Chanty Number, 510287 CENTRAL COMMUNrrY¢ENTRE ASSOCIATION TRUSTEESt REPORT AND FINANCIAL STATEMENTS Period ended 31 December2024 Phoenlx Accountancy and Buslness Consultancy Limited
CENTRAL COMMUNrtY CENTRE ASSOCIATION Charity Number., 510287 Contents to the Flnanclal Stat6ments Forthe perlod endod 31 De¢ember2024 Page Report of th.e Board of Trustees Independent Examiners Report Statement of Finan cial Activities Balance Sheet Notes to the Flnancial Statements
CENTRAL CODAMUNITY CENTRE ASSOCIATION Charity Number; 510287 TRUSTEES, REPORT The Trustees present theirannual reporttogetherwith the flnanclal statements forlh6 year to 31 DeMber2O24, The financial statements comply with Ihe Charities Act 2011, the Constitution, and Accounting and Reporting by Charities: Statement of Recommended Practlce appllcable b chari.ties preparing their accounts in accordance wlth tre Financial Reporting Standard applicable in the U.K and Republio of Ireland (FRS 102) (8ffectiv8 1 January 2019>. REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARrrY, trs TRUSTEES AND ADVISERS Charlty name: entral Community Centre Association Reglstsred charity number: 510287 structure: Unlncorporatod Charity Prlnclpal address: 26 Llndum Street Scunthorpe North Li.ncolnshlre DN156QU Trustees: At the date of this report the trustses were: Mr Daryl Southern Ghalr Mrs Barbara Hame Resigned Mr Frank Hame Resigned Mr Nehal Hyder Resigned Mr Dav Oldfleld Mr Mohammed Hoque Mr Mashook Ali E¥unn9 the year therft w¢ro no ¢hang08 to th8 trustse Bankors: Barclays Bank plc 1-5 King Edward Street HU13RL Beverley Bu ildlng Society 57 Mart(et Place Beverley Eastyorkshlre HU178AA
CENTRAL COMMUNITY CENTRE ASSOCIATION TRUSTEES, REPORT (continued) Charity Number: 510287 Independent examlner. Rebecca Triffitt MAAT Phoenix AccountanGy and Buslness Consultancy Ltd 44 Robert Street Scunthorpe North Lincolnshire DN15 6NG STRUCTURE, GOVERNANCE AND MANAGEMENT Govéming document Central Community cent Association are a registered charlty, number 510287 and is therefore regulated by the Charlty Commission. The charity is an unincorporated association governed by 'its Constitution which was adopted on the 27thJanLRry 1975 and amended on 26tPt February 1981 and 4th June 1996. Govaming body The responsibility to ensure appropriate governance and man agement of the charity is vested In the Trustses. Appointment of T rustees The appoinknent of trustees i.s in accordanc& wlth the Constitutitsn. The Constitution states th at there must be at least 4 chanty trustees and the maximum number of charity trustees ss 14. There is also provtsion for an exwofficio truste8, th e Ch air of Swan lan d Village Associalc and a nominatad trustee from Swanland Parish Council. OBJECTIVES AND ACTIVITIES Objgcts The objett of the charity is. "to promote the benefitof the In.habitants of Scu nthorpe and Ihe ngighbouthood assocladng them together in a common effort to provlde facilities in the Interests of social welfare, for recreation and leisure time activities with the objèctive of improving the conditionsof Sifefor said Inhabitants" Public benefit The Trustees Gonfirm that they h.ave complied with the duty, contained in Section 4 of the Charities Act 2011. to havo due regard to Ihe guidance on public benefit issued by the Charity Commlssion. The charitable purpose of th6 charity within the meaning of the act Is contalned within its objects statsd above.
CENTRAL COMMUNITY CENTRE ASSOCIATION Charity Number: 510287 TRUSTEES, REPORT (continued) ACHIEVEMENTS AND PERFORMANCE Review ofthe financwl perlod The Centre has contlnued to ralse funds to support its irnprovements. All of our, Bingo, Dancing, Art and Luncheon dub will go forward continuing to provlde a place for people to come together socially. We have had new members in most groups. The canteen has continued to serrfe OLr community high quality meals at a low cost with posltive feedback from our CLtstomers. The centre has alsa played host tao many other organisatlons throughout the year. As we are at the heart of the community, we are unlquely placed for otheJ organlsations to Use for thelr activities. Our centre Is also ed for weekly meetlngs by Zumba, Fitness, Martial Arts, Trainlng provlders, slngers and SL4)POrt groups. We will contlnLE to monitor the increasing cost of livl.ng affetting the public and small charities like our own, Rislng utility CC)Sts have had a negative Impact on the services we provlde. Cost of over £10,000 per month for utilities have badly affected th e ntre. We were ILKky to re1ve a Cost-of-LivTng grant to support these a)sts. Financial regulations The financial statements have been prepared in accotrlancewith the accou ntlng policiesset outon page 9 and10 and complywith the constitution and applicableaccountingstandards. Flnanclal results Total Income was £140,867. Mostty from room rent £42,228, canteen Income £49,098 & Grant Income £26,071. Total expenditure was £170,178. Mostly from staff costs £60,308, Heat & Light£65,196 & Canteen direct costs £21.847. The deficit for tha period was £29,311 Pollcy on reserves The trusteas will continue to ensure that savings are kept covering the redundancy costs and running of the centre ShOd they have to do. The charity had to dlp into their reserves to cover the Increase In utÉlity costs.
CENTRAL COMMUNITh CENTRE ASSOCIATION Chatity Number: 510287 TRUSTEES, REPORT {¢ontlnued) Investment Pollcy Aside from building up a prudent amoLnt In reserves eath year most of the charity's funds are to be spent In the short term so there. are few funds for long term Investment. A revlew of Investment policies is undertaken at the end of each financial year. FUTURE PLANS The management committee will continue to malntain the hall to a very high standard, making it an attraGtivp and well usèd asset to residents of the vlllage and beyond. As a management commiltee we are planning to work closely with other local groups and organisations to Gollabo)3te on activities and projects wh ich will be of a benefit to the residents of Scunthorpe. Trustees will ¢onlAnue to ensure the future of the hall by working In parknership wlth our long and sh ort-term hirers as well as seeking new hirers to increasg room use. Additionally, ttie Trustees wlll apply for grantfundin g to ty and fund developmÈnt of the major items in the hall. TRUSTEES, RESPONSIBILITY FOR THE ACCOUNTS Th8 law applicable to charities in England and Wales requlres the Trustees to prepare statements of accountfor each financial yearwhlch glve a true and falrvlaw OF tre State of affairs of the Charity and of Its Incoming resources and application of resources for that period. In preparlng those financlal statements, the Trustees are required to.. salect suitab16 accounting policies and apply them conststently- maka judgements and e5b'matesthat are reasonable and prudent., pr&parg the financial statements in accordance with the methods and princlpl8S Sgt out in th8 Stat8ment of R6comm8nded Praclce, Accounting and Reporting by Charities. and to state whether or not the accounts have bean prepared in accordance witr that ststement and applicable acGOU nting standards" prepare thefinantyia15tatsmer]ts on the golng concern ba818 u.nless Èlls Inapproprtate to presume that th.e chan.ty wlll Gontinue in operation. The Trustees are responsible fDr keeping properaccounting records which are Sufficientto show and explain the ¢harity's.transactions and to disclose with reasonabl8 accuracy at any tlme the financial posillon of the Char'ity, and to enable them to ensure that any statenients ofaccountcomplywlth kne requirementsofthe Charity (Accounts and Reports) Regulations 2008. They are also SponSIble for safeguarding the assets of the Charity and hentsfor taking reasonable steps forthe prevention and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf by: Daryl Southern ChairpeN>n f t)éL6M6(1 loz<
CENTRAL COMMUNITY CENTRE ASSOCIATION Charity Number: 510287 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CENTRAL COMMUNITY CENTRE ASSOCIATION I report on the accounts of Central Community Centre Association for the period ended 31 December 2024 whiGh are set ouf on pages 7 to15. Respectlve responsibilities of trustees and oxamlner The charity's trustees are responsible for the preparation of the accounts. The charity's trust88s on.sid.er that an audit is not required for this year under $8Ction 144 of the Charities Act 2011 (the Charities Act) and that an independent examinatton Is needed. It Is my responsibility to: examlne the acGounts under section 145 of the Charlb'es Act. to f ollaw the procedures laid down in the general Directlons given by the Charity Commission under section 145 (5)(b) of the Charities Act; and to state whether particular matters have come to my attention. Basls of independent examlner'8 report My exarninats.on was carried out In accordance with the General Directions glven by the Charily Commissioners. An examination irlcludes a review of the accounting records kept by thé Charity and a comparison of the accounts presented with those r8cords. It also includes CDnsld8ration cl any unusual items or disclosur&s In the accounts and Seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provid6 all the 8vid6nce that would be required in an audit, and consequently. no opinion F8 given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent oxamlner's statemant I have completed my examinatlon. I confirm that no material matters hav6 come to my attènlion in connection wtth the exarninatiorE which gives me cause to believe that in: any material respect: the accounting records werè not kept in accordanGe with secb'on 130 of the Charities Attt,. or the accounts did not accord with the accounb'ng e0rd4 or the accaunts did not comply with the appllcabl8 requirements concerning the form and content of accounts s&t out in th& Charthes (Accounts and Reports) Regulations 2008 othar than any requlromant that tho accountg 9lvo a trua and falrf vi¢w whi£h l& n.ot a n)atter considered as part of an Independent examination. I have no ooncerns and hava come acrass no other matters in connection with the examination to which atter¥tion should b8 drawn in this report in order to enable a woper understanding of the accounts to be rea¢he(L Rebecca Trifftt NMT Phoenix Accountancy and Buslness Consultancy Limlted 4-6 Robert Street Scunthorpe North Llncolnshire DN15 6NG 70-01 Dat8. 10 |12{J)
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CENTRAL COMMUNITY CENTRE ASSOCIATION Charlty Number. 510287 BALANCE SHEET at 31 December 2024 Notes 2024 2023 FIXED ASSETS Tangible assets 39,056 45,949 CURRENT ASSETS Stock Debtors and prepayments Bank balances,, cunt Account Savings Accou nt Pety Cash 750 5,615 750 7,703 6,124 3,635 1,831 2,985 30,982 1,555 17,955 43,975 CREDITORS: amounts falling due wlthln one year 10 4,378 7,980 NET CURRENT ASSETS 52,633 81,944 FUNDS General funds Ragtrictod fu nd£ 11 52,633 81,944 11 The notes on pag&s 9 to 15 fom7 an integral part of these accounts These financial statements were approved by the commlttee and 51gned on its behalf by; Daryl Southern Chairperson Date:
CENTrAL COMMUNITh CENTRE ASSOCIATION Charity Numbar: 510287 NOTES TO THE FINANCIAL STATEMENTS Forthe perlod ending 31 December 2024 ACCOUNTING POLICIES Basis of preparation The financial statsments have been prepared in accordance with Accountlng and Reporting by Charitles: Statement of Recommended Practice applicable t'o charitl&s preparing th eir accounts irn accordance wlth tho Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS102) (effectlV6 1 $1 Janu ary 2019)- (Charities SORP (FRS102)). the financlal reposting standard applicable in the UK and Republic of Ireland (FRS102} and the Charities Act 2011, Central Commun ity Centre Association meets the definition of a public benefit entlty undèr FRS102. Assets and liabilities ats inits'ally recognised at h Iston'cal cost ortransaction value unless otherwise stated in the relevant accounting policy note(s). Going concern The trustees consider th e chan'ty to be a golng concern and the accounts have been prepared on this basis, Incorne Income is recognised when. the charlty has entitlementto the funds, any performance conditions attached to th6 item(s) of income have b8en met, it Is probable that the income will be received ar7d the am.ount can be measurad reliably Gifts in kind The charlty receives the b@nefit of WO Carried out by volunteers. Interest recsivable Interest on funds held. on deposit is inclLided when receivable and the amou nt can be measured reliably by the charity, this Is nomally u pon natlfication of the interest paid or payable by the ban Fund accounting RestrECted funds are funds which are to be used in accordance wlth speclfic restrictians Emposed by donors. Restricted fu nds are ac¢ou ntad for separately to each other and to Ihe core funding of the Charlty. General fu nds ara unrestricted funds which are available foruse at the discretion of the trustees in the fu rtheran of the general objectives of the charity and which have not been designated for other purposes
CENTRAL COMMUNITY CENTRE ASSOCIATION Charity Number: 510287 NOTES TO THE FINANCIAL STATEMENTS Forthe period endlng 31 Decambor2024 Expendlture and irracovarable VAT Expenditure is recognised On there is a legal or constructive obligation to make a payment to a third paty, It is probablÈ that Settlement will be required and the amountof the obllgation can be measured reliably. Expenditure Is classified under the following activity headings: Ct)sts of raislng funds comprise the costs of trading. Expandltu re on charfjtable activlties Irrecoverable VAT is charged as a cost against th e activity for wh ich Ih e expenditu r6 was incurred Tanglble fixad assets and depreciation Tan gible fixgd ass8ts are stated at cost less depreciation. DePC[atIOn Is provided at rates calculated to wrlte off th e cost les8 estimated residu al value of each asset over its expected useful life, as follows: Building Improvements Office Equipment 150/0 redu.dng balance basls Stocks 15 /0 reduclng balanc8 basis These are* valued at the lower of cost or market vatue, Debtors Trade and other debtors are recognised at the setllement amount due after any trad6 discount offered. Pr6paym6nts are valued at tha amount prepaid net of any trado d.iscounts due. Cash at bankand In hand Cash atbank and cash In hand Includes cash and shorttsrm highly liquid Invgstments with a short matu n'ty of three months or lass from tha data of cquisition or opening of the deposit or simllar account. Credgtors and provisions Creditors and provisions are recognlsed where the charity has a present obligation resulting from a past event that wlll probably result in the transfer of funds to a thlrd party and the amount du& to settte th& obligation can be measured or estimated reliably. credl.tors and provisions are nomally recogni58d at their settIement amount after allowing for any trade dlscounts due. Taxataon In accordan with Paragraph l of Schedule 6 Finance Act 2010, the Charity is a char'lty fortax purposes and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to wh ich it relates. io
CENTRAL COMMUNITY CENTRE ASSOCIATION Chan'ty Number. 510287 NOTES TO THE FINANCIAL STATEMENTS For the perlod endlng 31 December 2024 2 INCOME FROM CHARITABLE ACTIVITIES General Restrlcted Funds Funds 2024 2024 Total General Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Room rants Mf4mbership Misc Income 42,228 224 203 42,228 224 203 54,103 194 2,998 54.103 194 2,996 Se¢tion Income 20,627 11,650 11,650 3 INCOME FROM OTHER TRADING ACTivrriES General Restrlc Funds Funds. 2024 2024 Totsl Funds 2024 General Restrlcted Funds Funds 2023 2023 To Funds 2023 Can,teen Income 49,098 61,327 61,327 4 INVESTMENT INCOME General Resfvcted Funds Funds 2024 2024 Total General RestrtGted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Inter8St received 188 279 DONATIONS AND GRANT INCOME General Restrlcted Funds Funds 2024 2024 Tolal General Restrlcted Funds Funds Funds 2024 2023 2023 rotsl Funds 2023 General Donation Utilities Grants Total 2,228 2,228 5,262 5,262 26,071 26,071 1,500 44,025 45,525
CENTRAL COMMUNifi CENTRE ASSOCIATION Charity Number: 510287 NOTES TO THE FINANCIAL STATEMENTS Forthe period ending 31 December2024 5 EXPENDITURE ON CHARITABLE ACTIVITIES General Restslcted Funds Funds 2024 2024 Total Funds 2024 Géneral Restrlcted Tolal Funds Funds Funds 2023 2023 2023 Staff costs Insurance and water Heattng and lighting Repairs and ren&wals Cleanlng& Waste 57,038 4,550 3,270 60,308 76.318 4,550 4,750 81,068 3,321 42,696 22,500 65,196 11,098 38,775 49,873 390 390 2.639 2.639 3,287 3,287 2,402 2,.102 660 Independent Examiner Travel Expenses Legal and professlonal fees and Iicences Other overhead costs 660 660 660 2,144 301 2,445 1,430 500 1,004 1,004 1,353 1,353 3,599 3,599 1,809 1,809 6,892 De?r8ciatlon 6,892 8,109 8,109 122260 148.331 108 839 44 025 152 864 COSTS OF FUNDRAISING General Restrlcted Funds Funds 2024 2Q24 Toéal General Restricted Total Funds Funds Funds Funds 2024 2023 2023 2023 Canteen dir6Ct costs 21,847 21,847 30,819 30,819 12
CENTRAL COMMUNITY CENTRE ASSOCIATION chari.ty Number. 510287 NOTES ON THE FINANCIAL STATEMENTS Forthe period ending 31 December2024 STAFF COSTS AND TRUSTEES, REMUNERATION 2024 2023 Salaries Emplc>yers' national insurance Payroll tees 59,011 1,297 81,068 60,308 81,068 The average weakly n umber of employees was 6 (2023 - 9) During the year there wera no payments or relmbursements of out of pock6t expenses made to trustees or to th ird party for expenses incurred by trustees. FIXED ASSETS Land Fumlture And and Bulldings equipment Cost At 1 January2024 Addltions Disposals Total 126,783 137,601 At 31 Da¢ember 2024 126,783 137 601 Depreclatlon At 1 January2024 Charged for the pertod 85,204 6,448 656 91,652 At 31 December2024 Netbookvalue At 31 December 2024 35,342 39,056 At 31 December2Q23 DEBTORS Debtors and prepayments Less. provision for dou btFul debts 2024 5,615 2023 7,703 7,703
CENTRAL COMMUNITY CENTRE ASSOCIATION Charlty Number: 510287 NOTES ON THE FINANCIAL STATEMENTS Forthe period endlng 31 December 2024 10. CREDITORS 2024 2023 Trade Creditors Accru als Payroll creditor 4,378 7,980 11. FUNDS January Incoming Outgoing Transfer Decemb8r 2024 resources resources Balween 20247 funds General Fund Total unrastricted funds 114796 144107 81,944 114,796 (144,1.07) 52,633 Restricted Funds National Lottery Grant 26,071 (26,071) Tofal restrlcted funds (26.071 J Total funds 140,867 170178 National Lottery Grant Restrlcted funding received from Natlonal Lottery to fLJnd utilities costs, volunteer costs and salary costs.
CENTRAL COMMUNITY CENTRE ASSOCIATION Charlty Nu mber: 510287 NOTES ON THE FINANCIAL STATEMENTS For the perlod ending 31 December 2024 12. Related Party Transactions Du ring the financial period the Charity had no related party transactions with its Trustees. 13. Golng Concem The charity generates the majon'ty of its income from renting out tha facilities and therefore the trustees considerthe chart.ty to be a going concern. 15