2025-04-30-accounts - Skerton (Lancaster) Community Association CIO

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Registered Charity Number 1209425

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO

Report and Accounts

30 April 2025

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Report and accounts Contents

	Page
Charity information	1
Trustees report	2
Independent examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8
Detailed statement of income	11
Detailed statement of expenditure	12

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Charity information

Trustees

J C Brannon E Corless H L Prady

Address

Skerton Community Centre King Georges Field Slyne Road Lancaster LA1 2JH

Registered charity number

1209425

Independent examiner

J R Lowes MAAT 102 Broadway Morecambe LA4 5XY

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Trustees' report for the year ended 30 April 2025

Reference and administrative details

The full name of the charity is Skerton (Lancaster) Community Association CIO.

The charity registration number is 1209425.

The principal address is Skerton Community Centre, King Georges Field, Slyne Road, Lancaster, LA1 2JH.

The trustees of the charity during the year were :-

J C Brannon, E Corless, H L Prady, J Rawlinson (resigned).

Structure, governance and management

The charity was registered as a Charitable Incorporated Organisation on the 5th of August 2024.

It was formed when the existing charity Skerton (Lancaster) Community Association, charity registration number 1058920, changed it's legal form to a Charitable Incorporated Organisation.

Trustees are either elected by the membership or appointed by the existing trustees.

Objectives and activities

The objects of the charity are;

a) To promote the benefit of the inhabitants of Skerton wards and the surrounding area without distinction of sex, sexual orientation, race or, of political, religious or other opinions, by associating together the said inhabitants, the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

b) To establish or secure a community centre and to maintain and manage the same (alone or together with any local authority or any other person or body) in furtherance of these objects.

The association shall be non-party in politics and non-sectarian in religion.

The main activities undertaken in relation to these objectives is the provision of Skerton Community Centre and facilities for people of all ages, which offer a wide range of services and activities to the local community.

The trustees confirm that they have referred to the guidance on public benefit by the Charity Commission and consider that the charity's activities and aims during the year were carried out for the public benefit. The centre welcomes all people regardless of personal background, faith, gender or personal circumstances.

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Trustees' report for the year ended 30 April 2025

Financial review

The results for the year and financial position of the charity are set out in the annexed accounts.

The accounts show the combined results of the merged charities, and have been prepared as though they had always been part of the same (restructured) charity.

Skerton Community Association wishes to express its thanks and appreciation to the following charitable trusts, foundations, and other grant awarding bodies for their support towards the ongoing work of Skerton Community Centre.

Mobility Trust. Francis C Scott Charitable Trust. The Woodroffe Benton Foundation. The Neighbourly Foundation. The National Lottery. 3R Foundation. The Household Support Fund. Lancashire Community Food Grant Scheme Arnold Clarke Foundation.

The total freely available reserves at the year end is £54,813.

Achievements and performance

The achievement is the thriving community centre which provides access to various groups for the area.

The trustees are satisfied with the performance of the charity during the year and the position at 30 April 2025 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Trustees' report for the year ended 30 April 2025

Statement of trustees' responsibilities

Charity Law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those accounts the trustees are required to :-

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the accounts.

The trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report. The responsibility of the independent examiner in relation to the trustees' report, is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the accounts.

This report was approved by the board of trustees on 18 February 2026.

J C Brannon Trustee

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Independent examiner's report to the trustees for the year ended 30 April 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the charities accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.

I have no concerns and 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.

J R Lowes MAAT 102 Broadway Morecambe LA4 5XY

18 February 2026

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Statement of financial activities for the year ended 30 April 2025

Income Donations and grants Fundraising events Income from activities Total income Expenditure Community centre running costs Cost of activities Administration expenses Total expenditure Net increase / (decrease) in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted funds 2025 £ 55 2,374 31,615 34,044 14,269 18,533 3,144 35,946 (1,902) 60,501 58,599	Restricted funds 2025 £ 100,335 - - 100,335 - 79,851 - 79,851 20,484 37,487 57,971	Total Funds this year 2025 £ 100,390 2,374 31,615 134,379 14,269 98,384 3,144 115,797 18,582 97,988 116,570	Total Funds last year 2024 £ 58,690 5,037 25,326 89,053 9,407 90,122 1,824 101,353 (12,300) 110,288 97,988

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Balance sheet as at 30 April 2025

Notes *The assets and liabilities of the charity :* Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank 6 Current liabilities Creditors 7 *Net current assets* Net assets *The funds of the charity :* Unrestricted fund Restricted funds 8 Total charity funds On behalf of the trustees	2025 £ 3,786 2,237 113,062 115,299 (2,515) 112,784 116,570 58,599 57,971 116,570 116,570	2024 £ 4,207 3,948 92,058 96,006 (2,225) 93,781 97,988 60,501 37,487 97,988 97,988

E Corless Approved by the trustees on 18 February 2026

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Notes to the accounts for the year ended 30 April 2025

1 Accounting policies

Basis of preparation of the accounts

The accounts have been prepared in accordance with the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales and have been drawn up in accordance with the provisions of the Charities Act.

Accounting convention

The accounts are prepared, on a going concern basis, under the historical cost convention.

Recognition of income

All income is accounted for when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Volunteer help

The value of any voluntary help received is not included in these accounts.

Recognition of expenditure

Expenditure is accounted for on the accruals basis in accordance with normal accounting principles.

Fixed assets and depreciation

All tangible fixed assets are stated at cost or, if gifted, at the value to the charity on receipt.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful economic lives.

Equipment - 10% on the reducing balance basis.

Recognition of liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Unrestricted fund

The unrestricted fund comprise of amounts retained by the charity for general use. They are expendable at the discretion of the charity, in furtherance of the objects of the charity.

Taxation

As a registered charity, the company is exempt from taxation to the extent that its income and gains are applicable to charitable purposes only.

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Notes to the accounts

for the year ended 30 April 2025

2 Cost of independent examination and accountancy services Independent examiner's fee for reporting on the accounts Other accountancy services paid to the independent examiner 3 Staff costs Gross salaries, pensions and social security costs Numbers of employees Engaged on charitable activities 4 Tangible assets Asset cost At 1 May 2024 Additions At 30 April 2025 Accumulated depreciation At 1 May 2024 Charge for the year At 30 April 2025 Net book value At 30 April 2025 At 30 April 2024 5 Debtors Accrued income Prepayments	2025 £ 750 340 1,090 2025 £ 66,091 4 2025 £ 1,391 846 2,237	2024 £ 735 310 1,045 2024 £ 61,248 4 Equipment £ 31,843 - 31,843 27,636 421 28,057 3,786 4,207 2024 £ 2,817 1,131 3,948

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Notes to the accounts

for the year ended 30 April 2025

6 Cash at bank General account Restricted account 7 Creditors Trade creditors Accrued expenses Paye and pension contributions 8 Restricted funds Salary and wages fund Other restricted funds	Unrestricted fund £ 53,968 - 53,968 Funds at 2024 £ 37,487 - 37,487	Restricted funds £ - 59,094 59,094 Incoming resources £ 78,695 21,640 100,335	2025 Total £ 53,968 59,094 113,062 2025 £ 642 750 1,123 2,515 Outgoing resources £ 66,091 13,760 79,851	2024 Total £ 53,766 38,292 92,058 2024 £ 685 735 805 2,225 Funds at 2025 £ 50,091 7,880 57,971

9 Expenses paid to trustees or persons connected with trustees

None of the trustees were paid any remuneration or expenses by the charity during the year.

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Detailed statement of financial activities for the year ended 30 April 2025

Income Donations and grants Donations and grants received Total donations and grants Fundraising events Fundraising activities Total fundraising events Income from activities Income from community centre services Total from activities Total income	Unrestricted funds 2025 £ 55 55 2,374 2,374 31,615 31,615 34,044	Restricted funds 2025 £ 100,335 100,335 - - - - 100,335	Total Funds this year 2025 £ 100,390 100,390 2,374 2,374 31,615 31,615 134,379	Total Funds last year 2024 £ 58,690 58,690 5,037 5,037 25,326 25,326 89,053

SKERTON (LANCASTER) COMMUNITY ASSOCIATION CIO Detailed statement of financial activities for the year ended 30 April 2025

Expenditure Community centre running costs Rent Water charges Insurance Light and heat Repairs, equipment and improvements Cleaning materials and refuse charges Total community centre running costs Cost of activities Cost of providing community centre services Advertising, website and marketing Depreciation of equipment Sundry expenses Volunteer and staff expenses Wages, pensions and national insurance Total cost of activities Administration expenses Telephone and broadband Postage and stationery Bank charges Professional fees Accountancy fees Total administration expenses Total expenditure	Unrestricted funds 2025 £ 1,860 609 1,991 3,920 5,035 854 14,269 15,217 221 421 1,433 1,241 - 18,533 753 109 48 1,144 1,090 3,144 35,946	Restricted funds 2025 £ - - - - - - - 13,760 - - - - 66,091 79,851 - - - - - - 79,851	Total Funds this year 2025 £ 1,860 609 1,991 3,920 5,035 854 14,269 28,977 221 421 1,433 1,241 66,091 98,384 753 109 48 1,144 1,090 3,144 115,797	Total Funds last year 2024 £ 1,840 678 1,995 2,726 1,212 956 9,407 26,435 281 468 950 740 61,248 90,122 716 33 - - 1,075 1,824 101,353