Charlty registratiort number.. 1202674 MOORSLEY & DISTRICT CIO TRUSTEES. REPORT AND UNAUDThED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Moorsley & District ao Contents P•ge TrJstees' RerwJrt Independent Examine$ Re Statement of Finanoal ktsVitS CompaTrtlve Staternent of Flnanclal P£tlvltles Statement of Flnanoal Po%tfon Notes to the Statemerrts 8-13 The followir¥J pages do not ft*m part of the statutory accounts: Detailed Statemert of Nnandal A(t6vltles 14-15
Moorsley & Distiict ao Trustees. Report For The Year Ended 31 M•rch 2025 dlstifirtlon of sex. sexual ortentation, vace cr of political. reliyious Olr UpinhS by assouotrng t¢)urthff the Sai¢J resldents ènd the local authodttes. vduntsry and other Dryanlsatirs in a c(xnrr)n effort to •Jvance educati provlde focllrties In the Interests of xKial wdfwe fc< recreabon lefywe tsme lx0jpat wth the objethves Lrf ImprnTh the condltlons of Iwe lor the redeThts. In furtherdnte of these obleLts bjt Tt otherywise. the trustees sh1 have power to eSta1th or secure the e5t0t4i5hrt of communrty (ertre and io rn?intsin or manage or co-opere ith any statutory •uthority In the malntenarKe and M.4e coomunity grtyjps have used and ctthnue to use the facllity, ranglw fr a Toddler Grcup. the thoir. Keep Fit, Karate. Ukddt. CTalts, aFMI &'g Stvmpy ROLts. The Kthen Flays a of the Inlyol 5ucce55 of the M(Millon. twsrees confirni that they h•%Y cornptied with the Secthyb l? ol the Act 2011 to have due regaY io the Chatlty CtynThssths guid bvth. The trustees due to guidancy issued by the xKce55fv1 one tr MrAY51eY & th5trirt ao. we •pw¢¢iit¢ t•t the thre ol cwtinue5 to Ile ahe•J due to the many (hanging circumstsrKts w¢ of our control. induding the drfrKu1 the IM rf the UndegTr4ted unrestricted rE5erves are £L9.946 12024 £11.4761. These •re to Mowyry • Oi5trKt ao to Its core resource and ruTrning costs in %hryt tern. 05 a5 doy.tQ-d•y nJnnlTrJ costs. tyjtslde { co¥ue¢l wojeci £Lts. tlosely. fter fflaking appropriate enquiries. the tru#ee5 have a reaswtye expert4bon th•t the charity has a(lequate resources to contyThJe In ww4tknal StenCe fry the ftye5eublE fvture. Ffy thls rea5 they conttnL to odcpt the gthThJ concern O In k¥eparlng the finandal statements. I1sle¥ & t$t cto * a dwty. 1202674.
Trustees. Report {continued) For The Year Ended 31 Marth 2025 Mvs knne Stott . Trustee (Ytsigned 21110120251 Mrs aare Storty- Tree Igned 18111120241 Mvs Jacqueline Worthin9ton - Trustee Mrs Lisa Wamer - Trustee (appointed 18111120241 Mr Jokn eiibs- ThMte* lapwrteo iWiV20251 ClIty IlurnlKr 1202674 Prlficlp•l Addr• The Mut. MoDFSSey Ad Low Hoor5elv NettOn..HO1l IVThe & Wear DHS OED Goteway AccountorKy & Tax 2 Bonavista Drive Sunderfand Trne & We4r
Moorsley & Dlstrlrt CIO Trustees. Report (continved) For The Year Ended 31 March 2025 The trustees, rewt was apwoved by the board of tTUStees 4gned rffi Its beha by.. M¥s Jacquellne WrffthlngtoTr Thjstee 2710112026
Moorsley & Dlstrlrt CIO Independent Examlner's Report to the Trustees ot Moorsley & Dlstrlct CZO For The Year Ended 31 March 202S I report to the trustels on my exaMInaOn ofthe accwTrts of MOeY & Oistrict CIO (the Tnjst) for the year ended 31 Marth 2025. ResponslbllStl•s •f Report the Chanty trustees of the Trusr you are re5ponsAble for the preparation d the attounts in accordants with the requlrements of the Chartues kt 2011 fthe Acff). I report in respect of my examination of the Trust's accounts carried out under 5ectiw 145 of the 2011 Art an4Y in can9 out my exomination, I have lèllowed the aw1cae DI(¢105 glven by the Chartty CommlssloTr under sectlon 14515llbl of the Act. Ind•p•nd•nt Examinev's Ststefftent I have £ornpleted my examsnatyon. I confirrn that no rnaterfal rnatters have come to my attention in connectlorb wth the examination giving me cause to bdleve that in any material respect: l. accounting retords wewt not kept irb ofthe Tn¥st as required by seckn 130 of the Act,. or I the accounts do not accord with those record5.' or I the accounts do not comply with the applicable requirernents conceminy the form and contents of a£counts Set out in the Charrties Ikcwnts and Rewrtsl Regulations 2008 other than any requtrernt thot the accounts give a 'tnJe and fair view. whlth Is not a matter cOndered as part of an Indendent exarnlnatlon. I have concerns and have corne across no other mattets In connecifjon 4¥lth the exarnlnatson t drawn In thls report in order to e e a proper understanding of thE atwJnt5 to be wBacl*d. which attentlon shaId be Mlchael Barne Ch 2710112026 2 Bonavista Dnye Sundedand Trne & Wear SR4 9AP Page 4
Moorsley & District cio statement of Flnanclal Activltles For The Year End 31 March 2025 31 Marth 31 Marth 2025 2024 Total funds fund* funds IIICOMÈ AND ENDOWME14TS FROM: Donatn$ and legacies Charftable activlties.. 2.943 17.975 20.918 567.278 Communitv Other trading aclivsties Investments Other 15.388 1.942 15,388 1,942 4.503 999 49.846 20.273 17.975 38.248 622.637 EXPENDrnIRE 014: haritable activities.. CDmmunty (17,115) 17,664) 124,7791 Il2.8761 10.312 13.469 609.761 INCOME 3.157 Transleys betvRen TrS Is 5.313 15,313) PIET MOVEMENT 111 FVNDS RECQNCILXATION OF FUND&. Totsl fund5 brought forward .470 4.999 13.469 609,761 11,476 598.285 609.761 TOTAL FUNDS CARRIED FORWAAD 15 19,946 603.284 623.230 609.761 The note5 w page5 8 to 13 f(wm part of these finarKial Statement
Moor51ey & Distrlct CIO Comparntlve Ststement of Financl•l Artlvltles For The Year Ended 31 Marth 2025 31 M•r<h 2024 fundi fund* 114COMI AND E14DOWMellTS FROII: Donatlon5 and legacies Chjrftoble •¢rIli¢s.. Communlty Other tradln9 artlvlves Investments 10,131 557,147 567.278 4,503 4.503 49,846 49,846 65,490 557.147 622,637 tXPENomiRE I)W: 15,913) 16,963) 112,8761 tT IMCOME 59,577 550,184 609.761 (48.101) 11,476 48.101 14Er PIOVEMEIIT IM FiWIOS fltCOllClLI4TIOII OF HIN. Total funds brwght fon¥ar 598.28S 609.761 11.476 598.285 609.761
Moorsley & Distrirt CIO Statement of Financial Positlon As At 31 Marth 2025 31 M•r¢h 31 I••th 2025 2024 fund• fund• fund* IXID ASSeTS Trnolble Assets 725 S97.899 $98.624 598,690 ns 597,899 S98,624 598.690 CURREMT ASSETS Debtor5 Co5h ot •nd In h•nO 13 559 559 12.955 23.933 20.393 13.926 34.319 20.952 13,926 34078 36,888 Cv•dlQorn: Amounts F•¥lng ixw Wtthln One Ye•r 14 11.73ll 18.YII {10.27ZI 125,8171 19.221 5,385 24,606 11,071 19.946 603,284 623,230 609,761 19,946 603.284 623.230 609,761 PVIIDS OF THE CMA 603,284 598.285 19.946 11,476 TOTAL FUNDS Is 623.230 609.761 Jac9ueline Worthtr Trustet 271OLI2026 The notes on pages 8 to 13 frym port of IlnarKl slottment&
Mo¢>rsley & DSstrlrt CEO Notes to the Finaftcial Statements For Th• Year Ended 31 March 2025 number 1202674. The wlrKlwl wldrEss Is The Hut. I40 P¢1. Low Mityysdy. mettlM.I•0le. lkne & Wear. DHS OED. The flnanclal statements have teen prepared in xcordance with the thrit$ S{p IFRS 1021 "AccountiTrg Reportin9 by Charities.. Statemert of Recommen¢Jed I%tiCe apr4Kable to thorrties kyepanng their attovnts in ccordance wlth the FInaral Reportsng Slandanl applable 14 the UK and Rewblic Itelwd (FPS 1021 leffectjve I January 20191., Finanoal Reportlng 102 Tr finKial Rew)rting applialje in the UK arKI Rewi of Ireland- and the Charitses Act 2011. The charlty Is a PUNIC Benefft Entity as defined by FRS 102. IrKrxne from (l•0n5 4nd grants 15 vEcoynized vthen the charlty h enlled to the lunds, the wtcelpt 1$ probable. and the amount be measureil rellaty. For donation5. this is uJ•lly Jn rep1. For 9rnnts, thls is usublfy when a firn cllw is mède in TMnDng. If a ¢Jwation or grnnt contsin5 terns and coTKJrtions of the thorlty's cortrol ¥Yhith vnust bE wrt bElorE thE tharlty is entitied to the fvThds, LY If the donN spedfies that the lunds must be used In luture 2.3. R••(wr Exp•nd•d Expehditufe Is (•]nISt When a exlsts ot the ballre dote as a result of ) P•St evert, it is probatle that a tr?er c ecwrric knellts t4ry11 te requlreLI to 5etVe the olywtyrm, and the rn¢rrt be e5um4ted relia. It is irfktslve fl VAT cafWthOt te rec¢7dered. Tanglble flxed assets are measurel at cost less K(urTtWj dewed•¥m •ny irnpaKrnent losses. Depreuabon is PVDvided at rates (alojlated to lte off the cr ol the fixed assets. *ss t¥ estvn&ed resthal val. over thelr experted useful Ilve5 on ihe bèses.. LSehOld Flxtures & Frttyn95 Computer Equiprnert 1% strnight lint and IO% stralght 33% Slr•ffjht line 33% str76ght lthe 2.5. Cash •nd C•sh EqU1vaTrts Cash arbd cash equivalents are bC finanoal assets 4nd Indude cash In hand and depoyts hesd at call with banks. other short-term highly liquid investments that mèture th no MO that) three months from the date of acouisltlon and are readily Convertib to a known arnounl Ol ¢•sh risk of tharffje in e. and bank overdrafts. 2025 fund• fund• fundi 2.943 2.943 17.975 Gronts 17.975 2.943 17.975 20.918
14oorsley & Dlstrirt CIO Nots• to the Flnancial Statements (contlnue41) For Th• Year Ende4131 March 2025 31 M•tth 2024 Donatlons •nd gwts Gronts 2.434 7.697 2.434 557.147 10.131 557.147 7.278 The followlng gr•fits are indudet1 wlthin the total income trom and legacles alh)ve'. Fundlng recelved In the year end 31st Morth 2025 includes £6,650 from The National Lottery Cornmunlty Fund - Reèthlng Communities North east and Cumtha. 110.325 3Together Lo¢41. £l.QOO lbs $tOd1)Th lor c111¢10 Cyding Grwpl frtyn Cydlng UK. 31 March 2025 31 M*rth 2024 Trds 1.942 31 Mvth 31 M•v¢h 2025 2024 JI l••rth 2024 2025 fvnds Frtyn 14wsley & Otr ac 49,846 7. 14•t In¢om•/(Exp•ndltyr•) 31 14•rth 2024 2025 8,203 7,163
MOOleY & District CIO Notes to the Financial Statements (contlnued) For The Year Ended 31 March 2025 31 M•r 2025 Arthlll•• Suppwt drt•k•n dkn•tlly (xe nate 9) T4tl Ctynmynlty 8,257 16.522 24.779 JI M•r 24 ArtlYltl# Support wid•rt•k• Ir•rtlv (see note 9) Totsl 2.619 10,257 12,876 31 M•r 2025 Cornmunity Ught heot 402 1,215 a¢•nlng Ger?1 Jdmin4vaikn: Insurnnce 859 293 Professlonal fe Ueences Sundry exper* DepreCu0fv'. Depreclau Govemance c05ts'. Independent examin&s lee5 8.203 820 16.522 31 M•r 2024 Cornmunlty ght heat 263 ss Irtsurance 74 COKnNUED P•9e io
Moorsley & District CIO Notes to the Financial Statements (contlnued) For The Year Ended 31 March 2025 18 41 407 Ucence5 JThJry expern•s Oeyedatlon: Depreclot Govem•nce costs.. Independent examlns fees 7.163 1.2SO 10.257 JI Marth 2025 Jl Marth 2024 820 1,250 820 1.25 Avertye fiumber of ernk4oyee5 duntyj the wès: 141L 12024: 141L) 12. TnglI &lwets L*nd tqulwnent As at I Wl 3024 Addlt4Ms 602.$94 7.151 2.654 210 605.853 8.137 r16 As èt 31 Marth 202S 609.745 1.381 613.990 O•pr•d•llon As at l April 2024 Provlded durtng the peri¢xl 6.087 6.802 876 945 200 456 7.163 B,203 As at 31 Marth 2025 12,889 1.821 656 15.366 et Book Value As at 31 Marth 2025 596.8S6 1.043 725 598,624 As at l Aw"12024 596.507 1.778 405 598.690 31 1024 2025 Ot&er Oetrkn5 559 12,955
Moorsley & District CIO Notes to the Financial Statements {continued) For The Year Ended 31 March 2025
14. Creditors: Amounts Falling Due Within One Year
| 4. Creditors: Amounts Falling Due Within One Year |
||
|---|---|---|
| 31 March | 31 March | |
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | 16,024 | |
| Other creditors | 8,543 | 8,543 |
| Accruals and deferred income | 1,729 | 1,250 |
| --- | ||
| 10,272 | 25,817 |
15. Movement in Funds
| 5. Movement in Funds |
|||||
|---|---|---|---|---|---|
| As at 1 April | As at 31 | ||||
| 2024 | Income | Expenditure | Transfers | March 2025 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General: | |||||
| General unrestricted fund | 11,476 | 20,273 | (17,116) | 5,313 | 19,946 |
| Restricted funds | |||||
| Property | 598,285 | 10,325 | (6,802) | (325) | 601,483 |
| Coal Field Cycling Group | 1,000 | (862) | 138 | ||
| The National Lottery Community Fund - | |||||
| Reaching Communities North East and | 6,650 | 1 | (4,988) | 1,663 | |
| Cumbria | |||||
| --- | |||||
| Total restricted funds | 598,285 | 17,975 | (7,663) | (5,313) | 603,284 |
| Total funds | 609,761 | 38,248 | (24,779) | 623,230 | |
| As at 11 | As at 31 | ||||
| April 2023 | Income | Expenditure | Transfers | March 2024 | |
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General: | |||||
| General unrestricted fund | 65,490 | (5,913) | (48,101) | 11,476 | |
| Restricted funds | |||||
| Property | 556,147 | (6,963) | 49,101 | 598,285 | |
| The National Lottery Community Fund - | |||||
| Reaching Communities North East and | 1,000 | (1,000) | |||
| Cumbria | |||||
| Total restricted funds | 557,147 | (6,963) | 48,101 | 598,285 | |
| Total funds | 622,637 | (12,876) | 609,761 |
16. Transactions with Trustees
Page 12
14oorth & Dlstrlrt CIO Notes to the Flnancial Ststements (contlnyed) For The Year Ended 31 March 2025 Moorsley & Db5trtrt CIC (Co Aeg. 13705033) wa5 converted to and t*Stria ao m Ilth 2023. Cth veserve5 hdd èt that dètt •mountyrwJ to £49.846 ¥¥ere lrnnsfvred to the uE•ted CIO. Page 13
Moorsley & Dlstrlrt CIO Detslled Ststement of Financial Activltle• For The Year Ended 31 March 2025 31 H•rd¥ 2025 31 Marth 2024 Tot•1 tMCOMt AND eNDOW14eNTS FROM: Don•tlon• •nd l•q•d Dènations ond gifts 2,943 17,975 2,434 20,918 $67,278 Cwnmunlty Communlty 9roup5 th h1 n90 ,772 3,439 2,177 202 2,450 1,851 15,388 4,503 1.942 1.942 999 li li 49.846 49,846 38.248 622.637 EXPÉMDMIRE OM: Charltbl• Acllvltl Purchases Cholr ader Cmsumèble Items Ught and he Water rntes Repalrs orKI brtenanté aeanTr4J 11.656) 14.5cKII 12.1011 (3.6891 1402) (1.2151 IB681 18591 12931 1361 1601 1197) 12.4221 16001 12631 1551 13861 1741 1181 1411 CONTINUED P•Jp 14
Moorsley & District ao Detalled Statement of Financial Activities (contlnued) For The Year Ended 31 March 2025 Sundry expenses Depredatlon Independent eKamlnefs fee5 177) 18.2031 (8201 1407) 17.1631 11.2501 124.7791 112,8761 124,7791 112,8761 IIET INCOME 13.469 609.761 P4ge 15