Keswick Youth Centre Services CIO
Financial Statements
31 July 2025
Charity Number 1199550
Keswick Youth Centre Services CIO
Index to the Financial Statements for the year ended 31 July 2025
| Page | |||
|---|---|---|---|
| Charity Information | 1 | ||
| Trustees' Report | 2 | ||
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Statement of Financial Activities Prior Year Comp | 7 | ||
| Balance Sheet | 8 | ||
| Notes to the Financial Statements | 9 | - | 13 |
Keswick Youth Centre Services CIO
Charity Information for the year ended 31 July 2025
Charity Number 1199550 Board of Trustees E Buckley J Grave J Jorritsma G Lovatt G Mendus N Picton C Walker Registered Office 23 The Headlands Keswick Cumbria CA12 5EQ Independent Examiner Frances Clark Keswick Accountants 4 Leonard Street Keswick CA12 4EJ Bankers The Co-operative Bank 147 Church Street Preston PR1 3UD
Page 1
Keswick Youth Centre Services CIO Trustees Annual Report for the year ended 31 July 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.
Legal Status
Keswick Youth Centre Services is governed by a constitution. Legal and administrative information set out in page 1 forms part of this report. The financial statements comply with current statutory requirements and Statement of Recommended Practice (SORP) for accounting and reporting for charities.
Organisation
Keswick Youth Centre Services CIO has a board of Trustees who manage and run the building and oversee the running of the Youth Club. The Trustees who served during the year were:-
E Buckley J Grave J Jorritsma G Lovatt G Mendus N Picton – appointed 03/12/2024 C Walker
Appointment of Trustees
Trustees are appointed at the AGM. From the Board of Trustees a chairman, secretary and treasurer are appointed.
Risk Assessment
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
Investment Powers and Restrictions
The Trustees have the power to invest in such assets as they see fit.
Objectives and Activities
The Trust is established to help and educate young people, particularly but not exclusively, those between the ages of 9 years and 25 years, through their leisure time activities and thus develop their physical, mental and spiritual capacities so that they may grow to full maturity as individuals and members of society and their conditions of life may be improved.
Summary of Main Activities in Relation to these Objects
The past year has seen a multitude of key initiatives come to fruition, while dealing with the ongoing challenge of finding enough Trustees and volunteers to deliver our services:
Membership and Youth Work
a) Membership continued to thrive over all three weekly sessions run during term time, totalling c180 young people by the end of the school year.
b) Three-year matched grant funding has been secured by Trustees from Cumbria Community Foundation and The Frances C Scott Foundation to enable us to extend our Lead Youth Worker’s hours from 10 to 20 per week and to employ a second Youth Worker (10 hours per week) from the start of the new academic year. The Lead Youth Worker’s role also included running a successful Summer Programme in 2024.
c) A commitment of three-year funding from Keswick Lions will also enable us to employ an Assistant Youth Worker (10 hours per week) enabling the club to run a fourth session for Year 10+ older young people planned to start during the next financial year.
Page 2
Keswick Youth Centre Services CIO Report of the Trustees, contd. for the year ended 31 July 2025
Objectives and activities (cont)
Membership and youth work (cont)
d) Long-serving volunteer Youth Workers, Mark Stainton and Heather McMillan, retired after playing a vital and committed role in ensuring that the club was able to thrive over the last 25 years. Both are greatly missed.
Trustees and volunteers
a) We are grateful to have found one new Trustee during the year and are currently still searching for an additional 2-3 Trustees to fulfil our near-future ambitions as a charity.
b) Our group of c12-15 volunteer youth workers continues to fluctuate during the year and expanding this pool remains a priority for the 2025-26 financial year.
c) The Friends of Keswick Youth Club was launched: targeting individuals (retired people / parents / grandparents); businesses; organisations (Lions/Rotary/councils/universities etc) to donate time in small chunks – and to raise the profile of the youth club with donations of time not money - promoted through social media / local media / mailing / activities / events.
Rawnsley Centre
a) The Rawnsley Centre continues to serve the KYC hub well, the space allowing us to organise many activities for our young members, across the year-groups through the three, weekly term-time sessions.
b) The space has also allowed us to continue to collaborate with other local community groups, which we will look to expand in the future.
Old Mill asset
a) The Trustees worked hard during the year to secure partner Ocean Parking to help build and manage the planned car park at our Old Mill site, which finally opened in June 2025. b) Income from the Old Mill car park is being earmarked for the project to build a new Youth Centre on that site.
Fundraising
a) During this financial year, KYCS has been supported by the Cumbria Community Foundation, Keswick Town Council, the Hilmarnon Trust, National Lottery Awards for All and Postcode Neighbourhood, The Albert Hunt Trust, Keith Graham, Lake District Hotels, Keswick Bridge Appeal, and Keswick Lions and Rotary clubs, in addition to many individual donations, our locally distributed collection tins, JustGiving page and at the Victorian Fayre.
b) The Trustees, supported by our volunteers and young members, will continue to focus on both shortterm fundraising initiatives, as well as longer-term grants to fund our activities and ambitions.
Current Position and Future Plans
Key short to medium term priorities for the board of Trustees remain as:
-
Strengthening our group of trustees, to enable us to secure a sustainably funded long-term future for KYCS
-
Widening our pool of volunteers, to enable expansion of our activities and club sessions in line with the
demand
- Continue our fundraising to cover:
An additional, assistant paid youth worker The paid youth worker team Our space at the Rawnsley Centre Our expanded youth working activities Building a pot of money towards the new Youth Club on The Old Mill Site
Page 3
Keswick Youth Centre Services CIO
Report of the Trustees, contd. for the year ended 31 July 2025
Current Position and Future Plans (Cont)
Once all these priorities have been secured, we will be able to turn our attention to the project of bringing
the approved plans for a new Keswick Youth Centre on the Old Mill site to life.
Financial Review
During the year the club had net incoming resources of £32,780 (2024 outgoing £2,277). This is made up of net incoming resources of £6,883 on general reserves and net incoming resources of £225,897 in restricted funds. When these are added to the brought forward reserves of £231,606, the closing reserves are £264,386. This is made up of £14,755 general reserves and £244,631restricted funds. The restricted funds are made up of £200,000 valuation of the land and £44,631 cash reserves.
Policy on Reserves
The Trustees are aiming to keep the reserves at the highest level possible over the next 2 years to ensure that maximum funds are available for the project to construct a new centre for young people.
Declaration
The Trustees who served during the year are detailed on page one.
Approved by the Board and Signed by order of the Trustees
Mrs K J Grave Treasurer/Secretary
Date: 06 December 2025
Page 4
Keswick Youth Centre Services CIO
Independent Examiners Report for the year ended 31 July 2025
I report on the accounts for the Trust for the year ended 31 July 2025 which are set out on pages 5 - 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year, under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examiners report is needed. It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The proceedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiners' statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements to:
-
keep accounting records in accordance with s130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met;
or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Frances Clark FCA CTA Appleside 4 Leonard Street Keswick Cumbria CA12 4EJ
Page 5
Keswick Youth Centre Services CIO
Statement of Financial Activities for the year ended
| 31 July 2025 Notes INCOME Donations and Grants Donations and gifts 2 Membership Income Grants receivable 3 Income from charitable activities Youth club income Other trading activities Fundraising 4 Investment Income 5 Total income EXPENDITURE Cost of raising funds Fundraising costs 6 Expenditure on charitable activities Youth club running costs 7 New build costs 8 Administration Costs 9 Legal and professional 10 Total expenditure Net income / (expenditure) Net movement in funds Total funds brought forward Transfers between funds Total funds carried forward 11 Funds Analysis Fixed Asset Reserves Free Reserves |
Un-restricted Restricted Funds Total £ £ £ 13,610 5,500 19,110 - - - - 50,711 50,711 2 30 32 884 1,225 2,109 - - - 14,496 57,466 71,962 257 5,000 5,257 4,882 23,981 28,863 - 383 383 1,787 1,819 3,606 653 420 1,073 7,579 31,603 39,182 6,917 25,863 32,780 6,917 25,863 32,780 7,872 223,734 231,606 0 - - 14,789 249,597 264,386 - 200,000 200,000 14,789 49,597 64,386 14,789 249,597 264,386 31 July 2025 |
31 July 2024 Total £ 2,169 - 22,588 104 559 - 25,420 302 25,797 - 1,598 - 27,697 (2,277) (2,277) 233,883 - 231,606 200,000 31,606 231,606 |
|---|---|---|
The notes form part of these financial statements
Page 6
Keswick Youth Centre Services CIO
| Statement of Financial Activities - Prior Year Comparative | Statement of Financial Activities - Prior Year Comparative | Statement of Financial Activities - Prior Year Comparative | |
|---|---|---|---|
| for the year ended | |||
| 31 July 2024 | 31 | July 2024 | |
| Restricted | |||
| Un-restricted | Funds | Total | |
| £ | £ | £ | |
| INCOME | |||
| Donations and Grants | |||
| Donations and gifts | 1,919 | 250 | 2,169 |
| Membership Income | - | - | - |
| Grants receivable | 650 | 21,938 | 22,588 |
| Income from charitable activities | |||
| Youth club income | - | 104 | 104 |
| Other trading activities | |||
| Fundraising | 559 | - | 559 |
| Investment Income | - | - | - |
| Total income | 3,128 | 22,292 | 25,420 |
| EXPENDITURE Cost of raising funds Fundraising costs Expenditure on charitable activities Youth club running costs New build costs Administration Costs Legal and professional |
302 298 - 659 - |
5,000 25,499 - 939 - |
5,302 25,797 - 1,598 - |
| Total expenditure | 1,259 | 31,438 | 32,697 |
| Net income / (expenditure) | 1,869 | (9,146) | (7,277) |
| Net movement in funds Total funds brought forward Transfers between funds |
1,869 8,918 (2,915) |
(9,146) 224,965 2,915 |
(7,277) 233,883 - |
| Total funds carried forward | 7,872 | 218,734 | 226,606 |
| Funds Analysis Fixed Asset Reserves Free Reserves |
- 7,872 |
200,000 18,734 |
200,000 26,606 |
| 7,872 | 218,734 | 226,606 |
The notes form part of these financial statements
Page 7
Keswick Youth Centre Services CIO
| Balance Sheet as at 31 July 2025 Notes Fixed Assets Tangible fixed assets 13 Investments Current Assets Stock Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year Creditors and accruals 15 Net Current Assets Total Assets less Current Liabilities NET ASSETS Funds Restricted funds 11 Unrestricted funds 12 |
31 July 2025 £ £ 200,000 - - 1,673 62,713 64,386 64,386 264,386 264,386 249,597 14,789 264,386 |
31 July 2024 £ £ 200,000 - - 2,255 29,351 31,606 31,606 231,606 231,606 223,734 7,872 231,606 |
|---|---|---|
Approved by the trustees and signed on their behalf
J Jorritsma Acting Chairperson Date:
The notes form part of these financial statements
Page 8
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
1 Accounting Policies
General
These accounts have been prepared on a receipts and payments basis, and in accordance with the Charities SORP 2005 (Statement of Recommended Practice), and the Charities Act 2011.
Tangible Fixed Assets and Depreciation
Assets used for charitable purposes, with an expected useful life exceeding one year, are capitalised on the balance sheet. Depreciation is provided at the following annual rates in order to write off each asset over its expected useful life:
Office Equipment 25% on reducing balance Computer Equipment 3 years straight line
No depreciation is provided on the property.
Income
Income received is made up of donations, grants and bank interest. The income is included in the SOFA when it is received. The value of services provided by Trustees is not included.
Expenditure
Expenditure is accounted for on an paid basis. Where it relates to a specific project it is allocated to that project as restricted expenditure. Expenditure that relates to the objects of the charity is classified as charitable activities. The costs of generating funds are separately identified.
Funds
General funds are those where no restrictions have been placed upon the specific spending of the funds by the donor. Designated funds are those funds where the directors have chosen to earmark general funds for a specfic purpose. Restricted funds are those funds where the donation is received for a specific purpose as set out by the donor, and when the
| 2 Donations and gifts Donations |
Unrestricted Restricted Total £ £ £ 13,610 5,500 19,110 13,610 5,500 19,110 31 July 2025 |
31 July 2024 £ 2,169 2,169 |
|---|---|---|
Page 9
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 3 Grants Receivable Keswick Town Council Cumbria Community Foundation A4A Community Fund Albert Hunt Trust Hilmarnon Trust Postcode Neighbourhood Fund Keswick Lions 3 Rental Income Youth club income 4 Fundraising Car park income Fayres and fetes stalls 5 Investment income Bank interest received 6 Fundraising costs Fayres & fetes costs Car park expenditure 7 Youth club running costs Session expenses Wages Equipment Rawnsley set up costs Venue rent Summer activity costs 8 New build costs Legal & professional fees 9 Administration Costs DBS checks Travel expenses Insurance Telephone Postage and Stationery Computer costs Website Advertising Subscriptions Bank charges 10 Legal and professional Consultancy |
Unrestricted Restricted Total £ £ £ - 7,500 7,500 - 10,000 10,000 - 16,561 16,561 - 5,000 5,000 - - - - 11,650 11,650 - - - - 50,711 50,711 2 30 32 2 30 32 - 1,225 1,225 884 - 884 884 1,225 2,109 - - - - - - 257 - 257 - 5,000 5,000 257 5,000 5,257 41 2,309 2,350 288 10,767 11,055 59 677 736 - - - 4,494 10,006 14,500 - 222 222 4,882 23,981 28,863 - 383 383 - 383 383 - - - - 242 242 1,113 835 1,948 - 10 10 35 37 72 232 40 272 54 300 354 119 337 456 233 18 251 1 - 1 1,787 1,819 3,606 653 420 1,073 653 420 1,073 31 July 2025 |
31 July 2024 £ 5,777 9,061 - - 5,750 - 2,000 22,588 104 104 - 559 559 - - 302 - 302 2,666 7,462 - 98 14,500 1,071 25,797 - - 181 - 549 - 58 45 390 32 343 - 1,598 - - |
|---|---|---|
Page 10
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 11 Employee Remuneration Wages 12 Trustee Remuneration and Expenses |
31 July 2025 £ 10,767 10,767 |
31 July 2024 £ 7,462 7,462 |
|---|---|---|
No remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any trustee or to any person or persons known to be connected with any of them.
13 Tangible Fixed Assets
| Land £ Cost At 1 August 2024 200,000 Additions Disposals Revaluation - At 31 July 2025 200,000 Depreciation At 1 August 2024 - Charge Elimination on disposals At 31 July 2025 - Net Book Value At 31 July 2025 200,000 At 31 July 2024 200,000 14 Debtors Trade debtors Prepayments 15 Creditors: amounts falling due within one year Accruals |
Equipment £ - - - - - - - 31 July 2025 £ - 1,673 1,673 31 July 2025 £ - - |
Total £ 200,000 - 200,000 - - 200,000 200,000 31 July 2024 £ - 2,255 2,255 31 July 2024 £ - - |
|---|---|---|
Page 11
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 16 | Funds | At | At | |||||
|---|---|---|---|---|---|---|---|---|
| 1 August 2024 | Income | Expenditure | Transfers | 31 July 2025 | ||||
| Albert Hunt Trust | - | 5,000 | - | - | 5,000 | |||
| Awards For All | - | 16,561 | (2,263) | - | 14,298 | |||
| CCF Better Tomorrows 3 | 7,203 | - | (5,530) | - | 1,673 | |||
| CCF 2025 / 2026 | - | 10,000 | (736) | - | 9,264 | |||
| Hilmarnon Trust | 5,457 | - | (5,457) | - | - | |||
| Keith Graham Donation | - | 5,000 | - | 682 |
- | 4,318 | ||
| Keswick Bridge Appeal | - | 500 | (500) | - | - | |||
| Keswick Town Council | 2,529 | 7,500 | (10,029) | - | - | |||
| PCC | 292 | - | (292) | - | - | |||
| Neighbourhood Postcode Fund | - | 11,650 | (43) | - | 11,607 | |||
| Unrestricted Funds Youth Club | 864 | 30 | (688) | - | 206 | |||
| New Build / Old Mill Site | 207,389 | 1,225 | (5,383) | - | 203,231 | * | ||
| 223,734 | 57,466 | (31,603) | - | 249,597 | ||||
| * | New Building Project Notional land value Cash at bank |
200,000 3,231 |
||||||
| 203,231 | ||||||||
| COMPARATIVE CCF Better Tomorrows 2 CCC1 Fund CCF Better Tomorrows 3 Co-op (Scot Mid) Hilmarnon Trust Keswick Lions Keswick Town Council Lakes 100 PCC Unrestricted Funds Youth Club New Build / Old Mill Site |
At 1 August 2023 5,601 6,302 - 2,000 - - 2,858 - 646 169 207,389 |
Income - - 8,411 - 5,750 2,000 5,777 250 - 104 - |
Expenditure (5,516) (6,302) (1,208) (2,000) (293) (2,000) (6,106) 250 - (354) (2,409) - |
Transfers (85) - - - - - - - - 3,000 - |
At 31 July 2024 - - 7,203 - 5,457 - 2,529 - 292 864 207,389 |
|||
| 224,965 | 22,292 | (26,438) | 2,915 | 223,734 |
Page 12
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 17 Net Assets by fund Tangible fixed assets Investments Current assets Creditors: amounts falling due within one year Total net assets COMPARATIVE - At 31 July 2024 Net Assets by fund Tangible fixed assets Investments Current assets Creditors: amounts falling due within one year Total net assets |
Restricted Unrestricted Total £ £ £ 200,000 - 200,000 - - - 49,597 14,789 64,386 - - - 249,597 14,789 264,386 Restricted Unrestricted Total £ £ £ 200,000 - 200,000 - - - 23,734 7,872 31,606 - - - 223,734 7,872 231,606 |
|---|---|
Page 13
Keswick Youth Centre Services Financial Activities by Class August 2024 - July 2025
| Income Car park income Donations Fundraising income Grants received A4A Community Fund Albert Hunt Trust CCF Grants Keswick Town Council Grant Postcode Neighbourhood Fund Sales of Product Income Youth club session income Total Income Cost of Sales Fundraising costs Total Cost of Sales Expenditures Advertising Car park expenditure Charity Commission Computer running costs Equipment Insurance Phone Costs Planning Discharge Printing, Postage and Stationery Purchases Subscriptions Summer Activities SumUp Fees Travel and Accommodation Uncategorised Expense Venue rent Wages Website costs Youth club session costs Total Expenditures Net Income/(Expenditure) Funds Brought Forward Transfers between funds |
Albert Hunt Trust |
CCF25/26 PCC Awards For All (Community Fund) CCF Better Tomorrows Yr3 Hilmarnon Trust Keith Graham Donation Keswick Bridge Appeal Keswick Town Council Postcode Neighbourhood Fund Unrestricted Funds Youth Club Unrestricted Funds General New building and old mill site |
|---|---|---|
| 5,000.00 16,561.00 0.00 10,000.00 0.00 5,000.00 500.00 7,500.00 0.00 11,650.00 30.00 14,495.21 1,225.00 257.09 |
||
| 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 257.09 0.00 |
||
| 337.10 119.40 5,000.00 35.00 14.40 25.20 232.36 640.93 253.15 582.00 1,112.68 10.00 383.00 8.89 10.48 18.27 34.04 35.96 58.98 18.00 198.00 221.96 0.65 80.00 162.00 420.00 652.80 3,625.00 387.58 5,000.00 993.39 4,494.03 4,920.42 736.05 681.86 4,428.77 288.21 292.00 62.00 421.00 400.00 682.45 669.54 176.67 |
||
| 0.00 4,248.54 5,529.96 736.05 5,456.96 681.86 500.00 6,404.16 292.00 1,539.06 687.81 7,464.82 5,383.00 5,000.00 12,312.46 (5,529.96) 9,263.95 (5,456.96) 4,318.14 0.00 1,095.84 (292.00) 10,110.94 (657.81) 6,773.30 (4,158.00) - 0.00 7,202.96 0.00 5,456.96 0.00 0.00 2,529.16 292.00 0.00 864.49 7,872.23 7,389.00 |
||
| Funds Carry Forward | 5,000.00 12,312.46 1,673.00 9,263.95 0.00 4,318.14 0.00 3,625.00 0.00 10,110.94 206.68 14,645.53 3,231.00 |
|
| Plus Land Balance Sheet |
TOTAL
1,225.00 19,109.63 883.58 0.00 16,561.00 5,000.00 10,000.00 7,500.00 11,650.00 2.00 30.00 71,961.21
257.09 257.09 456.50 5,000.00 35.00 271.96 640.93 1,947.83 10.00 383.00 71.68 94.94 216.00 221.96 0.65 242.00 1,072.80 14,500.00 11,055.31 354.00 2,349.66 38,924.22 32,779.90 31,606.80
64,386.70 200,000.00 264,386.70
Keswick Youth Centre Services CIO
Financial Statements
31 July 2025
Charity Number 1199550
Keswick Youth Centre Services CIO
Index to the Financial Statements for the year ended 31 July 2025
| Page | |||
|---|---|---|---|
| Charity Information | 1 | ||
| Trustees' Report | 2 | ||
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Statement of Financial Activities Prior Year Comp | 7 | ||
| Balance Sheet | 8 | ||
| Notes to the Financial Statements | 9 | - | 13 |
Keswick Youth Centre Services CIO
Charity Information for the year ended 31 July 2025
Charity Number 1199550 Board of Trustees E Buckley J Grave J Jorritsma G Lovatt G Mendus N Picton C Walker Registered Office 23 The Headlands Keswick Cumbria CA12 5EQ Independent Examiner Frances Clark Keswick Accountants 4 Leonard Street Keswick CA12 4EJ Bankers The Co-operative Bank 147 Church Street Preston PR1 3UD
Page 1
Keswick Youth Centre Services CIO Trustees Annual Report for the year ended 31 July 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.
Legal Status
Keswick Youth Centre Services is governed by a constitution. Legal and administrative information set out in page 1 forms part of this report. The financial statements comply with current statutory requirements and Statement of Recommended Practice (SORP) for accounting and reporting for charities.
Organisation
Keswick Youth Centre Services CIO has a board of Trustees who manage and run the building and oversee the running of the Youth Club. The Trustees who served during the year were:-
E Buckley J Grave J Jorritsma G Lovatt G Mendus N Picton – appointed 03/12/2024 C Walker
Appointment of Trustees
Trustees are appointed at the AGM. From the Board of Trustees a chairman, secretary and treasurer are appointed.
Risk Assessment
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
Investment Powers and Restrictions
The Trustees have the power to invest in such assets as they see fit.
Objectives and Activities
The Trust is established to help and educate young people, particularly but not exclusively, those between the ages of 9 years and 25 years, through their leisure time activities and thus develop their physical, mental and spiritual capacities so that they may grow to full maturity as individuals and members of society and their conditions of life may be improved.
Summary of Main Activities in Relation to these Objects
The past year has seen a multitude of key initiatives come to fruition, while dealing with the ongoing challenge of finding enough Trustees and volunteers to deliver our services:
Membership and Youth Work
a) Membership continued to thrive over all three weekly sessions run during term time, totalling c180 young people by the end of the school year.
b) Three-year matched grant funding has been secured by Trustees from Cumbria Community Foundation and The Frances C Scott Foundation to enable us to extend our Lead Youth Worker’s hours from 10 to 20 per week and to employ a second Youth Worker (10 hours per week) from the start of the new academic year. The Lead Youth Worker’s role also included running a successful Summer Programme in 2024.
c) A commitment of three-year funding from Keswick Lions will also enable us to employ an Assistant Youth Worker (10 hours per week) enabling the club to run a fourth session for Year 10+ older young people planned to start during the next financial year.
Page 2
Keswick Youth Centre Services CIO Report of the Trustees, contd. for the year ended 31 July 2025
Objectives and activities (cont)
Membership and youth work (cont)
d) Long-serving volunteer Youth Workers, Mark Stainton and Heather McMillan, retired after playing a vital and committed role in ensuring that the club was able to thrive over the last 25 years. Both are greatly missed.
Trustees and volunteers
a) We are grateful to have found one new Trustee during the year and are currently still searching for an additional 2-3 Trustees to fulfil our near-future ambitions as a charity.
b) Our group of c12-15 volunteer youth workers continues to fluctuate during the year and expanding this pool remains a priority for the 2025-26 financial year.
c) The Friends of Keswick Youth Club was launched: targeting individuals (retired people / parents / grandparents); businesses; organisations (Lions/Rotary/councils/universities etc) to donate time in small chunks – and to raise the profile of the youth club with donations of time not money - promoted through social media / local media / mailing / activities / events.
Rawnsley Centre
a) The Rawnsley Centre continues to serve the KYC hub well, the space allowing us to organise many activities for our young members, across the year-groups through the three, weekly term-time sessions.
b) The space has also allowed us to continue to collaborate with other local community groups, which we will look to expand in the future.
Old Mill asset
a) The Trustees worked hard during the year to secure partner Ocean Parking to help build and manage the planned car park at our Old Mill site, which finally opened in June 2025. b) Income from the Old Mill car park is being earmarked for the project to build a new Youth Centre on that site.
Fundraising
a) During this financial year, KYCS has been supported by the Cumbria Community Foundation, Keswick Town Council, the Hilmarnon Trust, National Lottery Awards for All and Postcode Neighbourhood, The Albert Hunt Trust, Keith Graham, Lake District Hotels, Keswick Bridge Appeal, and Keswick Lions and Rotary clubs, in addition to many individual donations, our locally distributed collection tins, JustGiving page and at the Victorian Fayre.
b) The Trustees, supported by our volunteers and young members, will continue to focus on both shortterm fundraising initiatives, as well as longer-term grants to fund our activities and ambitions.
Current Position and Future Plans
Key short to medium term priorities for the board of Trustees remain as:
-
Strengthening our group of trustees, to enable us to secure a sustainably funded long-term future for KYCS
-
Widening our pool of volunteers, to enable expansion of our activities and club sessions in line with the
demand
- Continue our fundraising to cover:
An additional, assistant paid youth worker The paid youth worker team Our space at the Rawnsley Centre Our expanded youth working activities Building a pot of money towards the new Youth Club on The Old Mill Site
Page 3
Keswick Youth Centre Services CIO
Report of the Trustees, contd. for the year ended 31 July 2025
Current Position and Future Plans (Cont)
Once all these priorities have been secured, we will be able to turn our attention to the project of bringing
the approved plans for a new Keswick Youth Centre on the Old Mill site to life.
Financial Review
During the year the club had net incoming resources of £32,780 (2024 outgoing £2,277). This is made up of net incoming resources of £6,883 on general reserves and net incoming resources of £225,897 in restricted funds. When these are added to the brought forward reserves of £231,606, the closing reserves are £264,386. This is made up of £14,755 general reserves and £244,631restricted funds. The restricted funds are made up of £200,000 valuation of the land and £44,631 cash reserves.
Policy on Reserves
The Trustees are aiming to keep the reserves at the highest level possible over the next 2 years to ensure that maximum funds are available for the project to construct a new centre for young people.
Declaration
The Trustees who served during the year are detailed on page one.
Approved by the Board and Signed by order of the Trustees
Mrs K J Grave Treasurer/Secretary
Date: 06 December 2025
Page 4
Keswick Youth Centre Services CIO
Independent Examiners Report for the year ended 31 July 2025
I report on the accounts for the Trust for the year ended 31 July 2025 which are set out on pages 5 - 9.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year, under section 144(2) of the Charities Act 2011 (the 2011 Act), and that an independent examiners report is needed. It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The proceedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiners' statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements to:
-
keep accounting records in accordance with s130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met;
or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Frances Clark FCA CTA Appleside 4 Leonard Street Keswick Cumbria CA12 4EJ
Page 5
Keswick Youth Centre Services CIO
Statement of Financial Activities for the year ended
| 31 July 2025 Notes INCOME Donations and Grants Donations and gifts 2 Membership Income Grants receivable 3 Income from charitable activities Youth club income Other trading activities Fundraising 4 Investment Income 5 Total income EXPENDITURE Cost of raising funds Fundraising costs 6 Expenditure on charitable activities Youth club running costs 7 New build costs 8 Administration Costs 9 Legal and professional 10 Total expenditure Net income / (expenditure) Net movement in funds Total funds brought forward Transfers between funds Total funds carried forward 11 Funds Analysis Fixed Asset Reserves Free Reserves |
Un-restricted Restricted Funds Total £ £ £ 13,610 5,500 19,110 - - - - 50,711 50,711 2 30 32 884 1,225 2,109 - - - 14,496 57,466 71,962 257 5,000 5,257 4,882 23,981 28,863 - 383 383 1,787 1,819 3,606 653 420 1,073 7,579 31,603 39,182 6,917 25,863 32,780 6,917 25,863 32,780 7,872 223,734 231,606 0 - - 14,789 249,597 264,386 - 200,000 200,000 14,789 49,597 64,386 14,789 249,597 264,386 31 July 2025 |
31 July 2024 Total £ 2,169 - 22,588 104 559 - 25,420 302 25,797 - 1,598 - 27,697 (2,277) (2,277) 233,883 - 231,606 200,000 31,606 231,606 |
|---|---|---|
The notes form part of these financial statements
Page 6
Keswick Youth Centre Services CIO
| Statement of Financial Activities - Prior Year Comparative | Statement of Financial Activities - Prior Year Comparative | Statement of Financial Activities - Prior Year Comparative | |
|---|---|---|---|
| for the year ended | |||
| 31 July 2024 | 31 | July 2024 | |
| Restricted | |||
| Un-restricted | Funds | Total | |
| £ | £ | £ | |
| INCOME | |||
| Donations and Grants | |||
| Donations and gifts | 1,919 | 250 | 2,169 |
| Membership Income | - | - | - |
| Grants receivable | 650 | 21,938 | 22,588 |
| Income from charitable activities | |||
| Youth club income | - | 104 | 104 |
| Other trading activities | |||
| Fundraising | 559 | - | 559 |
| Investment Income | - | - | - |
| Total income | 3,128 | 22,292 | 25,420 |
| EXPENDITURE Cost of raising funds Fundraising costs Expenditure on charitable activities Youth club running costs New build costs Administration Costs Legal and professional |
302 298 - 659 - |
5,000 25,499 - 939 - |
5,302 25,797 - 1,598 - |
| Total expenditure | 1,259 | 31,438 | 32,697 |
| Net income / (expenditure) | 1,869 | (9,146) | (7,277) |
| Net movement in funds Total funds brought forward Transfers between funds |
1,869 8,918 (2,915) |
(9,146) 224,965 2,915 |
(7,277) 233,883 - |
| Total funds carried forward | 7,872 | 218,734 | 226,606 |
| Funds Analysis Fixed Asset Reserves Free Reserves |
- 7,872 |
200,000 18,734 |
200,000 26,606 |
| 7,872 | 218,734 | 226,606 |
The notes form part of these financial statements
Page 7
Keswick Youth Centre Services CIO
| Balance Sheet as at 31 July 2025 Notes Fixed Assets Tangible fixed assets 13 Investments Current Assets Stock Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year Creditors and accruals 15 Net Current Assets Total Assets less Current Liabilities NET ASSETS Funds Restricted funds 11 Unrestricted funds 12 |
31 July 2025 £ £ 200,000 - - 1,673 62,713 64,386 64,386 264,386 264,386 249,597 14,789 264,386 |
31 July 2024 £ £ 200,000 - - 2,255 29,351 31,606 31,606 231,606 231,606 223,734 7,872 231,606 |
|---|---|---|
Approved by the trustees and signed on their behalf
J Jorritsma Acting Chairperson Date:
The notes form part of these financial statements
Page 8
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
1 Accounting Policies
General
These accounts have been prepared on a receipts and payments basis, and in accordance with the Charities SORP 2005 (Statement of Recommended Practice), and the Charities Act 2011.
Tangible Fixed Assets and Depreciation
Assets used for charitable purposes, with an expected useful life exceeding one year, are capitalised on the balance sheet. Depreciation is provided at the following annual rates in order to write off each asset over its expected useful life:
Office Equipment 25% on reducing balance Computer Equipment 3 years straight line
No depreciation is provided on the property.
Income
Income received is made up of donations, grants and bank interest. The income is included in the SOFA when it is received. The value of services provided by Trustees is not included.
Expenditure
Expenditure is accounted for on an paid basis. Where it relates to a specific project it is allocated to that project as restricted expenditure. Expenditure that relates to the objects of the charity is classified as charitable activities. The costs of generating funds are separately identified.
Funds
General funds are those where no restrictions have been placed upon the specific spending of the funds by the donor. Designated funds are those funds where the directors have chosen to earmark general funds for a specfic purpose. Restricted funds are those funds where the donation is received for a specific purpose as set out by the donor, and when the
| 2 Donations and gifts Donations |
Unrestricted Restricted Total £ £ £ 13,610 5,500 19,110 13,610 5,500 19,110 31 July 2025 |
31 July 2024 £ 2,169 2,169 |
|---|---|---|
Page 9
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 3 Grants Receivable Keswick Town Council Cumbria Community Foundation A4A Community Fund Albert Hunt Trust Hilmarnon Trust Postcode Neighbourhood Fund Keswick Lions 3 Rental Income Youth club income 4 Fundraising Car park income Fayres and fetes stalls 5 Investment income Bank interest received 6 Fundraising costs Fayres & fetes costs Car park expenditure 7 Youth club running costs Session expenses Wages Equipment Rawnsley set up costs Venue rent Summer activity costs 8 New build costs Legal & professional fees 9 Administration Costs DBS checks Travel expenses Insurance Telephone Postage and Stationery Computer costs Website Advertising Subscriptions Bank charges 10 Legal and professional Consultancy |
Unrestricted Restricted Total £ £ £ - 7,500 7,500 - 10,000 10,000 - 16,561 16,561 - 5,000 5,000 - - - - 11,650 11,650 - - - - 50,711 50,711 2 30 32 2 30 32 - 1,225 1,225 884 - 884 884 1,225 2,109 - - - - - - 257 - 257 - 5,000 5,000 257 5,000 5,257 41 2,309 2,350 288 10,767 11,055 59 677 736 - - - 4,494 10,006 14,500 - 222 222 4,882 23,981 28,863 - 383 383 - 383 383 - - - - 242 242 1,113 835 1,948 - 10 10 35 37 72 232 40 272 54 300 354 119 337 456 233 18 251 1 - 1 1,787 1,819 3,606 653 420 1,073 653 420 1,073 31 July 2025 |
31 July 2024 £ 5,777 9,061 - - 5,750 - 2,000 22,588 104 104 - 559 559 - - 302 - 302 2,666 7,462 - 98 14,500 1,071 25,797 - - 181 - 549 - 58 45 390 32 343 - 1,598 - - |
|---|---|---|
Page 10
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 11 Employee Remuneration Wages 12 Trustee Remuneration and Expenses |
31 July 2025 £ 10,767 10,767 |
31 July 2024 £ 7,462 7,462 |
|---|---|---|
No remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any trustee or to any person or persons known to be connected with any of them.
13 Tangible Fixed Assets
| Land £ Cost At 1 August 2024 200,000 Additions Disposals Revaluation - At 31 July 2025 200,000 Depreciation At 1 August 2024 - Charge Elimination on disposals At 31 July 2025 - Net Book Value At 31 July 2025 200,000 At 31 July 2024 200,000 14 Debtors Trade debtors Prepayments 15 Creditors: amounts falling due within one year Accruals |
Equipment £ - - - - - - - 31 July 2025 £ - 1,673 1,673 31 July 2025 £ - - |
Total £ 200,000 - 200,000 - - 200,000 200,000 31 July 2024 £ - 2,255 2,255 31 July 2024 £ - - |
|---|---|---|
Page 11
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 16 | Funds | At | At | |||||
|---|---|---|---|---|---|---|---|---|
| 1 August 2024 | Income | Expenditure | Transfers | 31 July 2025 | ||||
| Albert Hunt Trust | - | 5,000 | - | - | 5,000 | |||
| Awards For All | - | 16,561 | (2,263) | - | 14,298 | |||
| CCF Better Tomorrows 3 | 7,203 | - | (5,530) | - | 1,673 | |||
| CCF 2025 / 2026 | - | 10,000 | (736) | - | 9,264 | |||
| Hilmarnon Trust | 5,457 | - | (5,457) | - | - | |||
| Keith Graham Donation | - | 5,000 | - | 682 |
- | 4,318 | ||
| Keswick Bridge Appeal | - | 500 | (500) | - | - | |||
| Keswick Town Council | 2,529 | 7,500 | (10,029) | - | - | |||
| PCC | 292 | - | (292) | - | - | |||
| Neighbourhood Postcode Fund | - | 11,650 | (43) | - | 11,607 | |||
| Unrestricted Funds Youth Club | 864 | 30 | (688) | - | 206 | |||
| New Build / Old Mill Site | 207,389 | 1,225 | (5,383) | - | 203,231 | * | ||
| 223,734 | 57,466 | (31,603) | - | 249,597 | ||||
| * | New Building Project Notional land value Cash at bank |
200,000 3,231 |
||||||
| 203,231 | ||||||||
| COMPARATIVE CCF Better Tomorrows 2 CCC1 Fund CCF Better Tomorrows 3 Co-op (Scot Mid) Hilmarnon Trust Keswick Lions Keswick Town Council Lakes 100 PCC Unrestricted Funds Youth Club New Build / Old Mill Site |
At 1 August 2023 5,601 6,302 - 2,000 - - 2,858 - 646 169 207,389 |
Income - - 8,411 - 5,750 2,000 5,777 250 - 104 - |
Expenditure (5,516) (6,302) (1,208) (2,000) (293) (2,000) (6,106) 250 - (354) (2,409) - |
Transfers (85) - - - - - - - - 3,000 - |
At 31 July 2024 - - 7,203 - 5,457 - 2,529 - 292 864 207,389 |
|||
| 224,965 | 22,292 | (26,438) | 2,915 | 223,734 |
Page 12
Keswick Youth Centre Services CIO
Notes to the Financial Statements for the year ended 31 July 2025
| 17 Net Assets by fund Tangible fixed assets Investments Current assets Creditors: amounts falling due within one year Total net assets COMPARATIVE - At 31 July 2024 Net Assets by fund Tangible fixed assets Investments Current assets Creditors: amounts falling due within one year Total net assets |
Restricted Unrestricted Total £ £ £ 200,000 - 200,000 - - - 49,597 14,789 64,386 - - - 249,597 14,789 264,386 Restricted Unrestricted Total £ £ £ 200,000 - 200,000 - - - 23,734 7,872 31,606 - - - 223,734 7,872 231,606 |
|---|---|
Page 13