## **FINANCIAL REPORT Year ending March 2025** **CIO NUMBER - 1203574 84 Lowther Street York YO31 7LX door84.org.uk** ## Table of CONTENTS **Section 1** Our Impact At A Glance ## **Section 2** Annual report and unaudited financial statements for the year ended 31 March 2025 Accounts prepared by: Club Chambers Museum Street York YO1 7DN 01904 655202 Impact summary prepared by: **This data reflects Door 84 projects delivered from April 2024 to March 2025.** ## **OUR IMPACT - AT A GLANCE** Over the past year, Door 84 has supported young people, adults with disabilities, and their caregivers through our youth groups, inclusive activity sessions, community café, and food bank. This has been possible with the help of our supporters and volunteers, to which we are extremely grateful. ## **THE PEOPLE WE SUPPORT** We see the impact of our work every day, not just in statistics, but in conversations, the smiles we see, and the small actions that ripple far beyond our doors. Below, we’ve shared a mix of data and voices from our community to show the difference we’re making together. **----- Start of picture text -----**
357
Sessions
Delivered
**----- End of picture text -----**
**----- Start of picture text -----**
250+ 5500+
Activities Attendances
Provided
**----- End of picture text -----**
## _Café Attendee_ _There is something about Door 84 that makes you want to come back. It has such a good energy as soon as you walk through the door.”_ ## **SPARKS** Our inclusive Sparks Project started in 2011, we offer adults with disabilities, autism, and additional support needs a fun, accessible space for creative and social activities. **----- Start of picture text -----**
The social side
helps me too. It
can be a lonely job,
93 but I can now chat 64
Sessions to others carers” Participants
**----- End of picture text -----**
_It makes me feel happy coming here. It’s good to have a laugh with my friends.”_ **Kelly has been attending Sparks sessions since 2018, and for her, it’s the highlight of the week** . She loves to dance and sees it as an enjoyable way to exercise. _“I come each week to have fun, dancing is exercise, and I don’t exercise any other time!”_ Kelly has formed new friendships through Sparks while also attending with lifelong friends, making the experience even more special. “People are really friendly here, and we can chat in the café after the Disco.” One of her favourite parts of the disco is choosing songs for the DJ. _It’s special here, I like to make as I get to people smile. I spend time with am the bingo lots of my_ **70+** _caller and the friends all at entertainer!”_ **Activities** _once”_ ## **YOUTH SESSIONS** Door 84 have been running fun youth group sessions for over 50 years. We have provided a safe, interactive space for 8-17 year olds to socialise and grow. _It’s definitely helped with our mental health.”_ **Libby started attending Door 84 around five years ago and not long after, invited her friend Ella along. They’ve both been regulars ever since.** At Door 84, you get to know each other so well, it’s like growing up in a kind of family, they say. “You feel supported, and most importantly, you can be yourself” says Ella. _The girls reflected that Door 84 offers something that school doesn’t. A chance to relax, be listened to, and look after your own wellbeing._ _“Here we can socialise, be active and do something positive.”_ **----- Start of picture text -----**
313 215 100+ 59
Young People Sessions Activities YP Attended
Attended Trips
**----- End of picture text -----**
_Door 84 has given me the chance to socialise and experience things I never thought I would.”_ ## **COMMUNITY CAFÉ** Our café was launched in 2021 and is open every Wednesday offering a warm, inclusive space for both local residents and the wider York community. We provide essential support helping people facing food poverty through our Food Bank and Community Pantry, supported by supermarket donations and our partnership with FareShare. The café also acts as a community hub, offering a safe space where attendees can connect with professional support services. This dual approach meets both practical and social needs, helping to build stronger connections and reduce isolation. **----- Start of picture text -----**
51 29+
Average
Sessions Weekly
Attendance
**----- End of picture text -----**
_I was very nervous about attending initially, but I was made to feel very welcome. Now it is a positive addition to my week.”_ _You have helped me so much. I forgot that people could be so kind.”_ **Jane, a single parent, has been coming to the Café for over two years, finding support, friendship, and growing confidence.** When severe damp in her home began affecting her and her child’s health, Door 84 stepped in to arrange meetings with housing officials and local councillors. Door 84 gave practical help such as washing her laundry, and providing new bedding, towels, and paint through funded support. Door 84 arranged weekly food parcels which eased the pressure of food and fuel poverty, and at Christmas her child received free Santa tickets and donated toys, bringing some much needed joy during a difficult time. ## **OUR FINDINGS** ## **Listening & Learning** At Door 84, community is at the heart of everything we do and the overall feeling this year is that we’re doing something right. People told us they feel safe, respected, welcomed, and enjoy their experiences with us – which is exactly what we want to hear. Echoed from previous years’ findings, there’s a strong emphasis on how Door 84 is central to attendees’ lives and how it provides essential services for many across York’s community. ## **From Ideas to Impact** Last year’s evaluation gave us some thoughtful feedback, and several key themes stood out: More Door 84 - new activities, new skills, new experiences More food – to enhance socialising, develop life skills, and support the wider community – In response to your feedback, we launched **Get Active, Get Cooking, and Get Creative** structured, bookable sessions for young people. After a pilot in October 2024 and consultation with young people, the sessions officially launched in March 2025. While it's early to report on numbers, we're confident attendance will grow as awareness builds. These sessions were also designed to better support those who may find traditional youth club formats challenging – our goal is always to ensure Door 84 is a safe, supportive, and a fun place for everyone. We're committed to continuously learning and adapting to best meet the needs of all the young people. Looking ahead, we will be building on new sessions for adults during the next year, including cooking and technical skills support. ## **Building a Stronger Identity** Behind the scenes, we've also made some exciting improvements: **Rebranded** – moved away from outdated logos and towards a style that feels more modern, vibrant and true to who we are today Launched a **new website** – better functionality, modern, fresh, and more "us" We’ve strengthened our marketing and fundraising strategy by bringing together our new branding, website, and social media – creating a more joined-up approach that reflects our tone, voice, and clearly communicates why our work matters. ## **Looking Ahead** We’re proud to be a trusted and supportive organisation – but we’re not standing still. We’ll continue to listen, learn and adapt to meet the needs of our community. Our full Evaluation Report, can be found on our website **door84.org.uk.** ## **Trustee Statement** ## **Door 84 Annual Summary: 2024-25** The 2024-25 year was highly successful for Door 84. The Trustees extend their gratitude to all donors, staff, and volunteers. ## **Key Developments** **Values Review:** Our Vision and Mission are unchanged, but following a major evaluation, we updated our Core Values to better reflect our ethos: Respect, Community, and Inclusion. **Marketing & Branding:** We re-branded and launched a new website to strengthen our presence. **Funding Strategy:** In response to a decline in grant funding, we re-focused our strategy to widen income streams through targeted applications, community events, and increased premises lettings. **Programme Highlights:** Despite funding challenges, we maintained a safe and joyful place for young people and the community. **Youth Provision:** The program was restructured to include shorter, focused provision (Get Cooking, Get Creative, Get Active) to better address diverse youth needs. **Sparks (Adults with disabilities):** This popular provision for adults with disabilities was reviewed to ensure sufficient space for all attendees. **Community Provision:** This vital lifeline for families changed its delivery day to align better with local services and distribution opportunities. **Community Profile & Future Focus:** A Community Changemaker Award nomination and success in the charity Dragon Boat Race is evidence of our rising profile. **Growing Need:** Demand for our services from youth, people with disabilities, and those experiencing isolation is increasing. Door 84 is a lifeline for many. **Fundraising:** Continued fundraising efforts are more crucial than ever to meet this rising need and ensure a welcoming place for all. **Property Development:** Installation of energy efficiency improvements to the building has been a great success, enabling the charity to make savings. Solar panels, battery storage, a heat pump and new windows and doors will conserve energy. We will continue to explore further development of the property to enhance facilities and create space, ensuring this challenge does not reduce funding for current Youth and Community programmes. ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** **Charity registration number 1203574** ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Mr B Houghton| |---|---| ||Mr D Adamson| ||Mrs S Salter| ||Ms C Pugh| ||Ms A Baraskina| ||Mr T Smith| ||Ms L Castle| |**Charity number**|1203574| |**Independent examiner**|Botting & Co Ltd| ||8 Clifton Moor Business Village| ||James Nicolson Link| ||York| ||YO30 4XG| |**Bankers**|National Westminster Bank plc| ||York City Centre Branch| ||1 Market Street| ||York| ||YO1 9YH| ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 2| |Independent examiner's report|3| |Statement of financial activities|4 - 5| |Balance sheet|6| |Notes to the financial statements|7 - 16| ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "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)" (effective 1 January 2019). ## **Objectives and activities** Our activities are planned by the Management Committee with the Charities Commission guidelines on public benefit in mind. The activities include sports indoor and outdoor, cookery, baking, dance,art, crafts, gaming, music and free flow play for all alongside support opportunities as individuals and within a group setting. Various parts of the building are used by other organisations under licence, these include a Nursery, Theatre Group, other Youth provisions, community meetings and events. ## _Public benefit_ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** ## _Significant activities and achievements against objectives_ We welcome all children, young people, families and community members. Offering open access youth provision for 8-25 year olds and inclusive community groups for caregivers and adults at risk. We believe in encouraging all to develop and learn new skills and encourage positive activities and stimulating opportunities to raise self-esteem, aspirations and a sense of belonging. We continue to increase club attendances and support around 300+ individual children and young people and 120 within the community members and their families within a 12 month period. We endeavour to increase the club's income through fundraising events and appeals. We continue to develop the site to ensure our future without loss of income. ## **Financial review** Income resources in the period amounted to £2,442,879. This included £1,959,430 in respect of the funds introduced from the previous charity as per note 5 to the accounts, of this £1,936,674 was in respect of the Net Book Value of the building transferred. Income from Charitable Activities in the period amounted to £445,491. Resources expended in the period amounted to £447,230, the main expenditure being staff costs. ## _Reserves policy_ Whilst we try to ensure expenditure is covered by income on an annual basis, our reserves policy gives us a cushion over time to meet this criteria, and also offers a safety net for unforeseen major expenditure. It is still justified by the continuing low levels of both deposit interest received and the income from the use of our premises. ## Risk management: 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 the risks. The main risk identified by the Trustees is a shortage of income over expenditure. ## **Structure, governance and management** The charity is a Charitable Incorporated Organisation governed by the declaration of trust dated 15th June 2023. - 1 - DOOR 84 YOUTH AND COMMUNITY CENTRE TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 The trustees who served durirrfJ the year and up to the date ofsignalure of the finan¢iAI statements w8w.' Mr B Houghton Mr D Adamson Mrs S Salter Ms C Pugh Ms A Baraskina Mr T Smith M$ L Castlé Mr J Niklaus Mrs A Bates Dr S Trussler Ms H c￿rksOn MIAJones IR6signeiJ 30 November 2024} (Rèsigned 30 NovèmbÈr 20241 IR•sign6d 30 Jun$ 20241 (Resigned 31 Octobèr 20251 IR¢sign¢d 31 May 2ts24} Th8 trusta&s' report WAS 8pprov8d by the Board of Tru8tO8$. Mr B Houghton Trust Mr D Adams1 Tru$teg Mrs S Salter Tw$tg0 Ms C Pugh Trnstee s A Baraskina Mr T Smith TNstee Ms L Castle Tru$t•e Date". 19th Decembei 2025 DOOR 84 YOUTH AND COMMUNITY CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DOOR 84 YOUTH AND COMMUNITY CENTRE I report to thè trustees on my examinatlon of Ihg fmandal slotamgnts of Door 84 Ywth and Communty C8ntre (the charftyl for thg year ended 31 March 2025. R•8pon8ibilttl•g and ba61$ of rgport As the trust8es of the tharity you are responsib￿ for the preparation of th8 financ￿1 Stat8m￿lS in wth Ihg requirements of the Charities Act 2011 (the 2011 Acti. I report in respect of rny examinatlon of the charfvs financial statements carried out under section 145 of the 2011 Act. In earrying out my 8xam¢nati￿ I havg fojlowgd all th8 applicable DlroctKJns giv&n by the Charrty Comrnisslon undar soction 14515Xbl ofthe 2011 Ad. tr￿0POnd￿nf •xamlneVs statemént sin￿ thg charl￿$ gros8 income ex(%e(led £250.000 your exanmner must b8 a mgmber of a body listed in s8r*on 145 of Ihe 2011 Ac£ I confirm that l am qualifjed to und8tske the oxamination beeèu$e l am 8 member of th8 Institut8 of Chartered A(xountants In Eroland & WAles. whlch Is on& of the fisted bodies. Your attentwjn 18 dravm tt) the fact that U)e ch8rfty has p￿pared finandal statgments Sn accordan￿ ¥wth Accounting and Reporting by Charities preparing their accounts in awrdance with the Finan￿31 Reporting Standard applic8ble in Ihe UK and Republic of Ireland IFRS 1021 in preference io th& Accounting and Reportlng by Chartlies.. Stslement of Recomm*rK18d Practs.￿ Issued on 1 April 2005 whlch is rgfeffed to In Ihg extant regulations but has now beon vAthdrawn. l understand that this h8s b8gn dcfflo In order for flnancl* statements to provide a Irue and fair vlew in accorilance ￿￿th General￿ACrepted Accounting Practice eff8ctive for reporting perfods beginnSng on or after 1 Januèry 2015. I have o)mpJ&t9d my examinalitin. l g)nfimi th81 rk) rnaiters have como to rny attentlon in conneclfion wth the examinatr.on gwing me CAUS8 to beJiev8 Ihat in ￿Y mat6rt¥l respect.. aco)uni(ng records wère not kept In r8¥pecl of the charity a5 requIr￿1 by Sectlon 130 of the 2011 Act., or the Ilnancial statements do not accord wlh those rectsrds.. or the finaneial statements do not (x)rnpty with th& applicable r8qulrem8nts cOn￿MIng the fom and content of accounts set out in the Charits¥s IAco)unts and Reports) Ragul8tions 2008 other than Bny requirement that ihe Bccounts give a true f8irview Yknith is r4)t a matter ￿nS￿er￿j as part ot an Independent examinadon. I have no concem8 and have come across no other mait8r8 in ￿nneCtiOn wlih the ex8mination to which attention should be drawn in thi5 report In 8r lo enable a pr(yer understanding ofthe finanu81 statements to be reathed. MrA E W Botting FCA Bottin9 & Co Ltd 8 Cllfton Moor Busln8ss Wllage Jam6$ Nicolson Link YcKk Y030 4XG 7th January 2026 ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general Designated**
**funds**
**2025**
**2025**
**2025**
**Notes**
**£**
**£**
**£**
**Income and endowments from:**
Donations and
legacies
**2**
33,599
-
-
Charitable
activities
**3**
160,934
-
284,557
Investments
**4**
4,359
-
-
Other income
**5**
-
-
-
**Total income**
198,892
-
284,557
**Expenditure**
**on:**
Raising funds
**6**
-
-
1,756
Charitable
activities
**7**
111,010
26,530
307,934
**Total expenditure**
111,010
26,530
309,690
**Net**
**income/(expenditure)**
87,882
(26,530)
(25,133)
Transfers
between funds
-
-
-
**Other**
**recognised**
**gains and**
**losses:**
Transfer of net
assets from
predecessor
charity
**12**
22,756
1,936,674
-
**Net**
**movement in**
**funds**
**9**
110,638
1,910,144
(25,133)
**Reconciliation of funds:**
Fund balances at 1
April 2024
69,512
-
29,729
**Fund balances at 31**
**March 2025**
180,150
1,910,144
4,596|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**general**
**2025**
**2024**
**2024**
**£**
**£**
**£**
33,599
13,345
-
445,491
44,338
23,049
4,359
1,637
-
-
185,302
-
483,449
244,622
23,049
1,756
-
-
445,474
114,004
54,426
447,230
114,004
54,426
36,219
130,618
(31,377)
-
(61,106)
61,106
1,959,430
-
-
1,995,649
69,512
29,729
99,241
-
-
2,094,890
69,512
29,729|**Total**
**2024**
**£**
13,345
67,387
1,637
185,302| |---|---|---| |||267,671| |||-
168,430| |||168,430| |||99,241
-
-| |||99,241
-| |||99,241| - 4 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 5 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2025**_ |**Notes**
**Fixed assets**
Tangible assets
**13**
**Current assets**
Debtors
**14**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**15**
**Net current assets**
**Total assets less current liabilities**
**The funds of the charity**
Restricted income funds
**17**
Unrestricted funds - general
Unrestricted funds - Designated funds
**18**|**2025**
**£**
**£**
1,911,201
12,336
194,387
206,723
(23,034)
183,689
2,094,890
4,596
180,150
1,910,144
2,094,890|**2024**
**£**
**£**
-
4,786
135,741
140,527
(41,286)
99,241
99,241
29,729
69,512
-
99,241|**2024**
**£**
**£**
-
4,786
135,741
140,527
(41,286)
99,241
99,241
29,729
69,512
-
99,241| |---|---|---|---| ||||99,241| ||||29,729
69,512
-| ||||99,241| The financial statements were approved by the trustees on ......................... .............................. .............................. Mr B Houghton Mr D Adamson **Trustee Trustee** .............................. .............................. Mrs S Salter Ms C Pugh **Trustee Trustee** .............................. .............................. Ms A Baraskina Mr T Smith **Trustee Trustee** .............................. Ms L Castle **Trustee** - 6 - **Please find page inserted containing Trustee Signatures as per page 2.** 19th December 2025 ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** ## **Charity information** Door 84 Youth and Community Centre is a Charitable Incorporated Organisation governed by the declaration of trust dated 15th June 2023. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 7 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** **(Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold land and buildings Nil and 2% Straight Line Fixtures and fittings 15% Reducing Balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. - 8 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** ## **(Continued)** ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.10 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.11 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. ## **2 Income from donations and legacies** ||**Unrestricted**| |---|---| ||**funds**| ||**2025**| ||**£**| |Donations and gifts|33,599| ## **3 Income from charitable activities** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Use of premises
71,614
-
Performance related grants
64,931
284,557
Other income
24,389
-
160,934
284,557|**Total**
**2025**
**£**
71,614
349,488
24,389| |---|---| ||445,491| - 9 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **4 Income from investments** ||**Unrestricted**| |---|---| ||**funds**| ||**2025**| ||**£**| |Interest receivable|4,359| ## **5 Other income** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2025**|**2024**| ||**£**|**£**| |Other income|-|185,302| Other Income relates to funds introduced from the previous charity following the conversion to a CIO. ## **6 Expenditure on raising funds** ||**Restricted**|**Restricted**| |---|---|---| ||**funds**|**funds**| ||**2025**|**2024**| ||**£**|**£**| |**Fundraising and publicity**||| |Other fundraising costs|1,756|-| - 10 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **7 Expenditure on charitable activities** ||**Charitable**|**Charitable**| |---|---|---| ||**activities**|**activities**| ||**2025**|**2024**| ||**£**|**£**| |**Direct costs**||| |Staff costs|224,915|98,233| |Depreciation and impairment|26,716|-| |Events and Activities|24,523|23,948| |Training and Supervision|5,165|1,993| |Subscription and Fees|2,446|5,607| |Donation re rental income|-|21,516| |Telephone|4,011|-| |Insurance|3,781|-| |Heat and Light|17,256|3,357| |Cleaning|4,361|1,346| |Repairs and Renewals|120,696|3,659| |Miscellaneous Expenses|1,706|2,709| |Rates and Water|1,514|-| |Administration Expenses|2,230|2,877| |Legal and Professional Fees|2,130|-| ||441,450|165,245| |**Share of support and governance costs (see note 8)**||| |Governance|4,024|3,185| ||445,474|168,430| |**Analysis by fund**||| |Unrestricted funds - general|111,010|114,004| |Unrestricted funds - Designated funds|26,530|-| |Restricted funds|307,934|54,426| ||445,474|168,430| 2025 is the frst full year of operation of the charity as a CIO hence the significant increase in some expenditure compared to 2024. ## **8 Support costs allocated to activities** ||**Charitable**|**Total**| |---|---|---| ||**activities**|| ||**2025**|**2024**| ||**£**|**£**| |Governance|4,024|3,185| - 11 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**8**
**Support costs allocated to activities**
**Governance costs comprise:**
Accountancy
Bookkeeping and payroll
**9**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets|**(Continued)**
**2025**
**2024**
**£**
**£**
2,608
1,800
1,416
1,385
4,024
3,185
**2025**
**2024**
**£**
**£**
26,716
-|**(Continued)**
**2025**
**2024**
**£**
**£**
2,608
1,800
1,416
1,385
4,024
3,185
**2025**
**2024**
**£**
**£**
26,716
-| |---|---|---| |||3,185| |||**2024**
**£**
-| ## **10 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **11 Employees** The average monthly number of employees during the year was: |**Employment costs**
Wages and salaries
Other pension costs|**2025**
**Number**
22
**2025**
**£**
221,005
3,910
224,915|**2024**
**Number**
21| |---|---|---| |||**2024**
**£**
96,586
1,647| |||98,233| There were no employees whose annual remuneration was more than £60,000. - 12 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **12 Other gains and losses** ||**Unrestricted**|**Unrestricted**|**Total**|**Unrestricted**|**Unrestricted**|**Total**| |---|---|---|---|---|---|---| ||**funds**|**funds**||**funds**|**funds**|| ||**general **|**Designated**||**general **|**Designated**|| |||**funds**|||**funds**|| ||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**| |Other Gains:|**£**|**£**|**£**|**£**|**£**|**£**| |Transfer of net assets||||||| |from predecessor charity|22,756|1,936,674|1,959,430|-|-|-| Other Gains relates to transfer of funds from the previous charity following the conversion to a CIO. £1,936,674 being the net book value of the freehold building and fixtures transferred. ## **13 Tangible fixed assets** |**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 April 2024
1,989,734
7,120
At 31 March 2025
1,989,734
7,120
**Depreciation and impairment**
At 1 April 2024
53,060
5,877
Depreciation charged in the year
26,530
186
At 31 March 2025
79,590
6,063
**Carrying amount**
At 31 March 2025
1,910,144
1,057|**Total**
**£**
1,996,854| |---|---| ||1,996,854| ||58,937
26,716| ||85,653| ||1,911,201| The building has been transferred to the CIO from the predessor charity at the Net Book Value as disclosed in the final 2024 accounts. Depreciation has continued to be charged on a 2% straight line basis on the valuation of the building carried out in March 2021. ## **14 Debtors** |**Amounts falling due within one year:**
Trade debtors
Other debtors|**2025**
**£**
6,024
6,312
12,336|**2024**
**£**
4,786
-| |---|---|---| |||4,786| - 13 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **15 Creditors: amounts falling due within one year** |**15**
**Creditors: amounts falling due within one year**||| |---|---|---| |Trade creditors
Other creditors
Accruals and deferred income
**16**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
16,288
-
6,746
23,034
**2025**
**£**
3,910|**2024**
**£**
9,634
21,516
10,136| |||41,286| |||**2024**
**£**
1,647| The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. ## **17 Restricted funds** The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. ||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**| |---|---|---|---|---|---| ||**2024**|**resources**|**expended**||**2025**| ||**£**|**£**|**£**|**£**|**£**| |Big Lottery|15,195|101,130|(116,325)|-|-| |Children in Need|10,994|-|(10,994)|-|-| |Ed De Nunzio Trust|1,067|4,885|(1,356)|-|4,596| |Gosling Foundation|968|-|(968)|-|-| |HAF|497|16,016|(16,513)|-|-| |Langkelly Chase (TWYP)|29|-|(29)|-|-| |Williams Family Fund (Kitchen)|979|-|(979)|-|-| |Garfield Weston|-|30,000|(30,000)|-|-| |Two Ridings|-|9,270|(9,270)|-|-| |Grays Solicitors|-|10,000|(10,000)|-|-| |VCSE Scheme|-|112,106|(112,106)|-|-| |Cash for Kids|-|1,150|(1,150)|-|-| ||29,729|284,557|(309,690)|-|4,596| - 14 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**17**
**Restricted funds**
**Previous Period:**
Big Lottery
Children in Need
Ed De Nunzio Trust
Gosling Foundation
HAF
Langkelly Chase (TWYP)
Williams Family Fund (Kitchen)|**At 1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**£**
-
-
(26,492)
-
9,994
(6,967)
-
4,885
(3,818)
-
-
-
-
6,170
(5,061)
-
2,000
(10,738)
-
-
(1,350)
-
23,049
54,426|**(Continued)**
**Transfers**
**At 31 March**
**2024**
**£**
**£**
41,687
15,195
7,967
10,994
-
1,067
968
968
(612)
497
8,767
29
2,329
979
61,106
29,729| |---|---|---| Big Lottery - Income to cover wages, general running expenses, training, consultancy and overheads. BBC Children in Need - This grant is to cover core running costs for youth sessions and Play Therapy. Ed De Nunzio Trust & Gosling Foundation - Grant received towards youth activities. Langkelly Chase - This is an independent charitable foundation and network who collaborate with partners to change systems of injustice and oppression that result in the mental distress,violence and destitution of people subject to marginalisation in the UK. We work with others to shift patterns of perspective, power and participation. Langkelly have been funding a collaborative project which Door 84 and multiple other organisations have been a part of called 'Together with Young People'. Williams Family Fund - This fund is a cooking skills project. ## **18 Unrestricted funds - Designated funds** These are unrestricted funds which are material to the charity's activities. ||**At**|**1**|**April**|**Resources**|**Transfer from**|**At 31 March**| |---|---|---|---|---|---|---| ||||**2024**|**expended**|**Predecessor**|**2025**| ||||||**Charity**|| ||||**£**|**£**|**£**|**£**| |Property Designated fund|||-|(26,530)|1,936,674|1,910,144| The designated fund represents the Net Book Value of the building transferred from the predessor charity as disclosed in the final 2024 accounts. - 15 - ## **DOOR 84 YOUTH AND COMMUNITY CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **19 Analysis of net assets between funds** |**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**Designated**
**funds**
**2025**
**2025**
**2025**
**£**
**£**
**£**
**At 31 March 2025:**
Tangible assets
1,057
1,910,144
-
Current assets/(liabilities)
179,093
-
4,596
180,150
1,910,144
4,596
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**Designated**
**funds**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**At 31 March 2024:**
Current assets/(liabilities)
69,512
-
29,729
69,512
-
29,729|**Total**
**2025**
**£**
1,911,201
183,689| |---|---| ||2,094,890| ||**Total**
**2024**
**£**
99,241| ||99,241| ## **20 Related party transactions** There were no disclosable related party transactions during the year. - 16 -