Charity registration number: 280014 **CAISTER COMMUNITY ASSOCIATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026** ## **Caister Community Association Contents** ||**Page**| |---|---| |Reference and Administrative Details|1| |Trustees' Report|2—5| |Independent Examiner's Report|6| |Statement of Financial Activities|7| |Comparative Statement of Financial Activities|8| |Statement of Financial Position|9| |Notes to the Financial Statements|10—16| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities|17| **Caister Community Association Reference and Administrative Details For The Year Ended 31 January 2026** |**Trustees**|Mr M A Creed - Chairman| |---|---| ||Mrs S Crane (appointed 03/07/2025)| ||Mr C Bilyard (appointed 03/07/2025)| ||Mrs J B Hopping| ||Mr S N Holland| ||Mrs P E Creed| ||Mr R Banwell| ||Mr P Jackson| ||Mrs S A Brown (resigned 03/07/2025)| ||Mr M Trudgill (resigned 03/07/2025)| ||Mr D K Shackleford (resigned 03/07/2025)| ||Mr K Ivins (resigned 03/07/2025)| |**Charity Number**|280014| |**Principal Address**|Caister Community Centre| ||Beach Road| ||Caister-On-Sea| ||Norfolk| ||NR30 5ER| |**Independent Examiner**|Lynn Mandari ACCA| ||Aston Shaw| ||The Union Building| ||51-59 Rose Lane| ||Norwich| ||NR1 1BY| Page 1 **Caister Community Association Trustees' Report For The Year Ended 31 January 2026** The trustees present their report and the financial statements for the year ended 31 January 2026. ## **Objectives and Activities** ## **Aims and Objectives** The Caister on Sea Community Association (CCA) manages the Caister Community Centre. The Centre exists to improve the quality of life for local people by offering activities and services which provide a range of educational, recreational, cultural and social opportunities and engagement. Rooms are available to the community and information is provided to users and the community on a wide range of matters. It is a place people from all backgrounds come to socialise, learn, engage and enjoy. ## **Background to the Report of the Trustees** The Trustees, appointed at the Caister Community Association Annual General Meeting held on 3rd July 2025 present the report with the financial statements of the charity for the year ended 31st January 2026. The Trustees have adopted the provisions of 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 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). ## **Significant Activities** The Year 2025/26 saw Caister Community Centre and the associated business of Caister Community Association Social Club Ltd able to return to the original objective of providing services for the public benefit within the parishes of Caister on Sea and West Caister. During the year the priority of the Trustees board has been to improve the facilities for the provision for Community events within the Charity premises at Caister Community Centre. To deliver this the decision was taken to invest charity funds in small capital projects to renovate and refurbish the Function Room toilets, heating and lighting. In addition, due to the Health and Safety risk of part of the flooring in the Function Room the decision was taken to replace the damaged area. Any general maintenance has been assessed for risk and necessity before being undertaken. The previously refurbished “Community Rooms” have seen continued uptake of usage and hosted the following activities: Fitness and wellbeing groups; East Norfolk Taekwondo and Chi Gong Gentle Exercise. A fortnightly Arts and Crafts needle felting and pastel drawing group. AA. Reed Wellbeing who undertakes Health Screening by appointment. In addition, they have also hosted several single hire events including Baby showers, Children’s birthday parties. Other local community organisations utilised the Community Centre for the regular meetings of their groups: Caister Women’s Institute, Great Yarmouth Bird Club, Caister Cares and Support Group holding their monthly meetings in the Centre Function Room. The Charity continues to offer a weekly Community Coffee Morning and Warm Spot primarily funded by the charity. In addition, for the benefit of those attending our local Community Police Officer and DIAL attend thereby providing a forum for community support. We continue a social media presence on Facebook which is used to promote community-based content relating to the village of Caister on Sea and our “area of benefit”. ## **Public Benefit** We have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning our future services. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. Page 2 Caister Community Association Trustees. Report (continued) For The Year Ended 31 January 2026 Review of adivities Slnce the appointment of the current Trustees at the AGM held on July 3rd 2025, we have continued the primary focus of the prevlous Trustees to re-establish Caister Community AssociatioTh. the Charity, within the local cotnmunity. utility costs continue to be the biggest challenge- however. the Charity has been working with-ublity Aid- a broker specializing in chèrities who have been able to provide us acce55 to competitive rdte5 and significant utility savings. In agreement with the S(*ial Club. the Occupational Litrnse and Covenant bets¥een the Charity and the CCA Social Club Ltd h8vÈ beÈn reviewed and updated to improve darity. to bring thÈm up to date, and the rental fees payable by the Soclal Club have been increased In line with the operation costs of the Centre, parbcularly in Telation to utility spend. The Charity Premises have undergone all necessary safety inspÈtb'ons and further remedial actions have been taken as required. The Charty has bÈen able to 5UPPOrt several worthwhile activities within thÈ tommunty with tjoth financial support and by tsffering premise5 for events. Beneficiaries include the Great Yarmouth Rotary Club (which covers Caister on Seal, Cai5ter United Football Club. Caister Community Larder and Claremont House. We continue to develop our sociol media presence via our Facebo(>k page which contsnues to grow both In terms of post ach, content interaction and an increasing nurnber of follower5. Infortnation about the Charity and forthc(>ming events at the Community Centre are posted. as well as supporting other k>cal community groups whose posts are shared. The Social Club has been able to trade without restrirtiorts and has made space available within the funrtion room and garden in all supporting 77 events during the year. rnainly l(Kal groups. a(Jult & chikjren's parties, wake5, quiz nights, summer BBQ'S, liv& music events. wedding receptions, Tea Dances and Halloween and Chnstmas parties. We respect the hard work of those who are res￿nSIble for the runniThJ of the Soctal aub. the volunteers on the Social Club Committee and the staff. Athievements and Performance Chalr's Report I am incredibly proud of the hard work. tommitment and athievements of all the Trustee team since their appointrnent. All have continued to dedicate time ènd work tirelessly during the pÈri(xJ of this report. The Trustees appointed on the 3rd July 2025 have continued to work to deliver on the previous cornrnittees objethves. Those beingi to retain the Charity's status as a UCA Members Chanty as It has been since its inception. to rward and to deliver further benefit to the community. The Trustees have paid due regard to guidance issued by the Charity Cotnmission in deciding what aLtivitie5 the Charity sho undethke. M. Creed Ichairl Page 3 ## **Caister Community Association Trustees' Report (continued) For The Year Ended 31 January 2026** ## **Financial Review** ## **Financial Position** The Charity's income for the year comprises of the distributable profit (by way of Gift Aid) from the Social Club for the year 2025/26 of (£26,012), 2024/25 was (£12,581), the income generated through room hire (£5,769) and membership fees (£7,207) and miscellaneous income and donations (£246). Occupational Licence fees (rent) from Caister Social Club Ltd was set at £2,085 (including VAT) per month and increased to £2,502 (including VAT) – total for the 25/26 year £23,283. Total annual income for 2025/26 was £63,368. At the start of the financial year, the Charity had (£80,248) in Cash at Bank and in Hand, with a closing balance of (£67,653) on 31st January 2026. There was steady growth in income throughout the year from Room Hire. In Q1 (£820), for Q2 (£1,721) and for Q3 (£1,327) and Q4 (£1,901). The main areas of expenditure were Utilities (£16,290). The associated Caister Community Social Club Ltd continued to trade and made an operating profit, which after reconciling upkeep costs for maintaining the building for the Charity once again resulted in a gift aid payment falling due to the Charity. On the 30th June 2025 it was brought to the attention of the current Trustees that the Charity had an ‘Option to Tax’ in place and that since 31st October 2020 the Charity should have been charging VAT on all income sources. This resulted in a VAT tax liability to HMRC (including Interest) of £13,016.68 for the resulting period which was paid in August 2025. This was an historical issue going back some years and should not reflect on the current Trustees. This outcome has necessitated utilising some £9,500 from our Reserves which needs to be repaid by August 2027 in line with the Reserves Policy agreed with the Charity Commission (see below). ## **Reserves Policy** The reserves are made up from the income received from hire fees from users, donations, fundraising events and sponsorship. A costs-based formula was adopted in September of 2023 for calculating and apportioning reserves. The Reserve has been set at £55,000 based on current operating costs. The apportionment of the reserves will continue to be reviewed annually; however, the preferred reserve amount remains as a year's projected running costs. ## **Going Concern** The Trustees have a reasonable expectation that the Charity has adequate resources to continue in Operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statement. ## **Risk Management** Risk management is a major priority of the Trustees. The Trustee’s focus is to regularly consider the major risks to which the Charity is exposed, particularly those related to operational, financial matters, health and safety and charity law. The case for changing the structure to a Charitable Incorporated Organisation (CIO) remains unproven and should the position change, as a members’ charity the benefits need to be explained to the members for their approval. The most significant risk posed to the Charity at the present time is that of Energy costs caused by the price rises in the global energy markets because of the pandemic and ongoing war in Ukraine and Iran. The matter of Trustees’ personal liability is and will remain covered by appropriate insurance. ## **Policy on Grant Making** The Charity’s grant making policy targets improving or maintaining the quality of life for the residents of Caister. It is primarily aimed at providing funds for the purchase of equipment and/or capital funding. The budget for grants is regularly reviewed by the Trustee Committee and is being based on surplus funds after future development and maintenance and running costs have been budgeted for. ## **Structure, Governance and Management** ## **Governing Document** Caister Community Association is an unincorporated registered charity (Registration number 280014), it is a Members’ Charity and is managed by a member elected board of Trustees. Established 15th May 1980. The governing document is the Constitution adopted 17/03/1980 as amended on 20th November 1997, as amended and adopted at a General Meeting of the Association held on 15th April 2010, having been approved at a Management Committee meeting on 9th July 2009. Page 4 Caister Community Association Trustees. Report {continued) For The Year Ended 31 January 2026 Trustee Selerti?n Method5 The details of the Constitutional Provisions for appointment are as follows= -AJl members of the Management Comm¢ttee shall retire from office together at the conclusion of the Annual Genernl Meeting next after the date on which they came into offite. but they may bÈ re-elected or re-appointed by the members with the power to vote. If osual vacancies occur among the elerted MeM￿[S of the Management Comrllittee, It shall have power to fill the5È from amon the mern rovid that numb bers shall not exceed one r of members elec No persons under the age of Èlghteen shèll be FULL NEMBERS of the Management Committee but such pÈrsons may be etetted vlithout the right to vote. Affiliared Group5 can norHinate one individual representativè. as can Caister Parish Council. and that representative has the rlght to attend and vote at Gefieral meetings only.- Indurtion and trainin9 of trustees Trustees are provided with copies of the nece55ary governan￿ and 9uidance docurnents to enable them th understand the oryanisation, chanty law and duties as Trustee5. The Charity has a COnflirt￿r-IntereSt Policy and a Code of Concluct Policy which Trustees are asked to abide by to effettively fvlfil their r￿e. Organisational structure and decision rna￿ng The CCA is an Unincorporated Charitable A5SOClation with wider ￿et￿bership IVCAI and 15 not an incorporated enbty and 15 not a legal body. {It has no separate legal identity). It is a regt5tered chanty No 280014 regulated by the Charity Commission and is managed by the MeM￿r elected Trustees {the Management Committee) who meet re9ularfy. usually monthly, but in èny event a minimum of I0￿r meetings per year. Related Parties The Charity has been a550Clate¢J with C.C.A S(tial aub knmited since 30th March 1998, it is a trading tompany and is regulated by the FCA. A covenant exists between the Social Club and the Charity whereby the Social Club decided to make a covenant donation to the Charity, of an annual sum equivalent to distributable profits of the business. Occupational cence fees Irentl from Caister Social Club Ltd were reviewed in February 2023 and set at E2,085 per month (including VAD, and subsequÈntly increasÈd to £2.502 (including VAT) during the 2025126 year. Adhering. to the Charity Commission requirement for associated subsidiary companies to pay a market rent. This will ￿ subject to review in future yeats. Twe and Fair OverrÉde The financial statements do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities {Accounts and Reports) Regulabons 2008 other than any requirement that the accounts give a 'true and fair, view ¥Yhi¢h is not a matter considered as part of an independent examination. Plans for future periods The Twstees will continue the works plarsned at Caisier Comrnunity Centre to improve the standard of the building to accommodate a variety of community groups and local oryansations and to offer a better experience to the Communty when using the Centre. Since our appointment in July 2025. we have continued our activity in supporting the local community we will continue to develop in accordance with our stated objectsves and specifically by v40rking wtth the other charitable organisations in what 15 a growing corntllunity. We have published 3 wÈbsitÈ www.taistÈrcommunitycenrre.org.uk aThl we arÈ actively seeking help to develop this 41ongside developtnent of service5 at C615ter Community Centre to ell5ure that the charity IT￿ts its cotrmittTFent5 to public benefit in a cost effective ané efficient way. The trustees, ￿port was approved by the board of trustees and signed ¢)n its behalf by.. Mr M A Creed Trustee Page 5 Caister Community ASs(￿atIOn Independent Examiner's Report to the Trustees of Caister Community Association For The Year Ended 31 January 2026 I report to the tN5tee5 on my exarninotion of the accounts of Cai#tr Comrnunity ￿$s￿atiOn (the Charftyl for the year ended 31 January 2026. Responslbllltles and Basls of Report the trustees of the Charity you are reSPDnsible for the preparation OF the accounts sn aCt0rdan￿ with the requlrements of the Cha￿tIeS Act 2011 rthe ACV). I report In respect of rny examination of the Charlty's accounts carrled out vnller sethan 145 of the 2011 Att and In carylng out my examlThatlon. I have followed the applicable Di￿0￿$ gNen by the Charity Commission tjnder sectlon 145{5}(bl of the Att. Intlependent Examlner's Statement I have completed my examination. I confirm that no rnaterial matter5 have come to my attention in itylnethty) wiu) the exzrnivation giving me **INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities
**7**
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**2026**
**Unrestricted**
**funds**
**£**
26,258
36,259
851|**2025**
**Total**
**funds**
**£**
14,362
37,923
853| |---|---|---| ||63,368|53,138| ||(61,984)|(75,817)| ||1,384|(22,679)| ||1,384
125,351|(22,679)
148,030| ||126,735|125,351| The notes on pages 10 to 16 form part of these financial statements. Page 7 ## **Caister Community Association Comparative Statement of Financial Activities For The Year Ended 31 January 2026** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities
**4**
Investments
**5**
**EXPENDITURE ON:**
Charitable activities
**7**
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**Unrestricted**
**funds**
**£**
14,362
37,923
853|**Restricted**
**funds**
**£**
-
-
-|**2025**
**Total**
**funds**
**£**
14,362
37,923
853| |---|---|---|---| ||53,138|-|53,138| ||(74,749)|(1,068)|(75,817)| ||(21,611)|(1,068)|(22,679)| ||(21,611)
146,962|(1,068)
1,068|(22,679)
148,030| ||125,351|-|125,351| The notes on pages 10 to 16 form part of these financial statements. Page 8 Caister Community Association statement of Financial Position As At 31 January 2026 2026 2025 ilnrestrictetl Restricted funds funds Total funds Total funds Notes FIXED ASSETS Tangible A55ets 14 51,227 51,227 53.818 51,227 51,227 53,818 CURRENT AssErs Debtor5 Cash at bank and In hand 15 13,253 67,6S3 13.253 67,653 2,354 80,248 80.906 80,906 82,602 Credltors: Amounts Falling Due Withln One Year 16 {5.398} {5,3981 111.0691 NET CURRENT ASSETS (LIABILITIES) 75.508 75,508 71,533 TOTAL ASSETS LESS CURRENT UABILrrIES 126.735 126,73S 125.351 126.735 126,735 125,351 FUNDS OF THE CHARrrY Unrestricted Funds 126,735 125,351 TOTAL FUNDS 17 126,735 125,351 On behalf of the LM)ard Mr M A Creed Trustee Date The notes on pages LO to 16 form part of these financial statements. Page 9 **Caister Community Association Notes to the Financial Statements For The Year Ended 31 January 2026** ## 1. **General Information** Caister Community Association is an unincorporated charity registered with the Charity Commission, registered charity number 280014. The principal address is Caister Community Centre, Beach Road, Caister-On-Sea, Norfolk, NR30 5ER. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. 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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. The charity is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Going Concern Disclosure** The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern. ## 2.3. **Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## 2.4. **Incoming Resources** 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. ## 2.5. **Resources Expended** 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. Page 10 ## **Caister Community Association Notes to the Financial Statements (continued) For The Year Ended 31 January 2026** ## 2.6. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Leasehold 60 years straight line Fixtures & Fittings 20% reducing balance IT Equipment 20% straight line ## **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). ## 2.7. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 2.8. **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. ## _**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. ## 2.9. **Critical accounting estimates and judgements** In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3. **Income from Donations and Legacies** Page 11 ## **Caister Community Association Notes to the Financial Statements (continued) For The Year Ended 31 January 2026** |Donations and gifts:
Gift Aid due from C.C.A Social Club Limited
Donations
4.
**Income from Charitable Activities**
Charitable Activity:
Room hire
Occupational License
Membership fees
5.
**Investment Income**
Bank interest receivable
6.
**Net Income/(Expenditure)**
The net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
7.
**Analysis of Expenditure**
**Activities**
**undertaken**
**directly**
(see note 8)
**£**
Charitable Activity
59,840|**2026**
**Unrestricted**
**funds**
**£**
26,012
246|**2025**
**Unrestricted**
**funds**
**£**
12,581
1,781| |---|---|---| ||26,258|14,362| ||**2026**
**Unrestricted**
**funds**
**£**
5,769
23,283
7,207|**2025**
**Unrestricted**
**funds**
**£**
7,181
25,020
5,722| ||36,259|37,923| ||**2026**
**Unrestricted**
**funds**
**£**
851|**2025**
**Unrestricted**
**funds**
**£**
853| ||**2026**
**£**
2,804|**2025**
**£**
3,068| ||**Support**
**costs**
(see note 9)
**£**
2,144|**2026**
**Total**
**£**
61,984| Page 12 ## **Caister Community Association Notes to the Financial Statements (continued) For The Year Ended 31 January 2026** |Charitable Activity
8.
**Direct Costs**
Employee costs:
Wages and salaries
General administration:
Repairs, renewals and maintenance
Insurance
Water and utilities
Cleaning
Telephone
Sponsorship and donations
License fees
Postage and stationery
Subscriptions
Depreciation:
Depreciation
Interest payable:
Bank charges
VAT Correction Interest Charges
Employee costs:
Wages and salaries
General administration:
Repairs, renewals and maintenance
Insurance
Water and utilities
Cleaning
Telephone
Sponsorship and donations
License fees
Postage and stationery|**Activities**
**undertaken**
**directly**
(see note 8)
**£**
72,790|**Support**
**costs**
(see note 9)
**£**
3,027|**2025**
**Total**
**£**
75,817
**2026**
**Charitable**
**Activity**
**£**
13,240
9,490
1,391
16,290
6,618
1,623
4,140
2,067
594
211
2,804
34
1,338
59,840
**2025**
**Charitable**
**Activity**
**£**
14,876
19,245
1,342
16,825
5,884
1,197
5,500
2,408
2,282
...CONTINUED| |---|---|---|---| ||||| Page 13 ## **Caister Community Association Notes to the Financial Statements (continued) For The Year Ended 31 January 2026** |Subscriptions
Depreciation:
Depreciation
9.
**Support Costs**
Governance costs:
Independent examiner's fees
Bookkeeping and VAT
Governance costs:
Independent examiner's fees
Bookkeeping and VAT
10.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
11.
**Staff Costs**
Staff costs were as follows:
Wages and salaries|**2026**
**£**
2,426
**2026**
**£**
13,240|163
3,068| |---|---|---| |||72,790| |||**2026**
**Charitable**
**Activity**
**£**
2,426
(282)| |||2,144| |||**2025**
**Charitable**
**Activity**
**£**
2,547
480| |||3,027| |||**2025**
**£**
2,547| |||**2025**
**£**
14,876| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. ## 12. **Average Number of Employees** Average number of employees during the year was: 2 (2025: 2) ## 13. **Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. Page 14 ## **Caister Community Association Notes to the Financial Statements (continued) For The Year Ended 31 January 2026** ## 14. **Tangible Assets** ## **Land & Property** |**Cost**
As at 1 February 2025
Additions
As at 31 January 2026
**Depreciation**
As at 1 February 2025
Provided during the period
As at 31 January 2026
**Net Book Value**
As at 31 January 2026
As at 1 February 2025|**Leasehold**
**£**
75,000
-|**Fixtures &**
**Fittings**
**£**
100,238
-|**IT**
**Equipment**
**£**
899
213|**Total**
**£**
176,137
213| |---|---|---|---|---| ||75,000|100,238|1,112|176,350| ||28,750
1,250|93,449
1,357|120
197|122,319
2,804| ||30,000|94,806|317|125,123| ||45,000|5,432|795|51,227| ||46,250|6,789|779|53,818| In 2003 the Association purchased a lease of 60 years on the premises owned by Caister Parish Council. This lease has 38 years remaining. 15. **Debtors** |**Due within one year**
Prepayments and accrued income
Amounts owed from C.C.A Social Club Ltd
VAT
6.
**Creditors: Amounts Falling Due Within One Year**
VAT
Amounts owed to C.C.A Social Club Ltd
Accruals|**2026**
**£**
1,163
12,090
-
13,253
**2026**
**£**
2,973
-
2,425
5,398|**2025**
**£**
1,104
-
1,250| |---|---|---| |||2,354| |||**2025**
**£**
-
8,524
2,545| |||11,069| 16. **Creditors: Amounts Falling Due Within One Year** Page 15 ## **Caister Community Association Notes to the Financial Statements (continued) For The Year Ended 31 January 2026** ## 17. **Movement in Funds** |**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Norfolk County Foundation - Hot Spot Grant
**Total funds**|**As at 1**
**February**
**2025**
**£**
125,351|**Income**
**£**
63,368|**Expenditure**
**£**
(61,984)|**As at 31**
**January**
**2026**
**£**
126,735| |---|---|---|---|---| ||125,351|63,368|(61,984)|126,735| ||**As at 1**
**February**
**2024**
**£**
146,962
1,068|**Income**
**£**
53,138
-|**Expenditure**
**£**
(74,749)
(1,068)|**As at 31**
**January**
**2025**
**£**
125,351
-| ||148,030|53,138|(75,817)|125,351| ## 18. **Transactions with Trustees** None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. ## 19. **Related Party Disclosures** The Charity is associated with the C.C.A Social Club Limited, whereby the Social Club, under a covenant, makes a donation to the Charity of an annual sum equivalent to the distributable profits of the Social Club's business under the Gift Aid Scheme. The amount due under the Gift Aid Scheme for this year is £26,012 (2025: £12,581). The expenses incurred by the Social Club which were recharged to the charity during the year were £23,791 (2025: £21,106). The expenses incurred by the Charity which were recharged to the Social Club during the year were NIL (2025: NIL). At the year end, C.C.A Social Club Limited owed £12,090 to the Association (2025: the Association owed £8,525 to the C.C.A Social Club Limited). Page 16 ## **Caister Community Association Detailed Statement of Financial Activities For The Year Ended 31 January 2026** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Gift Aid due from C.C.A Social Club Limited
Donations
**Charitable Activities:**
**Charitable Activity**
Room hire
Occupational License
Membership fees
**Investments**
Interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Charitable Activity**
Wages and salaries
Repairs, renewals and maintenance
Insurance
Water and utilities
Cleaning
Telephone
Sponsorship and donations
License fees
Postage and stationery
Subscriptions
Depreciation
Bank charges
VAT Correction Interest Charges
Independent examiner's fees
Bookkeeping and VAT
**NET INCOME/(EXPENDITURE)**|**2026**
**Total**
**funds**
**£**
26,012
246|**2025**
**Total**
**funds**
**£**
12,581
1,781| |---|---|---| ||26,258
5,769
23,283
7,207|14,362
7,181
25,020
5,722| ||36,259
851|37,923
853| ||851|853| ||63,368
(13,240)
(9,490)
(1,391)
(16,290)
(6,618)
(1,623)
(4,140)
(2,067)
(594)
(211)
(2,804)
(34)
(1,338)
(2,426)
282|53,138
(14,876)
(19,245)
(1,342)
(16,825)
(5,884)
(1,197)
(5,500)
(2,408)
(2,282)
(163)
(3,068)
-
-
(2,547)
(480)| ||(61,984)|(75,817)| ||(61,984)|(75,817)| ||1,384|(22,679)| Page 17