Charity Number 300991
Barton Acorn Youth, Community and Sports Centre
Financial Statements For the year ended 31 March 2025
Barton Acorn Youth, Community and Sports Centre
For the Year Ended 31 March 2025
| Contents | |
|---|---|
| Page | |
| Charity Information | 1 |
| Trustee's Report | 2 |
| Independent Examiners Report | 3 |
| Receipts and Payments Account | 4 |
| Statement of Assets and Liabilities | 5 |
| Notes to the Accounts | 6-7 |
Barton Acorn Youth, Community and Sports Centre Charity Information For the Year Ended 31 March 2025
Trustees
Mr D Rich Appointed 10 September 2025 Mrs C Barge Appointed 10 September 2025 Mr M Fox Appointed 4 July 2025
Registered Charity number
300991
Principal address
Lummaton Cross Torquay Devon TQ2 8ET
Independent examiner
Accounting 4 Everything SW Limited 13 Hyde Road Paignton Devon TQ4 5BW
Bankers
HSBC Bank PLC 4 The Strand Torquay Devon TQ1 2AB
Page 1
Barton Acorn Youth, Community and Sports Centre Report of the Trustees For the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' 2015.
Structure, Governance and Management
Governing document
The charity is controlled by its governing document, a deed of trust on 24 October 1962 (as subsequently amended), and constitutes an unincorporated charity.
A Management Committee consisting of 3 honorary officers, between 5 and 10 ordinary members, one selected member from Torbay Council and one representative from Torbay Youth Service is responsible for administering and managing the charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Objectives and Activities
Objectives and aims
The charity's objective is to provide educational, social and sporting facilities to the community and especially young people in order to develop their physical, mental and spiritual capabilities so that they may grow to full maturity as individuals and memebts of society and that their conditions may be improved.
The focus of the charity's activities continue to be providing a space for the youth and other members of the community to run workshops, events and participate in sporting activities.
The charity's objectives and funding do limit the activities of the Barton Acorn Youth, Community and Sports Centre in the Torquay area. The number of people helped by the charity and who use the facilities provided, is estimated at 6,000. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake,
Financial Review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level which allows for any shortfalls in future funding. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities, while consideration is give to ways in which additional funds may be raised.
There are no restrictions on the charity's power to invest. The charity's investment policy is to invest surplus funds in liquid, or near liquid, assets with a low risk. The trusteess are satisified with the return on these investments.
Report Approval
Approved by order of the board of trustees on ................................... and signed on its behalf by:
.............................................
Page 2
Barton Acorn Youth, Community and Sports Centre Independent Examiners Report For the Year Ended 31 March 2025
I report on the accounts of the charity (number 306633) for the year ended 31 March 2025, which are set out on the following pages.
Respective responsibities of trustees and examiner
The charity's trustees are reponsible 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 Charity Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Act;
-
to follow procedures laid down in the General Directions given by the Charity Commission;
-
to state whether particular matters have come to my attention.
Basis of independent examiners statement
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity 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 statement
In connection with my examination, no matter has come to my attention
1 ) which gives me reasonable cause to believe that in any material respect the requirements:
- a) to keep accounting records in accordance with section 130 of the Charities Act; and
b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met. Or
2 ) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
............................................. Date 12-Jan-26
Accounting 4 Everything SW Limited
13 Hyde Road Paignton Devon TQ4 5BW
Page 3
Barton Acorn Youth, Community and Sports Centre Revenue Account
For the Year Ended 31 March 2025
| Income Grants Donations Activities for Generating Funds Payments Direct Costs for Generating Funds Youth Activities Staff Costs Rent Rates and Water Insurance Heat and Light Repairs and Maintenance Cleaning Training Costs Telephone Consulting Independent Examiners Fees Licences Advertising Bank and Card Charges IT, Printing and Stationery Costs Sundry Expenses Depreciation Asset and Investment Purchases Equipment Total Payments Surplus/(Deficit) Transfer between funds NET INCOME LESS EXPENDITURE |
Unrestricted Restricted Total Total fund funds funds funds 2024 £ £ £ £ 14,741 47,897 62,638 1,100 1,229 - 1,229 4,995 96,999 - 96,999 111,543 112,970 47,897 160,866 117,638 10,494 10,494 9,332 1,953 10,138 12,091 - 71,714 13,446 85,160 79,247 2,470) ( 2,700 230 360 2,348 2,348 2,317 8,033 8,033 7,246 14,529 14,529 19,892 8,559 8,559 16,536 3,713 3,713 3,104 740 810 1,550 207 1,613 1,613 1,973 14,137 14,137 48 1,082 1,082 558 1,678 1,500 3,178 995 18 18 - 1,377 1,377 1,226 2,201 8,813 11,014 2,611 5,361 5,361 2,136 5,603 5,603 6,229 138,544 51,544 190,088 154,017 345 7,874 8,219 - 138,888 59,419 198,307 154,017 25,919) ( 11,522) ( 37,441) ( 36,379) ( 4,650 4,650) ( - - 21,269) ( 16,172) ( 37,441) ( 36,379) ( |
|---|---|
Page 4
Barton Acorn Youth, Community and Sports Centre Statement of Assets and Liabilities For the Year Ended 31 March 2025
| Fixed Assets Tangible Assets Current Assets Trade debtors Cash Funds Current account Deposit account Liabilities Trade creditors Taxes and social security Accruals Loan Assets less Liabilities Capital Account Income funds brought forward Excess for the year NET ASSETS |
Unrestricted Restricted Total Total fund funds funds funds 2024 £ £ £ £ 38,368 38,368 43,971 5,673 5,673 5,649 24,237 24,237 31,890 18,929 7,177) ( 11,752 24,995 43,166 7,177) ( 35,989 56,885 7,445 7,445 3,082 2,886 2,886 6,206 - - 77 10,000 10,000 - 20,331 - 20,331 9,365 66,875 7,177) ( 59,698 97,139 88,144 8,995 97,139 133,518 21,269) ( 16,172) ( 37,441) ( 36,379) ( 66,875 7,177) ( 59,698 97,139 |
|---|---|
Signed .............................................Clare L Barge Trustee Date: 17/01/2026
Signed ............................................. Trustee 23/01/26 Date:
Page 5
Barton Acorn Youth, Community and Sports Centre Notes to the Accounts For the Year Ended 31 March 2025
1.1) Accounting Policies
The accounts have been prepared in accordance with the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' 2015. and comply with the accounting requirements of the Charities Act 2011.
1.2) Incoming Resources
Income from the sale of goods and services derived from charitable activities and own produce is included in incoming resources in the period in which the charity is entitled to the receipt.
Income from donations and grants, including capital grants is included in incoming resources when these are receivable, except as follows:-
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until those conditions are met.
1.3) Fixed Assets
Tangible fixed assets, other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Leasehold Property Straight line basis over the period of the lease (expires 2064) Fixtures, Fittings and Equipment 25% reducing basis
2)
Number of employees
The average monthly number of employees during the year were:
| Centre Manager Centre Assistant Youth Workers Play Workers |
2025 2024 1 1 3 3 2 2 0 0 |
|---|---|
| 6 6 |
None of the trustees (or any persons connected with them) received any remuneration during the year, and none were reimbursed any costs incurred on the charity's behalf.
There were no employees whose annyal remuneration was £60,000 or more.
Page 6
Barton Acorn Youth, Community and Sports Centre Notes to the Accounts For the Year Ended 31 March 2025
3) Fixed Assets
| Cost Additions 4) Movement in Funds Unrestricted funds General fund Restricted funds YIF Peoples Health Trust Torbay Council Stagecoach Group Hope Foundation Net Book Value At 31 March 2025 At 31 March 2024 At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 At 31 March 2025 Charge for year |
Leasehold Property £ 103,954 |
Fixtures, Fittings & Equipment £ 57,824 - 57,824 50,174 1,913 52,086 5,738 7,651 At 31 March Received 2024 in year 88,144 112,970 |
Total £ 161,778 - 161,778 117,807 5,603 123,410 38,368 43,971 Released Spent At 31 March in year in year 2025 4,650 138,888) ( 66,875 |
|---|---|---|---|
| 103,954 67,634 3,690 |
|||
| 71,324 32,630 |
|||
| 36,320 | |||
| 88,144 112,970 - 47,897 3,657 4,453 785 100 |
4,650 138,888) ( 66,875 4,650) ( 59,419) ( 16,172) ( 3,657 4,453 785 100 |
||
| 8,995 47,897 |
4,650) ( 59,419) ( 7,177) ( |
||
| 97,139 160,866 |
- 198,307) ( 59,698 |
Page 7