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