® uivoln Lymm Youth and Community Association Bridgewater Street Lymm Cheshire WA13 0AB Tel: 07946-676735 Email: info@lymmyca.org.uk Web: www.lymmyca.org.uk Charity Registration: 1161588 Company Registration: 06525466 ## Chairman/Trustees’s Annual Report 2024-25 I make no apology that this year once again, I start my report on similar lines to previous years and re state our mission for the Centre to continue its steady progress of integration within South Warrington while providing facilities for the old, young, disabled and disadvantaged in our community, supported by the major improvements to the premises. Real and important though these improvements to our premises are, we are conscious that the building is only one tool that we use in carrying out our mission to provide support and services to the community and other local community organisations. I’m pleased to report that we have not neglected this aspect of our work either, and continue to support local community and charitable organisations and initiatives whenever we can; though we remain conscious that we still have work to do to fully grant “ownership” of the premises to the community. Community, Council and LYCA itself at times, have not fully grasped the unique nature of the grant of ownership of the premises to the local community, entrusted to the care of LYCA, as custodians of its day to day management as well as maintenance, improvement and development of building and services for the benefit of the community. Once again during the past year, we have further strengthened our relationship with the Dickensian Christmas Committee, in supporting their efforts to organise the Dickensian Christmas Day by hosting their meetings and providing a headquarters venue on the day. The close working relationship we enjoy, with some volunteer overlap, is beneficial to both organisations. We continue to work with the Heritage Centre, as our neighbour, particularly in it gaining better access for disabled using land leased to us, and by the occasional loan of chairs and tables etc. We are hopeful that in the future we might work even more closely together for our mutual benefit. Following a previous year’s May Queen Festival having to be cancelled due the waterlogged field, we again worked with their committee to make the Centre available should the weather again be atrocious. Fortunately the day has been fine since, but yet again this year the very wet Spring meant that the field was too waterlogged to be used and a decision was made to use Henry Street and Davies Way car parks for the parade, ceremony and stalls. Our premises once again provided an ideal HQ and welfare facilities for the May Queen volunteers. Hopefully the Covid19 and the subsequent “Lockdown” years are behind us now. Fortunately our bookings restarted as soon as Government restrictions allowed and we again have a very full programme and a steady income. However, many of our older users, including some of our longest serving Volunteers, seem to have lost their confidence to venture out and attendances remain reduced on earlier years, though our Senior Social and Film Club numbers are building and new Volunteers continue to trickle in. In recent times much of the News has been dominated by the Russian invasion of Ukraine, and as Lymm has welcomed Ukrainian Refugees we have made our premises available free of charge for the refugees to meet socially and additionally more recently for English Language lessons. Their use of the building has changed now as many have found jobs and but they still show occasional films and celebrate special events the like the Eurovision Song Contest. Our website continues to be kept up to date thanks to our volunteers and can be accessed on the link https://www.lymm.yca.co.uk/ We continue to plan for an expansion to our premises in the future and have had detailed discussions with our architect about the first steps in a feasibility study to enable us to put together scheme, to give the village premises, of which it can be proud. He has designed an imaginative scheme which will eventually more than double our space and yet remain in keeping with the Conservation Status of the village. We hope this initiative will feed the imagination of the local Community too and attract new Supporters and Volunteers. The project will be planned in stand-alone phases, with each phase proceeding only when funds are in place to complete. The first stage of this will be the cladding of the existing building, and will be paid for from our existing funds, following excavations which determined the strength of existing foundations and satisfactorily established the stability of ground conditions. Recently, following discussions with Warrington Borough Council’s Property Manager, we have submitted a “Pre-Application” for the Cladding Phase to test Warrington BC’s reaction as owner of the premises and as planning Authority. Hopefully a positive response will enable this project to progress more quickly in the next few months and enable us to submit major grant applications. I have not paid individual tribute to any of our Volunteers who are so essential to the success of our activities but they are ever willing and can be relied upon, often within hours, to provide a service when a need arises. Last year we provided them with corporate identity in the form of Volunteer aprons with a colourful print of LYCA logo. We also try to make life a little easier with the purchase of more modern equipment wherever possible. We remain conscious that we need to update DBS, First Aid and Hygiene certificates and are making arrangements to carry this out in the near future. As part of our further service to the parish, we look forward to once again being able to provide events from our own volunteers for the community all of which are free at the point of delivery. These have included:- - Monthly Senior Socials – including a Christmas Hotpot - Monthly ‘Replay’ and ‘Recent Releases’ Film Shows - Weekly Market Breakfasts - Weekly Table Tennis Club which is now so popular we are having to limit numbers - Weekly Carers Support Group (in conjunction with WIRED). Similarly we look forward to supporting other community organisations and events such as the:- - Lymm Easter Duck Race - Lymm Festival - Lymm Dickensian Christmas - Lymm May Queen - Lymm Festival of Historic Transport We look forward to our premises once again being used by local community organisations such as:- - Lymm British Legion - 4Lymm - Lymm WI - Marie Curie - Macmillan - Lymm Dickensian Christmas Committee - Lymm Rotary Club - Lymm Festival - Lymm Local History Society - Lymm Scouts and Guides - Lymm Round Table - Local branch of the National Gardens Scheme - Lymm Radio - Lymm Ukranian Refugee Support Group The Centre is self-sustaining for its running costs being funded mainly by paid hirings. Regular activities provided by hirers, all of which also help to provide service to the community, included: - Monthly Artisan Market - Monthly WI - Monthly Messy Church - Monthly U3A Music Appreciation - Weekly Street Dance - Seven Weekly Pilates Classes - Three Weekly Over Fifties Fitness Classes - Weekly Boxing Classes - Weekly Taekwondo Class - Three Weekly GCSE Tuition Classes - Weekly Theatre Arts Class - Weekly Digital Programming Class We normally take fairly frequent bookings for birthday parties which are a useful source of funds as well as providing a service to individuals in the community who are not necessarily part of more organised groups. Additionally, our Volunteers continue to raise funds by providing hot refreshments at Thursday morning Breakfasts, Afternoon Tea at our Senior Socials, refreshments at the Film Clubs and special events; selling Bric-a-Brac at selected events, and collecting donations at Senior Socials, Film Club, etc. The Thursday Market traders have continued to use our private car-park, which provides a useful income stream as well as maintaining a service to the community. A rota of Volunteers continue to open the Centre on a Thursday morning for our regulars. Plans for a new Sunday Market on Henry Street Car Park by WBC have not progressed. We continue to seek extra help and welcome new volunteers from the community but thanks to the hard work of our existing volunteers who enable smooth functioning of all the above activities, I’m pleased to be able to report another successful year. Steve Griffiths Chairman,Trustee Lymm Youth and Community Association August 2025 Lymm Youth And Communlty Assoclatlon Ltd Company No. 06525466 Dlrectors, Report and Unaudlted Accounts 31 March 2025 Lymm Youth And Community Association Ltd Contents Pages Company Inforrnatlon Directors, Report Income and Expenditure Account Balance Sheet Notes to the Accounts 6t08 Page I Lymm Youth And Community Association Ltd Company Infomiatlon Directors R. Bennett S. Griffiths Secretary G. Reynolds Re8iStered Office l Bridgewater Street Lymm Cheshlre WA13 OAB Accountants Davld Woodyatt & Co. Ltd Chapel House 22 Warrlngton Road Lymm Cheshlre WA13 9BG Lymm Youth And Communlty Asso¢iation Ltd Dirertors Report The Directors present their report and the accounts for the year ended 31 March 2025. Prlnclpal actlvities The principal activity of the company during the year under review was charity. Dlrertors The Directors who served at any tlme during the year were as follows: R. Bennett S. Grlffiths The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. Signed on behalf of the board S. Grlfflths Director 11 September 2025 Lymm Youth And Community Assoclatlon Ltd Income and Expendlture Account for the year ended 31 March 2025 2025 2024 Turnover 40,100 43,986 Admlnlstratlve expenses {29,238) (25,811) Operatlng surplus 10,862 18,175 Other interest receivable 1,572 1,346 Surplus on ordlnary actlvltles before taxatlon 12,434 19,521 Taxatlon Surplus for the flnanclal year after taxatlon 12,434 19,521 Lymm Youth And Community Association Ltd Balance Sheet at 31 March 2025 Company No. 06525466 Note5 2025 2024 Fixed assets Tangible assets 1,043 1,043 1,564 1,564 Current assets Cash at bank and in hand 154,970 154,970 (420) 154,550 155,593 155,593 142,015 142,015 (420) 141,595 143,159 143,159 Credltors: Amount falling due within one year Net current assets Total a55ets le55 current Ilabllltles Net assets Reserves Income and expenditure account 155,593 143,159 Total equlty 155,593 143,159 These accounts have been prepared in accordance with the speclal provlslons appllcable to companles subject to the small companles reglme of the Companies Act 2006. For the year ended 31 March 2025 the company was entltled to exemptlon from audlt under sectlon 477 of the Companies Act 2006 relatlng to small companies. The members have not required the company to obtain an audit in accordance with settion 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslbllltles for complylng wlth the requlrements of the Companles Art 2006 wlth respert to accountlng records and the preparatlon of accounts. Approved by the board on 11 September 2025 and slgned on its behalf by: S. Grlffiths Dlrector 11 September 2025 Lymm Youth And Community Association Ltd Notes to the Accounts for the year ended 31 March 2025 l General Informatlon Lymm Youth And Community Association Ltd Is a private company limited by guarantee and incorporated in England and Wales. Its registered number is: 06525466 Its re8i5tered office Is: l Brid8ewater Street Lymm Cheshire WA13 OAB The accounts have been prepared In accordance wlth FRS 102 Sectlon IA- The Flnanclal Reporting Standard applicable in the UK and Republlc of Ireland and the Companies Act 2006. 2 Accountlng pollcles Turnover Turnover Is measured at the falr value of the conslderatlon recelved or receivable. Turnover is reduced for estlmated customer return5, rebates and other simllar allowance5. Revenue from the sale of goods is recognlsed when all the following conditions are satlsfied: • the Company has transferred to the buyer the slgnlficant rlsks and rewards of ownershlp of the goods; the Company retalns neither contlnuing rnanagerlal involvement to the degree usually assoclated wlth ownershlp nor effectlve control over the goods sold; the amount of revenue can be measured rellably; It is probable that the economic benefits associated with the transactlon will flow to the Companyj and the costs Incurred or to be incurred In respect of the transaction can be measured rellably. Speclflcally, revenue from the Sale of goods Is recognlsed when goods are dellvered and legal tltle Is passed. Tan8lble flxed assets and depreclatlon Tan8ible flxed assets held for the company's own use are stated at cost less accumulated depreciatlon and accumulated Impairment losses. At each balance sheet date, the company reviews the carrying amount of its tanglble fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determlne the extent of the impairment loss. Depreciation is provided at the followlng annual rates In order to write off the cost or valuation less the estimated residual value of each asset over Its estlmated useful Ilfe: Furniture, flttln8s and equipment 33% Reducing balance Lymm Youth And Community Association Ltd Notes to the Accounts Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the Income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductlble. The Company's liability for current tax is calculated usin8 tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is reco8nised on timlng differences between the carrying amounts of assets and liabilities In the flnancial statements and the corresponding tax bases used in the computatlon of taxable profit. Deferred tax Ilabilities are generally recognlsed for all taxable temporary dlfferences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that It is probable that taxable profSts wlll be avallable 38alnst which those deductible temporary dlfferences can be utlllsed. The carrying amount of deferred tax assets Is revlewed at the end of each reportln8 period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and Ilabllltles are measured at the tax rates that are expected to apply In the perlod In whlch the Ilabllity Is settled or the asset reallsed, based on tax rates (and tax laws) that have been enacted or substantlvely enacted by the end of the reportin8 period. Current or deferred tax for the year Is reco8nised In the income and expenditure account, except when they relate to items that are recognised in other comprehensSve Income or dlrectly In equltyi in which case, the current and deferred tax Is also recognlsed In other comprehensSve Income or dlrectly In equity respertivelv. Trade and other debtors Trade and other debtors are Initially reco8nlsed at falr value and thereafter stated at amortlsed cost Using the effettive interest method, less impairment losses for bad and doubtful debts. Trade and other credltors Short term creditors are measured at the transaction prlce. Other financial liabilitles, including bank loans, are measured Inltlally at falr value, net of transactlon costs, and are measured subsequently at amortlsed cost uslng the effect5ve Interest method. Provlslons Provisions are made where an event has taken place that 8ives the Company a legal or constructive obligatlon that probably requires settlement by a transfer of economic benefit, and a reliable estlmate can be made of the amount of the obligatlon. Provlslons are charged as an expense to the Income and expendlture account in the year that the Company becomes aware of the obligation. and are measured at the best estimate at balance sheet date of the expenditure requlred to settle the obligation, taking into account relevant risks and uncertaintles. When payments are eventually made, they are charged to the provision carrled in the balance sheet. Lymm Youth And Communlty Assoclatlon Ltd Notes to the Accounts 3 Employees 2025 Number 2024 Number The average monthly number of employees (includln8 directors) durln8 the year was: 4 Tangible fixed assets Fixtures. flttings and equlpment Total Cost or revaluatlon At l April 2024 At 31 March 2025 31,313 31,313 31,313 31,313 Depreclation At l Aprll 2024 Charge for the year At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 29,749 521 30,270 29,749 521 30,270 1,043 1,564 1,043 1,564 5 Credltors: amounts falling due wlthin one year 2025 2024 Accruals and deferred Income 420 420 420 420 6 Reserves Income and expenditure account- includes all current and prlor period retained surpluses and deficits. Lymm Youth And commun￿ As%>ciation Ltd Detalled Income and Expendlture Account for the year ended 31 March 2025 2025 2024 Turnover 40,100 43,986 Premlses costs Light, heat and power Premises cleaning Premlses repalrs and maintenance 11,036 6,282 3,681 20,999 9,732 6,296 4,046 20,074 General admlnlstrative costs, Including depre¢lation and amortisation Depreclation of flxtures, flttings and equipment General Insurances Software, IT support and related costs Stationery and printing Subscrlptlons Sundry expenses 521 782 933 1,237 522 945 3,661 7,819 835 468 489 1,983 5,317 Legal and professlonal costs Accountancy and bookkeeplng 420 420 420 420 Admlnlstratlve expenses 29,238 25,811 Operatlng surplus 10,862 18,175 Other Interest recelvable Bank Interest recelvable 1,572 1,572 1,346 1,346 Surplus on ordlnary a¢tlvltles before taxatlon 12.434 19,521 Page 9 Lymm Youth And Community Assoclatlon Ltd Company No. 06525466 Informatlon for Flllng wlth The Re8lstrar 31 March 2025 Lymm Youth And Cornmunlty Assodatkn Ltd Balance Sheet Registrar at 31 March 2025 Company No. 06525466 Notes 2025 2024 Fixed assets Tangible assets 1,043 1,043 1,564 1,564 Current assets Cash at bank and in hand 154,970 154,970 (420) 154,550 155,593 155,593 142,015 142,015 {420) 141,595 143.159 143,159 Credltors: Amount falling due within one year Net current assets Totsl assets less current Ilabllltles Net assets Reserves Income and expenditure account Totsl equlty 155,593 143,159 These accounts have been prepared in accordance wlth the speclal provlsions appllcable to companies subject to the small companles reglme of the Companles Act 2006. For the year ended 31 March 2025 the company was entitled to exemption from audit under sertlon 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtaln an audit in accordance with sectlon 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslbllltles for complylng wlth the requlrements of the Companles Act 2006 with respect to accounting records and the preparation of accounts. As permStted by sectlon 444 (SA}of the Companies Act 2006 the direttors have not delSvered to the Reglstrar copy of the company's Income and expendlture account. Approved by the board on 11 September 2025 and slgned on Its behalf bv: 155,593 143,159 S. Grlfflths Dlrector 11 September 2025 Lymm Youth And Community Asso¢latlon Ltd Notes to the Attounts Registrar for the year ended 31 March 2025 l General Informatlon Lymm Youth And Communlty Associatlon Ltd Is a prlvate company Ilmited by guarantee and Incorporated in England and Wales. Its registered number is: 06525466 Its registered office is: l Bridgewater Street Lymm Cheshire WA13 OAB The accounts have been prepared In accordance wSth FRS 102 Sectlon IA- The Flnanclal Reportlng Standard applicable in the UK and Republic of Ireland and the Companles Act 2006. 2 Accountlng poll¢les Turnover Turnover Is measured at the falr value of the conslderation recelved or recelvable. Turnover Is reduced for estlmated customer returns, rebates and other simllar allowances. Revenue from the sale of goods Is reco8nised when all the followlng conditions are satlsfied: the Company has transferred to the buyer the significant rlsks and reward5 of ownershlp of the goods; the Company retalns nelther contlnuing managerSal Involvement to the degree usually associated wlth ownershlp nor effertive control over the 8oods sold; the amount of revenue can be measured rellably; It is probable that the economlc benefit5 associated wlth the transaction will flow to the Company; and the costs Incurred or to be incurred In respect of the transactSon can be measured rellably. SpecSflcally, revenue from the sale of goods Is recognlsed when good5 are dellvered and legal tltle Is passed. Tanglble flxed assets and depreclatlon Tanglble flxed assets held for the company's own use are stated at cost less accumulated depreclatlon and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any Indication that any item5 have suffered an impairment loss. If any such Indication exlsts, the recoverable amount of an asset Is estlmated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estlmated resldual value of each asset over Its estimated useful Ilfe: Furniture, flttings and equipment 33% Reducing balance Paop 2 Lymm Youth And Communlty Association Ltd Notes to the Accounts Registrar Taxatlon Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable 15 based on tsxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductlble. The Company's liability for current tax Is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the correspondln8 tax base5 used In the computatlon of taxable profit. Deferred tax Ilabilltles are generally reco8nised for all taxable temporary dlfferences. Deferred tax assets are generally recognlsed for all deductlble timlng differences to the extent that it Is probable that taxable proflts will be avallable a8alnst whlch those deductlble temporary dlfferences can be utllised. The carrySn8 amount of deferred tax assets Is revlewed at the end of each reportlng perlod and reduced to the extent that It Is no longer probable that sufficlent taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabillties are measured at the tax rates that are expected to apply In the perlod In whlch the Ilablllty Is settled or the asset reallsed, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reportin8 period. Current or deferred tax for the year Is reco8nlsed In the Income and expendlture account, except when they relate to items that are recognised in other comprehensive Incorne or directly in equlty, In whlch case, the current and deferred tax Ss also reco8nlsed In other comprehenslve Income or dlrectly In equlty respectively. Trade and other debtors Trade and other debtors are Inltlally recognlsed at falr value and thereafter stated at amortlsed cost uslng the effective Interest method, less impairment losses for bad and doubtful debt5. Trade and other credltors Short term creditors are measured at the transaction price. Other financial Ilabllities, including bank loans, are measured Inltlally at falr value, net of transactlon costs, and are measured subsequently at amortlsed cost using the effectlve interest method. Provlslons Provisions are made where an event has taken place that glves the Company a legal or constructive obligatlon that probably requlres settlement by a transfer of economic benefit. and a reliable estimate can be made of the amount of the obligatlon. Provlslons are charged as an expense to the income and expendlture account In the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure requlred to settle the obllgatlon, taklng Into account relevant rlsks and uncertainties. When payments are eventually made, they are charged to the provlslon carried in the balance sheet. Palle. 3 Lymm Youth And Community Assocknn Ltd Note5 to the Accounts Registrar 3 Employees 2025 Number 2024 Number The average monthly number of employees (includlng directors) durin8 the year was: 4 Tan8lble fixed assets Fixtures. flttings and equlpment Totsl Cost or revaluatlon At l April 2024 At 31 March 2025 Depreclatlon At l Aprll 2024 Charge for the year At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 31,313 31,313 31,313 31,313 29,749 521 30,270 29,749 521 30,270 1,043 1,564 1,043 1,564 5 Credltors: amounts falllng due withln one year 2025 2024 Accruals and deferred Income 420 420 420 420 6 Reserves Income and expenditure account- includes all current and prlor perlod retained surpluses and deflclts. Lymm Youth And Communlty Assoclatlon Ltd Company No. 06525466 Dlrectors, Report and Unaudlted Accounts 31 March 2025 Lymm Youth And Community Association Ltd Contents Pages Company Inforrnatlon Directors, Report Income and Expenditure Account Balance Sheet Notes to the Accounts 6t08 Page I Lymm Youth And Community Association Ltd Company Infomiatlon Directors R. Bennett S. Griffiths Secretary G. Reynolds Re8iStered Office l Bridgewater Street Lymm Cheshlre WA13 OAB Accountants Davld Woodyatt & Co. Ltd Chapel House 22 Warrlngton Road Lymm Cheshlre WA13 9BG Lymm Youth And Communlty Asso¢iation Ltd Dirertors Report The Directors present their report and the accounts for the year ended 31 March 2025. Prlnclpal actlvities The principal activity of the company during the year under review was charity. Dlrertors The Directors who served at any tlme during the year were as follows: R. Bennett S. Grlffiths The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. Signed on behalf of the board S. Grlfflths Director 11 September 2025 Lymm Youth And Community Assoclatlon Ltd Income and Expendlture Account for the year ended 31 March 2025 2025 2024 Turnover 40,100 43,986 Admlnlstratlve expenses {29,238) (25,811) Operatlng surplus 10,862 18,175 Other interest receivable 1,572 1,346 Surplus on ordlnary actlvltles before taxatlon 12,434 19,521 Taxatlon Surplus for the flnanclal year after taxatlon 12,434 19,521 Lymm Youth And Community Association Ltd Balance Sheet at 31 March 2025 Company No. 06525466 Note5 2025 2024 Fixed assets Tangible assets 1,043 1,043 1,564 1,564 Current assets Cash at bank and in hand 154,970 154,970 (420) 154,550 155,593 155,593 142,015 142,015 (420) 141,595 143,159 143,159 Credltors: Amount falling due within one year Net current assets Total a55ets le55 current Ilabllltles Net assets Reserves Income and expenditure account 155,593 143,159 Total equlty 155,593 143,159 These accounts have been prepared in accordance with the speclal provlslons appllcable to companles subject to the small companles reglme of the Companies Act 2006. For the year ended 31 March 2025 the company was entltled to exemptlon from audlt under sectlon 477 of the Companies Act 2006 relatlng to small companies. The members have not required the company to obtain an audit in accordance with settion 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslbllltles for complylng wlth the requlrements of the Companles Art 2006 wlth respert to accountlng records and the preparatlon of accounts. Approved by the board on 11 September 2025 and slgned on its behalf by: S. Grlffiths Dlrector 11 September 2025 Lymm Youth And Community Association Ltd Notes to the Accounts for the year ended 31 March 2025 l General Informatlon Lymm Youth And Community Association Ltd Is a private company limited by guarantee and incorporated in England and Wales. Its registered number is: 06525466 Its re8i5tered office Is: l Brid8ewater Street Lymm Cheshire WA13 OAB The accounts have been prepared In accordance wlth FRS 102 Sectlon IA- The Flnanclal Reporting Standard applicable in the UK and Republlc of Ireland and the Companies Act 2006. 2 Accountlng pollcles Turnover Turnover Is measured at the falr value of the conslderatlon recelved or receivable. Turnover is reduced for estlmated customer return5, rebates and other simllar allowance5. Revenue from the sale of goods is recognlsed when all the following conditions are satlsfied: • the Company has transferred to the buyer the slgnlficant rlsks and rewards of ownershlp of the goods; the Company retalns neither contlnuing rnanagerlal involvement to the degree usually assoclated wlth ownershlp nor effectlve control over the goods sold; the amount of revenue can be measured rellably; It is probable that the economic benefits associated with the transactlon will flow to the Companyj and the costs Incurred or to be incurred In respect of the transaction can be measured rellably. Speclflcally, revenue from the Sale of goods Is recognlsed when goods are dellvered and legal tltle Is passed. Tan8lble flxed assets and depreclatlon Tan8ible flxed assets held for the company's own use are stated at cost less accumulated depreciatlon and accumulated Impairment losses. At each balance sheet date, the company reviews the carrying amount of its tanglble fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determlne the extent of the impairment loss. Depreciation is provided at the followlng annual rates In order to write off the cost or valuation less the estimated residual value of each asset over Its estlmated useful Ilfe: Furniture, flttln8s and equipment 33% Reducing balance Lymm Youth And Community Association Ltd Notes to the Accounts Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the Income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductlble. The Company's liability for current tax is calculated usin8 tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is reco8nised on timlng differences between the carrying amounts of assets and liabilities In the flnancial statements and the corresponding tax bases used in the computatlon of taxable profit. Deferred tax Ilabilities are generally recognlsed for all taxable temporary dlfferences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that It is probable that taxable profSts wlll be avallable 38alnst which those deductible temporary dlfferences can be utlllsed. The carrying amount of deferred tax assets Is revlewed at the end of each reportln8 period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and Ilabllltles are measured at the tax rates that are expected to apply In the perlod In whlch the Ilabllity Is settled or the asset reallsed, based on tax rates (and tax laws) that have been enacted or substantlvely enacted by the end of the reportin8 period. Current or deferred tax for the year Is reco8nised In the income and expenditure account, except when they relate to items that are recognised in other comprehensSve Income or dlrectly In equltyi in which case, the current and deferred tax Is also recognlsed In other comprehensSve Income or dlrectly In equity respertivelv. Trade and other debtors Trade and other debtors are Initially reco8nlsed at falr value and thereafter stated at amortlsed cost Using the effettive interest method, less impairment losses for bad and doubtful debts. Trade and other credltors Short term creditors are measured at the transaction prlce. Other financial liabilitles, including bank loans, are measured Inltlally at falr value, net of transactlon costs, and are measured subsequently at amortlsed cost uslng the effect5ve Interest method. Provlslons Provisions are made where an event has taken place that 8ives the Company a legal or constructive obligatlon that probably requires settlement by a transfer of economic benefit, and a reliable estlmate can be made of the amount of the obligatlon. Provlslons are charged as an expense to the Income and expendlture account in the year that the Company becomes aware of the obligation. and are measured at the best estimate at balance sheet date of the expenditure requlred to settle the obligation, taking into account relevant risks and uncertaintles. When payments are eventually made, they are charged to the provision carrled in the balance sheet. Lymm Youth And Communlty Assoclatlon Ltd Notes to the Accounts 3 Employees 2025 Number 2024 Number The average monthly number of employees (includln8 directors) durln8 the year was: 4 Tangible fixed assets Fixtures. flttings and equlpment Total Cost or revaluatlon At l April 2024 At 31 March 2025 31,313 31,313 31,313 31,313 Depreclation At l Aprll 2024 Charge for the year At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 29,749 521 30,270 29,749 521 30,270 1,043 1,564 1,043 1,564 5 Credltors: amounts falling due wlthin one year 2025 2024 Accruals and deferred Income 420 420 420 420 6 Reserves Income and expenditure account- includes all current and prlor period retained surpluses and deficits. Lymm Youth And commun￿ As%>ciation Ltd Detalled Income and Expendlture Account for the year ended 31 March 2025 2025 2024 Turnover 40,100 43,986 Premlses costs Light, heat and power Premises cleaning Premlses repalrs and maintenance 11,036 6,282 3,681 20,999 9,732 6,296 4,046 20,074 General admlnlstrative costs, Including depre¢lation and amortisation Depreclation of flxtures, flttings and equipment General Insurances Software, IT support and related costs Stationery and printing Subscrlptlons Sundry expenses 521 782 933 1,237 522 945 3,661 7,819 835 468 489 1,983 5,317 Legal and professlonal costs Accountancy and bookkeeplng 420 420 420 420 Admlnlstratlve expenses 29,238 25,811 Operatlng surplus 10,862 18,175 Other Interest recelvable Bank Interest recelvable 1,572 1,572 1,346 1,346 Surplus on ordlnary a¢tlvltles before taxatlon 12.434 19,521 Page 9 Lymm Youth And Community Assoclatlon Ltd Company No. 06525466 Informatlon for Flllng wlth The Re8lstrar 31 March 2025 Lymm Youth And Cornmunlty Assodatkn Ltd Balance Sheet Registrar at 31 March 2025 Company No. 06525466 Notes 2025 2024 Fixed assets Tangible assets 1,043 1,043 1,564 1,564 Current assets Cash at bank and in hand 154,970 154,970 (420) 154,550 155,593 155,593 142,015 142,015 {420) 141,595 143.159 143,159 Credltors: Amount falling due within one year Net current assets Totsl assets less current Ilabllltles Net assets Reserves Income and expenditure account Totsl equlty 155,593 143,159 These accounts have been prepared in accordance wlth the speclal provlsions appllcable to companies subject to the small companles reglme of the Companles Act 2006. For the year ended 31 March 2025 the company was entitled to exemption from audit under sertlon 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtaln an audit in accordance with sectlon 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslbllltles for complylng wlth the requlrements of the Companles Act 2006 with respect to accounting records and the preparation of accounts. As permStted by sectlon 444 (SA}of the Companies Act 2006 the direttors have not delSvered to the Reglstrar copy of the company's Income and expendlture account. Approved by the board on 11 September 2025 and slgned on Its behalf bv: 155,593 143,159 S. Grlfflths Dlrector 11 September 2025 Lymm Youth And Community Asso¢latlon Ltd Notes to the Attounts Registrar for the year ended 31 March 2025 l General Informatlon Lymm Youth And Communlty Associatlon Ltd Is a prlvate company Ilmited by guarantee and Incorporated in England and Wales. Its registered number is: 06525466 Its registered office is: l Bridgewater Street Lymm Cheshire WA13 OAB The accounts have been prepared In accordance wSth FRS 102 Sectlon IA- The Flnanclal Reportlng Standard applicable in the UK and Republic of Ireland and the Companles Act 2006. 2 Accountlng poll¢les Turnover Turnover Is measured at the falr value of the conslderation recelved or recelvable. Turnover Is reduced for estlmated customer returns, rebates and other simllar allowances. Revenue from the sale of goods Is reco8nised when all the followlng conditions are satlsfied: the Company has transferred to the buyer the significant rlsks and reward5 of ownershlp of the goods; the Company retalns nelther contlnuing managerSal Involvement to the degree usually associated wlth ownershlp nor effertive control over the 8oods sold; the amount of revenue can be measured rellably; It is probable that the economlc benefit5 associated wlth the transaction will flow to the Company; and the costs Incurred or to be incurred In respect of the transactSon can be measured rellably. SpecSflcally, revenue from the sale of goods Is recognlsed when good5 are dellvered and legal tltle Is passed. Tanglble flxed assets and depreclatlon Tanglble flxed assets held for the company's own use are stated at cost less accumulated depreclatlon and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any Indication that any item5 have suffered an impairment loss. If any such Indication exlsts, the recoverable amount of an asset Is estlmated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estlmated resldual value of each asset over Its estimated useful Ilfe: Furniture, flttings and equipment 33% Reducing balance Paop 2 Lymm Youth And Communlty Association Ltd Notes to the Accounts Registrar Taxatlon Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable 15 based on tsxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductlble. The Company's liability for current tax Is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the correspondln8 tax base5 used In the computatlon of taxable profit. Deferred tax Ilabilltles are generally reco8nised for all taxable temporary dlfferences. Deferred tax assets are generally recognlsed for all deductlble timlng differences to the extent that it Is probable that taxable proflts will be avallable a8alnst whlch those deductlble temporary dlfferences can be utllised. The carrySn8 amount of deferred tax assets Is revlewed at the end of each reportlng perlod and reduced to the extent that It Is no longer probable that sufficlent taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabillties are measured at the tax rates that are expected to apply In the perlod In whlch the Ilablllty Is settled or the asset reallsed, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reportin8 period. Current or deferred tax for the year Is reco8nlsed In the Income and expendlture account, except when they relate to items that are recognised in other comprehensive Incorne or directly in equlty, In whlch case, the current and deferred tax Ss also reco8nlsed In other comprehenslve Income or dlrectly In equlty respectively. Trade and other debtors Trade and other debtors are Inltlally recognlsed at falr value and thereafter stated at amortlsed cost uslng the effective Interest method, less impairment losses for bad and doubtful debt5. Trade and other credltors Short term creditors are measured at the transaction price. Other financial Ilabllities, including bank loans, are measured Inltlally at falr value, net of transactlon costs, and are measured subsequently at amortlsed cost using the effectlve interest method. Provlslons Provisions are made where an event has taken place that glves the Company a legal or constructive obligatlon that probably requlres settlement by a transfer of economic benefit. and a reliable estimate can be made of the amount of the obligatlon. Provlslons are charged as an expense to the income and expendlture account In the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure requlred to settle the obllgatlon, taklng Into account relevant rlsks and uncertainties. When payments are eventually made, they are charged to the provlslon carried in the balance sheet. Palle. 3 Lymm Youth And Community Assocknn Ltd Note5 to the Accounts Registrar 3 Employees 2025 Number 2024 Number The average monthly number of employees (includlng directors) durin8 the year was: 4 Tan8lble fixed assets Fixtures. flttings and equlpment Totsl Cost or revaluatlon At l April 2024 At 31 March 2025 Depreclatlon At l Aprll 2024 Charge for the year At 31 March 2025 Net book values At 31 March 2025 At 31 March 2024 31,313 31,313 31,313 31,313 29,749 521 30,270 29,749 521 30,270 1,043 1,564 1,043 1,564 5 Credltors: amounts falllng due withln one year 2025 2024 Accruals and deferred Income 420 420 420 420 6 Reserves Income and expenditure account- includes all current and prlor perlod retained surpluses and deflclts.