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← Cambrian Community Centre

2025-06-30-accounts

CAMBRIAN COMMUNITY CENTRE

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

CONTENTS PAGE(S)
Members of the board and professional advisors 1
Trustees’ annual report for the year ended June 2025 2
Independent Examiner’s report for the year ended June 2025 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14-20

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS

The Board of Trustees
Ms Sue Pendle (Chair)
as at 16thSeptember 2025 Ms Pamela Fleming
Mrs Maria Kell
Mr Nigel Lanch (appointed 18thMarch 2025)
Ms Kate McCormack
Mrs Claudia McVie (appointed 20thMay 2025)
Ms Elizabeth Nash
Mr Thomas O’Malley
Mr Brian Shea (Treasurer)
Mr Michael Weidman (appointed 18thMarch 2025)

Mr Nick Aked was a trustee throughout the 2024/25 financial year until he stood down on 15[th] July 2025.

Registered office Caplan Court 1 Grove Road Richmond upon Thames TW10 6SN Independent Examiner Mr A Craig 16 Cranmer Road Hampton Hill Middlesex TW12 1DW Registered Charity Number 1151011 Company Number 08268372

1

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their report and the financial statements of the Charity for the year ended 30[th] June 2025.

Background and Status

Cambrian Community Centre (the “Centre” or “CCC”) opened in 1989 as part of the Queen’s Road Estate development and under the auspices of Richmond Parish Lands Charity (RPLC), now renamed Richmond Foundation (RF). Its constitution was amended in 1999 and it became a registered charity in June of that year. In 2002 the privately-run Workhouse Gym came under the management of the CCC, at which point it became the Community Gym.

On 1 July 2013 the Centre became an incorporated charity, limited by guarantee, under a new charity number (1151011) and registered at Companies House (number 08268372).

Charitable Objectives

The Centre is situated in the Queen’s Road Estate, an area of social and sheltered housing. The local population has a significant proportion of people living alone and is characterised by an older age profile, higher levels of unemployment, economic inactivity and low income and of ill-health and disability. The Centre serves the local and wider community.

The objectives of the Charity are set out in its Articles of Association and the Trustees have summarised them as follows:

The Centre works to improve health and community strength by providing exercise and leisure activities and encouraging participation. We welcome everyone and we particularly focus on people who may be disadvantaged by health, disability, age, social or economic circumstances.

Governance, Management and Staffing

The Trustees hold six bi-monthly meetings per year. The Board sets up Trustee sub-groups from time to time to focus on specific pieces of work. The Annual General Meeting for 2023/24 took place in November 2024.

New Trustees are recruited as and when necessary. Prospective Trustees are asked to provide a range of information by completing a Trustee application form and to visit the Centre and meet with a small panel of Trustees where their potential involvement with the Centre will be further explored. They are also required to provide two referees and are invited to observe a Trustee meeting. A vote is taken by Trustees to confirm their acceptability to the Board. Induction and support of a new Trustee is undertaken by the Chair and one other Trustee.

Trustees delegate the day-to-day management of the Centre to the part-time Charity Director and Centre Manager who are expected to adhere to the aims and objectives and policies of the Charity. The Chair, Charity Director and Centre Manager meet regularly and also meet with the Treasurer regularly. The Charity Director and Centre Manager report to the Trustees at their bi-monthly meetings. The Centre also employs a part-time Gym Manager, part-time gym staff and a Stay and Play leader, and engages self-employed tutors and instructors to

2

deliver other activities.

Public Benefit Statement

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.

Review of the year 2024/25

Overview

We are pleased to be able to report that, during 2024/25, and in line with the strategic plan, the Centre has:

The Trustees are very appreciative of all the work done by the Charity Director, Centre Manager, Centre staff, freelance tutors and staff and volunteers of The Real Junk Food Project (TRJFP) in ensuring the delivery and development of the wide range of activities from the Centre.

Summary of our Activities

The Centre fulfils its charitable aims by:

3

Community Activities Programme (CAP)

The objective of the CAP is to provide low cost, accessible, opportunities for local people to foster their health and wellbeing through participation in activities, skill development and social engagement. The programme consists of yoga, Pilates, choir, drawing, creative writing, chair yoga, gentle weights, a cardiac exercise class and the free, open access community space with table tennis and Polybat.

In 2024/25 there were a total of 171 people registered with the CAP programme which is a small decrease from 180 people in 2023/4. 367 sessions (366 in 2023/24) were delivered during the year across the various activities and there were 2930 individual attendances (a decrease of 5.7% from 3107 in 2023/24).

Following the substantial growth in the CAP in 2023/24 (67% increase in the number of activity sessions provided and 37.5% increase in the number of individual attendances) we focused this year on consolidation, developing a CAP Policy Framework and introducing a system to collect user feedback. This enabled us to focus on ensuring that the CAP programme is meeting user needs and in sustainable. This led us to taking the decision, after careful consideration, to discontinue Tai Chi, because of low attendance. The slight drop in numbers partly arises from that decision.

We also know these activities make a significant contribution to the improvement of health and well-being of local residents because of the feedback we receive from participants, for example:

"Brilliant (Pilates) teacher - knowledgeable, professional, caring, good communicator. The Centre offers a wide range of activities at very reasonable cost, within a welcoming friendly environment. Loved and appreciated by the community of all ages and backgrounds"

In respect of the profile of CAP participants 78% are female, 74% are over 70 years of age and 16% identify themselves as disabled. 78% of participants indicated they were white, 3% Asian and 5% were from other ethnic groups or of mixed ethnicity.

Just under 71% of participants are from TW10 (Richmond Hill, Ham and Petersham) and TW9 (North Richmond and Kew).

In addition, we provide a subsidised or free room space to local organisations where this represents an investment in the local community. This includes TRJFP, which provides the Wednesday Lunch Café, an English as an Additional Language group and Shepherd’s Star to facilitate their Christmas Hamper scheme for local disadvantaged families.

There has been a significant increase of people at the Wednesday Lunch Cafe. A total of 3,156 ‘bellies’ were fed from the Centre, an increase of 28% on the previous year.

A new weekly term time Stay and Play session was introduced on Thursday mornings from January 2025. There were a total of 87 Parent/carer attendances and 100 child attendances between January and July. These sessions provide an affordable space for children to learn, play and socialise. On two occasions RUILs Health and Wellbeing workers provided health checks to all adults who wanted one, and Habitats and Heritage provided an information session on energy saving options for the home.

4

Community Gym

The Community Gym is open to everyone and offers affordable gym facilities to local people. In addition, a wide range of local NHS services (e.g. GPs, physiotherapy teams including cardiac, respiratory, orthopaedic and neurology teams) and mental health groups and other charities refer patients and clients to the gym for rehabilitation exercise. People referred are assessed and guided by staff with specialist qualifications and experience and they are provided with discounts on their initial gym sessions to encourage their engagement in rehabilitative exercise and continuing gym-based exercise. This gym is the only gym in the LBRuT that provides this service.

The Gym has been supported by the South West London Integrated Care Board’s (SWL ICB) Health Inequality Fund (HIF) to, amongst other things, extend the gym’s opening hours into the early evening on two days a week, on a trial basis. This funding ceased at the end of March 2025 but we have been able to maintain limited extended opening on a Thursday.

The number of regular gym users, at the end of the year, has increased to 191, an increase of 14% from 167 at the end of 2023/24.

In respect of the profile of Gym Users, at the end of 2024/25, 59% were over 70 years of age and 60% were female. 32% of regular gym users identified themselves as disabled. 83% identified themselves as white, 4% as Asian and 3% as of mixed ethnicity or from other ethnic groups.

There was a total of 7,261 visits to the Gym during the year, an increase of 16% (6,285 in 2023/24). There were 118 new health referrals in 2024/25 (a 27% increase from 93 in 2023/4).

Gym Users during the 2024/25 period, broken down by method of payment, were as follows:

2024/25 2024/25 2023/24 2023/24
Method of
Payment		 People Visits People Visits
Annual Subscription
22		 1,222 23 1,121
Monthly Standing
Order		 55 3,765 3,312
‘Pay as you go’ per
session
122		 2,016 104 1,559
Medical referrals -
initial discounted
rate		 55 258 61 293
Total 2651 7,261 237 6,2855

We know that the gym is effective in improving health and well-being because of the individual data and case studies we collect, the proportion of people referred to the gym who maintain their gym visits after the initial discounted sessions have expired and from feedback from gym users, for example:

“The exercise referral scheme at the Cambrian Gym has helped me immensely. Not only for its physical aspects but the mental challenge. The scheme has been a brilliant way to get from hospital back to the normal world. I am stronger physically; it has improved my balance, and I have found it very enjoyable.”

1 The number of regular gym users at the end of the year is lower than the number of gym users attending the gym during the 12 month period because of turnover during the course of the year.

5

After a successful gym-based fundraising event raised nearly £3,000, a Gym Bursary Scheme was created to support gym members in receipt of means tested benefits or low income. The bursary scheme provides a 50% discount on gym fees and now supports 11 gym users.

Community Room Hire

We hire out the Community Rooms:

The Community Rooms are used by a diverse range of local organisations catering to a broad spectrum of local residents, for example, ENABLE who run weight management and lifestyle courses for people referred to them by health services, SEN Unity school holiday play scheme, adult life drawing, peer to peer support groups, hypnobirthing classes and children’s play therapy.

The early part of the year saw a steep decline in the level of room hire activity mostly as a result of the economic pressures on a couple of small organisations who had been making significant use of the Centre. Overall, the level of Room Hire activity was significantly less than in 2023/4. We have, however, seen a recovery in the level of room hire activity in the second half of the financial year as new groups have been attracted to the Centre.

Support Received

We are grateful to Richmond Foundation (formally RPLC) which, as our Landlord, has supported us in a number of ways this year.

We are pleased to have secured a range of grants that have benefitted the Centre during 2024/25. We are particularly grateful to:

We are also grateful for the support we receive in other ways from many people and organisations including, but not limited to, Councillors and Officers of LBRuT and Richmond Council for Voluntary Service.

We also want to give particular thanks to people who give their time as volunteers to support the Centre in a range of different ways.

Risk Statement

The trustees recognise that effective management of risk is essential to the charity’s ability to deliver its charitable objectives for the benefit of the local community. The key risks identified during the year relate to:

6

The Trustees maintain an Organisational Risk Assessment as well as a specific Buildings and Environs Risk Assessment. Both are reviewed regularly by the Trustees with any corrective actions taken as necessary. Financial performance is also monitored at each bi-monthly Trustee meeting. The Centre has a suite of Policies in place, including Safeguarding, Health and Safety, Data Protection, Staff Code of Conduct and Financial including a Reserves Policy. These are also reviewed and updated as necessary by Trustees.

The Trustees are satisfied that, while the Centre operates in an uncertain environment, the systems and procedures in place are adequate to mitigate identified risks to a reasonable level.

Financial Activity and Financial Position

The Statement of Financial Activities and Balance Sheet can be found on pages 12–13.

For the third year in a row, the Centre’s overall financial position improved markedly. As well as being supported by several generous grants, operating trends were also encouraging, with noticeable higher gym and Community Activities revenue more than offsetting a decline in Room Hire revenue. The Centre achieved an improvement in underlying expenses, following two years of significant inflation-induced increases.

As a result, the Centre generated a surplus on Unrestricted Funds of £31,992. This was easily the strongest performance the Centre has achieved going back at least seven years.

Part of this surplus has been allocated to Unrestricted Designated Funds. Starting in 2024/25 the Centre has been setting aside income to fund the regular replacement of gym equipment. Allocations to Designated Funds amounted to £3,000 for this purpose. Additionally, the Trustees took the decision to allocate a further £20,000 to cover risks arising from the Centre’s planned building project. Risks include both a gap between expenditure and grant funding for building works and the potential for lost revenue if the Centre needs to close or operate on a reduced basis. Unrestricted Designated Funds in consequence have grown from £35,000 to £58,000. Of the £58,000, £55,000 is earmarked for the building project and £3,000 for the regular replacement of gym equipment.

Net of this allocation, Unrestricted General Funds increased by £8,992. This is on a par with the 2023/24 increase, with these two financial years representing a marked improvement in the Centre’s financial position. Unrestricted General Funds as of 30 June 2025 were £79,879 and remain in excess of our minimum target.

Restricted Funds remained robust at £59,338, albeit lower than the June 2024 level of £74,195. The June 2024 level included approximately £24,000 of grant funding which was spent immediately thereafter on the Centre’s new kitchen. A meaningful portion of the June 2025 balance is earmarked for initiatives to be undertaken in the coming financial year.

Overall reserves as of 30 June 2025 were £197,216 (2024: £180,081). This significant improvement in financial health positions the Centre well to continue to grow the activities and value it offers users and the wider community.

7

Detail by Function

The following commentary relates to the Centre’s three main functions as well as Central Costs and focuses on Unrestricted Funds.

Room Hire revenue declined significantly, from £24,847 to £15,620, as several of the Centre’s core hirers ceased to operate. In the second half of the financial year, Room Hire revenue started to rebuild as the Centre attracted new regular hirers.

Gym revenue continued to expand, from £37,696 to £42,679. Revenue is now comfortably in excess of the previous pre-COVID peak of approximately £33,000. Efforts to encourage more users to join via a health referral, to process referral applications more quickly, and to encourage new non-referral users all contributed to this improvement. As noted above, these initiatives have been supported by several grants, and the Trustees are pleased that they are showing tangible results. After taking into consideration the considerable grant support for Gym activities, Gym revenue more than covered costs, the first time this has been the case for several years. Net of grant support, these costs amounted to £37,710. The full cost of running the Gym, before considering grants, was £106,004. The Gym’s financial performance in 2025/26 will be more challenging as the SWL ICB Health Inequalities Fund is no longer available and the Centre does not anticipate obtaining the same level of grant support to support the gym.

Community Activities revenue also continued to grow robustly, to £16,419 (2024: £14,492). Similar to the Gym, after taking into consideration generous grant support, Community Activities revenue more than covered costs of £9,010. Before considering grants, the function generated a large deficit, with gross costs amounting to £44,083. This demonstrates the value provided by grants as they enable the Centre to offer activities at affordable prices, and sometimes free of charge.

Central costs increased from £60,791 to £107,567. The increase is entirely explained by the new position of Charity Director (starting in June 2024) and the expense associated with installing a new kitchen. Both of these items are fully covered by grant income and net of these two items there was an underlying improvement in expenses.

Reserves Policy

The Centre has accumulated reserves of £197,216 (2024: £180,081) of which £79,879 (2024: £70,887) relate to Unrestricted General Funds, £58,000 (2024: £35,000) to Unrestricted Designated Funds and £59,338 (2023: £74,195) to Restricted Funds.

Unrestricted General Funds

The Centre operates a Reserves Policy which determines the level of Unrestricted Funds it is required to hold as reserves or working capital to:

8

It is the aim of the Trustees that the Charity holds Unrestricted General Funds equivalent to the Charity’s total expenses projected over the coming six months. It is considered that in most years this level of reserves will be sufficient to cover the potential liabilities discussed above. For 2024/25, this equates to a minimum target of £72,000. As noted, Unrestricted General Funds finished the year at £79,879, in excess of this target.

Unrestricted Designated Funds

Unrestricted Designated Funds are set aside by the Trustees to cover:

The Trustees review annually the Unrestricted Designated Fund, both the policy target and the actual size of the fund.

Restricted Funds

Restricted Funds are the unamortised or unexpended balances of grants and donations given to the Centre. They cover the purchase of gym and IT equipment and charitable expenditure. Charitable expenditure targeted by Restricted Funds primarily includes core costs and initiatives for the Gym and Community Activities.

Looking Forward

We anticipate a significant focus in 2025/26 on preparing for a major building improvement project for the Centre. We are establishing a joint steering group with Richmond Foundation to oversee the development of this project and hope to be ready to commence that work before the end of 2025/26.

Work is taking place during the second half of 2025 and into 2026 to implement the new software system for the booking of, and payments for, activity and gym sessions, which will make it significantly easier to manage these activities. We are grateful to the two volunteers who are working on implementing the system for the Centre.

We are continuing to work to develop the number of people participating in activities and gym sessions. We are working on a partnership arrangement with MENCAP to enable their clients to benefit from gym exercise in a dedicated gym session.

We are introducing a CAP Bursary Scheme to mirror the Gym Bursary Scheme, so that people on means tested benefits or low income can access CAP activities with a 50% discount on the standard activity fees.

Whilst we have generated a healthy surplus in the 2024/25 and in the previous financial year we currently anticipate that the Centre’s financial performance in the current and subsequent financial years will be closer to a break-even outcome. This is because grants we have benefitted from are, or will become, unavailable moving forward. We anticipate that continued improvement in the Centre’s operating performance will ensure healthy financial outcomes for the Centre moving forward.

We held an off-site planning workshop in September 2025 taking the opportunity to focus on the building project and on ways in which we might develop our activities at the Centre.

9

Finally, and as ever, staff and trustees at the Cambrian Community Centre thank everyone for their past and continuing support for the Centre.

Sue Pendle – Chair of Trustees 11[th] November 2025

10

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of the Cambrian Centre (“the Charity”) for the year ended 30[th] June 2025.

As the Charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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 accounts to be reached.

Name: Andrew Craig Address: 16 Cranmer Rd, Hampton Hill, Middlesex, TW12 1DW Date: 23 October 2025

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CAMBRIAN COMMUNITY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES

Year ended 30 June 2025

Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
Note
Incoming Resources
Fundraising and donations
2
Grants
3
Total donations, fundraising and grants
Room hire
Gym
Community activities
Total charitable trading income
Other income
4
Total Incoming Resources
Resources expended
Room hire costs
Gym costs
Community activities costs
Total Resources Expended
5
Net incoming (outgoing) resources
Balances brought forward
Balances carried forward		 £
£
£
£
5,811
-
5,811
2,936
0
118,487
118,487
104,535
5,811
118,487
124,298
107,471
15,620
-
15,620
24,847
42,679
-
42,679
37,696
16,419
-
16,419
14,492
74,718
-
74,718
77,035
6,125
-
6,125
3,007
86,654
118,487
205,142
187,513
7,942
29,978
37,920
24,583
37,710
68,294
106,004
69,909
9,010
35,072
44,083
32,251
54,662
133,344
188,006
126,743
31,992
-14,857
17,135
60,770
105,887
74,195
180,081
119,311
137,879
59,338
197,216
180,081

The notes on pages 14 to 20 form part of these financial statements.

12

CAMBRIAN COMMUNITY CENTRE

BALANCE SHEET

Year ended 30 June 2025

Unrestricted Restricted Total Total
Note Funds Funds Funds Funds
2025 2025 2025 2024
£ £ £ £
Fixed assets
Tangible assets 7 483 17,194 17,677 14,172
Current assets
Debtors 8 1,322 - 1,322 1,007
Cash at bank and in hand 139,046 42,144 181,190 170,964
Total current assets 140,368 42,144 182,512 171,971
Current liabilities
Creditors 9 2,973 - 2,973 6,062
Net current assets 137,396 42,144 179,540 165,909
Net assets 137,879 59,338 197,216 180,081
Funds
Unrestricted - General 10 79,879 - 79,879 70,887
Unrestricted - Designated 11 58,000 - 58,000 35,000
Restricted 12 - 59,338 59,338 74,195
Total Funds 13 137,879 59,338 197,216 180,081

The notes on pages 14 to 20 form part of these financial statements.

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

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act - however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report forms part of this document.

The trustees acknowledge their responsibilities for complying with the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board on 11 November 2025

Sue Pendle Chair

13

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

1 Accounting policies

The principal accounting policies adopted, judgements and estimates in the preparation of the financial statements are as follows:

Basis of Accounting

The financial statements have been prepared in accordance with 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 (Charities SORP FRS 102) effective 1 January 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS 102.

Going concern

The Charity is a going concern. Taking into account reserves and anticipated recurring income, the Trustees are confident that the Charity remains a going concern for at least twelve months from the date of approval of these accounts.

Income recognition

Income is recognised in the period in which the Charity has entitlement to receipt,the amount can be measured reliably and it is probable the income can be received.

Income comprises donations, fundraising, grants and charitable trading income.

In the event that a donation or grant is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or it is probable that those conditions will be fulfilled within the reporting period.

Income from the recovery of tax on gift aided donations in accounted for in the period in which it is received.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank

Expenditure recognition

Expenditure is accrued as soon as a liability is considered probable, and the amount of the obligation can be measured reliabily. The Charity is not registered for VAT and accordingly expenditure includes VAT where appropriate.

Charitable expenditure includes those costs incurred in fulfilling the Charity's principal objects, as outlined in the Report of the Trustees.These include any governance costs which are those incurred with the administration of the Charity and compliance with constitutional and statutory requirements.

The Charity makes contributions to a defined contribution pension scheme for eligible employees. The assets of the scheme are held separately from the Charity in an independent fund managed by the National Employment Savings Trust (NEST). The pension cost charge represents contributions payable under the scheme by the Charity to the fund. The Charity has no liability under the scheme other than payment of these contributions.

14

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

1 Accounting Policies ( continued)

Taxation

The Company is a Registered Charity and is therefore exempt from taxation under the Income and Corporation Taxes Acts.

Tangible Fixed Assets

Tangible fixed assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation. They are only capitalised when the unit cost of purchase exceeds £1,000

Depreciation is calculated at the following annual rates in order to write off the cost of each asset over its estimated useful life:

Starting with the 2023-24 financial year, furniture and fittings costs are expensed immediately. Previously the policy had been to depreciate them at an annual 20% rate. No restatement is required, as there were no capitalised furniture and fittings expenses as of the end of the previous financial year.

Debtors

Debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.

Creditors and provisions

Creditors and provisions are recognised where the Charity has an obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their expected settlement amount.

Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor are charged to the Statement of Financial Activities on a straight line basis over the lease term.

Funds Structure

Unrestricted Funds comprise those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by donors and grantors.

Designated Funds are Unrestricted Funds earmarked by the Trustees for a specific purpose.

Rounding

Due to rounding, individual figures may not precisely sum to the stated total.

15

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

2 Fundraising and donations

Fundraising and donations
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
Fundraising
650
-

650
Donations
4,465
-

4,465
Gift Aid
696
-

696
Total
5,811
-

5,811		 Total
Funds
2024
£
373
2,563
-
2,936

There were no costs incurred in generating voluntary income (2024: nil).

3 Grants

Richmond Parish Lands Charity (rent forgiveness)
Victoria Foundation
Local Area Fund
Active Richmond Fund
Richmond Foundation
LBRuT Cost of Living
LBRuT Full of Life (stretch class)
LBRuT Community Fund (funding of kitchen)
Integrated Care Board Health Inequality Fund
Heathrow Community Trust
City Bridge Trust
Garfield Weston
Total		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
-
-

-
4,167
-
7,145

7,145
-
-
-

-
4,543
-
-

-
10,000
-
30,000

30,000
30,000
-
14,570
14,570
9,234
-
250
250
-
27,628
27,628
30,371
-
19,840
19,840
15,720
-
6,296
6,296
500
-
2,758
2,758
-
-
10,000
10,000
-
-
118,487
118,487
104,535

Richmond Foundation was previously named Richmond Parish Lands Charity, with the new name effective from November 2024. The Centre had a lease with Richmond Parish Lands Charity for the Cambrian Centre running to 30 June 2024 whereby RPLC had waived the Centre's obligation to pay rent. This was replaced in September 2023 with a five year lease running to 7 September 2028. The new lease levies an annual rent of £1, which is disregarded in the annual accounts due to its immateriality. Under the former lease, rental expense is shown in Resources Expended, with the corresponding value of free rent provision shown in Grants.

4 Other income

Recycling / locker rental income
Bank interest
Other
Total		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
1,200
-
1,200
1,200
4,658
-
4,658
1,614
267
-
267
193
6,125
-
6,125
3,007

16

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

5 Resources expended

Room hire
Direct support from central staff
Allocation of central costs
Total
Gym
Direct gym staff costs
Direct support from central staff
Training		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
5,650
-
5,650
6,346
2,292
29,978
32,270
18,237
7,942
29,978
37,920
24,583
29,319
14,472
43,791
31,719
2,260
-
2,260
2,115
181
-
181
1,210
Gym equipment 0
-
0
-
Maintenance & other costs
Depreciation
Subtotal
Allocation of central costs
Total
Community activities
Tutor costs and other expenses
Direct support from central staff
Subtotal
Allocation of central costs
Total
Total		 2,114
-
2,114
1,397
17
3,858
3,874
3,072
33,890
18,330
52,220
39,514
3,820
49,964
53,783
30,396
37,710
68,294
106,004
69,909
1,832
15,087
16,919
15,863
5,650
-
5,650
4,230
7,483
15,087
22,569
20,093
1,528
19,985
21,513
12,158
9,010
35,072
44,083
32,251
54,662
133,344
188,006
126,743

Where possible costs have been allocated on an actual basis. Management and administration support costs have been allocated between room hire, gym and community activities on a reasonable percentage apportionment according to the following respective percentages: 30%, 50%, 20%.

Analysis of central costs:

By cost type:
Rent
Staff costs
General running costs
Marketing costs
IT equipment		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
-
-
-
4,167
34,245
-
34,245
11,403
21,912
-
21,912
26,800
1,861
-
1,861
1,635
72
-
72
5,362
Other costs
Grant funding for central costs		 49,211
-
49,211
11,425
(99,662)
99,662
-
-
Depreciation
Total
By activity:
Room hire
Gym
Community activities
Total		 -
265
265
-
7,639
99,927
107,567
60,791
2,292
29,978
32,270
18,237
3,820
49,964
53,783
30,396
1,528
19,985
21,513
12,158
7,639
99,927
107,567
60,791

The Centre had a lease with Richmond Parish Lands Charity for the Cambrian Centre running to 30 June 2024 whereby RPLC had waived the Centre's obligation to pay rent. This was replaced in September 2023 with a five year lease running to 7 September 2028. The new lease levies an annual rent of £1, which is disregarded in the annual accounts due to its immateriality. Under the former lease, rental expense is shown in Resources Expended, with the corresponding value of free rent provision shown in Grants.

17

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

5 Resources expended (continued)

Staff costs
Room hire
Gym
Community activities
Central
Total
The aggregate staff costs are:
Wages and salaries
Workplace pensions		 Unrestricted
Restricted
Funds
Funds
2025
2025
£
£
5,650
-
31,579
14,472
5,650
-
34,245
-		 Total
Funds
2025
£
5,650
46,051
5,650
34,245
91,596
2025
£
90,012
1,585		 Total
Funds
2024
£
6,346
33,834
4,230
11,403
77,124
14,472		 55,813
2024
£
55,006
807
91,596 55,813

The Centre is largely exempt from employers NI costs as it is eligible for Emploment Allowance.

Particulars of employees

The average number of staff employed by the charity during the financial year amounted to:

Number of staff (full time equivalents)

2025 2024
No. No.
2.8 1.8

6 Governance costs

There were no governance costs incurred during the year. (2023: nil).

7 Tangible Fixed Assets

Tangible Fixed Assets
Accumulated cost at 1st July 2024
Additions during the year
Disposals during the year
Accumulated cost at 30th June 2025
Accumulated depreciation at 1st July 2024
Depreciation charge for the year
Depreciation on disposals
Accumulated depreciation at 30th June 2025
Net Book Value at 1st July 2024
Net Book Value at 30th June 2025		 Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
21,487
30,161
51,648
500
7,145
7,645
-
-
-
Gym and IT Equipment
21,987
37,306
59,293
21,487
15,989
37,476
17
4,123
4,140
-
-
-
21,504
20,112
41,616
-
14,172
14,172
483
17,194
17,677

18

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

----- Start of picture text -----
|||||| |---|---|---|---|---| |8|Debtors|2025|2024| |£|£| |Prepayments|264|215| |Accrued income|1,058|792| |Total|1,322|1,007| |9|Creditors| |Accrued expenses|830|3,539| |Deferred income|2,143|2,523| |Total|2,973|6,062| |Unrestricted General Funds| |Net incoming|Net incoming| |Balance at|resources|Balance at|resources|Balance at| |01.07.23|for the year|30.06.24|for the year|30.06.25| |£|£|£|£|£| |61,942|8,944|70,887|8,992|79,879|

----- End of picture text -----

10 Unrestricted General Funds

11 Unrestricted Designated Funds

----- Start of picture text -----
||| |---|---| |Balance at|Balance at| |30.06.24|30.06.25| |£|£| |35,000|58,000|

----- End of picture text -----

The Trustees maintain Unrestricted Designated Funds to cover the possibility of a significant refurbishment of the Centre which could cause the Centre to close for a period and result in lost revenue. Additionally, the funds cover the potential for the Centre to itself partly finance refurbishment costs. Thirdly, from the 2024-25 financial year, contributions have also been made to the fund for the purposes of financing gym replacement equipment. The Trustees review annually the Unrestricted Designated fund, both the policy target and the actual size of the fund.

12 Restricted Funds

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Balance at|Movement in resources:|Balance at|Movement in resources:|Balance at| |01.07.23|Incoming|Outgoing|30.06.24|Incoming|Outgoing|30.06.25| |£|£|£|£|£|£|£| |Fixed asset grants/donation|9,537|7,088|(2,453)|14,172|7,145|(4,123)|17,194| |Charitable expenditure|22,832|93,280|(56,089)|60,023|111,342|(129,221)|42,144| |Total|32,369|100,368|(58,542)|74,195|118,487|(133,344)|59,338|

----- End of picture text -----

Restricted Funds for fixed assets are the unexpended balances of grants and donations given to the Charity for gym and IT equipment. Charitable expenditure funding primarily relates to funding received to cover core costs and initiatives for the gym and community activities.

19

CAMBRIAN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

Year ended 30 June 2025

13 Analysis of net assets

----- Start of picture text -----
Tangible Fixed Net Current Tangible Fixed Net Current
Total Total
Assets Assets Assets Assets
2024 2024 2024 2025 2025 2025
£ £ £ £ £ £
Unrestricted General Fund - 70,887 70,887 483 79,396 79,879
Unrestricted Designated Fund - 35,000 35,000 - 58,000 58,000
Restricted Fund 14,172 60,023 74,195 17,194 42,144 59,338
Total 14,172 165,909 180,081 17,677 179,540 197,216
----- End of picture text -----

14 Financial commitments

a) Operating leases

There are no operating lease commitments.

b) Capital commitments

There are no capital commitments (2024: nil).

15 Contingent liabilities

There are no contingent liabilities (2024: nil).

16 Related party transactions

The trustees receive no salaries or benefits although the majority are either gym users or activity users.

17 Liability of the members

The Charity is constituted as a company limited by guarantee. In the event of the Charity being wound up members are required to contribute an amount not exceeding £1.

20