2025-09-30-accounts

CHARITY REGISTRATION NUMBER: 1198921

St Sampson's Centre Unaudited Financial Statements 30 September 2025

A J BROWN FCA

Accountant Unit 19B Escrick Business Park York

St Sampson's Centre

Financial Statements

Year ended 30 September 2025

	Page
Trustees' annual report	1
Independent examiner's report to the trustees	4
Statement of financial activities	5
Statement of financial position	6
Statement of cash flows	7
Notes to the financial statements	8

St Sampson's Centre

Trustees' Annual Report

Year ended 30 September 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2025.

Reference and administrative details

Registered charity name St Sampson's Centre Charity registration number 1198921 Principal office Church Street York YO1 8BE England The trustees Mr D Ormondroyd (Appointed 9 December 2024) Ms J Clerkin Mr M C Fox (Appointed 9 December 2024) Ms R E Potter (Resigned 20 February 2025) Mr M R Kirby Ms S F Hutchinson (Resigned 9 December 2024) Mr G Hutchinson Independent examiner A J Brown FCA Accountant Unit 19B Escrick Business Park York

Structure, governance and management

Governing Document

The organisation is a registered Charitable Incorporated Organisation established by Constitution operating under the Charity Commission and therefore subject to Charity Law. The Constitution sets down the objects and procedures of the charity with membership limited to the trustees of the Charity.

Trustees Appointment Induction and Training

The Charity Trustees for the purposes of Charity Law are also known as members of The Management Committee under the Constitution. The Trustees are elected at the Annual General Meeting or co-opted as vacancies arise. The Trustees are elected in three year terms and meet at least every few months to decide on major issues and leave the day to day running of the Charity to the warden although several of the Trustees are available at the Centre several times a week. With reference to Trustees induction and training most trustees are already familiar with the practical work of the charity however other committee members are available to help any new trustees with their duties and responsibilities.

Risk Management

The Trustee review the major risks to which the Charity is exposed and implemented systems and procedures to mitigate the risks which include compliance with health and safety, staffing, volunteers and visitors to the Centre.

1

St Sampson's Centre

Trustees' Annual Report (continued)

Year ended 30 September 2025

Objectives and activities

The Charity was registered under the Charities Acts on 11th May 2022 as a Charitable Incorporated Organisation and commenced activities on 1st October 2022. The objectives of the Charity are the provision of a centre which will provide or assist in the provision of facilities for recreation or other leisure time occupation in the interests of social welfare for persons in and around York who have need of such facilities by reason of their age, infirmity or disability with the object of improving their conditions of life.

The Charity operates from The St Sampsons Church in the centre of York and attracts hundreds of persons every day seeking relaxation, companionship and refreshment. We are constantly striving to improve the facilities provided and this is only possible through the dedication and hard work of our many volunteers and warden. We very much appreciate their commitment and continued support.

Achievements and performance

The total incoming resources for the year were £200,503 (2024 £219,649 and the total expenditure for the year was £205,779 (2024 £200,615) resulting in an excess of expenditure over income of £5276 (2024 an excess of income over expenditure of £18,854). The main income of the Charity is received for providing refreshments at the Centre which totalled £152,389 (2024 £136,748). The management committee exercise prudent financial control whilst striving to maintain the Centre to the highest standards.

Financial review

Principal Funding Sources

The main income for the Charity is from providing refreshments at the Centre as well as staging fundraising events such as raffles and jumble sales which amounted to £11,348 ( 2024 £12402). Donations amounted to £29791 (2024 £30361) and grants received amounted to £2500 ( 2024 33069).

Investment Policy

The Trustees consider that minimal risk should be taken with the Charity funds and therefore monies on hand are invested in cash deposits where monies are readily available if needed. The interest earned in the year totalled £4,475(2024 £4,889). There are no restrictions on the charity's power to invest.

Reserves Policy

The Charity considers that sufficient reserves should be held to ensure its continuation and to meet any unexpected costs and in particular those relating to the maintenance and repairs under the terms of the lease which could be considerable because of the costs involved in repairing such an old building. The Trustees have created a designated fund to set aside monies for this specific purpose for the repairs to the building and transfer monies when considered necessary. The trustees consider that funds amounting to six months normal expenditure plus funds for specific projects should be maintained.

2

St Sampson's Centre

Trustees' Annual Report (continued)

Year ended 30 September 2025

The trustees' annual report was approved on 2[nd] February 2026 and signed on behalf of the board of trustees by:

Mr G Hutchinson Trustee

3

St Sampson's Centre

Independent Examiner's Report to the Trustees of St Sampson's Centre

Year ended 30 September 2025

I report to the trustees on my examination of the financial statements of St Sampson's Centre ('the charity') for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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.

A J Brown Accountant Independent Examiner

Unit 19B Escrick Business Park York

4

St Sampson's Centre

Statement of Financial Activities

Year ended 30 September 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	4	30,791	1,500	32,291	65,430
Charitable activities	5	152,389	–	152,389	136,748
Other trading activities	6	11,348	–	11,348	12,402
Investment income	7	4,475	–	4,475	4,889
		─────────	───────	─────────	─────────
Total income		199,003	1,500	200,503	219,469
		═════════	═══════	═════════	═════════
Expenditure
Expenditure on charitable activities	8,9	204,279	1,500	205,779	200,615
		─────────	───────	─────────	─────────
Total expenditure		204,279	1,500	205,779	200,615
		═════════	═══════	═════════	═════════
		─────────	───────	─────────	─────────
Net (expenditure)/income and net
movement in funds		(5,276)	–	(5,276)	18,854
		═════════	═══════	═════════	═════════
Reconciliation of funds
Total funds brought forward		137,787	904	138,691	119,837
		─────────	───────	─────────	─────────
Total funds carried forward		132,511	904	133,415	138,691
		═════════	═══════	═════════	═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 16 form part of these financial statements.

5

St Sampson's Centre

Statement of Financial Position

30 September 2025

		2025	2024
	Note	£	£
Current assets
Stocks	15	5,720	3,804
Cash at bank and in hand		129,820	136,387
		─────────	─────────
		135,540	140,191
Creditors: amounts falling due within one year	16	2,125	1,500
		─────────	─────────
Net current assets		133,415	138,691
		─────────	─────────
Total assets less current liabilities		133,415	138,691
		─────────	─────────
Net assets		133,415	138,691
		═════════	═════════
Funds of the charity
Restricted funds		904	904
Unrestricted funds		132,511	137,787
		─────────	─────────
Total charity funds	19	133,415 ═════════	138,691 ═════════

These financial statements were approved by the board of trustees and authorised for issue on 2[nd] February 2026, and are signed on behalf of the board by:

Mr M C Fox Trustee

The notes on pages 8 to 16 form part of these financial statements.

6

St Sampson's Centre

Statement of Cash Flows

Year ended 30 September 2025

	2025	2024
	£	£
Cash flows from operating activities
Net (expenditure)/income	(5,276)	18,854
Adjustments for:
Government grant income	(2,500)	(2,000)
Other interest receivable and similar income	(4,475)	(4,889)
Accrued expenses/(income)	625	(1,205)
Changes in:
Stocks	(1,916)	(474)
	────────	────────
Cash generated from operations	(13,542)	10,286
Interest received	4,475	4,889
	────────	────────
Net cash (used in)/from operating activities	(9,067)	15,175
	════════	════════
Cash flows from financing activities
Government grant income	2,500	2,000
	────────	────────
Net cash from financing activities	2,500	2,000
	════════	════════
Net (decrease)/increase in cash and cash equivalents	(6,567)	17,175
Cash and cash equivalents at beginning of year	136,387	119,212
	─────────	─────────
Cash and cash equivalents at end of year	129,820	136,387
	═════════	═════════

The notes on pages 8 to 16 form part of these financial statements.

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St Sampson's Centre

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Church Street, York, YO1 8BE, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

Estimations are made in the accounts where the exact amounts are not known typically accruals and cost of stocks based upon the past and any known factors.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

8

St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

9

St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

3. Accounting policies (continued)

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

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St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

3. Accounting policies (continued)

Financial instruments (continued)

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Donations
General Donations	28,291	1,500	29,791
Grants
Grants receivable	–	–	–
Government grant income	2,500	–	2,500
	────────	───────	────────
	30,791	1,500	32,291
	════════	═══════	════════
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Donations
General Donations	30,361	–	30,361
Grants
Grants receivable	33,069	–	33,069
Government grant income	2,000	–	2,000
	────────	────	────────
	65,430	–	65,430
	════════	════	════════

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St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

5. Charitable activities

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Sale of goods/services as part of direct
	charitable activities	152,389	152,389	136,748	136,748
		═════════	═════════	═════════	═════════
6.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Fundraising events	11,348	11,348	12,402	12,402
		════════	════════	════════	════════
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Bank interest receivable	4,475	4,475	4,889	4,889
		═══════	═══════	═══════	═══════
8.	Expenditure on charitable activities by fund type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2025
			£	£	£
	Café & Establishment Costs		138,751	1,500	140,251
	Support costs		65,528	–	65,528
			─────────	───────	─────────
			204,279	1,500	205,779
			═════════	═══════	═════════
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
	Café & Establishment Costs		132,790	–	132,790
	Support costs		67,825	–	67,825
			─────────	────	─────────
			200,615	–	200,615
			═════════	════	═════════
9.	Expenditure on charitable activities by activity type
		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2025	2024
		£	£	£	£
	Café & Establishment Costs	140,251	61,252	201,503	197,619
	Governance costs	–	4,276	4,276	2,996
		─────────	────────	─────────	─────────
		140,251	65,528	205,779	200,615
		═════════	════════	═════════	═════════

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St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

10. Analysis of support costs

	Analysis of
	support costs
	activity 1	Total 2025	Total 2024
	£	£	£
Staff costs	57,736	57,736	60,546
Communications and IT	910	910	368
General office	611	611	1,384
Other general costs	1,995	1,995	2,531
	────────	────────	────────
	61,252	61,252	64,829
	════════	════════	════════

11. Net (expenditure)/income

Net (expenditure)/income is stated after charging/(crediting):

	Net (expenditure)/income is stated after charging/(crediting):
		2025	2024
		£	£
	Operating lease rentals	10,500	10,556
		════════	════════
12.	Independent examination fees
		2025	2024
		£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements	2,125	1,500
	Other financial services	2,150	1,496
		───────	───────
		4,275	2,996
		═══════	═══════

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	100,999	95,313
Employer contributions to pension plans	3,427	3,200
	─────────	────────
	104,426	98,513
	═════════	════════

The average head count of employees during the year was 11 (2024: 9).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee remuneration and expenses

No renumeration or expenses were paid to any trustee during the year.

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St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

15. Stocks

	2025	2024
	£	£
Finished goods and goods for resale	4,052	1,904
Non-resale stock	1,668	1,900
	───────	───────
	5,720	3,804
	═══════	═══════
Creditors: amounts falling due within one year
	2025	2024
	£	£
Accruals and deferred income	2,125	1,500
	═══════	═══════

16. Creditors: amounts falling due within one year

17. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,427 (2024: £3,200).

18. Government grants

The amounts recognised in the financial statements for government grants are as follows:

	2025	2024
	£	£
Recognised in income from donations and legacies:
Government grants income	2,500	2,000
	═══════	═══════

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St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

19. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			At 30 Sept
	1 Oct 2024	Income	Expenditure	2025
	£	£	£	£
Unrestricted - General funds	37,787	199,003	(204,279)	32,511
Designated - Building Fund	100,000	–	–	100,000
	─────────	─────────	─────────	─────────
	137,787	199,003	(204,279)	132,511
	═════════	═════════	═════════	═════════
	At			At 30 Sept
	1 Oct 2023	Income	Expenditure	2024
	£	£	£	£
Unrestricted - General funds	18,933	219,469	(200,615)	37,787
Designated - Building Fund	100,000	–	–	100,000
	─────────	─────────	─────────	─────────
	118,933	219,469	(200,615)	137,787
	═════════	═════════	═════════	═════════
Restricted funds
	At			At 30 Sept
	1 Oct 2024	Income	Expenditure	2025
	£	£	£	£
Restricted - Small Specific Funds	904	1,500	(1,500)	904
	════	═══════	═══════	════
	At			At 30 Sept
	1 Oct 2023	Income	Expenditure	2024
	£	£	£	£
Restricted - Small Specific Funds	904	–	–	904
	════	════	════	════

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St Sampson's Centre

Notes to the Financial Statements (continued)

Year ended 30 September 2025

20. Analysis of net assets between funds

	Unrestricted	Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
Current assets		134,636	904	135,540
Creditors less than 1 year		(2,125)	–	(2,125)
		─────────	────	─────────
Net assets		132,511	904	133,415
		═════════	════	═════════
	Unrestricted		Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
Current assets		139,287	904	140,191
Creditors less than 1 year		(1,500)	–	(1,500)
		─────────	────	─────────
Net assets		137,787	904	138,691
		═════════	════	═════════
Analysis of changes in net debt
				At
	At	1 Oct 2024	Cash flows	30 Sep 2025
		£	£	£
Cash at bank and in hand		136,387	(6,567)	129,820
		═════════	═══════	═════════

21. Analysis of changes in net debt

16