# **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
3
## **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
4
## **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:
- Select suitable accounting policies and then apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- 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
5
## **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:
- Examine the accounts (under Section 145 of the Charities Act);
- 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
- 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
6
## **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
8
## **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|
10
## **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|
11
## **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|
12
## **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
13