Charlty reglstratlon number: 520727 BIRTLEY COMMUNTfY CENTRE TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Blrtley Community Centre Contents Pag• Trustees, Report Independent Examlner's Report Statement of Flnancial Actlvities Comparatlve Statement of Financbal Actlvbties Statement of Flnanclal Posltlon Notes to the Flnanclal Statements 8-12
Blrtley Community Centre Trustees, Report For The Year Ended 31 December 2024 The trustees present their report and the financlal statements for the year ended 31 December 2024. Achl•v•m•nts •nd Performance Maln Achlevements It hès been a very busy year at the Trtre. We ère In the last stèges of completlon changlng from Blrtley Communlty Association to 81rt1ey Communlty Centre CIO. Thank you to the Henry Smlth Foundatlon who have provlded fundlng for 3 years to cover wages whlch ended In June 2025, they have contt'nued to support the centre with more funding for 202512026 whlch will help us to continue supporting our community. Our outdoor garden arealallotment Is looklng great whlch a lot of hard work has gone Into It by our volunteers. A bl9 thank you to Komatsu, Wickes and Gateshead Councll who have all 5UPPOrted us wlth volunteer tlmei equlpment and materlals. We have started growln9 our own crops whlch we have plcked some already and have used It In our kltchen for our Tuesday Lunch aub. The Communlty Shop, Lunch Club, Slmply Soupt Coffee Club, Communlty events and Kids Zone (youth club) are all serylng our Community well and we see a lot more vlsltors comlng on a weekly bjsls. Other events held In the last 12 months Include,, Remembrance Day Chrlstmas lunch Chrlstma5 market Chrlstm45 party Breakfast wlth Santa wlth our local 5choo15 Easter party Easter fayre Summer party Summer fayre D-Day lunch VE Day afternoon tea Volunteer appreclatlon event Flrst ald trainln9 Monthly car boot sales We provlde a Warni Space area supported by Gateshead Councll and also offer a free breakfast dub as well as free hot meals and teas and coffees on a dally basls. We fundralse for varlous charities includlng Macmlllan coffee momlngi MIND and currently have popples available for Royal Brltish Leglon along Wlth providlng famlly events and fayres for the communlty to come along and enjoy, I would like to welcome our new trustees Damlan Adams, Clayre Sanderson, Paul 8rown and Dawn Chambers. Thank you to our amazing 25 volunteer5 who work hard every week 5UPPQrtlng the centre and the communlty. Also thank you to committee member$ staff for all of theSr hard work. Thank you to Gus 8eamish from Connected Voio fgr the support so far wlth the CIO and hls continued support to the entre. Thank you to Damian Adams (Treasurer) and Lee and Gernma (Administrators) who have Nn the offlce and kept the centre runnlng. Thank you to John and Andrew Ballin9er for thelr continued fundlry and also Gateshead Council Locality Team for thelr continued support. Thank you to Greggs, Morrisons &.' Feedlng farnilies for the donatlons of food to help with Dur ernergency food provision. Reference and Adffllnl•tr•tlv• D•t•ll¥ Tru*tee• M5 Brenda pri - Chalrperson Mr Damlan Adams - TNstee (appointed 08107120251 Page I
Birtley Community Centre Trustees. Report (continued) For The Year Ended 31 December 2024 Charity Numb•r 520727 Xndependent Examlner Valued Office 12 Durham Workspace Plty Me County Durham DHI 5JZ Page 2
Birtley Communlty Centre Trust••s' Report (continued) For The Year Ended 31 December 2024 The trustees, report was approved by the board of trustees and slgned on Its behalf by.. Ms Brenda Prfce Trustee 1311012025 -fK£/gF(/ Page 3
Birtley Community Centre Independent Examiner's Report to the Trustees of Birtley Community Centre For The Year Ended 31 December 2024 L report to the trustees on my eXamInaOn of the accounts of Blrtley Community Centre (the Trust) for the year ended 31 December 2024. Respon*lbllltie# and Bagls of R•port As the tharfty trustees of the Trust you are responsible for the preparatlon of the accounts In accordance with the reqU1MentS of the Charities Act 2011 ("the Act"). I report In respect of my examinatlon of the Trust's accounts carrled out under sert4on 145 of the 2011 Act and in tarrying out my examlnatlon, I have followed the applicable Dlreth'ons given by the Charlty Commlsslon under section 14515){bl of the Act. Indepdent Examlner's Stat¢m¢nt I have completed my examlnatlon. I confirm that no materlal matters have come to my attentlon In connectlon with the examlnatlon glvlng me cause to believe that in any materlal respect.. accounting records were not kept In SpeCt of the Trust as requlred by section 130 of the Art; or 2. the accounts do not 4ccord wlth those records. or 3. the accounts do not comply with the applicable reoulrernents concernlng the form and contents of accounts set out Sn the Charlties {Accounts and Reports> Regulatlon5 2008 other than any requirement that the accounts 9lve o 'true and fair vlew, whlch Is not a matter consldered as part of an Independent examlnation. I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon should be drawn In thls report In order to enable a proper understarKllng of the accounts to be reached. Valued 1711012025 Office 12 Durham Workspace Plty Me County Durham DHI 5JZ Page 4
Blrtley Communlty Centre Statement of Financial Activities For The Year Ended 31 December 2024 2024 2023 Unrestrlct•d R4strlct•d Totsl funds fund• funds Total fund$ Not INCOME AND ENDOWMENTS FROM: Donatlons and legacles Other 12.682 35,674 37.418 50,100 35,674 60,710 26,664 48,356 37.418 8S.774 87,374 EXPENDIniRE ON: Ralslng fijnds {35,7501 (49,1001 184.850) (93,420) 12,606 (11,6821 924 (6.0461 NET INCOMe/iexpENDITURE) NET MOVEMENT IN FUNDS RECONCIUATION OF PUMDS: Total funds brought fon¥ard 12,606 (11,6821 924 16,046) 27,615 11,682 39.297 45.343 TOTAL FUNDS CARRIED FORWARD 15 40,221 40,221 39,297 The notes on pages 8 to 12 form part of these financlal statements. Page 5
Blrtley Community Centre Comparative Statement of Financial Actlvltles For The Year Ended 31 December 2024 2023 Unrestrlct•d Restrlct funds fund* Total funds Nots• INCOME AND ENDOWMENTS FROM: Donatlons and legècles Other 60,710 26,664 60,710 26,664 87,374 87,374 expENDrnIRE ON: Ralslng funds 193.420) (93.420) MET expeNDITURE (6,046) {6.046} NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total fund5 brought fonHard (6,046) (6,046} 33.661 11,682 45,343 TOTAL FUNDS CARIUED FORWARD 27,615 11,682 39.297 The notes on pages 8 to 12 form part of these financlal statements. Page 6
Blrtley Community Centre Statement of Financlal Posltlon As At 31 December 2024 2024 2023 Unrestrlcted Réstrlct•d Totsl funds fund funds ToLl fvnds Not•# FIXED ASSETS Tanglble Assets li 1,064 1,064 1,610 1,064 1,064 1,610 CURRENT AsseTS Debtors Cash at bank and in hand 12 665 38,864 665 38,864 550 38,457 39,529 39,529 39,007 Credltors• Amounts Falllng Du• Wlthln On• Y••r 13 {372) {372) {1,320) NET CURRENT Assrrs (UABILITies) 39,157 39,157 37,687 TOTAL Assrrs LESS CURRENT LIABILITIES 40,221 40,221 39,297 40,221 40.221 39.297 FUNDS OP THe CHARrrY Restrlcted Funds Unrestrlcted Funds 11.682 27,615 40,221 TOTAL FUNDS 15 40,221 39,297 On behalf of the board Ms Brenda Prfce Trustee 1311012025 The notes on pages 8 to 12 fomi part of these flnancial statements. Page 7
Blrtley Community Centre Notes to the Financial Statements For The Year Ended 31 December 2024 l. General Informatlon Birtley Communlty cent Is an unlncorpornted trity registered with the Charity Commlsslon, reglstered charity number 520727. The princlpal address is 2. Aecountln9 Pollcl 2.1. 8•11# of Prepar•tlon of Flnanclal SLitements The flnancial statements have been prepared in accordance with the Charftles SORP IFRS 102) "Accounting and Reportln9 by Charities.. Statement of Recommended Prathce appllcable to charities pparIng their accounts in acttirdance with the Financial Reportlng Stsndard appllcable in the UK ènd Republic of Ireland (FRS 102) {effectlve I January 20191" Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland" and the Charltles Act 2011. The charfty Is a Publlc Benefit Entlty as deTined by FRS 102. 2.2. Incomlng Resourceg Recognltlon of Incomlng ReMutce& These are Included in the Statement of Flnanclal Actlvltles (SoFA} when,, the charity becomes entitled to the resources,. the trustees are vlrtually certaln they wlll recelve the re50urces,' and the monetary value can be Mere wlth sufflclent rellablllty. Incomlng r•#ourcei wlth r•lat•d •xp•ndltur• Where incoming resources have related expenditure (as wlth fundra151ng or contrnet Ineome) the Incomlng resources and related expendlture a reported gross In the SOFA. Gr•nts •nd donatloni Grants and donatlons are only Included In the SOFA when the charlty has uncondltional enutlement to the resources. Tax r•cl•lm• on donatloni and glftg Incoming resources from tax reclaims are Induded In the SOFA at the same tlme as the glft to whlch they relate. Contractual Income and p•rforniance rel•tsd gr*nts Thls Is only Included In the SOFA once the related goods or servlces have been dellvered. Glft¥ In klnd Gifts In kind are accounted for at a reasonable estlmate of thelr value to the charlty or the amount actually reallsed. Glfts in kind for sale or dlstrlbutlon are included In the accounts as glfts only when sold or distributed by the charlty. Gifts in kind for use by the charity are Included In the SOFA as incomin9 resources when receivable. Donat•d s•r¥lc•s and faclllti These are only included in incomlng resources (wlth an equlvalent amount In resources expended) where the beneflt to the charlty Is reasonably quantiflable, measurable and materlal. The value placed on these resources 15 the estlmated value to the charlty of the service or facillty received. Volunt•er help The value of any voluntary help (eIVed Is not Included In the accounts but Is described In the tru5tees' annual report. In¥¢•tment Income Thls 15 Induded In the accounts when receivable. Inv•#tm•nt g•lns Ind Io•M• This indudes any galn or loss on the sale of Investments and any galn or loss resultlng from revalulng Investments to rnarket value at the end of the year. In 2024 the incomlng resource5 from actlvities to further the charlty's objects were: GMBC- £2,900.00 Henry Smith - £46.200.00 Ballinger - £1,000.00 In 2023 the Incomlng resources from activities to further the charity's objects were.. GMBC - Covld Grant - £500.00 GMBC- £3,210.17 Henry Smlth - £46,200.00 Hub Foundation - £800.00 Ballinger - £lO.000.00 Page 8
Birtley Community Centre Notes to the Flnanclal Statements (continu•d) For The Year Ended 31 December 2024 2.3, Resources Expended Uablllty recognltlon Liabilities are recognised as soon as there Is a legal or nStrUCtIve obllgatlon commltting the charity to pay out resources. Governance costs Indude costs of the preparatlon and examlnatlon of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on goveman or constitutlonal matters. Grants vAth perft>rmance condltlons Where the charity 9ives a 9rant with conditions for its payment belng a 5peclfic level of servlce or output to be provlded, such 9rants are only recogni5ed in the SOFA once the recipient of the grant has provlded the speclfled servlce or output. Gr•nts pay•bl• wlthout performan condltlon• These are only reco9nlsed in the accounts when a commltment has been made and there are no condltlons to be met relatlng to the grant which remain in the control of the charlty. Support Co•ts Support costs Include central lunctlons and have been allocèted to artlvlty cost categorles on a basls conslstent wlth the use of sOUrceS1 eg all¢xatlng property Costs by floor areas, or per caplta, staff costs by the tlme spent and other costs by their usage. ASSETS Tangible fixed assets for use by charlty These are capitallsed If they can be used for more than one year, and cost at least £500. They are valued at cost or reasonable value on 1pt. Inv••tm•nts Investments quoted on a recognlsed stock exchange are valued at market value at the year end. Other Investment assets are Included at trustees, best estSmate of market value. stocks and work In progrem These are valued at the lower of cost or market value. 2.4. Tanglble Flxed A••ets and Deprecl•tlon Tanglble flxed assets are measured at cost less accumulated depreclatlon and any accumulated Impalrment losses. Depreclatlon Is provlded at rates calculated to wrlte off the cost of the flxed assets. less thelr estlmated resldual value, over thelr expected useful Ilves on the followlng bases.. Flxtures & Flttlngs Computer Equlpment 20% Reduclng Balance 3 years straight Ilne 2.5. C••h and C••h Equlval•nts Cash and cash equlvalents are baslc financlal assets antl Include cash In hand and deposlts held at call wlth banks. other short-term hlghly 1Squld Investments that mature In no more thèn three months from the date ol acqulsltlon and are readlly convertlble to a known amount of cash wlth Inslgnificant rfsk of change Ir¢ value. and bank overdrafts. 3. Incom• from Donatlons and Leg•d 2024 UnratrIct R•gtrlcted Total tund• fund• fvnd• Grants 12.682 37.418 50.100 2023 Unr•strlrt•d R•strlrt•d Totsl funds funds funds Grants 60,710 60,710 Page 9
Birtley Community Centre Notes to the Flnancial Statements (continued) For The Year Ended 31 December 2024 4. Other Income 2024 2023 Unrestrlcted Unrestrlcted fund$ funds Rental and other Income from property Other inrne 30,3S3 5.321 22,725 3,939 35.674 26.664 5. N•t Income/(Expendlturn) The net Incornel(expenditure) is stated after charglngl{¢redltlngl: 2024 2023 Depreciation of tangible fbxed assets - owned 771 811 6. Analy•l• of Exp•ndltur• 2024 A¢tlvltle• und•rt•k•n dlrnctly Support co•ts (see note 7) Tot•1 Ralsln9 funds 54,935 29,915 84,850 2023 Artlvltl•i und•rt•k•n dlrKtIy Support {see note 71 Yot•l Ralslng lunds 57,436 35,984 93,420 7. Support Costs 2024 Ralslng fun employee costs Premises expenses General adminlstration Depreclatlon 688 25,037 3,419 771 29,915 Page 10
Birtley Communlty Centre Not•s to the Financial Statements (continued) For The Year Ended 31 December 2024 2023 Ralslng funds Employee costs Premises expenses General administratlon Depreclatlon 776 26,661 7,736 811 35,984 8. Ind•p•nd•nt ex•mln•r'• R•mun•ratlon 2024 2023 Independent examlnatlon of the flnancial statements 1,672 1,810 9. Staff Co•t• Staff costs were as follows.. 2024 2023 Wages and salarles Other pen51on costs 49,040 688 54,389 776 49,728 55,165 No employees recelved employee beneflts {exduding employer penslon costs) for the reportlng perfod of more than £60,000. 10. Av•r•g Nurnr of Employ••• Average number of employee5 durlng the year wa5: 5 (2023: 4) 11. Tnglbl• A•••ts Flxtur•• & Plttlng• Comput¢r Equlpment Tot•1 C••t As at l January 2024 Addltlons 1,406 225 1,772 3,178 225 As at 31 December 2024 1,631 1,772 3,403 D•pr•¢l•tlon As at l January 2024 Provided during the period 526 180 1.042 591 1,568 771 As at 31 December 2024 706 1.633 2,339 N•t Book Value A5 at 31 December 2024 925 139 1,064 As at l January 2024 880 730 1,610 P&Je 11
Birtley Community Centre Notes to the Financlal Statements (continued) For The Year Ended 31 December 2024 12. Debto 2024 2023 Du• wlthln one year Trade debtors other debtors 125 540 550 665 550 13. Credltr•rg• Amounts F•lllng Du• Wlthln One Year 2024 2023 Trnde credltors Taxation and social securfty 372 160 1,160 372 1.320 14. P•n•lon Commltm•nt• The charlty operates a defined contribution pen51on scheme. The assets of the scheme ère held separatsly from those of the charlty In an Independently admlnlstered fund. During the year the charye to the statement of flnancial artlvltles In respect of deflned contrlbutlon schemes wa5 £688 (2023.. £7761. At the statement of flnanclal posltion date contrlbutlons of £NIL were due to the fund and are Included In credltors. 15. Movement In Fundi A#•tl January 2024 Asat31 O•cembér 2024 Incom• Expendltur• Unr•strlcted fund• General.. Unrestrlcted Fund R•8trlct•d fvnd Re5trlcted 27,615 48,356 (35,7501 40,221 11,682 37.418 (49,100) Total fund• 39,297 85,774 (84,850) 40,221 A••ti January 2023 A#at31 Oe¢emb¢r 2023 In¢om• Exp•ndltur• Unretrlcted fun General.. Vnrestdcted Fund Restrltted funds Restricted 33,661 87.374 (93,420) 27,615 11.682 11.682 Totsl fund• 45.343 87,374 (93,420) 39,297 16. Related Party Dl¢lourei Page 12