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2025-03-31-accounts

THE BOLTON WOODS CENTRE ANNUAL REPORT 2024–2025

A Year of Growth, Community Impact & Strategic Development

1. Reference and Administrative Details

The Bolton Woods Centre (BWC) is a registered Charitable Incorporated Organisation (CIO), serving the Bolton Woods and wider Bradford district. The Centre acts as a multi-purpose community hub offering social, educational, wellbeing and family support activities.

Registered Address: 71 Livingstone Road, Bradford, BD2 1BD

Legal Status: Charitable Incorporated Organisation (CIO)

Charity No: 1200230 | Company No: CE030119

Trustees Serving During the Year:

2. Structure, Governance and Management

The charity is governed by its CIO Constitution, which outlines trustee responsibilities, financial conduct, safeguarding duties, and meeting procedures. Trustees provide oversight, strategic vision and ensure regulatory compliance.

Sub-Committees Established in 2024–25:

This governance strengthening reflects the rapid growth of the Centre, the expanded service delivery, and the need for robust oversight in preparation for long-term sustainability.

3. Objectives and Activities

The core aim of The Bolton Woods Centre is to improve the quality of life for local residents through social welfare, education, health and wellbeing, and inclusive community-led programmes.

The Centre operates as a safe, warm and welcoming environment, offering opportunities for all ages, backgrounds and needs—including vulnerable adults, families facing hardship, and young people at risk of isolation.

4. Public Benefit Statement

The trustees confirm that all activities carried out by the Centre for the year 2024–25 deliver clear public benefit in line with the Charities Act 2011. Over 400 weekly users engaged in services including youth work, adult social groups, food support, safeguarding interventions, community meals, placements, volunteering, training, and wellbeing activity.

5. Achievements and Performance

5.1 Centre Growth Overview

During this year, BWC experienced significant expansion in visitor numbers, programme reach, partnership working and community visibility. Services now support an average of 400 weekly visitors, across more than 15 different programme areas. Demand remains consistently high, demonstrating that the Centre is meeting a critical need in the area.

5.2 Programme Highlights (Feb–May 2025)

5.3 Programme Highlights (June–Nov 2025)

6. Centre Manager’s Operational Update

Significant operational pressures were navigated throughout 2024–25, including flooding, infrastructure damage, staffing gaps and heightened community need. The Centre maintained continuity of services by adapting space usage, investing in temporary heating, reallocating staff, and accelerating fundraising efforts.

Key Operational Developments:

7. Volunteers

The Centre’s 16 active volunteers continue to be central to service delivery—supporting café operations, running community events, assisting youth work, maintaining outdoor spaces, and contributing to Friends of the Group. BWC’s Volunteer Policy ensures clear expectations, training and recognition.

8. Equality, Diversity & Inclusion

BWC remains committed to fairness, inclusivity and reducing barriers for marginalised groups. The Equality & Diversity Policy guides decision-making across recruitment, service design, safeguarding, community engagement and staff training.

9. Safeguarding

Safeguarding continues to be a core organisational priority. This year included complex adult and child protection cases requiring coordinated multi-agency responses. Staff maintain compliance through safer recruitment, supervision, updated policies and annual training.

10. Data Protection and GDPR

The Centre strengthened its GDPR compliance through improved data handling procedures, secure digital systems, updated privacy notices, retention schedules and staff training in line with the Data Protection Act 2018.

11. Health & Safety

Monthly safety checks, fire drills, COSHH compliance and building maintenance formed part of the year's Health & Safety improvements. The 2024 H&S Policy remains fully implemented across all programme areas.

12. Financial Review (Accounts to Follow)

Formal accounts will be appended once finalised. This year saw strengthened financial oversight, clear budget allocation to programme areas, and pursuit of new multi-year income streams. Secured grants included UKSPF Community Buildings funding, Wish Foundation, Healthy Urban Places research funding, and multiple corporate/local donations.

13. Risks and Future Priorities

Key risks include the impending end of Lottery core funding in July 2026, rising community demand, building maintenance needs and staff capacity pressures. Trustees have prioritised

creating a three-year business plan, strengthening governance, diversifying income, and expanding community reach to BD3, BD4 and Heaton.

14. Acknowledgements

The Centre extends heartfelt thanks to all trustees, staff, volunteers, funders, partners and residents whose commitment continues to make Bolton Woods a thriving, compassionate and resilient community hub.

15. Statement of Trustees' Responsibilities

The trustees confirm they have complied with their duties under the Charities Act 2011, ensuring strong governance, safeguarding oversight, ethical financial stewardship and delivery of public benefit.

Company registration number: CE030119 Charity registration number: 1200230

The Bolton Woods Centre

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2025

The Bolton Woods Centre

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Accountants' Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

The Bolton Woods Centre

Reference and Administrative Details

Trustees Julie Whiting Kelly Eileen Walmsley Michaela Suzanne Versey Shuttleworth Reverend Tracy Amanda Milne Sharon Taylor Mr Christopher Horne Cathy Jane Hird Charity Registration Number 1200230 Company Registration Number CE030119

Registered Office

The charity is incorporated in England and Wales. 71 Livingstone Road Bradford BD2 1BD

Page 1

The Bolton Woods Centre

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2025.

Objectives and activities

Public benefit

For the benefit of the public to maintain a community centre and provide activity sessions.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Julie Whiting Kelly Eileen Walmsley (appointed 16 June 2024) Phillippa Blomfield (resigned 3 February 2025) Hamid Miah (resigned 3 February 2025) Michaela Suzanne Versey Shuttleworth (appointed 16 June 2024) Reverend Tracy Amanda Milne (appointed 1 October 2025) Sharon Taylor (appointed 1 October 2025) Mr Christopher Horne (appointed 1 October 2025) Cathy Jane Hird (appointed 1 May 2025)

Structure, governance and management Financial instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Page 2

The Bolton Woods Centre

Trustees' Report

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.

The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Statement of trustees' responsibilities

The trustees (who are also the directors of The Bolton Woods Centre for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Page 3

The Bolton Woods Centre

Trustees' Report

The annual report was approved by the trustees of the charity on 3 December 2025 and signed on its behalf by:

............................. ............ Julie Whiting Trustee

----- Start of picture text -----
.................................
----- End of picture text -----

................................. ........ Michaela Suzanne Versey Shuttleworth Trustee

Page 4

Chartered Certified Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of The Bolton Woods Centre for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Bolton Woods Centre for the year ended 31 March 2025 as set out on pages 6 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/ rules-and-standards/rulebook.htm.

This report is made solely to the board of directors of The Bolton Woods Centre, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Bolton Woods Centre and state those matters that we have agreed to state to the board of directors of The Bolton Woods Centre, as a body, in this report, in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/ october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bolton Woods Centre and its board of directors as a body for our work or for this report.

It is your duty to ensure that The Bolton Woods Centre has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of The Bolton Woods Centre. You consider that The Bolton Woods Centre is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Bolton Woods Centre. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Smith Butler Ltd

3 December 2025

Page 5

The Bolton Woods Centre

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Other income
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Unrestricted
funds
£
5,274
5,772
14,429
25,475
(1,868)
(2,000)
(3,868)
21,607
21,607
9,211
30,818
Unrestricted
funds
£
200
50
10,270
10,520
(5,571)
(5,571)
4,949
4,949
4,262
9,211
Restricted
funds
£
79,023
-
-
79,023
-
(82,842)
(82,842)
(3,819)
(3,819)
3,820
1
Restricted
funds
£
38,289
-
-
38,289
(45,227)
(45,227)
(6,938)
(6,938)
10,758
3,820
Total
2025
£
84,297
5,772
14,429
104,498
(1,868)
(84,842)
(86,710)
17,788
17,788
13,031
30,819
Total
2024
£
38,489
50
10,270
48,809
(50,798)
(50,798)
(1,989)
(1,989)
15,020
13,031

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.

The notes on pages 8 to 14 form an integral part of these financial statements. Page 6

The Bolton Woods Centre

(Registration number: CE030119) Balance Sheet as at 31 March 2025

Note
Current assets
Debtors
9
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12
2025
£
3,743
81,558
85,301
(54,482)
30,819
1
30,818
30,819
2024
£
14,302
31,457
45,759
(32,728)
13,031
3,820
9,211
13,031

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on 3 December 2025 and signed on their behalf by:

.........................................

Julie Whiting Trustee

.........................................

Michaela Suzanne Versey Shuttleworth Trustee

The notes on pages 8 to 14 form an integral part of these financial statements. Page 7

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: 71 Livingstone Road Bradford BD2 1BD

These financial statements were authorised for issue by the trustees on 3 December 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The Bolton Woods Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 8

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Page 9

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 10

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Grants from other charities
Total for 2025
Total for 2024
Unrestricted
funds
General
£
5,274
-
-
5,274
200
Restricted
funds
£
-
17,577
61,446
79,023
38,289
Total
funds
£
5,274
17,577
61,446
84,297
38,489

4 Income from other trading activities

Trading income;
Sales of goods and services
Total for 2025
Total for 2024
5
Other income
Rental income
Total for 2025
Total for 2024
Unrestricted
funds
General
£
5,772
5,772
50
Unrestricted
funds
General
£
5,340
5,340
10,270
Total
funds
£
5,772
5,772
50
Total
funds
£
5,340
5,340
10,270

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 11

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Pension costs
2025
£
38,384
1,395
39,779

No employee received emoluments of more than £60,000 during the year.

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Debtors

Trade debtors
Accrued income
Other debtors
10 Cash and cash equivalents
Cash at bank
11 Creditors: amounts falling due within one year
Trade creditors
Accruals
2025
£
-
-
3,743
3,743
2025
£
81,558
2025
£
-
54,482
54,482
2024
£
11,000
3,302
-
14,302
2024
£
31,457
2024
£
8,888
23,840
32,728

Page 12

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

12 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 1
April 2024
£
9,211
3,820
13,031
Balance at 1
April 2023
£
4,262
10,758
15,020
Incoming
resources
£
25,475
79,023
104,498
Incoming
resources
£
10,520
38,289
48,809
Resources
expended
£
(3,868)
(82,842)
(86,710)
Resources
expended
£
(5,571)
(45,227)
(50,798)
Balance at 31
March 2025
£
30,818
1
30,819
Balance at 31
March 2024
£
9,211
3,820
13,031

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
32,318
(1,500)
30,818
Unrestricted
funds
General
£
13,081
(3,870)
9,211
Restricted
funds
£
52,983
(52,982)
1
Restricted
funds
£
32,678
(28,858)
3,820
Total funds
at 31 March
2025
£
85,301
(54,482)
30,819
Total funds
at 31 March
2024
£
45,759
(32,728)
13,031

Page 13

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

14 Analysis of net funds

Cash at bank and in hand Net debt Cash at bank and in hand Net debt

At 1 April
2024
£
31,457
31,457
At 1 April
2023
£
14,023
14,023
At 31 March
2025
£
31,457
31,457
At 31 March
2024
£
14,023
14,023

Page 14

The Bolton Woods Centre

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Unrestricted Funds

Total Total
Unrestricted Unrestricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies 5,274 200
Other trading activities 5,772 50
Other income 14,429 10,270
Total income 25,475 10,520
Expenditure on:
Raising funds (1,868) -
Charitable activities (2,000) (5,571)
Total expenditure (3,868) (5,571)
Net income 21,607 4,949
Net movement in funds 21,607 4,949
Reconciliation of funds
Total funds brought forward 9,211 4,262
Total funds carried forward 30,818 9,211

This page does not form part of the statutory financial statements. Page 15

The Bolton Woods Centre

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Restricted Funds

Restricted Funds
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Restricted
Funds
2025
£
79,023
79,023
(82,842)
(82,842)
(3,819)
(3,819)
3,820
1
Total
Restricted
Funds
2024
£
38,289
38,289
(45,227)
(45,227)
(6,938)
(6,938)
10,758
3,820

This page does not form part of the statutory financial statements. Page 16

The Bolton Woods Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Income and Endowments from:
Donations and legacies (analysed below)
Other trading activities (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
2025
£
84,297
5,772
14,429
104,498
(1,868)
(84,842)
(86,710)
17,788
17,788
13,031
30,819
Total
2024
£
38,489
50
10,270
48,809
-
(50,798)
(50,798)
(1,989)
(1,989)
15,020
13,031

This page does not form part of the statutory financial statements. Page 17

The Bolton Woods Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Donations and legacies
Appeals and donations
UK Government grants
Grants - other agencies
Other trading activities
Sales of purchased goods
Other income
Rental income
Other income
Raising funds
Purchases
Charitable activities
Purchases
Direct costs
Direct costs met from restricted funds
Wages and salaries
Staff pensions (Defined contribution) - pension scheme 1
Light, heat and power
Light, heat and power met from restricted funds
Wages and salaries
Water rates
Insurance met from restricted funds
Repairs and maintenance
Repairs and maintenance met from restricted funds
Telephone met from restricted funds
Printing, postage and stationery
Printing, postage and stationery met from restricted funds
Trade subscriptions
Hire of other assets (Operating leases)
Hire of other assets (Operating leases) met from restricted funds
Cleaning met from restricted funds
Accountancy fees
Total
2025
£
5,274
17,577
61,446
84,297
5,772
5,772
5,340
9,089
14,429
(1,868)
(1,868)
(722)
(1,332)
(14,028)
(36,955)
(1,395)
3,813
(11,926)
(1,429)
(1,548)
(2,152)
(1,466)
(7,531)
-
-
(2,860)
(15)
-
-
(2,399)
(1,500)
Total
2024
£
200
30,789
7,500
38,489
50
50
10,270
-
10,270
-
-
(539)
(1,500)
(28,141)
-
-
(452)
(8,505)
-
-
(1,217)
(100)
(2,048)
(134)
(1,797)
(1,103)
-
(264)
(162)
(3,033)
(900)

This page does not form part of the statutory financial statements. Page 18

The Bolton Woods Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Management fees
Management fees met from restricted funds
Bank charges
Bank charges met from restricted funds
Printing, postage and stationery
Total
2025
£
-
-
(71)
-
(1,326)
(84,842)
Total
2024
£
(515)
(316)
(43)
(29)
-
(50,798)

This page does not form part of the statutory financial statements. Page 19

Company registration number: CE030119 Charity registration number: 1200230

The Bolton Woods Centre

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2025

The Bolton Woods Centre

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Accountants' Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

The Bolton Woods Centre

Reference and Administrative Details

Trustees Julie Whiting Kelly Eileen Walmsley Michaela Suzanne Versey Shuttleworth Reverend Tracy Amanda Milne Sharon Taylor Mr Christopher Horne Cathy Jane Hird Charity Registration Number 1200230 Company Registration Number CE030119

Registered Office

The charity is incorporated in England and Wales. 71 Livingstone Road Bradford BD2 1BD

Page 1

The Bolton Woods Centre

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2025.

Objectives and activities

Public benefit

For the benefit of the public to maintain a community centre and provide activity sessions.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Julie Whiting Kelly Eileen Walmsley (appointed 16 June 2024) Phillippa Blomfield (resigned 3 February 2025) Hamid Miah (resigned 3 February 2025) Michaela Suzanne Versey Shuttleworth (appointed 16 June 2024) Reverend Tracy Amanda Milne (appointed 1 October 2025) Sharon Taylor (appointed 1 October 2025) Mr Christopher Horne (appointed 1 October 2025) Cathy Jane Hird (appointed 1 May 2025)

Structure, governance and management Financial instruments

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Cash flow risk

The charity’s activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures.

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Page 2

The Bolton Woods Centre

Trustees' Report

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments.

The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Statement of trustees' responsibilities

The trustees (who are also the directors of The Bolton Woods Centre for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Page 3

The Bolton Woods Centre

Trustees' Report

The annual report was approved by the trustees of the charity on 3 December 2025 and signed on its behalf by:

............................. ............ Julie Whiting Trustee

----- Start of picture text -----
.................................
----- End of picture text -----

................................. ........ Michaela Suzanne Versey Shuttleworth Trustee

Page 4

Chartered Certified Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of The Bolton Woods Centre for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Bolton Woods Centre for the year ended 31 March 2025 as set out on pages 6 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/ rules-and-standards/rulebook.htm.

This report is made solely to the board of directors of The Bolton Woods Centre, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Bolton Woods Centre and state those matters that we have agreed to state to the board of directors of The Bolton Woods Centre, as a body, in this report, in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/ october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bolton Woods Centre and its board of directors as a body for our work or for this report.

It is your duty to ensure that The Bolton Woods Centre has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and of The Bolton Woods Centre. You consider that The Bolton Woods Centre is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Bolton Woods Centre. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Smith Butler Ltd

3 December 2025

Page 5

The Bolton Woods Centre

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Other income
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Unrestricted
funds
£
5,274
5,772
14,429
25,475
(1,868)
(2,000)
(3,868)
21,607
21,607
9,211
30,818
Unrestricted
funds
£
200
50
10,270
10,520
(5,571)
(5,571)
4,949
4,949
4,262
9,211
Restricted
funds
£
79,023
-
-
79,023
-
(82,842)
(82,842)
(3,819)
(3,819)
3,820
1
Restricted
funds
£
38,289
-
-
38,289
(45,227)
(45,227)
(6,938)
(6,938)
10,758
3,820
Total
2025
£
84,297
5,772
14,429
104,498
(1,868)
(84,842)
(86,710)
17,788
17,788
13,031
30,819
Total
2024
£
38,489
50
10,270
48,809
(50,798)
(50,798)
(1,989)
(1,989)
15,020
13,031

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12.

The notes on pages 8 to 14 form an integral part of these financial statements. Page 6

The Bolton Woods Centre

(Registration number: CE030119) Balance Sheet as at 31 March 2025

Note
Current assets
Debtors
9
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12
2025
£
3,743
81,558
85,301
(54,482)
30,819
1
30,818
30,819
2024
£
14,302
31,457
45,759
(32,728)
13,031
3,820
9,211
13,031

For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on 3 December 2025 and signed on their behalf by:

.........................................

Julie Whiting Trustee

.........................................

Michaela Suzanne Versey Shuttleworth Trustee

The notes on pages 8 to 14 form an integral part of these financial statements. Page 7

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: 71 Livingstone Road Bradford BD2 1BD

These financial statements were authorised for issue by the trustees on 3 December 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The Bolton Woods Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 8

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Page 9

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 10

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants
Grants from other charities
Total for 2025
Total for 2024
Unrestricted
funds
General
£
5,274
-
-
5,274
200
Restricted
funds
£
-
17,577
61,446
79,023
38,289
Total
funds
£
5,274
17,577
61,446
84,297
38,489

4 Income from other trading activities

Trading income;
Sales of goods and services
Total for 2025
Total for 2024
5
Other income
Rental income
Total for 2025
Total for 2024
Unrestricted
funds
General
£
5,772
5,772
50
Unrestricted
funds
General
£
5,340
5,340
10,270
Total
funds
£
5,772
5,772
50
Total
funds
£
5,340
5,340
10,270

6 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 11

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Pension costs
2025
£
38,384
1,395
39,779

No employee received emoluments of more than £60,000 during the year.

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Debtors

Trade debtors
Accrued income
Other debtors
10 Cash and cash equivalents
Cash at bank
11 Creditors: amounts falling due within one year
Trade creditors
Accruals
2025
£
-
-
3,743
3,743
2025
£
81,558
2025
£
-
54,482
54,482
2024
£
11,000
3,302
-
14,302
2024
£
31,457
2024
£
8,888
23,840
32,728

Page 12

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

12 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 1
April 2024
£
9,211
3,820
13,031
Balance at 1
April 2023
£
4,262
10,758
15,020
Incoming
resources
£
25,475
79,023
104,498
Incoming
resources
£
10,520
38,289
48,809
Resources
expended
£
(3,868)
(82,842)
(86,710)
Resources
expended
£
(5,571)
(45,227)
(50,798)
Balance at 31
March 2025
£
30,818
1
30,819
Balance at 31
March 2024
£
9,211
3,820
13,031

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
32,318
(1,500)
30,818
Unrestricted
funds
General
£
13,081
(3,870)
9,211
Restricted
funds
£
52,983
(52,982)
1
Restricted
funds
£
32,678
(28,858)
3,820
Total funds
at 31 March
2025
£
85,301
(54,482)
30,819
Total funds
at 31 March
2024
£
45,759
(32,728)
13,031

Page 13

The Bolton Woods Centre

Notes to the Financial Statements for the Year Ended 31 March 2025

14 Analysis of net funds

Cash at bank and in hand Net debt Cash at bank and in hand Net debt

At 1 April
2024
£
31,457
31,457
At 1 April
2023
£
14,023
14,023
At 31 March
2025
£
31,457
31,457
At 31 March
2024
£
14,023
14,023

Page 14

The Bolton Woods Centre

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Unrestricted Funds

Total Total
Unrestricted Unrestricted
Funds Funds
2025 2024
£ £
Income and Endowments from:
Donations and legacies 5,274 200
Other trading activities 5,772 50
Other income 14,429 10,270
Total income 25,475 10,520
Expenditure on:
Raising funds (1,868) -
Charitable activities (2,000) (5,571)
Total expenditure (3,868) (5,571)
Net income 21,607 4,949
Net movement in funds 21,607 4,949
Reconciliation of funds
Total funds brought forward 9,211 4,262
Total funds carried forward 30,818 9,211

This page does not form part of the statutory financial statements. Page 15

The Bolton Woods Centre

Statement of Financial Activities by fund for the Year Ended 31 March 2025

Restricted Funds

Restricted Funds
Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
Restricted
Funds
2025
£
79,023
79,023
(82,842)
(82,842)
(3,819)
(3,819)
3,820
1
Total
Restricted
Funds
2024
£
38,289
38,289
(45,227)
(45,227)
(6,938)
(6,938)
10,758
3,820

This page does not form part of the statutory financial statements. Page 16

The Bolton Woods Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Income and Endowments from:
Donations and legacies (analysed below)
Other trading activities (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Total
2025
£
84,297
5,772
14,429
104,498
(1,868)
(84,842)
(86,710)
17,788
17,788
13,031
30,819
Total
2024
£
38,489
50
10,270
48,809
-
(50,798)
(50,798)
(1,989)
(1,989)
15,020
13,031

This page does not form part of the statutory financial statements. Page 17

The Bolton Woods Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Donations and legacies
Appeals and donations
UK Government grants
Grants - other agencies
Other trading activities
Sales of purchased goods
Other income
Rental income
Other income
Raising funds
Purchases
Charitable activities
Purchases
Direct costs
Direct costs met from restricted funds
Wages and salaries
Staff pensions (Defined contribution) - pension scheme 1
Light, heat and power
Light, heat and power met from restricted funds
Wages and salaries
Water rates
Insurance met from restricted funds
Repairs and maintenance
Repairs and maintenance met from restricted funds
Telephone met from restricted funds
Printing, postage and stationery
Printing, postage and stationery met from restricted funds
Trade subscriptions
Hire of other assets (Operating leases)
Hire of other assets (Operating leases) met from restricted funds
Cleaning met from restricted funds
Accountancy fees
Total
2025
£
5,274
17,577
61,446
84,297
5,772
5,772
5,340
9,089
14,429
(1,868)
(1,868)
(722)
(1,332)
(14,028)
(36,955)
(1,395)
3,813
(11,926)
(1,429)
(1,548)
(2,152)
(1,466)
(7,531)
-
-
(2,860)
(15)
-
-
(2,399)
(1,500)
Total
2024
£
200
30,789
7,500
38,489
50
50
10,270
-
10,270
-
-
(539)
(1,500)
(28,141)
-
-
(452)
(8,505)
-
-
(1,217)
(100)
(2,048)
(134)
(1,797)
(1,103)
-
(264)
(162)
(3,033)
(900)

This page does not form part of the statutory financial statements. Page 18

The Bolton Woods Centre

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Management fees
Management fees met from restricted funds
Bank charges
Bank charges met from restricted funds
Printing, postage and stationery
Total
2025
£
-
-
(71)
-
(1,326)
(84,842)
Total
2024
£
(515)
(316)
(43)
(29)
-
(50,798)

This page does not form part of the statutory financial statements. Page 19