Mirehouse Community Centre Seathwaite Avenue Mirehouse Whitehaven Cumbria CA28 9SP
Date: 19 June 2026 Please ask for: Benjamin Lane Our Ref: 2869/18(77048) Your Ref:
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T: 01900 68311
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e: benjamin.lane@armstrongwatson.co.uk
Dear Ms K Mcgrady and Mr C Walmsley
Mirehouse Community Centre
Accounts
We have completed the preparation of the accounts of the above company for the period ended 30 September 2025. Once the accounts have been approved by both trustees we will then send out an official copy with the signed independent examination. Please only use the official copy when submitting to the charity commission.
We enclose the following documents which require your attention before being returned to us:
1. AW Approval copy of the Financial Statements
Yours sincerely
Steven Kirkbride Partner
For and on behalf of Armstrong Watson LLP
Armstrong Watson Carleton House 136 Gray Street Workington CA14 2LU T: 01900 68311
www.armstrongwatson.co.uk www.armstrongwatsonfp.co.uk
Armstrong Watson LLP is a limited liability partnership registered in England and Wales, number OC415608. The registered office is James Watson House, Montgomery Way, Rosehill, Carlisle, CA1 2UU where a list of members is kept. Armstrong Watson LLP is regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. Unless otherwise indicated, either expressly or by the context, we use the word “partner” to describe a member of Armstrong Watson LLP or an employee of Armstrong Watson LLP in their capacity as such.
Armstrong Watson Audit Limited is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales. Registered as a limited company in England and Wales, number 8800970. The registered office is James Watson House, Montgomery Way, Rosehill, Carlisle, CA1 2UU. Armstrong Watson Audit is a trading style of Armstrong Watson Audit Limited.
Armstrong Watson Financial Planning Limited is authorised and regulated by the Financial Conduct Authority. Firm reference number 542122. Registered as a limited company in England and Wales, number 7208672. The registered office is James Watson House, Montgomery Way, Rosehill, Carlisle, CA1 2UU. Armstrong Watson Financial Planning & Wealth Management is a trading style of Armstrong Watson Financial Planning Limited.
Armstrong Watson Trustees Limited is a limited company registered in England and Wales, number 8449 5656. The registered office is James Watson House, Montgomery Way, Rosehill, Carlisle, CA1 2UU. MyRetirement is a trading style of Armstrong Watson Financial Planning Limited.
Armstrong Watson is a trading style of Armstrong Watson LLP, Armstrong Watson Audit Limited and Armstrong Watson Financial Planning Limited.
Charity number: 118021
MIREHOUSE COMMUNITY CENTRE
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
MIREHOUSE COMMUNITY CENTRE
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 18 |
MIREHOUSE COMMUNITY CENTRE
TRUSTEES' REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2025
The Trustees present their annual report together with the financial statements of the Mirehouse Community Centre for the.
Objectives and activities
a. Policies and objectives
Katrina MacEwan remains our Development Officer, responsible for the securing of main grants to keep our projects running and is also our Advice Worker.
The Maximizing Income project, funded by National Lottery, has now ended.
Copeland Community Fund has funded towards continuation of this project. This is an invaluable project for the local community and beyond, going out as far as Workington/Maryport area and being used regularly by Maryport Health Services, Domestic Abuse Copeland, Social Services plus self-referral. Particularly working with Copeland Housing Options and Copeland Crisis Prevention working with the homeless, and those in temporary accommodation. Ensuring that all relevant income streams are in place for all users.
Services provided include representation at appeal, divorce, property transfer, compensation, benefit applications and housing issues. Anything that people don’t understand the legal process of and/or which might require a solicitor for. Our advice is free.
Achievements and performance
a. Main achievements of the CIO
As regards our café (Top Of The Shops), it remains very popular but still in need of significant funding. Overheads are very high, and we are still using core funds from the main centre to shore these up. We were supported by Cumbria Community Foundation this year in part for salaries and Albert Hunt continue to support this project. We have also had financial input from Cumberland Council. This year we have started using the cafe to train local people to a point where they are ‘fit for work’ if they do wish to look for employment. These volunteers do practical work in the cafe, study for accredited qualifications and practice interview technique. Management of this project is by Claire Mattinson, a paid worker who also works many voluntary hours.
Hiring out of our space remains a steady source of income. We have one office rented out by Children’s Services for SEND children and their carers. South Whitehaven Youth Partnership rent two nights a week. Residents’ Group remain with us, and we have various organisation's renting on an ad hoc basis.
Finally, we would like to say a massive thank you to all our funders for their investment, to staff and volunteers for their dedication and hard work, and service users for their support. We look forward to yet another successful year of improving the lives of those in our community and beyond.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Page 1
MIREHOUSE COMMUNITY CENTRE
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Structure, governance and management
a. Constitution
Mirehouse Community Centre is a registered charity, number 118021, and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the CIO is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Reference and administrative details of the CIO, its trustees and advisers
| Trustees | Mr Carl Walmsley, Chair |
|---|---|
| Ms Karen McGrady, Trustee | |
| Ms Lianne Mean, Trustee | |
| Ms Louise Walmsley, Trustee | |
| Mr John Rogerson-McCoy, Trustee | |
| Principal office Seathwaite Avenue Mirehouse Whitehaven CA28 9SP |
Members' liability
The Members of the CIO guarantee to contribute an amount not exceeding £1 to the assets of the CIO in the event of winding up.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the CIO and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the CIO's transactions and disclose with reasonable accuracy at any time the financial position of the CIO and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
MIREHOUSE COMMUNITY CENTRE
TRUSTEES' REPORT (CONTINUED) FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Approved by order of the members of the board of Trustees and signed on their behalf by:
Carl Walmsley (Jul 13, 2026 13:43:02 GMT+1)
Mr Carl Walmsley Chair Date:
Page 3
MIREHOUSE COMMUNITY CENTRE
INDEPENDENT EXAMINER'S REPORT FOR THE PERIOD ENDED 30 SEPTEMBER 2025
Independent examiner's report to the Trustees of Mirehouse Community Centre ('the CIO')
I report to the charity Trustees on my examination of the accounts of the CIO for the period ended 30 September 2025.
Responsibilities and basis of report
As the Trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the CIO's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the CIO has prepared the accounts 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the CIO as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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.
Signed: Steven Kirkbride BFP FCA Armstrong Watson LLP Carleton House 136 Gray Street Workington CA14 2LU
Dated:
Institute of Chartered Accountants
Page 4
MIREHOUSE COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 30 SEPTEMBER 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net (expenditure)/income Transfers between funds 11 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 4,039 41,831 45,870 50,039 50,039 (4,169) 543 (3,626) 40,412 (3,626) 36,786 |
Restricted funds 2025 £ 83,525 - 83,525 44,849 44,849 38,676 (543) 38,133 6,881 38,133 45,014 |
Total funds 2025 £ 87,564 41,831 129,395 94,888 94,888 34,507 - 34,507 47,293 34,507 81,800 |
Total funds 2024 £ 42,788 62,839 105,627 127,982 127,982 (22,355) - (22,355) 69,648 (22,355) 47,293 |
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the period.
The notes on pages 7 to 18 form part of these financial statements.
Page 5
MIREHOUSE COMMUNITY CENTRE
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset Total net assets Charity funds Restricted funds 11 Unrestricted funds 11 Total funds |
21,283 55,506 76,789 (1,801) |
30 September 2025 £ 6,812 6,812 74,988 81,800 81,800 81,800 45,014 36,786 81,800 |
2,000 41,094 43,094 (1,699) |
5 October 2024 £ 5,898 |
|---|---|---|---|---|
| 5,898 41,395 |
||||
| 47,293 | ||||
| 47,293 | ||||
| 47,293 | ||||
| 6,881 40,412 |
||||
| 47,293 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Karen Mcgrady (Jun 19, 2026 16:25:30 GMT+1)
Ms Karen McGrady
Trustee Date:
The notes on pages 7 to 18 form part of these financial statements.
Page 6
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. General information
Mirehouse Community Centre is a charitable incorporated organisation.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Mirehouse Community Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the CIO has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the CIO's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 7
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2. Accounting policies (continued)
2.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £1000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following basis:
Long-term leasehold property - Nil Fixtures and fittings - 20% Straight line basis
2.5 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the CIO anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.8 Financial instruments
The CIO only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 8
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
2. Accounting policies (continued)
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the CIO and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the CIO for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
3. Income from donations and legacies
| Unrestricted funds 2025 £ Donations 660 Grants 22,662 4,039 Unrestricted funds 2024 £ Donations 1,188 Grants - 1,188 |
Restricted funds 2025 £ - 64,242 83,525 Restricted funds 2024 £ - 41,600 41,600 |
Total funds 2025 £ 660 86,904 |
|---|---|---|
| 87,564 | ||
| Total funds 2024 £ 1,188 41,600 |
||
| 42,788 |
Page 9
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4. Income from charitable activities
| Unrestricted funds 2025 £ Room hire 7,348 Cafe sales 34,483 41,831 Unrestricted funds 2024 £ Room hire 9,705 Cafe sales 53,134 62,839 |
Total funds 2025 £ 7,348 34,483 |
|---|---|
| 41,831 | |
| Total funds 2024 £ 9,705 53,134 |
|
| 62,839 |
5. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted funds 2025 £ Total costs 50,039 Unrestricted funds 2024 £ Total costs 85,250 |
Restricted funds 2025 £ 44,849 Restricted funds 2024 £ 42,732 |
Total 2025 £ 94,888 |
|---|---|---|
| Total 2024 £ 127,982 |
Page 10
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
6. Analysis of expenditure by activities
| Total costs Total costs Analysis of direct costs Staff costs Depreciation Cafe purchases Rent and rates Heat and light Insurance Repairs and renewals Telephone Sundry expenses Accountancy fees Cleaning Costs |
Activities undertaken directly 2025 £ 94,888 Activities undertaken directly 2024 £ 127,982 Activities 2025 £ 37,522 1,426 20,502 3,181 13,309 438 2,126 3,137 6,556 2,261 4,430 94,888 |
Total funds 2025 £ 94,888 |
|---|---|---|
| Total funds 2024 £ 127,982 |
||
| Total funds 2025 £ 37,522 1,426 20,502 3,181 13,309 438 2,126 3,137 6,556 2,261 4,430 |
||
| 94,888 |
Page 11
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
6. Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
| Staff costs Depreciation Cafe purchases Rent and rates Heat and light Insurance Repairs and renewals Telephone Sundry expenses Accountancy fees Staff training Cleaning Costs |
Activities 2024 £ 35,832 12,500 39,875 2,375 8,861 783 7,929 2,949 8,346 1,698 2,034 4,800 127,982 |
Total funds 2024 £ 35,832 12,500 39,875 2,375 8,861 783 7,929 2,949 8,346 1,698 2,034 4,800 |
|---|---|---|
| 127,982 |
7.
Staff costs
| 2025 £ Wages and salaries 37,522 37,522 The average number of persons employed by the CIO during the period was as follows: 2025 No. Employees 2 |
2024 £ 35,832 |
|---|---|
| 35,832 | |
| 2024 No. 2 |
No employee received remuneration amounting to more than £60,000 in either year.
Page 12
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
8. Tangible fixed assets
| Cost or valuation At 6 October 2024 Additions At 30 September 2025 Depreciation At 6 October 2024 Charge for the period At 30 September 2025 Net book value At 30 September 2025 At 5 October 2024 Debtors Due after more than one year Trade debtors Due within one year Trade debtors |
Long-term leasehold property £ 206,945 - 206,945 206,945 - 206,945 - - |
Fixtures and fittings £ 27,771 2,340 30,111 21,873 1,426 23,299 6,812 5,898 30 September 2025 £ - - 21,283 21,283 |
Total £ 234,716 2,340 |
|---|---|---|---|
| 237,056 | |||
| 228,818 1,426 |
|||
| 230,244 | |||
| 6,812 | |||
| 5,898 | |||
| 5 October 2024 £ 2,000 2,000 - 2,000 |
9. Debtors
Page 13
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
10. Creditors: Amounts falling due within one year
| 30 | |||
|---|---|---|---|
| September | 5 | October | |
| 2025 | 2024 | ||
| £ | £ | ||
| Accruals and deferred income | 1,801 | 1,699 |
Page 14
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
11. Statement of funds
Statement of funds - current period
| Unrestricted funds General Funds Restricted funds Mirehouse salaries Police property fund Cumbria CF Cafe running costs Wheelchair fund Maximise income fund Total of funds |
Balance at 6 October 2024 £ 40,412 - 1,314 5,567 - - - 6,881 47,293 |
Income £ 45,870 37,865 - - 22,477 3,900 19,283 83,525 129,395 |
Expenditure £ (50,039) (21,070) (771) (2,656) (16,452) (3,900) - (44,849) (94,888) |
Transfers in/out £ 543 - (543) - - - - (543) - |
Balance at 30 September 2025 £ 36,786 |
|---|---|---|---|---|---|
| 16,795 - 2,911 6,025 - 19,283 |
|||||
| 45,014 | |||||
| 81,800 |
Page 15
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
11. Statement of funds (continued)
Statement of funds - prior period
| Unrestricted funds Designated funds Designated Funds building fund General funds General Funds Total Unrestricted funds Restricted funds Mirehouse salaries Police property fund Cumbria CF Christmas fund Total of funds |
Balance at 1 October 2023 £ 11,200 50,435 61,635 8,013 - - - 8,013 69,648 |
Income £ - 64,027 64,027 25,730 2,415 9,455 4,000 41,600 105,627 |
Expenditure £ (11,202) (74,048) (85,250) (35,831) (1,101) (1,800) (4,000) (42,732) (127,982) |
Transfers in/out £ 2 (2) - 2,088 - (2,088) - - - |
Balance at 5 October 2024 £ - |
|---|---|---|---|---|---|
| 40,412 | |||||
| 40,412 | |||||
| - 1,314 5,567 - |
|||||
| 6,881 | |||||
| 47,293 |
Page 16
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
12. Summary of funds
Summary of funds - current period
| Balance at | |||||
|---|---|---|---|---|---|
| Balance at 6 | 30 | ||||
| October | Transfers | September | |||
| 2024 | Income | Expenditure | in/out | 2025 | |
| £ | £ | £ | £ | £ | |
| General funds | 40,412 | 45,870 | (50,039) | 543 | 36,786 |
| Restricted funds | 6,881 | 83,525 | (44,849) | (543) | 45,014 |
| 47,293 | 129,395 | (94,888) | - | 81,800 | |
| Summary of funds - prior period | |||||
| Balance at | Balance at | ||||
| 1 October | Transfers | 5 October | |||
| 2023 | Income | Expenditure | in/out | 2024 | |
| £ | £ | £ | £ | £ | |
| Designated funds | 11,200 | - | (11,202) | 2 | - |
| General funds | 50,435 | 64,027 | (74,048) | (2) | 40,412 |
| Restricted funds | 8,013 | 41,600 | (42,732) | - | 6,881 |
| 69,648 | 105,627 | (127,982) | - | 47,293 | |
Page 17
MIREHOUSE COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
13. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted funds 30 September 2025 £ Tangible fixed assets 4,369 Current assets 33,675 Creditors due within one year (1,801) Difference 543 Total 36,786 Analysis of net assets between funds - prior period Unrestricted funds 5 October 2024 £ Tangible fixed assets 4,583 Debtors due after more than one year 2,000 Current assets 35,528 Creditors due within one year (1,699) Total 40,412 |
Restricted funds 30 September 2025 £ 2,443 43,114 - (543) 45,014 Restricted funds 5 October 2024 £ 1,315 - 5,566 - 6,881 |
Total funds 30 September 2025 £ 6,812 76,789 (1,801) - 81,800 Total funds 5 October 2024 £ 5,898 2,000 41,094 (1,699) 47,293 |
|---|---|---|
Page 18
Mirehouse Community Centre - Approval Accounts
Final Audit Report 2026-07-13 Created: 2026-06-19 By: Benjamin Lane (Benjamin.Lane@armstrongwatson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAfT9VN2r7UANedTNJOYG1uaX8jeMUqT9N
Final Audit Report
"Mirehouse Community Centre - Approval Accounts" History
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