## **BELAH COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2025** 

The trustees, who are also directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. 

## **THE TRUSTEES** 

The trustees who served the company during the period were as follows: 

N Baker H Davidson G Ellis C Graham A Inglis D Morton K Townsend S Watson L Wilson 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The Centre operates under a Management Committee of 4 management trustees (3 of whom are Ward Councillors and 1 a County Councillor). 

## **OBJECTIVES AND ACTIVITIES** 

The objectives are: 

To advance education and provide facilities for recreation and leisure time with the object of improving conditions of life. To maintain and manage the establishment of a Community Centre. To promote other charitable purposes. 

## **ACHIEVEMENTS AND PERFORMANCE** 

We secured funding for the majority of the following projects: 

The Centre had a very productive year with user numbers very positive. 

## **FINANCIAL REVIEW** 

The results from the financial year are regarded as satisfactory. 

**- 1 -** 



## **BELAH COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES ANNUAL REPORT** _**(continued)**_ 

## **YEAR ENDED 31 MARCH 2025** 

## **PLANS FOR FUTURE PERIODS** 

The centre continues to strive to provide the highest possible service to the local residents whilst ensuring that expenditure is controlled. 

## **RESPONSIBILITIES OF THE TRUSTEES** 

The trustees (who are also the directors of Belah Community Centre for the purposes of company law) are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations. 

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. 

In preparing these 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; 

- make judgements and accounting estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.  They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **INDEPENDENT EXAMINER** 

Mr R W Gordon, FCA has been re-appointed as independent examiner for the ensuing year. 

Signed by order of the trustees 

03 January 2026 



## **BELAH COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE** 

## **INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF BELAH COMMUNITY CENTRE** 

## **YEAR ENDED 31 MARCH 2025** 

I report on the accounts of the charity for the year ended 31 March 2025 set out on page 1 to 3. 

## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER** 

The charity's trustees (who are also the directors of Belah Community Centre for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act), as amended by section 28 of the Charities Act 2006) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts (under section 43(3)(a) of the 1993 Act, as amended); 

- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act, as amended); and 

- to state whether particular matters have come to my attention. 

## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT** 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view'. 

## **INDEPENDENT EXAMINER'S STATEMENT** 

In connection with my examination, no matter has come to my attention: 

(1) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that: 

- proper accounting records are kept (in accordance with section 386 of the Companies Act 2006); and 

- accounts are prepared which agree with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 



## **BELAH COMMUNITY CENTRE COMPANY LIMITED BY GUARANTEE** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** 

## **YEAR ENDED 31 MARCH 2025** 

Mr R W Gordon, FCA Independent examiner 

Briar Lea House Brampton Road Longtown Carlisle CA6 5TN 

03 January 2026 

**- 4 -** 



|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|**No (if any)**<br>**Charity Name**<br>**Receipts andpayments accounts**<br>Period start date<br>Period end date<br>**To**<br>**For the period**<br>**from**<br>**CC16a**<br>**107233**<br>**Belah Community Centre**<br>1-Apr-24<br>31-Mar-25<br>_~~————~~|
|---|---|---|---|---|---|---|---|---|---|
|**Section A Receipts and payments**||||||||||
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||**Endowment**<br>**funds**||**Total funds**||**Last year**|
||**to the nearest £**||**to the nearest £**||**to the nearest £**||**to the nearest £**||**to the nearest £**|
|**A1 Receipts**||||||||||
|Grants|**12,653**||**-**||**-**||**12,653**||**11,119**|
|Donations|**100**||**-**||**-**||**100**||**-**|
|Interest|**936**||**-**||**-**||**936**||**25**|
|Sunbed|**-**||**-**||**-**||**-**||**-**|
||**-**||**-**||**-**||**-**||**-**|
|Lettings - General|**28,319**||**-**||**-**||**28,319**||**24,198**|
|Football|**-**||**-**||**-**||**-**||**-**|
|Memberships|**-**||**-**||**-**||**-**||**-**|
|Miscellaneous|**-**||**-**||**-**||**-**||**-**|
|Baby Clinic|**-**||**-**||**-**||**-**||**-**|
|Consumables|**-**||**-**||**-**||**-**||**-**|
|Tuck Shop|**-**||**-**||**-**||**-**||**-**|
|Fees|**-**||**-**||**-**||**-**||**-**|
|Milk refund|**-**||**-**||**-**||**-**||**-**|
|Fundraising|**-**||**-**||**-**||**-**||**-**|
|IL 16|**-**||**-**||**-**||**-**||**-**|
|IL 17|**-**||**-**||**-**||**-**||**-**|
|IL 18|**-**||**-**||**-**||**-**||**-**|
|IL 19|**-**||**-**||**-**||**-**||**-**|
|IL 20|**-**||**-**||**-**||**-**||**-**|
|IL 21|**-**||**-**||**-**||**-**||**-**|
|IL 22|**-**||**-**||**-**||**-**||**-**|
|IL 23|**-**||**-**||**-**||**-**||**-**|
|IL 24|**-**||**-**||**-**||**-**||**-**|
|IL 25|**-**||**-**||**-**||**-**||**-**|
|**_Sub total_**|**42,008**||**-**||**-**||**42,008**||**35,342**|
|**A2 Asset and investment sales,**||||||||||
|**etc.**|**-**||**-**||**-**|**-**|**-**|**-**|**-**|
|**_Total receipts_**|**42,008**|**42,008**|**-**|**-**|**-**|**-**|**42,008**|**42,008**|**35,342**|



CCXX R1 accounts (SS) 

1 



||**Charity Name**||||||**No (if any)**|||
|---|---|---|---|---|---|---|---|---|---|
||**Belah Community Centre**||||||**107233**|||
||**Receipts andpayments accounts**||||||||**CC16a**|
|Ss|**For the period**<br>**from**|**For the period**|Period start date<br>1-Apr-24||**To**||Period end date<br>31-Mar-25|||
|**Section A Receipts and payments**||||||||||
||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**||**Endowment**<br>**funds**||**Total funds**||**Last year**|
||**to the nearest £**||**to the nearest £**||**to the nearest £**||**to the nearest £**||**to the nearest £**|
|**A3 Payments**||||||||||
|Wages|**38,972**||**-**||**-**||**38,972**||**37,884**|
|Bank Charges|**9**||**-**||**-**||**9**||**-**|
|Utilities|**5,689**||**-**||**-**||**5,689**||**8,452**|
|Office Supplies / Admin|**3,010**||**-**||**-**||**3,010**||**553**|
|Phone/Internet|**3,692**||**-**||**-**||**3,692**||**2,883**|
|Sunbed|**-**||**-**||**-**||**-**||**-**|
|Cleaning / Refuse|**3,448**||**-**||**-**||**3,448**||**3,221**|
|Alarm / Insurance|**3,929**||**-**||**-**||**3,929**||**3,750**|
|Miscellaneous|**560**||**-**||**-**||**560**||**2,689**|
|Petty Cash|**-**||**-**||||**-**||**-**|
|Advertising|**359**||**-**||||**359**||**-**|
|Youth Club|**-**||**-**||||**-**||**-**|
|Consumables|**-**||**-**||||**-**||**-**|
|WEA Creche Course|**-**||**-**||||**-**||**-**|
|Licenses|**726**||**-**||||**726**||**686**|
|Maintenance|**582**||**-**||||**582**||**10,340**|
|Rent|**-**||**-**||||**-**||**-**|
|Expenses - Staff/Volunteers|**300**||**-**||||**300**||**300**|
|Refurbishment|**-**||**-**||||**-**||**-**|
|Accountancy|**-**||**-**||||**-**||**288**|
|Training|**2,386**||**-**||||**2,386**||**-**|
|PL 22|**-**||**-**||||**-**||**-**|
|PL 23|**-**||**-**||||**-**||**-**|
|PL 24|**-**||**-**||||**-**||**-**|
|PL 25|**-**||**-**||||**-**||**-**|
|**_Sub total_ **|**63,661**||**-**||**-**||**63,661**||**71,046**|
|||||||||||
|**A4 Asset and investment**||||||||||
|**purchases, etc.**|**-**||**-**||**-**||**-**|||
|**_Total payments_**<br>**_Net of receipts/(payments)_**<br>**A5 Transfers between funds**<br>**A6 Cash funds last year end**<br>**_Cash funds this year end_**|**63,661**<br>**-**<br>**-**<br>**63,661**<br>**71,046**<br>**-               21,653**<br>**-**<br>**-   -               21,653**<br>**-             35,704**<br>**-                          -**<br>**-**<br>**-**<br>**62,085**<br>**-                          -**<br>**62,085**<br>**97,789**<br>**40,432**<br>**-**<br>**-                   40,432**<br>**62,085**<br>~~=====~~|||||||||



CCXX R2 accounts (SS) 

2 



**Section B Statement of assets and liabilities at the end of the period** 

|**Categories**<br>Signed by one or two trustees on<br>behalf of all the trustees<br>**B5 Liabilities**<br>**B3 Investment assets**<br>**B2 Other monetary assets**<br>**B4 Assets retained for the**<br>**charity’s own use**<br>**B1 Cash funds**|**Details**|**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted**<br>**funds**<br>**to nearest £**|**Endowment**<br>**funds**<br>**to nearest £**|
|---|---|---|---|---|
||Current Account|**891**|**-**|**-**|
||Wages Account|**24,095**|**-**|**-**|
||30 Day Deposit|**15,446**|**-**|**-**|
||**_Total cash funds_**<br>(agree balances with receipts and payments<br>account(s))<br>**Details**|**40,432**|**-**|**-**|
|||OK|OK|OK|
|||**Unrestricted**<br>**funds**<br>**to nearest £**|**Restricted**<br>**funds**<br>**to nearest £**|**Endowment**<br>**funds**<br>**to nearest £**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
|||**-**|**-**|**-**|
||**Details**|**Fund to which**<br>**asset belongs**|**Cost (optional)**|**Current value**<br>**(optional)**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||**Details**|**Fund to which**<br>**asset belongs**|**Cost (optional)**|**Current value**<br>**(optional)**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||||**-**|**-**|
||**Details**|**Fund to which**<br>**liability relates**|**Amount due**<br>**(optional)**|**When due**<br>**(optional)**|
||||**-**||
||||**-**||
||||**-**||
||||**-**||
||||**-**||
||Signature|Print|Name||
|||||Date of<br>approval|
||||||
||||||



CCXX R3 accounts (SS) 

3 



## **BELAH COMMUNITY CENTRE** 

## **Independent Examiners Report to the Trustees of Belah Community Centre** 

I report on the accounts of the charity for the year ended 31[st] March 2025, which are set out on pages 1-3. 

_This report is made solely to the charity’s trustees, as a body, in accordance with s43 of the Charities Act 1993_ (for a charity in England and Wales) 

## **Respective responsibilities of Trustees and Examiner** 

The charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. 

It is my responsibility to: 

- ⬧ Examine the accounts (under section43 (3)(a) of the 1993 Act); 

- ⬧ To follow the procedures laid down in the General Directions given by the Charity Commissioners under s43 (7)(b) of the Act; and 

- ⬧ To state whether particular matters have come to my attention. 

## **Basis of independent examiners report.** 

My examination was carried out in accordance with the General Directions given by the Charity Commissioners.  An examination included a review of accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in audit and consequently, I do not express an audit opinion on the view given by the accounts. 

## **Independent examiners statement** 

In connection with my examination, _no matter has come to my attention:_ 

- (1) which gives me reasonable cause to believe that, in any material respect, the requirements: 

   - ⬧ to keep accounting records in accordance with s41 of the Act; and 

   - ⬧ to prepare accounts which accord with accounting records and comply with the accounting requirements of the Act 

have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached. 

Mr. Robert W. Gordon FCA, ATT, FMAAT Briar Lea House, Brampton Road, Longtown, Carlisle, CA6 5TN 

Date: 03 January 2026