CHARITY REGISTRATION NUMBER: 1157329
Morton Community Centre Unaudited Financial Statements
31 March 2025
GORDON CONSULTANCY LIMITED
Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Morton Community Centre
Financial Statements
Year ended 31 March 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Chartered accountant's report to Morton Community Centre on | |
| the unaudited financial information | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 16 |
| Notes to the detailed statement of financial activities | 17 |
Morton Community Centre
Trustees' Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name Morton Community Centre Charity registration number 1157329 Principal office Wigton Road Carlisle Cumbria CA2 6JP
The trustees
Mrs A Carter Mr G Bird Mr S Sidgwick Mr S Craig Mr G English Mrs A Quilter (Retired 31 March 2025) Accountants Gordon Consultancy Limited Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Structure, governance and management
The Centre is non-party in politics and non-sectarian in religion. The Centre is run by a management committee which includes representatives from Carlisle City Council.
Objectives and activities
The Objectives of the Centre are to promote the benefit of the inhabitants of Morton and the neighbourhood by providing facilities, social welfare, recreation and leisure.
Achievements and performance
The financial year has been a period of steady progress and resilience. Our mission is to provide a welcoming, safe, supportive space for residents and this has continued to guide every financial decision made, ensuring that resources are used effectively to meet the needs of our growing community. There has been a continued growth and resilience at Morton Manor Community Centre and despite ongoing economic pressure, we remained committed to proving accessible facilities and services that support our local community.
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Morton Community Centre
Trustees' Annual Report (continued)
Year ended 31 March 2025
Achievements and performance (continued)
We are particularly grateful for the continued support of our funders and the local community, whose contributions have enabled us to sustain our facilities with a vison of introducing more needed services. Prudent financial management enabled us to maintain high quality services while keeping overheads within budget. We continue improve and renew equipment and
We remain dedicated to financial transparency and accountability ensuring every pound supports our vision of building a stronger, more connected community. As we continue to promote the welfare and benefit of the inhabitants of Morton and the neighbourhood, providing facilities, social welfare groups, recreation and leisure services. Supporting everyone, young and old in our community.
We ensure we deliver 3 Holiday Health and Food Activity Schemes throughout the year during school holidays providing local school children days filled with sports, activities and a healthy hot meal, along with discussions around healthy food choices and our climate. We continue to provide subsidised meals for our old age pensioners group who attend on a weekly basis and a winter warm hub offering free hot drinks and refreshments. We work in partnership with local police and voluntary groups to ensure they receive information to help keep them feel safe and up to date, enabling them to reach out and prevent isolation. We've received funding from Cumberland Council and are in the process of receiving other amounts from other funders. The centre is taking weekly bookings for funerals, parties, functions / charity nights, baby showers and weddings, along with corporate events. We utilise our café bar, (awarded 5 stars) and members bar efficiently, delivering food and drink during opening hours and various functions. Staff wages continue to be our highest outgoings; however, we operate on skeleton staff and ensure we are not overstaffed. We utilise voluntary staff where we can, they support with internal decorating and projects which need completing. Our pre-school nursery has had a good intake, and we continue to receive monies to support. Following an inspection in April 2024 when we were awarded "GOOD".
The Trustee Committee continue to support with management and financial decisions in the best interest of the centre.
Financial review
Whilst the centre made a loss in the year, the trustees are satisfied with the results for the year and the possibilities for the future.
We aim to continue providing our services and facilities here at Morton Manor Community Centre. The council have invested in our heating system, installing new boilers to support the centre run more efficiently, reducing energy bills, ultimately offering a warmer more comfortable environment for everyone. We will offer a winter warm hub to support our community, ensuring they have the chance to come into a warm welcoming building and receive a hot drink and refreshment when the weather is particularly bad.
Reserves Policy:
The Reserve Fund represents the unrestricted funds arising from past operative results. The Trustees are satisfied that this should operate at the equivalent of three months operating expenditure which is satisfactory given the external risk to the Local Authority grant, the contractual obligations of the staff and the ongoing maintenance of the Community Centre not covered by the Lease arrangement with the Local Authority.
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Morton Community Centre
Trustees' Annual Report (continued)
Year ended 31 March 2025
Financial review (continued)
Risk Management:
The Management Committee has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
Internal risks are minimised by the implementation of procedures for authorisation of all transactions and to ensure consistent duty of care and customer satisfaction. These procedures are periodically reviewed to ensure that they still meet the needs of the charity
Plans for future periods
We are aiming to continue developing our services and facilities here at Morton Manor Community Centre. The council have invested and updated our heating system, installing new boilers to support us being more efficient with energy and reduce our bills, overall resulting in a warmer more pleasing environment.
We will offer a warm hub pending funding, for our local community to ensure they have the chance to come into a warm welcoming building when the weather is particularly bad this coming winter.s The Trustee Committee continue to support with management and financial decisions in the best interest of the centre.
The trustees' annual report was approved on 15 July 2025 and signed on behalf of the board of trustees by:
Mr G English Trustee
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Morton Community Centre
Chartered Accountant's Report to Morton Community Centre on the Unaudited Financial Information of Morton Community Centre
Year ended 31 March 2025
As described on the statement of financial position, the trustees of the charity are responsible for the preparation of the financial statements for the year ended 31 March 2025, which comprise the statement of financial activities, statement of financial position and the related notes.
You consider that the charity is exempt from an audit under the Charities Act 2011.
In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
GORDON CONSULTANCY LIMITED Chartered accountants
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
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Morton Community Centre
Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | – | 155,200 | 155,200 | 152,803 |
| Other trading activities | 5 | 485,021 | – | 485,021 | 457,300 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 485,021 | 155,200 | 640,221 | 610,103 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 6,7 | 518,153 | 160,793 | 678,946 | 659,045 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 518,153 | 160,793 | 678,946 | 659,045 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement | in | ||||
| funds | (33,132) | (5,593) | (38,725) | (48,942) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 17 | 17,943 | 17,960 | 66,902 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | (33,115) | 12,350 | (20,765) | 17,960 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 14 form part of these financial statements.
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Morton Community Centre
Statement of Financial Position
31 March 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 13 | 31,578 | 43,080 | |
| Current assets | ||||
| Stocks | 14 | 9,707 | 8,211 | |
| Debtors | 15 | 8,371 | 7,349 | |
| Cash at bank and in hand | 69,222 | 72,123 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 87,300 | 87,683 | |||
| Creditors: amounts falling due within one year | 16 | 133,227 | 96,692 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net current liabilities | 45,927 | 9,009 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | (14,349) | 34,071 | ||
| Creditors: amounts falling due after more than | ||||
| one year | 17 | 6,416 | 16,111 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (20,765) | 17,960 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Restricted funds | 12,350 | 17,943 | ||
| Unrestricted funds | (33,115) | 17 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 18 | (20,765) | 17,960 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 15 July 2025, and are signed on behalf of the board by:
Mr G English Trustee
The notes on pages 7 to 14 form part of these financial statements.
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Morton Community Centre
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Wigton Road, Carlisle, Cumbria, CA2 6JP.
2. Statement of compliance
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.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those incurred directly in support of expenditure on the objects of the charity and include project management.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Land and Buildings - 5% straight line Fixtures and Fittings - 15% straight line Equipment - 15% straight line
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Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment 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. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
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Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Financial instruments (continued)
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Restricted | Total Funds | Restricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Grants | ||||
| Grants receivable | 155,200 | 155,200 | 152,803 | 152,803 |
5. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Weddings | 8,057 | 8,057 | 4,581 | 4,581 |
| Centre | 285,894 | 285,894 | 261,409 | 261,409 |
| Nursery | 16,971 | 16,971 | 17,979 | 17,979 |
| Bar Income | 174,099 | 174,099 | 173,331 | 173,331 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 485,021 | 485,021 | 457,300 | 457,300 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
6. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Centre | 246,926 | 45,709 | 292,635 |
| Nursery | 4,203 | 115,084 | 119,287 |
| Bar | 155,052 | – | 155,052 |
| Support costs | 111,972 | – | 111,972 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 518,153 | 160,793 | 678,946 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Centre | 240,252 | 42,987 | 283,239 |
| Nursery | 3,625 | 125,285 | 128,910 |
| Bar | 145,501 | – | 145,501 |
| Support costs | 94,755 | 6,640 | 101,395 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 484,133 | 174,912 | 659,045 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
Expenditure on charitable activities by activity type
7.
| Activities | ||||||
|---|---|---|---|---|---|---|
| undertaken | Grant funding | Total funds | Total fund | |||
| directly | of activities | Support costs | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Centre | 247,172 | 45,463 | 97,387 | 390,022 | 369,452 | |
| Nursery | 4,203 | 115,084 | – | 119,287 | 128,910 | |
| Bar | 155,052 | – | – | 155,052 | 145,501 | |
| Governance costs | – | – | 14,585 | 14,585 | 15,182 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 406,427 | 160,547 | 111,972 | 678,946 | 659,045 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Analysis of support costs | ||||||
| Centre | Total 2025 | Total 2024 | ||||
| £ | £ | £ | ||||
| Staff costs | 86,213 | 86,213 | 86,213 | |||
| Governance costs | 16,322 | 16,322 | 16,322 | |||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||||
| 102,535 ৶৶৶৶৶৶৶৶৶ |
102,535 ৶৶৶৶৶৶৶৶৶ |
102,535 ৶৶৶৶৶৶৶৶৶ |
8. Analysis of support costs
9. Net expenditure
Net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets
| 2025 | 2024 |
|---|---|
| £ | £ |
| 11,502 ৶৶৶৶৶৶৶৶ |
12,293 ৶৶৶৶৶৶৶৶ |
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Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 365,950 ৶৶৶৶৶৶৶৶৶ |
354,464 ৶৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was 21 (2024: 21). The average number of full-time equivalent employees during the year is analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Number of nursery staff | 8 | 8 |
| Number of centre staff | 4 | 4 |
| Number of management staff | 1 | 1 |
| Number of coffee bar and housekeeping | 8 | 8 |
| ৄৄৄৄ | ৄৄৄৄ | |
| 21 | 21 | |
| ৶৶৶৶ | ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
11. Trustee remuneration and expenses
None of the trustees received any remuneration during the period.
12. Transfers between funds
The restricted funds were reviewed during the year and where the restrictions have now been cleared, the amounts were transferred back to unrestricted funds.
13. Tangible fixed assets
| Land and | Fixtures and | ||||
|---|---|---|---|---|---|
| buildings | fittings | Equipment | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 April 2024 and 31 March 2025 | 215,774 | 6,050 | 169,576 | 391,400 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | |||||
| At 1 April 2024 | 181,176 | 6,050 | 161,094 | 348,320 | |
| Charge for the year | 9,381 | – | 2,121 | 11,502 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2025 | 190,557 | 6,050 | 163,215 | 359,822 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | |||||
| At 31 March 2025 | 25,217 | – | 6,361 | 31,578 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| At 31 March 2024 | 34,598 | – | 8,482 | 43,080 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 14. | Bar stock | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Raw materials and consumables | 9,707 ৶৶৶৶৶৶৶ |
8,211 ৶৶৶৶৶৶৶ |
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Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
15. Debtors Trade debtors Prepayments and accrued income
2025 2024 £ £ Trade debtors 7,623 6,692 Prepayments and accrued income 748 657 ৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄ 8,371 7,349 ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶ Creditors: amounts falling due within one year 2025 2024 £ £ Bank loans and overdrafts 10,106 10,000 Trade creditors 107,751 72,669 Accruals and deferred income 4,484 4,157 Social security and other taxes 10,886 9,866 ৄৄৄৄৄৄৄৄৄ ৄৄৄৄৄৄৄৄ 133,227 96,692 ৶৶৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
16. Creditors: amounts falling due within one year
17. Creditors: amounts falling due after more than one year Bank loans and overdrafts
2025 2024 £ £ 6,416 16,111 ৶৶৶৶৶৶৶ ৶৶৶৶৶৶৶৶
18. Analysis of charitable funds Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | ||||||
| At | 31 | March 202 | ||||
| 1 | April 2024 | Income | Expenditure | Transfers | 5 | |
| £ | £ | £ | £ | £ | ||
| General funds | 17 | 485,021 | (518,153) | – | (33,115) | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| At | ||||||
| At | 31 | March 202 | ||||
| 1 | April 2023 | Income | Expenditure | Transfers | 4 | |
| £ | £ | £ | £ | £ | ||
| General funds | 43,185 | 457,300 | (484,133) | (16,335) | 17 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ |
- 13 -
Morton Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2025
18. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 March 202 | ||||
| 1 | April 2024 | Income | Expenditure | Transfers | 5 |
| £ | £ | £ | £ | £ | |
| Restricted Funds | 17,943 | 155,200 | (160,793) | – | 12,350 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At | |||||
| At | 31 March 202 | ||||
| 1 | April 2023 | Income | Expenditure | Transfers | 4 |
| £ | £ | £ | £ | £ | |
| Restricted Funds | 23,717 | 152,803 | (174,912) | 16,335 | 17,943 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Analysis of net assets between funds | |||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2025 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 27,008 | 4,570 | 31,578 | ||
| Current assets | 79,520 | 7,780 | 87,300 | ||
| Creditors less than 1 year | (133,227) | – | (133,227) | ||
| Creditors greater than 1 year | (6,416) | – | (6,416) | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (33,115) | 12,350 | (20,765) | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2024 | |||
| £ | £ | £ | |||
| Tangible fixed assets | 38,510 | 4,570 | 43,080 | ||
| Current assets | 69,740 | 17,943 | 87,683 | ||
| Creditors less than 1 year | (96,692) | – | (96,692) | ||
| Creditors greater than 1 year | (16,111) | – | (16,111) | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| Net liabilities | (4,553) ৶৶৶৶৶৶৶৶ |
22,513 ৶৶৶৶৶৶৶৶ |
17,960 ৶৶৶৶৶৶৶৶ |
19. Analysis of net assets between funds
- 14 -
Morton Community Centre
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
- 15 -
Morton Community Centre
Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Grants receivable | 155,200 | 152,803 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Other trading activities | ||
| Weddings | 8,057 | 4,581 |
| Centre | 285,894 | 261,409 |
| Nursery | 16,971 | 17,979 |
| Bar Income | 174,099 | 173,331 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 485,021 | 457,300 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 640,221 | 610,103 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Opening stock | 8,211 | 8,219 |
| Purchases | 160,450 | 157,854 |
| Closing stock | 9,707 | 8,211 |
| Wages and salaries | 365,950 | 354,464 |
| Rent | 10,000 | 10,000 |
| Rates and water | 4,040 | 4,104 |
| Light and heat | 36,201 | 33,772 |
| Repairs and maintenance | 7,913 | 7,299 |
| Insurance | 7,070 | 6,274 |
| Other establishment | 1,820 | 1,951 |
| Legal and professional fees | 945 | 290 |
| Telephone | 4,551 | 4,230 |
| Other office costs | 66,360 | 65,858 |
| Depreciation | 11,502 | 12,293 |
| Other interest payable and similar charges | 648 | 648 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 678,946 | 659,045 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 678,946 | 659,045 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net expenditure | 38,725 ৶৶৶৶৶৶৶৶৶ |
48,942 ৶৶৶৶৶৶৶৶৶ |
- 16 -
Morton Community Centre
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Centre | ||
| Activities undertaken directly | ||
| Purchases | 58,920 | 61,744 |
| Wages/salaries | 188,252 | 178,508 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 247,172 | 240,252 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Grant funding activities | ||
| Purchases | 16,763 | 14,287 |
| Wages & salaries | 28,700 | 28,700 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 45,463 | 42,987 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Support costs | ||
| Rates & water | 4,040 | 4,104 |
| Light & heat | 34,451 | 32,022 |
| Repairs & maintenance | 7,913 | 7,299 |
| Insurance | 7,070 | 6,274 |
| Legal and professional fees | 330 | – |
| Telephone | 4,551 | 4,230 |
| Other office costs | 39,032 | 32,284 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 97,387 | 86,213 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Nursery | ||
| Activities undertaken directly | ||
| Purchases | 55 | 125 |
| Wages & salaries | 4,148 | – |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| 4,203 | 125 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄ | |
| Grant funding activities | ||
| Purchases | 7,172 | 7,021 |
| Wages/salaries | 94,174 | 102,387 |
| Rent | 10,000 | 10,000 |
| Light & heat | 1,750 | 1,750 |
| Other office costs | 1,988 | 7,627 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 115,084 ৄৄৄৄৄৄৄৄৄ |
128,785 ৄৄৄৄৄৄৄৄৄ |
Bar Activities undertaken directly
- 17 -
Morton Community Centre
Notes to the Detailed Statement of Financial Activities (continued)
Year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Opening stock | 8,211 | 8,219 |
| Purchases | 77,540 | 74,677 |
| Closing stock | 9,707 | 8,211 |
| Wages/salaries | 50,676 | 44,869 |
| Other office costs | 25,340 | 25,947 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 155,052 | 145,501 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Other establishment | 1,820 | 1,951 |
| Accountancy fees | 615 | 290 |
| Depreciation | 11,502 | 12,293 |
| Other finance costs | 648 | 648 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 14,585 | 15,182 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 678,946 ৶৶৶৶৶৶৶৶৶ |
659,045 ৶৶৶৶৶৶৶৶৶ |
- 18 -