2025-12-31-accounts - Felling Community Association CIO

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FELLING COMMUNITY ASSOCIATION CIO

REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Charity Number 1173631

FELLING COMMUNITY ASSOCIATION CIO

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 31 December 2025

Contents	Page
Trustees annual report	1 to 6
Independent examiners report	7
Statement of Receipts and Payments	8
Statement of Assets and Liabilities	9
Notes to the financial statements	10 to 14

FELLING COMMUNITY ASSOCIATION CIO TRUSTEES ANNUAL REPORT For the year ended 31 December 2025

The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31 December 2025.

The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association, 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)

1. Objectives and Activities

Aims of the Charity

The aim of Felling Community Association is to provide a welcoming and affordable space through the management of Felling Community Centre, supporting a wide range of social, recreational and educational activities for the local community.

In doing so, the Association works to reduce social isolation, improve wellbeing, and strengthen community connections within the Felling and the surrounding area.

Objectives, strategies and activities for the year

The key objectives for the year were to ensure that Felling Community Centre remained open, accessible, and available for use by the public as required. The Association also aimed to improve the building through targeted investment, including energy efficiency measures, and to diversify the centre’s hire portfolio by attracting a broader range of users and activities.

To achieve these objectives, the Association maintained day-to-day operational management of the centre to ensure it remained available and accessible for community use. Investment was made in refurbishing selected rooms to improve the quality and usability of the activities, alongside the installation of new heating controls to improve energy efficiency and reduce running costs.

To broaden engagement and attract new users, the Association utilised social media and leaflet distribution to promote the centre and its available spaces, helping to raise awareness within the local community and encourage a wider range of bookings.

We expanded our hire portfolio with new groups including a dementia group, Felling Band, NEDES (North East Diversity, Education and Solidarity) and a Women’s Health and Wellbeing Group. Other regular groups that continue to benefit from the spaces we provide include, Foodcycle, Keyring (Autism support group), children’s dance and after school activities, fitness classes, Guide dog puppy training, over 50’s social afternoons and various religious groups.

FELLING COMMUNITY ASSOCIATION CIO TRUSTEES ANNUAL REPORT For the year ended 31 December 2025

2. Public Benefit Statement

The Association benefits the local and wider community by providing accessible and affordable rooms and spaces for hire. Without this provision, many individuals and groups would be unable to carry out their activities.

By offering these facilities at low cost, the Association helps hirers to make effective use of their resources, enabling them to deliver their services more sustainably. In doing so, the centre supports the provision of a range of social, recreational and educational activities, which in turn benefit members of the local community.

3. Contribution by Volunteers

The charity is entirely volunteer led, with no paid staff. The trustees are responsible for both. the governance of the charity and the day-to-day management and operation of Felling Community Centre.

Volunteer contributions include the administration of bookings, oversight and maintenance of the building. The commitment of volunteers enables the charity to operate effectively and to provide low-cost access to community space for local groups and individuals.

Without the contribution of volunteers, the charity would not be able to maintain the level of service currently provided to the community .

4. Achievements and Performance

The charity’s performance during the year can be assessed against its objective of maintaining Felling Community Centre as an open and accessible facility for community use. The centre remained operational throughout the year and did not fail to accommodate hirers due to an inability to open.

The centre was utilised on 340 days of the year, demonstrating a high level of ongoing community use and engagement. This level of activity indicates that the facility continued to function effectively as a resource for social, recreational and educational activities.

Overall, the charity maintained reliable access to the centre for hirers while ensuring that the facilities remained available and fit for purpose.

FELLING COMMUNITY ASSOCIATION CIO TRUSTEES ANNUAL REPORT For the year ended 31 December 2025

5. Financial review

Review of the year

The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.

During the year the Charity had receipts of £30,059 (2024: £38,281) and payments of £27,278 (2024: £25,483). There was an operating surplus of £2,781 (2024: £12,798).

At 31 December 2025 the Charity had net funds of £68,369 (2024: £65,588).

Reserves policy/No reserves reason/Going concern

The Trustees consider the level of reserves, £68,369 (2024: £65,588), prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.

Going Concern

The trustees regularly monitor the financial position of the charity to ensure that it can. continue to operate as a going concern.

The charity maintains cash reserves equivalent to approximately 3.5 years of expenditure, which provides a strong financial buffer against fluctuations in income and unforeseen costs. In addition, many of the charity’s operating costs are variable and would reduce if activity. levels decreased.

If the going concern status were to be threatened, the trustees would take appropriate action. at an early stage. This would include reviewing income and expenditure, reducing nonessential costs, and taking steps to increase income where possible, such as promoting. greater use of the facility or reviewing hire arrangements.

The trustees would also consider the long-term sustainability of the charity and any necessary adjustments to ensure continued operation and the ongoing provision of services to the community.

6. Risk Management

The charity does not currently have a formal standalone risk management policy; however, risk is actively managed through a combination of financial reserves, insurance cover, maintenance of the building, and established health and safety and safeguarding policies. The trustees regularly consider operational and financial risks as part of their oversight of the charity’s activities.

FELLING COMMUNITY ASSOCIATION CIO TRUSTEES ANNUAL REPORT For the year ended 31 December 2025

7. Plans for future periods

The charity’s plans for the next 12 months include continuing to promote awareness of the Community Centre within the local area, with the aim of maintaining and increasing usage. The trustees will continue to diversify the types of hirers and activities hosted, and to maximise the use of the building during quieter periods.

The charity also intends to improve its online presence, including the development and maintenance of its website and increased use of social media, to better communicate with the local community and promote available facilities.

In terms of expenditure, the charity intends to continue investing in energy efficiency and cost-saving measures where appropriate. This includes the potential installation of additional heating controls and consideration of improvements such as upgraded windows, subject to affordability and approval by the trustees.

These plans are intended to support the long-term sustainability of the charity while ensuring the continued availability of the facility for community use.

8. Reference and administrative details of the charity, its trustees and advisors

Registered charity name Felling Community Association CIO Charity number 1173631 Registered office Felling Community Centre Smithburn Road Felling Gateshead NE10 9DT Executive Trustees Karen Llewellyn – Chair Maureen Southern – Secretary David Semmence – Treasurer Diane Semmence Other Trustees David brown Chanel Sexton Joanne Myers Claire Hutchinson

FELLING COMMUNITY ASSOCIATION CIO TRUSTEES ANNUAL REPORT For the year ended 31 December 2025

8. Reference and administrative details of the charity, its trustees and advisors (continued)

Independent Examiner

Doug Maltman FMAAT Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne. NE1 4BX.

Bankers

Llyods Bank Plc. Gateshead.

9. Structure, governance and management

Governing Document

Recruitment and Appointment of the Board

Board Induction and Training

New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:

A briefing by the Chair or Chief Executive
An explanation of roles and responsibilities as a Board Member
Copies of the main charity documents including the Memorandum and Articles of Association and the Financial Statements
Copy of the business plan and most recent evaluation report
Copies of recent board papers including budgets and management accounts
A copy of the Charity Commission publication "How to be an Effective Trustee"
A copy of the governance structure.

10. Related parties

The charity is primarily operated by volunteers and has no paid staff. However, one trustee receives a regular payment in recognition of undertaking significant day-to-day operational duties for the charity.

This arrangement is authorised by the charity’s constitution and has been formally approved by the Board of Trustees. Appropriate procedures are in place to manage any potential conflicts of interest, including the trustee not participating in decisions relating to their remuneration. The arrangement is formally recorded in trustee meeting minutes and is subject to periodic review.

FELLING COMMUNITY ASSOCIATION CIO TRUSTEES ANNUAL REPORT For the year ended 31 December 2025

10. Related parties (continued)

The trustees consider that this arrangement is in the best interests of the charity, as it supports the effective day-to-day operation of Felling Community Centre.

11. Statement of Trustee Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity SORP requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. 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.

Approved by the Trustees on 08.07.2026 and signed on their behalf by:

Karen Llewellyn Chair

FELLING COMMUNITY ASSOCIATION CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 December 2025

I report on the financial statements of Felling Community Association CIO for the year ended 31 December 2025, which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

h examine the accounts under section 145 of the Charities Act,
h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
h to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

h the accounting records were not kept in accordance with section 130 of the Charities Act; or
h the accounts did not accord with the accounting records; or
h the accounts did 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 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.

Doug Maltman FMAAT Fellow Member of the Association of Accountancy Technicians Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 09.07.2026

FELLING COMMUNITY ASSOCIATION CIO

STATEMENT OF RECEIPTS AND PAYMENT

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) For the year ended 31 December 2025

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Receipts from:
Donations and legacies 5 483 - 483 719
Charitable activities
Grants and contracts 6 26,934 - 26,934 35,398
Other trading activities 7 1,807 - 1,807 1,834
Investments 8 835 - 835 331
Total receipts 30,059 - 30,059 38,281
Payments on:
Charitable activities
Operation of the charity 9 27,278 - 27,278 25,483
Total payments 27,278 - 27,278 25,483
Reconciliation of funds
Net of receipts/payments 2,781 - 2,781 12,798
Cash funds brought forward 65,588 - 65,588 52,791
Cash carried forward 68,369 - 68,369 65,588
Notes
----- End of picture text -----

The Receipts and Payments Statement includes all gains and losses recognised in the year. All receipts and payments derive from continuing activities

The notes on pages 10 to 14 form an integral part of these accounts.

FELLING COMMUNITY ASSOCIATION CIO

Charity Number 1173631

STATEMENT OF ASSETS AND LIABILITIES

As at 31 December 2025

Cash funds Cash at bank and in hand 13 Liabilities:amounts falling due within one year 14 Funds of the charity Unrestricted income funds Restricted income funds *Total funds* Notes	Unrestricted Funds £ 68,369	Restricted Funds £ -	Total 2025 £ 68369 360 68,369 - 68,369	Total 2024 £ 65,588 - 65,588 - 65,588

The notes on pages 10 to 14 form an integral part of these accounts.

Secretary These financial statements were approved by the Board on: and are signed on its behalf by: M Southern MBE and are signed on its behalf by: D Semmence Treasurer	06.07.2026

FELLING COMMUNITY ASSOCIATION CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees.

The accounts have been prepared in accordance with 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.

Felling Community Association CIO meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £68,369. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Receipts

3.1 Recognition of receipts

Receipts are recognised when the charity has received the resources, any performance conditions attached to the item(s) of receipt have been met.

3.2 Offsetting

There has been no offsetting of receipts and payments, unless required or permitted by SORP.

3.3 Grants and donations

Receipts from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has received the funds, any performance conditions attached to the grants have been met.

3.4 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.5 Interest receivable

Interest on funds held on deposit is included when received.

FELLING COMMUNITY ASSOCIATION CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

3.6 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Payments on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the payment was incurred.

4.5 Liabilities

The charity has liabilities which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

FELLING COMMUNITY ASSOCIATION CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

Analysis of receipts

5 Donations and legacies 6 Charitable activities 7 Other trading activities Fundraising events 8 Receipts from investments Other Events we run Bank interest Income from activities Grants received Refunds	Unrestricted Funds £ 483 483 26,704 - 230 26,934 1,794 13 1,807 835 835	Restricted Funds £ - - - - - - - - - - -	Total 2025 £ 483 483 26,704 - 230 26,934 1,794 13 1,807 835 835	Total 2024 £ 719 719 27,908 7,490 - 35,398 1,828 6 1,834 331 331

Receipts were £30,059 (2024: £38,281) of which £30,059 was unrestricted or designated (2024: £38,281) and £0 was restricted (2024: £0)

FELLING COMMUNITY ASSOCIATION CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

Analysis of payments on charitable activities

9	*Charitable activities* Direct costs Support costs Events Grant expendituire Publicity Office costs Building expenses Telephone and broadband Utilities Other expenses Professional fees Other fees	Unrestricted Funds £ 83 2,937 59 76 14,236 995 8,018 500 235 139 27,278	Restricted Funds £ - - - - - - - - - - -	Total 2025 £ 83 2,937 59 76 14,236 995 8,018 500 235 139 27,278	Total 2024 £ 105 - 142 554 15,565 1,032 6,277 450 247 1,110 25,483

Payments on charitable activities were £27,276 (2024: £25,483) of which £0 was unrestricted or designated (2024: £25,483) and £0 was restricted (2024: £0)

10 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts	2025 £ 360 360	2024 £ 450 450

11 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

12 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

FELLING COMMUNITY ASSOCIATION CIO

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

13 Cash at bank and in hand

Short term deposits Cash at bank and in hand Cash in hand Accruals Independent examination of accounts Liabilities (payable within 1 year)	2025 £ 28,058 40,181 130 68,369 2025 £ 360 360	2024 £ 27,223 38,264 101 65,588 2024 £ - -

14 Liabilities (payable within 1 year)

15 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

16 Analysis of charitable funds

Analysis of movements in unrestricted funds

Unrestricted funds General unrestricted fund *Totals*	Fund balances brought forward £ 65,588 65,588	Incoming resources £ 30,059 30,059	Resources expended £ ( 27,278 ) ( 27,278 )	Transfers £ - -	Fund balances carried forward £ 68,369 68,369

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

17 Capital commitments

As at 31 December 2025, the charity had no capital commitments (2024 -£nil)