| SectionA | lndependent Examiner's Report |
|---|---|
| Reportto thetrustees | THEBEACON CENTRE |
| Onaccountsforthe year | 30APRTL2025 Charityno 1181149 |
| ended | (ifany) |
| Setoutonpages | 6-8 |
| Ireport to the trusteesonmy examination of the accounts of the above | |
| charity("the Trust") fortheyearended30April 2025. | |
| Responsibilitiesand | As thecharity's trustees, youareresponsible forthepreparation of the |
| basis ofreport | accounts in accordance withtherequirementsofthe CharitiesAct2011 |
| ("theAct"). | |
| Ireportinrespect of myexaminationof theTrust'saccounts carried out | |
| undersection145 ofthe2011Act andincarrying out myexamination,I | |
| havefollowedalltheapplicable DirectionsgivenbytheCharity Commission | |
| undersection145(5Xb)ofthe Act. | |
| lndependent | Ihave completed myexamination.Iconfirmthatno material matters have |
| examiner'sstatement | cometomy attention in connection with the examinationwhich givesme |
| causetobelievethatin,anymaterial respect: | |
| .theaccounting recordswerenot keptinaccordancewith section130 | |
| oftheCharitiesAct;or | |
| otheaccountsdidnot accord withthe accountingrecords;or | |
| otheaccountsdidnot comply withtheapplicable requirements | |
| concerning theformand content of accounts setoutintheCharities | |
| (AccountsandReports) Regulations2008otherthanany requirement | |
| thattheaccountsgivea'trueandfair'viewwhichis not amatter | |
| considered as part of an independent examination. | |
| Ihave no concerns and have come across no other mattersinconnection | |
| with the examination towhichattentionshouldbedrawninthisreportin | |
| ordertoenableaproper understandingoftheaccountstobe reached. | |
| * | |
| deletethewordsinthebrackets if they do notapply | |
| Signed: | Date: |
| Name: | DERECKIVIZUNGU |
| Relevant professional | ACCACertifiedAccounting Technician-1617544 |
| qualification(s) orbody | |
| (ifany): | |
| Address: | .17EDGE LANE |
| CLAYTON | |
| MANCHESTERM111QA |
| INCOME | NOTE | 202s | 2024 |
|---|---|---|---|
| Grant lncome | 69,353 | 20,650 | |
| Donations | 1,,875 | 445 | |
| RoomHire | 8,395 | 20,1,3| | |
| Other lncome | 400 | 0 | |
| AfterSchoolClub | 0 | 3,030 | |
| Deferred incomeretease | 1 | 18,836 | 20,566 |
| GROSS PROFIT | 98,859 | 64,832 | |
| Operating expenses | 50,846 | 63,835 | |
| Depreciation | 2 | 23,839 | 23,477 |
| NetProfit(Loss)onordinaryactivities | 24,174 | -22,474 | |
| Profit broughtfonruard | 5,306 | 27,780 | |
| Profit carried forward | 8 | 29,480 | 5,306 |
| THE BEACON CENTRE BALANCESHEET AS AT30APRIL2025 |
|||
|---|---|---|---|
| NOTE | 2025 | 2024 | |
| t | f | ||
| FixedAgeets | |||
| Leaseholdproperty | 3 | 328,792 | 343,809 |
| KitchenEquipment | 3 | 73,322 | 20,965 |
| Computer Equipment | 3 | 375 | 687 |
| Fixtures andfittings | 3 | 3,390 | 4,256 |
| 345,879 | 369,718 | ||
| Current Assets | |||
| Debtors | 3,780 | 90s | |
| Bank | 4 | 33,796 | 8,229 |
| Prepayments | 2,658 | 1,109 | |
| 40,234 | r0,243 | ||
| Totat assets | 386,113 | 379,961, | |
| Currenttiabitities | |||
| HMRC | 5 | 518 | 399 |
| PensionCreditors | 5 | 150 | 185 |
| TradeCreditors | 5 | 1,068 | 339 |
| Deferredincomelyear | 5 | 77,869 | 79,445 |
| TotatCurrent Liabitities | 19,605 | 24367 | |
| Total assets[esscurrenttiabitities | 365,508 | 359,594 | |
| Longtermliabilities | |||
| Deferredincomemorethan1year | 6 | 337,028 | 354,288 |
| Net assets | 29,480 | 5,306 | |
| Profit andLossaccount | 7 | 29,480 | 5,306 |
| Totalfunds | 29,484 | 5,306 |
| <1yr | ,7yr | ||||
|---|---|---|---|---|---|
| E | r | r | I | ||
| BIF | 305,680 | 12,045 | 293,635 | 17,745 | 281,890 |
| GRANTSIEASEHOLD 4% | 39,206 | 1,545 | 37,661 | 1,506 | 36,155 |
| GRANTS KITCHEN 2070 | 26,447 | 4,905 | 21,536 | 4,307 | 77,229 |
| GBANTSFIXTURES&FITTINGS | 2,406 | uL | 2,06s | 310 | 1,,755 |
| 373,733 | 18,836 | 354,897 | 17,869 | 337,029 |
| Leaseholdproperty | Leaseholdproperty | 40k | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Kitchenequipment | 2oo/o | ||||||||||
| Computerequipment | 3370 | ||||||||||
| Officeequipment | 200/o | ||||||||||
| Fixtures&Fittings | 75o/o | ||||||||||
| 3 | FIXED ASSETS | ||||||||||
| LEASEHOLD | KITCHENCOMPEQ | F&F |
OFFICE | EQ | |||||||
| Bate | 4% | 2OVo 33.30% t5% | 2$o/o | ||||||||
| Opening bal 01May24 | t | 375,440.20 138,2L4.36t |
336.98 | t5,772.23 | t | - | t | 420,363.77 | |||
| Additions | !-t--t-f | f- | |||||||||
| Disposats | E-f-t-s-t- | t- | |||||||||
| Ctosingbat 30 Apt25 | t | 375,440.20! |
38,214.36E | 936.98 | t5,772.23 | t | f | 420,363.77 | |||
| Deprecaation | |||||||||||
| Openingbat01May24 | ! | 31,631.s6 817,249.03t | 249.88 | f1,51s.89 | t | f | s0,646.36 | ||||
| Additions | ! | 15,017.60I | 7,642.87I | 312.30 | r865.83 | ! | f | 23,838.60 | |||
| Disposats | -t-t | r | t | ||||||||
| Ctosingbat 30 Apt25 | r | 46,649.16t |
24,891.90S | 562.18 | t2,387.72 | t | I | 74,4U.96 | |||
| NBV 30Apl 2025 | ! | 328,791.04f13,322.46t |
374.80 | f3,390.51 | s | ! | 3115,878.81 | ||||
| NBV01May2024 | t | 343,808.M !20,96s.ix1t |
687.10 | t4,2s6.34 | r | t | 369,777.47 | ||||
| 4 | CurrentAssets | 2025 | 2021 | ||||||||
| Tradedebtors | 3,780 | 905 | |||||||||
| Cashatbank | 33,796 | ||||||||||
| Prepayments | 2,658 | 1,109 | |||||||||
| 40,2U | 10,243 | ||||||||||
| 5 | Creditors-duewithinlyear | 202s | 2024 | ||||||||
| Tradeand tax creditors | 1,736 | ora | |||||||||
| Oelerred income | 17,869 | 79,444 | |||||||||
| 19,605 | 20,367 | ||||||||||
| 6 | Creditors-due over1year | 2025 | 2424 | ||||||||
| Delerred income | 337,028 | 354,288 | |||||||||
| 7 | Operatingprofit | 2025 | 2024 | ||||||||
| operatingprolitisstated after charging | |||||||||||
| Depreciation | 23,839 | 23,471 | |||||||||
| 8 | Reconciliation ofmovements | infunds | 2025 | 2024 | |||||||
| Profit(Loss) ror the yea, | 24,174 | -22,474 | |||||||||
| Opening balance | 5,306 | 27,780 | |||||||||
| Ctosing tunds | 29,480 | s,306 |