COMPANY REGISTRATION NUMBER 08555227
REGISTERED CHARITY NUMBER 1152861
bEw
PIUMROSE CONIMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
31ST MARCH 2025
BELL TINDLE MfILLIAMSON LLP
Chartered Accountants & Registered Auditors
The Old Post Office
63 Saville Street
North Shields
Tync and Wear
NE30 IAY

PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUAIL4NTEE
YEAR ENDED 31ST MARCH 2025
CONTENTS PAGE
Report of the Trustees
i- io
Independent Examiners, Report to the Trustees
Stateinent of Financial Activities
12
Balance Sheet
13
Notes to the Financial Sialemenls
14-22

Page I
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
The tru8tees are pleased lo present their annual directors, report together with the financial statements of the charity
for the year ending 31 sl March 20?5 which are also prepared to meet the requireinents for a directors report and
financial statements for Companies Act purposes.
The financial statements comply with the Cliaritie5 Act 2011, the Companies Act 2006, the Memorandum and
Articles ot. A4%ociation, and the charities Sialemenl of Recommended Practice (applicable lo charitie% preparing
their financial slalemenls in accordance wilh the Financial Reporting Standard applicable in the UK and RepubliL of
Ireland; FRS 10?) issued in October 2019.
Our Pur
oses and Activities
Purpose
The objects of the charity are specifically restricted lo the following..
{ l ) To promote the beiiefit of the inliabitants of tlie Borough of Soutli Tyneside and the neighbourhood without
distinction of %ex or political, religious or other opinions by associating the local authorities, voluntary and
other organisalions in a conunon effort to advance education and io provide facilities in the interests of
social welfare for recreation and leisure-time occupation with the object of improving the ¢ondition8 of life
for the said inhabitants.
(?) To establish or lo secure the eslablislllnenl of a con]muiuty celltre aiid to maintain and manage, or to co-
operate willi the Sollth Tyneside fvletropolilan Borough Council in the maintenance and manaoemenl of such
a cenlre for aclLvilies promoted by the Association and ils consliluenl bodies in furtherance of the above
objectives.
(3) The Associa(ion shall have power lo affiliate to other organisalions with similar charitable objects and shall
be llon-party in politics and non-seelarian in religion.
In pursuance of these objectives the trustees shall be responsible foT the maiiagement of the community
centre and adminislralion of the Con]munily Association in accordance with the provision of its Articles of
Association.
Vision Statement
Primrose Comrnunity Association serves the needs of the local community, takes up stewardship on their behalf and
confidently and competently keeps pace with the changes in our society.
How We Met Our Chariluble Objectives
Cliarity Iruslees have a duty of public benefit and this 18 demonstrated at Primrose Community Association through
the management of the community centre delivering a prograrnme of activitie5 which n]eet the needs of the local
community. The board of trustees have a strong pedigree ot inlegrily, an ability to balance the book5., in maintaining
solvency and in ensuring the efficiency of d]e charity.
The first priority of the Iruslees is lo support Ibe chariiable objectives of Prin)rose Community Association. In doing
so we regularly check to make sure that Primrose Community Association complies with Charity Law, thai no
breaches occur in any of the requirements set out in our governing document and that we remain true to our
Cl￿rItable purposes and objects. The trustees fully recognise their legal responsibility for the affairs of the charity
and uphold their explicit duly lo scrulitlise key issues and decisions, lake independent advice and report as
necessary.

Page 2
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Ensuring Our Work Delivers Our Aims
The trustees review our aims, objectives and activities each year and consider what has been achieved and the
outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the
benefits that they have brought to those groups of people we are sel up lo help.
The review also helps us lo ensure that our airns. objectives and activities have remained focused on our stated
purpose8. The Irusiee5 have referred lo guidance contained in the Charity's Commission's general guidance on public
benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trublees
onsider how planned activities will contribute to the aims and objectives they bave set.
The Focus of Our Work
The purposes and objects of the charity are noted above. The main focus of our work is..
Offering membership of the Association al a reasonable price to enable the local community lo acce5S the
facilities on ofter.
The management of a welcoming and safe community centre that meets the needs of the local commlln(ty.
The provision of regular activities groups for the local community which promote health and well-being.
Currently Illl"s includes a toddler and baby group, squash, sci fi, XYW, camera club, music and two craft
groups.
The provi%ion of rooms for hire by activity groups currently Bede of Jarrow U3A, Dancetastic Children's
Dance School, Jarrow Model Railway Club, Forniidable Per%onal Trainer, Can Do Pilates, Karate, Jujilsu,
Tai Chi classes, Guide Dogs, Slimmevs 4 All, Meditation and Spiritualist Development.
FacililÉes for family ￿nctiOns.. parties, celebrations, and ￿nerals. Meeting rooms for training courses, group
meeting and functions.
Providing a coffee bar and other facilities to encourage soc?al integration with the aim of avoiding isolation
and loneliness.
Facilities for the local community, family functions, funerals and celebration5 including a licenced Lounge
Bar, managed by our subsidiary, Primrose Con]munity Enterprises Ltd.
How Our Aetivities Deliver Public Benefit
The trustees remain fiLlly focused on providing a community hub for social collaboration, tnclusion and well being;
ensuring our work reflecls our Jnembership profile. supporting children and young people,. delivering adult
education. facililaling sports and leisure activities and tackling health inequalities. All these activities are undertaken
lo further our Charitable purposes for the public benefit.
Who Used und Benefittedfroni Our Services.
Membership is open to anyone in tbe community.
Members of our user groups taking part in interest, social and sporting activities.
Users of the activity groups hiring our facilities.
Local residents attending family and social events.
Attendees of meetings and training course5 using our facilities.

Page 3
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Achievemellt5 and Performance
Prin]rose Coinmunity Association has undertaken the management and Maintenance of the Community Centre.
Membership ol the Association was ?37 al the end of the financial year.
The As8ocialion had 8 activity sections during the year.. two craft groups, camera club, music, sci-fi, squash,
toddlers, XYW.
Attendance at our activity sections increased ihrough the year with an average of i50 attendances a week.
Squash is the largest section with around 90 members enjoying their high quality courts. There are internal leagues
and 3 men's and a ladies team playing in the Northun]bria Squash Leagues. The squash section organise the annual
Derek Brown Toumamenl for their members.
The toddler group attracts around 20 children with parents/carers per session enjoying crafts and fun activities.
There were two teddy bear picnics funded by the Jarrow Festival and two Christmas parties with Santa.
During the year the i)umber of groups that weekly hire the facilities for their activities have increased.
Karate and Jujilsu both leach martial arts ski115 to both adults and young people and hold regular gradings.
Meditation introduces meiital and physical techniques to focus and clear the mind.
Dancetaslic Dance School develops dance and performance skills in young people, holding regular
examinations and an annual show.
Guide Dogs work to support visually Impaired children and their families to develop life skills.
Age Concern Tyneside South (ACTS) support individuals and lamilies with benefit and other issues.
Slimming 4 All supports people to irnprove their diet and loose weight.
Jarrow fvlodel Railway Club have adult and junior members enjoying their interest and held two exhibitions.
Pilate5 introduces and practices exercises that improve muscle tone.
Bede of Jarrow U3A hold their monthly meetings, coffee momings. art group, drama group and social events
in the centre.
The centre has algo been hired by an increasing number of organisations to host their training, conferences, and
aclivities. Duke of Edinburgh Award Scheme, Tyne River Trust, Castleview, hearing tests for velerans regularly hire
the cenlre.
Forn]idable Personal Training now hire the old indoor bowls hall and delivers fitness activities lo groups and
ind1￿.1dua]%, including diversionary activities for young people for the youtli %ervice and Valley View and Jarrow
School.
During the year there were I I I children's parties, 21 evening ￿nCtionS . 22 funerals and 6 baby showers held al the
cenlre.

Page 4
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST IWIARCH 2025
Achievements and Performance (coiiliiiiled)
The traditional Christmas Switch On and Chrtstmas Fayre w2s held in late November and was well supported by
Centre u4ers, Valley View School and families from the Primrose Estate. The School choir entertained with
Christmas carols.
The Aqsociation organised aftemoon lea8. Halloween Party, and reintroduced a highly successful New Years Eve
Party for users and local residents which was sold out.
The Association success￿11Y applied for a grant fron] Jarrow Festival Con]millee for activities in May,
The centre is a popular venue for family celebrations with 162 family functions taking place during the year.
The trustees continued lo engage with South Tyneside Council to resolve the outstanding issues related to the lease
of the premises. The lease was eventually signed in April 25 and the promised roof repairs were conipleled.
Primro8e Community Association is blessed with 8 regular volunteers who support our weekly activities and event5.
Without their commitment to the centre il would not function.
Financial Review
The charity with the aid of sound financial management, reports an unrestricted deficit of £18,729 for the year to
31 st March 2025. This iiiclude5 £6,000 donated by Prinirose Comn]uiiity Enterprises Ltd.
Our subsidiary, Primrose Community Enterprises Lid, reports a loss of £4 for the year to 31st March 2025, after
accounting for ils £6,000 donalion to the Association.
Principal Funding Sources
The funding of the charity comes from a range of sources and the principal funding source8 are as follows..
Association Membership fees.
Income from the Association's sections. In the current and prior year the squash group contributed the most
income from activity groups.
Income from the hire of facilities by local activity groups and training providers.
Income from the coffee bar.
External grants and donations.
A donation from Primrose Con]munity Enterprises Ltd.
Cost Analysis
Staff salaries, heating and lighting, and cleaning & refuse costs are the largest expenditure of the Charity. Gas,
electrictty and water char(Fe% are direct costs to the charity through contracts with Drax. SEFE and Wave. Business
rates are subject lo the 80 % mandatory reduction tor charities.
Inveslmeni Powers and Polic'y
Under the Articles of Association. the charity ha% ihe power to invest funds in the same manner and subject to the
same conditions as the trustees of a trust are pern]illed to do by the Trustee Act ?000.

Page 5
PRIMROSE COMMUNITY ASSOCIATION
A COMPAINY LI￿lITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Re.%¥rve.f Policy Going Concern
The charity regularly as$e55es and reviews its reserves policy in line with financial perfomance. risk and the
external environment.
It is good practice for a charity to reserve ￿ndS for ￿tUre planned activity and contingencies These are degignaled
as follows:
Restricted Flind5
Section funds
UnrestYicÈed Fiinds
Stafting and redundancy fund.
Equipment replacement contingency fund.
Two months running costs of the Association.
Limited liability contingency fund.
Specific grants and donations
The amount of reserved funds is included in each month's management accounts and is reviewed regularly to ensure
that the charity can meet it4 financial commitments.
Plans for Future Periods
The charity will seek to recruit additional trustees lo support the development of the centre and ils activities.
The trustees are aware that the projected expenditure is greater than the current income. The prices will be reviewed
against the local market of conununily facilities. Budgets and cash flows will be closely monitored to ensure the
Association can meet its financial responsibilities.
Tbe trustees will continue lo keep the cleaning in house to reduce costs and improve the cleanliness of the centre.
The trustees will seek grants to develop new activities and keep the Genlre in good repair.
The charity's website will be redesigned to promote the centre and it's activities.
A progran]me of social events will be developed and advertised to celebrate traditional festivals which bring
together members, users and the local community.
Primrose Community Association will continue lo connect people to the service5 they need across health, economy
and social programmes making the best use OF partnerships between statutory. volunlary. faith and business
communities.

Page 6
PRIMROSE COMIIqUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Reference and Administrative Details
Charity Name..
Prin]rose Community Association
Charity Registration Number."
1152861
Company Registralion Nuiiiber..
08555?27
Registered Offiee &
OperaÉioitalAddress."
Lambton Terrace
Jarrow
Tyne and Wear
NE32 5QY
Bankvr5 '.
Barclays Bank plc
64 - 66 King Street
South Shield5
Tyne and Wear
NE33 IHZ
Independeni E.Yaminer.'
E. J. Hart%horne-Ferguson BA FCA
Bell Tindle Williamson LLP
The Old Post Office
63 Saville Street
North Shields
NE30 IAY
Association Treasurer..
S. P. Chilton
Directors and Trustees
The directors of the Charitable company (the charity) are ils trustees for the purpose of charity law. The trustees who
erved during the year and since the year end were as follows-
Key management personnel Primrose Community Association: Trustees, and Directors
Elected Truslees..
P. J. Milburn
R.W. Lydon
S. P. Chilton
H. Sprouting
A. J. Young
C. Goss
D. Kennedy
S. Southern
(Chair)
(Chair)
(Treasurer)
(Resigned l ? 1 ? 24)
(Appointed J ? l ? ?4)
(Resigned 1.12. ?5)
(Appoinied l. J2. ?5)
Structure Governance and Mana
ement
Governing Documgnt
Primrose Community Association 1% a registered charity (registered nurnber 115?861} and a company limited by
guarantee e%tablished and governed under its Articles of Association dated 4th June 2013 which states the objects
and powers of the charitable COTnpany.

Page 7
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Structure Governance and Mana
ement fL(>lltiiiiiÉd)
Governing DvLuinent
The trustees confimi that if the Lharily is wound up whilst Iliey are a trustee or if il is wound up within oi)e year of
them ceasing to be a Iruslee, they would be required lo contribute an an]ounl, not exceeding £1, towards tbe pawienl
of the debi% and liabilities of the charity.
AppoiAtiiient of Truslees
Trustees are recruited io meet qpecific needs in the organisalion for specialist expertise, business skills and
professional standing within relevant fields.
Without prejudice. lo any provision in the Articleg of Association, the tru8tees holding office at any lime may
include the following..
{ l ) One person noniinated by each of the Sections recognised by the trustees.
(2) Up to four people elected by and froTn the tnen]ber5hip (or prior to) the Annual General Meeting.
(3) Up to two people nominated by Valley View Primary School; and
{4) Up lo three people co-opted by Ihe trnslees for Ihe skills or experience they will bring 10 running the
Association.
Under the requirements of the Articles of Association, the trustees shall from time to lime delennine procedures for
Ibe election of trustees, which niay include elections held al the Annual General Meeting, or a p051al ballot of the
menibers coiiducted prior lo Ibe Annual General Meeting, or any other method considered to be effective and
democratic.
Elected trustees shall lake otTice at the conclusion of that meeting and shall serve until the Conclusion of the next
Annual General Meeting. A retiring trustee shall be eligible lo be re-elected.
All of the trustees give Ilieir time voluntarily and receive no benefits from the charity.
Trusiee Selection
The tru%tees. who served the charity during the year are detailed on page 6. Eleven irustees served the charity during
Ibe year. Should the charity wish lo appoint further trustees, it would do so using the criterion noted above.
Truslee Induction and Traiiiing
New trustees are likely to know the background of the work that the charity does before joining the board but will
still attend a series of short training sessions lo fully learn about the charity.
The main documents which set out the operational framework of the charity, including the Articles of Association
will be discltssed with any new trustees. New trustees will also be briefed on the cu￿ent financial position of the
charity with the aid of the mosl recent set of financial %lalenienls. Finally, Ihe current resources, grant funding and
other revenue streams will be discussed witli new trustees as well as the future plans of the charity.

Page 8
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Trustee Induction und Training (coittt*iiigd)
All trnslees are familiar with the practical work of the charity and have also been encouraged lo consult the various
Charity Cominissioii publications signposted ihrough the Commission's guide "The Essential Trustee" and the
infomiation sheets provided on the Cominission's website.
In the forthcoming year, the current trustees will seek lo ensure appropriate training is provided for them and that
proposals are brought forward lo enhance the potential pool of tru%tee5.
Organi5ation
The board of Iruslees administer the charity and set the 8trategic direction. On an aEmual basis they agree the strategy
and sel the objeLtives which are incorporated into the strategic plan. They meet bi-monthly lo receive an update from
the treasurer and agree actions lo move the buqine$5 plan forward. The Iruslees oversee governance of the charity.
Primrose Community Association is led by the cliair and officers of a board of trnstees and executive trustee5 have
been granted a range of delegated authorities by the Iruslees in order to run the organisation efficiently.
Related Parties
Primrose Community Enterprise5 Ltd is a wholly owned subsidiary of the Association. During the year surplus funds
amounting lo £6,000 (?024.. £14,000) were donated lo the A%%ociation. In addition, £961 {2024.. £998) of insurance
costs. borne by Primrose Community Association have been recharged lo Primrose Community Enterprises Ltd.
£6.000 (20?4'. £6,998) wa% outstanding at the year end and is included within debtors.
H. Sprouting, who is a direcior and tru.%tee of Primrose Community Association, is also a director of PrimTose
Comrnunity Enterprises Ltd.
Pay PDlieyfor Senior Staff
The board of directors. who are the charity's InLStees, give of their lime freely and no director received remuneration
in the year. Primro4e Comtnunity Association employ8 a Centre Co-ordinator in a senior position. The pay ol senior
staff is reviewed annually. Senior staff yalaries are considered in line with tbe organi5ation's size, the cojnplexity of
the roles and the responsibilities that the staff carry. When recnLiling to new senior management roles, salaries are
benchmarked against similar roles and res.pon.sibilities and we also consideT the market and availability of skills in
setting salaries.
Risk Mqnagepnent
The trustees have conducted a review of the major risks to which the uharity is exposed. As part of the risk
management process, the trustees have implemented a risk managenient 5lrategy which comprises..
{ I l An annual review of the risks that the charity may face;
(2) Detailed action plans lo mitigate those risks identified; and
(3) Itnplen]entation procedures designed to minimise any potential iinpact on the charity should any of thege
risks materialise.

Page 9
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Risk Munagement fcottriiiiiéd)
The biggest risk the charity currently faces is the poienlial impact of the cost of living crisis with the potential
reduction in usage and therefore income to the charity, the significant rise in the minimum wage, utilities, and
purchases essential to the running of the cenlre. The trustee% will regularly monitor the impact on its budgets and the
cash tlow, seeking lo reduce expeiiditure wherever possible and develop new activitie.8 and user groups. They will
also seek funds througli appropriate grants for core costs aiid development of new activities and replacttment of
equipment and thmiture.
Corporate Governance
Internal controls over all fornis of commitment and expeiiditure continue to be refmed lo impTove e￿iciency.
Processes are in place lo ensure that performance is monitored and that appropriate management infonnalion is
prepared and reviewed regularly by the trustees.
Trustees, Res
onsibilities in Relation to the Financial Statements
The charity truglees (who are also the directors of Prin]rose Community Association for the purposes of company
law) are responsible for preparing a trustee8' annual report and financial statements in accordance with applicAble
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees lo prepare financial statements for each year which give a true and fair
view of the state of affairs of the Lharilable company and of the incoming resources and application of resources,
including the income and expenditure for that period.
In preparing the financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP-
ake judgments and eslimales that are reasonable and prudent;
81ale wliether applicable UK Accounting Standards I￿ve been followed, subject to any material departures
disclosed and explained in rhe financial %latementS,'
prepare the financial statements on the going concern basis unles5 It is inappropriate to presume that the
charity will Lontinue in business.
The trustees are re%ponsible for keeping proper accounting records which disclose with reasonable accuracy at any
lime the financial position of Ibe charity and to enable them to ensure that the financial slalements comply with the
Coinpanie.% Aci ?006. They are also responsible for safeguarding the assets of the charity and hence taking
reasonable steps for the preveniion and detection of fraud and other irregularities.
The Iruslees are responsible for the maintenance and integrity of the corporate and financial inforn]ation tncluded on
the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements may differ frorn legislation in other jurisdictions.

Page 10
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025
Stalenient as to disc105ure to our independent exuminers
In so far as the Iruslees are aware at the lime of approving our trustees, annual report-
there is no relevant infornMtion, being information needed by the independent examiner in connection with
preparing their report, of whicli the company's independent examiner is unaware; and
the iruslees, having made enqutries of fellow directors that they ought to have individually taken, hav¢ each
taken all the steps that he/she is obliged to take as a director in order lo make themselves aware of any
relevant inforn]alion and to establish that the charity's independent examiner is aware of that infonnation.
Inde
endent ETaminer
E. J. Hartshorne-Ferguson BA FCA of Bell Tindle Williamson LLP will continue in office as independent examiner
for the eiisuing year.
This report was approved by the trustees on 17th December 20?5 and signed on their behalf by..
R.W. LYDON
Tru51eelDirector

Page 11
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRIIWIROSE
COMMUNITY ASSOCIATION FOR THE YEAR ENDED 31ST MARCH 2025
I report on the financial statements of th¢ charÉty for the year ended 31 March 2025, which aTe set out on pages 12
REsPEcT￿E RESPONStBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of the cotnpany for the purposes of company law) are responsible for the
preparation of the fmancial sialements. The charity's Iruslee5 consider tbal an audit is not required for this year
under section 144{2) of the Charities Act 201 I (the ?0 I l Act) and that an independent examination is needed.
Having satisfied myself that the charity 1% not Subject lo audit under Part 16 of the Companies Act 2006 and is
eligible for independent exarninalion, it is my responsibility to..
examine the financial statements under section 145 of the 2011 Act-
follow the procedures laid do￿1 in the General Directions given by the Charity Commission under section
145{5)(b) of the 201 l Act, and
state whether particular matters have come lo my attention.
BASIS OF INDEPENDETr4T EXALWIINER'S REPORT
My examination was carried out iii accordance with the General Directions given by the Charity Comn]i5sion. An
examinalioll includes a review of the accoLLnling records kept by the Charity and a comparison of the fllLqncial
Slalemenls presented with tho.8e records. It also includes consideration of any unusual items or disclosures in the
financial staternents, and the seeking of explanations from you, as Trustees, concerniiig any such matters. The
procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, no
opinion is given as to whether the financial statements present a 'lrue and fair view. and the report is lin]ited to
Ihose matters sel out in the statement below.
INDEPENDENI T EXAMINER'S STATEMENT
Ln connection with my examination, no matter has come to my attention..
which gives me reasonable cause to believe that, in any material respect, the requirementS'.
(a) to keep accounting records in accordance with section 386 of the Companies Act 2006, and
Ib} to prepare financial statements which accord with the accounting records and comply with the accounting
requirements of section 396 of the Companies Act 2006.
Ic) to prepare financial statements in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities.
have not been met. or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
financial 51atemenls to be reached.
Bell Tindle Williamson LLP
Chartered Accountants
The Old Po%1 Otlice
63 Saville Sireel
North Shields
Tyne & Wear
NE30 IAY
tJlkLK /_
E. J. Hart%horne-Ferguson BA FCA
Independent Examiner
CHARTERED ACCOUNTAwfs AND
REGISTERED AUDITORS
17th Deceinber ?025

Page 12
PRIMROSE COMMUNITY ASSOCIATION
A COMPAINY LIMITED BY GUARANTEE
STATEfvIEINT OF FINANCIAL ACTIVITIES
INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2025
Unrestrieted
Funds
Restricted
Funds
2025
2024
Note
INCOME:
Donations and Legacies
6,085
2,250
8,335
17,250
Income from Charitable Activities
67,340
2,722
70,062
68,890
Investiiieni Ineoiiie
Interest on Casli Deposits
669
669
721
Inconiefrom Other Trading.4etivities
Coffee Bar
37.834
37,834
35,490
Sundry Income
1,267
1,267
268
TOTAL INCOMING RESOURCES
113,195
4,972
118,167
1??,619
EXPEL¥DITURE:
C(Trsls of Raising Funds
Cost of Goods Sold and Other C08tS
14,333
14,333
14,464
Expenditure on Charitable Activities
117,591
3,580
121,171
141,688
TOTAL RESOL'RCES EXPENDED
131,9?4
3,580
135,504
156,152
NET LWIOVEMENT IIY FUNDS
(18,729)
1,392
(17,337)
{33,533}
RECONCILIATION OF FUNDS
Transfer Between Funds
Total Fuiids Brought Fonvard
500
56,931
(500)
9,706
66,637
100,170
TOTAL FUNDS CARRIED FORWARD
38.70•
10,598
49,300
66.637
The Statement of Financial Activities includes all gains and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
All incoming resources and resources expended derive from continuing activities
The notes page3 14 to 22form part of thesefinancial statements.

Page 13
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
BALANCE SHEET AS AT 31ST MARCH 2025
Note
2025
2024
FIXED ASSETS
Tangible a55etS
13
4.60?
7,237
CURRENT ASSETS
Stocks
Debiors
Cash al Bank and in Hand
14
15
463
6,635
46,393
397
6,998
72,985
TOTAL CURRENT ASSETS
53,491
80,380
CREDITORS- ANL IOUNTS DUE
WITHIN ONE YEAR
16
8,793
20,980
NET CURRENT ASSETS
44,698
59.400
TOTAL ASSETS LESS
CURRENT LIABILITIES
49,300
66,637
FUNDS OF THE CHARITY
Unrestricted Funds
Restricted Funds - Other
Restricted Funds - Section Accounts
17
17
17
38,702
168
10,430
56,93 I
9,706
TOTAL CHARITY FUNDS
49.300
66,637
These financial statements have been prepared and delivered in accordance with the provisions applicable to
companies subject lo the small companies, regime and in accordance witb FRS 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland,.
For the year ending 31st March ?025 the company was entitled to exemption from audit under section 477 of the
Companies Act ?006 relating to small companies.
Directors, responsibilities-.
The metnbers have not required the charitable coinpany to obtain an audit of its financial statements for the
year in question in accordance with section 476.
The directors aeknowledge their responsibilities for complying with tbe requireme]Its of the Act with respect
to accounting records and the preparalkon of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 17ib December 2025
lld are signed on their behalf by..
R.W. LYDON
T￿stee￿ireCt0r
Registration Number= 08555227
The notes on pages 14 to 22forin part of thesefinancial 5ÉateHients.

Page 14
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTING POLICIES
The principal accounting policies adopted. judgements and key sources of esiimalion uncertainty in the
preparation of the financial slatenient5 are as follow5..
a) Basi5 of Pre
aration
The finaiicial staternents have been prepared under the historical cost convention, and in accordance with
the Charities.. Sialenienl of Recomn]ended Practice (applicable lo charities preparing tlieir accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
1021) (issued in Ociober 20191 (Charities SORP {FRS I O?)), the FinanLial Reporting Staiidard applicable
in the UK and Republic of Ireland {FRS 10?) and the Companies Act 2006.
Priiiirose Cominunity Association meets the definition of a public benefit entity under FRS 102. As%ets and
liabilities are initially recognised at historical cost or transaction value unle55 olhenvise stated in the
relevant accounting policy note.
b) Pre
aration of the Financial Statements on a Goin
Concern Basis
The Irusiees consider that there are no material uncertainties about the Charity's ability to continue a5 a
going concern. There are no significant judgemen15 or key sources of estimation uncertainty that affect the
financial statements.
c) Cash Flow Statement
The trustees have taken advaniage of the exeniption frotn including a cash flow statement in the financial
slatenients on the grounds that the charity is small.
d) Income
All income is recognised once the charity ha% entitlement to Ibe income, it IS Probable that the income will
be receTved and the amount of income receivable can be measured reliably.
The following specific policies are applied to particular categories of income..
Donations and grants are recognised when the charity has been notified in writing of both the
amount and settlement dale. In the event that a donation is subject lo conditions that require a level
of perfonnance before the charity is entitled lo the fund8, the income is deferred and not recognised
until either those conditions are ￿llY met, or the ￿lfIlMent of those conditions ib wholly within the
control of the charity and it is probable that those conditioiis will be fiLlfilled in the reporting period.
Income from activity groups is recognised when monies are receivable for taking part in the relevant
activity.
Income from charitable fundraising events is recognised when il becomes receivable.
Income from trading activities is recognised when goods are sold.
Sundry income is included when receivable.

Page 15
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINAINCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTif4G POLICIES (coiitiiiu¥d)
e) Fund Accountin
UnreslriLted funds comprise those funds whicb the INstees are free to use for any purpose in furtl)erance of
the charitable objects. Unrestricted fund5 include designated funds where the Iruslees, at their discretion,
have Lrealed & fund for a specific purpose.
Restricted funds comprise donations which the donor has specified are lo be solely used for particular areas
of the charity's work or lor special projects being undertaken by the charity, and designated Section fund4.
enditure and Irrecoverable VAT
Expenditure is recognised once there is a legal or conslNclive obligation to make a payrnenl to a third
party, il is probable that settlement will be required and the an]oullt of the obligation can be measured
reliably. Expenditure is classified under the following activity headings-
Costs of raising funds comprise the costs of COn￿￿ercIal trading including the coffee bar.
Expenditure on charitable activities includes the costs of perfonnances, event.8 and other activities
undertaken to Further tbe purposes of the charity and their associated support costs.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include independent examination lees and costb linked lo the
slralegtc management ot the charity.
Irrecoverable VAT is charged as a cost against Ibe activity for which Ibe expenditure was ineurred.
ort Costs
Support costs are those ￿nCtIonS that assist in the work of the charkly but do not directly undertake
charitable activities. Support costs include office costs, finance, payoll and governance c05t% which
support the charitys activities. These costs have been included within expenditUTe on charitable aclivilies.
ible Fixed Assets
Tangible fixed a5set5 are stated at cost less depreciation.
Depreciation is calculated to write off the cost of fixed assets over the expected useful lives of the assets
concerned. The principal annual rates for this purpose, which are consislenl with those of the previous
year, are'.-
Asset Category
Annual Rate
Equipment
Coffee Bar
20/0
io/.
i) Stock
Stock is included at the lower of cost and nel realisable value.

Page 16
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTING POLICIES (coiitiniied)
j) Debtors
Trade and other debtors are recoonised al the seiilemenl amount due after any trade discount offered.
Prepayments are valued ai the amount prepaid net ol aiiy trade discounts due.
k) Cash at Bank and in Hand
Cash at bank and in hand comprises petty cash and fiJnds lield in the charity PayPal account, bank current
and deposit accounts.
l) Creditors and Provisions
Creditors are recognised where the charity has a present obligation resulting fron] & past event that will
probably result iii tlie transfer of funds to a third party and the amount due lo settle the obligation can be
mea4ured or estimated reliably. Creditors &re norn]ally reLognised al their settlement amount after allowing
for any trade discounts due.
m) Financial Instruments
The charity only has financial a%.%els and financial liabilities of a kind that qualify as basic financial
inslrunienls. Basic fiiiancial instruments are initially recognised at transaction value and subsequeiitly
measured at their settlemeiil value.
LEGAL STATUS
Primrose Con]munity Association is a company limited by guarantee and as such has no share capital. In
the event of the charitable company being wound up, Ibe members would be required to contribute an
arnount not exceeding £1.

Page 17
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
DONATIOINS AND LEGACIES
Unrestricted
Restricted
2025
2024
Grants
Chuler Ede Community Association
Jarrow Festival Committee
750
1,500
1,750
1,750
Donati0115
Prin]r05e Community Enterprises Lid
Molson Coors
General
6,000
6,000
500
85
14,000
500
85
1,000
6.085
2.250
8,335
INCOME FROM CHARIT ABLE ACTIVITIES
Unrestricted
Restricted
2025
2024
Events
Facilities
Section ReLeipl.4
Activity Groups
Menibership
Indoor Bowls
U3A Bowls
Squash
Toddlers
xyw
Atoria Sci-Fi
Music
Camera Club
Sewing Bee
Craft Cla%s
2,359
39,840
2,359
39,840
?,7?2
1,8?0
36,389
5,084
2,722
1,593
1,593
1,652
507
24
13.934
3,399
15,281
?,093
1,200
835
507
2,093
1,200
835
507
1,258
1,2?3
1,151
792
339
1,400
1,05?
1,196
1,223
67,340
?,7??
70,062
68,890

Page 18
PRIMROSE COMNIUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
COSTS OF RAISING FUNDS
Unrestricted
Restricted
2025
2024
Cost of Goods Sold and Other Costs
Coffee Bar
14,333
14.333
14.464
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
Restricted
2025
2024
Events
Section Expenditure
Wages and Salarie5
Pensions
Stationery and Postage
Telephone and Iiiternet
Heal and Light
Water
Rates
Insurances and Liceiices
Building and EquipTnent Maintellance
Cleaning, Laundry and Refuse
Profes8ional Fees
Independent Examiners Fees
General Expenses
Donations
Loss on Disposal of Fixed Assets
Depreciation of Equipment
Depreciation of Coffee Bar
441
344
1,998
1,238
785
1,998
56,871
664
1,805
5,281
52,754
501
1,363
1,400
26,29?
10,976
55,633
664
1,221
2,181
32.156
3,640
2,181
3,640
1,141
1,481
2,780
8,678
49?
2,100
832
1,481
2.780
8,678
492
2,100
832
9,7?0
3,185
14,533
3,244
2,070
644
1,000
59
2,296
1,796
59
2.296
1,796
3,231
2,518
I17,591
3,580
1?1 171
141,688
NET tNCOMEI
EXPENDITURE
FOR THE YEAR
2025
2024
Tbis is stated after eharging:
Independent Examinels Fees
Loss on Disposal of Fixed Assets
Depreciation
2,100
59
2,070
5,749

Page 19
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEIVIENTS
FOR THE YEAR ENDED 31ST MARCH 2025
ANALYSIS OF STAFF COSTS TRUSTEE REfvIUNEIL4TION AND EXPENSES AND THE
COST OF KEY MANAGEMENT PERSONNEL
Unrestricted
Restricted
2024
2024
Wage5 and Salaries
Pensions
55,633
664
56.871
664
52,754
501
56,?97
57,535
No employees had ernployee benefits in excess of £60,000 durinu the year (?024'. £nill.
The charity trustees ivere not paid or received any other benefits from employment with the Charity in the
year (?0?4.' £nil) neither were they reimbursed expenses during the year {?0?4'. £nil). No charity Iru%lee
received payment tor professional or other services supplied lo tbe charily12024.. £nil).
The key management personnel of the charity comprise the Iruslees and the Centre co-ordinator. The total
employee benefits of the key management personnel of the charity were £1 1,940 (?024.' £10,845).
STAFF NUMBERS
The average n]onthly head count was as follows..
2025
Number
2024
Iyumber
Centre support workers
10. RELATED PARTY TRANSACTIOP4S
Primro¥e CoTnmunily Enterprises Ltd is a wholly owned subsidiary of the Association. During the year
surplus funds amounlin(T lo £6.000 (20?4: £14.0001 were donated lo the Association and are included in
noie 3 10 the financial statements. In addition, £961 (20?4.. £9981 of insurance costs. borne by Primrose
Community Association have been recharged to Primrose Conllnunity Enterprises Ltd. £6,000 (2074..
£6,988) was outstanding at the year end and is included withiii debtors.
H. Sprouting. who is a director and trustee of Primrose Community Asqociaiion, is also a director of
Primrose Cotnn]unity Enterprises Ltd.
No ￿rther transactions with related parties were undertaken such as are required lo be disclosed under FRS
102.
11. INDEPENDENT ELUIINERS FEE
The independent examination work conducted during the year constituted a fee of £2,100.
12. TAXATION
As a charity, Primrose Community Association is exempl from lax on income and gains lalling within
Section 505 of tbe Ta.xes Act 1988 or section ?52 of the Taxation of Chargeable Gains Act 1992 10 the
extent Ibai these are applied to Lts charitable objects.

Page ?0
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
13. TANGIBLE FIXED ASSETS
Coffee
Bar
ui
Total
COST
Ai 1st April 2024
Additions
Disposals
At 31st March 2025
25,178
1,446
4?,870
70
(ioo)
68.048
1,516
(ioo)
69,464
26,624
DEPRECIATION
Ai 1st April 20?4
Charge for Year
Disposal%
At 31st Mareh 2025
23,502
1,796
37,309
60,811
4,092
(41)
64,862
(41}
39,564
NET BOOK VALUE
At Jlst Mareh 2025
1,326
3,276
4,602
At 31st March 20?4
1,676
5,561
7,237
14. STOCK
2025
2024
Coffee Bar Stock
463
397
15. DEBTORS
2025
2024
Trade Debtors
Primrose Community Enterprises Ltd
635
6,000
6,998
6,635
6,998
16. CREDITORS
2025
2024
Amounts due within one year:.
Accruals
PAYE & Ntc
8,207
586
20,980
8,793
20,980

Page21
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
17. STATELWIENT OF FUNDS
At 1st
A ril 2024
Jncomin
Resources
Resources
elided
At 31st
March 2025
Transfers
Unrestricted Fund5
56,931
113,195
{131,9?4}
500
38,702
Restricted Funds
Molston Coors
Jarrow Festival Committee
500
1,750
{500)
(1,582)
168
2,250
(1,58?)
(500)
168
Restricted Funds
Section Accoiints
Indoor Bowls
Squash Maintenance
Residents Association
Toddlers
Camera Club
Bar Social Fund
2,937
2,937
3.717
1,228
562
761
1,225
1,897
(1,070)
1,228
606
450
1,595
(44)
(155)
(729)
466
359
9,706
2,722
(1,998)
10,430
Total Funds
66.637
118,167
( I35.504)
49,300
Unrestricted Funds - General
These funds can be used in anyway by the trustees in accordance with the objective% of the charity.
Unrestricted Fuiids - Desigiiated
These funds have been reserved for future planned activity and contingencies.
The unrestricted tunds held are summarised as follows'.-
2025
2024
General
5,702
3,431
De5ignatEd
Staffing and redundancy
Two months running costs of the Association
LiTniled liability contingency
10,000
22,500
500
10,000
43,000
500
38,70?
56.931

Page 22
PRIMROSE COMTrIUNITY ASSOCIATION
A COfvIPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
17. STATEMEF4T OF FUNDS (¢oiiliiitied)
Restricted Funds
These represent funds received which are restricted for a specific purpose. Amoun15 are released from
these funds when Ibe expenditure lo which they relate 15 incurred by the charity.
The restricted funds received are summarised as follows'.-
Mols(on Coors
This was a donation, restricted for Ibe purchase of a display fridge for the coffee bar.
Jari'oK, Festival Committee
Tliis was a grant, restricted t.or the purpose of delivering events for the Jarrow Festival.
Restricted Funds - Section Accounts
These funds represent Section fiLnds held within the charity.
Transfer Between Funds
£500 of reslricled reserves has been spent on capital expenditure during the year and a transfer has been
made to LU￿estrIcted reserves as the restriction no longer applies.
18. ANALYSIS OF NET ASSETS
Restricted
Funds
Other
Restrieted
Fuiid5
Section Accs
Unrestricted
Funds
TOTAL
Fixed Assets
Current Assets
Current Liabilities
4,602
42,893
(8,793)
4,602
53.491
(8,793}
l68
10,430
Net Assets at 31 st March 20?5
168
10,430
49,300
Restricted
Funds
Other
Restricted
Fund5
Seetloll Acc5
Unrestricted
Funds
TOTAL
Fixed Assets
Current Assets
Current Liabililkes
7,237
70,674
{20,980}
9.706
80,380
(20,980)
Net Assets al 3 1st March 2024
56,931
9,706
66,637
19. ULTIMATE CONTROLLING PARTY
In tlie opinion of the trustees, there is no ultimate controlling party of the charity other than the board il5elf.