CHARITY REGISTRATION NUMBER: 1173465
Blackhall Community Association CIO Unaudited Financial Statements
31 December 2025
TREMAINE
Chartered accountants 19 Tremaine Close Hartlepool TS27 3LE
Blackhall Community Association CIO
Financial Statements
Year ended 31 December 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities | 6 |
| Statement of financial position | 7 |
| Statement of cash flows | 8 |
| Notes to the financial statements | 9 |
Blackhall Community Association CIO
Trustees' Annual Report
Year ended 31 December 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.
Reference and administrative details
Registered charity name Blackhall Community Association CIO Charity registration number 1173465 Principal office Blackhall Community Centre Hesleden Road Blackhall TS27 4LG The trustees K Johnson C L Scott R Waite J Linford V Owens J Appleton B Ord Independent examiner Julie Todd Tremaine Chartered Certified Accountant 19 Tremaine Close Hartlepool TS27 3LE
Structure, governance and management
The charity is registered with the Charity Commission of England & Wales as a CIO Foundation, registered on 19 June 2017.
The charity was formerly known as "The Blackhall Community Association" an unincorporated charity with a governing constitution adopted on 19 November 1987 (as amended 9 December 2006) registered with the Charity Commission of England and Wales, registration number 700295.
The CIO was formerly adopted by the trustees on 25 July 2025 and all assets and liabilities of "The Blackhall Community Association" (the former charity) were transferred to the new CIO with the charity continuing as normal but under the new name of "Blackhall Community Association".
The Centre Manager and other trustee members take responsibility for the induction of new Trustee Board Members and this induction process can include provision of written background information, meetings with other staff members, one to one meetings and the provision of regular reports on the work of the organisation.
1
Blackhall Community Association CIO
Trustees' Annual Report (continued)
Year ended 31 December 2025
Objectives and activities
The Charity's overall objective is to further or benefit the residents of Blackhall and the surrounding area, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of of life for the residents.
In furtherance of these objects but not otherwise, the trustees shall have power to:
Establish or secure the establishment of a community centre and to maintain or manage co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.
Public Benefit
In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit at our trustee meetings. Due to our enhanced facilities we were better able to serve the local community. Recreation and leisure time facilities have been enhanced with the introduction of gym facilities and increased room capacity catered for local interest groups.
User-led, responsive, passionate organisations whose service model is generally building-based, providing safe, welcoming spaces for face-to-face work with individuals and groups from all sections of the community. It is "a community hub not community centre" model in which partnership working maximises limited resources and volunteers are instrumental. Key objectives include tackling mental health issues, social isolation, financial and benefits exclusion and connecting people to promote community cohesion and contribute to positive attitudinal/behavioural change.
2
Blackhall Community Association CIO
Trustees' Annual Report (continued)
Year ended 31 December 2025
Achievements and performance
2025 - We secured Money form UKSPF to refurb the centre - With New fire doors and external doors, flooring carpet and Solar panels
We became a digital hub and part of the energiser hub system.
Durham Energy Council launched their project from the centre
We finally secured our charity status as a CIO after many hours of legal toil.
We worked with Sunderland University and had a Young apprentice with us for 18 months
Our community Mural looks great and was a huge joint effort from all the community.
Plans we had for the future
To increase footfall and capacity and combat the energy crisis
Plans for the future 2026 onwards
-
Instal Air sourced heat pumps
-
Work with New partners across the Country with the support of Durham University
-
Create and Launch our Energy Manifesto.
3
Blackhall Community Association CIO
Trustees' Annual Report (continued)
Year ended 31 December 2025
Financial review
The association has a reserve policy which is kept under review and which currently seeks to maintain a minimum level of reserves of approximately 3 months running costs. The Trustee Board recommends that the policy on reserves be reviewed annually in order to take into account the forward operating costs of the organisation.
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems are in place to mitigate our exposure to the major risks. Trustees are actively seeking new sources of funding to continue future activities.
The association received funding from a number of organisations during 2025, details of the individual funders can be found in note 4 to the accounts.
The Statement of Financial Activities for the year is set out on page 6 of the financial statements.
The unrestricted reserves of the charity at 31 December 2025 amounted to a £219,921 (2024 - £42,625) of which free reserves (that is those not tied up in fixed assets) amount to £3,913 (2024 - £6,823).
The trustees' annual report was approved on 29 June 2026 and signed on behalf of the board of trustees by:
K Johnson Trustee
4
Blackhall Community Association CIO
Independent Examiner's Report to the Trustees of Blackhall Community Association CIO
Year ended 31 December 2025
I report to the trustees on my examination of the financial statements of Blackhall Community Association CIO ('the charity') for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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
5
Blackhall Community Association CIO
Statement of Financial Activities
Year ended 31 December 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 3,899 | 119,849 | 123,748 | 161,277 |
| Charitable activities | 5 | 81,758 | – | 81,758 | 77,248 |
| Other trading activities | 6 | 47,950 | – | 47,950 | 34,654 |
|
|
|
|
||
| Total income | 133,607 | 119,849 | 253,456 | 273,179 | |
|
|
|
|
||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of other trading activities | 7 | 15,705 | – | 15,705 | 7,999 |
| Expenditure on charitable activities | 8 | 145,723 | 139,831 | 285,554 | 239,169 |
|
|
|
|
||
| Total expenditure | 161,428 | 139,831 | 301,259 | 247,168 | |
|
|
|
|
||
|
|
|
|
||
| Net (expenditure)/income | (27,821) | (19,982) | (47,803) | 26,011 | |
|
|
|
|
||
| Transfers between funds | 205,117 | (205,117) | – | – | |
|
|
|
|
||
| Net movement in funds | 177,296 | (225,099) | (47,803) | 26,011 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 42,625 | 225,099 | 267,724 | 241,713 | |
|
|
|
|
||
| Total funds carried forward | 219,921 | – | 219,921 | 267,724 | |
|
|
|
|
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 19 form part of these financial statements.
6
Blackhall Community Association CIO
Statement of Financial Position
31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 13 | 216,008 | 193,941 |
| Current assets | |||
| Debtors | 14 | 5,741 | 9,574 |
| Cash at bank and in hand | 2,030 | 81,008 | |
|
|
||
| 7,771 | 90,582 | ||
| Creditors: amounts falling due within one year | 15 | 3,858 | 16,799 |
|
|
||
| Net current assets | 3,913 | 73,783 | |
|
|
||
| Total assets less current liabilities | 219,921 | 267,724 | |
|
|
||
| Net assets | 219,921 | 267,724 | |
|
|
||
| Funds of the charity | |||
| Restricted funds | – | 225,099 | |
| Unrestricted funds | 219,921 | 42,625 | |
|
|
||
| Total charity funds | 17 | 219,921 | 267,724 |
|
|
These financial statements were approved by the board of trustees and authorised for issue on 29 June 2026, and are signed on behalf of the board by:
K Johnson Trustee
The notes on pages 9 to 19 form part of these financial statements.
7
Blackhall Community Association CIO
Statement of Cash Flows
Year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities | ||
| Net (expenditure)/income | (47,803) | 26,011 |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 19,504 | 18,003 |
| Changes in: | ||
| Trade and other debtors | 3,833 | (8,006) |
| Trade and other creditors | (12,941) | 6,175 |
|
|
|
| Cash generated from operations | (37,407) | 42,183 |
|
|
|
| Net cash (used in)/from operating activities | (37,407) | 42,183 |
|
|
|
| Cash flows from investing activities | ||
| Purchase of tangible assets | (41,571) | – |
|
|
|
| Net cash used in investing activities | (41,571) | – |
|
|
|
| Net (decrease)/increase in cash and cash equivalents | (78,978) | 42,183 |
| Cash and cash equivalents at beginning of year | 81,008 | 38,825 |
|
|
|
| Cash and cash equivalents at end of year | 2,030 | 81,008 |
|
|
The notes on pages 9 to 19 form part of these financial statements.
8
Blackhall Community Association CIO
Notes to the Financial Statements
Year ended 31 December 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Blackhall Community Centre, Hesleden Road, Blackhall, TS27 4LG.
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 Charities Act 2011.
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
Blackhall Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 December 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.
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.
10
Blackhall Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 December 2025
3. Accounting policies (continued)
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:
Freehold property - 2% straight line Plant and machinery - 10% straight line Equipment - 25% 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. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 3,132 | – | 3,132 |
| Grants | |||
| Durham County Action | – | 4,765 | 4,765 |
| Durham County Council | – | 6,000 | 6,000 |
| Durham Energy DEC | 767 | – | 767 |
| Durham County Council - Digital Hub | – | 13,765 | 13,765 |
| Durham County Council - UKSPF | – | 17,479 | 17,479 |
| Durham County Council - Restoration | – | 24,500 | 24,500 |
| County Durham Community Foundation | – | 500 | 500 |
| Virgin Money | – | 10,000 | 10,000 |
| East Durham Trust | – | 2,900 | 2,900 |
| Henry Smith Charity | – | 39,940 | 39,940 |
|
|
|
|
| 3,899 | 119,849 | 123,748 | |
|
|
|
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ |
11
Blackhall Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 December 2025
4. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 6,851 | – | 6,851 |
| Bar Donation | 7,971 | – | 7,971 |
| Grants | |||
| Durham County Action | – | 9,139 | 9,139 |
| Durham County Council | – | 37,908 | 37,908 |
| County Durham Community Foundation | – | 5,000 | 5,000 |
| Arts Council England | – | 8,496 | 8,496 |
| Virgin Money | – | 10,000 | 10,000 |
| East Durham Trust | – | 3,912 | 3,912 |
| Coalfields Regeneration Trust | – | 2,000 | 2,000 |
| Henry Smith Charity | – | 70,000 | 70,000 |
|
|
|
|
| 14,822 | 146,455 | 161,277 | |
|
|
|
|
| Charitable activities | |||
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Fundraising & Events | 26,718 | – | 26,718 |
| PCP Contract | 8,491 | – | 8,491 |
| Room hire | 43,529 | – | 43,529 |
| Membership & subscriptions | 222 | – | 222 |
| Management fees | 825 | – | 825 |
| Other | 1,787 | – | 1,787 |
| Darts | 186 | – | 186 |
|
|
|
|
| 81,758 | – | 81,758 | |
|
|
|
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Fundraising & Events | 12,810 | 1,338 | 14,148 |
| PCP Contract | 13,824 | – | 13,824 |
| Room hire | 47,287 | – | 47,287 |
| Membership & subscriptions | 160 | – | 160 |
| Management fees | 944 | – | 944 |
| Other | 885 | – | 885 |
|
|
|
|
| 75,910 | 1,338 | 77,248 | |
|
|
|
5. Charitable activities
12
Blackhall Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 December 2025
6. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Bar | 19,954 | 19,954 | – | – |
| Fitness Suite | 4,830 | 4,830 | 5,650 | 5,650 |
| Commercial Kitchen | 19,403 | 19,403 | 15,791 | 15,791 |
| Recycle | 572 | 572 | 848 | 848 |
| Choir | 2,394 | 2,394 | 12,201 | 12,201 |
| Lawn mower storage | 487 | 487 | – | – |
| Admin services | 310 | 310 | 164 | 164 |
|
|
|
|
|
| 47,950 | 47,950 | 34,654 | 34,654 | |
|
|
|
|
|
| Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Commercial Kitchen | 9,479 | 9,479 | 7,999 | 7,999 |
| Bar | 6,226 | 6,226 | – | – |
|
|
|
|
|
| 15,705 | 15,705 | 7,999 | 7,999 | |
|
|
|
|
7. Costs of other trading activities
13
Notes to the Financial Statements (continued)
Blackhall Community Association CIO
Year ended 31 December 2025
8. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| General fund | 145,723 | – | 145,723 | |
| Henry Smith Foundation | – | 74,940 | 74,940 | |
| East Durham Trust | – | 385 | 385 | |
| Digital Hub | – | 7,333 | 7,333 | |
| Cree Project | – | 2,000 | 2,000 | |
| Building Refurbishment | – | 4,920 | 4,920 | |
| UKSPF | – | 25,804 | 25,804 | |
| Virgin Money | – | 10,000 | 10,000 | |
| Arts Council England - Refurbishment | – | 8,496 | 8,496 | |
| Durham County Action - Smoking | – | 639 | 639 | |
| Co Durham Community Foundation - Apprentice | – | 500 | 500 | |
| Durham County Action - SEED | – | 4,814 | 4,814 | |
|
|
|
||
| 145,723 | 139,831 | 285,554 | ||
|
|
|
||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| General fund | 114,907 | – | 114,907 | |
| Henry Smith Foundation | – | 70,000 | 70,000 | |
| Cree Project | – | 6,000 | 6,000 | |
| Building Refurbishment | – | 4,920 | 4,920 | |
| Community in Unity | – | 200 | 200 | |
| Flower Show | – | 1,347 | 1,347 | |
| UKSPF | – | 12,944 | 12,944 | |
| Virgin Money | – | 10,000 | 10,000 | |
| Durham County Action - Smoking | – | 4,639 | 4,639 | |
| Co Durham Community Foundation - Apprentice | – | 7,000 | 7,000 | |
| Power To Change | – | 3,500 | 3,500 | |
| No More Nowt | – | 3,712 | 3,712 | |
|
|
|
||
| 114,907 | 124,262 | 239,169 | ||
|
|
|
||
| 9. | Net (expenditure)/income | |||
| Net (expenditure)/income is stated after charging/(crediting): | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 19,504 |
18,003 |
14
Blackhall Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 December 2025
10. Independent examination fees
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 300 | 300 |
|
|
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 145,531 | 108,203 |
| Social security costs | 2,655 | 2,066 |
| Employer contributions to pension plans | 2,319 | 1,924 |
|
|
|
| 150,505 | 112,193 | |
|
|
The average head count of employees during the year was 8 (2024: 7). The average number of full-time equivalent employees during the year is analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Management & administration | 2 | 2 |
| Charitable activities | 6 | 5 |
|
|
|
| 8 | 7 | |
|
|
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees; or
15
Notes to the Financial Statements (continued)
Blackhall Community Association CIO
Year ended 31 December 2025
13. Tangible fixed assets
| Freehold | Plant and | ||||
|---|---|---|---|---|---|
| property | machinery | Equipment | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 January 2025 | 305,629 | – | 94,667 | 400,296 | |
| Additions | – | 25,000 | 16,571 | 41,571 | |
|
|
|
|
||
| At 31 December 2025 | 305,629 | 25,000 | 111,238 | 441,867 | |
|
|
|
|
||
| Depreciation | |||||
| At 1 January 2025 | 116,973 | – | 89,382 | 206,355 | |
| Charge for the year | 9,347 | 1,667 | 8,490 | 19,504 | |
|
|
|
|
||
| At 31 December 2025 | 126,320 | 1,667 | 97,872 | 225,859 | |
|
|
|
|
||
| Carrying amount | |||||
| At 31 December 2025 | 179,309 | 23,333 | 13,366 | 216,008 | |
|
|
|
|
||
| At 31 December 2024 | 188,656 | – | 5,285 | 193,941 | |
|
|
|
|
||
| 14. | Debtors | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade debtors | 3,189 | 9,574 | |||
| Other debtors | 2,552 | – | |||
|
|
||||
| 5,741 | 9,574 | ||||
|
|
||||
| 15. | Creditors: amounts falling due within one year | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade creditors | – | 14,551 | |||
| Accruals and deferred income | 300 | 300 | |||
| Social security and other taxes | 1,247 | 1,948 | |||
| Other creditors | 2,311 | – | |||
|
|
||||
| 3,858 | 16,799 | ||||
|
|
16. 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 £2,319 (2024: £1,924).
16
Blackhall Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 December 2025
17. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | ||||||
| At | 1 January | 31 | December | |||
| 2025 | Income | Expenditure | Transfers | 2025 | ||
| £ | £ | £ | £ | £ | ||
| General fund | 31,749 | 118,669 | (152,328) | 57,081 | 55,171 | |
| Country & Western | 1,500 | 4,334 | (2,920) | (1,914) | 1,000 | |
| Drama Panto | – | 8,024 | (3,540) | (2,333) | 2,151 | |
| Choir | 9,376 | 2,394 | (2,530) | (936) | 8,304 | |
| Darts | – | 186 | (110) | – | 76 | |
| Fixed Assets Building | ||||||
| Refurbishment | – | – | – | 153,219 | 153,219 | |
|
|
|
|
|
||
| 42,625 | 133,607 | (161,428) | 205,117 | 219,921 | ||
|
|
|
|
|
||
| At | ||||||
| At | 1 January | 31 | December | |||
| 2024 | Income | Expenditure | Transfers | 2024 | ||
| £ | £ | £ | £ | £ | ||
| General fund | 28,877 | 103,245 | (110,861) | 10,488 | 31,749 | |
| Country & Western | 1,500 | 3,113 | (3,113) | – | 1,500 | |
| Drama Panto | 9,768 | 6,827 | (6,827) | (9,768) | – | |
| Choir | – | 12,201 | (2,105) | (720) | 9,376 | |
|
|
|
|
|
||
| 40,145 | 125,386 | (122,906) | – | 42,625 | ||
|
|
|
|
|
17
Notes to the Financial Statements (continued)
Blackhall Community Association CIO
Year ended 31 December 2025
17. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 January | 31 | December | |||
| 2025 | Income | Expenditure | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Building Refurbishment | 158,139 | – | (4,920) | (153,219) | – |
| Cree Project | – | 6,000 | (2,000) | (4,000) | – |
| Henry Smith Charity | 35,000 | 39,940 | (74,940) | – | – |
| Virgin Money | – | 10,000 | (10,000) | – | – |
| UKSPF | 18,964 | 17,479 | (25,804) | (10,639) | – |
| Co Durham Community | |||||
| Foundation - Apprentice | – | 500 | (500) | – | – |
| Durham County Action - | |||||
| Smoking | – | 4,765 | (639) | (4,126) | – |
| Durham County Action - | |||||
| SEED | 4,500 | – | (4,814) | 314 | – |
| Arts Council England - | |||||
| Refurbishment | 8,496 | – | (8,496) | – | – |
| Digital Hub | – | 13,765 | (7,333) | (6,432) | – |
| DCC Solar Panels | – | 24,500 | – | (24,500) | – |
| East Durham Trust | – | 2,900 | (385) | (2,515) | – |
|
|
|
|
|
|
| 225,099 | 119,849 | (139,831) | (205,117) | – | |
|
|
|
|
|
|
| At | |||||
| At 1 January | 31 | December | |||
| 2024 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Building Refurbishment | 163,059 | – | (4,920) | – | 158,139 |
| Cree Project | – | 6,000 | (6,000) | – | – |
| Flower Show | 9 | 1,338 | (1,347) | – | – |
| Henry Smith Charity | 35,000 | 70,000 | (70,000) | – | 35,000 |
| Virgin Money | – | 10,000 | (10,000) | – | – |
| Community in Unity | – | 200 | (200) | – | – |
| UKSPF | – | 31,908 | (12,944) | – | 18,964 |
| Co Durham Community | |||||
| Foundation - Apprentice | – | 7,000 | (7,000) | – | – |
| East Durham - No More | |||||
| Nowt | – | 3,712 | (3,712) | – | – |
| Durham County Action - | |||||
| Smoking | – | 4,639 | (4,639) | – | – |
| Durham County Action - | |||||
| SEED | – | 4,500 | – | – | 4,500 |
| Arts Council England - | |||||
| Refurbishment | – | 8,496 | – | – | 8,496 |
| Power To Change | 3,500 | – | (3,500) | – | – |
|
|
|
|
|
|
201,568 |
147,793 |
(124,262) |
– |
225,099 |
18
Notes to the Financial Statements (continued)
Blackhall Community Association CIO
Year ended 31 December 2025
17. Analysis of charitable funds (continued)
Transfers between funds represent the following:
| 2025 | 2024 | |
|---|---|---|
| £ | ||
| Transfer of fixed asset additions to general fund | (41,071) | – |
| Management fee | (10,641) | – |
| Contribution from general reserves | 314 | – |
| Transfer of building fund no longer restricted | (153,219) | – |
|
|
|
| Total | (204,617) | – |
|
|
18. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 216,008 | – | 216,008 |
| Current assets | 7,771 | – | 7,771 |
| Creditors less than 1 year | (3,858) | – | (3,858) |
|
|
|
|
| Net assets | 219,921 | – | 219,921 |
|
|
|
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 35,802 | 158,139 | 193,941 |
| Current assets | 23,622 | 66,960 | 90,582 |
| Creditors less than 1 year | (16,799) | – | (16,799) |
|
|
|
|
| Net assets | 42,625 | 225,099 | 267,724 |
|
|
|
19. Analysis of changes in net debt
| At | |||||
|---|---|---|---|---|---|
| At | 1 | Jan 2025 | Cash flows | 31 Dec 2025 | |
| £ | £ | £ | |||
| Cash at bank and in hand | 81,008 |
(78,978) |
2,030 |
19