Charity r8gistralion TrumL>er 523523 BRAYfoN COMMUNITY CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 BRAYTON COMMUNITY CENTRE ONTENTS Page LLg81 and admiDislrdlive Infotrnaboft Truslec report Iiidependerl examiner's report staleme￿I of finaYci?I position Notes Iv Ihp MDanGial $131emor.Is 10-18 BRAYTON COMMUNITY CENTRE LEGALAND ADMINISTRATIVE INFORMATION Trustee Selby District AsSUCldlior. of Volunl3ry Serviie Iknown as Up loryorkshirel Board ofthe Trustoo r-iona Goryflor Kdy Goodwin Ann Rhode5 lartin W¥ÉluewiJod Caii)erine UpNI IResigii4d 27 May 202.fjl CharKty nU￿b¢r J?3523 Registered address 8rdbttoII Selby Y08 9￿L CDrrespondenrc addrèss clo S?Iby AVS Communiti/ House Selby Y08 Independtnt examiner FrL7nre5 HaY.iard FCA Fnrfus Limrtod Eusiness Advisors &r.d Accountan15 EqLlIDCX HoJ%o Clifton Ptstk ShiptDn Road York Y030 SPA other namcs BRAYTON COMMUNITY CENTRE TRUSTEE REPORT FOR THE YEAR ENDED 31 MARCH 2025 The. Trustee presoDI their annual rcport 8nd financial siaien'.ents for the y8Ar eiiijed 31 March 2025 The finan¢idl s+dlemenfs havp. been prop8icd In accordancc with Ihe accouDliriy ptsliLleS sel out In nole 1 to Ihc finanr.ial slalcmginls and ctsniply ivilh thp c.liar Vs govcrning docurnLhni, Iho Chanlies Aci 2011 and "Ai.'c*Jiiliilg and RppnrtiTig by Charilip£. Slalcmeni of RèLomrr.efided PrRiliLè applicable lo charities preparing thoir accouiiL& in accordance ydilh l., Financial Repprting Sland*rd applicablo Ir) the UK aiid Republic nf Ireland published In Oclobor 2019" Objècllves and activitiès The. obier.t uf tb? chdflty Is 1he pmviSlOY and maintÈnAnco. lor Ihc bcnc.fit ol the public. of s villhge hall lor by,'le Inhabitants of ltr.e IA) mp.eling%. loclures ar.d cla$%os, ano Brayion Comilldnrty Cenlre aims lo be the Iiub ol the local commuiiily offeririy a wide range of servicoa to local residents and In'.eresl gruUPS As ivell <15 Iiavinq a bvide ran90 of U3ers. Ov￿rI17g a variety of Ir,e.lusiv& acLlV-II￿.<. Il tsffors more bEspuke youth servlCQS Ihal arc a Thp. centro is y&ed for activitie5 Including knck btsxing. baby clas5e5, ilieedeading. a￿laIPur dramal.'GS. a weekly youth hub support q".oiJps Public b¢nefit The Truslep ¢.oDfifni% ibal Ihoy h4ve complied with Ihoir duty lo havfi due regdrd lo Ihp yuidaiiLp on PLJblir. heiiefi.. publishod by thL' Achievements pertorrnan¢¢ Ovtsrview Braylon CtsnimJnity CeTrlrp. Con￿ni1￿.d tn niAkp siqDifioan'. 8lr dv..4 (Jver th** pJst ye..?r, Oemonstrypport the tosl DI trffcrin9 the yOLJlh GluJ sessions. F.xpendilure from these lunds Wd. They are al40 [vb,'ions.ble for 5Éifv.giiarding Ihe abbels of Lhc ch2rty BRAYTON COMMUNITY CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE OF BRAYTON COMMUNITY CENTRE I report lo the niy oxamination ol the fin4Doi41 slalerneyls ol Braylun CornmiiDIty Centrp Ilme chcifiiy) for thc yf ar ¢nded 31 March 2025. Respoosibiliti¥S and bas¢s Df report As Ihe trusl¥e ol the r.hari'.y yoij are iespongible for the pr8paralion ol the finaDcial slalemenls in 8¢Coru3n￿ iw'-Ih'.Iie reqLiremonl% ol the I repor. in respÉ¢l ol Iny exarr,jnAlion of Ihe charity'% fin.?ncial slaleTTrenis carned out undcr se¢lion 145 of Ihe ?011 Act. In carry1ng out my exa￿li)￿li￿rI I hdve lollowpd ￿11 the applityoble Oirections giV+.n by the Chanty ConirniSSlOn undcr ser,liurt 1451Sllbl of Ihtt 2011 Acl. Independcnt examlner's 5tatetnent I hclvè iomtsl&led ms. exrilTiifhdlion I confirm Ilial no mallgrs hRvp come lo my aiienlion In conn*clior, wi'.h Ihc examinalion giving Ine accounl'ng records WLJre not kcpl 111 respect ul the rhaiily ds required by $e¢iion 130 ol Ihp. 2n11 Acl-. or Ihp. financial ÈtJlcments do not accord ivilh feLords. or Chariliii% IALcounls and Rv.portsl RegLilatlOn5 2=08 olhcr than any requ1rpm¥nl lb.al Phe ci(-.i ()LJnls giv8 gi thlje. and la r View w*ich Is not a Tnaltor Coiisiderod a5 114rtL o12n Independent Èxamindlion. I havp no Loncerns hav• corlle ar.r05s no uther matters In c()nneclion wilh ihe *.x8min31ion lo wliiLh artenlioD shaijld be drawn In this der 10 en,2ble d P￿por uriderslandiDg ol tho fir,ancial 51alements io be reached Fra es Howard FCA BLi¥iness Advisor5 rind AitOunlBDIS Equinox House Clifton P-Tk Shipton Road Y030 JPA York Dated 30 0¢iober 2025 BRAYTON COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 3t MARGH 2025 Ctirrent financial year Unr¢strict¢d UnTeslrl¢ted Restricted Total Total funds tunds funds general designated 2025 2025 20Z5 2025 2024 Note5 Incomc frtsm.. DonAliuilS and le9ac,es 1.423 49.280 3.836 49.466 98,748 57.846 Totsl ineomè 50.703 53.-304 104.007 57.846 Ex 69,360 11,577 16,676 88.61.3 Net lexpenditur•lllncome for thè yèar 19.6571 36,628 15,394 Grtsss Ir8nsfers be￿v￿l'll funds 15.1401 28,062 122,9221 Plet lexpenditurellincome for th* yearl el movement in funds 13,706 Fund balances al 1 April 2U24 142,5841 605.664 10,022 573.10?. 604,940 Fund balanc9$ al 31 March 2D25 622.149 23 728 588,496 572,".02 I Incomo expep.diture darive Ironi conliDuin9 aclivilies. BRAYTON COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES ICONTINUED INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre5trictod Unrestrictèd Restricted Total funds funds general flcsignated 2024 2024 2024 2024 Notes Incotne fram.. 38,106 19.740 57.846 Total income JU,106 19.740 57.846 Ex dilurt O 82,992 4,572 2,1?0 9.684 Nel lexpendilurellln¢ome for tho y￿ar 144,8861 14.5721 17,620 Gr055 trarisfèrs belweer fund 7.598 17.5981 Not lexpenditurellincttmè for the yearl Nei movement in funds 144.8861 3,026 10,022 Fund balJn¢eg ai 1 April 2023 2.302 b02.638 604.940 Fund balance5 at 31 M¥rch 2024 142.5841 10.D?.2 573,102 BRAYTON COMMUNITY CENTRE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets 622.149 605.664 Current assets Doblor5 10,794 43.424 6.811 10.807 Cci%h al bank and in hand Credltors-. atnounts falling due within onè year 11 133.65Jl 132,5621 588 49fj 573.102 ncorne fu￿d$ 23, K28 622,149 111,022 fir>s,664 142,5841 588,496 51J,102 Tho fir.2ncial state￿￿1)IS were dpprovpd l)b Il'p. Tru%letr 011 30 Or,lobeT ?025 Trustee BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 37 MARCH 2025 Accounting policies Charity information BraWoD Co(r,munily Centre 1$ 8 c.hanty regisltrtd wllh the Charity CufflmiSSlOli for EDglaiid dnd Wales. The r¢gitslered offict Is Ftsxhill Lane. Biaytnn. Selby. Y08 9EL. AccDunllng convention 'Aty¢ounting aiid Repor'.iri9 by Charihe5. 51&1ement ol Rccommtndod Practicc app1i¢able lo charilies preparing lleir 3r,uouiils in a￿OrdanCe Vvilli Ihe FinaDLial Rgyurting Standard dpi)liGable in Ihc UK 8nd RepuDIIG Iroiand publLshed In OLitsber 2019".TII ¢hJr,ty Is a FubliE Benefit Enknty d￿TIlled by FRS 1n2. I ha cliarily has takeD 3Jvailt2ge of the provisions in the SORP lor Lharilies not to prepare 2 St31emoni ol Cash FIGWS The Iinancial sialemefils havp departed from Itie Chdrilies (Accounts and Reportsl Regulations 2Tr08 only lo Inc exteTri requirod to sinct been withdrawn. acwvniing poliw notes. l trie pnncipal airnuniing policics adopi*d £rc sel odl bcloiw Going concorn Al '.he l-rre Pi approviTG the findllLial 51ic t&mEPlS, the InJ51ee. Sclby District AVS IUD ltrr YorksF.Irel vi.11 EonliP.ue 10 5UPWrt Ihp tri.sitso continues lo adupl Ihp going concern basis ol aGcuunting In preparing Ihv. financial stalemeiiLS 1.3 CharSlablo fund5 Desigildled funds ¢o'.Yiprise funtts K,hiclI boen se., "sido al the discrciion ol the Iruslee lor specific pu.'p05e5 The purp05QS Rcoiricted Funds JrP %Lbiecl lo speoifiti iond..liOnS by o.orurs as lo liow they m31 hp. used The PLrposes and uses of Ib.e reslricled IncornE Expemditur Gc)iiemance costs ir.cludo those Costs a5SOCidlcTrd with meeliiiq the rAI?%lilknlional and %lalii'.ory rp.quiremcn15 of the charify and .Eupport cosis Include central ILncliDns and hdve beeii allocated lo ar.Iivily Lost caleoorics on a basi3 CDll5isicni with the usg of rtsnurces. 10- BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ounting policies (Continued) Tangible fixed aggots Impairmenl lossos. following ba5CS-. Freehold land Jnd buildings Community Genlie IniprOve￿ernIS ImpaiTtnent oi f1Ked assets Al ¢d¥h reporting end d3fe. the chari J rei'iews tha cJrryi4g amounts ol its l.lTrg'. ble asfjols to delcrmine whether Ihere Is any Cagh and cash equival8nts Cash and cash equivalents IncludEtr Lasli In hand and deposils held a.. call with banks, Financial instruments Finar,tr.ial Inslrum6rtlS 8re recoqnisBd 11) Ihe Clar'ly's balintè ￿1)eet when Ihe chArily becomes Pcirty lo lh* conlraclual provisions O Baslc financial assets Basic findncidl ass￿1£, INhich iDr.ludp debiors and G35h Aryd bank oalafices, are measured al IrdTib¥¢lion price. Trcido ¢rcJi,'ors 3re obl,'ga'.i(In£ Iu Pdy lor (Ju￿5 or ser¢.'ces IhAt hdb'E been acquircd In Lhe Didinary course ol opeialioiis from Critical accounting estimates and judgem•nts theoe Li%tsmales pe,'iods whpre the revision •ffe.¢ls bolh curronl and futuro periods. BRAYfoN COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEOI FOR THE YEAR ENDED 31 MARCH 2025 Donations and lega¢ies Unrestrictèd Restricted Total Total funds funds ganeral 2025 & total 2025 2025 2024 Oor.aiions gffts 1,423 3,836 5.259 Charltable Income Income 2025 2024 PertormanC&. rel3ied 9ranlS enlb and ronm hire 49.468 49,28D 19.740 38.106 98,748 57,846 Analysis by fund 49.280 49.468 38,106 19,740 98,748 BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Charitsble activitios Ch3Tilable Expenditure 2025 Chirilable Expenditure 2034 Insuranco 3.237 529 2,530 2,280 3,436 7,624 5D4 4,¥32 8,3UO Gas MainlEp,anr.p.. Tepairs and renewils 12,189 6,034 624 2,953 7,1 gJ 568 Mandgerneiil c.hary Other sepiic&s J1,877 4,995 193 48,646 1,620 4,389 SLndry expens￿$ 74.020 111.743 Shdf& ¢Jl suDport r.(151s l%ee nolL' 61 Sharo ol qov¢rndiice cosls lsp.e Iiole 61 12,637 1,956 6.261 1.680 88,613 89.684 Analysis by fund 2.99? 4.572 2.120 16 676 88.613 89.684 BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support costs Govpfflanro ost5 2025 Support costs Governance 0Sts 2024 11.577 45 11.577 45 4.572 Bank Lharges stalionery Telephontr AGcouni?nc.y Markeling 1Q4 104 2Y 29 814 814 915 915 641 641 201 201 Ac¢0Jn￿P7cY 1,956 1.956 1.680 1.680 12.6Jl 1.956 14.593 6.261 1.680 7.941 Analysea bckneen 12,637 14.593 6,261 1.680 7.941 Govemance costs Includes paym¥nis lo accoL'nlan15 nf E1.95612024.- £1.6801 for ip.depeDdenl PM.)minors feos. Trustee uriTg Ill￿. year manD9p.mpThl charges 0. £31,877 12024.. £4B.6461 wt&re paid lo Selby fjislritl Association ol Vuluniary Se￿iCe. Al 31 March 2025 £76.50212024 £44.5B51 was payJble io Seltiy DislriGI Associaiion of Voluntary Strndice Transfcr5 All transfers wilhiD Ihe ytsar are in relation its tspilalised asse'.s moved l(J designated funds. 14 BRAYfoN COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Tangible fixed assets FfèÉhold land ¢otntnunity and buildinys Centre improvernenls Total Cost or valuation Al 1 April 2V24 600,000 14,82A 28.062 614,824 28,062 Al 31 Marr.h 2025 600.000 42.88 642.886 Deprecièlion 2.410 8.577 9,16n Depre¢ia-.ion ch3rged in ihe year 3.000 Al 31 Maicy 2n2 J 10.987 ?0.737 Carrylng amount Al 31 March 2025 590,250 31.899 622.149 Al 31 IMar¢h 2024 593,250 12414 605,6È4 Freehold laiid and building5 werc v•lued al E6UO.000 on 31 August 2021 by Miihael J Townend, FRIGS FAAV of Townend Clegg & The hi%loric Cosi ol the Conimiinily Cpnlre .s unknown Debtors 2025 2024 Amounts falling due within on¢ y¢ar'. Trade dL'b'.or" PrepLiymviils and aLLrued In¢ome ,449 6.280 b31 811 CrgdilorS'. amounts folling due within year 2025 2024 Notes 4.392 76.502 2.179 Arnnunl owed 10 parvnl undert3kiig 44,585 2.236 De.lerrpd lnt.ome 87.871 50,180 BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR fHE YEAR ENDED 31 MARCH 2025 Deferred in¢om¢ 2025 2024 Olhcr dc'prrÈd Incomo 4.509 1.180 2025 2024 Deferred ifir.nme 18 Includco wi'.hin-. 4509 .180 MtsvemeDIs in Ihè year Dolorrod Income dl 1 April 2Q24 ReleBsed Iroin previous periods Kesourccs dolerrcd In the y¢'ar 1,180 4.509 Oelerrp.d Incotne at 31 March 2U25 4,509 Dtr.lerre.d incotne inGlude.s rent and room hire re￿I￿0d ift advance 16- BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARGH 2025 Roslricted fund5 The .nGome funds ol the charity iycludè reslricled funds cofflpri$iiig Ihe following Ljnexpended balances ol rtonaliofis arid grants hcld trust for specific purposes. Movement in funds Ineome Expenditure Balance at 1 April 2024 TraDgfers BalaDc@ at 31 March 2025 BPC- yaulh Llub $ession% 7.620 11.969 19,7951 12.4021 9,794 2.402 2.104 UKSPF youlk cluty rèlurbishmenl 12.3751 11.434 2.77U William% FaTnily funa 5LJPPOrt for yoalh club 2.500 2,500 10.022 53.304 116.6761 122,9?21 23.728 Movement in funds Irbcome ExpÈnditure Bal3ncÉ 31 l April 2023 Transfers Balance al 31 March 2024 9,240 500 7.620 RPC root repairs 10,000 IT,5981 2,402 19.740 17.5981 10.022 BPC. youth club sessions Fuiid< received fvom Braylor. Paiish Council io covcr'.he cost ol a youth l•adèf for 12 mo?Ihs BPC- roof repairs12024 only) NYP youth club refurblshmonr CrowdfuDder Appeal Fund£ received frDm Crowd-.under dppeal io help cover the r.osl ol refurbis￿rnpnt lo acLomTr?daie'the y?ulh club. UK Shared Prosperity Fund roceivtd fvarn UK Shared Prosperity Funo io help cover the costs 01 building relurbishtn¢nls lo accommodqle the youth Locality Fund l uiidq receiipd Iroin tho Locality Fund te help cov*r the. cost Oi Illiams Family Fund BRAYTON COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 14 Vnrr$triCted funds- deslgnaled These are unre%irii'.&.d fdnd5 which are maieriol to Ihe ch4rity'5 aclivil,-es made up as follows Movement in fund$ Incomg Expenditure 8a13nce at 1 Apr¢1 2024 Transfers Balanco 31 March 2025 Iixed ossels 605.664 28.062 622.149 Movernoni In lunds Expenditure Balance at 1 April 2023 Income Transfers Balance at 31 Mar¢h 2Q24 Fixed ass015 602 63È 4,572 60J,6fj4 Analysis of no¢ 95sets h&￿een funds Unreslrieted funds DÈgignated funds Restricted fund5 Total 2Q25 2Q25 202S 2025 Fupd bcJl*n¢eb a131 Mdrcl) 2Q25 dre repre%*nled by. TaDgiblp asso'.s 622,149 622.149 133,6531 26.72E 157,3811 622,149 23,728 588.496 Uvrestricted funds Designated funds 2024 Rgstrieted funds Total 2024 2024 2024 FuiTrol balances al.31 NIAfr.h 2024 arp. rppresenlcd by.. Tangible asse'.$ 605.664 605,664 132,5b2 142,b1>41 10,022 14k,>841 605,664 10.022 Related party transactions Ultitnato pareiit undértaking Selby Disiict Assor.iatian ul V)lufilary Spr¢iiP.. a charillE ble company rogi*iercd with the Charity Commi551on li En9land and Gommunily L¢hnire on 25 July 2022. Selby r)1slrir.l A%%ociaiion ol VoliinL4ry Se￿icC 1.4 kiiown 3s Up lor Yorkshire Up ltsr Yorkshi¥e Comtnijniiy Ilousc, Portholme Fioad. Selby, North YoTkshire, YO8 400