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2025-03-31-accounts

KENTON PARK COMMUNITY ASSOCIATION (a company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

Charity Number: 1204136 Company Number 11905732

KENTON PARK COMMUNITY ASSOCIATION

CONTENTS

Page

10 - 17 Notes to the Financial Statements

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025.

LEGAL AND ADMINISTRATIVE INFORMATION

Charity Number: 1204136

Company Number: 11905732

PRINCIPAL PLACE OF BUSINESS

Anfield Road

North Kenton

Newcastle upon Tyne

NE3 3LL

TRUSTEES

The trustees serving during the year were as follows:

Leanne Conway-Wilcox (Chairperson)

Councillor Rob Austin (Vice-Chairperson)

David Faulkner (Secretary)

Kevin Elliott (Treasurer)

David Leathard

Toni Story

Councillor Stephen Lambert

Adam Sutton

Stephanie Sutton

Clive Moreland

Mary Bamford

Diane Smith

Brian Dickinson

David Arkley

INDEPENDENT EXAMINERS

Jeffrey Lyall FCCA

Willey & Co Accountants Bainbridge House 379 Stamfordham Road

Newcastle upon Tyne NE5 2LH

1

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

BANKERS

Co-operative Bank Barclays Bank Grey Street 49/51 Northumberland Street Newcastle upon Tyne Newcastle upon Tyne NE1 6BZ NE1 7AF

CHARITABLE OBJECTIVES

1.1 To promote the benefit of the inhabitants of Kenton, Fawdon, Coxlodge and other adjacent parts of the north and west of Newcastle upon Tyne ( "the area of benefit") without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to provide facilities in the interests of health and social welfare, for recreation and leisure-time occupation, to advance learning and skills, and with the object of improving the conditions of life for the said inhabitants.

1.2 In furtherance of these objects, but not otherwise, the trustees have power to establish, or secure the establishment, of a Community Centre or Centres (hereinafter called "the Centre" or “the Centres”) and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body). In promoting these objectives, Kenton Park Community Association manages and operates Kenton Park Sports Centre where it provides a wide range of facilities and activities available to the public. The Association has a lease for the Centre from Newcastle upon Tyne City Council. The Association also has a lease from Karbon Homes for the management and operation of Shandon Way Community Centre.

1.3 The Centres are located in an area of high deprivation – Kenton is ranked among the most deprived of Newcastle upon Tyne’s 26 wards, and the immediate catchment area of the Association is among the 10% most deprived output areas in the Indices of Multiple Deprivation.

1.4 The charity aims to be self-financing and promote the long-term security of its Centres.

STRUCTURE, GOVERNANCE AND MANAGEMENT

2.1 Kenton Park Community Association is a registered charitable company limited by guarantee in England. It is governed by its Constitution, this being its Memorandum and Articles of 1 November 2022 as amended on 10 May 2023. The charity number is 1204136, and the Company number is 11905732.

2.2 The financial statements comply with the Charities Act 2011, with the organisation’s Constitution and with the 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 (FRS102).

2.3 The Board of Trustees meets as a management committee, generally monthly, to administer the charity and to review strategy, performance and future operational needs.

2

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

2.4 The day-to-day operation of the Centres is the responsibility of the Association’s management team, comprising the facilities manager (the Centre manager) and duty managers who also supervise the work of leisure assistants, apprentices, cleaner and volunteers. The facilities manager reports to and consults with trustees, including on matters of discretionary spending and issues arising at the centre that require executive guidance/authority. Between management committee meetings, consultation takes place principally with the chair of trustees, the secretary and treasurer.

FACILITIES

3.1 Kenton Park Sports Centre operates as a community hub, offering leisure, recreation, sporting activities, community events, trips and room hire. The charity has partnerships with a range of providers of health services that it hosts. Facilities include a sports hall, soft play, cardio fitness room, weights room, dance studio, other rooms of varying sizes for meetings, classes and community activities, and a café. Externally, we have a 6-a-side/7-a-side football pitch and a car park, and we oversee outdoor tennis courts on land owned by Newcastle City Council.

3.2 Shandon Way Community Centre is operated in association with Journey Enterprises Limited with whom we have a service-level agreement, enabling Journey to use the centre as one of its community hubs in the region. Journey provides social activities, life-skills and employability training for adults with learning disabilities and autism.

ACHIEVEMENT AND PERFORMANCE DURING THE YEAR OF REPORT

4.1 Our charity continues its commitment towards delivering a diverse range of leisure and recreational opportunities for the community. We work readily with the tenants and residents’ associations that operate in the catchment area, and with local councillors, officers of Newcastle City Council, Northumbria Police, the NHS, local schools, and other community facilities.

4.2 A wide variety of groups attend the centre and use the facilities, including primary schools and nurseries (fitness classes, sports days, soft play) and ESPA (Education and Services for People with Autism). We are pleased to continue to host React Dance which provides late afternoon and/or early evening dance sessions for young people each weekday, and also daytime Saturdays.

4.3 The Centre’s sports hall is well-used. At weekends the sports hall, community room and soft play are available for birthday parties. For younger members, the Association provides a comprehensive range of activities such as dance, football, soft play, martial arts, and inflatables. New initiatives in the year included a weekly craft club for men (“Make, Do and Men”) and women-only weights sessions. Partner organisations also delivered services for young people from the sports centre. Glory Chapel ran its services at Shandon Way Community Centre until mid-2025.

4.4 The year’s highlight has been the Association’s work as part of the Local Community Partnership (LCP), which brings together local residents, groups and organisations, covering areas in the Outer West and North of the city. Through revenue and capital grants, the programme aims to help create strong and vibrant communities, strengthen local organisations and empower people to become active citizens, supporting volunteering, social action, community engagement and capacity building. The original programme, which is part of the UK Shared Prosperity Fund, targeted at delivering a number of “levelling up” objectives, was to run until March 2025. However, funding was extended for some projects, including ours, until February 2026, and because of the success of our programmes we were awarded an uplift in funding.

The work of the Association under the LCP programme has been widely praised, and we have been recognised as a Case Study in research commissioned by the North East Combined Authority under the headline of “Building capacity and connections leading to better outcomes for the local community”.

3

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

To quote from the research report:

The LCP project at Kenton Community Association has involved capacity building with a number of other local organisations, helping them to identify ways to become more sustainable and ensure their community spaces can be used safely and effectively. Key organisations involved included: MERA (Montagu Estate Residents Association), St Andrew’s Church, Shandon Way Community Centre and Action for Children. The LCP programme has facilitated better communication and coordination among local organisations and improvements in service signposting.

The Kenton project has demonstrated the value of improved connections and capacity building in enhancing the profiles and operational success of local organisations. The experiences of MERA, St Andrews Church, and Shandon Way Community Centre serve as compelling examples of how collaboration and communication can lead to significant community benefits. This case study highlights the positive outcomes of the LCP programme and provides a model for other communities looking to enhance their local service delivery through improved signposting and collaboration.

The interventions were described as highly successful in raising aspirations and creating new opportunities for volunteering, particularly in areas where such opportunities had previously been scarce. The increased presence of organisations and the expansion of community infrastructure have enabled more residents, including those who were not previously engaged or working, to participate in meaningful activities. This has contributed to a renewed sense of possibility and ambition within the community.

LCP capital funding was directed to a range of improvements to the Sports Centre which took place during the year – refurbishment of soft play; sensory equipment for customers with disabilities;

4.5 We continue to be a valued and effective provider under the City Council’s Holiday Activity Fund (HAF) programme, with a full range of children’s activity sessions and healthy food. Our varied programme includes indoor and outdoor sports for all youth age groups, inflatables, arts and crafts sessions, go karts, cookery classes, dance, "wacky races", messy play, "glow sports” and fitness sessions. We also provided popular trips to South Shields, Whitley Bay and Bamburgh/Seahouses. The sessions are provided for six weeks over the main school summer holiday, but also the winter and Easter breaks - and they are always fully subscribed. Priority is given to those youngsters on free school meals (no charge) and with local postcodes. Supplementary activities are organised by the centre over the half-term breaks.

4.6 Our own major activities again included highly successful Halloween and Christmas events. During the year we continued to develop our collaboration with "On Our Doorstep" the community interest company with a focus on the Kenton catchment area. The sports centre hosted a variety of activities organised by the CIC, including magic shows, quizzes, family parties, seasonal fayres and table-top sales. In conjunction with On Our Doorstep, we provided several community outings, including to the South Lakes Safari Zoo/Lake Windermere, Edinburgh and Whitby. We were delighted that Diane Smith, one of our trustees and the creator/manager of On Our Doorstep, was a winner of an ASDA “Community Diamond” award in appreciation of her work.

4.7 Liberdade, an organisation that supports people with learning difficulties, mainly through cultural activities, continued to be based at the sports centre during the year of this report, but we have been disappointed to learn that, for financial reasons, it is no longer able to use the sports centre as a base for the future .

4.8 The Association believes that it provides a good overall balance of different organisations using its facilities. Groups who extensively use the facilities include several that address health and wellbeing issues, such as NHS rehabilitation services, fitness classes and weight management, all bringing

4

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

regular income. The fitness classes are varied and include gentle exercise, aerobics, pilates, circuit training and body conditioning.

4.9 We were pleased at the installation of a defibrillator outside the sports centre, funded by the Department of Health and Social Care.

4.10 Being located in North Kenton Park, we have a special interest in the maintenance and community use of the park. From 2019 we attempted to build a beneficial relationship with Urban Green, the charity to which the City Council had transferred management of its parks and allotments. Progress had not fulfilled our ambitions before the Council terminated its relationship with Urban Green and took back the assets and the employees in early 2025. Our Association had created a “Friends of North Kenton Park” group and arranged some litter picks, with the support of ASDA Gosforth. We hope to develop our role within the park now that the Council has resumed responsibility. We still wish to unlock a balance of around £16,000 of funding that was earmarked some years ago for the purpose of improving the park and remains unspent.

FINANCIAL OVERVIEW, RISK MANAGEMENT AND RESERVES POLICY

5.1 The trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2006, to have due regard to the Charity Commission’s general guidance on public benefit when reviewing the Kenton Park Community Association aims and objectives and in planning the future activities. In particular, the trustees considered how the planned activities would contribute to the aims and objectives they had set.

5.2 We judged that we needed to raise prices to customers, but we were able to defer the increases until into the next financial year when we needed to offset the rise in National Insurance costs in the Chancellor’s Budget. On the whole, we continue to be competitive on price. Our major partners Journey, Pulmonary Care and Cardio Rehabilitation are important to us maintaining a healthy financial situation, and we recognise the financial pressures that all of them are facing. Trustees and management stay alert to the commercial and financial situation.

5.3 Trustees continue to give careful consideration to all items of expenditure to ensure that investment is justified by, for example, the condition/use of equipment, or has potential to generate additional income.

5.4 LCP funding continued to cover staff support from the Sports Centre for the activities provided under the programme but also contributed to the Association's fixed costs through a project management fee.

5.5 The space demands from many of our partners continues to create considerable pressures and has an impact upon the opportunities for community and individual member offerings.

5.6 After five excellent years running the café at the sports centre, former trustee Adam Sutton embarked upon a career change and passed back the café to the Association in May 2024. Trustees expressed their gratitude to him for what had become a successful, essential part of the centre’s offer. After unsuccessfully advertising the café as a rental opportunity and then trying to recruit staff to run it for the Association, we entered into an agreement with Journey for them to take over the service.

5.7 During the year, the Trustees undertook their responsibility to monitor the risks to which the Association is exposed. The centre manager provides trustees with regular management accounts and cash flow estimates. Although our finances are relatively stable, we have not yet built reserves to the preferred level of six months of unrestricted expenditure, but this remains our medium-term aim.

5

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2025

APPRECIATION

6.1 We again record our appreciation to Bobby Richardson who has given over 25 years of service to the Association and to the Sports Centre. He has worked tirelessly to manage the centre successfully through often difficult times and, more recently, to exploit the funding opportunities presented under the LCP programme for the benefit of the Association and the community in our catchment area.

6.2 Duty managers Graeme Creed and Craig Beswick play an invaluable support role alongside the Centre Manager, and we are also indebted to the commitment of leisure assistants Paul Jones, Maisie Anderson and Danny Oliver. Together with centre cleaner Maureen Renwick and other workers and volunteers, we have a strong and loyal team to help take the Association forward.

6.3 The trustees also wish to put on record their sincere appreciation of the support of those organisations with whom we work in partnership.

DECLARATION

7 I declare, in my capacity of chair of trustees of the charity, that the trustees have approved the report above and have authorised me to sign it on their behalf.

…………………………………

Leanne Conway-Wilcox, Chair of Trustees

22[nd] January 2026

6

KENTON PARK COMMUNITY ASSOCIATION

(a company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

I report on the financial statements of Kenton Park Community Association for the year ended 31st March 2025 which are set out on pages 8 to 17.

Respective reponsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my reponsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charirty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiners's statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the the Association of Chartered Certified Accountants, which is one of the listed bodies.

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of the independent examination; or

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jeffrey Lyall FCCA Willey & Co Accountants Bainbridge House 379 Stamfordham Road Westerhope Newcastle upon Tyne NE5 2LH

Date: 29th January 2026

7

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31ST MARCH 2025

Notes
Income from:
Donations and legacies
5
Charitable Activities
6
Investment Income
7
Expenditure on:
Raising Funds
8
Charitable Activities
9
Governance Costs
10
Total Expenditure
Net income/(expenditure) and
net movement of funds
Transfer Between Funds
Reconciliation of funds
Total funds brought forward
Total Funds Carried Forward		 Unrestricted Unrestricted
Restricted
2025

Funds
Designated
Funds
Total
£
£
£
£		 2024
Total
£
-
-
-
-
199,320
-
146,353
345,673
-
-
-
-		 18
232,170
1
199,320
-
146,353
345,673		 232,189
-
-
-
-
175,981
18,946
108,000
302,927
1,600
-
-
1,600		 120
252,654
1,600
177,581
18,946
108,000
304,527		 254,374
21,739
(18,946)
38,353
41,146
(7,081)
49,101
(42,020)
-
29,584
148,991
3,667
182,242		 (22,185)
-
204,427
44,242
179,146
-
223,388		 182,242

The Statement of Financial Activities included all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 17 form an integral part of these accounts.

8

KENTON PARK COMMUNITY ASSOCIATION Charity Number 1204136 (a company limited by guarantee) Company Number 11905732 BALANCE SHEET AS AT 31ST MARCH 2025

Note
£
£
Fixed Assets
Tangible Fixed Assets
17
179,146
Current Assets
Debtors
18
49,635
Cash at Bank & In Hand
33,613
83,248
Creditors: Amounts falling due within
one year
19
39,006
Net Current Assets
44,242
Total assets less current liabilities
223,388
Total Net Assets
223,388
Funds of the charity
Unrestricted Funds
Unrestricted income funds
20
44,242
Unrestricted income funds - designated
20
179,146
Restricted Income Funds
20
-
223,388
2025		 £
£
148,991
49,940
22,733
72,673
39,422
33,251
182,242
182,242
29,584
148,991
3,667
182,242
2024		 £
£
148,991
49,940
22,733
72,673
39,422
33,251
182,242
182,242
29,584
148,991
3,667
182,242
2024
72,673
39,422
182,242
182,242
29,584
148,991
3,667
182,242

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

These financial statements were approved by the board on 22nd January 2026 and are signed on its behalf by:

David Faulkner Secretary

9

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1 Basis of preparation

1.1 Basis of Accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) - Charities SORP (FRS 102) and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Merger

On 1st January 2024 the former unincorporated Charity Kenton Park Community Assocation (Charity Number 517690) re-structured by merging with a newly created charitable company limited by guarantee (Charity number 1204136, Company number 11905732). The comparatives presented show the results of the combined entities.

1.3 Going concern

The trustees have considered their expectations and intentions for at least 12 months from the date of this report and believe that the going concern basis remains appropriate. For this reason the financial statements are prepared on the going concern basis.

2 Accounting Policies

Income

2.1 Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

2.2 Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

2.3 Grants and donations

Grants and donations are only included in the SoFA when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the income recognition criteria is met.

10

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

continued…………. 2.4 Tax reclaim on grants and donations Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. 2.5 Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

2.6 Investment income 3 Expenditure and Liabilities 3.1 Liability recognition

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 3.2 Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. 3.3 Provision for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

3.4 Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP. 4 Assets 4.1 Tangible fixed assets and depreciation Tangible fixed assets are initially valued at cost.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Alterations to leashold property - over the life of the lease 25 years Fixtures and equipment - 15% straight line

4.2 Debtors

Debtors are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

11

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

5
6
7
8
9
10		 Analysis of income
Donations and legacies
Donations
Charitable activities
Income from grants and donations
Streetgames UK
Education and Skills
Newcastle City Council Local Community
Partnership Project One
Centre income
Income from investments
Bank Interest
Analysis of expenditure
Unrestricted
Raising Funds
£
Web donation costs
-
Charitable Activities
Direct costs
Salaries and Wages
98,821
Events and activity costs
14,861
Equipment leasing
4,761
Equipment repair and renewal
10,887
Advertising
60
Uniform
14
Licences and Insurance
9,721
Other
3,974
Support Costs
Premises costs
9,924
Heating and Lighting
17,978
Staff Training
269
Printing & stationery
1,110
Telephone
732
Travel
-
Bank charges
1,926
Other
943
Depreciation
-
Donations
175,981
Governance costs
Independent examiners fee
1,600		 Analysis of income
Donations and legacies
Donations
Charitable activities
Income from grants and donations
Streetgames UK
Education and Skills
Newcastle City Council Local Community
Partnership Project One
Centre income
Income from investments
Bank Interest
Analysis of expenditure
Unrestricted
Raising Funds
£
Web donation costs
-
Charitable Activities
Direct costs
Salaries and Wages
98,821
Events and activity costs
14,861
Equipment leasing
4,761
Equipment repair and renewal
10,887
Advertising
60
Uniform
14
Licences and Insurance
9,721
Other
3,974
Support Costs
Premises costs
9,924
Heating and Lighting
17,978
Staff Training
269
Printing & stationery
1,110
Telephone
732
Travel
-
Bank charges
1,926
Other
943
Depreciation
-
Donations
175,981
Governance costs
Independent examiners fee
1,600		 Unrestricted
£
-		 Restricted
£
-		 Total
2025
£
18		 Total
2024
£
18
-
-
-		 12,588
133,765		 12,588
-
133,765		 17,085
1,500
-
-
199,320		 146,353
-		 146,353
199,320		 18,585
213,585
199,320 146,353 345,673 232,170
- - - 1
Unrestricted
Designated
£
-		 Restricted
£
-		 Total
2025
£
-		 Total
2024
£
120
98,821
14,861
4,761
10,887
60
14
9,721
3,974
9,924
17,978
269
1,110
732
-
1,926
943
-		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18,946
-		 60,831
25,445
-
16,598
659
-
-
-
-
4,020
269
-
-
-
-
178
-		 159,652
40,306
4,761
27,485
719
14
9,721
3,974
9,924
21,998
538
1,110
732
-
1,926
1,121
18,946		 132,815
33,140
7,038
10,976
155
135
8,964
5,137
9,811
24,598
-
843
983
134
1,712
45
12,104
4,064
175,981 18,946 108,000 302,927 252,654
1,600 - - 1,600 1,600

12

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

11 Fees for examination of accounts

Fees for examination of accounts
Independent examiner's fees for reporting on the accounts
Analysis of staff costs and the cost of key management personnel
Salaries and wages
Social security costs
Pension costs (defined contribution plan)		 2025
£
1,600		 2024
£
1,600
2025
£
143,251
9,432
6,969		 2024
£
118,863
8,208
5,744
159,652 132,815

12 Analysis of staff costs and the cost of key management personnel

No employees received remuneration during the year amounting to more than £60,000 (2024 : Nil)

The key management personnel of the charity comprise the Trustees and the centre manager. The total employee benefits of the key management personnel of the charity were £ 47,846 (2024 £46,397)

13 Staff numbers

The average monthly headcount and the activity to which they relate was:

2025 2024
Charitable activities 6 5

14 Transactions with Trustees

For part of the year Adam Sutton, a trustee of the charity, provided café facilities to the centre and was charged £480 in the year (2024 £3,370). Mr Sutton also provided meals and lunch boxes for events at the centre and was paid a total of £797 (2024 £4,010)

During the year Leanne Conway-Wilcox a trustee of the charity provided dance classes as part of the Local Community Partnership Funding and was paid £1,460. As a dance instructor , Leanne Conway-Wilcox also hired a room in the Centre to run dance classes. The centre was paid an amount of £1,230 (2024 £1,270).

Diane Smith, a trustee, uses a room at the centre at no cost to operate a Community Interest Company 'On Our Doorstep' which together with Mr R Richardson, the centre manager, she is a director.

The Company was owed £1,411 at 31st March 2025 from the charity for expenditure incurrred on the charity's behalf. The company was also charged for hall hire in the year ended 31st March 2024 totalling £1,020. Diane Smith was also paid £3,520 (2024, £3,460) during the year for cleaning at one of the association facilities and was reimbursed £251 (2024, £62)for items purchased on the organisation's behalf.

15 Related parties

Mr R Richardson, the manager of the centre, made payments totalling £12,992 (2024 £4,612) on behalf of the organisation for which he was reimbursed.

13

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

16 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

17 Fixed Assets

Cost
At 1st April 2024
Additions
Disposals
At 31st March 2025
Depreciation
At 1st April 2024
Charge for year
At 31st March 2025
Net Book Value
At 31st March 2025
At 31st March 2024
18
Debtors and prepayments
Trade Debtors
Other Debtors
Accrued Income
19
Creditors: amounts falling due within one year
Accruals
Deferred Income
Taxation and social security		 Alterations
to leasehold
property
£
215,212
-
-		 Fixtures &
Equipment
£
67,529
49,101
-		 Total
£
282,741
49,101
-
215,212 116,630 331,842
86,010
8,612		 47,740
10,334		 133,750
18,946
94,622 58,074 152,696
120,590 58,556 179,146
129,202 19,789 148,991
2025
£
48,263
260
1,112		 2024
£
49,415
71
454
49,635 49,940
2025
£
18,453
13,925
6,628		 2024
£
12,335
20,893
6,194
39,006 39,422

Deferred income includes amounts for facility hire invoiced in advance.

14

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

20 Analysis of charitable funds

Analysis of movements in unrestricted funds

General unrestricted funds
Designated funds (fixed asset value)
Alterations to leasehold property
Fixtures and Equipment		 Brought
forward
£
29,584		 Incoming
resources
£
199,320		 Resources
expended
£
(177,581)		 Transfers
£
(7,081)		 Carried
forward
£
44,242
129,202
19,789		 -
-		 (8,612)
(10,334)		 -
49,101		 120,590
58,556
148,991 - (18,946) 49,101 179,146

General unrestricted fund is the free reserves of the charity. Designated fund shows the depreciating value of fixed assets held by the charity to separate them from general unrestricted funds.

Analysis of movement in restricted funds

Restricted Funds
Newcastle City Council Local
Community Partnership Project One
Streetgames UK		 Brought
forward
£
-
3,667		 Incoming
resources
£
133,765
12,588		 Resourced
expended
£
(91,745)
(16,255)		 Transfers
£
(42,020)
-		 Carried
forward
£
-
-
3,667 146,353 (108,000) (42,020) -

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. Newcastle City Council through the Local Community Partnership funded some required capital and revenue expenditure of the centre. Part funded capital spend that has been treated as fixed assets has been shown as a transfer from Restricted Funds.

Streetgames UK funded holiday activities during the year.

15

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

21 Analysis of Net Assets between funds

Analysis of Net Assets between funds
At 31st March 2025
Tangible fixed assets
Cash at bank and in hand
Other net current current assets/(liabilities)		 Unrestricted
Funds
£
179,146
33,613
10,629		 Restricted
Funds
£
-
-
-		 Total
2025
£
179,146
33,613
10,629		 Total
2024
£
148,991
22,733
10,518
223,388 - 223,388 182,242

22 Pension commitments

Defined Contribution Pension Scheme

The charity has a defined contribution pension scheme with the provider Nest. Pension contributions payable for the year to 31 March 2025 amounted to £6,969 (2024: £5,744) There was no liability due to the pension provider at 31st March 2025 (2024: £Nil)

23 Operating leases

The charitable company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2025
£
6,152
3,076		 2024
£
6152
9228
9,228 15380

24 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

16

KENTON PARK COMMUNITY ASSOCIATION (A company limited by guarantee) NOTES ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

25 Charity Merger

Analysis of principal SoFA components for the previous reporting period

Total Income
Total Expenditure
Net income/(expenditure)
Other gains/(losses)
Net movement in funds		 Charitable
Company
(New)
Charity
Number
1204136
Pre Merger
£
-
-		 Charity
(Old) Charity
Number
517690
Pre Merger
£
165,046
(193,357)		 Charitable
Company
Charity
Number
1204136
Post-
Merger
£
67,143
(61,017)		 Combined
Total
£
232,189
(254,374)
-
-		 (28,311)
-		 6,126
-		 (22,185)
-
- (28,311) 6,126 (22,185)

Analysis of net assets at the date of the merger

Net Assets
Represented by:
Unrestricted funds
Unrestricted funds - designated
Restricted income funds		 Charitable
Company
(New) Charity
Number
1204136
£
-
-
-
-		 Charity
(Old)
Charity
Number
517690
£
176,118
22,779
152,016
1,323		 Combined
Total
£
176,118
22,779
152,016
1,323
- 176,118 176,118

17