Shap Community CIO Annual Report and Accounts For the Year Ended 31 March 2025
Report of the Trustees for the year ended 31st March 2025
The Trustees of Shap Community CIO present its report and financial statements for the year ended 31 March 2025.
Reference and Administrative Information Charity Name: Shap Community CIO Charity registration number: 1160966
Registered Office and operational address: The Old Courthouse Main Street Shap Cumbria CA10 3NL
Trustees
Mrs Janet Wood (Chair) Mr George Payne Mrs Lynne Rumsey Mr Alan Sowerby Mrs Jane Newton
Bankers
Cumberland Building Society, Cumberland House, Cooper Way, Parkhouse, Cumbria, CA3 0JF Co-operative Bank, P.O. Box 101, 1 Balloon Street, Manchester M60 4EP
Introduction
Our regular activities and a range of special events took place throughout the year. Progress with the Needs and Options Review has been slow due to time constraints on the part of the Trustees and also the architect involved. Our hopes to attract personnel to take a lead on this have not yet come to fruition. Despite this we know from those attending the Old Courthouse that the work we do is very much appreciated and it is regarded as a cultural home by many members of the community.
Trustees
Individual trustees take responsibility for different areas and, in consultation with members of interested parties and supporters of the project, have regular monthly meetings to discuss various aspects of dayto-day operations and future planning. Responsibility is designated as follows;
-
Finance & Lettings – G Payne,
-
Funding – G Payne, J Wood, J Newton
-
Building – A Sowerby
-
Media – J Wood, L Rumsey (Facebook), P Neaves (website)
-
Exhibitions – L Rumsey
Volunteers
Our volunteer numbers remained stable throughout the year. The Writing Group have benefitted from the expertise of Victoria Stevenson who took on the Coordinator role and Lania Knight who successfully applied for funding and organized events with visiting poets. We continue to look for ways that new volunteers can be involved.
Policies and Procedures
Health & Safety Policy review is underway.
Risk Management
The Trustees of the Charity continue to regularly review and assess the risks encountered in the day-today operation of The Old Courthouse as well as the risks inherent in managing exhibitions and events organised by the Charity; whether held within the building or at external venues. We continue to work with Ansvar Insurance for our Building, Contents, Public Liability and Trustees Indemnity insurance.
Building Issues
Following input from the architect leading the Needs & Options Review and in December 2024 the trustees identified priorities for inclusion in the review as;
Improve energy efficiency of the existing building as follows;
-
Improvements to rooms at the rear and rear entrance - New pitched roof over Playgroup store/rear corridor/small room and Entrance Porch , external wall insulation, ceiling insulation.
-
Insulation of walls, Internal Library east wall/north wall, External west wall toilets/storeroom
-
Ceiling and Floor insulation – consider if improvements are possible
Plan to change heating system, move from gas to electric (air source heat pump not currently considered best option for our situation).
Installation of solar panels on south facing roof plus panel array to be incorporated on proposals for the land at the rear.
Consultation event to be organized for community feedback re improvements and development of the land.
·
Funding
Arts Council Funding (remainder from 23/24) Poetry workshops and events for writing group 160 Wordsworth Trust Contribution to Writers group activities 140
Reserves
The Trustees regularly review the level of reserves in the light of the needs of the Charity and the Trustees' assessment of the level of financial risk facing the Charity. Risks to operating finances are assessed as low. The Charity may need to set aside funds for other purposes, most likely concerning the fabric of the building, although funding will continue to be sought for any major works. The Charity's reserves are sufficient to manage an extended period of operation. The Trustees have agreed to maintain a reserve of £10,000 to cover unanticipated maintenance costs and to support operations.
Social Events
The following groups met regularly through 2024/25; Playgroup, Library users, Zero Carbon Environmental Reading group, Writing Group, Gardening Group, Music group, Knit and Natter group and the Cuppa and Company social group. We held a social event in January for our volunteers and regular attendees, music provided by the Old Courthouse musicians, a quiz presented by one of our Trustees via Zoom link from South Africa, ‘identify the object’ game and bring and share food.
Arts and Outreach Events
We ran monthly exhibitions from April through to October. They covered three informative displays about the local environment/ natural history and four art exhibitions, in a variety of subjects and media, showcasing the work of both amateur and professional artists. These exhibitions provided the local and wider community with the opportunity to appreciate the artistic work created in Cumbria and to meet the artists involved and discuss their work. ‘On the Wild Side’ an illustrated talk by artist Alison Critchlow was very well received.
Our major exhibition for the year was the Shap Outdoor festival, held in May, an informative exhibition on the environment and natural history of the area. We worked with several Cumbrian organizations to create an exhibition and series of talks, films and walks in the locality around Shap.Organisations included; Eden Rivers Trust, Friends of the Lake District, Cumbria Woodlands, Cumbria Connect, Lowther Estates and Penrith Red Squirrel Group. There was a good response to the special events linked to the ‘Hidden Hoofbeat of Britain’ photographic exhibition, particularly topics relating to our the rare breed Fell pony (native to Cumbria) and its breeders. Later in the year we held an informative exhibition on the Geology and Archaeology of the local area including several walks and talks, led by speakers and guides expert in their subjects, this included a trip organised with Tata Steel to visit Hardendale quarry. In September we provided a venue for ‘Cumbria Connect for their interactive display on ‘Restoring Nature in the Lowther and Eden Valley’, highlighting the changes that are underway in the environment to ‘bring back nature’. Several special talks and events were organized and members of the community were encouraged to contribute with their own observations and comments.
All exhibitions throughout the season were well attended by the local community, visitors to the area and Shap C of E Primary School who incorporate visits to the various exhibitions as part of their curriculum. From November to February the exhibition space was used to give artists and craftspeople resident in Shap the opportunity to share their creative skills with the community. During the winter months we continued to be a venue for the Eden Valley Artistic Network for monthly music evenings. We involved the community in creating a calendar of local views, with poetry captions by the Shap Writing Group and also provided a Fair Trade event.
Several of the members of our Writing Group took a turn at leading one of our monthly workshops and as a result of Arts Council Funding the following poets led workshops for us; Kim Moore, Katie Hale, Gillian Allnutt, and John Hegley. Kim and Gillian also gave evening readings with our own members having the opportunity to read too. Susan Allen and Alison Critchlow led a Poetry & Paint workshop for the group. Group visits included the Tinclar Library at Bampton and the Island Art Trail at Bowness on Solway.
Shap Local History Society now use our venue for their meetings – the library room with drop-down screen and digital projector being well suited to talk events. We also used these facilities on the day of a local
Model exhibition to show footage of the West Coast mainline from Tebay to Carlisle in the 50s/60s. We continue to work with Penrith Library and Westmorland and Furness Council on events/workshops.
We collaborate with Shap Parish Council to organise and publicise the monthly March to December Shap Farmers’ and Makers’ Market. Different musicians take part on the Terrace at The Old Courthouse each month and special exhibitions and attractions help to increase footfall and awareness of The Old Courthouse.
Future Plans During 2025/26
we plan to ;
-
provide a safe place for social interaction and encourage community groups to engage with activities
-
make progress with Needs and Options review to help identify priorities to improve the energy efficiency of the building and identify options for the development of the land at the rear
-
celebrate the 10[th] Anniversary of Shap Community CIO
Annual Accounts for the Year Ended 31 March 2025
| Year Ended 31 March | Year Ended 31 March | 2025 | Year Ended 31 March | Year Ended 31 March | 2024 | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
| Note | funds | funds | funds | funds | funds | funds |
| £ | £ | £ | £ | £ | £ | |
| Income and endowments from | ||||||
| Donations and legacies | ||||||
| Donations | 1,540 | - | 1,540 | 1,860 | - | 1,860 |
| Grants | - | 300 | 300 | - | 4,240 | 4,240 |
| Other trading activities | - | |||||
| Income from Events | 1,437 | - | 1,437 | 539 | - | 539 |
| Income from Exhibitions | 453 | - | 453 | - | ||
| Income from Monthly Market | 969 | - | 969 | 976 | - | 976 |
| Music Group income | 631 | - | 631 | 342 | 342 | |
| Room Hire | 2,848 | - | 2,848 | 1,536 | - | 1,536 |
| Courses | - | - | - | - | - | - |
| Calendar sales | 498 | - | 498 | 565 | - | 565 |
| Activities to generate funds (sales) | 3,565 | - | 3,565 | 2,502 | - | 2,502 |
| Income from Shap Outdoor Festival | 1,016 | - | 1,016 | 320 | - | 320 |
| Income from investments | ||||||
| Interest Received | 993 | - | 993 | 135 | - | 135 |
| Total income and endowments | 13,950 | 300 | 14,250 | 8,775 | 4,240 | 13,015 |
| Expenditure on | ||||||
| Charitable Activities | ||||||
| Advertising | - | - | - | - | - | - |
| Electricity and gas | 4,062 | - | 4,062 | 2,946 | - | 2,946 |
| Telephone/Broadband | 891 | - | 891 | 898 | - | 898 |
| Water | 972 | - | 972 | 1,064 | - | 1,064 |
| Building & Liability Insurance | 1,117 | - | 1,117 | 1,017 | - | 1,017 |
| Capital expense from funding | - | 2,913 | 2,913 | - | 564 | 564 |
| Cost of sales | 1,819 | - | 1,819 | 1,799 | - | 1,799 |
| Shap Outdoor Festival | 203 | - | 203 | - | - | - |
| Events | 395 | 1,286 | 1,681 | 50 | - | 50 |
| Exhibitions | 935 | - | 935 | - | - | - |
| Monthly Market | - | - | - | 26 | - | 26 |
| Electrical Maintenance | 300 | - | 300 | 2,329 | - | 2,329 |
| Other Repairs and Maintenance | 778 | - | 778 | 863 | - | 863 |
| Cleaning | 934 | - | 934 | 964 | - | 964 |
| Equipment Expense | 152 | - | 152 | 106 | - | 106 |
| Music license | 162 | - | 162 | 155 | - | 155 |
| Stationery | 93 | - | 93 | - | - | - |
| Sundries | 108 | - | 108 | 29 | 1 | 30 |
| Tea & Coffee | 50 | - | 50 | 79 | - | 79 |
| Calendars | 351 | - | 351 | 339 | - | 339 |
| Total expenditure on raising funds | 13,322 | 4,199 | 17,521 | 12,664 | 565 | 13,229 |
| Net movement in funds | 628 | (3,899) | (3,271) | (3,889) | 3,675 | (214) |
| Retained income at start of year | 24,311 | 9,480 | 33,791 | 28,200 | 5,805 | 34,005 |
| Retained income at end of year | 24,939 | 5,581 | 30,520 | 24,311 | 9,480 | 33,791 |
| The Notes below form part of these accounts. |
Shap Community Charitable Incorporated Organisation Balance Sheet
| Balance Sheet | |||||||
|---|---|---|---|---|---|---|---|
| At 31 March 2025 | At 31 March 2024 | ||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| funds | funds | funds | funds | funds | funds | ||
| £ | £ | £ | £ | £ | £ | ||
| Non-Current Assets: | 1.5, 2 | ||||||
| Old Courthouse Building | - | 285,000 | 285,000 | - | 285,000 | 285,000 | |
| Land adjacent to Old Courthouse | 50,000 | - | 50,000 | 50,000 | - | 50,000 | |
| Fixtures and Fittings | 3,200 | - | 3,200 | 3,200 | - | 3,200 | |
| 53,200 | 285,000 | 338,200 | 53,200 | 285,000 | 338,200 | ||
| Investments | |||||||
| Deposit Account | 22,726 | 4,151 | 26,877 | 3,390 | 3,151 | 6,541 | |
| Current Assets | |||||||
| Debtors | 1,925 | - | 1,925 | 1,324 | - | 1,324 | |
| Cash at bank and in hand | 738 | 1,430 | 2,168 | 20,047 | 6,329 | 26,376 | |
| 2,663 | 1,430 | 4,093 | 21,371 | 6,329 | 27,700 | ||
| Current Liabilities | |||||||
| Accrued expenditure | (450) | - | (450) | (450) | - | (450) | |
| (450) | - | (450) | (450) | - | (450) | ||
| Net Current Assets | 2,213 | 1,430 | 3,643 | 20,921 | 6,329 | 27,250 | |
| Net Assets | 78,139 | 290,581 | 368,720 | 77,511 | 294,480 | 371,991 | |
| The Funds of the Charity | |||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| £ | £ | £ | £ | £ | £ | ||
| Non-Distributable Reserves | |||||||
| Old Courthouse land and buildings | - | 285,000 | 285,000 | 285,000 | 285,000 | ||
| Sports Hall site adjacent to Old | Sports Hall site adjacent to Old | ||||||
| Courthouse | 50,000 | - | 50,000 | 50,000 | 50,000 | ||
| Fixtures and fittings | 3,200 | - | 3,200 | 3,200 | 3,200 | ||
| 53,200 | 285,000 | 338,200 | 53,200 | 285,000 | 338,200 | ||
| Distributable Reserves | |||||||
| Retained income | 24,939 | 5,581 | 30,520 | 24,311 | 9,480 | 33,791 | |
| 78,139 | 290,581 | 368,720 | 77,511 | 294,480 | 371,991 |
I have completed my examination. I confirm that no material matters have 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.
Beverley Warrington FCA 27/01/2026
Notes to the Financial Statements
1 Accounting Policies
-
1.1 The financial statements have been prepared on an accruals basis.
-
1.2 The financial statements have been prepared under the historical cost convention, with the exception that property, plant and equipment is shown at valuation on acquisition, details of which are shown under note 2. The financial statements have been prepared under the Charities Statement of Recommended Practice (SORP) FRS102, except where otherwise noted.
-
1.3 The following are the key assumptions used and sources of estimation uncertainty in the preparation of the financial statements.
-
Assumptions
The financial statements have been prepared on the going concern basis. The Trustees consider that there are no significant risks affecting this assumption. Estimation uncertainty
Depreciation has not been provided on buildings as no suitable estimate is available. This is a departure from FRS102.
-
1.4 The charity has taken advantage of the exemption under Section 7.1B of FRS102 which exempts small entities from the requirement to prepare a statement of cash flows.
-
1.5 Property, plant and equipment.
-
Property plant and equipment are disclosed at original valuation on acquisition. This comprises:
Old Courthouse land and buildings Valuation by Cumbria County Council (Transferor) at time of transfer Sports Hall site Valuation by Trustees based on information from Cumbria County Council Equipment and fittings Valuation by Trustees
Equipment and fittings
2 Property, Plant and Equipment
At 31 March 2024 and at 31 March
2025
| Property, Plant and Equipment At 31 March 2024 and at 31 March 2025 |
|||
|---|---|---|---|
| Land and | Equipment | Total | |
| Buildings | |||
| Land and buildings comprise | £ | £ | £ |
| Old Courthouse | 285,000 | 285,000 | |
| Land on Sports Hall site | 50,000 | 50,000 | |
| Equipment and fittings | 3,200 | 3,200 | |
| 335,000 | 3,200 | 338,200 |
The land and building components of the Old Courthouse have not been separated. As the Trustees expect to maintain the building to a suitable standard for its continued use in the foreseeable future, they do not consider that a formal valuation, for the propose of establishing the respective values of the separate elements, is justified.
Depreciation has not been provided on the building in the current period.
Equipment and fittings are maintained at valuation.
Additions and enhancements to property, plant and equipment are charged to expenses as they are incurred,
In the opinion of the Trustees, the market value of land and buildings is not significantly different from the values disclosed in the Financial Statements. A formal impairment review has not been conducted, but the Trustees consider that there is no indication of impairment of land and buildings.
3 Related party transactions
None of the Trustees has entered into any transactions with the Charity
during the period.
None of the Trustees holds any office or position which could give rise to a conflict of interest with their duty as Trustee.
No remuneration was received by Trustees from the Charity during the period.
4 Events after the balance sheet date
There have been no events after the balance sheet date which impact on these accounts.