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2025-06-30-accounts

Charity registration number 1171390

Company registration number 10213452 (England and Wales)

DUNSTON ACTIVITY CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

DUNSTON ACTIVITY CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs Pauline Brown Mr C R Lowe Mrs Joyce Forster Mr E Nichols M J Carlin Mr Nathan Brown Charity number 1171390 Company number 10213452 Registered office 33 Whickham Highway Dunston Hill Gateshead NE11 9QJ Independent examiner Gunnell & Chambers Accountants Limited 8 Fellside Road Whickham Newcastle Upon Tyne NE16 4AL

DUNSTON ACTIVITY CENTRE

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14

DUNSTON ACTIVITY CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Act 2011, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)".

Objectives and activities

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

DUNSTON ACTIVITY CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance

Significant activities and achievements against objectives

DUNSTON ACTIVITY CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

In times when a general, nationwide rise in prices has effectively increased the cost of living for local residents, our concern as Trustees of Dunston Activity Centre has been three fold …

  1. To further decrease expenditure on fuel and staffing so as to …

  2. …maintain and increase the availability of free or low-priced activities, events and services for people of all ages in our community.

  3. To achieve the above without reducing present levels of paid staff.

To bring down overhead costs, Trustees have given much time to researching and negotiating better fuel contracts for electricity and gas. As a result, Light & HThis saving helped significantly in maintaining affordable prices for our services to the community and resisting the need to increase them.

Rather than reducing staff who provided subsidised, wholesome food for many in our community, we enhanced this service by helping a key worker to become self-employed. To facilitate this, we provided free room hire and furniture for the café area and made no charge either for the use and maintenance of kitchen equipment or significant fuel costs. We also assisted this person in promoting the café and in preparing a business plan to secure funding. As a result, direct staffing costs were reduced by 27%. This meant that the café still provided quality, subsidised food for increasing numbers in our community and became an established social meeting point. A home delivery service was also trialled.

Moreover, by attracting more local volunteers, we also significantly reduced our annual expenditure by 20%. This allowed us, not only to maintain free-of-charge services for adults but to extend our programme of free activities for children and young people. For example, we continue to provide free space and facilities for the elderly, bereaved, depressed and lonely referred to us by local medical centres. Consequently, our Companions’ Club goes from strength-to-strength attracting more than 40 residents a week over the last year and even more to popular musical buffets where the entertainment was provided by local singers, comedians and musicians. . Our weekly, low-cost Tea Dance and Line Dancing sessions were well established.

We were pleased to offer warm, social space to local folk of all ages through our welcoming, volunteer-run library, our attractive Concourse Café and computer suite. Most of this is free or much subsidised. Because of this, Dunston Activity Centre was at the heart of ‘drop-in’ community life for increasing numbers of people. Spontaneously, our sensitive staff and trustees were alive to the needs of young and old dropping in. Even at hectic times, every effort was made to help anyone manifesting low mood or asking for specific assistance. One eighteen year-old woman receiving help with depression and suicide issues described the Centre as her ‘safe place’. A 14 year-old student, clearly unwell and upset, who had missed her transport to comprehensive school,was freely taxi-ed there. A recovering alcoholic who needed emotional support and a listening ear, spoke highly of the kindness of our reception staff. Such instances – and there are many – show that the Centre has become a caring hub for vulnerable residents.

Our free or subsidised services for children aged 6 to 10 and young people aged 11 to 15 attracted many over the last year. Accompanying parents increasingly socialised in our Concourse Café whilst waiting for their children. We now have three sessions of free football training and games in our Sports Hall for 70 young people a week and a weekly session that combines art & craft, recreational games, team building and adventure play on our giant soft play and inflatables. Over the year, these two-hour sessions have attracted between 45 to 80 children a week. With the agreement and support of parents, we encourage sound community values such as ‘doing to others as you would have them do to you’, respecting parents, teachers, the elderly, the local environment and each other. The importance of harmonious relationships in our community was emphasised.

As stated earlier, our policy was not to hike prices in line with rising costs but to maintain them at current levels. Hence, gym membership, party prices and room hire charges remained unchanged. Indeed, to encourage attendance at family fun days totalling nine hours of entertainment a week during school holidays, we decided to reduce admission charges by 17% from £7 to £6.

We believe the measures referred to above clearly evidenced our dedication to meeting the needs of local residents of all ages.

DUNSTON ACTIVITY CENTRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Financial review

Because we increased the range of parties and extended weekend availability in line with community demand, the Centre continues to be a party ‘capital’ for Dunston and the surrounding Gateshead and Newcastle communities. In addition, by maintaining prices for another year, our community gym continues to attract local folk of all ages. As part of our forward planning to further encourage physical and mental wellbeing, we have invested £15,000 in renewing cardio-vascular gym equipment – three new treadmills, three upright bikes and one cross trainer. We have also enhanced the attractiveness of our multi-purpose, indoor soft play and inflatable area by purchasing a hugely popular giant slide. A water feature can be affixed to this slide for outdoor entertainment whenever summer weather allows.

We have also invested in employing a staff member to raise funding bids for various projects and used skilled and talented local volunteers to help us with the upgrading of our sound system and projection equipment, maintenance of our machines, the beautifying of our garden areas, the creation of A0 promotional posters and the leading of UV party activities for children and young people.

Major risks

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Charity is a company limited by guarantee.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs Pauline Brown

Mr C R Lowe

Mrs Joyce Forster Mr E Nichols M J Carlin Mr Nathan Brown

Recruitment and appointment of trustees

New trustees may be appointed by a resolution passed at a special meeting of the trustees, or by statutory powers.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The Trustees' report was approved by the Board of Trustees.

Mrs Pauline Brown Trustee

Mrs Joyce Forster Trustee

9 January 2026

DUNSTON ACTIVITY CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNSTON ACTIVITY CENTRE

I report to the Trustees on my examination of the financial statements of Dunston Activity Centre (the Charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the Trustees of the Charity (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 financial statements of the Charity 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 financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

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 financial statements to be reached.

Gunnell & Chambers Accountants Limited

8 Fellside Road Whickham Newcastle Upon Tyne NE16 4AL

Dated: 9 January 2026

DUNSTON ACTIVITY CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 80,347 142,761
Charitable activities 4 153,062 167,215
Investments 5 249 44
Total income 233,658 310,020
Expenditure on:
Charitable activities 6 232,868 289,660
Total expenditure 232,868 289,660
Net income and movement in funds 790 20,360
Reconciliation of funds:
Fund balances at 1 July 2024 23,411 3,051
Fund balances at 30 June 2025 24,201 23,411

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DUNSTON ACTIVITY CENTRE

BALANCE SHEET

AS AT 30 JUNE 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 10 53,457 54,806
Current assets
Debtors 11 7,221 3,967
Cash at bank and in hand 46,720 47,835
53,941 51,802
Creditors: amounts falling due within 12
one year (83,197) (83,197)
Net current liabilities (29,256) (31,395)
Total assets less current liabilities 24,201 23,411
Net assets excluding pension liability 24,201 23,411
The funds of the Charity
Unrestricted funds 24,201 23,411
24,201 23,411

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 9 January 2026

Mrs Pauline Brown Mrs Joyce Forster Trustee Trustee

Company registration number 10213452 (England and Wales)

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

Dunston Activity Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is 33 Whickham Highway, Dunston Hill, Gateshead, NE11 9QJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with FRS102, the Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 15% reducing balance Fixtures and fittings 15% reducing balance Computers 15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 4,156 13,472
Grants receivable 39,517 82,289
Membership fees 36,674 47,000
80,347 142,761

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income #ac989
Charitable rental income 124,612 112,215
Income #ac995
Sales of services by beneficiaries 28,450 55,000
153,062 167,215

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 249 44

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

6 Expenditure on charitable activities

Expenditure Expenditure
2025 2024
£ £
Direct costs
Cafe expenses 15,028 31,424
Leisure assistants 96,078 131,969
Rates and water 8,063 8,346
Light and heat 52,287 67,010
Repairs and maintenance 28,209 23,650
Insurance 10,713 10,313
Cleaning 3,298 2,163
Telephone 1,724 1,675
Stationery and printing 1,821 927
Depreciation 9,580 8,841
General expenses 4,232 1,488
Bank charges 731 894
Other charitable expenditure 1,104 960
232,868 289,660
Analysis by fund
Unrestricted funds 232,868 289,660

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

8 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
7 9

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

10
Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
Computers
£
£
£
Cost
At 1 July 2024
37,672
41,175
23,481
Additions
4,558
-
3,673
At 30 June 2025
42,230
41,175
27,154
Depreciation and impairment
At 1 July 2024
24,969
13,493
9,061
Depreciation charged in the year
1,905
4,152
3,522
At 30 June 2025
26,874
17,645
12,583
Carrying amount
At 30 June 2025
15,356
23,530
14,571
At 30 June 2024
12,704
27,682
14,420		 Total
£
102,328
8,231
110,559
47,523
9,579
57,102
53,457
54,806
11
Debtors
Amounts falling due within one year:
Trade debtors
12
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 2025
£
7,221
2025
£
82,189
1,008
83,197		 2024
£
3,967
2024
£
82,189
1,008
83,197

DUNSTON ACTIVITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2024
Incoming
resources
Resources
expended
At
£
£
£
General funds
23,411
233,658
(232,868)
Previous year:
At 1 July 2023
Incoming
resources
Resources
expended
At
£
£
£
General funds
3,051
310,020
(289,660)		 30 June
2025
£
24,201
30 June
2024
£
23,411

14 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).