" OSce"
JOHNSTONEBRIDGE CENTRE AND COMMUNITY DEVELOPMENT TRUST
UNAUDITED FINANCIAL STATEMENTS 3457 JULY 2025
COMPANY REGISTRATION NUMBER:- $C429028 SCOTTISH CHARITY NUMBER:- $C043738
CARSON & TROTTER CHARTERED ACCOUNTANTS 123 IRISH STREET DUMFRIES DG1 2PE
Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Company Information
Directors David Johnstone Kirsty Sloan William Lockhart Julia Barnard Wendy Telford John Graham Kevin Bennison George Muirhead Shelby Watson Company number $C429028 Scottish charity number SC043738 Registered office Johnstonebridge Centre Kirkbank Road Johnstonebridge Lockerbie Dumfriesshire DGI11 1ES Independent Examiners Carson & Trotter Chartered Accountants 123 Irish Street Dumfries DG1 2PE Bankers Bank of Scotland 91 High Street Dumfries DG1 2BN
Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Contents
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Page
Directors’ report 1-3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6-7
Notes to the financial statements 8-16
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Johnstonebridge Centre and Community Development Trust Limited Company limited by guarantee
Directors’ report for the year ended 31st July 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006 present their report and the unaudited financial statements for the year ended 31st July 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.
Reference and Administrative Details
The following trustees served throughout the year and up to the date of approval of the financial statements, unless otherwise stated:
David Johnstone Kirsty Sloan William Lockhart Julia Barnard Wendy Telford John Graham Kevin Bennison George Muirhead Shelby Watson
Registered Office
Johnstonebridge Centre, Kirkbank Road, Johnstonebridge, Lockerbie, Dumfriesshire, Scotland, DG11 IES
Company Number
8C429028
Charity Number
$C043738
Accountants
Carson & Trotter Chartered Accountants, 123 Irish Street, Dumfries, DG1 2PE
Bankers
Bank of Scotland, 91 High Street, Dumfries, DG] 2BN
Structure, governance and management
Johnstonebridge Centre And Community Development Trust Limited is a charitable company limited by guarantee and not having a share capital and was incorporated on 25th July 2012. It is governed by a memorandum and articles of association. Johnstonebridge Centre And Community Development Trust Limited is governed by a Board of Directors who are appointed in terms of the Memorandum and Articles of Association.
Recruitment, appointment and training
Where new directors are appointed they are given a formal induction to the work of the charity and provided with the information they need to fulfil their roles, which includes information about the role of the directors and charity law. New directors are nominated by the existing directors and appointed where they have the necessary skills to increase its experience in achieving the charity's goals.
Page 1
Johnstonebridge Centre and Community Development Trust Limited (Companylimited by guarantee) Directors’ report for the year ended 31st July 2025
Objectives and activities
The principal activities of the company in the year under review were charitable, in line with the company's objects, which read: To benefit the community of Johnstone Parish by managing community land and associated assets for the benefit of the Community and the public in general, providing, or assisting in providing, recreational facilities, and/or organising recreational activities with the object of improving the conditions of life within the Community, advancing community development including urban or rural regeneration within the community, advancing the education of the Community about its environment, culture, heritage and/or history, advancing environmental protection or improvement including preservation, sustainable development and conservation of the natural environment, the maintenance, improvement or provision of environmental amenities for the Community, and/or the preservation of buildings or sites of architectural, historic or other importance to the Community.
Achievements and performance, and plans for future periods
We are delighted by the continued high usage of the hall and the success of our various groups in fostering social engagement and providing a diverse range of activities for the community, The Minnygap and Clyde Wind Farm Micro Grants continue to be instrumental in establishing new groups and empowering residents to fulfil vital village projects. While the solar and battery project was not finalised this year, we are on track for completion in the next financial year. We look forward to seeing how this initiative helps mitigate rising energy costs.
Fitness participation has surged this year, with four consistent groups-NHS Strength and Balance, Active Communities, Total Tone, and Pilates and Play-delivering significant physical and mental health benefits to our community.
Johnstonebridge is set for an exciting period of growth with the addition of 33 new households. We hope our new neighbours find the Community Centre to be a welcoming and useful hub, just as our long-standing residents do. The Trust's priority remains maintaining high levels of community engagement and supporting the diverse range of activities that bring our village together
Financial review
The accounts showa net surplus for the year of £6,733 compared with a deficit in the previous year of £41,374. Funds carried forward amount to £1,092,509 of which £46,496 is restricted and unrestricted funds amount to £1,046,013, made up of £69,410 of general funds and £976,603 of designated funds, at the year end. The directors have set a reserves policy and determined that it would be appropriate to designate £15,000 to hold as a reserve to cover approximately 6 months of normal running costs.
Risk management
The directors have assessed the major risks to which the charity is exposed, in particular those related to the operations and financing of the charity and are satisfied that systems are in place to mitigate these risks.
Small company exemptions
This report is prepared in accordance with the special provisions of Section 415A of the Companies Act 2006 relating to small companies.
Statement of trustees’ responsibilities
The trustees (who are also directors of Johnstonebridge Centre And Community Development Trust Limited for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 2
Johnstonebridge Centre and Community Development Trust Limited (Company limited by guarantee)
Directors' report for the year ended 31st July 2025
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and the incoming resources and application of resources, including the income or expenditure of the charitable company for that year. In preparing these the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP 2015 (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ff was approved by the Board on 14th April 2026 and signed on its behalf by bessirectoresine
Page 3
Johnstonebridge Centre And Community Development Trust Limited
(Company limited by guarantee)
Independent Examiner's Report to the Directors and Members of Johnstonebridge Centre And Community Development Trust Limited
I report on the accounts of the charity for the year ended 31st July 2025 which are set out on pages 5 to 16.
Respective responsibilities of trustees and examiner
The charity's trustees, who are also the directors of the charity for the purposes of the Companies Act, are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
a. which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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tO prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
- b. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Mrs Linda E Brannock B.A., CA.
Carson & Trotter
Chartered Accountants 123 Irish Street Dumfries DG1 2PE
Date: 14th April 2026
Page 4
Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Statement of financial activities (incorporating income and expenditure account) for the year ended 31st July 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| Income and endowments from: | |||||
| Donations and legacies | 2 | 1,240 | - | 1,240 | 524 |
| Charitable activities | 3 | - | 61,871 | 61,871 | 19,081 |
| Othertrading activities | 4 | 20,879 | - | 20,879 | 20,998 |
| Investments | 5 | 1,280 | - | 1,280 | 508 |
| Other | 6 | 3,041 | - | 3,041 | 3,010 |
| Total income and endowments | 26,440 | 61,871 | 88,311 | 44,121 | |
| Expenditure on: | |||||
| Raising funds | 7 | 1,749 | 3,991 | 5,740 | 14,146 |
| Charitable activities | 8 | 54,461 | 21,377 | 75,838 | 71,349 |
| Total expenditure | 36,210 | 25,368 | 81,578 | 85,495 | |
| Net income/expenditure | 9 | (29,770) | 36,503 | 6,733 | (41,374) |
| Transfers between funds | |||||
| Gross transfers between funds | - | - | - | - | |
| Netmovement in funds | (29,770) | 36,503 | 6,733 | (41,374) | |
| Reconciliation offunds | |||||
| Total fundsbrought forward | 1,075,783 | 9,993 | 1,085,776 | 1,127,151 | |
| Totalfundscarriedforward | 1,046,013 | 46,496 | =1,092,509 | 1,085,776 |
All income and expenditure derive from continuing activities.
The notes on pages 8 to 16 form an integral part of these financial statements.
Page 5
Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Company Registration Number SC429028
| Balance sheet | Balance sheet | |||||
|---|---|---|---|---|---|---|
| as at 31st July | 2025 | |||||
| 2025 | 2024 | |||||
| Notes | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Tangible assets | 12 | 953,521 | 975,175 | |||
| Current assets | ||||||
| Debtors | 13 | 2,009 | 2,285 | |||
| Cash atbankand inhand | 139,472 | 110,947 | ||||
| 141,481 | 113,232 | |||||
| Creditors: amounts falling | ||||||
| due within one year | 14 | (2,493) | (2,631) | |||
| Net current assets | 138,988 | 110,601 | ||||
| Net assets | 1,092,509 | 1,085,776 | ||||
| Charity funds | ||||||
| Unrestricted | ||||||
| General | 69,410 | 77,274 | ||||
| Designated | 976,603 | 998,509 | ||||
| 1,046,013 | 1,075,783 | |||||
| Restricted | 46,496 | 9,993 | ||||
| Totalcharityfunds | 17 | 1,092,509 | 1,085,776 |
The directors' statements required by Section 475 are shown on the following page which forms part of this Balance Sheet.
The notes on pages 8 to 16 form an integral part of these financial statements.
Page 6
Johnstonebridge Centre And Community Development Trust Limited
(Company limited by guarantee)
Balance sheet _ (continued)
Directors‘ statements required by Section 475 for the year ended 31st July 2025
For the year ending 31st July 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
(a) the members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476;
(b) the directors acknowledge their responsibilities for complying with the requirements of the act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime
The finagcial statements were approved and authorised for issue by the Board on 14th April 2026 and signed on its beha
é avid Ji one Director
SC429028
The notes on pages 8 to 16 form an integral part of these financial statements.
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Johnstonebridge Centre And Community Development Trust Limited Company limited by guarantee
Notes to the financial statements for the year ended 31st July 2025
- Accounting policies
1.1. Basis of preparation
Johnstonebridge Centre And Community Development Trust Limited is a private charitable company limited by guarantee registered in Scotland. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information in the directors’ report.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 (FRS 102) issued on 16 July 2014 , the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from ] January 2016.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
- 1.2. Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds are funds which are set aside by the trustees out of unrestricted general funds for specific purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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Johnstonebridge Centre And Community Development Trust Limited
(Company limited by guarantee)
Notes to the financial statements for the year ended 31st July 2025
- 1.3. Income recognition
All income is included in the Statement of Financial Activities when the charity is legally entitled to the income, receipt is probable and the amount can be measured reliably.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
The charity receives grants in respect of the construction of the community centre and the surrounding area. Income from the council and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.
Investment income is bank interest received. Other income is amounts received from the installation of solar panels and are recorded when they can be reliably measured and the charity is entitled to the income.
1.4. Expenditure recognition All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
Costs of raising funds - this includes expenditure on any fund raising events which the charity holds and the hiring out of the community centre, as well as the community shop takings and the lunch club.
Expenditure on charitable activities includes the general administration and running costs of the centre including wages, heat and light, licenses and insurance costs.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
1.5. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows:
Land - Land is not depreciated Buildings - 2% straight line Play Area - 25% reducing balance Fixtures, fittings and equipment - 25% straight line
1.6. Pensions The pension costs charged in the financial statements represent the contribution payable by the company during the year.
The regular cost of providing retirement pensions and related benefits is charged to the profit and loss account over the employees' service lives on the basis of a constant percentage of earnings.
Page 9
Johnstonebridge Centre And Community Development Trust Limited Company limited by guarantee
Notes to the financial statements for the year ended 31st July 2025
2. Income from donations and legacies
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Donations | 1,240 | - | 1,240 | 524 |
Income from donations and legacies was £1,240 (2024 - £524).
3. Income from charitable activities
| Income from charitable activities | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| £ | £ | £ | £ | |
| Grants received | ||||
| Other Grants | - | 1,272 | 1,272 | 6,415 |
| Foundation Scotland Grant | - | 60,599 | 60,599 | 12,666 |
| Totalincomefromcharitableactivities | - | 61,871 | 61,871 | 19,081 |
Income from charitable activities was £61,871 (2024 - £19,081) of which all is restricted.
4,
| Other trading activities | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| £ | £ | £ | £ | ||
| Event takings | 3,339 | 3,339 | 3,703 | ||
| Hall hire,MUGA and equipment rental | 16,233 | - | 16,233 | 16,287 | |
| Post office rental and allotment income | 1,307 | - | 1,307 | 1,008 | |
| 20,879 | - | 20,879 | 20,998 |
Income from other trading activities was £20,879 (2024 - £20,998) all of which was attributable to unrestricted funds.
5. Investment income
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| £ | £ | £ | £ | ||||
| Bank | interestreceived | 1,280 | - | 1,280 | 508 | ||
| 1,280 | - | - | 1,280 | 508 |
Income from investment was £1280 (2024 - £508) all of which is attributable to unrestricted funds.
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Johnstonebridge Centre And Community Development Trust Limited Company limited by guarantee
Notes to the financial statements for the year ended 31st July 2025
6. Other income
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| £ | £ | £ | £ | |||
| Solarpanel | income | 3,041 | - | 3,041 | 3,010 | |
| 3,041 | - | 3,041 | 3,010 |
Other income was £3,041 (2024 - £3,010) all of which is attributable to unrestricted funds.
7. Raising funds
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| Funds | Funds | Funds | Funds | ||||
| £ | £ | £ | £ | ||||
| Event | and | shop | expenses | 1,749 | 3,991 | 5,740 | 14,146 |
| 1,749 | 3,991 | 5,740 | 14,146 |
Expenditure on raising funds was £5740 (2024 - £14,146) of which £1,749 were attributable to unrestricted funds and £3,991 were attributable to restricted funds (2024 - £11,828 restricted and £2,318 unrestricted).
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Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Notes to the financial statements for the year ended 31st July 2025
8. Expenditure on charitable activities
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Rates | 288 | - | 288 | 300 | |
| Insurance | (203) | 3,555 | 3,352 | 2,852 | |
| Light and heat | 4,540 | - | 4,540 | 9,289 | |
| Repairs andmaintenance | 570 | 4,150 | 4,720 | 2,166 | |
| Telephone and internet | 652 | - | 652 | 855 | |
| Computer costs | 266 | 90 | 356 | 265 | |
| Independent examiner's fee | 64 | 2,010 | 2,074 | 2,040 | |
| Payroll fees | 390 | - | 390 | 366 | |
| Bank charges | - | - | - | 75 | |
| Administration | 251 | 17 | 268 | 152 | |
| Mileage and sundry | 46 | - | 46 | 135 | |
| Centremanager wages | 23,988 | - | 23,988 | 20,965 | |
| Charitable Donations | - | 9,427 | 9,427 | 6,630 | |
| Staffpension costs | 532 | - | 532 | 442 | |
| Cleaning expenses | 912 | 1,457 | 2,369 | 2,155 | |
| Subscriptions and licenses | 259 | 671 | 930 | 762 | |
| Depreciation | 21,906 | - | 21,906 | 21,900 | |
| 54,461 | 21,377 | 75,838 | 71,349 | ||
| Breakdown ofcosts ofcharitable activities | |||||
| Activities | Support | Governance | Total | ||
| undertaken directly | Costs | Costs | |||
| £ | £ | £ | £ | ||
| The management andrunning ofthe community | centre | $1,200 | 22,174 | 2,464 | 75,838 |
| 51,200 | 22,174 | 2,464 | 75,838 |
The charity only has one charitable activity which is the management and running of the community centre and the surrounding area, all direct, support and governance costs are therefore allocated to this activity.
£54,461 (2024 - £58,243) of the above costs were attributable to unrestricted funds and £21,377 (2024 - £13,106) of the above costs were attributable to restricted funds.
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Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Notes to the financial statements for the year ended 31st July 2025
| 9, | Income/expenditure fortheyear | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Income/expenditure fortheyear is stated aftercharging: | |||
| Depreciation and otheramounts written offtangible assets | 21,906 | 21,899 | |
| Independent examiner's fees | 2,074 | 2,040 | |
| 10. | Employees | ||
| Number ofemployees | 2025 | 2024 | |
| The averagemonthlynumbers ofemployees | Number | Number | |
| during the yearwere: | |||
| 1 | 1 | ||
| Employment costs | 2025 | 2024 | |
| £ | £ | ||
| Wages and salaries | 23,988 | 20,965 | |
| Otherpension costs | 532 | 442 | |
| 24,520 | 21,407 |
None of the directors received remuneration as an employee of the charity. None of the directors received reimbursement of expenses during the year (2024 - £0). No employees received total employee benefits of more than £60,000. The key management personnel of the charitable company consisted of the centre manager who received total employee benefits of £23,988 (2024 - £20,965) during the year.
11. Pension costs
The company operates a defined contribution pension scheme in respect of the employee. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £532 (2024 - £442),
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Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Notes to the financial statements
for the year ended 31st July 2025
| Fixtures, | |||||
|---|---|---|---|---|---|
| 12. | Tangible fixed assets | Buildings | Play | fittings and | |
| andLand | Area | equipment | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At IstAugust2024 | 1,161,834 | 12,884 | 27,360 | 1,202,078 | |
| Additions | 1 | - | 250 | 251 | |
| At 31st July2025 | 1,161,835 | 12,884 | 27,610 | = 1,202,329 | |
| Depreciation | |||||
| At IstAugust2024 | 187,564 | 12,217 | 27,122 | 226,903 | |
| Charge forthe year | 21,464 | 166 | 275 | 21,905 | |
| At 31st July 2025 | 209,028 | 12,383 | 27,397 | 248,808 | |
| Net book values | |||||
| At 31st July 2025 | 952,807 | 501 | 213 | 953,521 | |
| At 31st July 2024 | 974,270 | 667 | 238 | 975,175 | |
| 13. | Debtors: all receivablewithin oneyear | 2025 | 2024 | ||
| £ | £ | ||||
| Other debtors | (976) | (662) | |||
| Prepayments andaccrued income | 2,985 | 2,947 | |||
| 2,009 | 2,285 | ||||
| 14. | Creditors: amounts falling due | 2025 | 2024 | ||
| within one year | £ | £ | |||
| Othertaxes and social security costs | 667 | 227 | |||
| Other creditors | 1,826 | 2,404 | |||
| 2,493 | 2,631 |
15. Related party transactions
The following related party transactions took place during the year:
The charity had grants available for organisations to help with the cost of hall hire. Grants totalling £375 (2024 - £830) were paid during the year for the Toddler Group, which is run by Kirsty Sloan, a trustee/director of the Charity.
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Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Notes to the financial statements for the vear ended 31st July 2025
16. Controlling interest
The company is under the control of the members.
17. Statement of funds
| Balance at | Balance at | |||||
|---|---|---|---|---|---|---|
| IstAugust2024 | Income | Expenditure | Transfers | 31stJaly2025 | ||
| £ | £ | £ | £ | £ | ||
| Restricted funds: | ||||||
| Restricted Funds | 9,993 | 61,871 | (25,368) | 0 | 46,496 | |
| Total restricted funds | 9,993 | 61,871 | (25,368) | - | 46,496 | |
| Unrestricted funds: | ||||||
| Unrestricted general funds | 77,274 | 26,440 | (34,304) | - | 69,410 | |
| Designated funds | 998,509 | - | (21,906) | 976,603 | ||
| Total unrestricted funds | 1,075,783 | 26,440 | (56,210) | - | 1,046,013 | |
| Totalfunds | 1,085,776 | 88,311 | (81,578) | - | 1,092,509 |
The unrestricted general funds represent the free funds of the charity which are not designated for particular purposes.
Designated funds represent those funds held at the year end which the trustees have set aside for specific purposes, including reserves, towards capital projects, and towards a rural housing project. Restricted funds were utilised by the charity to run a number of different projects. The main funds held at 31st July 2025 were as follows:-
Village Christmas Lights
Funding for the installation and removal of the village Christmas lights was successfully secured through Community Microgrants and the Minnygap Community Fund
Play Items
Funding was granted for year-round play items, including a play tent, water toys and sand pit toys.
Centre running costs
Funds were received to contribute to the centre's running costs, covering items such as insurance, cleaning costs, water and internet.
Solar and battery panels
The project is still to be completed and is now in its final stage; the project and its impact on the centre will start to be utilised in 2026
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Johnstonebridge Centre And Community Development Trust Limited (Company limited by guarantee)
Notes to the financia] statements for the year ended 31st July 2025
18. Analysis of net assets in funds
| Analysis of netnet assets in funds | ||||
|---|---|---|---|---|
| Tangible | Other | Total | ||
| fixed assets | _net assets | |||
| £ | £ | £ | ||
| Restricted funds | - | 46,496 | 46,496 | |
| Unrestricted funds | 953,521 | 92,492 | 1,046,013 | |
| Totalfunds | 953,521 | 138,988 | 1,092,509 |
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