**REGISTERED CHARITY NUMBER: 1180172**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2025**
**for**
**St Joseph's Family Centre**
**St Joseph's Family Centre**
## **Contents of the Financial Statements for the Year Ended 31 December 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|17|
|**Detailed Statement of Financial Activities**|18|to|19|
**St Joseph's Family Centre**
## **Report of the Trustees for the Year Ended 31 December 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 December 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**
The principal objectives of the Charity are:
For the public benefit to alleviate the distress caused by the break-up of families by such means as the trustees may from time to time determine including the provision of child contact services, family mediation, and family counselling to persons living or working in the area of benefit
For the public benefit to support adults and children experiencing, or at risk of experiencing emotional and psychological health problems in the area of benefit by such means as the trustees from time to time determine including the provision of counselling, other psychotherapies and programmes for children suffering loss.
For the public benefit to relieve financial hardship experienced by deprived families and individuals living or working in the area of benefit by such means as the trustees from time to time determine including the provision of essential household equipment, furniture and emergency food parcels.
To strive to reflect, in carrying out its mission, the Christian social teaching that inspires its work.
## **Public benefit**
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities.
## **Volunteers**
St Joseph's Family Centre has a long tradition of volunteer support and Trustees value and are grateful for the contribution they have made and continue to make.
Page 1
**St Joseph's Family Centre**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
Trustees are pleased to report that the contracted services offered by the Family Centre to Merseycare NHS Foundation Trust for children's counselling and Talking Therapies Warrington for adult counselling have continued to perform well against contract requirements. The increased levels of children's counselling activities reported last year continue and we signed a 3-year contract beginning April 2025 that recognises the increased scope of these services.
Adult Counselling also performed strongly with our best ever recovery rate results recorded for the year to April 2025. We are in ongoing discussions with Talking Therapies Warrington and await an updated contract for 2025/26 while they in turn await a new contract from the NHS Integrated Commission Board which could result in changes in future.
The Centre continued its valued role as a child contact centre and supported 25 families in the year with this service. The centre was re-accredited for 3 years by the National Association of Child Contact Centres in 2024.
Welfare services continued to provide support to families throughout the year. Assisted by 52 volunteers, the Christmas campaign was even bigger than the previous year and 343 hampers of food with a value of £21,000 together with £12,700 of supermarket vouchers were delivered to local families. During the school Easter, Summer and Christmas holidays we ran HAF (Holidays and Food) programs in 4 primary schools in Warrington. These are largely funded by Warrington Borough Council for children in receipt of free school meals and provide fun activities and a nutritious meal to children during school holidays. We also took this opportunity to offer food, clothing and toiletries to families using the service and had very strong positive feedback from WBC and the families about the experiences the children had.
Trustees are pleased to report the net income in the year that is reported in these accounts. This was possible due to increased support from Warrington Borough Council for HAF and support from new and existing donors. Trustees remain focused on identifying new sources of funding and support and are grateful for all the donations and support we receive from many generous supporters.
Trustees are grateful to the Centre staff and management for their dedication and hard work throughout the year.
## **FINANCIAL REVIEW**
## **Financial position**
The Statement of Financial Activities for the year is set out on page 7 of the accounts. The board of Trustees report net income of £41,898 (2024 - net income of £59,411). Accumulated funds amount to £582,316 (2024 - £540,418).
## **Investment policy and objectives**
## **Principles of investment policy**
The Charity's funds are to be invested:
a) In a sufficiently liquid form to allow the charity to carry out its purpose effectively and without interruption;
b) In assets which give first priority to the security of the Charity's capital;
c) Which maximise the level of return given a) and b);
d) Where possible, in ethical or socially responsible funds; e) Which minimise counterparty risk.
## **Types of investment**
Investments are to be made only in investment asst types which the Trustees have approved ("Approved Investment Assets").
## **Counterparties**
Investments are to be made only with counterparties, using credit limits approved by the Trustees("Approved Counterparties").
Page 2
**St Joseph's Family Centre**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **FINANCIAL REVIEW**
## **Reserves policy**
Reserves are held to help the Charity operate effectively. The Trustees will keep their reserves policy and the level of reserves held under review. The trustees will also monitor the level of reserves held throughout the year. The Trustees have set a minimum level of reserves for effective medium-term operation at 25% of budgeted annual expenditure, being £100,000 based on the 2026 budget.
The reserves target has been exceeded at the year end as free reserves amount to £372,137 (2024 - £330,240).
## **Going concern**
The Trustees are continually reviewing the operations of the charity and its ability to deliver its objectives. The Trustees have considered the needs of the charity for the next 12 months and the Trustees believe they have the structure and resources to ensure the Charity remains a going concern.
## **FUTURE PLANS**
The Trustees plan to continue responding to the needs of families, children and individuals in the area who require emotional and practical support.
Counselling programs for both Children and Adults remain central to activities and Trustees are pleased to report that a contract to March 2028 is in place for children's counselling. Trustees remain committed to provision of Adult Counselling services but are conscious there could be changes at some point in the future as Talking Therapies Warrington face changes to their own commissioned service contracts.
The Trustees are committed to continuing to provide a Contact Centre so that children can spend time with a non-resident parent in a safe and non-institutional setting. As previously, Trustees continue to monitor increases in complexity surrounding the demands for and nature of this largely unfunded service.
We will continue to maintain stocks of food, toiletries and children's clothing for distribution during the year and are grateful to those individuals and organisations which support us in this work. We will consider future HAF provision as resources and funding allow.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Charity constitution**
St Joseph's Family Centre has been registered with the Charity Commission as a CIO since 2019, having previously operated under the same name since 1968 with the charity number 252126 which transferred it's funds to the CIO in January 2021.
## **Recruitment and appointment of new trustees**
Trustees are appointed by the members of the Charity at its Annual General Meeting (AGM). Vacancies occurring between such meetings may be filled by a resolution of the Board of Trustees. A person appointed in the way, who wishes to continue as a trustee, must offer him/herself for re-appointment at the next AGM.
The minimum number of trustees is 6.
All trustees are skilled to carry out their responsibility, however if further training is identified, it will be provided. The trustees have delegated the day to day running of the Centre to the Centre Manager. The Centre Manager is the key member of staff at the Charity and her responsibilities include strategic planning, the management of business, service provision, staff and premises.
Page 3
**St Joseph's Family Centre**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Key management remuneration**
The Centre Manager is the key member of staff at the Charity and his/her responsibilities include strategic planning, the management of business, service provision, staff and premises.
Total remuneration for this role can be found in the staff costs note.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Board of Trustees have considered the major risks to which the Charity is exposed and have reviewed those risks and established systems and procedures to manage those risks. The Trustees continue to assess the major risks, the largest being the reduction in financial funding, to which the Charity may be exposed relative to strategic, operational, regularity and financial matters.
It is the responsibility of the Board of trustees, with assistance from the Centre Manager, to carry out risk management analysis of the organisation and to take appropriate measures.
It is the responsibility of the Centre Manager to ensure that: a) a Risk Management Officer for the organisation is nominated;
b) effective risk management procedures are in place, applicable to all relevant areas;
c) risk management procedures are reviewed regularly;
d) recommendations arising out of the risk management process are evaluated and, if necessary, implemented;
e) employees and volunteers are aware of all applicable risks and familiar with the organisation's risk management procedure.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1180172
## **Principal address**
9 Museum Street Warrington Cheshire WA1 1JA
## **Trustees**
R A Broadbent Dr E M Diakun R W Hetherington Ms L Hall Ms A Cotter Mrs K H Jackson Dr J P McCarthy L Hughes L E Connor
Page 4
**St Joseph's Family Centre**
## **Report of the Trustees for the Year Ended 31 December 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
## **Bankers**
The Co-operative Bank Plc PO Box 101 1 Ballon Street Manchester M60 4EP
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW
The Charity Bank Limited Fosse House 182 High Street Tonbridge TN9 1BE
Approved by order of the board of trustees on 24 April 2026 and signed on its behalf by:
R A Broadbent - Trustee
Page 5
**Independent Examiner's Report to the Trustees of St Joseph's Family Centre**
## **Independent examiner's report to the trustees of St Joseph's Family Centre**
I report to the charity trustees on my examination of the accounts of St Joseph's Family Centre (the Trust) for the year ended 31 December 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts 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.
Janine Boyo BFP FCA MAAT The Institute of Chartered Accountants in England and Wales
Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
24 April 2026
Page 6
**St Joseph's Family Centre**
## **Statement of Financial Activities for the Year Ended 31 December 2025**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
57,924
**Charitable activities**
5
Family Centre
393,986
Other trading activities
3
595
Investment income
4
9,270
**Total**
461,775
**EXPENDITURE ON**
**Charitable activities**
6
Family Centre
419,877
**NET INCOME**
41,898
**Other recognised gains/(losses)**
Gains on revaluation of fixed assets
-
**Net movement in funds**
41,898
**RECONCILIATION OF FUNDS**
Total funds brought forward
540,418
**TOTAL FUNDS CARRIED FORWARD**
582,316|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-|31.12.25
31.12.24
Total
Total
funds
funds
£
£
57,924
52,804
393,986
375,744
595
2,244
9,270
9,689
461,775
440,481
419,877
381,070
41,898
59,411
-
61,900
41,898
121,311
540,418
419,107
582,316
540,418|
|---|---|---|
The notes form part of these financial statements
Page 7
## **St Joseph's Family Centre**
## **Balance Sheet 31 December 2025**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
11
210,179
**CURRENT ASSETS**
Debtors
12
6,261
Cash at bank and in hand
376,923
383,184
**CREDITORS**
Amounts falling due within one year
13
(11,047)
**NET CURRENT ASSETS**
372,137
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
582,316
**NET ASSETS**
582,316
**FUNDS**
14
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
-
-
-|31.12.25
Total
funds
£
210,179
6,261
376,923
383,184
(11,047)
372,137
582,316
582,316
582,316
582,316|31.12.24
Total
funds
£
210,178
6,505
345,790
352,295
(22,055)
330,240
540,418
540,418
540,418
540,418|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2026 and were signed on its behalf by:
R A Broadbent - Trustee
The notes form part of these financial statements
Page 8
**St Joseph's Family Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
The financial statements are prepared in sterling, which is the functional currency of the CIO.
Monetary amounts in these financial statements are rounded to the nearest £.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Critical accounting judgements and key sources of estimation uncertainty**
In the application of the Charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from those estimates.
The estimates and associated assumptions are reviewed on an on-going basis. Revisions of accounting estimates are recognised in the period in which the estimate is revised where the revision will affect only that period, or in the period of the revision and future periods where the revision affects both current and future periods. No critical accounting estimates and judgements have been made in preparing these financial statements.
## **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.
Income from government grants, whether capital or revenue grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grant have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the Charity has been notified by the executor's intention to make a distribution.
Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition has not been met, then the legacy is disclosed as a contingent asset and disclosed in the notes to the financial statements if material.
## **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.
continued...
Page 9
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Governance costs**
Governance costs are related to the governance of the Charity, such as the production of the financial statements.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - Straight line over 50 years Fixtures and fittings - 33% on cost
Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of the valuation less any subsequent accumulated depreciation, and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.
## **Taxation**
The charity is exempt from 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 charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Financial instruments**
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's statement of financial position when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.
## **Basic financial assets**
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
continued...
Page 10
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
## **Other financial assets**
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.
## **Impairment of financial assets**
Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
## **Derecognition of financial assets**
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
## **Employee benefits**
The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2. DONATIONS AND LEGACIES**
||31.12.25|31.12.24|
|---|---|---|
||£|£|
|Donations|54,349|48,393|
|Gift aid|3,575|4,411|
||57,924|52,804|
||||
continued...
Page 11
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **3. OTHER TRADING ACTIVITIES**
|Fundraising events
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Family Centre
Service level agreement
Family Centre
NACCC - MoJ Grant
Bauer Radio
Feeding Britain
The Neighbourly Foundation
Empowering Communities Fund Bid
Cheshire Police and Crime Commissioner
Cream Global
**6.**
**CHARITABLE ACTIVITIES COSTS**
Family Centre|||31.12.25
£
595
31.12.25
£
9,270
31.12.25
£
12,771
381,215
393,986||31.12.24
£
2,244
31.12.24
£
9,689
31.12.24
£
6,600
369,144
375,744|
|---|---|---|---|---|---|
|||31.12.25
£
2,500
-
5,520
500
1,741
1,760
750
12,771||31.12.24
£
2,500
4,100
-
-
-
-
-
6,600||
||Direct
Costs
£
412,978||Support
costs (see
note 7)
£
6,899||Totals
£
419,877|
continued...
Page 12
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **7. SUPPORT COSTS**
|**SUPPORT COSTS**||||||
|---|---|---|---|---|---|
|||||Governance||
||Management|Finance|Other|costs|Totals|
||£|£|£|£|£|
|Family Centre|1,329|60|1,863|3,647|6,899|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
## **9. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|31.12.25
£
298,773
16,882
6,128
321,783|31.12.24
£
282,949
18,614
5,899
307,462|
|---|---|---|
The average monthly number of employees during the year was as follows:
|Management
Centre staff
Counsellors
Temporary holiday club workers|31.12.25
31.12.24
2
2
5
6
5
6
5
-|
|---|---|
||17
14|
No employees received emoluments in excess of £60,000.
Key management personnel received remuneration and employee benefits totalling £53,305 (2024: £50,075).
continued...
Page 13
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **10. INDEPENDENT EXAMINER'S FEES**
During the year the cost of the Independent Examiners' fee was £1,500 (2024 - £1,639) and accountancy services provided were £2,100 (2024 - £2,100).
## **11. TANGIBLE FIXED ASSETS**
|**COST OR VALUATION**
At 1 January 2025
Additions
Disposals
At 31 December 2025
**DEPRECIATION**
At 1 January 2025
Charge for year
Eliminated on disposal
At 31 December 2025
**NET BOOK VALUE**
At 31 December 2025
At 31 December 2024
Cost or valuation at 31 December 2025 is represented by:
Valuation in 2024
Cost|Long
leasehold
£
206,000
-
-
206,000
-
-
-
-
206,000
206,000
Long
leasehold
£
206,000
-
206,000|Fixtures
and
fittings
£
39,134
1,864
(780)
40,218
34,956
1,863
(780)
36,039
4,179
4,178
Fixtures
and
fittings
£
-
40,218
40,218|Totals
£
245,134
1,864
(780)
246,218
34,956
1,863
(780)
36,039
210,179
210,178
Totals
£
206,000
40,218
246,218|
|---|---|---|---|
Land and buildings with a carrying value of £144,100 were revalued at 29 November 2024 by Purple Bricks Estate Agents, on an existing use open-market value basis. Purple Bricks are not connected to the charity. The valuation was based on recent market transactions on an arm's length basis for similar properties and the capital value was considered to be £206,000. The historical cost of the property is £67,259.
The trustees consider this valuation still reasonable as at 31st December 2025.
continued...
Page 14
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors
Prepayments and accrued income
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**14.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.1.25
in funds
£
£
**Unrestricted funds**
General fund
280,084
41,898
Contingency reserve
35,554
-
Revaluation reserve
171,415
-
Designated development fund
53,365
-
540,418
41,898
**TOTAL FUNDS**
540,418
41,898
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
451,775
Designated development fund
10,000
461,775
**TOTAL FUNDS**
461,775|31.12.25
31.12.24
£
£
3,576
1,013
2,685
5,492
6,261
6,505
31.12.25
31.12.24
£
£
11,047
22,055
Transfers
between
At
funds
31.12.25
£
£
(1,955)
320,027
-
35,554
1,955
173,370
-
53,365
-
582,316
-
582,316
Resources
Movement
expended
in funds
£
£
(409,877)
41,898
(10,000)
-
(419,877)
41,898
(419,877)
41,898|
|---|---|
continued...
Page 15
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **14. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Contingency reserve
Revaluation reserve
Designated development fund
**TOTAL FUNDS**|At 1.1.24
£
220,673
35,554
109,515
53,365
419,107
419,107|Net
movement
in funds
£
59,411
-
61,900
-
121,311
121,311|At
31.12.24
£
280,084
35,554
171,415
53,365
540,418
540,418|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Revaluation reserve
Designated development fund
**TOTAL FUNDS**|Incoming
resources
£
425,481
-
15,000
440,481
440,481|Resources
expended
£
(366,070)
-
(15,000)
(381,070)
(381,070)|Gains and
Movement
losses
in funds
£
£
-
59,411
61,900
61,900
-
-
61,900
121,311
61,900
121,311|
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Contingency reserve
Revaluation reserve
Designated development fund
**TOTAL FUNDS**|At 1.1.24
£
220,673
35,554
109,515
53,365
419,107
419,107|Net
movement
in funds
£
101,309
-
61,900
-
163,209
163,209|Transfers
between
funds
£
(1,955)
-
1,955
-
-
-|At
31.12.25
£
320,027
35,554
173,370
53,365
582,316
582,316|
|---|---|---|---|---|
continued...
Page 16
**St Joseph's Family Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2025**
## **14. 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
Revaluation reserve
Designated development fund
**TOTAL FUNDS**|Incoming
resources
£
877,256
-
25,000
902,256
902,256|Resources
expended
£
(775,947)
-
(25,000)
(800,947)
(800,947)|Gains and
Movement
losses
in funds
£
£
-
101,309
61,900
61,900
-
-
61,900
163,209
61,900
163,209|
|---|---|---|---|
## **15. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2025.
## **16. FUNDS**
## **Contingency Reserve**
The reserve has been previously calculated by the trustees as the amount set aside to meet the costs of the charity ceasing to operate as a Family Centre. The level is reviewed annually and for the end of 2025, the trustees believe that the present figure is sufficient for that purpose.
## **Revaluation Reserve**
This fund reflects the valuations made on the property over a number of years with depreciation being deducted from it annually.
## **Designated Development Reserve**
The reserve is held to support services provided by the charity which are not supported by NHS funding. See note below.
## **17. PENSION SCHEME**
The charity operates a defined contribution scheme. The assets of the scheme are held separately from the assets of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £6,128 (2024: £5,899).
Page 17
**St Joseph's Family Centre**
||**Detailed Statement of Financial Activities**|||
|---|---|---|---|
||**for the Year Ended 31 December 2025**|||
|||31.12.25|31.12.24|
|||£|£|
|**INCOME AND ENDOWMENTS**||||
|**Donations and legacies**||||
|Donations||54,349|48,393|
|Gift aid||3,575|4,411|
|**Other trading activities**||57,924|52,804|
|Fundraising events||595|2,244|
|**Investment income**||||
|Deposit account interest||9,270|9,689|
|**Charitable activities**||||
|Grants||12,771|6,600|
|Service level agreement||381,215|369,144|
|||393,986|375,744|
|**Total incoming resources**||461,775|440,481|
|**EXPENDITURE**||||
|**Charitable activities**||||
|Wages||298,773|282,949|
|Social security||16,882|18,614|
|Pensions||6,128|5,899|
|Rates and water||738|391|
|Insurance||5,153|5,201|
|Light and heat||4,215|3,926|
|Telephone||5,590|5,537|
|Postage and stationery||4,597|4,810|
|Repairs and renewals||32,198|12,040|
|Parking spaces||2,880|3,120|
|Pastoral & welfare||30,596|26,265|
|Training||1,224|1,410|
|IT Costs||4,004|3,317|
|||412,978|373,479|
|**Support costs**||||
|**Management**||||
|Sundries||1,329|2,945|
This page does not form part of the statutory financial statements
Page 18
**St Joseph's Family Centre**
||**Detailed Statement of Financial Activities**|||
|---|---|---|---|
||**for the Year Ended 31 December 2025**|||
|||31.12.25|31.12.24|
|||£|£|
|**Management**||||
|**Finance**||||
|Bank charges||60|65|
|**Other**||||
|Fixtures and fittings||1,863|807|
|**Governance costs**||||
|Legal & professional fees||47|35|
|Independent examiner's fee||1,500|1,639|
|Accountancy||2,100|2,100|
|||3,647|3,774|
|Total resources expended||419,877|381,070|
|**Net income**||41,898|59,411|
This page does not form part of the statutory financial statements
Page 19