## **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:
1. Strengthening our group of trustees, to enable us to secure a sustainably funded long-term future for KYCS
2. Widening our pool of volunteers, to enable expansion of our activities and club sessions in line with the
demand
3. 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:
1. Strengthening our group of trustees, to enable us to secure a sustainably funded long-term future for KYCS
2. Widening our pool of volunteers, to enable expansion of our activities and club sessions in line with the
demand
3. 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