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2025-09-30-accounts

Company registration number 8185568 (England and Wales) Charity registration number 1150440 (England and Wales)

SKATERHAM

CR3 YOUTH PROJECT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

SKATERHAM CR3 YOUTH PROJECT LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Tim Rolfe Marilyn Payne Miriam Dance Secretary Marilyn Payne Charity number 1150440 Company number 8185568 Principal address The Chapel Guards Avenue Caterham Surrey CR3 5XL Registered office The Chapel Guards Avenue Caterham Surrey CR3 5XL Independent examiner Bruce Chapman FCA CTA and accountant Roger Lugg & Co 12 - 14 High Street Caterham Surrey CR3 5UA

SKATERHAM CR3 YOUTH PROJECT CONTENTS

Page
Trustees' report 1 - 8
Independent examiner's report 9
Statement of financial activities 10
Statement of financial position 11
Notes to the financial statements 12 - 21

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association dated 20th August 2012, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

The company is limited by guarantee and is a registered charity (no. 1150440) with principal address The Chapel, Guards Avenue, Caterham, Surrey. CR3 5XL.

Objectives and activities

The charity's objects are to further or benefit the residents of Caterham and the surrounding area without distinction of gender, race, political opinions and/or religious beliefs, associating together the said residents and the local authorities, voluntary and other organisations in a common effort to provide facilities in the interests of social welfare for recreational pursuits with the object of improving conditions of life for the residents. Pursuant to these objectives the trustees shall have the power to establish, or secure the establishment of a community facility and to maintain or manage or co-operate with any private or statutory authority in the maintenance and management of such a centre for activities promoted by the charity for the public at large and/or those who, by reasons of their youth, age, infirmity or disablement, poverty or social and economic circumstances, have need for such facilities. To advance heritage through preserving for public benefit the historical, architectural and constructional heritage that exists in and around the Chapel at Caterham Barracks.

On becoming a Charity the Trustees and manager of the park were required to read the guidance on public benefit issued by the Charity Commission to ensure that our object met the requirements necessary to become a charitable organisation.

All trustees have agreed that the main activities of the Skatepark meet that requirement:

We are grateful to a number of dedicated volunteers who have contributed their time, some since we started 26 years ago, and others who have recently offered their help, with maintenance, cleaning, Café duties and gardening. Their help makes an enormous difference to the goodwill and running of the project.

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and performance

Our 26th year has been another fabulous one. Skaterham is going from strength to strength and with minimum funding we still managed to finish the year with a surplus. Bookings and our in house fundraising were both up significantly and the Café, with a GP of 50% thanks to clever buying, gave a £16.5k contribution to Skaterham's finances. As last year, October/November started with 3 coaching camps, all sold out and Fright Night, gaining in popularity especially with our parents!.....

OCTOBER24.......Halloween.....

Skaterhams scarefest is famous. We have a different theme each year which is produced by the ever-so scary Jacqui. Planning and preparation goes on for months and all thanks go to the Volunteers and staff. This year we had some not so funny clowns inhabiting our chapel for the night.

At the end of November 24 we had our first meet and greet with Jayden Sharman, scooter world champion. 100 young people attended and as many parents.

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

During the winter months outside is closed. On Christmas Eve we held a Mega Raffle which was drawn live on Instagram. This year we raised £1,695 all going straight back into the skatepark. We also had a Xmas party for the under 11's, skateboard and scooter camp.

January 2025

Skaterham isn't just about looking after Skaterham. If we can support others in any way then that is what we do. Ataxia UK is a charity close to the heart of one of our parents. What an amazing day, £900 raised for this Charity, so much support and love given throughout the event. Thanks to everyone who attended and those who couldn't make it but still donated....

In February we had more coaching camps during the Half Term, at the end of March we opened the Garden and in April, Easter time we had special 5 hour activity sessions including lunch, more camps and a visit from Spanner - a scooter rider who is an internet sensation whom all our members want to meet.

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The re-vamp of our garden - very smart

June 2025

Once again we joined the London to Brighton bike ride at Merstham. Our team rode from Skaterham to Brighton, the youngest aged 13 and the oldest 73. Over £2,500 was raised.

August 2025 : August 17[th] was ramp building day where members learn to build their very own kicker ramp. More skateboard and scooter camps, and because the first visit was such a success and we had so many on the waiting list unable to come we had another visit from Spanner and his counterpart from America, Roman

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

September 2025 TOUGH MUDDER : THEY SMASHED IT, WELL DONE SKATERHAM TEAM

5km run, 12 horrendous obstacles including a slippery wall, ice plunge, block-ness monster and electric shock therapy. Before and after pics shown of a memorable muddy day in Horsham’s @toughmudder !! And thanks to the amazing support from everyone who donated we exceeded our £2000 target ! Why did we do it ? Every penny raised ensures that kids and some adults who need financial help can attend sessions and activities at Skaterham .

They were so cold bless them, they really worked hard for every penny raised. Big shout out to the Guys - Darren, Ollie, Lee, Harvie & Connor and the Girls - Jacqui, Jackie, Karen and Saoirse

Throughout the year Darren held a Pump Class every Wednesday evening, we had over 200 private parties, took part in the Caterham Carnival and Puma Fest and opened for 676 public sessions costing just £1 per hour

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

CR3 Youth Project Ltd

This is our subsidiary and has two streams of income raising funds for Skaterham

1. Hire of the Skatepark for private parties and groups: The venue is hired out typically for birthday parties whenever the park is not open to the public. It is a very popular venue the diary booked sometimes months in advance

2. The Skaterham Shop : Selling Skaterham Merchandise, scooters, skateboards and accessories it is opened on request and run by Junior staff, with training from Adult staff.

Looking after the Chapel

The Chapel is a Grade II listed building with great historical importance to Caterham being the former Caterham Army Barracks, Queens Guards Chapel. As occupants of the building we are tasked with looking after it and to this end we make the necessary repairs and renewals. We also organise gardening weekends with a team of volunteers to keep the gardens looking good.

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Financial review

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at as high a level as possible to allow for reductions in grant funding and donations and to pay for future repairs and improvements to the park. Also to cover up to 3 months running costs should the project cease. The trustees regularly assess whether reserves held are excessive for that purpose and if so they will ensure that funds are designated for a specific use or used in line with their charitable objects. Reserve levels represent approximately 3 months of the charity's running costs. At 30 September 2025 unrestricted funds stood at £73,118 (2024 £62,415).

Skaterham generated funds

Funds generated from our main activities came to £102,006 with private parties bringing in £37,638 and door income at £32,830. Cafe & shop sales brought in £16,993. In-house fundraising from events, games machine, skate and scoot camps raised a further £14,545.

Restricted funding

Applications for funding were once again applied for by our Manager Darren Barnes.

Unrestricted funding

Once again we are grateful to a number of organisations and people who support us without specifying use of the grant or donation

CR3 Youth Project Ltd

Our subsidiary has three streams of income which together raised net funds for the charity of £42,500

  1. Hire of the Skatepark for private parties and groups

  2. The Skaterham Shop

  3. Coaching sessions

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Major risk management training and procedures:

SKATERHAM CR3 YOUTH PROJECT TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Plans for future periods

Over the past 26 years Skaterham has evolved to what it is today. To keep inline with current trends we consult with our members, volunteers and staff on a regular basis. For the year to come we are planning more of the very popular scooter and skateboard coaching sessions run during school holidays.

Structure, governance and management

The charity is a company limited by guarantee governed by its Articles of Association dated 20 August 2012.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Tim Rolfe

Marilyn Payne

Miriam Dance

Trustees are appointed by existing Trustees. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Trustees are trained in the following policies and procedures:

The trustees' report was approved by the Board of Trustees.

Marilyn Payne Trustee

Tim Rolfe Trustee

17 June 2026

SKATERHAM CR3 YOUTH PROJECT INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF SKATERHAM

I report to the trustees on my examination of the financial statements of Skaterham (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Bruce Chapman FCA CTA

Roger Lugg & Co

12 - 14 High Street Caterham Surrey CR3 5UA 24 June 2026

SKATERHAM CR3 YOUTH PROJECT STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
54,369
6,360
Charitable activities
4
32,830
-
Other trading activities
5
47,609
-
Investments
6
609
-
Other income
7
1,380
-
Total income
136,797
6,360
Expenditure on:
Raising funds
8
22,896
-
Charitable activities
9
110,704
5,265
Total expenditure
133,600
5,265
Net income
3,197
1,095
Transfers between
funds
7,506
(7,506)
Net movement in
funds
10
10,703
(6,411)
Reconciliation of funds:
Fund balances at 1 October
2024
62,415
7,855
Fund balances at 30
September 2025
73,118
1,444		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
60,729
45,172
1,500
32,830
32,497
-
47,609
53,892
-
609
582
-
1,380
-
-
143,157
132,143
1,500
22,896
26,920
-
115,969
101,014
1,151
138,865
127,934
1,151
4,292
4,209
349
-
-
-
4,292
4,209
349
70,270
58,206
7,506
74,562
62,415
7,855		 Total
2024
£
46,672
32,497
53,892
582
-
133,643
26,920
102,165
129,085
4,558
-
4,558
65,712
70,270

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SKATERHAM CR3 YOUTH PROJECT STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Property, plant and equipment
14
Investments
15
Current assets
Inventories
16
Trade and other receivables
17
Cash at bank and in hand
Current liabilities
18
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charity
Restricted income funds
20
Unrestricted funds
21		 2025
£
1,234
7,214
59,413
67,861
(9,425)		 2024
£
£
16,125
1
16,126
1,239
8,167
52,485
61,891
(10,610)
58,436
74,562
74,562
1,444
73,118
74,562		 £
18,988
1
18,989
51,281
70,270
70,270
7,855
62,415
70,270

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 17 June 2026

Marilyn Payne

Trustee

Company registration number 8185568 (England and Wales)

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

Skaterham is a private company limited by guarantee incorporated in England and Wales. The registered office is The Chapel, Guards Avenue, Caterham, Surrey, CR3 5XL.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Income from grants, donations, charitable activities and fund raising is recognised when the charity has unconditional entitlement to the resources.

The value of services from volunteers cannot be reliably measured, so no income and expenditure is shown in relation to this.

1.5 Resources expended

Expenditure is recognised as soon as there is a legal and constructive obligation committing the charity to pay out the resources.

All support costs are allocated to the main charitable activity, so no apportionment is required.

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings 5% straight line Skatepark equipment 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Non-current investments

The fixed asset investment in the subsidiary is measured at cost.

1.8 Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Inventories

Inventories are stated at the lower of cost and net realisable value. Stocks comprise food for catering and resale.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.14 Group accounts

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations, gifts and grants

Unrestricted
Restricted
funds
funds
£
£
Donations and gifts
54,369
-
Grants
-
6,360
54,369
6,360
For the year ended 30 September 2024
45,172
1,500
Unrestricted
Other donations and gifts
Donation from subsidiary
Grants receivable for core activities
Restricted
High Sheriff award
SCC Community Safety
Community Foundation
VASE Voluntary action MIHF		 Total
2025
£
54,369
6,360
60,729
8,655
45,714
54,369
-
-
5,460
900
6,360		 Total
2024
£
45,172
1,500
46,672
46,672
10,836
34,336
45,172
1,000
500
-
-
1,500

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Skatepark entrance
Sale of goods 32,830 32,497
5 Other trading activities
2025 2024
£ £
Fundraising events 12,326 18,113
Cafe/Tuckshop sales 33,733 34,545
Games and vending machines 1,550 1,234
47,609 53,892
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 609 582
7 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 1,380 -

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising: costs of goods sold
Cafe/Tuck and kitchen purchases 22,547 23,245
Support costs 349 3,675
Fundraising: costs of goods sold 22,896 26,920
22,896 26,920
Charitable activities
2025 2024
£ £
Staff costs 61,562 59,113
Depreciation and impairment 5,298 4,689
Activities undertaken directly
Rent and rates 730 648
Insurance 16,354 15,544
Light and heat 572 583
Repairs and renewals 7,863 9,820
Cleaning 4,028 3,604
Chapel expenses 8,130 220
Telephone 1,394 849
Support costs
Activities expenses 757 955
Postage, stationery and travel 770 766
Computer costs 420 420
Legal fees 34 34
Marketing 603 533
Bank charges 176 351
Subscriptions 222 155
Sundry 5,406 2,320
Governance costs
Accountancy and independent examination 1,650 1,561
115,969 102,165

9 Charitable activities

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

10 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,650 1,561
Depreciation of owned property, plant and equipment 5,298 4,689

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year.

12 Employees

Number of employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Manager 1 1
Park assistants 5 3
6 4
Employment costs 2025 2024
£ £
Wages and salaries 60,447 58,005
Other pension costs 1,115 1,108
61,562 59,113

The aggregate remuneration of key management personnel in the year was £44,269 (2024: £43,458).

There were no employees whose annual remuneration was £60,000 or more.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

14 Property, plant and equipment

Land and
buildings
Skatepark
equipment
£
£
Cost
At 1 October 2024
36,000
35,860
Additions
-
2,435
At 30 September 2025
36,000
38,295
Depreciation and impairment
At 1 October 2024
21,600
31,272
Depreciation charged in the year
1,800
3,498
At 30 September 2025
23,400
34,770
Carrying amount
At 30 September 2025
12,600
3,525
At 30 September 2024
14,400
4,588
15
Fixed asset investments		 Total
£
71,860
2,435
74,295
52,872
5,298
58,170
16,125
18,988
Cost or valuation
At 1 October 2024 & 30 September 2025
Carrying amount
At 30 September 2025
At 30 September 2024
Other investments comprise:
Notes
Investments in subsidiaries
24
16
Inventories
Stock of consumables		 Other
investments
1
1
1
2025
2024
£
£
1
1
2025
2024
£
£
1,234
1,239		 Other
investments
1
1
1
2025
2024
£
£
1
1
2025
2024
£
£
1,234
1,239
1
1
2024
£
1
2024
£
1,239

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

17
Trade and other receivables
Amounts falling due within one year:
Trade receivables
Amounts owed by subsidiary undertakings
Prepayments and accrued income
18
Current liabilities
Other taxation and social security
Trade payables
Accruals and deferred income
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
(362)
6,847
729
7,214
2025
£
710
2,065
6,650
9,425
2025
£
1,115		 2024
£
(1,420)
6,325
3,262
8,167
2024
£
779
4,271
5,560
10,610
2024
£
1,108

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Balance at
1 October 2024
£
Community Foundation
-
Caterham Rotary/Roundtable
5,544
High Sherrif Award
349
VASE Voluntary action
-
John Cowan Foundation
1,962
7,855		 Movement in funds
Grant
Expenditure
Transfers
Balance at
30 September
2025
£
£
£
£
5,460
(4,243)
-
1,217
-
-
(5,544)
-
-
(349)
-
-
900
(673)
-
227
-
-
(1,962)
-
6,360
(5,265)
(7,506)
1,444

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds		 October
2024
Incoming
resources
Resources
expended
Transfers
At 30
September
2025
£
£
£
£
£
62,415
136,797
(133,600)
7,506
73,118
October
2023
Incoming
resources
Resources
expended
Transfers
At 30
September
2024
£
£
£
£
£
58,206
132,143
(127,934)
-
62,415

22 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 September 2025:
Property, plant and equipment
16,125
-
Investments
1
-
Current assets/(liabilities)
56,992
1,444
73,118
1,444
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 September 2024:
Property, plant and equipment
18,988
-
Investments
1
-
Current assets/(liabilities)
43,426
7,855
62,415
7,855		 Total
2025
£
16,125
1
58,436
74,562
Total
2024
£
18,988
1
51,281
70,270

23 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

SKATERHAM CR3 YOUTH PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

24 Subsidiaries

These financial statements are separate charity financial statements for Skaterham.

Separate company financial statements are required to be prepared by law. Consolidated financial statements for the group are not prepared.

Details of the charity's subsidiaries at 30 September 2025 are as follows:

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
CR3 Youth Project Limited UK Skatepark Ordinary 100.00

The investment in the subsidiary is stated at cost.

CR3 Youth Project Limited is the trading subsidiary of Skaterham with turnover consisting of income from private bookings, coaching sessions and the Skaterham shop sales. The subsidiary donates its income for the year to the charity (2025: £45,714, 2024 £34,336)