Charity number: $10300 Linthorpe Community Associalion Trustees, report and finaneial stst¢ments for the year ended 31 July 2025 CHIPCHASE MANNERS Chartered Ac¢ountants 384 Linthorpe Road Middlesbrough TS5 6HA
Linthorp¢ Community Assoeiation Contents PAge TTusiees report Independent examiners, report Statement of financial activities Elalance sheet Notes to the financial statements 8-12
Linthorpe Community Association Report of Ihe trustees The members of the General Committee, who are trustees for the purpose of the charity law, have pleasure in presenting iheir report together wirh the financial ststements of the charzty for the year ended 31 July 2025. Reference and administralive inforniation Status The Linthorpe Community Ass0¢iation is an unincorporated charity. constituted under a irust deed and registered with the Charity Commission under ¢harity numbor 510300. Charity number 510300 Business address 468 Linthotye Road Middlesbrough TS5 6HA Regislered offtee 468 linihorpe Road Msddlesbrough TS6 6HX Trnstees M O'Brien B Degol L Brown B %mith l Mawso J R Clark M Lowes J Clark H A S 14ameed (Chair} (Resigned} (Chairl (Appointed 20 February 20?5) (Treasurer) (Resigiftedl (Secretary) {Appoinied 20 February 2025) {Appoinied 20 February ?025) (Appoinied 20 February ?025) (Appoinied 20 FebTuary 20251 {ApKy)inied 20 FebTuary 2025) Secretsry B Smith Accountants Chipchase Manners 384 1.inthorpe Road Middlesbrough TS5 6HA BAnkers Yorkshire Bank pl¢ Centrnl 7 Linthorpe Road MiddlesbTough TSI IRF Page I
Linthorpe Community Association Report of the trustees for the year ¢nd¢d 31 July 2025 Stru¢turei governance alld management tioy8rning dociimenl The Linihorpe Community AsstKiatioll is an unincorpornted charity, ¢onstitut¢d urtder a trust deed and registered M'ith the Charity Commission under charity number 510300. tiov¥rn£ng body andorganOI£Q1 manugemeKI The policy and general management of the affairs of lh¢ Association are ¢ontroll¢d by a General Committee. If vacancies occur among ihe honorary offi¢¢rs of the Association or its own members, the GeneTal Commitiee has the power to fill these posts from amongst itg members and those of the A$SlatIOn. The Generdl Committee meets noi less than 5jX time5 per year. In addition, the General ComTnittee Fnay c(kopi further members, who shall meTnbers of the Association, provided that tlie number of co-opted members shall not exceed one third of the total membership of the Committee. The Generdl Committee also has the power to appoint such Committees as It may from time io time deterniine, and may determine theii. power and tem)s of reference. Memkrs of the G¢neral Committee are trustees for the pury)05¢ of ¢harity law. Details of those memb¢rs of th¢ (Feneral CommitÈee who served during the year are included at pag¢ l. Tru.8iee IrÉ7ining New trustees 41Fe inducted into the working environment of the charity, and also of the organisation xs a registered charity. including twstees, policy and procedures. Ri.¥k moKogL?meiil -rhe tru5t¢e5 2nd members ol. the General Comrnie have examined the major sirdtegic, business and operational risks which the charity could b¢ expoged EO. and have esrablished systems to m(Trniior and control any such risk5 to mitigale ally impact that they may have on ihe charity. Objectives gnd activities for the publKc benellt Th¢ tslee$ confirm thai they have referred t¢) the guidance contained in the Charity Commission'5 gentr31 guidance on public benefit when Teviewing the ¢harity'5 aims and objectives. The objgclii'u ofthe C"hai'il)' The objecis of the Linthorp¢ Coininunity" As5uciation are twofold. Firstly, to promote the benefit of ihe inhabitants of Linthorpe and neighbourhood by associating the Local Authorities. volunthry organisations and inhabitants in a common effort to advan¢e education dnd to provided fa¢iliiies in the interest5 of social welfare for recreation and leisure time occupaiion wirh the objecis of irnprovitsg the conditions of life for th¢ said illhabitants. Secondly. io establish or ÉQ Secure the estdblishmenf of a Communiiy Centre and to maintain and manage, or to C04)perate with any local sialuiory authority in the maintenance and management of such a Centre for activities promoted by the Association and its constituent bodies in funherance of the abov¢ objects. Page 2
Linthorpe Commullity Association Report of the trustees for the year ended 31 July 2025 Achievements and performance ChLyiipgrson's reporl The charity'5 polici¢s in the pursuit of ils objectives have not changed during the year. The General Committee considers Ehe 3Ctivities of ihe charity during the year to be satisfactory. The Linthorpe ComEnunity Association continued to run the Linihorpe Community Cenire through its volunt¢ers. thus providing a place for variou5 woups io hold their meeting5. The Association also continued to operate regular coffee mornings and other fundraising events in order to contribute funds for the tsenerdl running of the building. Other fndIng included rental fees for the use of ihe Communkty Centre by user groups, and from ihe availability of the hall for hire for private parti¢s. Financial review RL'JuliJ.for (heyefjr The Charity continues to be reliamt on the local community utilising the fa¢ilttie5 of the Linthorpe Comrnunity Associatson. I'he Charity is pleased to report that the hire of the community ¢etJtre has once again resulted in t surplus this year with charitable incoming resources during the year ¢xceeding charitable resourc¢5 expended for the year by £4,132. Res£rv*.f policy The charity has established a reserves poli¢y whereby the unrestricted ServeS held by the charity should be sufficieni io enable the charity to fvnd between 6 and 9 monihs of re50ur¢¢s expended. At thi5 le¥¢l, the management committee feel that they would able to conisnue the current activities of the charity in the event of a significant drop in its income. This 6 to 9 month period would provide tl)e charity with the necessary lime to seek and develop new streams of inci)me. In ihe unl&kely event thai the Lommuniiy Centre could noi function on a voluntary basis through the Linthorpe Community Association, Ilie building would revert to the control of Middlesbrough Borough Coun¢il. The Linihorpe Comtnunity Associdtion ¢urr¢ntly ha5 general reseryes of £16.611 which would cov¢r 8 months of nomial operational costs. li is hoped thai aciiviiy levels wid use of Ihe Community hall should Continue. The trustees continue to endeavour to esthblish addiiional inctsme gireams and en¢ourage exisiing incom¢ strearn5 to increase. However fixed operaiing costs of ihe eabliShment continue to increase by a gr¢at¢r amouEJt and this plac¢5 a burden on the long temi viability of ihe organi5ation. Statement of trustees, responsibilities The trustets are re5POll5ible lor preparing the Tn]5tees' Annual Report and the financial statement5 in aceordance widi appli¢able law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prdetice). Law applicable to charities in EngSand and Wale5 requires the irust¢es to prepare financial 5taÉements for each financial year ivhich give a true and fair view of charity and of the incoming resources and application of resources of the charity for thai year. In preparing these financial Statements the trustees are required to.. select suiiable a¢counting policies and then apply them tonsisiently. observe ihe rneihods and principals in the Chariti¢s SORP. make judgements and estimates that are reasonable and pmdent., and state ivhether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and ¢xpl8ined in the financial 5tat¢ments' and prepare the financial statements on the going toncern basis unl¢ss it is inappropriate to presume ihat the tharity will continue in operation. Page 3
Linthorpe Community Association Report of the trustees for the year ended 31 July 2025 The tn15te¢s are responsible for keeping proper accounting Tecords which disc105e with reasonable accuracy at any lime the financial position of the ¢harity and enable them to ensure that the financial statements comply with the Charities Act 201 l and the Charity (Accounts and Reports) R¢glllation$ 2008. They are a150 rponSIble for safeguarding the a55ets of the charity and hence for taking reasonable steps for the prevention and detedion of fraud and other irregularities. On behalf of the trustees B Smith Trustee 16 April 2026 Page 4
Linthorpe Community Association Independent examiner's report to the trustees on the unaudited finaneial statements of Linthorpe Community Association. I report on the accounts of Linthorpe Community Associaiion for the year ended 31 July 2025 set out on pages I to 12. Respeelive responsibilities of trustees and independent exAmiDer As Ihe charity's iru.%tees you are responsible for the preparatkon ofthe accounts. you consider thal an audit is not required for this year under Section 144121 of ihe Chariiies Act 2011 (the 2011 Act}, that an independent examination is need¢d. 11 is Iny responsibiliiy to examine the ae¢ouRts under section 145 of the 201 I Acr; io follow the procedures laid down in the General Directions given by the Charity Commission und¢r section 145151(b) of ihe 2011 Act; and to state whether particular matters hav¢ ¢om¢ to my att¢nÈion. Basis of independent examiner'5 Statement My examination was carried out in accordance wilh the General Directions given by ihe Charity Commission. A examination includes a review of the accounting records kept by the charity and a cornparison of the accounis presented wilh Ihose records. It also includes considerdtion of any unusual items or disclosures in the a¢count5, and geeking explanatiOTkS from you as tTUStee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in aiidit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the rep(>n is limited to those matters set out in the Statement below. Indtpendent examiner's $taterneDt In conn¢ction with my examination. no matter has come lo my attention- (i) which give5 me Tea50nable Cau to believe that in any material respeci the requirtmentS.' to keep proper 8ectsuntng records in accordance with seciion 130 of the ?01 l Aci.. and to prepar¢ accounts h1¢h accord with the accounting records and io comply with the a¢¢ounting requiremenrs of the 2011 Act hav¢ not been met; or (li) to which, in my opinioft, attention should be drawn in order to enable a proper understanding of Éhe accounts to be reached. C S Gorman (FCCA, FCA) Independent examiner Chip¢h#$e Manners Chartered Accountants 384 Linthorpe Road Middlesbrough TS5 6HA 16 April 2026 Page 5
Linthorpe Community Association Statement of financial activities For the year ended 31 July 2025 Unrestricted funds 2025 Total 2024 Total Notes Incoming resourees Incoming resources from generating funds.. Voluntary incom¢ Activities for generattmg funds Invesnnent in¢ome Incoming resources from charitabl¢ activilies 222 748 10 27,303 222 748 100 632 32 18,569 27.303 TotAI incoming resources 28,283 28,283 19,333 Resources expended Charitable activities Govemknce costs 22.177 1,974 22,177 1,974 16.830 2,091 Total resour¢e$ expended 24,151 ?4,151 18,921 Net incoming resources for the year I Nel income for the ye¥r 4,132 4.132 Total funds brou(sht forward 12,479 12,067 Totsl funds carri¢d fonvard 12.479 The notes on pages 8 to 12 form an integr41 part of these financial st8tements. Page6
Linthorpe Community Ass(bciation Balance sheet as at 31 July 2025 2025 2024 Notes Fixed #s5els Tangible asset5 Currenl assets Stocks DebtOTS Cash at baE and in hand io 371 462 45 472 17.056 40 207 14,175 17,573 14.422 Creditors: amounts falling due within one year 12 (1.333) (2,405) Net current assets 16.240 12,017 Net assets 12,479 Funds Unrestricted incom¢ funds 13 1 ?.479 Tolal funds 16,611 12.479 The financial siaiemenis were approved by the trustees 16 April 2026 and signed on its behalf by B SmRth Trustee H A S Hameed Trnstee The notes on Pages 8 to 12 form an integral part of these financt81 Statement Page 7
Linthorpe Community A$$o¢i8tion IYot¢s to financial statements for the year ended 31 Juty 2025 Statemeot of ComplÉallce Th¢ financtal s121emenis have been prepared in COTnplian¢e with FRS102. 'The Financial Reporting Stsndard applicable in the UK and the Republic of Ireland.. the Sthtement of Re¢omtnended Piaciice applicable to charitie5 pr¢paring their accounts in accordance with the Fin#ncs21 Reporting Siandards applicabl¢ in the UK and tlie Republic of Ireland FRS102 (Charity SORP (FRSI02)) and the Chartties Act 2011. AccountlDg poli¢ie$ The principal accounting policies are 5ummaris¢d lOW. The accounting policies have been applied consistently thToughout the year and the preceding year. Basis ofaccounting The financial staiemenis are prepar¢d under the historical cost convention and in #tcordance with ihe Statement of Recomrn¢nd¢d Practice 'Actouniino and Reponing by Charitie5' issued in March ?005 and the Chariti¢s Aci 2011. Incoming resources All incomino resource5 are included in the statement of financial activities when the charity is entitled io the income and ihe amount can be qukntified with reasonable accuracy. The major sources of income are received by ways of fees. donations. fundraising act2Vities, coinmunity centre hire and coftee bar. Gifts dopat¢d for resale are included as incotne when they are sold. Donaied assets are included at the value 10 ihe charity wher¢ this can quantified and a third party is beatills the cosi. The valu¢ of seryices provided by volunieers has noi been included. Income from investments is included in the year in which it is receivable. 2.3. Resourees expended Lxpcnditiire Is recogn15ed on an accrual basis as a liabilify is incurred. F.xpendiiure includes any V AT which cannot be fttlly recovered. and 15 reported as part of the expendiiure to which il relates. Charitable expendiiure comprise5 those costs ncurred by the charity in the delivery of it5 activities and services foi. its belleficiarie5. IE includey both Losts that caD b¢ allocated directly to such activities and those costs of an indireci nature necessary to support them. Gov¢mance costs are those costs incurred with the administration of the charity and ¢ompliance wilh conslituiional and staiutory requirements. 2.4. Tangible fExed assets an(1 depreciation Tangible fixed Esscts are gfaied al cost less accumulated depreciation. Depreciation is provided ai raiey calculaied to Nwiie otTihe cosi less residual waluc of each asser over its expected Useful life. as follows.. Fixtures. fitting5 and equipment 200/0 reducing balance 2.5. Stock Stock is valued at th¢ lower of cost and net realisable value. Pagt 8
Linthorpe Community A$so¢iation Notes to financial statemenls for the year ended 31 Juty 2025 2.6. Disclosure exemptions The ¢Jtity satisfies ihe criteria of being a qualifying entity as d¢fined in FRS102. As SCh, advantag¢ has been taken of the following disclosure ¢xemptions available under paraaph 1.12 of FRS102. Disclosure in respect of th¢ finan¢ial snstruments have not been presented. Voluntary income Unrestricted funds 2025 Total 2024 Tol41 Donations 222 222 100 222 ?22 100 Activities for generatÉn% funds Unrestrieted funds 2025 Totsl 2024 Total Income from bingo, raffles, and table top sales 748 748 632 748 748 632 Investment ineome Urtrestrleted funds 2025 Total 2024 TotAI Deposlt accoullt interest Bank interesi received 12 20 10 10 10 32 Incoming resour¢es froni charitable activitie5 Unrestrieted funds 2025 Total 2024 Total Membership f¢e5 Coffee bar Coiiimunity ¢entre hire 441 5,586 21,276 441 5,586 21,276 3,531 15,038 27,303 27.303 18,569 Page 9
Linthorpe Community Association otes to financial statements for the year ended 31 Juty 2025 Costs of charitable activitie5 Unrestricted 2025 Total 2024 Totsl PUrCheS Rates and water Light and heat Repairs and maint¢nanc¢ Insurance Room hire- SLA Cleaning 1,146 1.04? 8.180 2,100 1.146 1.042 8.180 2,100 2,426 1.000 6.283 1,298 1.142 5,936 2.319 1,000 6,283 6,135 22.177 22,177 16,830 Governance Costs Unrestricted funds 2025 Total 2024 Total Telephone Compuiers and softwdre Lieenses and subwi'Trption A¢countan¢y fees Depreciation 854 ??6 23 780 91 854 226 23 780 1,168 810 1,974 1.974 2,091 Employees Employmenl costs No Sitlarie5 or wabies have been paid to employees. in¢luding the truswes, during the year. Page 10
Linthorpc Community Association Notes to financial statements for the year ended 31 July 2025 Fixtures, ritting5 and equipment io. Tangible red assets Total Cost Ai l August 2024 and At 31 July 2025 11,216 11,216 Depreei#lion Ai l August 2024 Charge for the year 10,754 10.754 91 At 31 July 2025 10.845 10,845 Net book values At 31 July 2025 i71 371 At i l July ?024 462 462 Debtors 2025 2024 Other debtors 472 ?07 12. Creditors: amounts falling due within one year 2(J25 2024 Ar¢TutsI$ and deferred in¢otne 1,333 2,405 13. Analysis of net assets between funds Unrestrkted funds Total funds Fund balances at 31 July 2025 as represented by.. Tangible fixed asseis Current assets Current liabilities 371 17.573 {1,333) 371 17.573 { l.i33) 16,611 16,611 Pagell
Linthorpe Community Assoetation Notes to financial stal¢ments for the year ended 31 Juty 2025 14. Unreslrieted funds At l August Incoming Outgotng 2024 resources r¢sources At 31 Julv 2025 Unrt5tricted Fund 11479 28,283 {24.151) 16,611 Purposes of unrestrlcted fvnd$ The general r¢serv¢ Comprises of those fund5 which the trustees are free to use in accordanc£ wth the charitable objectives. PAge 12