Registered Charity No 11S1450 ramwellgate Moor Youth Community Centre FMYCA ual Report & ccounts 2025 Page 1116
Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
The Trustees present their annual report and financial statements for the year ended 31 December 2025 and confirm that they have been prepared in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting for Charities.
Reference and Administrative Information
| Charity name Charity Registration Number Principal Office |
Framwellgate Moor Youth & Community Association (FMYCA) 1154450 Community Centre, Front Street, Framwellgate Moor, Durham DH1 5BL |
|---|---|
| Trustees | The Trustees during 2025 were as follows: Chair Ken Gates Vice Chair Malcolm Blackwood Secretary Peter Sykes Treasurer Ian Rudd Other Trustees Eric Bulmer (appointed 27/11/2025) Barbara Fox (appointed 27/11/2025) Hari Kant Gupta (appointed 29/05/2025) James Hubbard (resigned 27/03/2025) Rachael Perry (appointed 26/09/2024) David Thompson (resigned 24/07/2025) Kathleen Thomson Deniece Wanley |
| Contact details | Tel: 0191 386 3356 Email: framyca@gmail.com Website: www.fmyca.org.uk Facebook: https://www.facebook.com/FramwellgateMoorCC Instagram: https://www.instagram.com/fmyca.communitycentre/ |
| Bankers Solicitors |
United Trust Bank of 1 Ropemaker Street, London EC2Y 9AW The Co-operative Bank, 1 Balloon Street, ManchesterM60 4EP Cooper Stott, Aykley Chambers, Durham Moor Crescent, Durham DH1 5NE |
| Business Consultants | Milbank Architects – Construction Advice |
| Grant providers | Durham City Freeman Charitable Trust Point North Coop Community Fund National Lottery - Awards For All County Durham Community Resilience Funding |
| Independent Examiner | Jane Ascroft FCA MA (Cantab) |
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Report of the Trustees for the year ended 31 December 2025
Objectives and Activities
The objects of the Framwellgate Moor Youth and Community Association (“FMYCA”) are set out in the Association’s constitution document and are summarised as follows:
-
To run the Community Centre on Front Street in the Framwellgate Moor area of Durham for the benefit of the residents of Framwellgate Moor and its neighbourhood. This includes the provision of facilities to promote social welfare and generally improve conditions of life.
-
To provide the above facilities without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions.
-
To make the facilities available for local inhabitants whether their need is by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances, as well as for the public at large.
Activities
FMYCA operates the Community Centre building and facilities and ensures the halls, meeting rooms and facilities are available to be used by members of the community, in a way consistent with our objectives.
The building, opened in 1877, served as the primary and secondary school for the local area until it closed in 1968. It reopened in 1969 as a local Community Centre. The building is owned by Durham County Council but from 2013 it has been operated and maintained by FMYCA under a 30-year lease.
The building complex consists of three separate halls namely the Main or Adult Hall, the Youth Hall and the Dance Studio providing a range of facilities for potential users. These halls are supplemented by rooms for storage of equipment, as well as kitchen, café and toilet facilities. In addition, the former School House and School library have been converted to office accommodation, teaching and meeting rooms.
We are planning to rename the halls to fit in with the area’s coal mining history by using coal seam names.
The Adult Hall has been used by the following regular activities this year: Arabic class, Blind Life in Durham, Buddha Group, Durham City Youth Club, Durham Coronary Support Group, Durham Dance, English Folk Dance, French Classes, Indian Music, ME North East, Spanish Class, Tiny Tweeties, Tai Chi, Wellbeing Programme Yoga and Youth Club.
In the Youth Hall there have been various groups including Art Class, Dance Classes, Diabetes UK, Durham Bridge Club, Durham Home Education Hub, Hartbeeps, Little Movers, Martial Arts group, Memory Café, and Tai Chi. In addition, there were a number of casual users, including birthday parties, for both halls.
The Dance Studio is maintained for performing arts and is exclusively used by TIN Arts students. TIN Arts is a ‘not for profit’ charitable teaching and training organisation for performing arts students. The organisation provides classes in dance for students from the age of 2 upwards including young people with learning difficulties. They have made extensive use of our specialist Dance Studio.
The two downstairs offices in the School House have been refurbished during the year and equipped with IT facilities so they can be used as meeting rooms or teaching spaces for up to 12 people. The upgrade has been well received and new users such as Durham Learn have been welcomed to the Centre. The three upstairs offices are used by TIN Arts as their administration centre. The rents and income from these rooms are a welcome addition to the income of the centre. The old School Library is used by FMYCA for office accommodation but this is shared with Durham City Youth Project, which provides the staffing for the Youth Club based in the Centre as well as for a number of other Youth Clubs in the area.
In addition to hiring out the facilities to groups and third parties, the Trustees endeavour to make the Centre building a place where local residents can come together and foster a true sense of ‘community’. To this end the Community Centre has continued a number of projects from last year and introduced new activities. See under ‘Achievements’.
The Trustees have had regard to the Charities Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant to the operation of the Community Centre and the facilities therein.
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Registered Charity No 1154450
Activities (Continued)
In addition to the Trustees, many individuals continue to contribute freely of their time and energy to FMYCA on a voluntary basis. Mr Mike Rayner continues to support the Centre on a regular basis in various roles, Anna Linfoot assists with the centre’s social media publicity and Hayley Fung assists with recording energy data and converting into graphical format on Friday each week. Aurelia Smith and Rick Johnston volunteer on an ad hoc basis to support events that the Centre organises such as the Christmas Fayre. These individuals provide valuable support to the Trustees and paid staff in making the Centre such a well run and welcoming place to meet.
Achievements and performance
As explained above the Community Centre is used by a wide variety of user groups covering all age groups and many different interests. The activities and facilities offered are supported by a number of different ethnic groups living in the area and also by a number of groups whose members have a disability. The Trustees are particular pleased by the attendance at, and the feedback from, regular users.
One of the measures of success of the Centre is how well the available time and facilities are utilised. The following chart shows the actual utilisation of the halls for each year as a proportion of their nominal availability (based on 10 hours per day for each hall). The graph shows that 2025 was slightly less well used than in 2024, reflecting the loss of a number of regular users during the year due to a number of factors. However, new users have been recruited in the second half of 2025 so it is hoped that the utilisation rate will have recovered by the end of 2026.
FMYCA Overall Hall U�lisa�on including Dance Studio
----- Start of picture text -----
Utilisation by year
60%
50%
40%
30%
20%
10%
0%
2017 2018 2020 2021 2022 2023 2024 2025
----- End of picture text -----
The Trustees try to involve the local community in the different activities they arrange and are particularly pleased with the community involvement achieved during 2025.
One of the main such activities is the Wellbeing Programme programme, which is designed to assist members of the local community by re-establishing some activities lost due to Covid and hence to avoid loneliness and isolation amongst the local population. This continues to be partially financed through grants from various sources, as well as from internal funds. Each Tuesday from 10 am and 2 pm a variety of activities, such as crafting and chair exercises take place and simple refreshments are provided. The Wellbeing Programme offers an opportunity for informal meeting and socialising as well as taking part in the organised activities. The feedback from the participants in the Wellbeing activities has been excellent and confirms that it is fulfilling a real need in the community. Wellbeing Tuesdays has been visited by MP Mary Foy and the Mayor of Durham City.
Funding has been received to continue to support the Wellbeing programme up to August 2026, and further funding will be sought to continue it after than date. The Community Centre is also registered under the ‘Places of Welcome’ scheme for these hours. In 2025, an Art Group, which meets on Monday mornings, become part of the activities put on by FMYCA for community benefit.
A Youth Club is offered at the Centre on a weekly basis during school term time. This has been ongoing for many years and is operated on behalf of FMYCA by Durham City Youth Project. This takes place on Wednesday afternoon/evening and caters for various age groups, giving local young people a place to socialise and undertake outdoor and indoor activities in a safe environment.
Continuing the success of recent years a Christmas Fayre was again held in 2025. This was a great community effort involving many groups, including the Framwellgate Moor Scouts, who provided refreshments and crafting activities, two Primary schools (St Godric’s RC Primary School and Finchale Primary School) whose choirs added a musical element to the day, as well as local charity groups who had stalls at the event.
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Registered Charity No 1154450
Achievements and performance (Continued)
The Centre was delighted to once again host a post Remembrance Day ceremony get together, where Framwellgate Moor Scout Group put on refreshments in the main Kitchen for attendees. During the year a number of local Community Groups, including Framwellgate Moor Women’s Institute, used the Community Centre facilities to put on coffee mornings and similar charity fundraising activities. Framwellgate Moor & Pity Me Local History Society held their first full season of talks and seminars at the Community Centre during the year, bringing together members of the local community. This was hugely successful with an average of approximately 50 people attending meetings.
The Community Café area is now used on Tuesdays to provide refreshments for the Wellbeing attendees, as well as any casual visitors. Unfortunately, we have not been able to open the café on other days.
The challenge for the Trustees is to ensure the income of the Charity is sufficient to cover the ever increasing overhead costs (eg for energy, maintenance and wages), improving our facilities and maintain adequate reserves, while at the same time ensuring that the hire charges are affordable for our paying customers and maintaining our programme of community events.
The Trustees consider that 2025 has been successful year. There have been improvements to the meeting rooms, which have attracted new users, the IT offering in the main halls has been extended and improved, with grant assistance, to ensure the facilities are up to day and attractive to users. Due to financial and other pressures we have lost a few regular users in the early part of 2025, but we are on course to have replaced these with new users in the first half of 2026. The involvement with the local and wider community was maintained at a high level in 2025.
Financial Review
Position at 31 December 2025
At the year end FMYCA had total assets of £172,993 of which £54,511 were unamortised fixed assets, leaving net current assets of £118,482. Of this the cash and bank balances stood at £122,382.
The balance on restricted reserves (unspent grants ) was £3,824, that on earmarked reserves (Repairs reserve) was £60,000 leaving a balance on freely available accounting reserves of £54,658.
Reserves Policy
The policy of the Trustees is to maintain sufficient freely available reserves to ensure that, in the event of unexpected setbacks, future liabilities for operating expenses can be covered. The target set by the Trustees is to maintain at all times a cash balance of around 6 months' of running costs ( expected to be about £45,000) within general funds. As at the year end, the unallocated cash balance amounted to £58,558, while the “freely available” accounting reserves stood at £54,658. The Trustees will keep the amount of the free cash reserves under review over the next 12 months in view of the ongoing uncertainty about inflation and changes in user groups.
The Trustees set aside, from general funds, a ‘Repairs Reserve’ to cover essential building repairs to comply with the property lease from Durham County Council, such as regular internal and internal decoration of the premises and other known and expected works. For instance, the Victorian roof of the building requires constant attention and money has been set aside for these costs. Part of the balance has been allocated to funding further improvements to the former School House offices. It is anticipated that this expenditure will be incurred in the third quarter of 2026. At the year end the balance on the repairs reserve was £60,000.
Where grants are received that specify or restrict the use to which the cash provided can be put, these funds are designated “Restricted Funds” in the accounts. At the year end the balance on restricted funds was £3,824, relating to a grant from Point North to assist with our Wellbeing activities up to August 2026
Principal sources of income
The main regular income continues to be through hiring the three main halls in the Centre; however, there is a good base income arising from renting out offices and teaching and meeting rooms in the School House attached to the Centre.
Hall hire in cash terms increased by around 4.7 % over last year, while the income from office rentals and meeting room hire increased by 8.8%.
Income from grants amounted to £12,372 this year.
The Wellbeing Programme has been supported this year by a grant received from Point North of £6,672. The purchase of IT equipment for the main halls was made possible by grants from the City of Durham Freemen of £5,000 and from the Sir James Knott Trust of £700.
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Registered Charity No 1154450
Financial Review (Continued)
A summary of the main sources of income are shown in the charts below.
----- Start of picture text -----
FMYCA Income types 2025 FMYCA Income types 2024
Total £105,133 Total £209,016
Hire of Community Centre facili�es Office rentals received Hire of Community Centre facili�es Office rentals received
Grant income Insurance Recovery Grant income Insurance Recovery
Interest on deposits Other Interest on deposits Other
----- End of picture text -----
The main recurring items of expenditure are wages, buildings maintenance, general maintenance and utilities. A major part of the building maintenance works this year was refurbishment of the ground floor of the School House. In 2024, there was a significant investment in a new heating system, which was responsible for the large cost of building maintenance in that year. The Wellbeing Programme together with the Christmas Fayre are shown as ‘Community events’ in the following chart.
----- Start of picture text -----
FMYCA Expenditure by
FMYCA Expenditure by
Cost headings 2024 £174,918
Cost headings 2025 £109,112
Wages and salaries Building maintenance Maintenance general Wages and salaries Building maintenance
U�li�es Administra�on Buildings Compliance Maintenance general U�li�es
Administra�on Buildings Compliance
Community Events Deprecia�on Community Events Deprecia�on
----- End of picture text -----
Plans for the future
The Trustees are aware that TIN Arts has found larger premises more in keeping with their expansion plans and will therefore be vacating the Community Centre, potentially in August of 2026. The challenge will be to replace them with one or more users to replace the income that will be lost. Approaches have been received from potential customers so the Trustees are confident that new occupants will be found. The opportunity will be taken to refurbish the facilities that will be vacated so that the offices and halls affected will be attractive to new users. Funds have been set aside to manage the improvement work.
Grant funding is being actively sought to allow the Wellbeing activity to continue beyond August of 2026, and possibly extend the activities undertaken into a ‘Heath and Wellbeing Hub’ to offer the use of our facilities to other organisations on days apart from Tuesdays.
It is proposed to hand over some of the day to day running of the Centre, which is currently undertaken by the Trustees on a voluntary basis, to employed staff during 2026.
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Registered Charity No 1154450
Structure, governance and management
Governing document
FMYCA is a Charitable Incorporated Organisation (CIO), which was registered on 4 November 2013 with the Charities Commission (No.1154450). The Constitution of FMYCA covers the Objects of the CIO, Powers, Membership, Voting, Appointments, Trustees, Meetings, Procedures, Accounts and Reporting. Following the establishment of the CIO, the Community Association is now recognised as a legal entity with the right to enter into contracts and agreements and to give its Trustees the same protection as directors of a limited liability company.
Organisational structure
The Association's Trustees are responsible for the general leadership and management of the Association. The Trustees give their time freely and receive no remuneration or other financial benefits. The Trustees meet on a bi-monthly basis and they are responsible for all decisions taken in relation to organising the affairs and activities of the Community Centre for the benefit of users. The bi-monthly meetings are used to set policies and monitor the activities of FMYCA, establish procedures, provide feedback from groups and to take decisions arising from the Manager’s reports. All members of the community are encouraged to attend the proceedings.
To assist in the smooth running of the Association the Trustees have set up two sub-committees that help them oversee certain aspects of the Association's work. These are the Executive Management Committee and the Policy Committee. The day-to-day management of the Community Centre facilities is delegated to staff.
Trustee appointment
Trustees are drawn from the local community and the Community Centre’s user groups. User groups may if they wish appoint a trustee. One trustee may be appointed by Framwellgate Moor Parish Council. During the year David Thompson died, Hari Kant Gupta, Eric Bulmer and Barbara Fox were appointed.
Up to 14 Trustees of FMYCA can be elected at an Annual General Meeting at which residents over 18 are entitled to attend and vote. The Trustees may appoint additional Trustees if their number falls below 14. Such a trustee so appointed shall hold office only until the next Annual General Meeting.
Risk management
According to the Charities Commission, the Trustees have and must accept the ultimate responsibility for directing the affairs of the Association and ensuring that it is solvent, well run and delivers the charitable outcomes for the benefit of the public for which it has been set up. The Trustees' Executive Committee (Chair, Treasurer and Secretary) have established a General Risks document and carry out regular risk reviews with regards the operation and financial position of FMYCA to ensure that the charitable aims and objectives are protected. Following the review of risks, the Trustees also ensure that adequate policies of insurance are in place to safeguard the Community Centre buildings, Trustees, volunteers, staff activities and visitors.
Staff
Mr Jim Pendrey, Centre Manager, continues to be responsible for ensuring that the Centre and FMYCA's day-to-day affairs are run in a smooth and efficient manner. Mrs Carol Callum is the Assistant Manager and in addition manages the Centre’s Wellbeing Programme.
Mr Raymond Botone, and Ms Catherine Newman as part-time caretakers, undertake duties as directed by the Centre Managers which include opening and closing the building and setting out the halls as required by the user groups.
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Registered Charity No 1154450
Sustainability
For the Trustees, being ‘green’ means reducing the environmental impact on the energy that the centre uses and reducing any waste of resources. There are several aspects of the building’s efficiency that affect its carbon footprint. Heating, lighting, use of water, insulation, automating processes, and taking advantage of sunlight are all part of making the Community Centre greener. The move to more efficient use of fuel has been brought sharply into focus by the increases in energy prices.
Gas
The main source of heat for the Centre for many years was two gas boilers. In late 2024 it was decided to replace the existing gas boiler with modern high efficiency equivalents and to supplement these with an Air Source Heat Pump (‘ASHP’), with emersion heaters able to utilise surplus solar energy generated from the solar panel arrays. It was felt that this arrangement was more appropriate then utilising only an ASHP, given the age of the building, the level of insulation available for building of this type and electricity supply constraints.
The following chart shows the annual consumption of gas (in terms of kWh) in the Centre since 2014. Great progress has been made in reducing gas consumption over the years. This has been achieved by a combination of increased insulation, lowering ceilings and improvements to heating controls and the installation of the Air Source Heat Pump. However, the expiry of our favourable gas contract in early 2025 meant that the cost of gas used increased significantly, in spite of the efforts to reduce consumption
FMYCA Centre Gas Consumption in kWh and cost in £
----- Start of picture text -----
140000 10,000
9,000
120000
8,000
100000 7,000
6,000
80000
5,000
60000
4,000
40000 3,000
2,000
20000
1,000
0 0
2015 2016 2017 2018 2019 2020 2021 2022 2023 2025
year
kWh
Cost in £
----- End of picture text -----
Electricity
Electricity consumption has shown a general downward trend in the last few years due to the installation of energy saving measures such as LED lights, solar panels and more efficient water heating. The Covid period showed a marked reduction in usage but this was reversed immediately afterwards. However the downward trend has resumed, assisted by additional solar arrays, supplemented by battery storage. The increase in electricity prices following the renewal of our supply contracts at in early 2024 at higher prices has meant increased costs despite the lower amount of power used; however, a further price negotiation towards the end of 2025 should mean lower costs in 2026.
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Registered Charity No 1154450
Sustainability (Continued)
FMYCA Centre Electricity Consumption in kWh and cost in £
----- Start of picture text -----
20000 4000
18000
3500
16000
3000
14000
2500
12000
10000 2000
8000
1500
6000
1000
4000
500
2000
0 0
2018 2019 2020 2021 2022 2023 2025
Year
kWh
Cost in £
----- End of picture text -----
Statement of Trustees’ responsibilities
The charity Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the charity Trustees to prepare financial statements for each year which show the state of affairs of the charity and the incoming resources and application of resources of the charity for that period.
In preparing the financial statements, the Trustees are required to select suitable accounting policies and then apply them consistently and observe the methods and principles in the Charities SORP.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Acts, the Charity (Accounts and Reports) Regulations and the provisions of the formation document.
They are also responsible for safeguarding the assets of the charity.
The Trustees, for the purposes of charity law, who served during the year and up to the date of this report, are set out on page 2.
Approved by the Trustees and signed on its behalf by:
Peter Sykes
Secretary to the Trustees
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Independent Examiner's Report to the Trustees of Framwellgate Moor Youth & Community Association
Year ending 31 December 2025
I report to the trustees on my examination of the financial statements of Framwellgate Moor Youth & Community Association ('the charity') for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jane Ascroft FCA MA (Cantab)
Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Income & Expenditure Statement
Statement of Financial Activities for the year ended 31 December 2025
| Notes INCOME Hire of Community Centre facilities Office rentals received Grant income 3 Community Events Reimbursements Solar Feed In Tariff Insurance Recovery Interest received EXPENDITURE Wages and salaries 4 Building maintenance Maintenance general Utilities - Centre Centre waste disposal Utilities - Offices Communications Administration PRS music licence Buildings Compliance Insurance Community Events Sundry items Depreciation TOTAL EXPENDITURE SURPLUS/ (DEFICIT) FOR THE YEAR Transfer between funds NET MOVEMENT IN FUNDS Balance brought forward Balance carried forward TOTALINCOME |
2025 | 2025 | 2025 | 2025 | 2024 |
|---|---|---|---|---|---|
| General Reserves | Repairs Reserve |
Restricted Fund |
Total | Total | |
| £ 64,745 17,131 - 5,424 - 1,100 - 4,361 |
£ - - - - - - - - |
£ - - 12,372 - - - - - |
£ 64,745 17,131 12,372 5,424 - 1,100 - 4,361 |
£ 61,826 15,734 113,725 2,817 4,260 940 4,698 5,016 |
|
| 92,761 | - | 12,372 | 105,133 | 209,016 | |
| 28,414 6,468 9,052 10,807 74 3,326 2,063 822 581 4,609 2,120 2,698 73 9,165 |
- 10,632 - - - - - - - - - - - - |
6,104 6,380 - - - - - - - - - 5,724 - - |
34,518 23,480 9,052 10,807 74 3,326 2,063 822 581 4,609 2,120 8,422 73 9,165 |
31,025 98,866 5,850 8,168 70 2,709 1,668 1,928 475 4,619 2,240 9,757 (2) 7,545 |
|
| 80,272 | 10,632 | 18,208 | 109,112 | 174,918 | |
| 12,489 | (10,632) | (5,836) | (3,979) - |
34,098 - |
|
| 16,079 | (14,368) | (1,711) | |||
| 28,568 | (25,000) | (7,547) | (3,979) | 34,098 | |
| 80,601 | 85,000 | 11,371 | 176,972 | 142,874 | |
| 109,169 | 60,000 | 3,824 | 172,993 | 176,972 |
The notes on pages 13 to 16 form part of these accounts
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Balance Sheet as at 31 December 2025
| Notes Fixed Assets 5 Centre fixture and fittings Office fixture and fittings Centre equipment Office equipment Total fixed assets for charity use Current Assets Petty Cash Balance at bank 6 Cooperative Bank United Trust Total cash and bank balances Debtors and prepayments 7 Hire charges and rents not yet paid Other debtors and prepayments Total debtors and prepayments Total current assets Creditors due within one year 8 Net current assets Total assets Represented by Unrestricted Funds General reserves Repairs reserve 9 Restricted Funds Grants 10 Accumulated surplus |
~~2025~~ | ~~2025~~ | ~~2025~~ | ~~2025~~ | ~~2024~~ |
|---|---|---|---|---|---|
| General Reserves |
Repairs Reserve |
Restricted Fund |
Total |
Total |
|
| ~~£~~ | ~~£~~ | ~~£~~ | ~~£~~ | ~~£~~ | |
| 29,395 24,178 676 262 |
- - - - |
- - - - |
29,395 24,178 676 262 |
34,297 8,732 768 41 |
|
| ~~54,511~~ | ~~-~~ | ~~-~~ | ~~54,511~~ | ~~43,838~~ | |
| 399 23,480 34,679 |
- - 60,000 |
- 3,824 - |
399 27,304 94,679 |
486 33,249 101,622 |
|
| ~~58,558~~ | ~~60,000~~ | ~~3,824~~ | ~~122,382~~ | ~~135,357~~ | |
| 5,513 919 |
- - |
- - |
5,513 919 |
4,435 981 |
|
| ~~6,432~~ | ~~-~~ | ~~-~~ | ~~6,432~~ | ~~5,416~~ | |
| ~~64,990~~ (10,332) |
~~60,000~~ - |
~~3,824~~ - |
~~128,814~~ (10,332) |
~~140,773~~ (7,639) |
|
| ~~54,658~~ | ~~60,000~~ | ~~3,824~~ | ~~118,482~~ | ~~133,134~~ | |
| ~~109,169~~ | ~~60,000~~ | ~~3,824~~ | ~~172,993~~ | ~~176,972~~ | |
| 109,169 - - |
- 60,000 - |
- - 3,824 |
109,169 60,000 3,824 |
80,601 85,000 11,371 |
|
| ~~109,169~~ | ~~60,000~~ | ~~3,824~~ | ~~172,993~~ | ~~176,972~~ |
- 26/03/26 26/03/26 Ken Gates Ian Rudd
Chair
Treasurer
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Notes to the Accounts for the year ended 31 December 2025
1 Accounting policies
1.1 Basis of accounts preparation
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
1.2 Fixed Assets
In April 2014, the Charity signed a tenant's repairing lease for a period of 30-years on the premises at Front Street, Framwellgate Moor from the owners, Durham County Council, at a peppercorn rent. No value is placed on this leasehold right to occupy the building. The cost of improvements to the structure of the building or landlords fixtures incurred by the Charity before and after the signing of the lease will be written off over the remaining life of the lease or the life of the asset whichever is shorter. The cost of essential repairs paid for by the charity, identified as required at the time of asset transfer, has been expensed even if entailing an element of improvement.
The cost of assets, which do not constitute landlord's fixtures, are depreciated over their estimated useful lives as follows:
| Furniture and equipment | 10 years |
|---|---|
| Portable electrical equipment | 5 years |
| IT and Computer equipment, including software | 3 years |
A review for indicators of impairment of assets is carried out at each reporting date with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.
1.3 Recognition of income
Rents and hire charges are accounted for on an accruals basis.
Grants receivable, including those for the purchase of fixed assets, are recognised in the year in which they are deemed receivable.
1.4 Recognition of expenditure
Expenditure is accounted for on an accruals basis.
1.5 Taxation
. The Charity is exempt from taxation on its charitable activities.
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Registered Charity No 1154450
Notes to the Accounts for the year ended 31 December 2025 (Continued)
1.6 Accumulated funds
Restricted funds are those funds which are subject to specific conditions by donors as to how they may be used. The purposes and allowed usage of the restricted funds are set out in the notes to these accounts.
Reserves are set aside to pay for the 5 yearly redecoration of the premises as required under the lease from Durham County Council, as well as other essential repairs.
2 Trustees
None of the Trustees (or any person connected with them) received any remuneration during the year for their duties as a trustee. However, certain Trustees incurred expenditure on behalf of the Charity and were reimbursed. The amounts paid in total were as follows:
| Mr Ken Gates Mr Peter Sykes Mr Ian Rudd Ms Deniece Wanley 3 Grant Income The following grants were receivable in the year under review: Restricted use grants Cooperative Society Local Community Fund (Wellbeing Tuesdays) County Durham Community Foundation (Welcome Spaces Fund) No1 County Durham Community Foundation (Welcome Spaces Fund) No2 Point North (Wellbeing Tuesdays) Durham City Freemen Durham AAP Area Budget - Energy efficiency Durham Community Action & National Lottery (Energy efficiency) Durham County Council Community Resilience Funding Sir James Knot Trust National Lottery Awards for All Fund (Wellbeing support) |
2025 2024 £ £ 6,587 3,754 124 13 25 66 - 126 2025 2024 £ £ Total Total - 2,878 - 2,989 - 2,973 6,672 - 5,000 - - 5,000 - 40,000 - 40,000 700 - - 19,885 |
|---|---|
| 12,372 113,725 |
Point North (formerly County Durham Community Foundation) provided a grant of £6,672 to support the Wellbeing Tuesdays initiative. Grants of £5,000 from The City of Durham Freemen and £700 from the James Knott Trust were received to support IT facilities at the Centre.
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Notes to the Accounts for the year ended 31 December 2025 (Continued)
4 Employees
There were 5 (2024- 4) part time employees during the year.
5 Fixed assets
| Fixed assets | |
|---|---|
| Cost Balance brought forward Additions in year Balance carried forward Depreciation Balance brought forward Charge in year Balance carried forward Net book value 31 December 2025 Net book value 31 December 2024 |
Centre fixture Offices fixture Centre Office Total and fittings and fittings equipment Equipment £ £ £ £ £ 51,771 28,860 21,236 2,227 104,094 23 19,019 502 294 19,838 |
| 51,794 47,879 21,738 2,521 123,932 | |
| (17,474) (20,128) (20,468) (2,186) (60,256) (4,925) (3,573) (594) (73) (9,165) |
|
| (22,399) (23,701) (21,062) (2,259) (69,421) | |
| 29,395 24,178 676 262 54,511 | |
| 34,297 8,732 768 41 43,838 |
6 Cash at bank
Balances held at Cooperative Bank are on no-notice accounts.
Balances at United Trust Bank are held on notice accounts not exceeding 12 months
7 Debtors
| Hire charges and rent less provisions Hire fees outstanding Office rents due Other debtors and prepayments Insurance prepayment Accrued interest Feed in Tariff 8 Creditors due within one year Wages and Salaries including PAYE Utilities Telephone and Wi-Fi Insurance Maintenance Income received in advance Sundry |
2025 2024 £ £ 3,326 2,871 2,187 1,564 |
|---|---|
| ~~5,513 4,435~~ | |
| 354 421 500 500 65 60 |
|
| ~~919 981~~ | |
| 2025 2024 £ £ 1,127 1,224 2,157 2,295 7 20 5,300 4,100 1,058 - 682 - 1 - |
|
| ~~10,332 7,639~~ |
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Registered Charity No 1154450
Framwellgate Moor Youth & Community Association
Notes to the Accounts for the year ended 31 December 2025
(Continued)
9 Reserve for redecoration and essential repairs
| Reserve for redecoration and essential repairs | |
|---|---|
| Decorating and Paintwork Heating systems Roof repairs Electrical works Upgrade School House/ WIFI General repairs |
Balance Provided Expended Balance brought fwd. in period in period carried fwd. £ £ £ £ 5,000 2,000 - 7,000 18,000 (10,000) - 8,000 15,000 4,432 (9,432.00)10,000 5,000 4,200 (1,200.00)8,000 40,000 (15,000) - 25,000 2,000 - - 2,000 |
| ~~85,000(14,368)(10,632) 60,000~~ |
Provision has been made for the potential liability for the cost of redecoration under the terms of the lease of the Community Centre from Durham Country Council, as well as essential repairs/ improvements to the buildings and facilities.
10 Restricted funds
The income of the Charity from restricted funds and grants held on trust for specific purposes, together with the unexpended balances at the year end, are as follows:
| Cooperative Society (Wellbeing) Point North (Wellbeing Tuesdays) National Lottery Community Fund (Wellbeing) Durham City Freemen (IT Improvements) Sir James Knot Trust (IT Improvements) Total |
Unexpended Income Expenditure Adjustment to Unexpended balance at opening balance balance at brought fwd. carried fwd. £ £ £ £ £ 1,743-(1,743)- - - 6,672 (2,848)- 3,824 9,628-(7,917) (1,711) - -5,000(5,000)- - -700(700)- - |
|---|---|
| 11,371 12,372(18,208) (1,711) 3,824 |
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