2024-12-31-accounts - The Chorley Community Trust

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Trustees’ Annual Report for the period

From 01/01/2024 to 31/12/2024

Charity name: The Chorley Community Trust

Charity registration number: 1159200

Objectives and Activities

Objectives and Activities

Summary of the purposes of the charity as set out in its governing document	The Chorley Community Trust has been established to provide sporting and leisure facilities and opportunities for the residents of Chorley and District. The trust is developing an 8.8-acre site, the former home of Chorley RUFC, into a multi-sport community sports campus. The concept driving the trust development is the conversion of a single sport facility into a multi-sport and leisure facility. Due to its year-round diversification of use and being available to a number of community sports clubs and groups, the facility will be an economically self- funding operation. The Rt Hon, Sajid Javid MP (at the time Secretary of State for Culture, Media and Sport and now Secretary of state for Business, Innovation and Skills) met the Trust Chairman at Brookfields in the Autumn of 2014 to discuss the trust single sport to multi-sport concept model and described the proposed development as ‘an appropriate model for UK wide consideration to make best use of sport and leisure facilities, including playing surfaces…’.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	The site construction work programme has already commenced. Under this programme, the Trust intends to invest up to £3million in the Brookfields community facility from Trust resources, the highest level of investment ever made in Chorley in a leisure facility for open community use. The 8.8-acre site development comprises: (a) Car Parking (b) 75m x 100m floodlit natural Grass Pitch (c) 2 storey Pavilion adjacent to the main grass pitch (d) 60m x 40m floodlit artificial grass training area The Pavilion incorporates. • Changing rooms

• A public bar to be used by community groups and hired out for birthdays/weddings/christenings etc.

Achievements and Performance


Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society.	The Chorley Community Trust has commenced trading. During the accounting year the sports campus and pavilion are still currently being developed, the sports pitch is currently being hired out to local groups. An application has been made to Chorley Council for planning permission to build three Padel Tennis courts and the Southwest part of the facility to further increase footfall and exposure for the facility. This will put the facility in line with its own policy of having a mutli-sports venue for local people. Further to this, discussions are in place to lease part of the ground floor space to a Physiotherapist and Sports Rehabilitation business which would provide income the Trust and once again provide more footfall to the facility.

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its beneficiaries
and any wider benefits to society.

The Chorley Community Trust has commenced
trading. During the accounting year the sports
campus and pavilion are still currently being
developed, the sports pitch is currently being hired
out to local groups.
An application has been made to Chorley Council for
planning permission to build three Padel Tennis
courts and the Southwest part of the facility to further
increase footfall and exposure for the facility. This
will put the facility in line with its own policy of having
a mutli-sports venue for local people.
Further to this, discussions are in place to lease part
of the ground floor space to a Physiotherapist and
Sports Rehabilitation business which would provide
income the Trust and once again provide more
footfall to the facility.

Financial Review

Review of the charity’s financial
position at the end of the period

All applicant clubs seeking to utilise facilities at the
Trust site shall be required to prepare and maintain a
rolling five-year development plan. Such plan must
receive formal approval from the relevant regional
governing body prior to the commencement of facility
use. The development plan shall be reviewed and
updated on an annual basis, with each revised
iteration subject to approval and sign-off by the
appropriate regional governing body.
The Trust shall maintain a five-year business
development plan for the site facilities. As part of this
plan, a minimum of ten per cent (10%) of the annual
trading surplus shall be allocated to a designated
sinking fund. This fund shall be applied exclusively
towards the ongoing maintenance of the site and the
improvement and development of playing surfaces.

Structure, Governance and Management

Description of charity’s trusts:	Trust Deed
Type of governing document	Trust
How is the charityconstituted?	Unincorporated
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Appointed by Graeme Brown

Reference and Administrative details

Charity name	The Chorley Community Trust
Registered charitynumber	1159200
Charity’s principal address	Brookfield, Chancery Road, Euxton, Chorley, PR7 1DG.

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
AnthonyCallander		Whole Year
Simon Robinson		Whole Year
Stephen Goodman		Whole Year
Graeme Brown	Trust Chairman	Whole Year
Stephen Arnold		Commenced Jan 26

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s Full name(s Position (eg Secretary, Chair, etc) Date	) )Graeme Brown Chairman 02/06/2026

Tracking ID: 1018150-1317474

	Charity No (if any) 1159200 Period start date 01/01/2024 To Period end date 31/12/2024 The Chorley Community Trust Annual accounts for the period	Charity No (if any) 1159200 Period start date 01/01/2024 To Period end date 31/12/2024 The Chorley Community Trust Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 - - - - - - - - - - 29,482 - - 29,482 29,117 - - - - 1,500 - - 1,500 7,088 13,194 - - 13,194 17,640
		44,176 - - 44,176 53,845
		19,662 - - 19,662 13,332 - - - - - - - - - - 8,112 - - - 8,112 - 45,699
		11,550 - - 11,550 59,031

		32,626 - - 32,626 5,186 -
		- - - - -
		32,626 - - 32,626 5,186 -
		- - - - - - - - - - - - - - - - - - - -
		32,626 - - 32,626 5,186 -
		2,733,026 - - 2,733,026 2,738,212
		2,765,652 - - 2,765,652 2,733,026

Tracking ID: 1018150-1317474

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Charity Name: The Chorley Community Trust Charity No 1159200
Company No
Annual accounts for the period Period start date:01/01/2024 To period end date:31/12/2024
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
Guidance note funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets B01 - - - - -
Tangible assets (Note 14) B02 2,783,752 - - 2,783,752 2,785,375
Heritage assets B03 - - - - -
Investments B04 - - - - -
Total fixed assets B05 2,783,752 - - 2,783,752 2,785,375
Current assets
Stocks B06 - - - - -
Debtors (Note 19) B07 193,840 - - 193,840 184,563
Investments B08 - - - - -
Cash at bank and in hand (Note 24) B09 4,341 - - 4,341 6,291
Total current assets B10 198,181 - - 198,181 190,854
Creditors: amounts falling due within
one year (Note 20) B11 216,282 - - 216,282 243,203
Net current assets/(liabilities) B12 - 18,102 - - - 18,102 - 52,349
Total assets less current liabilities B13 2,765,651 - - 2,765,651 2,733,026
Creditors: amounts falling due after one
year (Note 20) B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 2,765,651 - - 2,765,651 2,733,026
Funds of the Charity
Endowment funds B17 - - -
Restricted income funds B18 - - -
Unrestricted funds B19 2,765,651 - 2,765,651 2,733,026
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 2,765,651 - - 2,765,651 2,733,026
Date of approval
Signed by one or two trustees on behalf of all the trustees Print Name
dd/mm/yyyy
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Graeme Brown (Trustee)

07/09/2026

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No *Please disclose*		* -Tick as appropriate
	:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No

Please disclose:

(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.

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Tracking ID: 1018150-1317474

2.4 ASSETS
Intangible fixed assets
Heritage assets
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments

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Tracking ID: 1018150-1317474

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The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash
investments equivalents with a maturity date of less than one year held for investment purposes rather than to 
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts - - - - -
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total - - - - -
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading Pitch Hire and rental income
activities: 29,482 - - 29,482 29,117
Sponsorship 1,500 - - 1,500 7,088
- - - - -
Other - Electric recharged 13,194 - - 13,194 17,640
Total 44,176 - - 44,176 53,845
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 44,176 - - 44,176 53,845
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
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CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - 133 - - 133
Database development costs - - - - - - - -
Other trading activities 7,662 - - 7,662 2,294 2,294
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges 12,000 - - 12,000 12,200 - - 12,200
- - - - - - - -
Total expenditure on raising funds 19,662 - - 19,662 14,627 - - 14,627
Expenditure on charitable activities:
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Light and heat 15,873 - - 15,873 22,408 - - 22,408
Legal and professional fees 2,225 - - 2,225 3,457 - - 3,457
Bank charges and interest 84 84 96 96
Depreciation 2,968 2,968 2,809 2,809
Repairs and maintenance 3,578 3,578 8,916 8,916
Tenancy compensation - 32,840 - 32,840 6,720 6,720
Surcharges & Penalties - - - - - - - -
- - - - - - - -
Total other expenditure - 8,112 - - - 8,112 44,406 - - 44,406
TOTAL EXPENDITURE 11,550 - - 11,550 59,033 - - 59,033
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Grant Activities Grant
Activity or programme undertaken directly funding of activities Support Costs Total this year undertaken directly funding of activities Support Costs Total last year
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
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CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ 700 675 - - - - 900 900

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
		Freehold land buildings £	&	Payments on Account and assets under construction £	Plant, machinery and motor vehicles £		Fixtures, fittings and equipment £	Total £
At the beginning of the year			-	2,780,236		-	11,331	2,791,567
Additions			-	-		-	1,345	1,345
Revaluations			-	-		-	-	-
Disposals			-	-		-	-	-
Transfers *			-	-		-	-	-
At end of the year			-	2,780,236		-	12,676	2,792,912
14.2 Depreciation and impairments
	**Basis						SL & RB
	** Rate

At beginning of the year			-	-		-	6,192	6,192
Disposals			-	-		-	-	-
Depreciation			-	-		-	2,968	2,968
Impairment			-	-		-	-	-
Transfers*			-	-		-	-	-
At end of the year			-	-		-	9,160	9,160
14.3 Net book value
Net book value at the beginning of the	year		-	2,780,236		-	5,139	2,785,375
Net book value at the end of the year			-	2,780,236		-	3,516	2,783,752

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: This year Last year the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been - - carried under the cost model. 14.6 Other disclosures This year Last year £ £ (i) Please state the amount of borrowing costs, if any, capitalised in the construction of - - tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible - - fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

----- Start of picture text -----
This year Last year
19.1 Analysis of debtors
£ £
- -
Trade debtors - -
Prepayments and accrued income 7,533 928
Other debtors 186,307 183,635
Total 193,840 184,563
----- End of picture text -----

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

----- Start of picture text -----
This year Last year
Trade debtors £ £
Prepayments and accrued income - -
Other debtors - -
- -
Total - -
- -
----- End of picture text -----

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors 94,502 95,019 Payments received on account for contracts or performance-related grants - - Accruals and deferred income 1,600 34,415 Taxation and social security 30,580 30,569 Other creditors 89,600 83,200 Total 216,282 243,203 20.2 Deferred income *Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - 94,502 95,019 - - 1,600 34,415 30,580 30,569 89,600 83,200 Amounts falling due within one year	This year Last year £ £ - - - - - - - - - - - - - - Amounts falling due after more than one year
	216,282 243,203	- -
		This year Last year £ £ - - - - - - Last year
		- -

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 4,341 6,291 - -
	4,341 6,291

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted funds UR Chorley Sports Pavilion Construction 2,733,026 44,175 - 11,550 - - 2,765,651
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 2,733,026 44,175 - 11,550 - - 2,765,651
----- End of picture text -----*

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted funds UR Chorley Sports Pavilion Construction 2,738,212 53,845 - 59,031 - - 2,733,026
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 2,738,212 53,845 - 59,031 - - 2,733,026
----- End of picture text -----*

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

*Please give details of why remuneration or other* *employment benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

*Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* Legal authority (eg order, governing document) *Please give details of why remuneration or other* *employment benefits were paid.* Name of trustee	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

----- Start of picture text -----
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year
There have been no related party transactions in the reporting			period (True	or False)			*TRUE*

								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end		written off during reporting
								period
			£		£	£			£





*In relation to the transactions above, please provide the*
*terms and conditions,*	*including any*	*security and the nature*
*of any payment (consideration) to be provided in*
*settlement.*

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

17/08/2026

Tracking ID: 1018150-1317474

Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in
settlement.
----- End of picture text -----

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

17/08/2026

Document Activity Report

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Mon, 07 Sep 2026 13:10:52 GMT

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Date

Activity

Mon, 07 Sep 2026 20:53:19 GMT Graeme Brown (Trustee) Approved the document Mon, 07 Sep 2026 20:51:57 GMT Graeme Brown (Trustee) viewed the document Mon, 07 Sep 2026 13:20:44 GMT Document Sent

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of The Chorley Community Trust On accounts for the year 31/12/2024 Charity no 1159200 ended (if any) Set out on pages 1 of 19 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024. Responsibilties and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 08/09//2026 Name: Mr Andrew Carl Caunce Relevant professional FCCA qualification(s) or body (if any): Address:[Bk plus - Chorley ] 41 St Thomas’s Road

Oct 2018

IER

Chorley

PR7 1JE

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the NONE examiner wishes to disclose .

Oct 2018

IER