EAST END YOUTH AND COMMUNITY CENTRE CIO
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2025
Registered charity 1149795
EAST END YOUTH AND COMMUNITY CENTRE CIO
Contents of the Financial Statements For The Year Ended 31 March 2025
| Page | |
|---|---|
| Charity Information | 3 |
| Report of the Trustees’ | 4 |
| Statement of Trustees’ Responsibilities | 5 |
| Independent Accountants’ Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 13 |
EAST END YOUTH AND COMMUNITY CENTRE CIO
Charity Information For The Year Ended 31 March 2025
TRUSTEES:
Tracy Richardson (Chair) James Mavin Johnson David Carnaffan Clare Haidari
CHARITY OFFICE:
Kettlewell House George Street North Shields Tyne & Wear NE30 1EL
CHARITY NUMBER:
1149795
ACCOUNTANTS:
Ronald Joyce Chartered Certified Accountant 18 Norham Road Whitley Bay Tyne and Wear NE26 2SD
BANKERS:
Unity Trust Bank plc PO Box 7193 Planetary Road Willenhall WV1 9DG
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EAST END YOUTH AND COMMUNITY CENTRE CIO Report of the Trustees For The Year Ended 31 March 2025
The Trustees present their annual report for the period 1st April 2024 to 31st March 2025 Four Trustees of the organisation are registered with the Charity Commission and have been recruited by invitation from voluntary supporters and from the local community who bring a wealth of knowledge and experience in the charity sector.
Governance and Management
East End continues to re-enforce its commitment to provide excellent facilities to enable our diverse and varied user groups to fully participate in all manner of activities, to meet in an environment that complies with individual requirements and ambitions. The Trustees hold individual roles and responsibilities and form the nucleus of the Management Team who administer the business and the smooth running of the Centre. Meeting bi-monthly, the Team also consists of a Funding Co-ordinator, our book keeper and by invitation when appropriate, our Youth Club leader and user group leaders. We also have access to specialist advisors when the need arises. We meet to consider and decide upon managing all aspects of the Charity including compliance with all legal requirements, budgets for projects and activities organised for the benefit of the local community. The Trustees have assessed the major risks to which the organisation is exposed and are fully satisfied that the systems and protocols are in place to fully mitigate exposure to such risks i.e. Public Liability, Building and Content insurance and Health & Safety regulations etc. Our children’s activities include operating after school clubs and projects delivered during school holidays and continue to be very successful and are always fully subscribed, we have received very positive feedback from parents and carers. We work very closely with the Local Authority who support us with funding via the HAF scheme, we comply with all conditions issued and keep accurate records to achieve this. This grant enables us to offer to local children the opportunity to participate in activities that for economic family situations may not be readily available to them. Our mission remains to offer all young people in our locality the opportunity they deserve to get involved, enjoy their lives and achieve their potential.
Financial Review & Reserves Policy
The Management Team regularly reviews the financial situation i.e. income and expenditure and strives to maintain a sufficient working capital for the ensuing twelve months. Thanks to the benevolence of both national and local charities and an increase in the number of user groups, The Team is confident that there are sufficient funds currently available to fully meet commitments and any contingencies that may arise. With sound financial management and the support of a competent accounts clerk, we ensure financial arrangements are both appropriate and transparent. In furtherance of our long term ambitions to meet continuance of our policy of enhancement of our premises and to cut our carbon footprint, grants are being identified and sought to realize this possibility.
Achievements and Performance
Successfully gained charitable funding for specific projects to further enhance provision to young people and also offer further opportunities and services to user groups from the local community. Premises are clean, attractive and well decorated as meets the expectations of all who use and visit. The atmosphere is vibrant, warm and friendly and a great credit to all user group leaders. The Management Team are gratified at the subsequent increase in footfall and believe it augers well for the long term sustainability of the Centre.
Funds were utilized to improve the amount of natural light in the kitchen area by having new wider and higher windows fitted along the west wall. It has also been possible to completely renovate the north east corner of the building providing a treatment area and a new storage unit.
Emulous Kickboxers raised funds to buy and install and maintain a defibrillator on the outside of the west wall. An excellent effort and a very useful contribution to the welfare of our local community.
Conclusion
We take this opportunity to thank and congratulate most sincerely all who contribute in any way with time and talents, mostly on a voluntary basis, to the successful operation of our organisation. We will continue to work in partnership with other, both public and voluntary groups, to provide affordable services and to widen our impact in the community. We also wish to thank our charitable funders for their much appreciated financial support. Continuing this most valuable support will inevitably permit this Community Centre to thrive and grow thus enabling us to offer a viable asset to the local community. Gratitude is also expressed to our accountants Sadler Joyce Ltd of Whitley Bay for their diligence and patience.
Signed on behalf of the Trustees.
T Richardson
Tracy Richardson (Chair)
Date. 17[th] November 2025
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EAST END YOUTH AND COMMUNITY CENTRE CIO Statement of Trustees Responsibilities For The Year Ended 31 March 2025
The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales requires the trustees to prepare the financial statements for each financial year, which give a true and fair view of the state of affairs of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Acts 1993 - 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
T Richardson
Tracy Richardson (Chair) Signed on behalf of the trustees
Date: 17[th] November 2025
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EAST END YOUTH AND COMMUNITY CENTRE CIO Independent Examiner’s Report to the Trustee’s of the East End Youth And Community Centre CIO For The Year Ended 31 March 2025
I report on the accounts of the East End Youth and Community Centre for the year ended 31 March 2025, which comprise the Statement of Financial Activities, the Balance Sheet and related notes set out on pages 7 - 13. This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2019. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
Respective responsibilities of Trustees and Examiner
The Charity’s trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2019 (the Charities Act)) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts (under Section 145 of the Charities Act);
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To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145 (5) (b) of the Charities Act); and
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To state whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual 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 that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:
• the accounting records were not kept in accordance with section 130 of the Charities Act; or
• the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Ronald Joyce Chartered Certified Accountant Ron Joyce Ltd 18 Norham Road Whitley Bay Tyne and Wear NE26 2SD
Date: 18 November 2025
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EAST END YOUTH AND COMMUNITY CENTRE CIO Statement of Financial Activities For The Year Ended 31 March 2025
| Notes Income from 2 Donations & legacies Charitable activities Total income Expenditure 3 Cost of raising funds Charitable activities Governance costs Total Expenditure Net Income / (Expenditure) Fund balances brought forward Transfers between funds Fund balances carried forward at 31 March 2025 |
2025 2024 Restricted Unrestricted Total Total £ £ £ £ - 846 846 543 50,134 22,407 72,541 55,785 |
|---|---|
| 50,134 23,253 73,387 56,328 |
|
| 2,750 500 3,250 3,150 29,884 32,966 62,850 61,912 - 715 715 745 |
|
| 32,634 34,181 66,815 65,807 |
|
| 17,500 -10,928 6,572 -9,479 |
|
| 162,378 25,361 187,739 197,218 229 -229 - - |
|
| 180,107 14,204 194,311 187,739 |
7
EAST END YOUTH AND COMMUNITY CENTRE CIO Balance Sheet
As at 31 March 2025
| Notes Fixed Assets Tangible fixed assets 4 Current Assets Debtors & prepayments Cash at bank & in hand Total current assets Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due after one year Total net assets Funds Restricted Fund Unrestricted Funds Total Funds |
£ 10,142 12,664 |
Total Funds 2025 £ 172,720 21,591 |
£ 2,898 26,931 |
Total Funds 2024 £ 160,000 27,739 |
|---|---|---|---|---|
| 22,806 1,215 |
29,829 2,090 |
|||
| - | - | |||
| 194,311 | 187,739 | |||
| 194,311 | 187,739 | |||
| 180,107 14,204 |
162,378 25,361 |
|||
| 194,311 | 187,739 |
Approved by the board on
Tracy Richardson Chairman of the board of trustees
The notes 1 - 8 form part of these accounts
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EAST END YOUTH AND COMMUNITY CENTRE CIO Notes to the Financial Statements For The Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” published in 2005.
Fund accounting
The Charity maintains funds as follows:
Restricted funds
Restricted funds represent grants; donations and legacies received which the donor has allocated for specific purposes.
Unrestricted funds
Unrestricted funds represent unrestricted income that is expendable at the discretion of the trustees in the furtherance of the objects of the charity.
The accounts include all transactions, assets and liabilities for which the Charity is responsible in law. They do not include the accounts of sub groups that owe their main affiliation to another body or those that are informal gatherings of some other members.
Incoming resources
Donations
Donations are recognised when received by or on behalf of the Charity.
Donations are receivable under Gift Aid is recognised only when received.
Income tax recoverable on Gift Aided donations is recognised when the donation is recognised.
Donations and all other receipts from fundraising (fetes, garden parties, and similar events) are reported gross and the related fundraising costs are reported in other expenditure.
Grants and legacies
Grants and legacies have been recognised when the Charity is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt is confirmed.
Gifts in kind and donated goods and facilities
Donated facilities have been included at their estimated value and the corresponding expenditure included under the appropriate heading. Where there was no financial cost borne by another party for the provision of donated facilities (including donated services) then no income has been recognised.
Other income
Rental income from the letting of premises is recognised when the rental is due.
9
EAST END YOUTH AND COMMUNITY CENTRE CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
1. ACCOUNTING POLICIES (continued)
Grants
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the Charity.
Fixed Assets
Fixtures, fittings and office equipment
Items capitalised are valued over the anticipated useful economic life of the asset and depreciated on a straight-line basis.
Investments
There are no investments other than funds held on deposit.
Current Assets
Any material amounts owing at 31 March 2025 are shown as debtors less provision for amounts that may prove uncollectable.
Cash in hand and on deposit is presented in the notes to the accounts.
Policy regarding Reserves
The reserves held in the accounts reflect the commitment to the ongoing charitable work.
2. INCOME
| Income Donations Grants Rental income Youth club subs Total income |
2025 2024 Restricted Unrestricted Total Total £ £ £ £ - 846 846 543 50,134 - 50,134 32,966 - 20,692 20,692 20,386 - 1,715 1,715 2,433 |
|---|---|
| 50,134 23,253 73,387 56,328 |
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EAST END YOUTH AND COMMUNITY CENTRE CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
3. EXPENDITURE
| 3(a) Costs of raising funds Professional fees 3(b) Charitable Activities Activity costs Sessional workers Youth club expenses Small equipment Rent Licences & permits Health & safety Building improvements Repairs & maintenance Light & heat Water rates Cleaning Depreciation Legal & professional fees Insurance Office & administrative expenses Telephone & internet Postage & stationery Software subscriptions Bank charges Travel & miscellaneous Donations 3(c) Governance Costs Accountancy Total expenditure |
Restricted Funds Unrestricted Funds TOTAL 2025 2024 £ £ £ £ 2,750 500 3,250 3,150 |
|---|---|
| 2,750 500 3,250 3,150 |
|
| 7,312 1,345 8,657 9,302 12,353 5,198 17,551 19,338 124 54 178 88 198 119 317 1,786 - 158 158 255 - 96 96 282 337 86 423 485 3,266 12,098 15,364 9,993 2,559 646 3,205 2,477 157 3,639 3,796 3,045 - 872 872 806 2,292 4,291 6,583 5,980 238 292 530 - - 235 235 3,240 - 1,123 1,123 975 683 520 1,203 1,140 - 1,123 1,123 1,112 55 239 294 685 - 569 569 499 - 71 71 96 310 192 502 328 - - - - |
|
| 29,884 32,966 62,850 61,912 |
|
| - 715 715 745 |
|
| - 715 715 745 |
|
| 32,634 34,181 66,815 65,807 |
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EAST END YOUTH AND COMMUNITY CENTRE CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
Note 3 continued
Charitable Activities expenditure includes the following
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Direct costs | 59,088 | 58,052 | ||
| Support costs | 3,762 | 3,860 | ||
| 62,850 | 61,912 | |||
| . TANGIBLE FIXED ASSETS |
||||
| Computer | ||||
| Building | Equipment | Equipment |
Total | |
| £ | ||||
| COST OR VALUATION | ||||
| At 31 March 2024 | 160,000 | 2,086 | 1,087 | 163,173 |
| Additions | - | 13,250 | - | 13,250 |
| At 31 March 2025 | 160,000 | 15,336 | 1,087 | 176,423 |
| DEPRECIATION | ||||
| At 31 March 2024 | - | 2,086 | 1,087 | 3,173 |
| Charge for year | - | 530 | - | 530 |
| At 31 March 2025 | - | 2,616 | 1,087 | 3,703 |
| NET BOOK VALUE | ||||
| At 31 March 2024 | 160,000 | - | - | 160,000 |
| At 31 March 2025 | 160,000 | 12,720 | - | 172,720 |
4. TANGIBLE FIXED ASSETS
5. ANALYSIS OF NET ASSETS BY FUND
| Fixed Assets for charitable use Current Assets Current Liabilities Fund Balance |
Unrestricted Funds Restricted Funds Total Funds £ £ £ 6,996 165,724 172,720 7,923 14,883 22,806 -715 -500 -1,215 |
|---|---|
| 14,204 180,107 194,311 |
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EAST END YOUTH AND COMMUNITY CENTRE CIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
6. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Accruals for other goods and services Deferred grant income |
2025 2024 £ £ 715 1,590 500 500 |
|---|---|
| 1,215 2,090 |
7. MOVEMENTS OF MAJOR FUNDS
| Fund names North Tyneside Council Holiday Fund Children's and Young People's Activities Fund Building fund Total restricted funds General Fund Total funds |
Opening fund balances Incoming resources Outgoing resources Transfers Closing fund balances £ £ £ £ £ - 15,810 -16,039 229 - 2,378 25,375 -13,370 14,383 160,000 8,949 -3,225 - 165,724 |
|---|---|
| 162,378 50,134 -32,634 229 180,107 25,361 23,253 -34,181 -229 14,204 |
|
| 187,739 73,387 -66,815 - 194,311 |
8. TRANSACTIONS WITH RELATED PARTIES
8.1 Remuneration and benefits
The charity paid no remuneration or benefits to any trustee or related party.
- 8.2 Loans
The charity has no loans to/from any trustee or related party.
8.3 Other transactions with trustees or related parties
The charity has made no transactions to/from any trustee or related party
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