ComrAny re8istra¢ion number. 4372563 Charity registration number. 1157557 Eastmoor Community Project Limited {A ¢ompaDy limited by guardnts) for the Year FAthd 31 Match 2025 Damian Hall, CGMA 26 Green Cliff Honley HOLMFIRTH HD9 6JN Eastmoor Conullunlty Project Llmlted Contents Stratssic Report 2to3 Tn￿lees, Report 4t06 Independent Examinees Re￿rt Statement of Financial Activities 8109 io Statement of Cash Flow8 li Notes to the rwa￿181 Statem¢ 12to26 Eastmoor Community Project Limlted Reference and Administrative Detalls Trnstees J G Allott JGMiJr J M MiJn¢ K G Philip M Rithworth O M RovAey M R Taylor D I Gcrrard S Sol¢¢m C M WaJmsl¢y Senior Mgoagejneot l i%adershlp C B8Th4 St Swithuns Community C¢ntr¢ Mon8g¢r Charlty Reglstratlou Number 1157557 Company RegIstr￿ll Number 4372563 Re*tered Offlee The Dower House Flal WFI SSL Prlnelpal Office Arncliffe Road WAKEFtELD WFI 4RW Independent Eunthier 26 Green aiff Honley HOLMFIRTH West Yorksbi Eastmoor Community Project Llmlted Strategfie Report for the Year Ended 31 Mareh 2025 The trustees, who are directors for the purposes ofcompany law. present their strategic report for the year ended 31 Match 2025, in compliance with s414C of th¢ Collwie¥ Act 2006. Aehlevements and perforAnanee Eastmoor Communlty Project contlnues to play an Important role supportlng those Ilvlng In Ea8tnMbor and tbe 8urroundlng dlstrl¢t& The St Swlthuns Centre provldes a welcomlng envlronment for the lo popnladon, and the stsff, dlre¢tors and volunteers are proud to serv¢ th1$ communlty. Several organls8tlons n￿ke use of the centre as part of thelr oper2don$ In the dlstrlcL knongst these are Wakefield Council (WMDC) Mld Yorks Hosplt8ls Tru$4 Yorkshire Anthulance Servlce> Nov29 Wakefield & Dtstrlct Slgbt Ald and other VCSE organtsRtlon$. We are grateful for the support these orgalntsatlong glve us whl¢h underplns much of our worlL Our CommuDIty Pantry eontlnue5 to opernt4 supporthig famllles and those In dlffieulty vAth subsldLwl food and In addfition we are able to slgnpost Users to addldonal support and help from tbose who work alongslde u& We are grv4tsfid for the support that Commu￿ty members aDd local busllle88es glve to tld8 work through thelr donatlon& We were able to host the Wakefield stsff for the UK Shared Prosperfty Fund. Their presen¢e enabled coiiiiniiDity pantries to be set UP ID dlfferent areas of th¢ distrf¢L Our work as bost of the 4Help at the Htsb8•> ha8 tonthiued. Thi8 brlng8 Citizen8 Advlte Bureall, Wakefleld Couneil agendeg and the Leeds eredtt Unlon togelber to provlde help and adtrrfee to th(bse who Deed IL We conthiue to support young people who are In re¢elpt of free gcholl meals through the Happy Healthy Holldays Program whkh dellver8 healthy eathig 4loDgslde games9 ¢fAM sports and enjoyable vtslt& Our eommunlty café conthiues to provlde refreshments for those vlslthig and uslDg the We enjoy g good reputat10￿ whkh h well deserved. FIDanclal perforDwice ¢ontlDll￿ to be challenglng and the costs of the roof repalrs have ImpAthd our cash flow. Our reserves are now sever¢ty depleted and thls ImpY4¢ted our prevlou$ Ydblllty to Support defieit budgeL The dlrectors are aetlvety pursulD8 ways to reduee costs wlthout negadvely Impacdng our abllfity to eontlnue to serve the eonmnunlty. Avallable reserves are now reduced to below the 300h of annual runDlng ¢08ts that dlreetors regard a8 approprlate, Financial review There wa8 a decre￿ of £82,575 (2024 decre&8e of £1 52,706) in funds during the year. Before accounting for dep￿lation of £37,689 ther¢ was a d￿rease in funds of fA4.886. Cash fimds deereaged by £78.110 in the year to £169,110. At this level cash reserves are circa 48Yo (2024 50Yo) ofannual ¢xpenditur¢. MaDag¢ment a¢wullts are prnduced and presented at the trustees meetin8 on a quarterly basis. The Directors bave a policy of a rniDirnum reserve of 3IPA of the annual rutining costs. The kvel of reserves is reported to the Trustees eath nu)ntlL Eastmoor Communlty Project Limited Strateglc Report for the Year Ended 31 March 2025 The strategic r¢port was approved by the trustees of the ¢h8Tity on 17.Novanber 2025 and signed on its behalf PaBe 3 Eastmoor Community Project Limited Trustees, Report The In￿treS, who are directors for the purposes of company law, present the annual report together with the financial statejnents and auditors. report of the cbaritabl¢ company for the year ended 31 mA￿h 2025. Objertlvu and 8¢dvlt ObJ¢¢ts 4nd 41ms The charitys objects a8 Contained in the compan￿S artieles of &ssociatiOD are: To fiwther or benefit th¢ r￿Idents of Wakefi¢ld and the nei8bbourhi)o(L without distinction of sffj sexu orientation, race or of political. reli8ious or other opinioDS by associating together the said residents aDd th¢ lo¢al authorities, voluutary and other orgaDisatioDS in a commott effort to advallee education and to provide facilities in the interests of social welfar¢ for Tecr¢ation Icisure tinie ￿cuPation with the objcctive of improviDg th¢ ￿￿}tiOnS of lif¢ for th¢ Tr8idcnts. Objecllves, s￿￿￿1¢S and Kllvlllés W¢ continu¢ to work towards our aims find obiectAve4 helpin8 build the lon84erm capacity for loc￿ residents to participate and contribute to the development of edupAtion, training and health initiatives. Asset bas work8bops and consultation events took place during the year, P4ttended by nwiy local residen￿ to support us to focus on the a88ets of the Ea8trnoor area and IK)w these w be built upon. Pmbllc benejli In f(utherance of the chATitie5 objectives activities are undertaken to ¢$t&blisb or secure the establisbment of i community centre and to njaintsin or manage or co-operate with any statutory authority in the mainten80ce Mal￿get￿ent of such a centre for activitie8 promotul by the ¢hArity in furtherance of the above objectives. The trustees confm that they have complied with the rquirements of 8Ktion 17 of th¢ Chariti¢$ knt 2011 to Ikqve due regard to the public b¢llefit 8uidan¢¢ published by th¢ ChaTity Commis$ioo for Ettgland and Wales. Structurfy governance and mAnagement Nathre ofgovernlng docMmen¢ The organisation is a charilable company lirnited by guarantee, incorporated on 12 FebrLWy 2002 and registered a Charity on 19 June 2014. The company was establisbed under a Mernorandum of Association which established the objects atxl powers of the charitabl¢ company and is Boverned under its Articles of Association. In the event of tho company being wound up the liability of ea¢b member is limited to £1. R¢¢rnllmen¢ and appolntmeRI oflr¥s4us The board comprises a maxirn of12 member& Of the8¢ a mAxirn of4 are appointed from each oP.- • The local community . The Parish of St Andrew and St Mary . Agenci¢8 withiti the local eonyllutiity FIDanelal Instruments Objectiv¢s qndpolicies The Cbaritys activities expose it to a null￿¢r of fJnanciaJ risks including credit risK cash flow risk and liquidity risL The ¢1￿1ry does not Use fmancial derivative& Pa8¢ 4 Eastmoor Community Project Llmlted Trustees, Report Cashfvw rlsk rjjntracts to hedge thes¢ ¢xp)SUTr& The Charity'8 principal fitiatici￿ as8ets are ixnk bAlance8 and Ca8￿ trnde and othu trceivable4 and investments. The Clwity's credit risk 18 primarily atIn￿ut•bIe to its trade receivable8. The amounts pttsented ID the balan sheet are net of allowances for doubtful receivabl￿. An a]lowance for inyirnt is made where there is an identified1088 evetst Whi￿ based on previo￿ experien¢4 is ￿lder￿¢ of a reduction in the recovernbility of the ¢￿h flows. The Charity has no signifiwit ¢onc¢nlrnlion of ￿edit TISL Llq4ldlty rtsk Statsuwnt of tru•te¢J' T•on•lbllld The trustees (who are also the direaorn of Eastmow Commw Proj￿¢ Limiled for the pUry￿ of ￿mPallY law) are responsible for prepw the trustees, rqKIrt and the financial Slaten￿ts in accordance with 8ppIic8ble law and United Kingdom A¢￿tIng Standards (United lQn8dom G￿￿allY A¢¢epted Ac¢ountiD8 Practi￿), including FRS 102 "The Finaocial Rwtin8 Slandard applicable in ts UK And Republic of Ireland". the tn￿ must not approve th¢ finA￿la1 slat¢m¢nts unlws th¢y are satisfied that they give a true and fair Vlew of the slate of affairs of the cbaritsble con)F•ny and of the incow J¢sOU￿¢S and app]iution of T¢30ur¢¢4 includin8 its in￿ti￿ and expenditure. of the ¢1￿11￿b]e coM￿nY that period In pryAriD8 the8¢ fffj#n¢ial statementy the trustees are rcquircd to: select suitable aecountiti8 policies aThl 4yly them clwistently. obs¢Ne the methods and principl&8 iti the Ch•rities SORP: Slate whether wlieable aco)untin8 standard4 ¢ornprisio8 FRS 102 have be￿ followe4L subject ￿ any ¢h4ritable company will continue in b￿lDe$s. The trustees are responsible ftir kttping proper accounting records that call disclo￿ with reagonable accwacy at any time the fina￿la1 position of the clmitable Company and enable them to ensure that the fina￿1￿ staternents comply with the Companies Act 2006. They also resp)nsible for safe￿rdIng the &8sets of the charitable compAny and hence for taknn8 reasothk stq)s for the prevention and dete￿lOn of fraud Ind other Ir￿￿1&11tit$. Th¢ tn4t¢¢s ar¢ r¢sponsilJle for the miinlenance and inte8rity of the corporat¢ and iDfornution included on the ¢haritable c1)mpan￿$ web5it& L£gislation 8overnin8 the preparation and dissemination of financial ststements may diffex from ￿￿$lAtiOn in Oth￿ jurisdi￿10￿9. Tn￿tee8, Report The 8nnual teport was approved by the tnkn of the ebarity on 17 Nove4nbtt 2025 and siwd on its belwjf by: J G Miltse Eastmoor Community Project LIll￿tell Independent Examlner's Report to the trnstees of E211moor Community Project Llmlted ('the Company,) 2025. Re8ponglbllltles and ba￿ of ryrt As the elwiry's trustees of the Company (and also its directors for the purposes of compADy law) you responsible for the prep&rntion of the in xo)rdanc¢ with the require￿ of the Compatiies Act 2006 ('the 2006 Act.). Having satisfied myself tha¢ the accounts of the CompsDy gr¢ not required to be audited under Part 16 of the 2006 Act and are eligible for iDdepetht ex￿￿1￿0￿ I report in rcsp¢ct of my eXan)In￿ of yow cbarAty'8 accounts &8 carried out under Section 145 of the ch￿ltieS Act 2011 ('the 2011 Art,). In carrying out my exami￿tion I b&ve followed the DreclioN ￿Vell by the CIwTity c￿nmi￿an under section 14515Xb) of the 2011A Independent examlnerfi thtemtht Since th¢ Compan￿$ ￿ income exttedcd £250.000 your exami￿ rn￿8t be a rn¢mber of a body listoa in sKtion 145 of the 2011 Act. l ¢onfiTm that l am qualified to underth the exarnination bec4u8e I am a rn¢mb¢r of The chart￿￿ logtitttte of Mana8anent Ae¢ount4nts. which is one of th¢ li8*d bfyjie I have completed my examination. l eonEnn no milteil hAve ¢ome to altention ID conoe¢tion with the exami￿tion givin8 me cause to believe: 1. accounting re￿[d$ w¢re Dot k¢pt in respKt of Ea￿￿00r Canmurrity ProjKt Limityj u required by se¢tion 386 of the 2006 A¢L' or 2. the accounts do not aea)rd with th08e re¢ord8: or 3. the accounts do not comply with the ae¢ountinB requir¢rn¢Dts of s¢cti¢)n 396 of the 2006 Act other than any requirement that the accounts 8ivc a 'In￿ and fair viev wbich 18 not a matter Consid￿ed &s part of an iDdepend¢nt ex8minthon; or 4. th¢ a¢¢ounts have not been PTepJTed in a¢¢ordantt with the rnethod8 and principles of the Stat¢ment of ReCo￿nded Practice for accounting and r¢portin8 by clwitia [applic4ble to ¢lwities preparing their accounts in with tl* Fin1￿1￿ R¢swbns Standud applicabl¢ in tbe UK and Republi¢ of Ireland (FRS 102)]. I have no concern8 and bave o)me acro&s no other matters in COllDCCtioD with the exami￿tion to wbich att¢ntion should be drawn in thi8 report in order to enable & prw of the aco)unts to be reache Hall. ACMA 26 (keen aiff Honley HOLMFIRTH West Yorkshire 17 Noventher 2025 Eastmoor Communlty Project Llmlted ststement of Financial Activities for the Year Ended 31 March 2025 (Induding Income and Expendlture Account and Ststement of Totsl Recogntsed Galns and Losses) Unrestrl¢t¢d fuDdg R¢strleted funds Total 2025 Ineoll￿ and Endowments from: Donations and legacies Charitable a￿1vIlieS Other trnding activiti¢s Investment incoll 6373 87.475 113202 2.398 6J73 231085 113,202 1398 144.610 Totsl income 209.448 144.610 354.058 Expendlture on: Raising funds Ch8ritsble activities (221.567) 62.497 (221.567) (215,152) 152,655 Total exP￿dItUTe Net expendittwe Net movement ID fimds 284,064 152,655 74.616 (8,045) (82.661 (74,616) (8,045) (82.661) Reeonelllation of fi￿d$ Total fimds brought foTrrnrd Totsl fijnds carried foThvard 115.178 436,625 551,803 19 40,562 Unrestrleted fullds 428,580 Restrlcted funds 469.142 2024 Note and Endownwnts from: DonatioDS and1¢8a¢ies Charitable artivities Other trading activitie$ JnvesttneDt incorne 1.913 11.716 110.621 3.214 1,913 232,231 110.621 3,214 220,515 Total income 127.464 220,515 347,979 E￿end1thre on: Raising funds Cl)aritabl¢ activities (358.745) 84.548 (358.745) 142.744 (58.196) Total expenditure Net (expenditureyu￿orne Net ￿￿Vern¢￿t ia fimds 443,293 58.196 501.489 315,829 l62.319 153 510 (315.829) 162,319 {153,510) Recondllatlon offund4 Totsl fimds brought forward TotAI funds caThied frirward 32 377094 ￿19 61265 490.538 705 313 19 551,803 The notes on pages l2 to 26 forni an ltite￿￿ part of these financial stat¢m¢nts. Eastmoor Communlty Projeet Limited ststement of Flnaneial Aetlvities for the Year Ended 31 March 2025 nduding Ineome and Expenditure Aecount and Statement of Totsl Recognlsed Galns and Losses) All of the ¢barity'$ a¢tivities deriv¢ from wntinuing operations (kning the above fyvo periods. The funds breakdown for 2024 is shown in note 19. The notes on pages 12 to 26 forni an ltite￿￿ of these financial statenTrnts. Page 9 (RwstrAtion number: 4372563) Balance Sheet as at 31 Marth 2025 2024 Not¢ Tangiblc as6¢ls Is 311.890 349.132 Debtors Cash 8t bank and in hand 16 17 11834 J69.110 13.014 242.316 181.944 255.330 18 (24.692 {51659 Net euryent lsxets 157,252 202.671 Net aKets 469.142 551.803 Rostricted In¢ow fDuds 428.580 490.538 unr￿trIcted Income ￿ndS 40562 61265 Total fuRds 19 469,142 551.803 For the financial year ending 31 March 2025 thc was entitled to ￿emPtiOn fnmn au(knt UDder section 477 of the ConwaDies A¢t 21Th TelatiDg to snllll compaD Dir#t¢rs' respon￿￿11111e￿. Th¢ m¢mbet5 h#v¢ not Irqu￿ed charity to ¢)btaiTh an audit of its *¢counts for the ye8r in que81ioo in NOV￿ 2025 4th1 theirbelwlf ty. O M Rowley Pa8e io Eastmoor Conllnunity Project Llmlted StatemeDt of Cash Flows for the Year Ended 31 March 2025 2025 Nots CA￿ flowi from op¢rnthig a¢dvltl Net cash expenditure AdJustrn¢Dt$ to ¢asb nowi from non•casb Item¥ Lhpreeiation Jnvestment income (82.661) (153,510) 37.688 40.616 (47,371) (116,108) Worklng capltal adJu8tments D¢￿ease in debtOTB {De¢r￿Cy1n¢r¢Os¢ in creditors 16 18 180 27.967 3.588 4,471 Net cash flows from op¢rntin8 &¢tivities C*8h flo￿ from Investhig aedvltl Interest re¢¢iv&ble and similar illcom¢ Purcba8e of tan8ible fixed a88ets 75,158 108,049 2J98 446 3214 Net cash flows from investin8 a¢tAvitie8 Net decrease in cash and equivalents 5247 (73206) (113296) 355 612 CAsb aDd cash equivalents at l April C4sh and cash equivalents at 31 March 169110 All of the Cash flows are derived from e4)titinuin8 operations durin8 the above two period& The note8 on pages 12 to 26 forn an illte￿￿ part of th￿e fitiall￿ gtatenmlts. Page 11 Eastmoor CoDununlty Projeet Limited Notss to the Financlal Statements for the Year Ended 31 Mareb 2025 I Cltarlty Ststus The charity is limite41 by Incry*￿ iti F* and Wal4 Ind con8equently does Dot have share in the event of Jiquidatio The addre55 of its re8iStered office . . The Dower House Flat Heath Wc8t Yorkshire WFI SSL The WiDcipI plxe of I￿81￿¢88 i& St Swithuns Community C¢ntre Arncliffe Ro West Yorkshire WFI 4RW The8¢ fill￿141 Stat¢rll￿ were auth￿ fw i88ue by the tru8*es on 17 Novembtt 2025. 2 Aeeounthig polldes The principal ￿l￿rnting poli¢ie8 applied in th¢ w¢paration of thege financial StateM￿ts are 8et out below. StateJneDt of eompllaDee The financial ststrnmts have been prepffed iti ackn with Aecoulltrg and Re￿ting by ChaTitieJ: Statement of RecOrnmend￿ Practi¢¢ (app]i¢abk to elwiti¢g pl¢p4Ti￿ their a￿ounts in a￿ordIn¢¢ with the Financial Reporting Standard applicable in the UK and R*li¢ of Ireland (FRS 102)) (issued in O¢tober 2019) . (Clwities SORP (FRS 102)). the Financi￿ Reprtin8 StsndArd appJicAbie in the UK aod Republic of Ireland (FRS 102) and the Comp4Dies Act 2006. Basts of pr¢p•radon Easlmoor Coinmimity Proie¢t Limited meets thc dcfitiition of a public bcLefit entity uuler FRS 102. A8￿ts and liabilities are initially rwised at hisknicAI ¢ost or trans￿ vah* unless otheThvise stated in the relevant accouDtiD8 policy Dotr& Golng eoncern The trustees consider that there are no n*ter1￿ uncotsts about the charl￿$ ability to eotititiue 88 a going Income and endowments r¢rxived and the amount of the in¢onK re¢eiv8ble call be Measu￿ reliably. Page 12 Eastmoor Communlty PrOJ￿t Umlted Notes to the Financial Statements for the Year Ended 31 March 2025 tn the event that a donation is 8ubje£t to conditio04 that Tequire a level of p￿fOrn￿￿ by the cljarity befoR the clwity is entitled to the fund4 the Incoll￿ is defetred and not rewi5&J until either those conditions are fiilly mel or the fidfilment of those conditions 18 wholly within the control of the clwity and il is probable that these Grants reeelvable 2mount can be measured reliably. tnL*rne includes that received from building and njom bire a￿1 a&￿￿lated facilitie& Jn 8ddition the income from the Com￿lty Centre cafe is included in this cate80ry. Incon￿ is I￿luded for building and Toom hire in th¢ period of hiTC. Cafe iticonK is included within the period the f(Kxl and drink is sold. All expenditure is Tecognised onc¢ there is a legal or obliwion to that expetidith. it is probable settlemeDt is required al￿ the amount can bc It￿￿5￿ reliabty. AU ￿Sts arn allocated to the applicabl¢ particular headings they have been allocated on a basis Co￿81St¢n¢ with the usc of rcsour¢e& with central stsff costs allocated on the basis of time spenl and dep￿latsOn charges allocated on the Portion of the asset's u Ralslngfvnds for its beneficiaries. It includes both costs dLqt can bc alloL*d diray to sucb activities aDd lIK￿C cA)sts of an Support costs with the use of ￿oUrce￿ for exampl< alknating property Costs by floor ￿ or per Capi￿ sthff costs by lh¢ P•ge 13 Eastmoor Conllnunlty ProJe¢t Limited Notss to the Flnanclal Ststsments for the Year Ended 31 Marcb 2025 Taxadon The clwity iy ¢onsideted to pAss the lests set ￿¢ in Parawh I sChed￿C 6 of the Fttianee Act 2010 ttnd therefore it meets the definition of a clLqritable cornpny for UK Co￿o￿tiOn tsx pwpoM Accordingly. the charity IS Potentially exonpt from taxation in reS￿t of incon% or capitsl gains re¢eived within cAtegorie8 covered by Chapter 3 Part l J of the Corporntion Act 2010 or S#tion 256 of the Taxation of Ckngeable GAins Art 1992. to the extent that th Incon￿ or gaitis Are aFolied exclusively to clwitable purp￿. TaDglble amets All individual fixed assets are initially recorded at cox le88 any 8ubseqwt a￿mIllIated &preeiation and D¢preelgllon and anwrth#lloD Depreciation is provided on tangible fixed ts8ets 80 18 to write off th¢ ¢ost or v4luAtio4 less aoy estim residual valu< over their eXp￿d usefid ecotirrie ]ife as follows: Depredvatlon method vand rnte Str•ight line basis to the end of the lease Short lea%bold bui1th88 Fixtiwe4 fittiD88 and equipment Trade debtors TrAd¢ d¢btors are reco8w8ed initially at the trans￿ price. They AR sub8equently at an￿rtiSed cost in8 the effective interest rnrfI￿d, less provision ts impA?rnenL A ￿0vIsion for the impairnt of trade debtors is ¢stablisbed wben there is obj￿1¥¢ ¢vid¢n¢¢ the awity will not be able to ￿11¢¢1 all amounts due ￿e0rdIng to the oriwl tenn8 of the ￿tiVable& Calh and euh equlvaleots Cash and cash equivalents cornprise on band 4nd call deposity and other sbort.terni bi8hly liquld investments that are readily convertible to a known all￿ullt of ¢th and ￿ subje¢t to ￿ insi￿lfiCI0t risk of change in value. TrAde eredlto Trade creditors are obligations to pay for goods or savic¢8 that bave bccu aquir¢d in th¢ ordin￿ ¢ours¢ of business from 8upplier5. Accounts payable are cltssified ￿ curr¢Dt liabilities if th¢ charity doe5 not hav¢ unconditional righL at the end of the ry￿tiD8 p￿10¢ to defff settlemcnt of the G￿lIt0r for at leasl twelve Pa8¢ 14 Eastmoor Community Projeet LaD)ited Notes to the Financial Statsments for the Year Ended 31 Mareh 2025 Borrojvlllgg tnterest.bearing bom)wings are initially recorded at fair vaille. net of tra1￿ctiOn c08ts. Jnterest-beftring bomiwings ate subsequently Ca￿lled at anknised cosL with the difference betwe¢n th¢ pr￿eed￿ D¢t of transaction costs. and the amount thie on redemption being re￿8￿lled •s a char8e to the Statement of Financial Activities over the period of the r¢l¢vant b¢)rrowio& Intercst cxpense is recogni$¢d on the b￿18 of the efftctive int¢r¢8t method and 18 included in intere8t payable Borrowin88 are cla88ified 88 current liabilitie8 unle88 the h•8 an unconditional right to d¢f¢r 8ettl6ment of the liability for at least twelve months after the rwting dats. Fund 8tru¢ture Unrestricted income fimds are 8¢nernl fimds that are availablp for u8¢ at the trustees dis¢retwn in furttKrnce of the objectives of the CI￿lty. Re8tri¢ted in¢ome funds are those dona*d for u8e in a particular area or for specific purposes, the uae of which is restricted to that area or PU￿&8¢. PeD8IoD• and other port re￿re￿t obllgatlon8 The charity OP¢rnt¢s a defined ¢ontribution pension 8¢h¢me. Contributions Ar¢ ¢har8¢d ID the 8tat¢m¢nt of fillanciai activitics as they become Pfdyablc in Rccordanc¢ with th¢ ￿leS of the sth¢m¢. Financial assets and financial liabilitie8 are tecogoised when the cbarity become8 a paty to the contractual provi8iOD8 of the inslnun¢nL Fin8n¢ial liabilities and equity in8truments are cla8Jified a￿ing to the 8ubstsnce of the C0Dtra¢tt￿l aTrAn8ements enternl into. An equity instrument is any wntraot that evidences a reBidual intete8t in the a89et• of the cbarity after dethcting all of its liabilities. Page 15 Eastmoor Communlty Project Limitsd Notes to the Financlal Statements for the Year Ended 31 March 2025 Reeogxthon and mewurement AU financial &8sets and liabilities are initially measured at transaction price (including transaction costs). except for tbos¢ financial asgets classified as at fair value through profit or los4 wbich are initially n]easured at faiT value (which is norn￿llY the tranwtion price excluding tran$￿tion ¢osts), unless the attaDgement constitutes a finallcing transaction. If an ar[￿gement Constitutes a fmancing transactio￿ the fm8n¢ial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a Financiol assets and liabiknties are only offset in the statement of financial position wheffj and only there ¢xists a legally enfowthle right to set off the rethgused amounts It￿ the clwity iDtends either to settle on a net bAsi4 or to realise the asset and settle the liability simultsneously. Financial ￿Sets are dere￿￿ when and only a) the contracts￿1 rights to the casb flows from the financial asset expire or are Settl￿ b) the chaTity transfers to another p8ty substsntially of the risks and rev￿ of oMThhip of the financial asse( or c) the charity, d¢spite baving retained som4 but not all, significant risks and rewards of ownership. bas traDsferred control of the &ss¢t to another porty. Financi811iabilities are derecognised only whea the obligation specificd in the rAmtract is disckn8e4 cancelled Falr svlue me4s#remenl The best evidence of fair value is a quoted price for an identical asset in an active markeL When quoted prices are unavailable, the pri￿ of a recent transaction for an Identic￿ a&8et provide5 evidenc% of fair value as long ther¢ has not been a significant change in economic ciraunstances or a Si￿1fiCallt lapse of titne since the transaction took place. If the nwket is not active and reeent tr8nsactton8 of an identi￿1 &ss¢t on their own are not a good estima* of fair value, the fairvalue is eStin￿ by using avaluation teclmiqu 3 Ineome from donAdons and lega¢l¢% Unrestrleted fund8 General Totsl fund8 DoDations and legacies: DoDations from individuals 6.373 6J73 Total for 2025 6J73 6.373 Total for 2024 4 Ineonk from eharltable actlvltles Page 16 Eastmoor Communlty Project Limited Notes to the Finaneial Statements for the Year EDded 31 Mareh 2025 Restrietsd Totsl 2025 UKSPF Foodbank GTants 108.684 15.538 10.000 108,684 15.538 10.000 Core 20 Happy Healthy Holiday8 JJ 25.134 25,134 177.075 Restrleted funds 177 075 TotAI 2024 Sir Geor8e klartin Fuod UKSPF FoodbAnk Grants Prosperity fimd Core 20 Help at the Hub Happy Healthy Holidayg WMDC. Cost of Living 2.000 130,848 2,000 9,77S 10.028 14.450 19.598 2.000 130.848 2,000 9,775 10,028 14.450 19.598 221390 5 Ille0n￿ from other tradlng aedwltle8 Unrertrlcted Total Tradi08 in¢ome; Cafe Income Buildin8 hire and room rental Other income from other lrnding activities 31.598 65.878 31J98 65.878 15.726 113,202 113202 Un￿trICted fund8 General TotAI 2024 Trading incom¢: Cafe Income Building hire and room rental Other income from other trnding 8¢tivitie8 33,900 62,927 13,794 110621 33,91XI 62.927 110621 Page 17 Notes to the FiDAneial Statements for the Year Ended 31 March 2025 6 Investment Income Total 2J98 2.398 Totsl for 2025 2.398 2.398 Totsl for 2024 3214 ￿14 7 Expendlture on ralslng fun Dlrert eoth lupport eosts 47.641 182.355 229.996 Totsl for 2025 47.641 182.355 229.996 Totsl for 2024 43.635 214.589 258224 support ￿$ts eypendltllre Happy Healthy Holidays Speeial Projects Core 20 UKSPF Pmsperity fill Community Panty Totsl for 2025 iJ36 120 15594 25207 3.013 9.104 7263 14J84 27,867 8.599 14.504 43,461 104216 3.013 28.503 19.399 54374 147,922 202,296 Totsl for 2024 105.922 8.950 114,872 lo addition to the expendittwe anatysed above, thett ue also 8overn8ntt costs of £l(038 (2024 - £33290) which relate direthly to charitable activities. See note 9 for detsils. Page 18 Eastmoor Community Project Llmlted Notss to the Flnanclal Ststements for the YeAr Ended 31 March 2025 9 Angly818 of governaoee and Support ¢08ts Support ¢osts allocated to ralslng funds Prem18e8 eosts Govern￿Ce Finanee AdD￿nIstra￿on ID¢ludlng eosts depreclatlon Ba818 of alloeAllon B.C Costs of trading a¢tivities 1,387 1.107 Other gupport 5.662 36,547 Total 2024 Total 2025 Costs of trading a¢tivitie8 48,942 93.645 275.033 Page 19 Eastmoor Communlty Project Llmited Notss to the Flnaneial Statements for the Year Ended 31 March 2025 Support Costs allo¢ated to charhable adlvhle8 Prenthes costs AdDththtrath)n Ineludfing CO8ts depre¢latlon support Staff eoits BA81$ of alloeathi A,B,C A,B,C A.B,C A,B,C Kc B.C Happy healthy holidays ProsperAty fimd UKSPF Core 20 WREN Special Pmjects 6.156 1,966 73,926 3.078 790 3,597 38.114 9.583 9.583 Total 2024 121274 790 5.563 2025 Happy healthy holidays Prosperity fund UKSPF COLY 20 6,156 1.966 74.716 3.078 3,597 4,229 2,066 2,189 100 3,597 Special Projects 137 210 Bagli ofalloe*don Referenee Method of aUo¢ado Support costs are allocated directly to the activity wI￿e possib Employment costs Are allocated on the ba818 of time Depreeiation and ¢ytabli8hment are allocated on the basis of tloor are& Governanee eoots Unrestrietsd nds General Total 2025 Independent exwiiner fr¢$ Examination of the financial Statements Ixgaj professional fx% 2,382 13.656 2,382 13.656 16.038 Pa8e 20 Eastmwr Community Project LI￿￿ted Nots8 to the Financlal Ststsments for the Year Ended 31 March 2025 Unrertrfeted funds General Total 2J82 30.908 2,382 30.908 Le8al and profe$8ionAI f¢¢8 33290 33.290 10 Iyet In¢omlDgloutEoln8 reMure N¢t out8oin8 resourcu for the y￿r iDclude: 2025 2024 37.689 11 Trllstees remon¢rxthin ond 12 St*ff eojts The a88re8ate payroll costs wu¢ a8 follow8: 2025 Staff eolts durlDE the yMr were: Wages and ￿lari¢S Pension costs 241,940 16.817 216.844 13.477 230.321 258,757 The monthly avernge number of persons (in¢luding senior rnall8ge￿ i ￿d&ShiP t¢•rn) rynpl0￿ by the charity during the year exprKsed as full time equivalMts as follows: 2025 2024 No 13 13 Contributions to the employee petision for the ye•r totalled £16.817 (2024. £13.477). P•ge 21 Eastmoor Communlty Project [kn￿ted Notss to the Financial Statements for the Year Ended 31 March 2025 No employee received emoluments of Dy)re th&n £60.000 during the year. The total employee beoefits of the key posonttl of th¢ dwrity £55.902 (2024. £53,180). 13 IndependeDt eunthi*8 renllweradon 2025 2J82 ￿82 14 T￿lthill 15 Tan8lble fixed auets IAnd bmlldln fittIDp and eqlllpment Totsl Crft At I April 2024 Additions IJ75,007 188,693 1,563,700 446 At 31 2025 IJ75.007 189 139 D￿re¢l1th•ll At l April 2024 Cha4e for the year At 31 Marcb 2025 ,052.737 32227 161,831 5.461 1214.568 37,688 1.084964 167292 1252256 Net book Y￿￿¢ At 31 Marth 2025 290.043 311,890 At 31 March 2024 322270 349 132 tn¢luded within the net book wah￿ of land And buildin88 abov¢ 18 £Nil (2024 . £Nil) in rwi¢¢t of freehold Jand and buildings and £290.043 (2024- £322270) in r4)eet of leuehold& 16 Debtors 2025 2024 Trade debtors Prepayments 10365 10.545 11834 13.014 Eastmoor Communlty Project Limited Notes to the Flnanclal Statements for the Year Ended 31 Mareb 2025 17 Cash and ca$h equlvalents 2025 2024 Cash on hand Cash at bank 365 168.745 149 241167 242,316 169,110 18 Credltors: aDM)vnts f81]Ing due wlthln one year 2025 2024 Trade creditors Other creditors Accnwls 1.612 11.023 (i) 41.637 23.080 19 Funds Balanee at I Apru 2024 Ineonthig Resources Balanee at 31 ewded Mareb 2025 General 115,178 436.625 203,075 144.610 (277,691) (152.655) 40,562 42&580 Total funds 551.803 430.3 469.142 Balanee at I Aprll 2024 Ineonthig resourees Re80urees expended Balanee at 31 Mareb 21)25 Unre8tr1eted funds 88JOO 129.071 (229.997) (11626) Pa8¢ 23 EAStmoor Community Project Lfill￿ted Notes to the Flnancial Ststsments for the Year Ended 31 March 2025 Balance at I Aprll 2024 IDeomillg resollree8 Resources expended Balan¢e at 31 Mareh 2025 Re¥trlcted funds Building F￿d UKSPF Prosperity Fund 318,900 74,604 17.680 2,032 2.000 2.000 22,191 6.019 2.708 15J69 (28.905) (83,002) (3.013) (3.597) 289,995 100.472 24.667 (1,565) 2.000 17,538 22,191 (1,106) 2.708 24.868 108,870 10,000 Sir GeorE¢ Idartin TTU8t Foodballk Grants WMDC Cost of Living Core 20 Help at the hub Happy Healthy Holidays 15.538 25,134 (32259) 17.719 8220 Total restrieted funds 463 503 177.261 158,996 481,768 Total fund$ 551,803 306,332 388,993 469.142 BalAnce at I Aprll 2023 Inconthig Resources expended BglaD¢¢ at 31 Mareh 2024 Unrestrleted funds Unrestrided fund 343.974 126.589 (382,263) 88 JOO Restrfeted Building Fund UKSPF ProsperAty Fund 347,805 (28,905) (56,244) 318,900 74.604 17,680 2,032 2,000 2,000 22.191 6,019 2.708 15,369 130.848 9,775 7.905 5,629 (3.597) Sir George Martin Tnist Foodb8llk Grants WMDC Cost of Living Core 20 Help at the ]wb Happy Healthy Holidays 32.691 10.028 14,450 19.598 (10.500) (4.009) (11.742) (4229 Total regtriet¢d fundg 361,339 119226 463.503 Totsl funda 705J13 347.979 501,489 551803 Page 24 Eastmoor Communlty Projeet Limitsd Notes to the Flnancial Statsments for the Year Ended 31 March 2025 The 8pecifi¢ Pu￿01e& for which the fimd8 are to be applied are as follow8: Building Fund The purpose of the Building Fund was to finance the building and furnishing of tbe Eastmoor Commwty Centre on land leased to the company by Wakefield Diocesan Church Or8onisation Society. The buildin8 assets finan¢¢d by the Building Fund are described as Land and Buil1e fixed assets Current assets Current liabilities 17.789 219,943 19,742 331.344 35.387 32.918 349,133 255,330 52.660 Total net assets 217.990 333.813 551.803 21 Analysi$ of net fvndl At l April 2024 Thiantlng At 31 MArtb 2025 Casb at bank and in hand 247220 78.110 169.110 Net debt 247220 At l April 2023 78,110 169,110 nanelng ¢88h At 31 Mareh flows 2024 352,443 105.223 247.220 N¢t debt 352.443 105,223 247.220 Pog¢ 26