Charity registration number 1150440 (England and Wales)
Company registration number 8185568
SKATERHAM
CR3 YOUTH PROJECT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
SKATERHAM
CR3 YOUTH PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Tim Rolfe
Marilyn Payne
Miriam Dance
Secretary
Marilyn Payne
Charity number
1150440
Company number
8185568
Principal address
The Chapel
Guards Avenue
Caterham
Surrey
CR3 5XL
Registered office
The Chapel
Guards Avenue
Caterham
Surrey
CR3 5XL
Independent examiner
Bruce Chapman FCA CTA
and accountant
Roger Lugg & Co
12 - 14 High Street
Caterham
Surrey
CR3 5UA
Subsidiary accountant
Simon Nunn
2 Guards Avenue
Caterham
Surrey
CR3 5XL
SKATERHAM
CR3 YOUTH PROJECT
CONTENTS
Page
Trustees' report
1 - 7
Independent examiner's report
8
Statement of financial activities
9
Statement of financial position
10
Notes to the financial statements
11 - 20
SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of incorporation dated 20th August 2012, the Companies Act 2006 and "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) (effective 1 January 2019)".

The company is limited by guarantee and is a registered charity (no. 1150440) with principal address The Chapel, Guards Avenue, Caterham, Surrey. CR3 5XL.

Objectives and activities

The charity's objects are to further or benefit the residents of Caterham and the surrounding area without distinction of gender, race, political opinions and/or religious beliefs, associating together the said residents and the local authorities, voluntary and other organisations in a common effort to provide facilities in the interests of social welfare for recreational pursuits with the object of improving conditions of life for the residents. Pursuant to these objectives the trustees shall have the power to establish, or secure the establishment of a community facility and to maintain or manage or co-operate with any private or statutory authority in the maintenance and management of such a centre for activities promoted by the charity for the public at large and/or those who, by reasons of their youth, age, infirmity or disablement, poverty or social and economic circumstances, have need for such facilities. To advance heritage through preserving for public benefit the historical, architectural and constructional heritage that exists in and around the Chapel at Caterham Barracks.

On becoming a Charity the Trustees and manager of the park were required to read the guidance on public benefit issued by the Charity Commission to ensure that our object met the requirements necessary to become a charitable organisation.

 

All trustees have agreed that the main activities of the Skatepark meet that requirement:

 

We are grateful to a number of dedicated volunteers who have contributed their time, some since we started 25 years ago, and others who have recently offered their help, with maintenance, cleaning, Café duties and gardening. Their help makes an enormous difference to the goodwill and running of the project.

SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
Achievements and performance
SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 6 -
Financial review

 

Reserves policy

 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at as high a level as possible to allow for reductions in grant funding and donations and to pay for future repairs and improvements to the park. The trustees regularly assess whether reserves held are excessive for that purpose and if so they will ensure that funds are designated for a specific use or used in line with their charitable objects. Reserve levels represent approximately 3 months of the charity's running costs. At 30 September 2024 unrestricted funds stood at £62,415 (2023 £58,206).

Skaterham generated funds

 

Funds generated from our main activities came to £96,856 with private parties bringing in £33,690 and door income at £32,497. Cafe & shop sales brought in £20,634. In-house fundraising from events, games machine, skate and scoot camps raised a further £10,035.

 

Restricted funding

 

Applications for funding were once again applied for by our Manager Darren Barnes.

 

Unrestricted funding

 

Once again we are grateful to a number of organisations and people who support us without specifying use of the grant or donation

 

CR3 Youth Project Ltd

 

Our subsidiary has two streams of income which together raised net funds for the charity of £32,000

 

1. Hire of the Skatepark for private parties and groups

2. The Skaterham Shop

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

 

Major risk management training and procedures:

 

Plans for future periods

Over the past 25 years Skaterham has evolved to what it is today. To keep inline with current trends we consult with our members, volunteers and staff on a regular basis. For the year to come we are planning more of the very popular scooter and skateboard coaching sessions run during school holidays. A new section in the garden will have monkey pull up and parallel fitness bars and as always our entire park is maintained to the highest level.

SKATERHAM
CR3 YOUTH PROJECT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
Structure, governance and management

The charity is a company limited by guarantee governed by its Articles of Association dated 20 August 2012.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Tim Rolfe
Marilyn Payne
Miriam Dance

Trustees are appointed by existing Trustees. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Trustees are trained in the following policies and procedures:

The trustees' report was approved by the Board of Trustees.

Marilyn Payne
Tim Rolfe
Trustee
Trustee
31 March 2025
SKATERHAM
CR3 YOUTH PROJECT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SKATERHAM
- 8 -

I report to the trustees on my examination of the financial statements of Skaterham (the charity) for the year ended 30 September 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and 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 financial statements to be reached.

Bruce Chapman FCA CTA
Roger Lugg & Co
12 - 14 High Street
Caterham
Surrey
CR3 5UA
31 March 2025
SKATERHAM
CR3 YOUTH PROJECT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
45,172
1,500
46,672
37,265
1,000
38,265
Charitable activities
4
32,497
-
32,497
32,478
-
32,478
Other trading activities
5
53,892
-
53,892
48,067
-
48,067
Investments
6
582
-
582
356
-
356
Other income
7
-
-
-
90
-
90
Total income
132,143
1,500
133,643
118,256
1,000
119,256
Expenditure on:
Raising funds
8
26,920
-
26,920
25,215
-
25,215
Charitable activities
9
101,014
1,151
102,165
87,291
13,871
101,162
Total expenditure
127,934
1,151
129,085
112,506
13,871
126,377
Net income/(expenditure) and movement in funds
4,209
349
4,558
5,750
(12,871)
(7,121)
Reconciliation of funds:
Fund balances at 1 October 2023
58,206
7,506
65,712
52,456
20,377
72,833
Fund balances at 30 September 2024
62,415
7,855
70,270
58,206
7,506
65,712

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SKATERHAM
CR3 YOUTH PROJECT
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2024
30 September 2024
- 10 -
2024
2023
Notes
£
£
£
£
Fixed assets
Property, plant and equipment
14
18,988
23,677
Investments
15
1
1
18,989
23,678
Current assets
Inventories
16
1,239
1,343
Trade and other receivables
17
8,167
16,338
Cash at bank and in hand
52,485
33,617
61,891
51,298
Current liabilities
18
(10,610)
(9,264)
Net current assets
51,281
42,034
Total assets less current liabilities
70,270
65,712
Net assets excluding pension liability
70,270
65,712
The funds of the charity
Restricted income funds
20
7,855
7,506
Unrestricted funds
21
62,415
58,206
70,270
65,712

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 31 March 2025
Marilyn Payne
Trustee
Company registration number 8185568 (England and Wales)
SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 11 -
1
Accounting policies
Charity information

Skaterham is a private company limited by guarantee incorporated in England and Wales. The registered office is The Chapel, Guards Avenue, Caterham, Surrey, CR3 5XL.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Income from grants, donations, charitable activities and fund raising is recognised when the charity has unconditional entitlement to the resources.

The value of services from volunteers cannot be reliably measured, so no income and expenditure is shown in relation to this.

1.5
Resources expended

Expenditure is recognised as soon as there is a legal and constructive obligation committing the charity to pay out the resources.

All support costs are allocated to the main charitable activity, so no apportionment is required.

SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 12 -
1.6
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings
5% straight line
Skatepark equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Non-current investments

The fixed asset investment in the subsidiary is measured at cost.

1.8
Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Inventories

Inventories are stated at the lower of cost and net realisable value. Stocks comprise food for catering and resale.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.12
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 13 -
1.14

Group accounts

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3

Donations, gifts and grants

Unrestricted
Restricted
Total
Total
funds
funds
2024
2023
£
£
£
£
Donations and gifts
45,172
-
45,172
37,265

Grants

-
1,500
1,500
1,000
45,172
1,500
46,672
38,265
For the year ended 30 September 2023
37,265
1,000
38,265
Unrestricted
Other donations and gifts
10,836
5,312
Donation from subsidiary
34,336
31,953
45,172
37,265
Grants receivable for core activities
Restricted
High Sheriff award
1,000
-
SCC Community Safety
500
-
Tesco - Groundwork UK
-
1,500
Other grants
-
(500)
1,500
1,000

 

SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 14 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Skatepark entrance
Sale of goods
32,497
32,478
5
Other trading activities
2024
2023
£
£
Fundraising events
18,113
16,991
Cafe/Tuckshop sales
34,545
29,094
Games and vending machines
1,234
1,982
53,892
48,067
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
582
356
7
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Net gain on disposal of tangible fixed assets
-
90
SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 15 -
8

Raising funds

Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Fundraising: costs of goods sold

Cafe/Tuck and kitchen purchases

23,245
22,949
Support costs
3,675
2,266

Fundraising: costs of goods sold

26,920
25,215
26,920
25,215
9
Charitable activities
2024
2023
£
£
Staff costs
59,113
53,520
Depreciation and impairment
4,689
4,689
Activities undertaken directly
Rent and rates
648
624
Insurance
15,544
15,066
Light and heat
583
587
Repairs and renewals
9,820
6,377
Cleaning
3,604
3,443
Chapel expenses
220
2,371
Telephone
849
878
Support costs
Activities expenses
955
3,237
Postage, stationery and travel
766
1,173
Computer costs
420
420
Legal fees
34
13
Marketing
533
855
Bank charges
351
25
Subscriptions
155
166
Sundry
2,320
1,271
Governance costs
Accountancy and independent examination
1,561
1,445
102,165
101,162
SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 16 -
10
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,561
1,445
Depreciation of owned property, plant and equipment
4,689
4,689
Loss/(profit) on disposal of property, plant and equipment
-
(90)
11
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year.

12
Employees
Number of employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Manager
1
1
Park assistants
3
3
4
4
Employment costs
2024
2023
£
£
Wages and salaries
58,005
52,428
Other pension costs
1,108
1,092
59,113
53,520

The aggregate remuneration of key management personnel in the year was £43,458.

There were no employees whose annual remuneration was £60,000 or more.
13
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 17 -
14
Property, plant and equipment
Land and buildings
Skatepark equipment
Total
£
£
£
Cost
At 1 October 2023
36,000
35,860
71,860
At 30 September 2024
36,000
35,860
71,860
Depreciation and impairment
At 1 October 2023
19,800
28,383
48,183
Depreciation charged in the year
1,800
2,889
4,689
At 30 September 2024
21,600
31,272
52,872
Carrying amount
At 30 September 2024
14,400
4,588
18,988
At 30 September 2023
16,200
7,477
23,677

 

SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 18 -
15
Fixed asset investments
Other investments
Cost or valuation
At 1 October 2023 & 30 September 2024
1
Carrying amount
At 30 September 2024
1
At 30 September 2023
1
2024
2023
Other investments comprise:
Notes
£
£
Investments in subsidiaries
24
1
1
16
Inventories
2024
2023
£
£
Stock of consumables
1,239
1,343
17
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
(1,420)
(51)
Amounts owed by subsidiary undertakings
6,325
12,725
Other receivables
-
520
Prepayments and accrued income
3,262
3,144
8,167
16,338
18
Current liabilities
2024
2023
£
£
Other taxation and social security
779
785
Trade payables
4,271
7,034
Accruals and deferred income
5,560
1,445
10,610
9,264
SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 19 -
19
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,108
1,092

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Balance at
1 October 2023
Grant
Expenditure
Balance at
30 September 2024
£
£
£
£
Surrey Community Foundation
-
500
(500)
-
Caterham Rotary/Roundtable
5,544
-
-
5,544
High Sherrif Award
-
1,000
(651)
349
John Cowan Foundation
1,962
-
-
1,962
7,506
1,500
(1,151)
7,855

 

21
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
58,206
132,143
(127,934)
62,415
Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
General funds
52,456
118,256
(112,506)
58,206
SKATERHAM
CR3 YOUTH PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 20 -
22
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 September 2024:
Property, plant and equipment
18,988
-
18,988
Investments
1
-
1
Current assets/(liabilities)
43,426
7,855
51,281
62,415
7,855
70,270
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 September 2023:
Property, plant and equipment
23,677
-
23,677
Investments
1
-
1
Current assets/(liabilities)
34,528
7,506
42,034
58,206
7,506
65,712
23
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

24
Subsidiaries

These financial statements are separate charity financial statements for Skaterham.

Separate company financial statements are required to be prepared by law. Consolidated financial statements for the group are not prepared.

Details of the charity's subsidiaries at 30 September 2024 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
CR3 Youth Project Limited
UK
Skatepark
Ordinary
100.00

The investment in the subsidiary is stated at cost.

CR3 Youth Project Limited is the trading subsidiary of Skaterham with turnover consisting of income from private bookings and the Skaterham shop sales. The subsidiary donates its income for the year to the charity (2024 £34,336; 2023 £31,953)

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