Registered Charity Number: 519757 

WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 

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WEST RAINTON & LEAMSIDE<br>COMMUNITY ASSOCIATION<br>Annual Report & Financial Statements<br>for the Year Ended<br>3istDecember2025<br>**----- End of picture text -----**<br>


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## Contents 

1 Independent Examiner's Report 2 Statement of Financial Activities 

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Balance Sheet 

4-8 Notes forming part of the Financial Statements 

## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION Registered Charity Number: 519757 

Report to the Members on the Unaudited Financial Statements for the Year Ended 31st December 2025 

## Respective Responsibilities of Trustees and Examiner 

The charity's trustees are responsible 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 Charities 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 Charities Act, 

- - to follow precedures laid down in the general Directions 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. 

## Basis of Independent Examiner's Statement 

My examination was carried out in accordance with general Directions given by the Charity Commission. 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 Examiner's 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: - to keep accounting records in accordance with section 130 of the Charities Act; - 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 enabie a proper understanding of the accounts to be reached. 

## Richard Middleton MAAT 

Rayner Whiting & Co 25 Frederick Street Sunderland SR1 1LT 

1 

## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

Statement of Financial Activities for the Year Ended 31st December 2025 

|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted||All|
||Notes|Funds|Funds|Total|Funds|
|||£|£|£|£|
|Incoming Resources||||||
|Donations &Memberships|2|3255|45|3300|2761|
|Activities for Generating Funds|3|18781|-|18781|21851|
|Investment Income|4|86|-|86|63|
|Grants Received|5|-|23361|23361|24570|
|Total Incoming Resources||22122|23406|45528|49245|
|Resources Expended||||||
|Cost ofCharitable Activities|6|11410|9353|20763|18599|
|Total Resources Expended||11410|9353|20763|18599|
|Net Surplus/ (Deficit)forthe Period||10712|14053|24765|30646|
|Funds Brought Forward||(2903)|1050|(1853)|(33097)|
|Transfer Between Funds||(1097)|1097|-|-|
|FundsCarriedForward||6712|16200|22912|(2451)|



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## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

## Balance Sheet 

||||as|at||||||
|---|---|---|---|---|---|---|---|---|---|
|||31st<br>December<br>2025||||||||
|||Notes|||2025|||2024||
|||||£||£|£||£|
|Fixed Assets||||||||||
|Freehold Property (as per Valuation)||||||100000|||100000|
|Gym Equipment||10||||232|||309|
|||||||{100232|||100309|
|Current Assets||||||||||
|Debtors||11||300|||6073|||
|Cash at Bank and in|Hand|12||38780|||21178|||
|||||39080|||27251|||
|Current Liabilities: Amounts falling due within 1|||year|||||||
|Accrued Expenses||14||600|||562|||
|Loan from ACRE||||-|||861|||
|||||600|||1413|||
|NetCurrentAssets/ (Liabilities)||||||38480|||25838|
|Total Assets less Current Liabilities||||||138712|||126147|
|Creditors: Amounts falling due after 1 year||||||||||
|Loan from ACRE||||-|||-|||
|Loan from Member||||15800|||28000|||
|||||||15800|||28000|
|NetAssets / (Liabilities)|||||£|122912||£|98147|
|Financed by: Trustees Account||||||||||
|Unrestricted Funds||||||6712|||(2903)|
|Restricted Funds||||||16200|||1050|
|Revaluation Reserve||||||100000|||100000|
||||||£|122912||£|98147|
|Allan Langford||||||||||
|Chair<br>Signed:<br>AnnDiggory<br>Treasurer|t<br>sei usscnel sone=)Jef-—___<br>Yt<br>F,|||||||||



a 

## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

Notes forming part of the Financial Statements for the Year Ended 31st December 2025 

## 4. Principal Accounting Policies 

## Basis of preparation of accounts 

The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice, “Accounting and Reporting by Charities", issued on 1st January 2015. 

## Fund accounting 

Unrestricted funds are available for use at the discretion of the trustess to help achieve the objectives of the charity. These funds have not been designated for other purposes. Costs that are not related to a Restricted fund are set against Unrestricted income. 

Restricted funds are to be used in accordance with the restrictions placed upon them by the donors. Restricted funds may also include funds raised by the charity for a particular purpose. Any costs associated with the administering or raising of such funds are set against the specific fund. 

## Resources expended 

Expenditure is recognised whena liability is incurred. Contractual arrangements and performance related grants are recognised as goods and services are supplied. Other grant payments are recognised when a constructive obligation arises that result in payment being unavoidable. 

Charitable activities include both the direct and support costs relating to those activities. 

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. 

## Incoming resources 

Investment income is recognised on a receivable basis. 

Income from charitable activities includes income received under a contract or where entitlement to grant funding is subject to specific conditions is recognised as earned (as the related goods or services provided). 

Grant income included in this category provides funding to support centre activities and is recognised where there is entitlement, certainty of receipt and the amount measured with sufficient reliability. 

## Funds structure 

The charity holds restricted income funds to account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose. 

All other funds are unrestricted income funds. 

4 

## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

## Notes forming part of the Financial Statements (cont.) for the Year Ended 31stDecember2025 

## Fixed Assets and Depreciation 

All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset over its estimated useful life, at the following rates; 

## Gym Equipment 25% Reducing Balance 

|2.<br>Donations and Memberships|Unrestricted|Restricted|TotalFunds|Total Funds|
|---|---|---|---|---|
||Funds|Funds|2025|2024|
||£|£|£|£|
|Donations|2120|45|2165|1761|
|Memberships|1135|-|1135|1000|
||3255|45|3300|2761|
|3.<br>Activites forGenerating Funds|Unrestricted|Restricted|TotalFunds|Total Funds|
||Funds|Funds|2025|2024|
||£|&|£|£|
|Hall Hire for Clubs & Events|16088|-|16088|17893|
|Community Gym|662|-|662|939|
|Bingo Nights, Lotteries & Raffles|672|-|672|816|
|Bar& Catering (incl. Pop-Up Café)|1359|-|1359|2203|
||18781|-|18781|21851|
|||||||
|4.<br>Investment Income|£|£|z|E|
|Bank & Loan Interest Received|86|-|86|63|
|5.<br>Grants Received|£|£|oa|£|
|DCC Freeman Charitable Trust|-|500|500|-|
|DCC Point North Funding|-|4800|4800|-|
|DCC Jubilee Hall Project|-|15561|15561|-|
|Barbour Grant|-|2500|2500|-|
|Parish Council|-|-|-|2500|
|Durham CA|-|-|-|3809|
|County Durham|-|-|-|1840|
|Community Chest Fund|-|-|-|16421|
||-|23361|23361|24570|



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## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

## Notes forming part of the Financial Statements (cont.) for the Year Ended 31st December 2025 

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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Direct|Support|
|Costs|(note|7)|Costs|(note|8)|2025|2024|
|6.|Cost|of|Charitable|Activities|£|£|£|E|
|Hall|Hire|for|Clubs|&|Events|1777|15389|17166|15509|
|Community Gym|77|1654|1731|1404|
|Bingo|Nights,|Lotteries &|Raffles|-|643|643|574|
|Bar &|Catering|(incl.|Pop-Up|Café)|181|331|512|515|
|2035|18016|20051|18002|

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Support Costs (note 9) have been allocated to the cost of each charitable activity using following methods; 

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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Hall|Hire|for|Clubs|&|Events|Allocation|based|on|turnover|
|Community Gym|Allocation|based|on|area|
|Bingo|Nights,|Lotteries &|Raffles|Allocation|based|on|turnover|
|Bar &|Catering|(incl.|Pop-Up|Café)|Allocation|based|on|area|

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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Funds|Total|Funds|
|Funds|Funds|2025|2024|
|7.|Direct|Costs|£|£|
|Transport,|Catering|&|Entertainment|(Friendly|Faces)|217|1560|1777|-|
|Durham|Area|Youth|Project|Management|-|-|-|2914|
|Costs|of|Bar &|Catering|181|-|181|255|
|Depreciation|of Gym|Assets|77|-|77|103|
|475|1560|2035|3272|
|Unrestricted|Restricted|Total|Funds|Total|Funds|
|Funds|Funds|2025|2024|
|8.|Support|Costs|£|£|
|Cleaning|Costs|(including|Wages)|2507|-|2507|295|
|Utilities|2971|-|2971|4192|
|Insurances|&|Licences|2796|-|2796|2661|
|Repairs|and|Renewals|300|7793|8093|6185|
|Telephone|&|IT|Costs|730|-|730|598|
|Fundraising|Entry|Fees|484|-|484|598|
|Sundry|Expenses|443|-|443|92|
|Bank|Charges|72|-|72|88|
|Loan|Interest|&|Fees|32|-|32|66|
|Governance|Costs|(note|9)|600|-|600|552|
|10935|7793|18728|15327|

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6 

## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

Notes forming part of the Financial Statements (cont.) for the Year Ended 3ist December 2025 

||2025|2024|2024|
|---|---|---|---|
|9.<br>Governance Costs|£||£|
|Accountancy Fees|600||§52|
|10.<br>Tangible Fixed Assets||||
|||Total||
|Cost|||£|
|at 1stJanuary2025|||5500|
|Additions|||3|
|Disposals|||-|
|at 31st December2025|||5500|
|Depreciation||||
|at 1st January 2025|||5191|
|Provided in the Period|||77|
|Disposals||er|es|
|at 31st December 2025|||5268|
|Net Book Value||||
|at 31st December2025|||232|
|at31stDecember2024|||309|



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## WEST RAINTON & LEAMSIDE COMMUNITY ASSOCIATION 

## Notes forming part of the Financial Statements (cont.) for the Year Ended 31st December 2025 

||2025|2024|
|---|---|---|
|11.<br>Current Assets: Debtors|£|£|
|Hall Hire for Clubs & Events|-|358|
|CommunityChest Fund|-|5415|
|HM Revenue&Customs- Gift Aid|300|300|
||300|6073|
||2025|2024|
|42.<br>Cash atBankand in Hand|£|£|
|Unity Trust Current Account|24331|16933|
|UnityTrust Restricted Funds Account|13744|3149|
|Cash in Hand|705|1096|
||38780|21178|
||2025|2024|
|13.<br>Current Liabilities: Creditors& Accruals|£|£|
|Accountancy Fees|600|552|
||600|552|



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