REGISTERED COMPANY NUMBER: CE010564 (England and Wales) REGISTERED CHARITY NUMBER: 1172037
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
FOR
BROOKSIDE CENTRAL CIO
D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB
BROOKSIDE CENTRAL CIO
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 |
BROOKSIDE CENTRAL CIO
REPORT OF THE TRUSTEES for the Year Ended 31st March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of 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
Objectives and aims
To further or benefit the residents of Brookside, Stirchley, Telford, Shropshire and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and this local authorities voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the objective of improving the condition of life for the residents.
In furtherance of these objectives but not otherwise, the trustees and voting members shall have power:
To establish or secure the establishment of a community centre and maintain or manage or cooperate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objectives.
Public benefit
The main activity is undertaken to further our charitable objective for the public benefit.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities Human Resources
Staffing & Leadership
- Transitioned staff: The Brookside Big Local Co-ordinator and the Brookside Big Local Assistant left the company to move on to new opportunities. A new Project Lead was recruited for Brookside Big Local during this financial year. And the Centre Manager increased hours from 30 to 35 weekly.
Volunteer & Community Engagement
-
Continued active community engagement through events like jumble sales, craft stalls, and themed days (e.g., Pokémon Day). - Partnership work: Collaboration with Holmer Lake Primary School (litter picks) and student work experience placements from Telford Park School.
-
Volunteers were recruited throughout this period.
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BROOKSIDE CENTRAL CIO
REPORT OF THE TRUSTEES for the Year Ended 31st March 2025
Operations
Building & Maintenance
-
Ongoing repair issues meant that higher maintenance costs incurred.
-
Lift in Burnside remains broken; grants are being applied for to fix this.
-
Building improvements: Fresh paintwork, outdoor tap installation for planters.
Health & Safety
-
No major incidents reported, regular safety updates in place.
-
Security: Reviewed and considered alternative providers however decision was made to stay with current provider.
Building Usage & Bookings
-
Fluctuating bookings: Community groups leaving (some citing support and maintenance issues), but efforts ongoing to increase regular and new bookings.
-
Special events: Easter promotional café offers; community engagement events held successfully.
-
Challenges: Limited support for community use and inconsistent room availability have impacted bookings.
Strategic & Development Plans
-
Initial strategic plan drafted; further updates pending.
-
Collaboration with Telford & Wrekin Council: Focused on community support, marketing, and increasing room hire.
-
Future initiatives include: asset transfer resolution for Brookside Big Local CIC and planning for building refurbishment grants.
Finance & Funding
Funding & Projects
- Brookside Big Local (BBL) continued to deliver community projects and fund new community groups.
Summary & Outlook
Brookside Community Centre remains a vital hub, despite ongoing building maintenance challenges and fluctuating room bookings. Strategic initiatives focus on building repairs, strengthening community partnerships, and securing sustainable funding. The organisation continues to adapt through staff restructuring, community engagement, and seeking grants for refurbishment. The next steps include resolving asset transfer with Brookside Big Local CIC, implementing building upgrades, and enhancing marketing efforts to boost usage and financial stability.
FINANCIAL REVIEW
Reserves policy
The Charity is funded by grants and there is no certainty what will be received in the future.
To cover for possible short term declines in grants, Trustees try and maintain reserves of at least £70,000 to cover one years expenses.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
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.
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BROOKSIDE CENTRAL CIO
REPORT OF THE TRUSTEES for the Year Ended 31st March 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CE010564 (England and Wales)
Registered Charity number
1172037
Registered office
Brookside Central Community Centre Burford Brookside Telford Shropshire TF3 1LP
Trustees
S Cook I Langford A Blissett L Roberts (appointed 22.10.25) R Talbot (appointed 15.8.25) D Brazier (appointed 14.6.25)
Independent Examiner
Russell Ball FCA D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB
Approved by order of the board of trustees on 12th January 2026 and signed on its behalf by:
S Cook - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROOKSIDE CENTRAL CIO
Independent examiner's report to the trustees of Brookside Central CIO ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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 Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts 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 accounts 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)).
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.
Russell Ball FCA
D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB
12th January 2026
Page 4
BROOKSIDE CENTRAL CIO
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 9,920 Other trading activities 2 59,522 Investment income 3 1,646 Total 71,088 EXPENDITURE ON Charitable activities Maintaing a community centre. 129,856 NET INCOME/(EXPENDITURE) (58,768) RECONCILIATION OF FUNDS Total funds brought forward 89,931 TOTAL FUNDS CARRIED FORWARD 31,163 |
Restricted funds £ 55,334 - - 55,334 75,527 (20,193) 42,819 22,626 |
31.3.25 31.3.24 Total Total funds funds £ £ 65,254 192,342 59,522 50,905 1,646 2,059 126,422 245,306 205,383 233,572 (78,961) 11,734 132,750 121,016 53,789 132,750 |
31.3.25 31.3.24 Total Total funds funds £ £ 65,254 192,342 59,522 50,905 1,646 2,059 126,422 245,306 205,383 233,572 (78,961) 11,734 132,750 121,016 53,789 132,750 |
|---|---|---|---|
| 245,306 | |||
| 233,572 | |||
| 11,734 121,016 |
|||
| 132,750 |
The notes form part of these financial statements
Page 5
BROOKSIDE CENTRAL CIO
BALANCE SHEET 31st March 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 7,484 CURRENT ASSETS Debtors 9 15,799 Cash at bank and in hand 14,511 30,310 CREDITORS Amounts falling due within one year 10 (6,631) NET CURRENT ASSETS 23,679 TOTAL ASSETS LESS CURRENT LIABILITIES 31,163 NET ASSETS 31,163 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 5,143 - 17,483 17,483 - 17,483 22,626 22,626 |
31.3.25 Total funds £ 12,627 15,799 31,994 47,793 (6,631) 41,162 53,789 53,789 31,163 22,626 53,789 |
31.3.24 Total funds £ 17,130 5,943 114,868 120,811 (5,191) 115,620 132,750 132,750 89,931 42,819 132,750 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
BROOKSIDE CENTRAL CIO
BALANCE SHEET - continued 31st March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 12th January 2026 and were signed on its behalf by:
S Cook - Trustee
The notes form part of these financial statements
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BROOKSIDE CENTRAL CIO
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 33% on cost Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Computer equipment - 33% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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BROOKSIDE CENTRAL CIO
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2025
2. OTHER TRADING ACTIVITIES
3.
4.
5.
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Other income | 6,093 | 12,995 |
| Room hire | 53,429 | 37,910 |
| 59,522 | 50,905 | |
| INVESTMENT INCOME | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Deposit account interest | 1,646 | 2,059 |
| NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | ||
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Depreciation - owned assets | 4,503 | 3,269 |
| TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.25 | 31.3.24 | |
|---|---|---|
| Charitable activities | 7 | 6 |
No employees received emoluments in excess of £60,000.
continued...
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BROOKSIDE CENTRAL CIO
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
8.
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 13,275 179,067 Other trading activities 50,905 - Investment income 2,059 - Total 66,239 179,067 EXPENDITURE ON Charitable activities Maintaing a community centre. 62,470 171,102 NET INCOME 3,769 7,965 RECONCILIATION OF FUNDS Total funds brought forward 86,162 34,854 TOTAL FUNDS CARRIED FORWARD 89,931 42,819 TANGIBLE FIXED ASSETS Improvements Fixtures to Plant and and Computer property machinery fittings equipment £ £ £ £ COST At 1st April 2024 and 31st March 2025 10,087 13,037 1,818 7,634 DEPRECIATION At 1st April 2024 6,532 3,437 751 4,726 Charge for year 1,240 1,440 160 1,663 At 31st March 2025 7,772 4,877 911 6,389 NET BOOK VALUE At 31st March 2025 2,315 8,160 907 1,245 At 31st March 2024 3,555 9,600 1,067 2,908 |
Total funds £ 192,342 50,905 2,059 |
|---|---|
| 245,306 | |
| 233,572 | |
| 11,734 121,016 |
|
| 132,750 | |
| Totals £ 32,576 15,446 4,503 19,949 12,627 17,130 |
continued...
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BROOKSIDE CENTRAL CIO
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2025
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Prepayments 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 11. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Eatwell & Breakfast Club Brookside Big Local TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Eatwell & Breakfast Club Brookside Big Local TOTAL FUNDS |
At 1.4.24 £ 89,931 - 42,819 42,819 132,750 Incoming resources £ 71,088 22,615 32,719 55,334 126,422 |
31.3.25 31.3.24 £ £ 13,714 3,329 2,085 2,614 15,799 5,943 31.3.25 31.3.24 £ £ - 255 6,631 4,936 6,631 5,191 Net movement At in funds 31.3.25 £ £ (58,768) 31,163 14,598 14,598 (34,791) 8,028 (20,193) 22,626 (78,961) 53,789 Resources Movement expended in funds £ £ (129,856) (58,768) (8,017) 14,598 (67,510) (34,791) (75,527) (20,193) (205,383) (78,961) |
|---|---|---|
continued...
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BROOKSIDE CENTRAL CIO
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2025
11. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund 86,162 Restricted funds Brookside Big Local 34,854 TOTAL FUNDS 121,016 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 66,239 Restricted funds Brookside Big Local 179,067 TOTAL FUNDS 245,306 A current year 12 months and prior year 12 months combined position is as follows: At 1.4.23 £ Unrestricted funds General fund 86,162 Restricted funds Eatwell & Breakfast Club - Brookside Big Local 34,854 34,854 TOTAL FUNDS 121,016 |
Net movement At in funds 31.3.24 £ £ 3,769 89,931 7,965 42,819 11,734 132,750 Resources Movement expended in funds £ £ (62,470) 3,769 (171,102) 7,965 (233,572) 11,734 Net movement At in funds 31.3.25 £ £ (54,999) 31,163 14,598 14,598 (26,826) 8,028 (12,228) 22,626 (67,227) 53,789 |
At 31.3.24 £ 89,931 42,819 |
|---|---|---|
| 132,750 | ||
| 11,734 | ||
| At 31.3.25 £ 31,163 14,598 8,028 |
||
| 22,626 | ||
| 53,789 |
continued...
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BROOKSIDE CENTRAL CIO
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Eatwell & Breakfast Club Brookside Big Local TOTAL FUNDS |
Incoming resources £ 137,327 22,615 211,786 234,401 371,728 |
Resources Movement expended in funds £ £ (192,326) (54,999) (8,017) 14,598 (238,612) (26,826) (246,629) (12,228) (438,955) (67,227) |
|---|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2025.
13. FUNDS
General Fund
Retained funds are maximized to enable the continuing provision of the charitable activities in the future.
Restricted Funds
Material Grants received for specific purposes are ringed fenced so that the general funds can clearly be identified.
Page 13
BROOKSIDE CENTRAL CIO
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2025
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Local grants | 65,254 | 192,342 |
| Other trading activities | ||
| Other income | 6,093 | 12,995 |
| Room hire | 53,429 | 37,910 |
| 59,522 | 50,905 | |
| Investment income | ||
| Deposit account interest | 1,646 | 2,059 |
| Total incoming resources | 126,422 | 245,306 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 98,908 | 92,998 |
| Pensions | 1,731 | 1,280 |
| Rates and water | 1,375 | 1,228 |
| Insurance | 5,495 | 4,841 |
| Light and heat | 22,309 | 20,806 |
| Telephone | 120 | 147 |
| Postage and stationery | 1,527 | 2,623 |
| Sundries | 4,382 | 6,857 |
| Key holding and lock services | 4,845 | 3,080 |
| Repairs and renewals | 5,789 | 12,667 |
| Alarm and security | 1,052 | 1,686 |
| Subscriptions | 1,355 | 2,963 |
| Waste collection | 3,289 | 5,523 |
| Wellbeing and Breakfast club | 8,024 | - |
| Activities | 39,479 | 72,554 |
| Accountancy | 1,200 | 1,050 |
| Improvements to property | 1,240 | 203 |
| Depreciation - Plant and machinery | 1,440 | 1,274 |
| Depreciation - Fixtures and fittings | 160 | 188 |
| Depreciation - Computer equipment | 1,663 | 1,604 |
| 205,383 | 233,572 | |
| Total resources expended | 205,383 | 233,572 |
| Net (expenditure)/income | (78,961) | 11,734 |
This page does not form part of the statutory financial statements
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