festive mugs wlth teabogs, and filled sweet cones. We sold sweets/ confectionery on the day and had a targer game on offer. The day raised £124.00 which included a £5.00 donatlon by an elderly lady who lives locally. We would like to thank everytsne for their support this year. The don8tlons and fundln8 we have received has enabled these successful and wjpular clubs to remaiyt open alld benefit the young people of the Lakes Parish for anotheryear. 7A) Worklng Wlth Our Volunteer5 All our cornmuhlty groups, and the community events thal we deliver, are done thanksto the dedlcatlon and support ol the Centre's volunteers. We are fortunate to have individuals who have been volunteerin8 at the Centre for many years. and others who have only recently joined u5. Thank your 81 Management of Rlsk We continue to be dillgenl in regularly as5essFng and monltoring our risk factors through the invofvement of the trustee5 and the Centre Manager in each of the governance groups. We continue to remaih diltgent in our govemante and vl8ilant in our promotictnal work to offsel our risks and strengthen our positlon. Flnmcial Scrutinv We continue to work to a robust financial governance framework. Workingwith the relevant 6roup5, our Finance Administrator work5 Wlth the Treasurer to produce annual budgets for the office admlnistration, maintenance, Our Place Youth Club and the community projects. Our Finènce Adminlstrator also prepares quarterly reports showing income and expenditure, whlch Ss scrutintzed by the Finance governance Éroup before being presented at the Board of Directors Management meetÉngs. Trustees have a reserves polScy which is attached a5 Appendix l. Malntslnlng Growth An actlve and concerted effort is made to enhance and maxlm15e uso of the Centre 35 an attractive venue to hlre. Thls Includes commercially through room hire. alded by marketing and advertising, as well as engagement with our community 8TOUPS and events. Health and Safety of the Organlsation The Facilities group continues to monitor and plan for the Health & Safety requirements of the buildins. We coniinue to work within the Centre's Fire Safety and 5afe8uardinB Policies and update all our policies regularly, Including our Health and Safety Pollcy. The MBinten8ncÈ Plan is used in the day to day runnln£ of the operation, this include5 regular risk è5sessment5 belng completed for the buildiFig and its fabrlc. We continue to keep an incldent book to record accid&nts and incidents. whllst the Individual comrnunity groups carry out risk 85sessments for all thelr day and resldentlal trips and activitie5. Pa8e 8
Ambleside Parish Centre Company Limlted by Gu8rantee Trustees Annual Report for the Year Ended 31 March 2025 cont. 91 Targets for 2025-26 As part of the analysi5 of this year. and financial planning for 2025-26, we Identified the following aims. l. Appoint a Treasurer wlth commensurate experlence and at least two Communlty Dlrertors. In the absence of a Treasurer for the year 2025-26 there is an urgent fkeed to find someone whtr lideallyl wlll be local and can offer time volunt3rily to the CentrÈ. Further advert15ement is required for this. We also need to recruit two new Community directors to the Board with skills, experience and attribt¢res that can coniribute to the Centre'5 development. these positiorls will need to fulfil the requirements set out in our Articles of Trust. li WO towards a renewal of the Lease wlth updatèd Trust obSe¢tSves. To negotiate and secure the renewal of the Lease. ensuring that the terms and Conditions align with the Trust's updated objectives, long-term vision, and evolving operational requirements. As a Board it is important that we try to bring about the renewal of the lease as soon as possible and set a timetable to progress this during 2025-26. 111. ExpEore new ways of updattng our web51te and rebrandln8 Ambleslde Parlsh Centrè. Explore new and creative ways to update our website and refresh the branding of APC, ensuring our online presence effectively reflects our vision, activities and community values. l¥, Contlnue to work io ensurè that the buildtng Is watertlght and flt for wryjose. Wlth advice from the Facilities Governance Group, ensuring the appn)priate number of quotes are available for Trustees to make informed decisions about all urEent and necessary repair5 to ensure the bulldlng is watertight and attractive to users. Trustees continue to work with staff to identify approprlate giants to support the planned repairs and maintenance plan and Identllled 5mprovements to the bullding. V. Rèduce ènergy consumptlon and costs. Through fundratsing and grant appllcatlons contlntse to work towards reducing the buildlng's carbon footprint and reducinE energy consumption by a phased- replacement of all lightin8 In the building to LEDS, ensuring that the m05t cost-effective energy providers are Identified and 5tafl and Trustees continually work together to Identlfy any cost-effectwe matwlals and opportvnlties to rEduce ongoing costs. vi. Increase usabillty of Centre and Income generatlon OPlK*tunitle5. To ensure that grant funding opportunltie5, and the considered use of donatlons madetothe Centre, are allocated appropriately to Community Projects identified as beln8 needed to 5UPPOrt identified groups. To continue to look for ways to advertise and promote the Centre as a welcoming and attractlve venue for hire foT rneetings. exhibitions, evènts and weddings. To continue and develop our work with regular users to maximlze use ol the butldlng and increase room hl Income year on year. Page 9
Ambleside Parish Centre Company LlmSted by 6u8rantee Trustee$ Annual Report for the Year Ended 31 March 2025 101 ReseNes Pollcy 202t¥25 The Ambleside Parlsh Centre Board of Directors has an established Reserves Pollcy whlch helps to explain how Unrestricted Funds are managed and provide better clarity1n the APC accounts for potential Grant Funders. Any movÉment within the Designated Resetves needs to be agreed at a Board meeting of Direitors and Trustees. and the declsion minuied. For clarlty the agreed purpose5 of the Designated Reserves are as below.. eratlon znd Contl enc Fund APC can continue to oper3te it5 core activitles loffice and m3intenance plus a cotttlngency for any staffing issuesl and to support key comrnunity prolects, for a period of 6 months from Its Unrestricted Funds, This approach is taken to rnittgate any event rhai could result in lack of Giants and income being received. plus providlng time for the APC Direcrofs EO revlew and amend the appropriate busine55 Strategles. Communlt Pro ect5 Cash Flow Fund This is for commullity projects to help with the timing of Grant5 Teceived and 550¢oted cash fEow problems. Bulldln Fund This would enable future development of rooms and facilities to further the tharitable alms of the APC. MaorRe alrs Fund To help cover major striKtural repairs and Ifor example) replacemÈnt of the lift. AcssIbilIty to all levels In the bulldlng bv reliable lift is a nece5Slty within thp AmblÈside Parish Centre community settlng. ment Fund Providing the ability to purchase or replace key equlpment which helps to generate funds. During the financial year 2024125 there were no transfers between the Trustees Deslgnated Reserves and the Unrestrkted Centre Fund. ance as at l Mar 2024 nce as at 31 Mar 2025 Fund T¥ansfers Operation and contlngencv 43,556.00 43,556.00 Community pfoject5 Cash flow fund 1.522.00 1,522.00 8uildinE development fund 6,0(KJ.00 6,000.00 Major repalr hAnd 3,992.00 3.992.00 Equipment 4,365.00 4,365.OD Totsl 59.435.00 59.435.00 In line with the Reserves Pollcy it is the Board's intention to continue to use the contingenry Fund to support urgent costs with the provlsion that th@ lund should be topped up ovef an unspecified number of years as and when funds allow. The Centre's unrestricted general funds at the yedr-end were £10,426, a reduction from £25,120 the Ènd of the previous year. Signed by order of the Trustee5- Date Rev Giate Cauldwell Chalr Pa8e 10
Ambleside Parish Centre Independent Examiner's Report on the Financial Statements to the Trustees of Ambleside Parlsh Centre I report on the accounts of the charlty fof the year ended 31 March 2025 which are set out on the following pages. Responslbillties and basi5 of ieport As the trustees of the company land alsts Its director5 fDI the purposes of company lawl you are responsible for the preparation of the lin3ncial statements in 3c¢ordance wfth the requirements of the Companies Act 20061'the 2006 AtVI. Having satisfied myself that the accounts Of the company are not required to be audlted under Part 16 01 the 2006 Act and are eligible for independent exèmination. I report in respect of my examlnatlon of the chaflty's accounts as carried out under section 145 of the Charities Act 20111.the 2011 Act'l. In carrying otjt my examlnatlon I have followed the Directions given by the Charity Commission under Section 14515llbl of the 2011 Act. Basis of independent exarnlner's statement My examination was carried out in accordance with the General Dlrecrions Elven by the ChaTlty Commission. An examlnation Includes 3 review of the accounting records kept by the Ihaiity and a compèrison of the accounts presented witb those records. It also includes conslderation of any unusu31 items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence thar would be requlred an audit. and consequently I do not express an audlt opinion on whetherthe accounts piesent a 'tiuo and fair view,. Indèpendent examlner's ststement I have completed my exèmination. I confirm that no matters have come to my attentlon in connection with the examinatton giving me cause to belleve.. accounting records were not kept In respect Of the Ihaiity a5 required by Section 386 of the 2006 Act.. or 2. the financial 5tatement5 do not accord with those records,. or 3. the financial 5tatement5 do not comply with the accountin8 requirement5 of sertion 396 of the 2LK)6 Act other than anv requirement that ihe account5 give a'true and fairf view which is not a matter consldered as part of an independent examlnation., or 4. the fin3ncial statements havE not beeft prepared ITh ac(ordan¢e wth the Tnethods and principles of the Statement of Recommended Practice for accounting and ieportlng by charities applicable to charrcies preparing their accounts In accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021. I havÈ no ¢oncerns and have come across no other matrers in connection Mth the examinatson to whlch attention should be drawn in this reporr in order to enable a proper undeistandinB of tlie accounts to be reached. Da ren Ltttle IFCAI pendent Examinef t&Co artered Accountant5 & Reglstered Auditors The Old Pollce Station Church Street Ambleside Cumbria LA22 08T LOLb Date Pa8e 11
Ambleside Parish Centre Statement of Flnancial Actlvities for the Year Ended 31 March 2025 {Indudin8 Income and Expendlture A¢countl Unrestrlcted Funds Restrictèd General Funds Total Z025 rotal ZOZ4 Note Income and endowment5 from: Donations Grants Charitable activities Other trading 3Ctivities InveslmÈnts 10,793 11,658 42,484 3.857 142 22,451 42,484 46,927 5,994 3,556 19,364 73,565 45,407 6,525 3,106 43.070 5,852 3,556 Tot?1 121412 L47 967 Expendlture on: Charitable activities other trading activities 85,716 681 106,353 192,069 1,281 176,297 1,143 Total 106 953 193 350 177 440 Net Income I lexpÈndlturèl 123.1261 148,8121 171.9381 129,4731 Transfers between lunds Net movement In funds ReconcHlatlon of fund5 Total funds brought forward 14 96,053 328,024 424,077 453.550 Totsl funds carriÈd fowward 14 279 212 352 139 424 077 All of the chaTlty'$ 3ctivitie5 derive from contlnulng operations during the above two flnanclal perlods. Page 12
Ambleside Parish Centre Balan¢e Sheet as at 31 March 2025 Company Nufflr 07640743 2025 2025 2024 2024 Note Flxed a$set$ Tangible assets io 244,718 296,540 CUrnt a55ets Debtors Cash at bank and in hand li 12 5,949 111.447 117.396 2,076 133,115 136,191 Creditors.. Amount falling due within one yeac Net Current assets 13 19,9751 18.654 107,421 127.537 Total a55ets less current llabultles 352,139 424,077 Total net a5set5 352,139 424,077 Funds of the charlty: Restricted funds Restricred income funds Total re$trlaed funds 14 279,212 328,024 279.212 328.024 Uftrestricted income fund$ Unrestricted funds Deslgnated funds Total unrèstricted funds 14 14 10,426 62,501 2S,120 70,933 72,927 96,053 Total funds 352.139 424.077 For the financi31 year ended 31 March 2025 the company was entitled to exemptlon frtsm audit under section 477 of the Companles Att 2006 relating to sm311 compani@s. The dtroctors acknowledge their responsibllities for complying with the requirements of the Companles Att 2006 wlth respect to accounting records and the preparati(>n of financial statements. The members have not required the company to obtain an audit of its fSnanclal statements for the year in question in accordance wlth section 476. These financial statements have been prepared in accordance with thè provisions applicable to tompanies subject to the sm311 cornpanses iegime. The financial statements were approved by the trustees, and authorlsed for issue on on their behalf by.. and signed Rev Grace Cauld U)air Page 13
Ambleside Parish Centre Notes to the Flnancial Statements for the Yea¥ Ended 31 March 2025 i. ststement of Accountlng Pollcle5 Basls of Preparatlon These financial statement5 have been prepared on the hSstorlcal cost basls in compliance with FRS102 The Financi31 Reporting Standard applicable in the UK and the Republlt of Iroland" the chartties SORPIFRS1021 Statèment of Recommended Practice applicable to charities and the Charitie5 Att 2011. The financial statement5 havE been prepared in 5terlin& which is the functional Currency of the entttv. Goln8 concein There are no materlal uncertainties about the charity's ability to continue. Flxed assets Tangible fixed a55et5 gifted by St Mary'5 Parish Centre (Amblesidel Trust were added on l April 2012 at the net book value stated in the Trust'5 financial statements as at 31 March 2012. All other assets, which cost £200 01 more or are gifted with a value of E2(K) or more, are capitalised as tangible fixed assets. Where tangible fixed assets have been acqulred wlth the ald of specific grants. either from the goveirbment or frotn the private sector, they are InClded In the Balance Sheet at cost and depreciated over thelr expetted useful economic life. Where there are Specific £onditions attached to the funding requirSng the continued use of the asset, the related grants are credited to è restrirted fixed 35Set fund In the Statement of Financial Activities and carried forward in the Balancp Sheet. Depreciation on the relevant assets is charged directly to thè restricted fixed a55et fund In the Statement of Financial Activitles. Where tangible fixed as5et5 have been acqulred wlth unrestilcted funds. depreciation such 355et5 is ehÈr8ed to the unrestricted fund. A review for impairment of a fixed asset is carried out if event5 or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed a55et5 and their recoverable amounts are iecognlsed as Impalrments. Impairment105se5 are recoenised in the Statement of Financial Activities. Oepretlatlon Depreciatron is calculated so as to write off the cost of an assei. less its estlmated SIdUal valu@, over the estimated useful life of that asset as follows,. Leasehold Property 5tiaight Ilne over the remaining term of the lease ending 31 December 2029 Ileasehold deprecSatlon commenced on the date of practical completion of the building of ihe property by St Mary'5 Parish Centre IAmblesidel Trust Ovb 8 June 20061 Cenire Flxtures fittings & Equipment 25% reducing balance. commencing when the assets are brought into use Youth Equipment 25% reduclng balance Income All income is ¢ncluded sn the staiement of flnancial actiwties when entltlement has passed to the charity, it 15 probable that the economic benefits associated with the trart5action will flow to the charity and the amount can be reliably measured. Income given specifically to provlde a fixed asset 15 initially allocated to the 3pproprlate restricted fund. If the use of the asset then acquired 15 restricted there is no movement OTF the re51ricted fund- il the use of the 355èt Is unrestrirted the expenditure is reflected by a transfèr from the restr¢cted fund to the appropriate unre5trlcted fund. Expendlture This Is included Sn the statement5 on an accruals basis as a liability is incurred. Governancecosts are allocated entlrelyto the Unrestricted Centre General Reserve. pa 14
Ambleside Parish Centre Notes to the Flnanclal Statements for the Year Ended 31 Mar¢h 2025 (continued) i. Statement of Accountlng Pollcles Icontinuodl Communlty Projects Details of Community Prolects are shown in the note5 to the accounts. Any restrlcred Communlty Project Income and expenditure is allocated to the relevant Restricted Fund. Deferrèd Income Grants ad other funding received for the charities activities for a period spanning the year end are deferred pro-rata to the relevant perlods orderto match the funding to the period in whlch the costs of charitable attivttle5 are Éncurred. Llabllltles Llabilttie5 are fecognised when there is an obli8ation at the balance sheet date a5 a result of a past event, Èt Is probable that transfer of economic benElit will be required in settlement. and the amount of the settlement can be estitnated reliablv. Llabilities are recognised at the amount that the academy trust anticÉpates it wlll pay to settle the debt or the amount it has received as advanced paymeFTrt5 Forthe goods Dr 52rvices it must provide. Flnanclal InstrumÈnts Th@ charity only hold5 basic financial instruments a5 defined in FRS 102. The financlal a55ets and financial liabilities of the charity and their measurement basls are as follows.. Finonciul ussets trade and other debtors are basic financial Instruments and are debt Instruments measured at amortised cost a5 detailed In the note5. Piepayrnents are not financial instruments. Cosh at bunk is classified 35 a basic financial instrument and is measured at face value. FinonciollFubilffts tr3d& creditors, accruals and other creditor5 are financial instruments, and ère measured at amortised wst as detailed in the notes. Taxation and Social Security are not included in the finantial Instruments disclosure definition. Deferred income is not deemed to be a flnanclal liabillty, as the cash settlement has already taken place and there is an obliEation to deliver services rather than cash or another financial InstrumeFtt. Amounts due to chaiity's wholly owned subsidlary are held at face value less any impairment. Deflned contribution plans Contributions to defined contribution plans are recognised as an expens@ in the period Fn which the related se¢Ce is piovided. Prepaid contributions are recognised as an asset to the extent that the prepayment wlll lead to a reduction in future Davments or a cash refund. When contributlons are not expected tCF be sÈttled wholly within 12 months of the end of ihe reporting date in whlch the employees render the related service. the liability is measured a dlseounted pregent value basis. The unwinding of the discoUt is recognised as a finance cost In profit or loss in the period in which it arises. Page IS
Ambleside Parish Centre Notes to the Financial Statements for the Year Ended 31 March 20251continued) Donatlons Uttrestrlcted Funds Restrlcted Funds Total 2025 Total 2024 Ambleside players Ambleside Athletics C04Jp Members Cumbria Lotèl Arts Epic Kidz Frsends Aloud Frfenils of Ambleside Partsh Centre Gift Aid tax Gra5mere Parochlal Church Councll Impact Aid Love Ambleside South Lakes Circuit St Mary's church St 05wald's Church The Inn Collection Group Zeffirellis MSscellaneous donations 150 loo 1,449 loo 1,449 2,702 200 500 500 476 1,605 579 500 1,840 749 1,840 1,519 770 100 loo 1,461 2,500 1,900 1,461 1,500 1.700 1,000 2C I,soo I,SDO 399 1,000 loo 8,653 19,364 3,543 10.793 7,540 11,658 11.083 22.451 2024 totsl 7,711 11,653 19.364 Grnnts Unrestrirted Funds Restrlcted Fund5 Tvtol 2025 Total 2024 AEnes Backhouse Annuity Fund Amble5ide Welfare Charity Benefact Trust Bryan Lancaster Trust Cumbria Community Foundation Cumbrla Development Educètion Ceotre Frieda Scott Charitable Trust Grasmere Parochial Church Councll Kelslck Trust Lake5 Parlsh CouncÈl National Lottery Communlty South Lake5 Methodist Circult The Hadfield Charitable Trust The R05elands Trust Ambleslde KSrkstone Rotary Club Westmorland and Furness Council Wlndermere aAd Ambleslde Llons Other grants 4.000 1,000 1.750 4,0(M) I,OOD 1.750 2.000 700 4,500 6,460 1,000 4,000 220 650 22SO 6.460 I.OOD 4,OOD 220 650 2,250 4,000 500 41,510 1,000 1,875 500 500 14.980 500 1.6 19,554 19.554 42,484 42,484 73.565 2024 total 7,500 66.065 73,565 Page 16
Ambleside Parish Centre Notes to the Flnahcial Statements for the Year Ended 31 March 2025 (contlnuedl Income from Charltable ActlvltSes Unrestricted Funds Restrlcted Funds Total 2025 Total 2024 Rootn hire Subs and entry fees Door admi5sion5 Trips and rèsidentials 43,070 43.070 1.000 1.300 1,557 46,927 42,099 1.467 923 918 4S,407 1,000 1,300 1,557 3M57 43,070 ZOZ4 total 42,099 3.308 45,407 Othef Tradlng Actlvitles UnFe5trlcted Funds Restrlcted Funds Totsl 2025 Total 2024 Tollet and photocopying reteipts Falrs and entertainment Book sales Annual general meeting Coffee machine 202 5,224 202 5.366 247 4.968 142 426 5,852 426 S,994 1,304 6.525 142 2024 totsl 6,519 6,525 Imlestment Income Unrestri£ted Funds Restrlrted Funds Total 2025 Total 2024 Bank Interest recelvable Other interest receivable 3,556 3.556 3,106 3,556 3.556 3,106 2024 total 3,106 3,106 Cost of Other Tradlng actlvltles Unrestricted Funds Restrlcled Funds Total 2025 Total 2024 Fatrs and entertalnment Annual general meeting Coffee machine èxpenses Coffee machine depreciation 483 GCKI 1,083 799 155 43 681 155 43 1,281 286 58 1.143 600 2024 total 1,143 1,143 Page 17
Ambleside Parish Centre Notes to the Flrnanclal Statements for the Year Ended 31 March 2025 (continuedl Charltsble Actlvllles Unrestrlrted Funds Restricled Funds Total 2025 Total 2024 Direct Costs Slaff costs Contracted staff costs Staff expenses Depreciarion Project expenses Rates and water Repairs and renewals Heat and light Offlte expenses Telephone èrtd intemet Training expenses Sundry expenses Room hlre- internal recharge from central fund 7560 7,560 8,916 956 50,822 23,591 51,778 23,591 52.236 14.516 12 12 16,207 823 8,223 8,223 6,886 956 Support Costs Staff costs Rates and water Heat and light Insurance Rep3irs and renewa15 Lift Insurance Office expenses Telephone and Inremet Cleaning expenses Sundry expenses Volunteer expenses Travel and subslstence Advertislng Room hire- internally charged to proletts 28,107 2.366 12.103 2,124 37.127 536 2,395 993 2,427 558 11,142 39,249 2,366 12,103 2,124 41,575 536 2,395 993 2,427 54.106 2,530 52 2,039 11,409 327 2,595 1,168 2.619 1.481 4,448 276 492 18,2231 81,005 59 551 8,223 96,930 373 6,886 71,813 15,925 Support Costs- eovernance Accountancy and assurance fees Bank charges Re8ulatory fees 3,307 142 306 3,755 220 3,527 142 306 3,975 4,528 36 336 4.900 220 Total dlrect and support costs 85,716 106,353 192,069 176,297 2024total 38.093 138,204 176.297 2025 2024 Fee5 pald ttr the Independent Examlner Payroll Services Accountancy and Independent Examination 599 2,928 3,527 312 4,216 4.528 Page 18
Ambleside Parish Centre Notes to the Financial Statements for the Year Ended 31 March 2025 {continued) Staff Charltable Actlvltles 2025 Ralslng Funds 2025 Total 2025 Total 2024 staff costs Payroll.. Salaries & Wages National insurance costs (not of omploy@r's allowancel Employer's ponsion detined contribuflons 38,857 38,857 53,531 392 39,249 392 39,249 575 54.106 Contract.. Youth Eng38eFneTht Servtce 7,560 7,560 46,809 8,916 63.022 No employee ieceived remuneration ol E60.000 or more during the year. The average nuniber of employees during the year was 612024.. 71. 10. Tanglble FIKed Assets Short Leasehlild Land & BuHdln8$ entre Furnlture Fittlngs & Equipment Our Place Furniture Flttlngs & Equlpment Total C05t As at l April 2024 Additlons Disposa15 As at 31 March 2025 902,826 30,700 4,165 937.691 902.826 30,700 4,165 937,691 Depreciaflon As at l April 2024 Charge in year Di5P05als A5 at 31 March 2025 610,284 50,822 26,948 938 3,919 62 641,151 51,822 661,106 27,886 3,981 692,973 Net book values As at 31 March 2025 241.720 2014 184 244,718 As at l April 2024 292.542 3,752 246 296,540 Pa£e 19
Ambleside Parish Centre Notes to the Flnancial Statements for the Year Ended 31 March 2025 Icontlnued) 11. Debtors 2025 2024 Grants receivable Donatlons receivable R(x)m hir Gift aid tax PAYE Prepayments 433 662 4,043 811 5.949 599 2,032 445 3,076 12. Cash In hand and In bank 2025 2024 COIF investment account Bank community accounts Building Society accounts C85h 75,339 35,841 71,783 61,075 267 111.447 257 133 115 IJ. Credltors: Amounts falllng due whthln one year 2025 2024 Trade creditors PAYE Penslons Accruals Deferted income 823 69 4,914 4,992 6,528 1,303 8,654 Deferred Income 2025 2024 Accruals and deferred income Includes.. Deferred income at l April 2024 ResoLÈrces deferred in the year Amounts released from previous years Deferred income at 31 Maich 2025 1.303 4.992 11,3031 4,992 2,415 1,303 12,4151 1,303 Deferred income comprises.. Room hlre 4,992 Page 20
Ambleside Parish Centre Notes to the Financial statements for the Year Ended 31 Maich 2025 (continued) 14. Funds Balan¢e at 01 Apr 2024 Intomln& resources Resouices Galn5, Los$ expended and Transfer5 Balancè at 31 Mar 202S Restrlcted General Funds leasehold propertv Centre 8rants and donation5 Community pwojpcts All Together Now Evergreen Food Club Games For Men Hospital and Medical Transport Hot Meals and Holiday Food Our Place Ytruth Packed lunche5 Recovery and Resilience DÈmentia Grtsup The Vlllage Total Restrlcted Fund5 292,541 2,775 150,8221 15,0861 241,719 2,685 7,698 12,7021 6,380 1,662 13,291 10.216 5,797 12,678 111,6041 13,9001 117,8401 1,919 1,353 644 6,911 4,912 8,773 3,534 2,950 13.1701 3,314 3,779 17,802 114,1141 300 7,767 2,124 1,938 2,124 1,007 1,000 14171 11,5141 328,024 58,141 1106,953 279,212 Unrestrrcted Funds Unrestricted general funds Centre grants and donations Designated community projects All Ttsgether Now Evergreen food Club Games For Men Our Place Youth Dementia Group The Village Youth equipment Centre fixture5, fittings and equ1pment Trustees designated reserves policv Operation and contingency Community projetts cash fund Buildine development fund Major repairs fund Equipment fund Total Unrestrlcted Funds 25,120 7,500 63,271 177,9651 17.4321 10,426 68 246 3,752 1621 19381 184 2,814 43.556 1.522 6.000 3.992 4,36S 96P53 43,556 1,522 6,000 3,992 4.365 72.927 63,271 186,397 Total Fund5 424,077 121A12 193.350 352.139 Detai15 of tTansfers are Shown below The transfers in the year relaie to the reallocation of funds by the trustees. where the amounts relate to restrirted funds the relevant funder was contacted for appiovèl which was subsquently 8ranted. Page 21
Ambleside Parish Centre Notes to the Financial Statements for the Year Ended 31 March 2025 Icontinuedl Fund Detall$ Leasehold property- Restricted This represents the lease for the premise taken on bythe trust from St Mary'5 PèrÉsh Centre (Amblesidel. Trustee5 designated ¥eseNes pollcv This is a grotyp of designated funds by the trustees for specltic purposes whlch Includes a provision to cover the on golng ÈXPÈn5es of the trust for 9 months and repairs and upgrades to the premise. OthÈrfunds The rernaining fund5 ether relate to desl8nated fixtvres, fittings and equipment or the varfous servkes and projects the trust provlde to the local community. Funds in Oefitlt None Page 22
Ambleside Parish Centre Notes to the Financlal Statements for the Year Ended 31 March 2025 Icontlnued) Comparativè information in respect of the preceding period Is as follows: Balance at Incomlng 01 Apr resources 21)23 Resour¢e$ Galns, Losses expended and Transfers Balance at 31 Mar 2024 Restilcted GenÈral Funds Leasehold property Centre grants and dollat¢ons Cornrnunity projects AII Together Now Evergreen Food Club Games For Men Hospital and Medical Transport Hot Meals and Holiday Food Our Place Youth Packed Lunches Recovery and Resilience Dementia Group The Villag2 Total Restricted Fund5 343.503 9,217 150,9621 151,1541 292,541 2,775 44,712 4,188 757 7,14S 200 5,490 582 1,580 383 1.232 2.130 150 376.557 7,711 3,722 10,035 886 15,8121 13,5531 110,2301 11,1751 11,9561 19651 111,9561 293 736 6,341 89 6,380 1,662 13.291 3,534 383 1,119 13831 13,036 3.779 892 38 2,124 1,938 12371 204 138,204 54 8.639 81.032 328,024 Unrest¥lcted Funds Vnrestricted general funds Centre grants and donation5 Designated cornmunity projects All Together Novi Evergre&D Food Club Games For Men Our Place Youth Dementia Group The Village Youth equipment Centre fixtures, fittillgs and equiprnent Trustees de5ign3ted reserves policy Operation and contingency Comrnunity projects cash flow fund Building devÈlopmÈnt lund M3jor repalr5 fund Eouipment fund Total Unrestriited Fund5 18.153 59,435 7,500 137,9031 11,741 25,120 7,500 293 736 6.675 89 1,119 12931 17361, 16,6751, 1891. 11,1191. 54 328 4,669 1541, 1821 11,2511 246 3,752 334 51,709 1,864 6.000 7,238 4,365 76,993 18.1531 13421 43,556 1,522 6,000 3.992 13,2461 66,935 139,216 18.639 Totsl Funds 453.550 147,967 177.440 424,077 Details of transfe are shown below £8,153 wès transferred frorn the Trustees designated reserve operation and contingency fund to the unrestrttted general funds to cover the brought ftsrward fund deficit. £3.246 was transferred from the Trustees designated reserve rnajor repaSfs fund to the unrestricted general funds in respect of repairs to the bay window woodwork. Due to a change in policy the designated community projects from the l April 2023 are recognised as restrlcted fund5. Any brought forward balances have been transferred to the respective restrScted fvnds. Thèse are denoted with an asterlsk. Page 23
Ambleside Parish Centre Notes to the Flnanclal Statements for the Year Ended 31 March 2025 Icontithued) 15. Analysls of Net Assets Between Fund5 Fund balances at 31 March 2025 are represented by.. Restrlcted Gewtreral Funds Unrestricted Funds Total Fund5 Tangible fixed assets Current assets Current liabillties Non-current Ilabilliles Total Net A$5et5 3,000 79,902 19.9751 241,718 37,494 244,718 117,396 19,9751 72,927 279,212 352,139 Comparatlve Informatlon In respert of the predIThE pèrlod Is as follows- RestrittEd General Fund5 Unrestrlcted Funds T¢)tal Funds Tanglble fixed assets Current 3ssets 3,999 100.708 18.6541 292.541 35,483 296,540 136,191 18,6541 Non-current liabilities Total Net Assets 96,OS3 328,024 424,077 16. Members, L4ability Ambleslde Parlsh Centre is a company limited by guarantee, each member's contribution not exceedlng £10 on dlssolution. Page 24