REGISTERED CHAIUTY NUTrIBER: 1158372
REPORT OF THE TRUSTEES AND
FIN￿NcIAL STATEII IENTS FOR THE YEAR ENDED 31ST AUGUST 2024
FOR
COLNE CITADEL
Ainsworths Limited
Chartered Accountants
Charter House
Stansfield Streei
Nelson
Lancashire
BB9 9XY

COLNE CITADEL
CONTENTS OF THE FINANCIAL STATEIIENTS
FOR THE YEAR ENDED 31ST ALGUST 2024
Page
Report of the Trustees
Ito4
Independent Examiner's Report lo the Members of
Colne Citadel
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t012

COLNE CITADEL
REPORT OF THE TRLSTEES
FOR THE YEAR ENDED 31ST AUGUST 2024
FINL MCIAL STATEINIE1￿Ts AND TRUSTEES, REPORT
The trustees present their annual report and unaudiied f￿an(la1 statements of the charity for the year ended 31" August
2024.
The fmancial slaiements comply with the Charities Act 2011 and Reporting by Charities.. Statement of Recornmended
Practice applicable to charities preparintr their accounls in accordance with the Financial Reponing Standard applicable
tn the United Kinudotn and Republic of Ireland (FRS 10?) (effective 1° January ?015) - (Charities SORP (FRS 102)).
REFERENCE ADLNIILN ISTRATIVE DETAILS
Registered Charity number
1158372
Registered office
Colne Citadel
Market Place
Colne
BB8 OHY
Trustees and key management
G Whileoak
J Whiteoak
R Dou(ylas
G Melling
A F Haworth
Role
Chairperson
Independent Examiner
M Sunter FCA
Ainsworths Limited
Chartered Accountants
Charter House
Siansfield Street
Nelson
Lancashire
BB9 9XY
Bankers
Santander
3 Church Street
Colne
BB8 OEB
Page I

COLNE CITADEL
REPORT OF THE TRUSTEES (COLNTINLED)
FOR THE YEAR EINDED 31ST AUGUST 2024
STRLTCTURE, GOVERNAINCE AND ￿lAL￿AGE￿1ENT
Organisational status
Colne Ciladel was registered as a charity on 27 August ?014 under the provisions of the Chartlies Act (Charity number..
1158372) and is governed by a trusi deed.
Organisational structure
The Board cU￿entlY consists of the trustees and is responsible lor key policy decisions and the effective governance of
the organisation overall. The trustees take care of the day to day nmnitLg and legal requirements of the charity and the
Board Tneets on a regular basis.
Recruitmellt and appoInt￿ellt of new trustees
Trustees are appointed to reflect the skills required to support the Board and its rallge of activities. The t￿sleeS thernselves
appoint new tNstees to the Board and proi'ide appointees with a full orientation on the services provided, the decision-
making processes of the charity and the roles and responsibilities of a inLStee, including tbeir legal obligations under
applicable laws.
Risk mallagement
The Irusiees haTr'e examined the major strategic, business and operational risks which the charity faces and Conf￿ that
syslems have been established to ensure that regular reports are produced and that necessary steps can be taken to address
any issues arising.
0￿EcTIvEs AND ACTIVITIES
The principal activities of the charity are to further or benefit the residents of Colne and surmunding areas, Without
distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said
reqidents and the local authorities, voluntary and other organisations in a common effort to advance education and lo
provide facilities in ihe interests of social welfare lor recreation leisure time occupation with tbe objectii'e of improving
the conditions of life for the residents.
Public benefit
In setting out the charity's objectives and planning of activities the trnstees have given carefijl consideratkon to the Charity
Commission's general guidance and section 17(5) of the Charities Act 201 l. The tmstees are confident that the charity
offers services of real and praclical use to the local population and therefore complies with the responsibility placed on
all charities under the Charities Act 201 I to demonslrate a public benefit.
ACHIEVETrIENTS AND PERFORMANCE
On Nov I st 2022- three years funding was granted from the Reaching Communities Fund, National Lottery. This enabled
employnienl of a full-time centre Manager to run, develop and expand our services to the community. Daytime activit?es
in the centre have increased from two days each week to six. We have provided a safe. warn] space. low cosL nutritious
food as well as a great variety of groups to cater for all abilities. ages and needs.
Visitor numbers have increased steadily from an average of 400 visitors each week to 625 visitors. The number of
visitors in crisis or requesting assistance with food support, fmancial dityiculties or mental health issues has increased
significantly-possibly exacerbated by the cost-of-living crisis. For thts reason we have employed an Assistant Manager
part-time to assist with crisis intervention as well as increased activities. Funding was secured to employ a part-time
catering assistant to ensure we could cater for increased demand, open on Saturdays for breakfast as well as free up time
for management to assist vtsitors and coordinate centre activities. Visitors in need of additional support are signposted lo
other agencies such as debt services. housing needs or referred to the Social Prescribing or Integrated Board Team.
Volunteer opportunities have increased. We now have 30 volunteers-whereas last year we had 16. Many of our volunteers
were previously service users. Training of Volunteers has been provided by Lancashire Adult Learning. All volunteers
have received travel or food expenses when appropriate.
Our free, professional counselling service now has 18 Counsellors providing one-to-one sessions. The number of
counbelling hours provided to our community has doubled lo almost 160 hours per month. At the request of local schools
un
eac
In some
ego
erapy sessions w
Ic
] are very
popular.
Page 2

COLNE CITADEI.
REPORT OF THE TRUSTEES (COLNTILYLED)
FOR THE YEAR ENDED 31ST AUGUST 2024
ACHIEVE￿IENTs AND PERFORLILINCE {CONTLYUED}
We facilitate over 20 groups regularly- some of which are provided by other agencies wod(ing in partnership including
stroke awareness, Integrated care board team who pmvide Nurse apEx>intments al our centre and health advice, substance
misuse services, Narcotics Anonymous, fraud and scam preveniion . We ourselves run Art and Craft group￿, Mindfulness,
Movement to music, peer support groups and nwiy other wellbeing groups.
Rental income has increased. We hire out space at low cost lo other services which benefit our Community. Various
improvemenis have been made lo our premises including new tables and chairs. new Wi-Fi system, new boiler, storage,
vhite goods, installation of planters for growing vegetables and foodbank shed in the garden. We are currently in the
process of having an entire reroof and render and have recently installed new windows, to keep energy costs down.
Throughout the year we have held monihly social events- many in the evening/ weekend and to coincide with National
or local events such as the King's coronation, Colne Gala, and Colne Blues Festival. This year we celebrate being opening
10 years and we hold a Citadels goi Talent event and A Peaky Blinders fundraiser.
We have distributed over £7000 in food support on behalf of Pendle Borough Council to members of our community
experiencing financial hardship, in the last 12 months.
It has been a very busy year. Feedback and testimonies from visitors leads us to believe that Service users have felt
welcomed, accepted, supported and safe in our centre.
Future plans
For the next twelve months we aim to continue our present groups and services.
We will continue to network and build up links with other statutory and conununity organisations.
We are offering extra support groups in December and we believe a group may be using us to open on Christmas day.
We WTII continue to source fi￿dIng and involving our community in planning of future services.
FINANCIAL REVIEW
The attached 5tatemellt of f￿anCIal activities shows how funds were raised and applied during the year.
This Slatement separates funds which the charity controls itself (unrestricied funds) from those that have to be spent in a
manner detem]ined by the donor (restricted funds).
During the year ended 3 l August 2024 incotning resources amounted to £157,102 while resources expended amounted
10 £145,078. The net result for the year was a surplus of £12,0?4 which was an increase in unrestricted reserves to £32,334.
Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at levels which equate
to an excess of its projected needs for the forthcoming year, thereby providing sufficient funds to cover management,
administration and support costs and enable the ongoing developmenl of projects. The trnstees believe the net asset
position is wfficient to satisfy such tequiremenls alihough these levels of free reserves are reviewed on a regular basis.
Risk assessment
The trustees review the major risks faced by the charity during their regular meetings and conflnn there are systems in
place to miligate them. Internal risks are minimised by the segregation of duties and procedures for authorisation of all
transactions.
Acknowledgements
The trustees would like lo express thanks to all the charity's employees and volunteers.
Page 3

COLNE CITADEL
REPORT OF THE TRUSTEES (COLNTI)UED)
FOR THE YEAR EL¥DED 31ST AUGUST 2024
STATELNIENT OF TRLSTEEES, RESPONSIBILITIES
Under charity law, the trustees are responsible for preparing the Report of the Trustees and the fmancial statements for
each financial year which show a lrne and Fair view olthe state of affairs of the charity and of the excess of income over
expenditure for that period.
In preparing these fmancial statements. generally accepted accounting practice entails that the trustees:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent;
stale whether Ibe recommendations of the Statement of Recommended Practice have been followed, subject lo
any material departures disclosed and explained in the fmancial statements;
slate whether the fmancial statements comply with the In￿1 deed, subject to any material departures disclosed
and explained in the fmancial statements; and
prepare the f￿anciaL statements on the going concern basis unless it is inappropriate to presume that the charity
will continue its activities.
The trustees are required lo act in accordance with the trust deed olthe charity, within the framework of trust law. They
are responsible for keepin
proper a¢counlints records, sufficient to disclose at any time, with reasonable accuracy, the
financial position of the charity at that time, and to enable theni to ensure that, where any statements of accounts are
prepared by them under the Charities Act 2011 and the applicable Charity (Accoullts and Reports) Regulations, those
statements of accounts comply with the requirements of regulations under those provistons. The trustees also have a
general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to
prevent and delect fraud and other irregularities.
The trnstees are responsible for the maintenance and integrity of the charity and fmancial infomiation included on the
charity's website.
Charity requirements
This report has been prepared in accordance with requirements set down by the Charities SORTr (FRS 102).
ON BEHALF OF THE BOARD:
ileoak- Trustee
Dated.. 9th October 2024
J Whiteoak - Trustee
Dated: 9 October 2024
Page 4

INDEPEIDENT EXATrItYERS REPORT TO THE TrIETrIBERS OF
COLNE CITADEL
I report on the accounts of Colne Citadel for the year ended 31" August 2024, which are set out on pages 6 to 12.
Re5pectiTr'e responsibilities of the trustee5 alld eTazniner
The charity's Iruslees are responsible t-or the preparation of the accounts. The charity's trnstees consider that an audit is
not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independenl
examination is needed.
Having satisfied that the Charity is not subject to an audit under section 144(2) of the 201 l Act and is eligible for
independent examination, il is my responsibility to: _
Examine the accounts under section 145 of the ?01 l Act;
To follow the procedures laid down in the general Directions given by the Charity Commission under section
145(5)(b) of the 2011 Act; and
To stale whether particular matters have come to my atiention.
Basis of independent examiner's report
My examination was carried out in accordance Wlth the General Direciions given by the Charity Cornmissioner. An
examination includes a review of the accounting records kepl by the charity and a con]parison of the accounts presented
with those records. It also includes consideration of any unusual items or disclosures in the a¢¢ounts, and the seeking of
explanations from you as tn￿leeS concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a
'true and fair view and the report is limited to those matters sel out in the statern¢nt below.
Independent examiner's statement
In connection with nly examination. no D￿tter has come to my attention:
Which gives me reasonable cause to believe tbat. in any material respect. the requirements:
(a) to keep aecounting records in accordance with section 130 of the 2011 Act- and
(b) to prepare accounts which accord wtth the accounting records. comply with the accounting
requirements of the ?0 I l Act have not been met. or
To which, irl my opinion, attention should be drawn in order io enable a proper understanding of the accounts
to be reached.
Mark Sunter FCA
Ainsworths Limited
Charter House
Siansfield Street
Nelson
Lancashire
BB9 9XY
Dated.. 9th October 2024
Page 5

COLNE CITADEL
STATELNIENT OF FINAP4CI.4L ACTIVITIES
FOR THE YEAR ENDED 31ST AUGUST 2024
Unrestricted
funds
Restricted
funds
2024
2023
Notes
INCOINILYG RESOURCES
Donations and grants
Rents received
Fundraisin(F
Other income
Interest received
4,717
4,049
2,120
24,499
396
121,321
126,038
4,049
2,120
24,499
396
118,86?
10,924
5,501
11,611
177
Total incoming resources
35,781
121 J21
157,102
147,075
RESOURCES EXPENDED
Charitable activities
52.157
92,921
145,078
121,488
Total resources expended
52,157
92,921
145,078
121,488
NET MOvE1￿IEY1 T FUNDS
{16,376)
28,400
12,024
25,587
RECONCILIATIOLN OF FUNDS
Total funds brought forivard
48,710
48,710
23,123
TOTAL FUNDS CARIUED FORWARD
32,334
28,400
60,734
48,710
The statement of fmancial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes fortn part of these financial statements
Page 6

COLf*E crrADEL
BALA.NCE SHEET
AT 31ST AUGUST 2024
2024
2023
Notes
FIXED ASSETS
Tangible assets
5,896
3,695
5,896
3,695
CURRENT ASSETS
Cash at bank
55,666
46,979
55,666
46,979
CREDITORS
Amounts falling due within one year
NET CURRELNT ASSETS
828
1.964
54,838
45,015
TOTAL ASSETS LESS CLRRENT
LIABILITES
60,734
48,710
NET ASSETS
60,734
48,710
Restricted
Unrestricted
28,400
32,334
48.710
TOTAL FUNDS
60,734
48,710
The fmancial statements were approved by the Board of Trustees on 9th October 2024 and were signed on its behalf by:
hileoak
Trnstee
J rywhiteoak
Trustee
The notes forni part of these fllwicial statements
Page 7

COLNE CITADEL
40TES TO THE FINL tsLYCIAL STATE.NIEYTS
FOR THE YEAR EINDED 31ST AUGUST 2024
ACCOUNTING POLICIES
Statutory information
Colne Ciladel is registered with the Charity Commission in England. The registered charity number and address
can be found in the Report of the Trustee5 on page l.
Basis of preparation
The accounls (financial statements) have been prepared in a¢¢ordan¢e with the Statement of Reconllnended
Practice- Accounting and Reporting by Charities preparin(J their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard
applicable in the Uniled Kingdom and Republic of Ireland (FRS 102) and the Charities Ael 2011 and UK
Generally Accepted Practice as il applies from 1st January 2015.
Con501idation
The charity has elected io take exemption from the requirements to prepare consolidated a￿OuntS as perniitted by
Charities SORP (FRS 102).
Cash flow
The charity is exempt from the requirement to prepare a cash flow statement as it qualifies as a small entity.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled
lo the income and the amount can be quantified with reasonable accuracy.
Income from donations, legacies, ￿ndraISing and similar incoming resources are included in tbe year in which
they are receivable.
Any income received for specific Purpose is accounted for as restricted funds when receivable.
Resources expended
Expendi￿re is accounted for on an accruals basis (inclusive of attributable value added tax which cannot be
recovered) and has been classified under the principal categories related to the cost.
Costs allocated to activities in the furtherdnce of the charity's objects are those directly a8sociated with achieving
the charity's goals. Governance costs are those incurred in connection with the management of the company's
assets, organisational administration and compliance with constitutional and statuiory requiretnents. Where costs
Cal￿ol be directly attribuled to particular headings they have been allocated to activities on a basis consislent with
the use of resources.
Fund accounting
Unrestricted fijnds are available for use at the discretion of the trustees in the furtherance of the general activities
of the charlty. Surplus funds can be allocated to restricted projects if the trnstees believe they are requited.
Restricted funds are funds subject to specific restriction imposed by the donor5 for the purpose of any appeal in
which the funds are raised and can only be used for particular pU￿oSe within the objects of the charity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over ils estimated useful life.
Fixtures and fittings
15 /(k reducing balance
The notes forni part of these fmancial statements
Page 8

COLNE CITADEL
NOTES TO THE FILN.4NCIAL STATEIllEYI TS (CONTLNUED)
FOR THE YEAR ELIDED 31ST AUGLST 2024
ACCOUNTING POLICIES (COliTINUED...)
Taxation
The trust is a registered charity and is therefore exempt from Income and Corporation Tax under the
provisions of Section 505(1) of the Income and Corporntion Taxes Act 1988.
NET INCOTrIE AND EXPENL DITURE FOR THE YEAR
Net income and expenditure is stated after charging:
2024
2023
Depreciation
Jndependenl examiner's remuneration."
Independent examination fees
Other accountancy services
652
652
300
1,020
300
1,020
INCOL￿IE FROM DONATIONS AND GRANTS
2024
2023
Donations
4,717
3.055
Grants
The National Lottery
Borough of Pendle
Awards for All
Lancashire Environmental Fund
Garfield Weston Foundation
The Pennine Trust
Eric Wright
Community Foundation
Colne Town Council
Lancashire County Council
Jurgens Trust
Duchy Benevolent Fund
J H Rausing Trnsl
SPX Foundation
Neighbourly Sainsburys
Bauer Radio Cash for Kids
Other general Eranls
40,674
20,300
20,000
10,400
10,000
7,730
5,000
2,990
1,000
733
44,314
34,933
io,000
3.240
1,000
3.680
5.000
3,000
2,500
2,000
1,605
1,300
3,235
2,494
126,038
118,862
Income from donations and grants totaling £121,321 (2023: £115,807) were resiricted.
The note5 forni part of these fmancial sthtements
Page 9

COLNE CITADEL
NOTES TO THE FILYANCIAL STATLNILNTS (COI%TLNtUED)
FOR THE YEIiR EINDED 31ST AUGUST 2024
STAFF COSTS
2024
2023
Staffcosts..
Gross wages
Social security
Pensions
56,248
36.232
2.680
1,560
58,928
37,792
The average number ofemployees during the year were asfollows..
No
Charitable services
Managetlleni and administration
During the year. no employee received remuneration in exce&s of £60,000
The trustees and key management personal have received neither remuneration nor reimbutsement of expenses
during the period.
RESOURCES EXPENDED
2024
2023
Staff wages
Counsellors
Food and consumables
Vouchers and donations
Miscellaneous expenses
Bank charges
Insurance
Accountancy fees
Advertising
Repairs and maintenance
Motor artd travel
Utilities
Post and stationery
Professional fees
Telephone
Training
Depreciation
58,928
16,060
20,966
17,549
5,034
139
862
lJ20
1,006
6,921
941
7,644
3,638
1,730
1,084
216
1,040
37,792
18,017
27,418
11,882
2,561
116
600
,320
1,305
5,179
2,301
4,790
2,052
1,567
1.081
2,855
652
145,078
121,488
Resources expended totalling £92,921 (2023: £115,807) were restricted.
The noles fortn part of these financial statements
Page 10

COLNE CITADEL
*OTES TO THE FTh ATr#CIAL STATEIIIELNTS (CONTINUED)
FOR THE YEAR ELNDED 31ST AUGLST 2024
TANGIBLE FIXED ASSETS
Fixtures and
rittings
Total
COST
Ai I" September 2023
Additions
Disposals
4.347
3,241
4,347
3,241
At 31 st August 20?4
7,588
7,588
DEPRECIATIOI
At 151 September 2023
Charge for year
Eliminated on disposal
652
1,040
652
1,040
At 31" August 2024
1,692
1,692
NET BOOK VALUE
At 3 Ig August 2024
5,896
3,695
At 315¢ August 2023
3,695
3,695
CREDITORS: thIOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Social security and other taxes
Other creditors
553
275
736
1,228
828
1,964
The notes forni part of these fmancial statements
Pagell

COLNE CITADEL
NOTES TO THE FIINANL CIAL STATEIllEJTS (CONTINUED)
FOR THE YEAR EINDED 31ST AUCL:ST 2024
ANALYSIS OF I%ET ASSETS BETIVEEN FUNDS
2024
Total
funds
2023
Total
Funds
Unrestrieted
funds
Restricted
funds
Fixed assets
Current assets
Current liabilities
5,896
27,266
(828)
5,896
5),666
(828)
3,695
46,979
{1,964)
28,400
32J34
28,400
60,734
48,710
NIOVEMENT IN FUINDS
Net
movement in
funds
At 1.9.23
At 31.8.24
Unrestricted funds
General
48.710
{16,376)
32,334
Restricted funds
General
Lancashire Environmental Fund
Awards for All
8,400
20,000
8,400
20,000
TOTAL FUNDS
48,710
12,024
60,734
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
Recognised
expended gaill51(losses)
Movement
in funds
Unrestrieted funds
General
35,781
(52,157)
(16,376)
Restricted finds
General
Lancashire Environmental Fund
Awards for All
90,921
10,400
20,000
(90,921)
(2,000)
8,400
20,000
157,102
{145,078)
12,024
The notes forni part of these financial statements
Page 12