2025-12-31-accounts - Rowlands Gill And District Community Centre

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ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE

REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025

Charity Number 520738

ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 31 December 2025

Contents	Page
Trustees' annual report	1 to 4
Independent examiner's report	5
Receipts and Payments account	6
Statement of Assets and Liabilities	7
Notes to the financial statements	8 to 13

Rowlands Gill and District Community Centre Strathmore Road, Rowlands Gill, NE39 1JB Registered Charity Number 520738 Annual Report 2025

Introduction

The purpose of the Annual report is to show accountability by providing a summary of all activities carried out during the last year and a record of planned activities that were not carried out, together with an explanation.

About the Charity

The charity’s aims and objectives are contained within its Constitution. These are, broadly, to provide and maintain facilities that can be used by the community to improve the conditions of their lives.
The charity is currently managed by a group of 9 trustees.

Joan Wainwright Chair Ruth Hamilton Treasurer Melanie Cornish Fleet Secretary Kathy Thomson Casual Bookings & Events Secretary Ian Holmes Premises Fiona Buckley Health & Safety Sue Malia Regular Groups Liaison Kate Redhead Face Book & Website Helen Eglon Historical Advisor

Organisations using the charity are classed as Members of the charity, their users are Associate Members and our regular volunteers are deemed to be Associate Members.
The role of individual trustees is reviewed regularly to ensure they are compatible with the skills and attributes of the trustee and can also be contained within each trustee’s available time. Training of trustees is carried out by Connected Voice. All new trustees are required to produce evidence of a recent DBS check.
A group of around 12 volunteers freely provide their time and skills to maintain the surrounding garden and car park area, assist with premises maintenance and DIY activities and to bake, donate and serve in the kitchen at special events.
A range of policies and procedures are in place to ensure compliance with the Constitution, and with government and other regulations. These are reviewed regularly to ensure they are up to date and relevant.
A series of risk analyses are carried out for Health and Safety and other reasons each year. Results are considered during the Trustees monthly meetings and actions are taken to reduce risk to reasonable levels.
A bilateral relationship exists with the NE39 Partnership. This is an unofficial group of charities and businesses in the area whose aim is to share information, consider the wider implications of change impacting the area and to support each other in taking forward improvements.
The trustees’ primarily responsibility is to maintain the building for the community to use. This means hiring it out at reasonable rates to cover running costs. Local users currently include the following regular groups:- Exercise classes – Yoga, Pilates, Line Dancing, Dance Fitness, Karate (adults & children); two Ladies choirs; two long standing Art groups and an Art tuition course (Council Learning Skills); Weight Management Group; Strength and Balance (NHS); Women’s Institute; craft group; and a Day Centre/Lunch Club which has run for 40 years. The weekends are frequently booked for family and children’s parties and other special events. The trustees provide 3

Rowlands Gill and District Community Centre

Strathmore Road, Rowlands Gill, NE39 1JB Registered Charity Number 520738

Annual Report 2025

free events each year for vulnerable children as well as occasional events and the Annual Plant Sale.
Whilst hire fees cover the running costs of the building (and are kept as low as possible to ensure we don’t discriminate against people on low incomes) improvements are made by seeking charity funders to pay for upgrades to the building.
The Reserves policy ensures we retain sufficient funds in the bank to cover loss of around 12 months of income. Any funds generated above that level are used for general maintenance and emergencies.
Planned activities are included in the Business Plan 2025 which included a specific plan for premises improvements to ensure that the building is repaired, upgraded and modernised by its Centenary in 2028.
The following report of all prioritised activities carried out this year from the Business Plan are highlighted in bold print alongside other less important activities that were also carried out during the year.

Achievements

Governance

Recruit at least one more trustee - There were nine trustees throughout the year with no new trustees appointed. A new position was created to separate some of the general duties from the Treasurers responsibility which we called Regular Groups Liaison. Training the trustee in her new role is still underway. The Treasurer gave formal notice in November to resign as Treasurer from the AGM in March 2026 by which time we hope to appoint a new Treasurer.
Implement improvements to the process for recruiting and retaining Volunteers – The number of volunteers increased slightly during 2026 to 15 with around a dozen being active.

Finance

Hire Rates were increased March 2025 by 20% to accommodate increased running costs.
Grants - Two grant bids were successful - £1,831 from The Community Foundation (to add to previous funding) for the new boiler; and £500 from GMBC housing department towards free children's events (Easter and Halloween). A further £250 granted towards the Christmas Fayre with Santa was not received until January 2026.
Repairs in house by our trustee Ian Holmes have saved significant labour costs.
Due to increasing problems with trees and the roots, £8,840 was spent on removing the trees, stumps and roots and repairs to the car park. This has reduced our reserves considerably.
A replacement fridge freezer was purchased with the support of a donation from Rowlands Gill Women’s Institute.

Secretary

Develop better PR and Marketing campaigns to maximise the use of the building – a trustee with dedicated responsibilities has successfully produced and delivered marketing materials for all events this year. It was recognised that more could be done to promote private-hire events where they needed support.

Rowlands Gill and District Community Centre Strathmore Road, Rowlands Gill, NE39 1JB Registered Charity Number 520738

Annual Report 2025

Newsletter – Three newsletters have been issued direct to people this year where we have permission to use their emails and those using the website can ask to be on the distribution list.

Bookings

Deliver fundraising and free events per year – 2 fundraising, 1 evening market and 3 free events for children were delivered this year. These included: Plant and Craft sale, Xmas Fayre, and free Easter and Halloween parties plus a Christmas visit to Santa and a gift for children.
Regular Bookings – The regular classes include Yoga, FND Coffee Drop in, Youth Club, Ladies Choir, Day Centre, Pilates, Choose to Lose, Gibside Art Club, Strength and Balance (NHS referrals), Line Dancing, Women’s Institute, Craftaholics, Cool Girls Choir, Dance Fitness, Karate and Bolbec Life Drawing classes. Peter Nicholls, who led the Karate class for over 20 years retired and a new leader has taken over in his place.
Casual bookings – a record number of casual bookings took place this year – around 30 of which were for children’s birthday parties (usually with bouncy castle). This trend looks set to continue into 2026.

Premises

Remove Corsican Pine tree – The pine tree at the side of the car park was removed in January 2025. The stumps were ground out in December 2025 by the company that felled the trees (West Jesmond Tree Surgery). No extra funding was provided for this work.
Car Park Block Paving – almost half of the car park block paving had to be removed and re-laid in December 2025 because of the damage caused by the pine tree roots. No extra funding was provided for this work which was completed by Laidler and Sons, the same company that re-built the perimeter walls.
Replace broken conservatory and misted windows – This priority will be carried forward until grant funding can be obtained.
Replacement Boiler – grant funding was obtained from The Community Foundation and the replacement boiler was installed in March 2025.
Insulate the building – This has largely been deferred until grant funding can be obtained, except for a store room which had insulation boards installed by our trustee, to reduce dampness.
Sound system – a portable sound system of a speaker and microphones was purchased from our own funds following repeated requests from casual hirers for sound equipment.
Small DIY by our Premises trustee- Curtain rails on the stage have been fixed; outside drainage from conservatory roof has been re-routed to meet the main drain; a replacement external drain cover fitted; various toilet repairs and a replacement exterior motion sensor light fitted above the front door.
Surroundings – volunteer gardeners continue to tidy, weed, plant, mow and generally keep the surroundings looking cared for. Significant progress has been made to tame the side and rear of the building.

Rowlands Gill and District Community Centre

Strathmore Road, Rowlands Gill, NE39 1JB Registered Charity Number 520738

Annual Report 2025

External Relationships

Implement findings from the survey of residents to seek out and support a wider range of activities – continuous and this year included Antenatal well-being classes, Comedy nights, Hypnotherapy, Baby Sensory classes, Laughter Yoga and Cool Girls Clubhouse choir – with varying degrees of success.
Implement a broader range of fund-raising activities to reduce the involvement of trustees and volunteers – this has been carried forward to 2026

IT and website

Continue to improve trustees use of IT – The Secretary has been giving individual support to people, including trustees, on a regular weekday spot which is proving useful. Most of the trustees now have official email addresses and about half use Sharepoint and shared calendars. All trustees are able to use WhatsApp.

Joan Wainwright Chair of Trustees

Ruth Hamilton Treasurer 24 March 2026

ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 December 2025

I report on the financial statements of Rowlands Gill And District Community Centre for the year ended 31 December 2025, which are set out on pages 6 to 13.

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 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures 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 material matters have come to my attention 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 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.

Lilian Hetherington FCA Fellow of the Institute of Chartered Accountants in England and Wales Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX

Date: 26 March 2026

ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE

RECEIPTS AND PAYMENTS ACCOUNTS

For the year ended 31 December 2025

5 6 Payments 7 8 *Closing cash at bank and in hand* Opening cash at bank and in hand Notes *Total Receipts* Donations and grants Receipts Charitable expenditure *Total Payments* Governance costs Investment income *Net income/(expenditure)* Transfers between funds *Net of Receipts / - Payments*	Unrestricted Funds £ 23,158 644 23,802 24,843 252 25,095 ( 1,293 ) ( 344 ) ( 1,637 ) 33,417 31,780	Restricted Funds £ 2,331 - 2,331 11,700 - 11,700 ( 9,369 ) 344 ( 9,025 ) 9,025 -	Total 2025 £ 25,489 644 26,133 36,543 252 36,795 ( 10,662 ) - ( 10,662 ) 42,442 31,780	Total 2024 £
				40,938 1,026
				41,964
				59,474 240
				59,714
				( 17,750 ) -
				( 17,750 ) 60,192
				42,442

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 8 to 13 form an integral part of these financial statements.

ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE

Charity Number 520738

STATEMENT OF ASSETS AND LIABILITIES

As at 31 December 2025

Cash funds Cash at bank and in hand 11 Liabilities 12 Notes	Unrestricted Funds £ 31,780	Restricted Funds £ -	Total 2025 £ 31,780 265	Total 2024 £
				42,442
				252

The notes on pages 8 to 13 form an integral part of these financial statements.

These financial statements were approved by the Board on: 24 March 2026

and are signed on its behalf by:

R Hamilton Treasurer

J Wainwright Chair

ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees.

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

The charity meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £31,780 and has already secured sufficient funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Receipts

3.1 Recognition of receipts

Receipts are recognised when the charity has received the resources, any performance conditions attached to the item(s) of receipt have been met.

3.2 Offsetting

There has been no offsetting of receipts and payments, unless required or permitted by SORP.

3.3 Grants and donations

Receipts from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has received the funds and any performance conditions attached to the grants have been met.

3.4 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.5 Interest receivable

Interest on funds held on deposit is included when received.

3.6 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when 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.

4.2 Charitable activities

Payments on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the payment was incurred.

4.5 Liabilities

The charity has liabilities which are measured at settlement amounts less any trade discounts.

Rowlands Gill and District Community Centre

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

Analysis of receipts

nalysis of receipts
5 Donations and grants 6 Investment on deposit account Deposit account interest GMBC children's party fund Bernard Sunley Foundation Donations Regular hall hire Casual hall hire Affiliation and membership fees Events Grantscape Community Foundation	Unrestricted Funds £ 14,492 3,197 699 3,789 981 - - 23,158 644 644	Restricted Funds £ - - - - - 500 - - 1,831 2,331 - -	Total 2025 £ 14,492 3,197 699 3,789 981 500 - - 1,831 25,489 644 644	Total 2024 £
				11,270 2,258 636 5,511 1,422 750 5,000 14,091 -
				40,938
				1,026
				1,026

Income was £26,133 (2024: £41,964) of which £23,802 was unrestricted (2024: £22,123) and £2,331 was restricted (2024 £19,841).

Rowlands Gill and District Community Centre

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

Analysis of resources expended

7 8	Charitable expenditure Support costs Insurance/licences Governance costs Cleaning IT Improvements Admin/office Events Premises Water Electric Independent examiner's fees for reporting on the accounts Cleaner's payments Gas	Unrestricted Funds £ 5,596 10,236 1,323 1,035 1,691 1,392 1,770 125 484 909 282 24,843 Unrestricted Funds £ 252 252	Restricted Funds £ - 344 - - - - - - - - 11,356 11,700 Restricted Funds £ - -	Total 2025 £ 5,596 10,580 1,323 1,035 1,691 1,392 1,770 125 484 909 11,638 36,543 Total 2025 £ 252 252	Total 2024 £
					5,104 7,268 1,140 730 1,612 1,751 1,810 138 504 1,244 38,173
					59,474
					Total 2024 £
					240
					240

Expenditure was £36,795 (2024: £59,714) of which £25,095 was unrestricted (2024: £20,012) and £11,700 was restricted (2024: £39,702).

9 Transactions with trustees

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related parties transactions in the year.

Rowlands Gill and District Community Centre

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

10 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

11 Cash at bank and in hand

Cash at bank and in hand
Cash at bank Business savings account 32 day notice account	Unrestricted Funds £ 316 5,006 26,458 31,780	Restricted Funds £ - - - -	2025 £ 316 5,006 26,458 31,780	2024 £
				9,614 1,923 30,905
				42,442

12 Liabilities at the period end

ilities at the period end
Independent examination of accounts	2025 £ 265 265	2024 £
		252
		252

The above liability transactions are not included in the receipts and payments figures but are due to be paid for work done relating to the financial year.

13 Events after the end of the reporting period

No significant events affecting the Charity have occurred since the year end requiring an adjustment to these financial statements.

14 Analysis of charitable funds

Analysis of movements in unrestricted funds For the year ended 31 December 2025

Unrestricted funds General unrestricted fund *Totals*	Fund balances brought forward £ 33,417 33,417	Incoming resources £ 23,802 23,802	Resources expended £ ( 25,095 ) (25,095)	Transfers £ ( 344 ) (344)	Fund balances carried forward £
					31,780
					31,780

Purpose of unrestricted funds

General unrestricted fund

The 'free reserves' of the charity

Rowlands Gill and District Community Centre

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

14 Analysis of movement in restricted funds

For the year ended 31 December 2025

Restricted funds Roof repairs Community Foundation grant GMBC Children's party grant *Totals*	Fund balances brought forward £ 100 8,925 - 9,025	Incoming resources £ - 1,831 500 2,331	Resources expended £ ( 100 ) ( 11,100 ) ( 500 ) (11,700)	Transfers £ - 344 - 344	Fund balances carried forward £
					- - -
					-

Purpose of major restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

donor.
Roof repairs	Repair costs
Community Foundation grant	Heating repairs
GMBC Children's party grant	Event costs
Transfers between funds	Reason for transfer	Amount
		£
Between unrestricted and	To cover additional expenditure on boiler	344
restricted funds	replacement

15 Capital commitments

As at 31 December 2025, the charity had no capital commitments (2024 - £nil)