COMPANY REGISTRATION NUMBER: 09253927 CHARITY REGISTRATION NUMBER: 1162287
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee Unaudited Financial Statements
31 March 2025
TREMAINE
Chartered accountants 19 Tremaine Close Hartlepool TS27 3LE
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 9 |
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name Kilmarnock Road Children and Young People Family Resource Centre Limited Charity registration number 1162287 Company registration number 09253927 Principal office and registered 44 Kilmarnock Road office Hartlepool TS25 3NU The trustees C McGeorge (Appointed 11 December 2024) N Simpson C Heaton N Measor Company secretary A Heaton Independent examiner Julie Todd Tremaine Chartered Certified Accountant 19 Tremaine Close Hartlepool TS27 3LE
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Objectives and activities
Kilmarnock Road Children & Young People Family Resource Centre was established on 1 October 2014. The organisation aims to provide services from the centre which meet the needs of local residents and support them to achieve their full potential. The key partners currently involved in this initiative are West View Project, West View Advice & Resource Centre and Belle Vue Community Centre.
The centre currently provides services for children, young people and adults and is always looking to establish new services for the benefit of the community.
1
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
The company has continued to develop and grow during the financial year with the number of staff employed by the organisation increasing to support its work.
The number of residents accessing the services provided in the centre has significantly increased and the organisation continues to offer an open access centre to all sectors of the community within the Manor House Ward.
The organisation relies on volunteers to further support the day to day running of the centre and now has two volunteers who give of their time on a weekly basis. Weekly activities/services within the centre include:
-
. Grange Primary School Walking Bus
-
. Breakfast Club
-
. Social Clubs
-
. Youth Clubs for 5 to 19 year olds
-
. Free access to computers and the internet
-
. Advice Service (provided by West View Advice & Resource Centre)
-
. Careers Advice (provided by the National Careers Service)
-
. Little Stars Nursery (provided by Belle Vue Community Centre)
-
. School Holiday activities
-
. School Holiday Playscheme for 5 to 11 year olds
Financial review
The unrestricted reserves of the charity at 31 March 2025 amount to £7,876 of which free reserves (i.e. those not tied up in fixed assets and designated funds) amounted to £761.
Reserves Policy and Risk Management
It is the policy of the charity to maintain unrestricted funds which are the free reserves of the charity, at a level which equates to approximately six to twelve months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to emergencies.
The trustees actively review the major risks which the charity face on a regular basis. The trustees are mindful of the requirement to build up sufficient reserves to meet day to day running costs which will provide sufficient resources in the event of adverse conditions.
2
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
The trustees' annual report and the strategic report were approved on 27 January 2026 and signed on behalf of the board of trustees by:
C McGeorge Trustee
3
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Kilmarnock Road Children and Young People Family Resource Centre Limited
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Kilmarnock Road Children and Young People Family Resource Centre Limited ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
4
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Kilmarnock Road Children and Young People Family Resource Centre Limited (continued)
Year ended 31 March 2025
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.
Julie Todd Tremaine Chartered Certified Accountant Independent Examiner
19 Tremaine Close Hartlepool TS27 3LE
28 January 2026
5
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 55,373 | 34,133 | 89,506 | 91,206 |
| Charitable activities | 6 | 32,377 | – | 32,377 | 31,357 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 87,750 | 34,133 | 121,883 | 122,563 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 7 | 111,226 | 26,116 | 137,342 | 141,925 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 111,226 | 26,116 | 137,342 | 141,925 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement | in | ||||
| funds | (23,476) | 8,017 | (15,459) | (19,362) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 31,352 | 10,000 | 41,352 | 60,714 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 7,876 | 18,017 | 25,893 | 41,352 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 18 form part of these financial statements.
6
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 12 | 7,115 | 9,743 |
| Current assets | |||
| Debtors | 13 | 995 | 1,005 |
| Cash at bank and in hand | 20,154 | 31,728 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 21,149 | 32,733 | ||
| Creditors: amounts falling due within one year | 14 | 2,371 | 1,124 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net current assets | 18,778 | 31,609 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 25,893 | 41,352 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Net assets | 25,893 | 41,352 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Restricted funds | 18,017 | 10,000 | |
| Unrestricted funds | 7,876 | 31,352 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 16 | 25,893 ৶৶৶৶৶৶৶৶ |
41,352 ৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page. The notes on pages 9 to 18 form part of these financial statements.
7
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of trustees and authorised for issue on 27 January 2026, and are signed on behalf of the board by:
C McGeorge Trustee
The notes on pages 9 to 18 form part of these financial statements.
8
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 44 Kilmarnock Road, Hartlepool, TS25 3NU.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
9
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
10
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
3. Accounting policies (continued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Fixtures and fittings | - | 25% straight line |
|---|---|---|
| Equipment | - | 25% straight line |
| Improvements to Property | - | 10% straight line |
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
Kilmarnock Road Children and Young People Family Resource Centre Limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
11
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 836 | – | 836 |
| Catherine Cookson | 500 | – | 500 |
| Hadrian Trust | 500 | – | 500 |
| Arnold Clark | 2,500 | – | 2,500 |
| Charity Night Fundraising | 1,300 | – | 1,300 |
| Grants | |||
| The National Lottery Community Fund | – | 18,533 | 18,533 |
| Ballinger Trust | 20,000 | – | 20,000 |
| Sir James Knott | – | 15,000 | 15,000 |
| The Morrisons Foundation | 1,500 | – | 1,500 |
| The Teesside Charity | 3,945 | – | 3,945 |
| The Rothley Trust | – | 600 | 600 |
| HAOP Community Pot | 24,292 | – | 24,292 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 55,373 | 34,133 | 89,506 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 587 | – | 587 |
| Groundworks UK | 500 | – | 500 |
| Grants | |||
| Ballinger Trust | – | 20,000 | 20,000 |
| Holiday Hunger | – | 6,650 | 6,650 |
| Hartlepool Borough Council | – | 3,597 | 3,597 |
| Virgin Money | – | 20,000 | 20,000 |
| HAOP Community Pot | 39,872 | – | 39,872 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 40,959 | 50,247 | 91,206 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
12
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
6. Charitable activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Nursery fees | 19,500 | 19,500 | 18,375 | 18,375 |
| Room Usage | 369 | 369 | 413 | 413 |
| Playscheme | 963 | 963 | – | – |
| Youth Club | 2,658 | 2,658 | 5,142 | 5,142 |
| Other | 87 | 87 | 16 | 16 |
| Happy Health Hub | 200 | 200 | – | – |
| Walking Bus | 8,600 | 8,600 | 7,411 | 7,411 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 32,377 | 32,377 | 31,357 | 31,357 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
13
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
7. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| General Fund | 111,226 | – | 111,226 | |
| Virgin Money | – | 10,000 | 10,000 | |
| National Lottery Community Fund | – | 9,266 | 9,266 | |
| Sir James Knott Trust | – | 6,250 | 6,250 | |
| The Rothley Trust | – | 600 | 600 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 111,226 | 26,116 | 137,342 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| General Fund | 101,678 | – | 101,678 | |
| Holiday Holiday/Hunger Fund | – | 6,650 | 6,650 | |
| Ballinger Trust | – | 20,000 | 20,000 | |
| Virgin Money | – | 10,000 | 10,000 | |
| Household Support | – | 3,597 | 3,597 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 101,678 | 40,247 | 141,925 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 8. | Net expenditure | |||
| Net expenditure is stated after charging/(crediting): | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 2,628 | 5,501 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| 9. | Independent examination fees | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 300 | 400 | ||
| ৶৶৶৶ | ৶৶৶৶ |
14
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 97,142 | 88,258 |
| Social security costs | 1,304 | 685 |
| Employer contributions to pension plans | 1,619 | 1,469 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 100,065 | 90,412 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was 7 (2024: 7). The average number of full-time equivalent employees during the year is analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Management & Admin | 1 | 1 |
| Charitable Activities | 6 | 6 |
| ৄৄৄৄ | ৄৄৄৄ | |
| 7 | 7 | |
| ৶৶৶৶ | ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
12. Tangible fixed assets
| Fixtures and | User defined | |||
|---|---|---|---|---|
| fittings | Equipment | asset | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 April 2024 and 31 March 2025 | 5,700 | 9,399 | 10,767 | 25,866 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Depreciation | ||||
| At 1 April 2024 | 1,306 | 9,193 | 5,624 | 16,123 |
| Charge for the year | 1,425 | 126 | 1,077 | 2,628 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| At 31 March 2025 | 2,731 | 9,319 | 6,701 | 18,751 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Carrying amount | ||||
| At 31 March 2025 | 2,969 | 80 | 4,066 | 7,115 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At 31 March 2024 | 4,394 | 206 | 5,143 | 9,743 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
15
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
| 13. | Debtors | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Prepayments and accrued income | 995 | 1,005 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 14. | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Accruals and deferred income | 480 | 840 | |
| Social security and other taxes | 1,607 | – | |
| Other creditors | 284 | 284 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 2,371 | 1,124 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
15. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,619 (2024: £1,469).
16. Analysis of charitable funds
Unrestricted funds
| At | At 31 March | At 31 March | |||||
|---|---|---|---|---|---|---|---|
| 1 | April 2024 | Income | Expenditure | Transfers | 2025 | ||
| £ | £ | £ | £ | £ | |||
| General funds | 31,352 | 87,750 | (111,226) | – | 7,876 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| At | At | 31 March | |||||
| 1 | April 2023 | Income | Expenditure | Transfers | 2024 | ||
| £ | £ | £ | £ | £ | |||
| General funds | 55,014 | 72,316 | (101,678) | 5,700 | 31,352 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
16
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
16. Analysis of charitable funds (continued)
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | At 31 March | ||||
| 1 April 2024 | Income | Expenditure | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Virgin Money | 10,000 | – | (10,000) | – | – |
| The National Lottery | |||||
| Community Fund | – | 18,533 | (9,266) | – | 9,267 |
| Sir James Knott Trust | – | 15,000 | (6,250) | – | 8,750 |
| The Rothley Trust | – | 600 | (600) | – | – |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 10,000 | 34,133 | (26,116) | – | 18,017 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At | At 31 March | ||||
| 1 April 2023 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Ballinger Trust | – | 20,000 | (20,000) | – | – |
| Household Support | – | 3,597 | (3,597) | – | – |
| Virgin Money | – | 20,000 | (10,000) | – | 10,000 |
| Holiday Hunger Fund | – | 6,650 | (6,650) | – | – |
| Thirteen Group - Fence | 5,700 | – | – | (5,700) | – |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 5,700 | 50,247 | (40,247) | (5,700) | 10,000 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
17
Kilmarnock Road Children and Young People Family Resource Centre Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
17. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 7,115 | – | 7,115 |
| Current assets | 3,132 | 18,017 | 21,149 |
| Creditors less than 1 year | (2,371) | – | (2,371) |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net assets | 7,876 | 18,017 | 25,893 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 9,743 | – | 9,743 |
| Current assets | 22,733 | 10,000 | 32,733 |
| Creditors less than 1 year | (1,124) | – | (1,124) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net assets | 31,352 | 10,000 | 41,352 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
18