Charity Number 1172370 Registered number CE009799 (England & Wales) WESTWOOD CHRISTIAN CENTRE Report and Accounts for the period ended 31 March 2025
WESTWOOD CHRISTIAN cErRE Report and Accounts for the perlod ended 31 March 2025 Contents Page Trust Information Trustees Report 2to4 Independent Examlner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts 8tolO Detailed Statement of Flnancial Actlvity Ilto12
WESTWOOD CHRISTIAN CENTRE Charity Information for the period ended 31 March 2025 Trustees Rev N. Clews G. Adams J. Keeble A. Greenwood C. Woodall (Chalr) (Treasurer) (Secretary) Address Westwood Christian Centre Westwood Edge Golcar Huddersfleld West Yorkshire HD7 4JY Independent Èxamlner Barry Simmons 13 Myrtle Road Golcar Huddersfield HD7 4EF Bankers HSBC Bank PIC 2 Cloth Hall Street Huddersfleld West Yorkshire HDI 2ES Charlty Number 1172370
WEStWOOD CHRISTIAN CENTRE Trustees Annual Report for the period ended 31 March 2025 The trustees submit their Annual Report and Accounts for the period ended 31st March 2025, which have been prepared in accordance with applicable accounting standards, SORP FRS 102, Accounting and Reporting by Charities. Administrative Details The name of the charity is we500d Chrlstl3n Centre and its registration number is 1172370 The tru5tee5 durin the ear were: Rev N. Clews G. Adams J. Keeble A.Greenwood C. Woodall (Chair) ITreasurerl Isecretaryl Governance The charlty was constituted under the Trust Deed dated 3rd Aprll 2017 New trustees are appointed by the trustees who shall have power to make such appointment by a resolution of a fully constltuted meeting of the trustees. The trustees hold meetin8s regularly during the year and matters are declded by the majorlty of votes of the trustees present at any meeting. Addre55 The address of the principal office of the charity is Westwood Christian Centre, Westwood Edge, Golcar, Huddersfield, HD7 4JY Ob ectives and Activities The objectives of the CIO are the advancement of the Christian faith and Christian education. by the provision of accommodation, seminar, conference and retreatfacilities at Westwood Mission. Golcar. Huddersfield. with the facilities available for the local community to use too. The CIO was registered In April 2017 and took over the activities formerly conducted by Westwood Mission Trust wlth effect from 6th May 2017. The trustees of the Westwood Mission Trust agreed to transfer all property, assets and operations of the Trust to the CIO at their meeting on 6 May 2017 and from that date on all transactions have been recorded in the accounts of the Westwood Christian Centre. The property acquired was appraised by a professional surveyor in June 2017 and the valuation of £500,000 has not been updated since then, but has been used forthese financial statements.
WESTWOOD CHRISTIAN CENTRE Trustees Annual Report (continued) for the period ended 31 March 2025 Achievements and Performance The 2024/25 financial year started well with growing booking revenue. However, in October 2024 there were very few receipts and the charity had to dip into its reserves. With support from our mortgage holder, Charity Bank, we were able to reduce outgoings and through concerted marketing efforts by our warden team, we saw a significant upturn in booking receipts in December, January, and February and finished the financial year in a stronger position. The warden team worked well together during FY24/25 but in February 2025 one of our wardens felt the time was right to move on. We have been delighted to recruit two wardens to add to our team and with four wardens the team has been able to address some of our improvement projects during 2025. We aim to promote Westwood as a place of calm and quiet, for study and retreat as a peaceful sanctuary, and as such are not competing with local hotels or B&B establishments. After severe cost pressure5, the reducing utility costs and lower interest rates have given some relief in 2025, but costs continue to rise. We have reviewed our pricing and aimed to increase bookings by widening our client base, and the trustees believe that due to the wider client base and an increase in bookings, especially for the whole centre at weekends during 2025, the centre remains viable, despite continuing cost pressures. Future Plans and Develo ments Faced with high energy costs and mortgage payments, the trustees have not had the cash available to invest in all of the planned improvements. However, the need to improve energy efficiency and and sustainability remain5 paramount and will be pro8re55ed as quickly as possible. We continue to refurbish rooms as necessary in order to improve the standard of accommodation offered and ensure that it is appropriate to, and safe for, current requirements. Financial Review Full details of the financial transaction5 for the 12 months to 31 March 2025 are contained in the attached accounts. The income for the year on unrestricted funds was £87,439, which was a decrease of 15% compared to the previous 12 months, due partly to the receipt of an insurance payout to cover the cost of repairing damage from a burst pipe in 2024. Cash receipts for bookings increased in 2025 but some of these receipts are for future bookings and are therefore carried forward in these accounts. After deducting expenditure of £87,662, lower than the previous year due to the cost of repairs in 2024 plu5 reductions in utility costs and lower mortgage interest rates, the net result was a deficit taken to unrestricted funds of £223. There were no transactions during the year on restricted funds for our roof appeal which stands at £1,967. Reserves Poli The CIO retains modest cash reserves to meet expenditure as incurred. The trustees are aiming to increase the cash reserves held in order to provide better protection against fluctuations in income or expenditure of the charity, with the objective of holding cash reserves sufficient to cover up to 6 months of operating costs. The cash reserves held at 31 March 2025 were £24,403, with cash expenses in the year of £75,487, this represents just under four months of cover.
WESTWOOD CHRISTIAN CENTRE Trustees Annual Report ( continued) for the period ended 31 March 2025 Risk Mana ement The trustees consider that there are four key risks to the fund Deterioration of the building. Any restriction being placed on the charity's activities; Increased costs of working; Unexpected loss of warden staff. The risk to the building is mitigated by the ongoing maintenance programme and regular inspections by the wardens The Trustees are not aware of any immediate threat from the other risks, but review the situation at each meeting. As at the end of the previous financial year, the major risk facing the centre remains the increase in energy and operating Costs and rising interest rates. Not only will this force up our operating costs, it is likely to reduce the disposable income of many potential guests and reduce our visitor numbers. Statement of Trustees, Res onsibilities Charity law requires the trustees to prepare financial statements for each financial year, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently; Make adjustments and estimates that are reasonable and prudent; State whether appllcable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financlal statements; and Prepare the financial statements on the going concern basis, unless it is not appropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees Report was approved on 31 January 2026 and signed on their behalf by: G Adams Trustee
WESTWOOD OIRISTIAN CENfRE Independent Examlnefs Report to the Trustees of Westwood Christian Centre I report on the accounts of the Trust for the period ended 31st March 2025, whith are set out on pages 6 to 10. Re5pectlve ReSponsi171t1es of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance wlth the requirements of the Charities Act 2011. I report in re5pert of my examinatlon of the Trust's accounts carried out under Section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Direction5 given by the Charity Commission under section 145{5)(bl of the ACL Independent Examlnerfs Statement I have completed my examlnation. I confimi that no materlal matters have come to mv attention in connertion with the examination giving me cause to believe that in any material respect: accountin8 records were not kept in respect of the Trust as required by section 130 of the Act," or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the form and contents of the accounts set out In the Charities (Accounts and Reports) Regulations 2008 other than any requlrement that the accounts 8ive a *rue & fair, vlew whlch is not a matter considered as part of an independent examination. 2) 3) I have no concerns and have come across no other matters In connection wlth the examlnation to whith attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reathed. Barry Simmons Ilcrf i 31st January 2026 13 Myrtle Road, Golcar, Huddersfield, HD7 4EF
WESTWOOD CHRISTIAN CENTRE Financial Activities for the perlod ended 31 March 2025 Unrestricted Restricted Income Income Fund fund 2025 2025 Total Income funds 2025 Unrestricted Restricted Income Income Fund fund 2024 2024 Total Income funds 2024 Notes Income and endowments from: Donations and legacies Investments Charitable activities 6,926 6,926 7,335 7,335 80,513 80,513 95,373 95,373 Totsi 87,439 87,439 102,708 102,708 Expenditure on: Charitable activites Other 87,662 87,662 106,018 106,018 Total 87,662 87,662 106,018 106,018 Net Income/(expenditure) 12231 12231 {3,310) {3,310} Other recognlsed galnsl(losses) Gains on revaluation of fixed assets Net movement in funds (223) (223) (3,310) (3,310) Total funds carried forward 231,956 1,967 233,923 232,179 1,967 234,146
WESTWOOD CHRISTIAN CENTRE Balance Sheet for the for the period ended 31 March 2025 Notes 2025 2024 Fixed Assets Tangible assets 432,902 443,848 Current Assets Cash at bank and in hand Debtors 24,403 85 13,103 2,330 15,433 24,488 Llabillties,. Creditors: Amounts falling due within one year Trade creditors and accruals Deposit received in advance Mortgage 1,470 20,125 9,246 2,143 15,973 7,911 30,841 26,027 Net Current Assets/(Liabilitiesl {6,353) {10,594) Total Assets Less Current Liabilities 426,549 433,254 Credltors.. Amounts falling due in more than one year 192,626 199,108 233,923 234,146 The funds of the charFty Restricted Fund Unrestricted Fund Revaluation Reserve 1,967 6,218 225,738 233.923 1,967 3,643 228,536 234.146 Approved by the Trustees on 31st January 2026 and signed on their behalf by:_ G Adams- Trustee
WESTWOOD CHRISTIAN CENTRE Notes to the Accounts for the for the period ended 31 March 2025 l Accountin Policies Basis of Pre aration The accounts have been prepared in accordance with applicable Accounting Standards, the SORP {FRS 102), Accounting by Charities and the Charities Act 2011. They have been prepared under the historic cost basis of accounting. bl Income and endowments Income and endowments, which comprise donations, fees for use of the premises and bank interest, are reported gross. Donations, which include donated assets at an estimate of their value at the point of donation, are included when receivable. Grants receivable are recognised when due. Ex enditure Expenditure comprise all expenses directly relatin8 to the objects of the charity. When necessary, costs are allocated between direct charitable expenditure, fund raising and management and administration on an equitable basis. d) Fixed Assets All fixed assets are included at revaluation on 311312018 or subsequent cost, less cumulative depreciation. De reciation Depreciation is provided at 2% per annum on buildings and at IO% per annum on other property asset5, such as landscaping, paving, and walls. No depreciation is provided on the value of the land. Depreciation is provided at rates varying from 8% to 20% on a straight line basis on furniture and equipment, based on the estimated useful life. 2 Donations and le acies 2025 2024 Donations and gift aid 6,926 7,335 6,926 7,335 3 Incomin Resources from Charitable Activities Premises use Miscellaneous 80,318 195 83,993 11,380 80,513 95,373
WESTWOOD CHRisfiAN CENTRE Notes to the Accounts for the for the period ended 31 March 2025 4 Charitable Ex enditure Centre Costs 12,175 7,191 22,426 4,778 797 62 2025 Total 12,175 7,191 22,426 4,778 797 62 2024 Total 12,826 15,125 34,822 4,598 884 63 1,904 73 17,334 Costs Depreciation Heat and Lighting Repair5, gardening and cleaning Rent, rates and insurance Advertising and website costs Bank Charges Office costs Office expenses Wages Professional and Legal Mortgage interest 2,135 2,135 36 20,244 36 20,244 17,818 85,527 17,818 87,662 18,389 106,018 2,135 5 Anal sis of Su ort Costs Charitable Activities Governance Total Total Office Costs Independent Examiner 2,135 2,135 1,904 2,135 2,135 1,904 6Tan ible Fixed Assets Freehold Pro ert Fixtures & Furniture Total Total Costs B/fwd At 31 March 2024 (31/03/2023) Additions Disposals At 31 March 2025 (31/03/2024J 496,015 20,830 1,229 516,845 1,229 515,940 905 496,015 22,059 518,074 516,845 Being". Cost Valuation of 31/3/2018 19,635 2,424 19,635 498,439 18,406 498,439 496,015 De reciation B/fwd at 31 March 2024 (31/03/2023) Charge for period Eliminated on disposal At 31 March 2025 (31/03/2024J 59,756 9,900 13,241 2,275 72,997 12,175 60,171 12,826 69,656 15,516 85,172 72,997 NBV b/fwd at start of year 436,259 7,589 443,848 455,769 NBV c/fwd at end of year 426,359 6,543 432,902 443,848
WESTWOOD CHRISTIAN CENTRE Notes to the Accounts for the for the period ended 31 March 2025 7 Creditors: Amounts falling due in more than one year 2025 2024 Mortgage 192,626 199,108 192,626 199,108 A mortgage of £262,220 was taken out on 26th January 2018 with Charity Bank over 20 years. The mortgage is secured against the freehold property. A capital repayment break was agreed with Charity Bank for 4 months December 2024 to March 2025 to allow Westwood Christian Centre to boost its cash reserves, which it has now done. 8 Related Pa Transactions None of the trustees were paid remuneration in 2024125 9Ca ital Commit ents There were no capital commitments at 31st March 2025 io
WESTWOOD CHRISTIAN CENTRE Detailed Statement of Financial Activitles for the perlod ended 31 March 2025 Unrestricted Unrestricted Income Fund 2025 Unrestricted Income Fund 2024 Income Donations Premises Hire Bank Interest Miscellaneous {incl 8OVt grants) 6,926 80,318 195 7,335 83,993 142 11,238 Total 87,439 102,708 Expenditure Water, Heat and Light Wa8es Rent and Rates Repairs and Maintenance Insurance Stationery and Printlng Advertising and Website Costs Telephone and Internet Bank Charges and Interest Hospitality and Gifts Sundry Expenses Cleanin8 Professional fees Independent Examiner's Fee Depreciation Mortgage Interest Total 7,191 20,244 1,299 8,042 3,479 36 797 2,135 62 15,125 17,334 1,959 20,333 2,639 884 1,904 63 73 1,694 12,795 1,215 13,170 12,175 17,818 12,826 18,389 87,662 106,018 Net Income/(Expendlture) {223) (3,310) li
WESTWOOD CHRISTIAN CENTRE Detailed Statement of Financial Actlvltles for the period ended 31 March 2025 Restricted Restricted Income Fund 2025 Restricted Income Fund 2024 Income Donations Total Expenditure Net Income 12