Harraton and District Community Centre Charity Registration no 520808 Financial Statements and Reports For the year ended 31 March 2025
Harraton and Dlstrfct Communlty Centre Contents Legal and Administrative Information Trustees, Report Independent Examiner's Report statement of Financial Activitles Page 3 Pages 4-6 Paga 6 Page 8 Page 9 Pages 10-12 Balance Shegt Notes to the Accounts Charlty Number 520808 Page 2 of 12
Harraton and Dlstrlct Communlty Centre Reference and Administration Details Name: Harraton and Distrlct Community Centre Charity No: 520808 Tru8188s: Chair - Maurice Edmondston Vice Chair - Jan6t Foster Treasurer - Amanda Shale Secretary- Andrea Whitsker-Lindsley Kerrie Holmes Kathryn Taylor Raglstared Addr8SS: Bone Mill Lane Fatlield Washington Tyne & Wear NE38 8BQ structure: Harraton and District Community Cantre Is a ragistered Charity and operates under a Scheme dated 7th November 1966 Sole Controlllng Trustee: Sunderland City Coundl Bankers: Natwest Washington Town Centre Wa8hlngton Tyne & Wear NE38 7SG Ind8P8nd8nt Examiner: Erlc Southwlck & Co Accountants Charity Number 520808 Page 3 of 12
Harraton and Dlstrfct Communlty Centre Trustees, Report Objectives Harraton Community Centre is: a multipurpose centre available for community use and or service provision by a range of user groups or for public hi. It is a facility which offers opportunities for the community to meet, stay active. learn new skills and volunteer Wa provide a base for a wide range of actlvities and services: social and recreational health and well-being education and training information and advice The resultant benefits for our community are: a local place to come together to socialise, cr8atlng community cohesion and sense of belonging a reduction In isolation and Increased partlclpation of the most excluded a pla where a range of different services can be delivered by different bodies under th8 samg roof the provision of an alternativ8 learning environment increased participation and engagement support for the development of community-led activltles to meet local needs motivating local people to volunteer and build citizenshlp Achlevements This has been another satisfyfjng period, contlnuing to build upon the foundations of prudent financial control I monitoring and increased efforts in promoting the facilities available at the centre. Income, excluding grants, increased 40 % from the prior year and this was across all streams section rents, ad hoc hires and event income. Expenditure, exduding capital expendlture, Increased by 30 % with the major utility costs only incroa8ing by 25 %. The investsment In new boilers a couple of years ago has helped signifiGantly in keeping this at a manageable level despite the increase in use of the Centre. Excluding incom8 and expenditure relatlng to capital grants and capital expenditure, the Centre has generated a Surplus of Girca £29,000. Private bookings continue to increase as we improve the interior of the Centre to make the user experience more enjoyable. Durlng the year we have seen groups continue to operate and we have had a number of new groups uslng the Gentre. The Centre volunteers have (x)ntinued to put on events for the Community and established a partnership with a u8er group to trlal a Night Market event which ha8 been continued Into 2025- 26. Charity Number 520808 Page 4 of 12
Harraton and Dlstrlct Communlty Centre During the year, a significant programme of works was carried out including decoration, toilet refurbishments and outside works. These works have helped support a wider range of events. A prudent forecast has been Set for 2025126 and any excess of surplus over that forecast will be used for additional refurbishmgnt works. The trustees have consldered the guidance produced by the Charity Commisslon on the provision of public benefit and they confinn that public benefit has been provided by the range of activiti88 as described above. Roservos Pollcy: The Trustees have an establlshed pollcy whereby funds not commltted or invested in tangible fixed assets "(the free reserves") held by the charity should be between 6 and 9 months of the resources expended. At this level, the trustees feel that they should be able to continue the current activities of the charity in the event of a significant drop in funding. At present the sum of £20,000 Is set aside in a designated contingency fund this is £7,000 for maintsnance and repairs of the building and £13,000 for 12 months running costs. Investment Pollcy: The Trustees consider the most appropriate policy for investlng funds remains with investing in a hlgh deposit account, as this continues to meet the needs of having cash readily available if required. Rlsk Review: Internal risks are minimised with a procedure for the authorisation of all projects and expenditure. Risks to external funding are monitored by regular meetings of the Charity Trustees and appropriate actions belng taken. Plans for the Future Objectives for the forthcoming year include: Funding applications for fvrther Internal works Agreeing Building businass plan Continue to implement solutions to reduce utility consumption and therefore costs Negotiate new electricity and gas contracts when current GontratGS run out mid 2026 Review hire rates against current runnlng costs Continue to promote the factlities and build appropriate relationships wlth other providers . Seeking to co-opt more people onto the Gommitte8 Involvement of volunteers within the ntre Responsibilities of the Trustees: Charity Law requires the Trusteps to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity, including Income and expenditure for the financial year. In preparing those financial statements, the Trustees should follow best practice and: Select suitable accounting policies and then appty them consistently Make judgements and estimates that are reasonable and prudent Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Charity will continue on that basis. Charity Number 520808 Page5of12
Harraton and Dlstrlct Community Cenlre The Trustees are responsible for maintaining proper accounting records. which disclose wlth reasonable accuracy at any time the flnancial p081tion of the Charity and to enable then to ensure that the firkgncial statements comply wlth all relevant legal requlromenls. The trustees are also responslb16 for safeguarding the assets of the Charity and hence for taking all reasonable 8tep8 for the prevention of fraud and other irregularities. Approved by the members and slgnad on thalr behalf: Name: M F Edmondston Signature: Date: 13 2ois Charity Number 520808 Page 6 of 12
Harraton and Dlstrfct Communlty Centre Independent Examiners Report Report to the trusteeslmembers of Harraton and District Community Association on Accounts for the year ended 31 March 2025 set out on pages 7 to 11. R8spectlve responslbllltlos of the Charlty and the Independent Examiner As members of the Charity you are responsible for tha pr8paration of Ihe financial statements; you consider that the audit requirement of Regulatlon 3(3) and sedion 144(2) of the Charfties Acl do not apply and that an independent examination is needed. It Is my responsiblllty to Examlne the flnancial stalements under s.145 of Ihe 2011 Act. Follow the prOdureS laid down in the General Dlrections given by the Charity Commission under section 145 (5)(b) of the 2011 Act;and state whether particular matters have come to my attention Basls of axarnlner'8 Statement My examination was carried out in accordanc6 With General Dir8Ctlons given by the Charity Commissioners. An examinaOn includes a review of the accountlng records kept by the charlty and a comparison of the accounts presented with these records. It also includes conslderation of any unusual items or disdosures in the accounts, and seeking explanations from the tNstees concerning any such matters. The procedur8s undertaken do not provide all the eviden that would be requlred in an audil, and consequently I do not express an audit oplnion on the a)unts. Independent examlnerfs statement In connection with my examination no matter has come to my attention: (1) whlch glves me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 130 of the 2011 Act; and to prepare acGounts which agree with the accounting records and comply with the accounting requlrements of the 2011 Act . or (2> to which, In my opinion, atlention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 1311112025 Signad Adam James MAAT Eric Southwid( & Co Accountsnts Ltd 51 The Avenue Seaham SR7 8NS Southwick & Co AdnJ* CDmpJny ccountants & Charity Experts Charfty Number 520808 Page7of12
Harraton and District Communlty Centre Statement of Financial Activities for the year ended 31 March 2025 Unrestrlded Doslgnatod Fund8 Fund8 Restrlcted Fund8 Total Funds 2025 Total Fundfj 2023-24 Nots IoMe and Endowm8nts from: Donatlons and L8gacles Charltable Actlvltes other Trnding Activlt88 Investrnents Total 68,119 68.119 79,359 68,119 68,119 79,3S9 Exponditur8 on: Raising Funds Charftable actlvltles Other Total Net In¢omlngloutgolng resources before transfers 63,619 63.619 82,292 63,619 63,619 82,292 4,500 4.500 (2.933) Transfers Net movement In funds Valuation of prop8ty Total Funds brought fornaffl Total funds carried forward 4,500 4.500 172,034 176.534 20.000 20.000 192,034 196,534 194,967 192,034 Charity Number 520808 Page8of 12
Harraton and District Communlty Centre Balance Sheet as at 31 March 2025 2023-24 2023-24 Funds Funds Not• Flxed A88ets: T8nglb18 Assels 3 135.000 135.000 135,000 135,000 Total Flxad Asset8: Curront Assots Dgbtors Bar Slock Christmes Cerd Stock CunpntAccount Cash In Hand 1,576 400 400 40 61,804 56,398 Total Current A8sots 62,244 58,374 Liabiliti08 Cr8ditors." Amounts falling due within one (710) (1.340> Cr8d1t.. AnuntS falling du8 8ft8r one year Total As881818ss total Ilabllltl8$ 196.534 192,034 The Funds of the Charily:. Restrlcted funds Designated Funds Unrestrlcted funds TOTAL CHARITY FUNDS 20,000 176.534 20,000 172,034 Approved by the mamb8rn and sign8d on thair behalf: Name: M F Edmondston Signature.. Date: 13 (yrfernbo( 2ULr Charity Number520808 Page9of12
Harraton and Dlstrlct Communlty Centre Notes to the Financlal Statements for the period ending 31 March 2025 Accounting Policies Basis of Preparation These Financial Statements have been prepared In accordance with Accountlng and Reporting by Charities: Statement of Recommended Practice applicab18 to charltles preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2015) - Charities SORP (FRS 102). Harraton and Dlstrlct Community Centre meets the definition of a public benefitentity under FRS 102. Assets and liabilities are initlally recognlsed at hlstorlcal cost or transaction value unless otherwise stated in the relevant accounting policy note(8). Incomlng R8sourc8S These are included in th6 Statement of Financial Activities (SOFA) when: the charity becomes entitled to the resources" the trustees are virtually certain they will receive the resources; and the monatary value can be measured with sufficient reliability Donatlon5 are only induded in the SOFA when the charity has uncDnditiDnal entitlement to the resources. Capital Grants are released over Ihe economic useful life of the asset to which they relate Resourcas Expanded and Llabllltles Resources expended have been analysed using a natural classificatlon. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Taxation The charity is exempt from corporation tax on Its tharitable activities. Charity Number 520808 Page 10of 12
Harraton and Dlstrlct Communlty Centre Funds The Charity has two funds, an unrestricted general fvnd and a deslgnated unrestricted fund used for expenditure specified by the Trustees. There are no restricted funds at this tlme. Income and Expendlture Analysls 2024-25 Income and Endowments from: Donatk)n8 and Legaci88 Gifts and Donations oth8r Donatlons Unrestrlcted Rostrlcfed Total Charltable Actlvltles Grants SeGtlon Rents Priva18 Hir8 Bar Income Other 6,100 34,154 14,053 9,701 4,111 68,119 68,119 8,100 34,154 14,053 9,701 4,111 68,119 68,119 Total Incomlng Resourc88 Expenditur8 on: Charftablo Actlvltles stock Rent and Rates Utiiitles Insuranc8 Waste Dlsposal Cleanlng Repalrs and Maintenance Llcences Legal Fees Capital Expenditur8 Independent Examlnatlon Depreclatlon Oth8r Unrestrlctgd Restrlctsd Total 3.592 125 11.861 672 1,346 8,143 4,525 1,952 30,875 360 1,320 63.619 63,619 Total Resources Expended Support Costs Support Cost Type Fundralslng Charftable Govgmanco Total Cost Actlvlty Actlvlty Actfvity Rent and Rates Utilltles Insuranc8 Waste Disposal Cleaning Repairs and Malntenanc8 Legal Fees Independent Examlnatlon Total 125 11.861 672 1,346 6,143 4.525 125 11.861 672 1.346 6,143 4,525 1,952 1,952 360 2,312 24,672 26,984 Charity Number 520808 Page11of12
Harraton and Dlstrlct Communlty Centre Fixed Assets Total Flxad Assets Furnlture and Flxturos Land and Bulldlngs Cost At 1 Aprll 2024 Additions E)Isposals 24,555 135,000 159,555 Depreclatlon At 1 Aprfl 2023 Charge th18 P8riod 24,555 24.555 Net Book Value Debtors No room hire charges were outstandlng at the balance sheet date. Creditors This Is an Independent Examlnation fee of £560 and hire fees paid in advance of £150. ultimate Controlling Party Sunderland City Council are the Controlling Trustee. Charlty Number 520808 Page 12of 12