2025-08-31-accounts - Littlecoates Community Centre

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Charity registration number: 1186705

LITTLECOATES COMMUNITY CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Littlecoates Community Centre Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Comparative Statement of Financial Activities	6
Statement of Financial Position	7
Notes to the Financial Statements	8—11

Littlecoates Community Centre Trustees' Report For The Year Ended 31 August 2025

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

We provide room hire for the local community. We have weekly Dog Training, Mental Health, Childrens Group, Dancing, Brownies, Slimming World and Bingo, as well as providing a place for parties to be held and a polling station.

Public Benefit

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17(5) of the 2011 Charities Act when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

Main Achievements

We hold various events for the local community to attend, eg Halloween Disco, Xmas Party.

Financial Review

Reserves Policy

We have a reserves policy of £5000 to cover the cost of any emergencies that might occur during the year.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation.

Trustee Selection Methods

New trustees must be appointed by vote at a committee meeting.

Reference and Administrative Details

Trustees

E Pettitt D Major L Major R Craggs S Davis C Dibb

Charity Number

1186705

Principal Address

Littlecoates Community Centre, St Michaels Road Littlecoates Grimsby DN34 5RY

Page 1

Littlecoates Community Centre Trustees' Report (continued) For The Year Ended 31 August 2025

Independent Examiner

Mrs H Spauls FCA Smethurst & Co 12 Abbey Road Grimsby DN32 0HL

Page 2

Littlecoates Community Centre Trustees' Report (continued) For The Year Ended 31 August 2025

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 and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

D Major Trustee 22nd June 2026

Page 3

Littlecoates Community Centre Independent Examiner's Report to the Trustees of Littlecoates Community Centre For The Year Ended 31 August 2025

I report to the trustees on my examination of the accounts of Littlecoates Community Centre (the Trust) for the year ended 31 August 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 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 Act.

Independent Examiner's Statement

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:

�. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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.

Mrs H Spauls FCA 22nd June 2026 12 Abbey Road Grimsby DN32 0HL

Page 4

Littlecoates Community Centre Statement of Financial Activities For The Year Ended 31 August 2025

Unrestricted funds £ 11,240	Restricted funds £ 221	2025 Total funds £ 11,461	2024 Total funds £ 12,295
(10,051)	(221)	(10,272)	(20,805)
1,189	-	1,189	(8,510)
1,189 27,569	- -	1,189 27,569	(8,510) 36,079
28,758	-	28,758	27,569

The notes on pages 8 to 11 form part of these financial statements.

Page 5

Littlecoates Community Centre Comparative Statement of Financial Activities For The Year Ended 31 August 2025

Unrestricted funds £ 12,295	Restricted funds £ -	2024 Total funds £ 12,295
(10,763)	(10,042)	(20,805)
1,532	(10,042)	(8,510)
1,532 26,037	(10,042) 10,042	(8,510) 36,079
27,569	-	27,569

The notes on pages 8 to 11 form part of these financial statements.

Page 6

Littlecoates Community Centre Statement of Financial Position As At 31 August 2025

Unrestricted funds £ 3,978	Restricted funds £ -	2025 Total funds £ 3,978	2024 Total funds £ 4,747
3,978 374 25,546	- - -	3,978 374 25,546	4,747 365 22,997
25,920 (1,140)	- -	25,920 (1,140)	23,362 (540)
24,780	-	24,780	22,822
28,758	-	28,758	27,569
28,758	-	28,758	27,569
		28,758	27,569
		28,758	27,569

The notes on pages 8 to 11 form part of these financial statements.

Page 7

Littlecoates Community Centre Notes to the Financial Statements For The Year Ended 31 August 2025

1. General Information

Littlecoates Community Centre is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1186705. The principal address is Littlecoates Community Centre, St Michaels Road, Littlecoates, Grimsby, DN34 5RY.

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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.3. Incoming Resources

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

2.4. Resources Expended

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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

10% straight line

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Net Income/(Expenditure)

The net income/(expenditure) is stated after charging/(crediting):

he net income/(expenditure) is stated after charging/(crediting):
	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	1,179	1,151

Page 8

Littlecoates Community Centre Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

4. Analysis of Expenditure

4. Analysis of Expenditure
Core Core 5. Grants Payable Core Core Grants paid to institutions, included above, are as follows: MHA Friendship at home	Activities undertaken directly £ 9,268	Grant funding of activities (see note 5) £ 404	Support costs (see note 6) £ 600	2025 Total £ 10,272
		Activities undertaken directly £ 20,265	Support costs (see note 6) £ 540	2024 Total £ 20,805
		Grants to Institutions £ 251	Grants to Individuals £ 153	2025 Total £ 404
		Grants to Institutions £ -	Grants to Individuals £ -	2024 Total £ -
			2025 £ 151 100	2024 £ - -
			251	-

Page 9

Littlecoates Community Centre Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

6. Support Costs Governance costs Governance costs 7. Independent Examiner's Remuneration Independent examination of the financial statements 8. Average Number of Employees Average number of employees during the year was: NIL (2024: NIL) 9. Tangible Assets Cost As at 1 September 2024 Additions As at 31 August 2025 Depreciation As at 1 September 2024 Provided during the period As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 10. Debtors Due within one year Other debtors	2025 £ 600 2025 £ 374	2025 Core £ 600
		2024 Core £ 540
		2024 £ 540
		Fixtures & Fittings £ 11,507 410
		11,917
		6,760 1,179
		7,939
		3,978
		4,747
		2024 £ 365

Page 10

Littlecoates Community Centre Notes to the Financial Statements (continued) For The Year Ended 31 August 2025

Creditors: Amounts Falling Due Within One Year

As at 1 September 2024 £ 27,569 -	Income £ 11,240 221	2025 £ 1,140 Expenditure £ (10,051) (221)	2024 £ 540
			As at 31 August 2025 £ 28,758 -
27,569	11,461	(10,272)	28,758
As at 1 September 2023 £ 26,037 42 10,000	Income £ 12,295 - -	Expenditure £ (10,763) (42) (10,000)	As at 31 August 2024 £ 27,569 - -
10,042	-	(10,042)	-

36,079	12,295	(20,805)	27,569

The Lottery grant is to upgrade the toilets.

Other restricted funds includes funding toward CCTV equipment and providing WiFi, funding toward security lighting repairs, and fundraising for a MHA donation.

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

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