## **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**
1. 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**
2. 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.**
3. 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
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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
1
## 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.
11. 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.
12. 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.
13. 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.
14. 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
15. **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.
16. **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
17. **Hire Rates** were increased March 2025 by 20% to accommodate increased running costs.
18. 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.
19. Repairs in house by our trustee Ian Holmes have saved significant labour costs.
20. 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.
21. A replacement fridge freezer was purchased with the support of a donation from Rowlands Gill Women’s Institute.
## Secretary
22. **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.
2
Rowlands Gill and District Community Centre Strathmore Road, Rowlands Gill, NE39 1JB Registered Charity Number 520738
## **Annual Report 2025**
23. **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
24. **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.
25. **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.
26. **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
27. **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.
28. **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.
29. **Replace broken conservatory and misted windows** – This priority will be carried forward until grant funding can be obtained.
30. **Replacement Boiler** – grant funding was obtained from The Community Foundation and the replacement boiler was installed in March 2025.
31. **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.
32. **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.
33. **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.
34. **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.
3
## Rowlands Gill and District Community Centre
Strathmore Road, Rowlands Gill, NE39 1JB Registered Charity Number 520738
## **Annual Report 2025**
## External Relationships
35. **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.
36. **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
37. **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**
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## **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
5
## **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.
6
## **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
7
## **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.
8
## 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.
9
## **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).
10
## **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.
11
## **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
12
## **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)
13