## **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.|
## **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**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|---|
||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
**----- Start of picture text -----**
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
**----- End of picture text -----**
Graeme Brown (Trustee)
07/09/2026
CC17a (Excel)
17/08/2026
2
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**
**----- Start of picture text -----**
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.
**----- End of picture text -----**
## **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
3
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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
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**|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
Tracking ID: 1018150-1317474
**----- Start of picture text -----**
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
**----- End of picture text -----**
Tracking ID: 1018150-1317474
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
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)
**----- End of picture text -----**
CC17a (Excel)
17/08/2026
7
Tracking ID: 1018150-1317474
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
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 - - - - - - - -
**----- End of picture text -----**
CC17a (Excel)
17/08/2026
8
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
9
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
10
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
11
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
12
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
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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
14
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
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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**
_**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 2,738,212 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
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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**
_**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.**_
|**_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
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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**|**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
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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)
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## **Document Activity Report**
## **Document Sent**
Mon, 07 Sep 2026 13:10:52 GMT
## **Document Activity History**
Document history shows most recent activity first
## **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
1
**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** .
2
**Oct 2018**
**IER**