Elton Community Centre
Re8iStered Charity Number: 521J)48
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2024
For
Elton Community Centre
Contents
Pa8e
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-15

Elton Community Centre
Registered Charity Number: 52(M)48
Report of the Trustees for the year ended 31 March 2024
The Trustees present their report with the financial statements for the year ended 31 March
2024.
OBJECTIVES AND AIMS
The charity is a public benefit entity. The objects of the charity are exclusively for charitable
purposes, which are the provision of a Youth and Community Centre for the use of the
inhabitants of the parish of Elton in the County of Chester without distinction of political,
religious or other opinions, including use for meetings, lectures and classes and for other
forms of recreational and leisure time occupation with the object of improvingthe conditions
of life for the said inhabitants.
The future aims are to provide a means of further improving quality of life for inhabitants of
all ages, by modernisin8 Systems and approaches to support a changing community.
The trustees have given due regard to the Charity Commission's guidance on public benefit.
ACHIEVEMENTSAND PERFORMANCE
Achlevements
Thls year we have continued to Improve the facilltles at the community centre for the benefit
of the community, ensuring that the centre remains fit for purpose and can include more
groups and services. In particular we have upgraded the lavatory faclllties to a high standard.
We have also upgraded the furniture for the hall and bought a bouncy castle to support our
children's activities.
We have contlnued to work wlth the followlng organisations to improve the wellbeing of
people living within the area of benefit: HAF (Holiday activities and food programme), The
Care Community• the Wellbeing Team from the GP surgery, Chestar Voluntary Action,
Cheshire West Food Bank, The Welcome Network and Citizen's Advice.
We employ three permanent members of staff which enables us to open the café for 25 hours
a week. We have also employed temporary staff to enable the provisions of the children's
after-school and holiday clubs.we also have a number of dedicated volunteers who
contribute considerably to the success of the centre. Wlthout thelr support the centre would
not be able to support the community so successfully.
Charltable actlvltles
The main benefit in the community is the provision of a subsidised café, a free library, and
social events which mitigate against isolation in the community. The building also houses
support facilities such as the food bank, community larder and the Citizens Advice line. The
centre also subsidises children's artivities and provides packed lunches in school holidays.

Elton Community Centre
Registered Charity Number: 52(X)48
Support
We have benefitted from many grants and support from local businesses and charities. In
particular we received support from Cheshire West and Chester Council, The Marshes
Community Fund, Protos, the Lottery Fund, Cheshire Community Action, Elton Parish Council
and The Knoll
Performance
Income from the bar and the cafe has increased compared to the previous year. The revenue
from hiring of the facilities, particularly the regularly weekly hires has reduced. Trustees and
considering ways to increase hire income and to substitute with other income streams.
The charity faces some challenges, particularly the administration and the management of
the Centre wlth a committee of volunteer trustees. We need to continue to recruit people
with skills onto our team from the community who can help support us with our contlnued
Improvement and development.
FINANCIAL REVIEW
Fundlng sources
The charlty has received support from government bodles and local agencies during the year
of £70,914 {2023'. £27,652). Tradlng and hlre Income has increased to £76,610 (2023:
£66,860), income from charitable activities is £5,585 (2023: nil). Costs have increased to
£113,193 (2023: £82,998} and £11,590 (2023: £6,371) was expended on charitable support in
the communlty. A net profit of £28,326 (2023: £5,143) was achieved in the year. Reserves at
31 March 2024 totalled £131,905 (2023: £103,579). Of these reserves £64,412 are
unrestricted funds (2023: £77,880) and £67,493 (2023: £25,699) are restricted funds relating
to 8rants recelved for specific purposes.
Reserves pollcy
The trustees aim to maintain free reserves, in unrestricted funds, at a level which equates to
at least six months unrestricted charitable expenditure.
Golng concern
The trustees are continually reviewlng the operations of the charity and its ability to deliver
its objectives. The trustees continue to seek financial assistance from local third parties in
particular to support running costs as well as capital projects. In the opinion of the trustees
the charity has the necessary resources and remains a going concern.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Strurture
The committee consists of up to 12 trustees, there being 10 in pla￿ at the date of these
accounts, Responsibilities are divided among the trustees and there are 2 further positions

Elton Community Centre
Registered Charity Number: 520048
vacant on the committee should people with the right skills wish to support the organisation.
We continue to have many willing volunteers and are imrnensely grateful to have a range of
skilled people who give up theirtime to complete the various roles whether behind the scenes
or as daily 'boots on the ground, volunteers.
Governance
The charity is incorporated under a trust deed dated 20 January 1972. The charity is taking
steps to transfer to a Charitable Incorporated Organisation (CIO) model which has been
agreed by the Parish Council and should have come to fruition in summer 2021.
Unfortunately, despite the CIO structure having been agreed and the Parlsh Council's solicitor
having the transfer documents in place, we have not been able to complete the transfer due
to the pre-2019 committee having begun the registration themselves and not completed the
transaction. The charity therefore continues to operate under its original charitable status.
Management of trustees
The trustees have a policy for the recruitment, selection and induction process which seeks
to ensure that the skills of the trustees are matched to those requlred to maximise the
effectiveness of the Trust. All trustee positions are voluntary and unpald.
The trustees offer the positions to the selected candidate setting out their duties. The
appointment is then subject to a two-meetingl slx-month probationary term, before
becoming permanent.
Rlsk management
The trustees have a duty to identify and review the risks to which the charity is exposed and
to ensure approprlate controls are in place to provide reasonable assurance agalnst fraud and
error.
The trustees regularly review the Charit￿S policies, systems and controls to ensure that there
are no unmitigated risks to which the Charity may be exposed.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty Number: 520048
Reglstered Office
Elton Community Centre
Off School Lane
Elton
Chester
Cheshire
CH2 4PU

Elton Community Centre
Registered Charity Number: 520048
Trustees
L Williams
R Marks
K Ryan - Secretary
P O'Reilly- Chair
V L Serna - (resigned 8 February 2024)
C Leith - Treasurer
N Goodliffe - (resigned 8 February 2024)
S Owens
S Price
J Emerson - (appolnted 19 March 2024)
M Price - (appointed 19 March 2024)
N Lunny
Independent examlner
D E Vaight BSC, FCA
Heswall, Wirral
Approved by order of the board of trustees on 215t January 2025 and signed on its behalf by:
P O'Reilly . Trustee

Elton Community Centre
Registered Charity Number: 520048
Independent Examiners Report to the Trustees of
Elton Community Centre
I report to the trustees on my examination of the accounts of the above charity ("the Centre")
for the year ended 31 March 2024. As the charity's trustees, you are responsible for the
preparation of the accounts in accordance with the requirements of the Charities Act 2011
{"the Act"). I report in respett of my examination of the Centre's accounts carried out under
section 145 of the 2011 Act and in carrying out my examination, I have followed all the
applicable Directions given by the Charity Commission under section 145(5){b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to mv
attention in connection with the examination which give5 me cause to believe that in, any
material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act;
or
the accounts did not accord with the accounting records. or
the accounts did not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
gO44
D Vaight BSC. FCA
Heswall, Wirral
Date: 21st January 2025

Elton Community Centre
Registered Charity Number: 520048
Statement of Flnanclal Actlvltles for the year ended 31 March 2024
Year
ended
31 March
2024
Year ended
Unrestricted
Funds
Restricted
Funds
31 March
2023
'{Restatedl
Notes
Incomlng resources
Grants and donations
Activities for generating funds
Hire income
Trading activities
1,510
69,404
70,914
27,652
17,359
59,251
17,359
59,251
18,653
48,207
Income from charitable
activities
Totsi Incomin8 resources
5,585
5,585
83,705
69,404
153,109
94,512
Less: Cost of generatlng funds
Trading expenses
Central Overheads
{Profit}/Loss on disposal of
fixed assets
Other- Depreciation
75,878
19,932
75,878
22,692
52,190
21,578
2,760
(900)
10,658
3,965
14,623
10,130
Totsi cost of generatlng
funds
106,468
6,725
113,193
82,998
Net Incomln8 resources avallable
for charltable artlvltles
{22,763)
62,679
39,916
11,514
Charitable activities
(491)
111,0991
(11,5901
(6,3711
Transfcrs bctw¢cn funds
9,786
(9,786)
Net incoming (outgoing)
resources for the year
(13,468)
41,794
28,326
5,143
Total funds brought forward
77,880
25,699
103,579
98,436
TOTAL FUNDS CARRIED
FORWARD
*The statement of financial activities for 2023 has been restated to incorporate more detail see
note 12.
64,412
67,493
131,905
103,579

Elton Community Centre
Registered Charity Number: 52CX)48
Balance sheet as 31 March 2024
Asat31
March 2024
Asat31
March 2023
Unrestricted
Restricted
Notes
FIXED ASSErs
Tangible assets
29,536
35,700
65,236
38,530
CURRENT ASSETS
Stocks
Debtors and
Prepayments
Cash at bank and
in hand
3,226
3,226
3,133
1,059
1,059
1,017
32,677
31,793
64,470
63,350
36,962
31,793
68,755
67,500
CREDITORS
Amounts falling
due within year
(2,086)
(2,086)
{2,451}
NET CURRENT ASSETS
34,876
31,793
66,669
65,049
TOTAL ASSETS LESS
CURRENT LIABILITIES
64,412
67,493
131,905
103,579
NET ASSErs
64,412
67,493
131,905
103,579
TOTAL FUNDS
64,412
67,493
131,905
103,579
Signed on its behalf
by:
C Leith - Trustee
P O'Reilly - Trustee
21" January 2025

Elton Community Cent
Registered Charity Number.. 52Cth18
Notes to the accounts for the year ended 31 March 2024
I. ACCOUNTING POLICIES
Basis of accountlng
These accounts have been prepared under the historical cost convention with items recognised at cost
or transaction value unless Otherwise stated in the relevant notes to these accounts.
The accounts have been prepared in accordance with: the Statement of Recommended Practice:
Accountin8 and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014. and
the Financial Reporting Standard applicable in the United Kin8dom and Republic of Ireland (FR5102).
Income
Income is recognised in the accounts when the charity becomes entitled to the resource5, and it is
more likely than not that the Income will be received, and the amounts can be reliably measured.
Expendlture
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obli8ation can be measured with
reasonable certsinty.
Tangible fixed assets
Depreciation Is provlded on a fixed percentage per annum at the followlng rates In order to wrlte-off
each asset over its estimated useful life
Building
Other Fixtures and fittings
IT equipment
io%
33%
Stocks
Stocks are held at the lower of cost and net realisable value after makin8 allowance for obsolete and slow-
moving items.
Taxatlon
The charity is exempt from corporatlon tax on its charitsble activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the
trustees.
Restrictions arise when specified by the donor or when funds are raised for partlcular restrlcted
purposes. See note 9,

Elton Community CenttE
Registered Charity Number,. 52CM)48
Going Concern
The trustees are continually reviewing the operations of the charity and its abilityto deliver its objectives.
Activity atthe centre is increasing and income has risen. The trustees continue to seek financial assistan
from local third parties where available. In the opinion of the trustees the charity has the necessary
resources and remains a 8oin8 concern.
Year ended
31 March
2024
Year ended
31 March 2023
2. OTHER TRADING ACTIVITIES
Income from hire fees and bar and cafe takings
76,589
66,860
3. NET INCOME/{EXPENDITURE)
Net income/(expenditure) Is stated after char8ing/(credltin8):
Depreciation - owned assets
14,623
10,130
4. TRUSTEES, REMUNERATION AND BENEFITS
Trustees are not remunerated for their services as a trustee.
C Leith receives £1,000 (2023: £1,000) as an ex-gratia payment for accounting services.
P O'Reilly received £8,798 {2023: £870) for employment in the trading activities of the charity.
5. STAFF COSTS
Wages
Social security costs
Pension costs (Defined contributions)
Total Staff Costs
51,480
2,610
705
54,795
30,904
758
31,662
Average number of employees in the year
The social security costs for the year ended 2023 have been restated to exclude
employee national insurance costs from social security costs.
10

Elton Community Centre
Registered Charity Number: 52(N8
Notes to the accounts for the year ended 31 March 2024 (contlnued)
6. TANGIBLE FIXED ASSETS
Fixtures and
fittings
Total
Equipment
COST
l April 2023
64,583
9,490
74,073
Additions
41.329
41,329
Disposals
31 March 2024
105,912
9,490
115.402
DEPRECIATION
l April 2023
28,202
7,341
35,543
Charge for year
13,046
1,577
14,623
Disposals
31 March 2024
41,248
8,918
50,166
NET BOOK VALUE
At 31 March 2024
64,664
572
65,236
At 31 March 2023
The prior year depreciation and net book value have been restatsd by £9(Xl in this note to
reflect the values shown in the prior year balance sheet.
The land and building are not recognised in the accounts as they are used with the permission
of the Elton Parish Council and the residents of the village respectively for peppercorn rent.
11

Elton Community Centre
RegiSte￿d Charity Number: 52CM)48
Notes to the accounts for the year ended 31 March 2024 {contlnued)
7. STOCKS
Year ended
31 March 2024
Year ended
31 March 2023
Bar stocks
3,226
3,133
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Year ended
31 March 2024
Year ended
31 March 2023
Accrued expenses
Deferred Income
1,800
286
1,860
591
Deferred income relates to hire fees paid in advance.
9. RESTRICTED AND UNRESTRICTED FUNDS
31 March
2024
31 March
2023
Total Funds
Brought forward
103,579
98,436
Net movement In funds
28,326
5,143
Carried forward
131,905
103,579
12

Elton Community Centre
Registered Charity Number: 52(MJ48
Notes to the account5 for the year ended 31 March 2024 {contlnued)
9. RESTRICTED AND UNRESTRICTED FUNDS {contlnued)
The net movement in funds relates to restritted and unrestricted funds as follows".
31 March
2024
31 March
2023
Restricted funds
Unrestricted funds
41,794
{13,468)
8,902
{3,7591
Total net movement in funds
28,326
5,143
The charity receives grants which are restricted for use forspecrfic purposes which are held as cash
until the expenditure has been incurred. Details of the cash and capital balan￿S of the restricted
fund amounts are as follows:
Children's
clubs and
activities
Welfare and
foodbank
Capital
expenditure
Total
restricted
funds
Restrfcted Fund
As at l April 2023
17,011
25,699
Grants received
19,359
3,110
46,935
Expenditure and
transfers to other
funds.
Cash balance
Fixed assets
{ 18,172)
{9,355}
(35,7821
{63,310)
8.875
10.765
12, 153
35,70J
31,793
35,7CQ
Fund balance at 31
March 2024
8,875
10,765
47,853
67,493
Material grants which were induded In the restritted fund in the year are as follows:
For Children'5 Activities
Lotto f und
Cheshire Community Action
HolKlay Attivities and Food
Programme
Forwelfare and Foodbank Cheshire West and Chester
Household Fund
The Knoll
Elton Parish Council
Protos
Marshes, Community Fund
£8,4
£2,492
£8,467
£2,C
£1,010
£5.IXK)
£5,(KK)
£36,935
For Capital expenditure
13

Elton Community Centre
Registered Charity Number: 521J)48
Note5 to the accounts for the year ended 31 March 2024 (continued)
9. RESTRICTED AND UNRESTRICTED FUNDS (continued)
A transfer was made from the re5trirted fund to the unrestricted fund forthe use of the premises,
cafe servi￿$, and overheads of £9,786 {2023: nil).
10. RELATED PARTY TRANSACTIONS
An ex-gratia payment of £1,000 was paid in the year to trustee, C Leith for accounting
services (2023: £1,000).
P O'Reilly received £8,798 (2023: £870) for employment in the trading activities of the
charity.
No trustees have claimed expenses.
11 DONATED GOODS ANO VOLUNTEER SERVICES
The value of goods donated to the charlty has not been Incorporated In these accounts.
The charity relies on volunteers to enable the community centre to offer its services.
Volunteers assist the paid members of staff in the cafe and bar and in the smooth running of
social events. No value is attributed to these services in the preparation of these accounts.
The preparation of the financial statements and the independent examination are undertaken
by volunteers. No fee is charged for these services.
14

Elton Community Centre
Registered Charity Number: 521
Notes to the accounts for the year ended 31 March 2024 (contlnued)
12 RESTATEMENT OF STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31
MARCH 2023
The statement of financial activities for 2023 has been restated in these accounts to add
additional deta i l.
The statement included in the 2023 accounts is given below:.
Year ended
31 March
2023
Total funds
Donations
27,652
Other trading activities
14,671
Total
42,323
EXPENDITURE ON
Activities for generating funds
Charitable activities
{Profit)/Loss on disposal of
fixed assets
Other
Total
21,579
6,371
(900)
10,130
37,180
NEf INCOME/(EXPENDITURE)
5,143
Total funds brought forward
98,436
TOTAL FUNDS CARRIED FORWARD
103,579
15