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:
- T: 01900 68311
- 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) 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 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:
1. accounting records were not kept in respect of the CIO as required by section 130 of the 2011 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.
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
Document created by Benjamin Lane (Benjamin.Lane@armstrongwatson.co.uk) 2026-06-19 - 08:08:02 GMT- IP address: 46.235.170.216
Document emailed to Steven Kirkbride (Steven.Kirkbride@armstrongwatson.co.uk) for approval 2026-06-19 - 08:13:25 GMT
Email viewed by Steven Kirkbride (Steven.Kirkbride@armstrongwatson.co.uk) 2026-06-19 - 08:13:29 GMT- IP address: 154.29.100.52
Document approved by Steven Kirkbride (Steven.Kirkbride@armstrongwatson.co.uk) Approval Date: 2026-06-19 - 08:33:05 GMT - Time Source: server- IP address: 46.235.170.216
Document emailed to mccamirehouse@yahoo.co.uk for signature 2026-06-19 - 08:33:06 GMT
Email viewed by mccamirehouse@yahoo.co.uk
2026-06-19 - 08:41:25 GMT- IP address: 87.248.114.143
Signer mccamirehouse@yahoo.co.uk entered name at signing as Karen Mcgrady 2026-06-19 - 15:25:28 GMT- IP address: 5.66.163.119
Document e-signed by Karen Mcgrady (mccamirehouse@yahoo.co.uk)
Signature Date: 2026-06-19 - 15:25:30 GMT - Time Source: server- IP address: 5.66.163.119 - Signature appearance selected: MOBILE_DRAW
Document emailed to coachwammo@icloud.com for signature 2026-06-19 - 15:25:32 GMT
Benjamin Lane (Benjamin.Lane@armstrongwatson.co.uk) added alternative signer wammowalmsleychair@gmail.com. The original signer coachwammo@icloud.com can still sign. 2026-07-13 - 07:43:56 GMT- IP address: 46.235.170.216
Document emailed to wammowalmsleychair@gmail.com for signature 2026-07-13 - 07:43:56 GMT Email viewed by wammowalmsleychair@gmail.com 2026-07-13 - 12:40:44 GMT- IP address: 146.199.183.198
Signer wammowalmsleychair@gmail.com entered name at signing as Carl Walmsley 2026-07-13 - 12:43:00 GMT- IP address: 146.199.183.198 Document e-signed by Carl Walmsley (wammowalmsleychair@gmail.com) Signature Date: 2026-07-13 - 12:43:02 GMT - Time Source: server- IP address: 146.199.183.198 - Signature appearance selected: MOBILE_DRAW
Agreement completed. 2026-07-13 - 12:43:02 GMT