Elton Community Centre Registered Charity Number: 520048
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Elton Community Centre
|Contents||
|---|---|
||Page|
|Report of the Trustees|2-5|
|Independent Examiners Report|6|
|Statement of Financial Actvites|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9-14|
1
Elton Community Centre Registered Charity Number: 520048
## **Report of the Trustees for the year ended 31 March 2025**
The Trustees present their report with the financial statements for the year ended 31 March 2025.
## **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 improving the 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 modernising systems and approaches to support a changing community.
The trustees have given due regard to the Charity Commission’s guidance on public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Achievements**
This year we have continued to improve the facilities 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 had a new roof for the building with the generous support of local businesses and Elton Parish Council.
We have continued to work with the following 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 Elton GP surgery, Chester 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, as well as hosting evening events and private functions. We also have a number of dedicated volunteers who contribute considerably to the success of the centre. Without their support the centre would not be able to support the community so successfully.
## **Charitable activities**
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 activities and provides packed lunches in school holidays.
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Elton Community Centre Registered Charity Number: 520048
## **Report of the Tustees for the year ended 31 March 2025 (continued)**
## **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 café 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 with 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 continued improvement and development.
## **FINANCIAL REVIEW**
## **Funding sources and expenditure**
The charity has received support from government bodies and local agencies during the year of £41,000 (2024: £70,914). Trading and hire income has decreased to £72,850 (2024: £76,610), income from charitable activities is £3,379 (2024: £5,585) and insurance recoveries totalled £8,748 (2024: nil). Costs have increased to £126,267 (2024: £113,193) and £6,115 (2024: £11,590) was expended on charitable support in the community. Included in the costs of £126,267 is a loss of £9,749 (2024: nil) from the demolition of the old community centre roof. A net loss of £7,054 (2024: a profit of £28,326) was made in the year. Reserves at 31 March 2025 totalled £124,851 (2024: £131,905). Of these reserves £40,431 are unrestricted funds (2024: £64,412) and £84,420 (2024: £67,493) are restricted funds relating to grants received for specific purposes.
## **Reserves policy**
The trustees aim to maintain free reserves, in unrestricted funds, at a level which equates to at least six months unrestricted charitable expenditure.
## **Going concern**
The trustees are continually reviewing 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. The trustees are cognisent of the need to pay the charities debts as they fall due, and have considered the need to reduce the hours of paid staff and replace with volunteers. In the opinion of the trustees the charity has the necessary resources and remains a going concern.
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Elton Community Centre Registered Charity Number: 520048
## **Report of the Trustees for the year ended 31 March 2025 (continued)**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Structure**
The committee consists of up to 12 trustees, there being 10 in place at the date of signing of these accounts. Responsibilities are divided among the trustees and there are 2 further positions vacant on the committee should people with the right skills wish to support the organisation. We continue to have many willing volunteers and are immensely grateful to have a range of skilled people who give up their time 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 Parish 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 required to maximise the effectiveness of the Trust. All trustee positions are voluntary and unpaid.
The trustees offer the positions to the selected candidate setting out their duties. The appointment is then subject to a two-meeting, six-month probationary term, before becoming permanent.
## **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.
The trustees regularly review the Charity’s policies, systems and controls to ensure that there are no unmitigated risks to which the Charity may be exposed.
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Elton Community Centre Registered Charity Number: 520048
## **Report of the Trustees for the year ended 31 March 2025 (continued)**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity Number:** 520048
## **Registered Office**
Elton Community Centre Off School Lane Elton Chester Cheshire CH2 4PU
## **Trustees**
L Williams - (resigned 18 March 2025) R Marks - (resigned 18 March 2025) K Ryan - (resigned 18 March 2025) P O’Reilly - Chair C Leith - Treasurer S Owens S Price J Emerson - (resigned 18 March 2025) M Pryce N Lunny M Chenundrum - (appointed 18 March 2025) M Livesley – Secretary - (appointed 18 March 2025) J Furber - (appointed 18 March 2025) L Cannon - (appointed 18 March 2025)
## **Independent examiner**
D E Vaight BSc. FCA Liverpool Approved by order of the board of trustees on 20 January 2026 and signed on its behalf by:
P O’Reilly : Trustee
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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 2025. 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 respect 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 my attention in connection with the examination which gives 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.
D Vaight BSc. FCA Maghull, Liverpool Date: 20 January 2026
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Elton Community Centre Registered Charity Number: 520048
## **Statement of Financial Activities for the year ended 31 March 2025**
|Notes
**Incoming resources**
Grants and donatons
Actvites for generatng funds
Hire income
Trading actvites
2
Income from charitable
actvites
Insurance recovery
**Total incoming resources**
**Less: Cost of generatng funds**
Trading expenses
Central Overheads
(Loss) on disposal of fxed
assets
Other - Depreciaton
**Total cost of generatng**
**funds**
**Net incoming/(outgoing)**
**resources available for charitable**
**actvites**
3
Charitable actvites
Net incoming (outgoing)
resources for the year
Total funds brought forward
**TOTAL FUNDS CARRIED**
**FORWARD**|Unrestricted
Funds
£
14,352
57,850
3,379
8,748
84,329
(59,729)
(30,099)
(9,749)
(8,733)
(108,310)
(23,981)
-
(23.981)
64,412
40,431|Restricted
Funds
£
41,000
-
-
-
41,000
(9,723)
-
(8,235)
(17,958)
23,042
(6,115)
16,927
67,493
84,420|Year
ended
31 March
2025
£
41,000
14,352
57,850
3,379
8,748
125,329
(69,452)
(30,099)
(9,749)
(16,968)
(126,268)
(939)
(6,115)
(7,054)
131,905
124,851||Year ended
31 March
2024
£
70,914
17,359
59,251
5,585|
|---|---|---|---|---|---|
||||||153,109|
||||||(75,878)
(22,692)
-
(14,623)|
||||||(113,193)|
||||||39,916|
||||||(11,590)|
||||||28,326|
||||||103,579|
||||||131,905|
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Elton Community Centre Registered Charity Number: 520048
## **Balance sheet as 31 March 2025**
|Notes
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Stocks
7
Debtors and
Prepayments
Cash at bank and in
hand
**CREDITORS**
Amounts falling due
within year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
**NET ASSETS**
**TOTAL FUNDS**
9|Unrestricted
£
11,695
1,859
3,046
25,905
30,810
(2,074)
28,736
40,431
40,431
40,431|Restricted
£
70,164
-
-
14,256
14,256
-
14,256
84,420
84,420
84,420|As at
31 March
2025
£
81,859
1,859
3,046
40,161
45,066
(2,074)
42,992
124,851
124,851
124,851|As at
31 March
2024
£
65,236
3,226
1,059
64,470|
|---|---|---|---|---|
|||||68,755
(2,086)|
|||||66,669|
|||||131,905|
|||||131,905|
|||||131,905|
Signed on its behalf by:
C Leith - Trustee
P O’Reilly - Trustee
Date: 20 January 2026
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Elton Community Centre Registered Charity Number: 520048
## **Notes to the accounts for the year ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of accounting**
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: Accounting 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 Kingdom and Republic of Ireland (FRS102).
## **Income**
Income is recognised in the accounts when the charity becomes entitled to the resources, and it is more likely than not that the income will be received, and the amounts can be reliably measured.
## **Expenditure**
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 obligation can be measured with reasonable certainty.
## **Tangible fixed assets**
Depreciation is provided on a fixed percentage per annum at the following rates in order to write-off each asset over its estimated useful life
|each asset over its estmated useful life||
|---|---|
|Building|4%|
|Other Fixtures and ftngs|10%|
|IT equipment|33%|
## **Stocks**
Stocks are held at the lower of cost and net realisable value after making allowance for obsolete and slowmoving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. See note 9.
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Elton Community Centre Registered Charity Number: 520048
## **Notes to the accounts for the year ended 31 March 2024 (continued)**
## **Going Concern**
The trustees are continually reviewing the operations of the charity and its ability to deliver its objectives. Activity at the centre is increasing and income has risen, however this has been offset by increased overhead costs. The trustees continue to seek financial assistance from local third parties where available. In the opinion of the trustees the charity has the necessary resources and remains a going concern.
|oing concern.|||
|---|---|---|
||Year ended|Year ended|
||31 March||
|**2. OTHER TRADING ACTIVITIES**|2025|31 March 2024|
||£|£|
|Income from hire fees and bar and cafe takings|80,950|76,610|
|**3. NET (EXPENDITURE)/INCOME**|||
|Net (expenditure)/ income is stated afer charging/(creditng):|||
||£|£|
|Depreciaton - owned assets|16,968|14,623|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
Trustees are not remunerated for their services as a trustee.
C Leith receives £1,000 (2024: £1,000) as an ex-gratia payment for accounting services. P O’Reilly received £8,872 (2024: £8,798) for employment in the trading activities of the charity.
## **5. STAFF COSTS**
|**5. STAFF COSTS**||||
|---|---|---|---|
||£|£||
|Wages|49,993||54,090|
|Social security costs|0||0|
|Pension costs (Defned contributons)|700||705|
|Total Staf Costs|50,693||54,795|
|Average number of employees in the year|3||3|
Social security costs for 2024 have been restated from £2,610 to nil. All social security costs are covered by the government allowance. Wages for 2024 have been restated from £51,480 to correct the misanalysis.
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Elton Community Centre Registered Charity Number: 520048
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **6. TANGIBLE FIXED ASSETS**
|**COST**
1 April 2024
Additons
Disposals
31 March 2025
**DEPRECIATION**
1 April 2024
Charge for year
Disposals
31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024||Fixtures and
ftngs
£
105,912
43,340
(35,375)
113,877
41,248
16,396
(25,626)
32,018
81,859
64,664|IT
Equipment
£
9,490
-
-
9,490
8,918
572
-
9,490
-
572|Total
£
115,402
43,340
(35,375)|
|---|---|---|---|---|
|||||123,367|
|||||50,166
16,968
(25,626)|
|||||41,508|
||||||
|||||81,859|
||||||
|||||65,236|
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.
|**7. STOCKS**
Bar stocks|Year ended
31 March 2025
£
1,859|Year ended
31 March 2024
£|
|---|---|---|
|||3,226|
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Elton Community Centre Registered Charity Number: 520048
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Year ended
31 March 2025
£
Accrued expenses
2,074
Deferred income
-
2,074
Deferred income relates to hire fees paid in advance.
**9. RESTRICTED AND UNRESTRICTED FUNDS**
31 March
2025
£
Total Funds
Brought forward
131,905
Net movement in funds
(7,054)
Carried forward
124,851
The net movement in funds relates to restricted and unrestricted funds as follows:
31 March
2025
£
Restricted funds
(23,981)
Unrestricted funds
16,927
Total net movement in funds
(7,054)||Year ended
31 March 2024
£
1,800
286
2,086
31 March
2024
£
103,579
28,326
131,905
31 March
2024
£
41,794
(13,468)
28,326|Year ended
31 March 2024
£
1,800
286|
|---|---|---|---|
||||2,086|
|||||
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Elton Community Centre Registered Charity Number: 520048
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
## **9. RESTRICTED AND UNRESTRICTED FUNDS (continued)**
The charity receives grants which are restricted for use for specific purposes which are held as cash until the expenditure has been incurred. Details of the cash and capital balances of the restricted fund amounts are as follows:
|und amounts are as follows:||
|---|---|
|**Restricted Fund**
As at 1 April 2024
Grants received
Capital Expenditure
Depreciaton
Children’s Clubs
Other
Fund balance at 31
March 2025|Cash
Fixed
Assets
Total
restricted
funds
£
£
£
31,793
35,699
67,493
41,000
41,000
(42,700)
42,700
-
-
(8,235)
(8,235)
(8,070)
(8,070)
(7,768)
(7,768)|
||14,255
70,164
84,420|
Material grants which were included in the restricted fund in the year are as follows:
|For Welfare, foodbank|Cheshire Community Acton|£500|
|---|---|---|
|and running costs|Cheshire West and Chester||
||Household Fund|£3,000|
||Essar|£1,500|
||Groundworks|£1,000|
|For Capital expenditure|Elton Parish Council|£5,000|
||Veolia|£30,000|
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Elton Community Centre Registered Charity Number: 520048
## **Notes to the accounts for the year ended 31 March 2025 (continued)**
In 2024 the material grants received were as follows:
||Loto fund
Cheshire Community Acton|£8,400
£2,492|
|---|---|---|
||Holiday Actvites and Food
Programme|£8,467|
|For Welfare and Foodbank|Cheshire West and Chester
Household Fund|£2,000|
||The Knoll|£1,010|
|For Capital expenditure|Elton Parish Council|£5,000|
||Protos|£5,000|
||Marshes, Community Fund|£36,935|
## **10. RELATED PARTY TRANSACTIONS**
An ex-gratia payment of £1,000 was paid in the year to trustee, C Leith for accounting services (2024: £1,000).
P O’Reilly received £8,872 (2024: £8,798) for employment in the trading activities of the charity. No trustees have claimed expenses.
## **11 DONATED GOODS AND VOLUNTEER SERVICES**
The value of goods donated to the charity 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.
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