Dipton Community Association Annual Report 2025
Registered Charity Number 1174183
Dipton Community Association
Report of the Trustees for the year ending 31 December 2025
The trustees present their annual report and audited financial statements for the year ending 31 December 2025
Reference and Administration information
Charity Name Dipton Community Association Charity Registration Number 1174183 Registered address Dipton Jubilee Centre Front Street Dipton Co Durham DH99DR
Karen Dodds (Chair) Lorraine Raine (Secretary) Robert Brotherston (Treasurer) Catherine Chirnside Daphne Oliver Graham Sinclair Margaret Anderson Margaret Richardson Veronica Andrews Jill Johnson Heather Hall
Auditors
David Rolfe Agutter Business Services (Dipton) Ltd 2 Coleridge Gardens Dipton Stanley Co Durham DH99LH
Changing to Paul Ryan 6 East FarmCourt Streetgate Sunniside Gateshead NE165HD
Bankers
Santander Pank PLC
Dipton Community Association
Report of the Trustees for the year ending 31 December 2024
Structure, governance and management
Governing document
Governing document Dipton Community Association is constituted as a charitable incorporated organisation with the Charity Commission under charity number 1174183. It is governed by a constitution last updated in 2017.
Organisational structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or any other financial benefits. The trustees meet on a regular basis and are responsible for all of the decisions taken in relation to running Dipton Jubilee Centre. Trustees are appointed at an Annual General Meeting of the charity’s members in accordance with the constitution.
Objectives and activities
The objectives of the charity are set out in the constitution and summarised as follows:
To promote the benefit of the inhabitants of Dipton by providing facilities in the interests of social welfare for recreation and leisure-time occupation, with the objects of improving the conditions of life for the said inhabitants.
To establish or to secure the establishment of a Community Centre, and to maintain and manage such a Centre for activities promoted by the Association in furtherance of the above objective.
Our community centre provides a valuable educational and recreational resource to all in our local community. A wide variety of activities are organised and take place at the centre so local residents could access a wide-range of activities without travelling into town.
I wish to start my report by acknowledging that we have this year changed our auditor half way through the financial year. It is with the heaviest of heart we come to terms with not only the loss of our auditor, but a good friend and huge supporter of the centre. David Rolfe was a great man that always was on hand for help support and guidance not only during our first years as new trustees and beyond. He is a huge miss to us all.
We would also like to thank Paul for stepping in a short notice to help.
This year has seen the centre develop again with the local community need. Our Friday coffee mornings with Margaret continue to be a marvellous success, now alternating with Daphne and Lorraine. Along with our monthly food pop ups and the opening of our new Jubilee Arms bar with our new alcohol licence we are able to provide a new type of venue for our community. The food pop ups are bringing people from neighbouring communities that were unaware of our existence which is wonderful to witness
Funding has been gained this year from Durham Community Action, the application was successful in providing two air source heat pumps, an extension of our solar panels and battery system. Along with installing insulation to the full length of the building to the front. While replacing and repairing all of our internal lights to be more energy efficient.
This year has been extra special as we have the new addition to our weekly timetable of The Bread and Butter Thing, which has been excellent for everyone. Deeply discounted food, delivered and distributed via our volunteers at the centre to anyone that needs it. This is a non-means tested scheme not only to reduce food waste but prevent food poverty.
This has in turn made a wonderful support group of volunteers for the centre, which has been a huge help. These volunteers have made a lovely social group of friends themselves which now plays a huge and vital role to our community.
I am extremely Thankful for yet another year of the hard work from all of our trustees, our caretaker Keith and the support of our users, members and the wider community, 2025 has been yet again another successful year for the charity as we progress from strength to strength.
Financial Review
Principle funding sources
The charity’s primary source of income is from hall hire fees paid by the weekly groups and ad-hoc bookings such as birthday parties and meetings. We have been honoured to host our first two weddings this year and be the venue for a celebration called The festival of lights. The charity also generates income from the fundraising events held at the centre, with our Christmas Fair still being our main event of the year. The charity was successful with their attempt to reduce our gas and electric bills with the award of funding to expand our solar panels and battery system.
Statement of Trustees’ responsibilities
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law.
The law applicable in England and Wales requires charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity for that period.
In preparing the financial statements, the trustees are required to:
Select suitable accounting methods and apply them consistently; Observe the methods and principles in the Charities SORP; Make judgements and estimates that are reasonable and prudent; Prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the governing constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees for the purpose of charity law who served during the year and up to the date this report are set out on page 2.
Approved by the trustees and signed on its behalf:
Karen Dodds (Chair)
Dipton Community Association Financial Statements 2025
Registered Charity Number 1174183
Dipton Community Association Ind4ndent Examiner's Report Year Ending 3tst December 2025 I retM)rt to the trustees on my examinatK)n of the financtal statements of Dipton clMUnty AsslatIon ('the charty,) for the year ended 31 December 2025. Responsibilities and basis of rnport As the charity's trustees, you are respjnsible for the PFEparation of the acccAJnts in acc(dan wtth the reYulrnents of the Charrbes Act 2011 (e Att"). I report in resm of my examinab'on of the Chaiity's Financial Statements carri&l out und tion 145 of the 2011 Act and in carying out my examinati(m, I have fcALoweA all the appltcable Direttions given by the Charty c(xnmissl under SeCtic 145(5)(b) of the Att. Independent examiner's statement I have ccThple1I my examination. I confirm that no materlal matters have ccrne to my attenti( in (DnneCtIc with the examination giving me cause to bdieve that in any material l. Accounting re£ords were not kept in respect of the (harity as uIred by Sl0n 130 of the 2. The financial statements do not accord with those records. (Y 3. The financial statts do not c£*nply with the applicable requirements conming the forrn and content of accounts set out in the Charities (Accounts and Re}rts) Regulations 2008 other than any reqUirnt that the accounts give a 'true and fairf, view whth is not a matt consKlwed as part of an independent eamInati(. I have no COnrn5 and have come across no cther matters In connthn wth the examlnatlon to which attentk)n should be drawn in this rert in order to enable a prer understanding of the &Cnts to be reach1. Signed: 'rvi r 292 Relwdnt Ftofessional Qualification: Fellosy of The Charter8J Instituteof Pubilc ftanand Accountancy Paul L Ryan FCPFA West Bam, 6 East Fami Court, Streetgate, Sunniside, Gateshead, NE16 5HD
| Statement of Financial Activities | Statement of Financial Activities | Statement of Financial Activities | Statement of Financial Activities | ||
|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Income Funds |
Total Funds |
Prior Year Funds |
||
| Note | £ | £ | £ | £ | |
| Incoming resources | 6 | ||||
| Income and endowments from: | |||||
| Donations and legacies | 1,488 | 624 | 2,112 | 32,031 | |
| Charitable activities | 11,245 | 11,245 | 12,761 | ||
| Other tradingactivities | 12,523 | 12,523 | 7,286 | ||
| Investments | 101 | 101 | 128 | ||
| Separate material item of income | - | ||||
| Other | - | ||||
| Total | 25,357 | 624 | 25,981 | 52,206 | |
| Resources expended | 7 | ||||
| Expenditure on: | |||||
| Raisingfunds | 3,926 | 3,926 | 2,042 | ||
| Charitable activities | 19,611 | 1,432 | 21,043 | 15,054 | |
| Separate material item of expense | 21,500 | 21,500 | 10,800 | ||
| Other | - | ||||
| Total | 23,537 | 22,932 | 46,469 | 27,896 | |
| Net income/(expenditure) before investment gains/(losses) | 1,820 | (22,308) | (20,488) | 24,310 | |
| Net gains/(losses) on investments | - | - | - | - | |
| Net income/(expenditure) | 1,820 | (22,308) | (20,488) | 24,310 | |
| Extraordinary items | - | - | - | - | |
| Transfers between funds | (3,134) | 3,134 | - | - | |
| Other recognised gains/(losses): | |||||
| Gains and losses on revaluation of fixed assets for the charity’s own use |
- | - | - | - | |
| Other gains/(losses) | - | - | - | - | |
| Net movement in funds | (1,314) | (19,174) | (20,488) | 24,310 | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 12,268 | 19,538 | 31,806 | 7,496 | |
| Total funds carried forward | 10,954 | 364 | 11,318 | 31,806 |
Statement of Financial Position
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2025 2024
Note £ £
Current Assets
Stock 8 720 -
Debtors 9 698 343
Cash at Bank and in Hand 10,688 31,593
Total Current Assets 12,105 31,936
Liabilities
Creditors: Amounts Falling Due Within One Year 10 787 130
Total Net Assets 11,318 31,806
Funds of the Charity
Unrestricted Funds 10,954 12,268
Restricted Funds 364 19,538
Total Charity Funds 11,318 31,806
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Dipton Community Association
Notes to the Financial Statements
Year Ended 31 December 2023
- Basis of Accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS102.
- Going Concern
There are no material uncertainties about the Charity’s ability to continue.
- 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 future projects or commitments.
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.
4. 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.
5. 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, non-charitable 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.
6. Incoming Resources
| Incoming Resources | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Note | Unrestricted Funds £ |
Restricted Funds £ |
Total Funds £ |
Total Funds £ |
|
| Donations and Legacies | 6 | ||||
| Donations | 1,488 | - | 1,488 | 617 | |
| Grants | - | 624 | 624 | 31,414 | |
| Total Donations and Legacies | 1,488 | 624 | 2,112 | 32,031 | |
| Charitable Activities | |||||
| Hall and Meeting Room Hire | 11,245 | - | 11,245 | 12,761 | |
| Other Trading Activities | |||||
| Coffe Morning | 3,884 | 3,884 | 3,444 | ||
| Jubilee Bar | 2,608 | 2,608 | |||
| Fairs | 4,709 | 4,709 | 3,842 | ||
| Electricity Export | 1,322 | 1,322 | |||
| Total Other Trading Activities | 12,523 | - | 12,523 | 7,286 | |
| Investments | |||||
| Bank Interest | 101 | - | 101 | 128 |
7. Resources Expended
| 2025 | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Note | Unrestricted Funds £ |
Restricted Funds £ |
Total Funds £ |
Total Funds £ |
|
| Resources Expended | 7 | ||||
| Raising Funds | |||||
| Coffee Morning | 823 | 823 | 1,486 | ||
| Event Costs | 1,526 | 1,526 | 556 | ||
| Jubilee Bar | 1,578 | 1,578 | |||
| Total Cost of Raising Funds | 3,926 | - | 3,926 | 2,042 | |
| Charitable Activities | |||||
| Water Rates | 661 | - | 661 | 283 | |
| Insurance | 2,338 | - | 2,338 | 1,943 | |
| Telephony | 419 | - | 419 | 455 | |
| Electricity | 945 | - | 945 | 521 | |
| Gas | 1,762 | - | 1,762 | 1,374 | |
| Cleaning Services | 926 | - | 926 | 872 | |
| Caretaker | 7,430 | - | 7,430 | 5,702 | |
| Audit Fees | - | - | - | 60 | |
| Payroll Costs | - | - | - | 60 | |
| Repairs & Maintenance Health & Safety |
2,137 | - | 2,137 | 343 | |
| - | - | - | 286 | ||
| Postage&Stationery | - | - | - | - | |
| Printing | 453 | - | 453 | 310 | |
| Marketing | 465 | - | 465 | - | |
| General Expenses | 692 | - | 692 | 749 | |
| Licences | 372 | - | 372 | 742 | |
| IT Software | 232 | - | 232 | 141 | |
| Equipment | 780 | 598 | 1,378 | 900 | |
| Room Hire Subsidy | - | 834 | 834 | 312 | |
| Total Cost of Charitable Activities | 19,611 | 1,432 | 21,043 | 15,054 | |
| Separate material item of expense | |||||
| Decking | - | 21,500 | 21,500 | 10,800 |
8. Stock
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Stock | |||
| Jubilee Bar Stock | 8 | 720 | - |
9. Debtors
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2025 2024
Note £ £
Debtors
Accrued Income 9 357 318
Prepaid Expenses 341 26
Total Debtors 698 343
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10. Creditors: Amounts Falling Due Within One Year
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2025 2024
Note £ £
Creditors: Amounts Falling Due Within One Year
Accrued Expenses 10 787 130
11. Staff Costs
2025 2024
Note £ £
Salaries and other Emoluments 11 7,430 5,702
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The average headcount of employees during the year was 1 (2024: 1)
No employee received benefits of more than £60,000 during the year (2024: Nil)
There were no employees who met the definition of “key management personnel” during the year (2024: Nil)
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity was received by the trustees.
No trustee expenses have been incurred.