Char5ty number: 1184508 BRINSWORTH COMMUNITY TRUST REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2025
BRINSWORTH COMMUNITY TRUST TRUSTEES. REPORT AND ACCOUNTS YEAR ENDED 30 SEPTEMBER 2025 CONTENTS Page Legal and adminislralive inform21ion Truste¢s' report Independent examiners report Stslem8nl of rtnanGial activities Balance sheet 10 Notes to the linaneial slalemenls 11-16 Page 2
BRINSWORTH COMMUNITY TRUST LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 30 SEPTEMBER 2025 Full name.. 8rlnsworth Comrnunlty Trust Registered charity number 1184508 Trustee Brinsworth Parish Council The Centre Brinsworth Lane Brinsworth S60 58U Regi8ter¢d office Bankers Nalwesl 27 Effingham Str•èl Rolherham S65 1AU Ind•pgndent Examiner Faye Hazlehursl. FMAAT Community Accountant FH Accountancy Services Anston Sheffield S25 4JU Page 3
BRINSWORTH COMMUNITY TRUST TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2025 The Iruslees present their annual report and accounts for the year ending 30 Sèptember 2025. The Iruslees have adopted the Provisions of Aceounling and Reporting by Charities". Statement tsf Recommended Praciice applicable lo charities pr&paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021, leffe¢live I January 20191. Stru¢tur?, govoman¢o and manegem•nt Brinsworlh Community TfLtsI is a Charitable Incorporated Organisalion. registered Charity number 1184508. The affairs of the charity a governed by a Foundèlion Model Constilulion, dated July 2019 and most recently amended In June 2020. Under those Articles the Iruslees are responsible lor the managemènt ol the affairs of Ihe charity, for which purpos8 they may exercisa all powors of the charity. Previously the organls81ion was an unincorporated assoclallon governed by a conslilulinn dted 27 Nov8mbÈr 2018 . Thé organisalion moved away from Ihe Parish Council finances and began lo mana9e ils own a¢counling records from 7 May 2019, the OTganisalion became a Charitable Incorporatéd Organisalion on 19 July 2019. eoard of trug1•9$ The charity is administèred by a board ol Trustee8 currently comprising of..- Chairman - Cllr C Jones Vlc• Ghalrman - Cllr J Vvalson Other Mombèrs- Cllr P Gregory. Cllr J R Gelder, Cllr E Daw80n. Cllr L O'sullivan, Cllr P Lindl8y, Cllr J Osborne, Cllr H Whilé. Cllr N Walsh Members of the Parish Council, either elected or CopIed, automatically become a member of the board of trus18es. Elections are carried out èv&ry 4 years. Thè Chairman and Vice Chairman ol the PaSh Council automatically becomes Chaiman and Vice Chairman of the board ol Trustees, these are selectèd annually in May at the Annual me8llng of the Parish Council. M••llng8 Th& Truslaes meel on a monthly basis. Staffing The Chsrily employs 17 Members of staff that comprisgs ol the b&low. With tho majority on part tlme gr casual hours Gontra¢l5 of employrnent, wlth some holdlng more than one role. Manager (also Clerk lo Ihe Parlsh Counclll I x Business Manager 1 x Events Manager 3 x 8usinoss Support 2 x Cleciii¥rs 2 x Caretakers 3 x Café Staff 3 x Bar Staff 1 x Youth clublPloygroup Worker P8ge 4
BRINSWORTH COMMUNITY TRUST TRUSTEES. REPORT YEAR ENDEO 30 SEPTEMBER 2025 Charitablo alms and obl•¢tl¥•6 The Council shall hold the trust property upon trusl for The Centre. The objects of the Charity are to lurthar or ben8lit the residents of Brinsworth and thè nèishbourhood, without distinction ol sex, sexual orienlalion, race or political, religious or other opinion5 by associalin9 logelher the said residenls and Ihè local aulhoriliei. voluntary and other organisalions in a Common effort to advance education and lo provide facilities in the interests of social wollare lor recreation and leisure lime OGGupalion with the object of improving the conditions of life for the residents. The oblect of tho Charity Is io m8lnialn The Centre lor the bengfll and th8 usè of the Inhabltanls of Brinsworth and surrounding areas. Th9 Trust aims lo provide firsl class hall rocilitlas al an allordable cost. Thè Cenlre has a large function room wilh a bar th31 can also be divided into 2 spaces for smallgr lunclions. There ore 2 meeling rooms, a large reception area gnd a café. The Cenlre currenlty providfjs a base lor a varlely of local charilles and ¢ommunily groups lo hold meetings and events. The centre Is also avallable lo hlre for prlv8le ILsnclion$. A¢tlvltle• undertak•n lor Ihe pvbllc ben•llt The Iruslees have giv&n due consldeialion lo the Chadly Commission's publlshed guidancè on Ihe Public Bonelit roquiremgnt under Iho Charities Acl 2011. We review our alms, oblocllves and actlvlll8$ eaeh yèar to help to ensura ih81 we remaln locused on our Stalod purposes. Benèfits are included in the inlormalion above. Actlvltles durlng tho p•rlod Tho Centre was built using money Irom the National Lottery Reaching Communilies grant and Brinsworth Parish Council funding. The building opened in November 2018 and Is owned by Brinsworth Parish Council. The C&nlre is lic8ns8d lo Brinsworth Community Trust with the 501e purpose lo provide a Community cenlre for the use of Brinsworth resldenls. Income has incrèasèd in most areAs Irom room bookings, hall hi, ¢alé and bar in¢ome. The tru51 has a150 focused more on putting on it5 own events, Dr events alor)gslde the Parish Council, lo give the local community fantastic events lo attend and increase the use and income lor the cenlre. Allhou9h 8 lew events were not greatly attended in the earfy days, they have bvill up a great reputation and have become well attended. The trust has also locused on providing Ihin9s for tho cgmmunily. A Community Hub providas free sandwiches and drinks for two hours of the week. and Ihe youth 9roup combined wilh this offer5 something for families. Thè trust has introducled the Community Pantry which offers food al a vary low cosl. This year Ihè trust provided 8 Ire8 Christmas dinnèr lo peop18 spending Chri5trnas day alono, thls was exlremtrly well attgn¢Jed and well recelved. P8ge 5
BRINSWORTH COMMUNITY TRUST TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2025 Activlties durlng the perlod continued The number ol volunt8er$ has increasèd with many offfrring lo help in certain aroas. This allows us lo ollpr Iow-¢OSt things SLtch as the community hub and re¢uce costs involved in pultlng on evenis elc. Future plans The new Clerk started in October 2022 and th& trustees decided on a plan going forward. Identifyin9 Ihe key polnt to suslainabilily lor the trust are.. Securlng granis or external funding Incroasing busin05s whor8 possiblo Slruclurtng staff In a w8y that wlll 811ow maxlmum Income Inc¢eg$ing tho use for the most vulnerable Encguraging the local community ond families lo have a place ID mèet and go for low osl Ulilise and appeal lo volunleer$. Increase the reputation ol The Centre os 8 whole. Flnanclal rovlow The Parish Council contributed £74,000 in the last financial year towards the wnning Costs of the Cenlre. this 15 due lo the end of the N81ional Lollery funding. Tho romaining Income required lo Cover Ihg coyl$ of the cenlTe Is generated Ihrough calé $8le8, private hire, and bor taklngs. This report covers the 12 months ol trading between October 2024 and September 2025. Th charil on res rve The Trusl exists lo further or benelil Ihts resid¢n¢s ol Brinsworth and Ihe neighbourhood. the Trustees are aware that th8 commitment is both long-lerm Ibuilding maintenance and refurbishmenll and short- lerm IDperalin9 Costs) lor the Centre. Wilh Ihis in mind the Iruslees aim lo build 8 reserve lo wv•r 6 moftlhs operaling e051s for the centre an(J a seperale resetve lor lulure maintenance and refurbi5hm8nl. Curr nl Res rv8 lav Du? lo Ihg need lor conlrlbullons from Brinsworth Parish Covncil, Brinsworth Communlty Trust has still been un8ble lo incroasa the level ol mon8y hèld in rgserves. Thè Trust is aware that Ihi5 is a vuliierabl8 posilioii and ar& looking al ways lo raise more iiicoin• thfuugh chaiitable aclivilies. Page 6
BRINSWORTH COMMUNITY TRUST INDEPENDENT EXAMINER'S REPORT YEAR ENDED 30 SEPTEMBER 2025 I report on the accounts of the charity, which are sel out on pages 9 To 16. Respèctlve responslbllltieÈ of trustees and e¥amlnÈr A5 the charity Iru5tees you are r&sponsible lor the preparatio# of the accounls in accordance with Ihe requirements ol the Charities Act 2011 I'lhe Acll. I report In respect ol my exarninalion ol the Chanly's accounts carried oul under section 145 01 tho 2011 Act and in carrying out my 8xaminalion I have followed all Ihg 8ppli¢ation Dlreclions given by the Charity Commls$ion under secllon 14515llbl of the 2011 Act. Ind•p•ndent oxamlnor'g glatemont The charity's gross Income exceeded £250,000 in the financial year. l am qualified lo undertako tho gxaminalion, b•ing 8 Follow Mèmber of the As$oci8tson of Aecounting Technicians. I have completed my examination. I conlirm that no material matters have come lo my allenlion in connection with the examination giving me cause lo believe that in any material respocl.. accounting re¢ords were not kept in rospgct of the Charity as requlred by section 130 01 the Acl., or 2. the accounts do not accord wllh thosa records,. Dr 3. Ihe accounls Jo not mplY with lh8 applicabl& requir8m8nlg concornlng the lorm and conlenl ol ac¢ounls sel oul In Ihe Charllies (Accounts and Reports) RegulaliorTrs 2008 other than any requirement Ihal the accounts give a 'irug and fair view which 18 not a matter considgred as part ol an Indgpend¥nl examination. I have no concerns and have come across no othèr mallers in conneelion with the exaininalion lo which attei)lion should be drawn in Ihis report in ordgr lo enable 8 proper undgrslanding ol the accounts to be reached. Signed.. Dale.. 18 March 2026 Fay8 HathUrSt, FMAAT, A4TQB Communily Accountant Ailslon Sheffleld S25 4JU Pagg 8
8RINSWORTH COMMUNITY TRUST STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2024 Unr•strict•d R•$tricted FundB Funds 2025 Unrqstrlet•d Total Funds Rèstricted Funds 2024 Total Incom• from charfjtablo a¢tivltSes Granls Donations Bar Income Colé In¢omo E¥enis Groups Room hire Other income TOTAL INCOME 47.358 47,356 6S,000 59.735 70.768 13.859 1.228 45.905 710 304,581 74.000 61.809 73,546 18,275 1.098 54,652 848 284.278 74,000 61.809 73.546 18.275 1,098 S4,652 848 284.228 65,000 59,735 70,768 13.859 1228 45,905 710 257,20S 47.356 Expendlture on eh•rll•bl• I1¥1118• Wages and sa18rie5 8ar costs Chlé costs Contro runnlng ¢08ts Rent. r8le8 and room hi Events and 8cllviiie8 Eqiiipmoni Food Memberships ond li¢en8es Prfnling, postage and Slalion•ry 7 179.145 20.987 32,649 4.552 1.061 2.258 527 179,672 20,987 32,649 4,552 1,061 2,258 576 1,3SO 1.092 131 7.259 58 3,761 3,878 16,564 2,453 3,619 2.817 1,995 115 169.601 24.340 27,480 3,144 485 3,232 8eA 25,465 40 1,307 2,680 800 4.144 195.066 24.380 28.787 s.824 1,28S 7,376 864 9,562 1.192 401 1.914 393 3.542 8,581 14.357 2,459 3,579 2,855 1,250 1.350 9.562 1,092 1.193 401 ?.914 230 3,$42 3,849 13.738 2,459 3,079 2.855 1.250 2,259 S8 3.761 3,678 16564 2.453 3619 2.817 1,995 115 Trainin 8811klcard charge$ Repalrs and mairnienancè 163 4.712 619 Cleaning Insuranc8 IT suppi)rt & 8quipmenl Profegslon81 lefjs Fines & pena¢Ues Vdunteer e¥p8ns89 Oeprecialion Sundry 8xpansgS TOTAL EXPENDITURE soo 65 492 1.245 950 1.330 1,442 172 19 279.961 172 53 281,872 34 1,911 264,233 $2,187 316,420 Net In¢omelexp•ndltur• 4,267 2,356 17.0281 14.831 I 111,8591 Tr¥n8f8rs b•lw••n fund8 Nat movem•nt bh fvnds 4,263 11,9071 3,312 2,3S6 17,0281 17.704 14,8311 8.143 111,8591 25,847 Total funrfj brought foThvard Totol fund¥ cairled lorw4rd 10.676 13,988 11 14,939 1,405 16.344 10.676 3,312 13,988 The St81emeni ol Fan¢1* Aclivi15 inclu¢ey 811 gains and knsse5 reco0$t in the year. Pag9 9
BRINSWORTH COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 l Accountlng pollcles Basls ol pr•p•ratlon of th• account$ The financial slal&menls h8ve been prepared in accordance with Accounting and Reporting by Charilies - Slalemenl of Recommended Praclice applicable to charllies preparlng Ihelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leff¢cb've 1 J8nuary 20191 (Charitses SORP IFRS10211. Brinsworth Community Trust meets the definition ol a public benefit entity under FRS102. Assets 8nd liabili1188 are initially recognised el historical cost or transaction value, unless olherwlse slated in th$ relevant account pollcy nolelsl. GoSng Con¢•rn Not• The financial stalemonls hava been prèp8red on a going concern basi5. Thè trustees have considered the level ol funds held and the expe¢ted levBI ol income and expendilure for the 12 months following the Aulhorising of these IinAncial slAlemenls and consider the going concern basis appropriale. Incomlng Re•ourc•• All material incoming resources have been in¢ludgd in the Statement ol Financial Activities whon thè ch8rity 15 8nlilled lo Ihg incomg. after any performan¢& conditions attached arè mel, whon il Is probablè th81 thé Incom9 wlll b& recelved and whan tha 8mount can be mèa5Ltrr&d reliably. No amount is included in the fln8ncl818latement8 lor voluntegr lime In Ilne with thg SORP IFRS1021. Income from tr8ding octivities include8 income earned from fundraising evont$ 8nd Irading 8clivilies lo raise funds lor the charity. Income is r$ceived in exchangg for Supplying goods and servlces In order lo raise funds and 18 recognlged when enlillemenl has oceurred. Income from govemmenl and other grants is recognised al lair value when the Charity h8s enlillemenl. after any performance condllioTrs have been mel. il is probable that the n¢ome will be received and the amount can be measured reliably. If enlillemenl is nol mel, then these amounts are deferrgd. Theso grants and voluntary income are included in incoming resources when these arÈ receivable and allocated appropriately belween unrestricted and restricted Income depending upon restrictions Imposed. Donation$ and lègacies are accounted lor when Ih&y are receivabl8, Resources Expended All Axrjendiliirp 4¢ *r.rniinlpd fnr nn ar.c.rual8 basis and has beon analyséd using natural classilicalion. Expenditure 15 recognised where there is d legal or Goiislfuclive obligation to make payments lo Ihird parties. it Is probable that the settlement will be required and the amount ol the obligation can be measured reliably. Page11
BRINSWORTH COMMUNifi TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 Tanglblo Flxed Assets Tangible fixed assats. with a cost axceeding £750, are capitalisod and d8prociated over their expecled useful lives. The rates applicable are.. Equipmenl- 25.10 Straight line Furniture and fillings- 20Vo slraighl line In the year ol acquisition, 8ssels are depreciated for the full y$ar. If an as581 has been acquired with 8 r6slricted fund Ih¢n the asset will be depreciated over the life ol the fund. Sto¢k$ Stocks arg valued al Ihe lower of cosl and nel realisable value alter making duè allowance lor obsolelg and slow-moving stocks. Funds Structure Unreslricled funds are funds which are available for use al the discretion of the Iruslee in furtherance ol the genèral obj6Ctives of the charily and which have not been designated for other purposès. Restricted funds are funds which are lo be used In accordance with specific restrictions ifftposed by donors or whieh have been raised by the charity for particular purposes. The cost of iaising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is sel out in the notes lo the financial stslernenls. Pension cost The organisation has a defined Contribution pension scheme. Pension costs chargod in the Statamenl of Financial Activities represent the conlribulions payable by the charity in the year. Taxatl¢n The charity is exempl from corporation tax on Income from its charitable activities. Page 12
BRINSWORTH COMMUNITY TRUST NOTES TQ THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 2 Analysi$ of In¢omg Unrostricted R•$trlcl8d Fund8 Funds Total 2025 Total 2024 Grants The N81ional Lollery- 8RIC RM8C- Ward pol funding 47,134 222 47,358 All grants received in 2024 were restriclod. 4 Flxed ABS•ts Flxtur*s & flttSngs Total A•ffiet6 Equlpmenl CoBt al 1 October 2024 Additions in the ygar Dtsposals al 30 September 2025 4.640 3,083 7.723 4,640 7,723 Dfrpr•clation al 1 O¢lober 2D24 Chargg this period Disposals al 30 September 2025 4.640 2,S67 172 7,207 172 4,640 2,739 7,379 N•1 book value al 30 Septèmber 2025 344 344 Nel book value al 30 Seplemb•r 2024 516 516 Page 13
BRINSWORTH COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 2025 2024 S Dobtors Pr8paymenls Accounls receivable 7.903 4,009 11,912 98 2,795 2,893 2025 2024 8 Cr•dltor•'. amounts lalllng duo wSthln onè y•#r Accruals PA YE liabiliti8s VA T liabilities Aceounts payable 1.400 4,823 5,332 2.958 14,513 2,050 2,417 4,626 571 9,664 Y Trust••$ and k•y manag•m•nt remuneration, b•n•fits and •xp•ns•3 Other than re.imburs8d expenses. one trustee received Ir8inin9 al a cost of £24. 120241.. 1 tru3lee received out ol pocket expenses of £346. There were no other payments. rèmuneration or bgnelils made lo Iruslees. 2025 Total 2024 Total 8 Staff Cost• Salaries Employers National Insurancg Employers Allowance Employer pension costs 174,240 12.129 17,5091 812 179,672 186.457 7.958 51 195,066 No employoe r•c&ived emolumonts ol more than £60.000. The 8ver8ge number of empluyee5 during the period wa5 1412Q24." 141. P89e 14
BRINSWORTH COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 202S 9 Related party transactions The charity received a donalion of £74,000 Irom 8rinsworth Parish Council during the year 12024.. £6S,DOOI The charity purchased room hire from Brinsworth P8ristt Gouncil, lo the value of £80012024.. £12001. 10 Independent examination and accountanGy services The cost of accounts preparation and Independent Examination for the year. provided by FH AcGounlancy Services was £1,400. For the previous yèar Ihe Independgnt Examination fee 01 £1,250 was paid lo Angela Hayes, Communily Accountant. 11 Movemgnt In funds Opening balan¢e Incoming re50urces Resource Transfers expended ClosSng balance 2025 Rostrlct•d Awards for All VAR - Shared prosperity RMBC- Care for Carers The National Lottery Community lund RM8C - Ward pol funding 1.196 359 167 1,5 1.196 209 11501 11671 11.5601 34 11,9111 34 3.312 1,405 Openlng balance Incornlng resources Resource Translers expended Closlng balJnc¢ 2024 R•strict•d Awards lorAII VAR- Warm hub VAR- Shared prosp&rity RMBC- Care lor C8rS Thg Nalional Lottery CDrnmunily fund RMBC - Ward pol lunding 2,396 4.327 359 4. 100 {3.039) (1,200J (4,327) 7,196 359 167 1.556 34 3.312 13,933) (42,539) 188 52, 187 47.134 222 47,356 8.143 Pa9e 15
BRINSWORTH COMMUNITY TRUST NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2025 R•6trlcted funds Awards lor All Grant given lo support events and 8clivilies al the cenlre. olunta Action Rolherham- Shore Pros erit Grant given lo dellver posllive aclivllles lo help individuals struggling with the cost ol living crisis. Provide weekly wellbelng sessions over a five month perlod In¢ludlng yoga 5esslon$ Provide a community hub for thè unpaid c8rer5 of 8rinsworth. N lional ott Communl Funding received lo maintain and continuo with the lollowing groups due lo the co81 ol living crisis.. WarmhublHol food projecl Youth clublFamily fund days RMBC - Ward ol fundin Grant given to pur¢ha8e tables and play mats. Page 16
BRINSWORTH COMMUNITY TRUST BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 Flxed AsS9t$ Tan9ible fixed assets Note5 344 516 Current Ass¢ts Stock Debtors Cash at Bank and in hand Total currenl assets 5,7S7 11,912 12,844 30,513 5,161 2,893 15,082 23,136 Current liabilities Creditors - amounts dLJe within one year 114,5131 19,6641 Nel current asseis 16,000 13,472 Net asset$ 16,344 13,988 Funds of the charity General Funds Restricted Funds Tot41 funds 14.939 1.405 16,344 10.676 3,312 13,988 10 Th8 trustees declare th81 they have approved the accounls above. Signed on their behalf by.. Signed.. Print name.. Trustee 12 February 2026 Page 10
BRINSWORTH COMMUNITY TRUST TRUSTEES. REPORT YEAR ENDED 30 SEPTEMBER 2025 Financial osition The financial slalemenls are set out in pag8$ 9 10 16. Thè Slalement of Financial Activities shows a surplus for the year of £2,35612024.' deficil of £11.8591. The lolal funds at the year end gtsnrs at f.16.344 12024.. £13,988). The gener81 reserves of the charity at the year end, $18nd al £14,93912024.' £1Q,676I. Rl$k Manag•m•nt The Iruslees examine the major risks that the charily faces and put into operation systems so that necessary steps can be taken lo lessen these risks. The major risks Ihal the charily faces are loss of income and the support from Brinsworth Parish Council. Risk to funding is managed by ensuring funding Is obtained from MO than one source and a ¢ommittment lo build r8gerves. Trustees rè$ponsibllltlgs for th• financial statèments Law applicable lo charities In England & Wales requires Ihe Iruslees lo prepare financial statements lor each financial year whi¢h give a Irue and fair YeW ol the charity's financial activities during the year and of its financial position al the end of Ihe year. In preparing rinancial slalemenls giving a true and fair view, the trustees should lollow best practice and., select suitable accounting policies and then apply them consistendy., observe the meth$ and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., stale whether applicable accounting standards have been followed. 5ubiect to any material departures disclosed and explained in thè financial statements., prepaTe the financial stalemenls on Ihe going Conrn basis unless il 15 inappropriale to presume that the charily will continue in operation. The Iruslees are rasponsible for keeping propgr accounting rgcords th81 disclose with reasonablè a¢curacy at any time the financial position DI the charity and enable Ihem lo ensure that the financial stalemenls comply with the Charilias Act 2011 and applicabl8 accounting slandords. They are also responsible lor safeguarding the 35sets of th¢ Gharity and hence lor tsking rgasonable Steps for the prevention and detection of fraud and olher irregularities. The trustees declare that they have approved the trustees, report above. Signed on behalf DI the chaiity's ¢¥uslees'. Print name.. 1 3C)N Dale.. Trustee Pa9e 7