Yewdale Community Centre Independent Examiners Report to the Trustees of Yewdale Community Centre I report on the accounts of the charty for the year ended 31 st March 2026, which are set out on pages 1-5. This report is n7ade solely to the charity's trustees, as a body, in accordance with s43 of the Charities Act 1993 (for a charity in England and Wales). Respective responsibilitie$ of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounls. The Charity's trustees consider that an audit is not required for this year lunder seclion 43121 of the Charities Act 1993 (the 1993 Act} and Ihal an independent examinatKin is needed. It is my responsibility lo.. Examine the accounts (under section43 {3}lal of the 1993 Actl- To follow the procedures laid down ID the General Directions given by the Charity Commissioners under s4317llb} of the Acl.. and To stale whether particular matters have come to my attention. Basis of independent examiners reporL My examination was carried out in accordance wrth the General Directions given by the Charity Commissioners. An examination included a review of accounting records kept by the charity and a cornparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and the seeking of explanations from you 8S trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in audtt and consequently. I do nol express an audit opinion on the view given by the accounts. Independent examiners sL￿ement In connection wth my examination. no matter has come to my attent￿￿.. 11) which give5 me reasonable cause lo be5ieve thal. in any material respecl, the requirements.. lo keep accounting records in accordance with $41 of the Acl-, and to prepare accounts which accord with accounting records and compty with the accounting requirements of the Act have not been met,. or 12} to which, in my opinion, attention should be drawn in order lo enable proper understanding of the accounts to be reached. Mr. Robert W. Gordon FCA, ATT, FMAAT Briar Lea House, Bramplon Road. Longtown, Carlisle. CA6 5TN Date-. 01 July 2026 Recei tsandPa ments Accounts Name of cha .YeV*1a￿ Community Centre Chari Cornrnk551on re 151ered number 1164301 For the financial ear ended on 31 March 2026 G•n•ral Rostrl¢tsd Funds Total Totsl Funds Restricted utiiitlo$ 2020 2025 Recei Donation5 Activities to further chari '$ ob'e¢tives Aclivilitrs lo enerale funds Investment Income and Interest Sub total Other receipts £ 44.843 £ 103.393 £ 50,519 599 £ 199.355 64,493 £ 103.393 50,519 £ 94,981 £ 104,788 £ 43,468 19,650 £ 219,005 £ 243,573 £ 199.355 19,650 £ 219 005 £ 243,573 Payments Paiments for ..Granls Paid Ch3rit3bl& Ex Support Costs Manaoement & Administration ments enera funds ndrture £ 203.401 21.054 £ 224,4SS £ 208.464 3.024 £ 206.425 2.435 £ 210,899 21,054 £ 227 479 N•t of R•e81 tsIIPa mènts 7.069 1.404 8,473 £ 32,674 Cash funds last year end Transfers Cash ftJnd$ th18 year end £ 50.233 819 £ 42,345 585 819 50,818 £ 18,144 10 £ 50,818 Statemoni of A8sets and L￿NbilItieS at Year End Forlhe fin8roal year ended on 31 M2rch 2026 Gengral Funds Residctod Fund$ Rostri¢t•d Total 2026 Total 2025 likn¢8 Cash Funds Current Wc cuireni 81¢ sil al 10.749 10,749 28.371 35.046 45.795 22.447 50.818 CBS alc CBS alc CBS alc Othèr Monèta A&$èti ash Invè*tm•nt Atti•t• Assgts R8tain•d lor th• chari 'Office eleclnc41 equipm￿1 ",oirice fumrture Kitchen equipment ITa￿e$ & chair8 8 Oyrfn Ui• Notes lormin art of the financial $taten*nts for the ar ènded 31 Marth 2026 1. At¢ountin Polic*$ aiThes8 slal8menls are prepared on a re Is and ments ba5iS. Wth all revènu• and eypenses shown on a cash Ibasis Non-menets assets and liabilit￿$ are Shown as ai ear end b The chari has 6 fund5 SU orted b rants from Cariisk Ci Counc41 and from fundrai51 All bank interest is allocated lo the Gen8ral Fund in Ihe ear In whth Il re￿Ived. No rernuneralion or travel e nses %sBre loan Twstees. & UnreStr￿ted lund8 are donation$. wilhoul further s rants and olher incomin resources receivable or 05e and are availab￿ as eneral lunds enerat8d for the ob"g¢ts of the il R&stricled lund$ are lo be used lor spe¢rfic Purp￿$ as bid do the donor E nditure that meet5 the erilèria Ls -Icharged te the fund, lo￿tiher with a fair alloca110n ol mana emeni and su ort costs The￿ has been no such allocation In these 51atemenls a5 the expgndilure would be n All expendilvre is In¢lvded on a ￿¢£1 Is and Pa men1$ b8$$ aThJ Is gullined when there Is an obligalion loEax for IFk• ex endilure. All costs have been direLXI 8ttnbutod 10 one ol Ihe funds as e nded in the SOFA The Charil 15 not re&islered for VAT and arxordin ¢x ndilurg 1$ $hgwn ross of iff8covwabl8 VAT. 2. Don8￿0￿8 gnd Gr4ntB General Fund• .Re•trlctsd Funds R￿trIcle￿ Total Total 2025 Utilitl88 Cumberland Coun Councillor Grant Lolle Cumtrjria C C. Cumbria C C.IForuml P12LStheme Coffee 8arlplays¢heme Privat? Oonation5 Admin Roorn Hire Re51ricled Income Unrestricted Incorne Covid Job Retention Scheme Counol 17.4C4) 17,400 17,400 15.983 19.650 1 £ 21,639 38.526 11.460 11.4fj0 44.843 19.650 64N93 94.981 eratin a¢tlvltle$ to furth•r thari s ob'ectives General Funds Restricted Funds Restritted Total 2026 Totsl 2025 Utilities Nurse Incorne Nurs&ry F&&s (Paying) Nurse Earlies Fee Njrse Lunchtime Fee Nurse Cooked Lunch Inc Nurse Uniform £ 101.114 2.157 101,114 2,157 97,464 4,205 2,807 312 122 122 É 103.393 103.393 2 104,788 4. Activityes to enerate lund$ General Funds Restricted Funds Restri¢ied Total 2026 Total 202S Utilitie8 Bo￿$ Coffee Machine Donated GDods Fundra151 Trampoline Recreation Session Trampoline Camp Fitness Social Grou Tuck Shop Iyewtots 1.716 951 100 1.508 37.623 1.716 1,380 103 498 2.560 34.615 902 100 37,623 3.276 1.743 3,276 1.743 2.157 1157 3,410 50.519 43.468 S. Investsnent income ¥nd intorvst Genernl Fund5 Restricted Funds Restricted Totsl 2026 Total 2025 Utilibes Bank Interest Bank Interest 599 336 599 599 336 6. Other income General Funds Restricte¢i Funds Restricted Totsl 2026 Totsl 2025 l uti1ft￿S 7. Gran1$ General Funds Re8tricted Fund8 Restricted Totsl 2026 Total 2025 Grant rnents B. Charitable Ex nditure General Funds Restricted Funds Reslrl¢ted Total 2026 Total 2025 Imp￿St 9.328 É 170.161 3.450 3.304 12,778 173.485 10,981 £ 167,401 Resthcled SalarEs Grants Donations Cenlrel Nu15e Cenlrel Nurse Misc Cenlrel Nurse EouipmÈnt External Servi￿$ Bankin Nursery Expense5 Nursery Equipmenv Re50ur5es Nursery Utilities Trampoline Expenses Phone Foocl Su Stallone 3,223 790 19.931 3.223 3,652 1,256 19,931 1,113 1,058 5,452 1,117 1,865 172 Cleanin 1.884 7.087 7.300 1.380 2.238 1404 5.992 1.798 7.050 7,250 1,865 172 721 2,767 721 2,767 1,633 2,198 £ 203.401 21.054 224 455 £ 208 464 9. Mana emÈnt & Administration Th& mana ement and administration of Ihe Communil A5$0cialion lakes lace in the same buildin as the service5 are delivered and so a proportion of the utility bills and eneral administration ¢osi$ are included below. This ro ortion has been determined as 100/0. Other Identifiable costs are also included below. The mana ement and adminislraliofj of the restricted fund5 are ne General Funds ",Rostricted Fund5 Restricted Total 2026 Totsl 2025 Utilities Irnprest Ener Adminislralion 2,332 692 2,332 692 1,886 549 3.024 3,024 ## **Trustees' Annual Report for the period** Period start date Period end date **Day Month Year Day Month Year From 1st April 2025 To 31st March 2026** Section A Reference and administration details **Charity name** Yewdale Community Association **Other names charity is known by** Yewdale Community Centre **Registered charity number (if any)** 1164301 |**Charity's principal address**|Hutton Way|| |---|---|---| ||Sandsfield Park|| ||Carlisle, Cumbria|| ||**Postcode**|**CA2 7TH**| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Les Tickner|Secretary||| ||Jeanette Whalen|Member of
Management
Committee||| ||David Harper|Trustee||| |||||| |||||| |||||| |||||| |||||| ## **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** ## **Names and addresses of advisers (Optional information)** **Type of adviser Name Address** ## **Name of chief executive or names of senior staff members (Optional information)** **April 2009** **TAR** 1 Stephen Carter-Munro and Ruth Crane – Centre Managers Share ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Type of governing document - (eg. trust deed, constitution) How the charity is constituted > [Constitution (CIO)] Trust - (eg. trust, association, company) Trustee selection methods > (eg. appointed by, elected by) Trustees are selected from Officers and Elected Members of the Management Committee. The Management Committee is selected at the AGM by nomination and simple majority voting. ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: The charity operates under an agreed constitution with Cumberland Council as owners of the property. - policies and procedures adopted for the induction and training of trustees; - training of trustees; The charity operates within a network of local Community - the charity’s organisational Centres. structure and any wider network with which the charity works; - The charity works with several third sector partners as well as other Public Sector organisations. - relationship with any related parties; - trustees’ consideration of major risks and the system The charity uses meetings both face to face and electronic to and procedures to manage address any risks. them. ## **Section C Objectives and activities** To act as a community resource for the benefit of the inhabitants of Yewdale Ward and its neighbourhoods without discrimination or prejudice. To offer, promote and advance facilities that will improve the education, social welfare, recreation and leisure time thus increasing the life conditions **Summary of the objects of the** for the inhabitants. **charity set out in its governing document** To establish, maintain and manage the community centre for the activities promoted by the organisation and its constituent bodies, in the furtherance of the above objectives. **April 2009** **TAR** 2 The organisation has complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the commission. - Parent and Toddler Group - Bowls - Church Group **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** - Soft Play Sessions - Social Group - Knit and Natter - Holiday Club - Diabetes Programme - Intensive Care Support Group - Corporate Meetings and Room Hires - Parties/ Events/ Projects - Brunch Club (Monthly) - Trampoline Rec Sessions - Nursery Term Time (Ofsted Rating – Outstanding) - Country and Western Nights - Trampoline Club - Karate - Chojinkai - Dementia Club ## **Additional details of objectives and activities (Optional information)** The organisation has a dedicated group of volunteers many of whom have been associated with the centre’s activities since it opened in 1992. Without the goodwill and selflessness of those volunteers we would be unable to offer the range of activities that are currently available. You **may choose** to include further statements, where relevant, about: The furtherance of the aims and objectives of the organisation is reliant on income through activities as well as grants. - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. **April 2009** **TAR** 3 Section D Achievements and performance ## **Summary of the main achievements of the charity during the year** Shortly after the buildings were opened a long-term plan was developed with a view to increasing the activities as well as the footprint of the building. The Centre owns and runs its own purpose-built nursery along with an outdoor play area. This has enabled the organisation to increase nursery numbers but also to vastly improve the offer. Ongoing maintenance and repairs through the year included; - A full environmental audit with recommendations for a phased introduction of energy saving measures. - Refurbishment and redecoration of the hall and lounge areas ## Capital Improvements - Thanks to a successful grant application we have installed a cabin which provides extra space for social, community and business events. - We hope to raise the funds to refurbish our toilet facilities - We are optimistic that we can secure additional funding to extent the premises **April 2009** **TAR** 4 ## **Section E Financial review** **Brief statement of the charity’s policy on reserves Details of any funds materially in deficit** Our policy is to maintain sufficient reserves to enable the centre to operate for three months. On top of this we build up a repair and renewal fund to have the capital available to replace key assets. The level of this fund is calculated using accepted write off depreciation timescales. There are no funds materially in deficit. ## **Further financial review details (Optional information)** You **may choose** to include additional information, where relevant about: - additional information, where Our main source of income is derived through charges made relevant about: for user groups, hall hire, membership fees and income from  the charity’s principal food and drink sales. The management committee meets sources of funds (including regularly to monitor financial performance against predicted any fundraising); income and expenditure to adjust costs against actual income. - how expenditure has We also currently receive a grant from Cumberland Council - supported the key objectives of the charity; and actively seek additional funding for specific objectives from - investment policy and the many funding agencies such as Lottery Funding etc. objectives including any We invest where possible but are aware of our role as a ethical investment policy community resource in that we use any capital to provide adopted. services rather than to simply bank all surpluses. ## **Section F Other optional information** The organisation is ambitious and is determined to provide the services that are relevant to the social conditions. We will focus on activities that bring opportunity and hope to the vulnerable members of our community ## **Section G Declaration** ## **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** Jeanette Whalen **Full name(s)** Les Tickner **Position (eg Secretary, Chair,** Secretary Committee Member **etc) Date** 15th July 2026 **April 2009** **TAR** 5