REGISTERED COMPANY NUMBER: 08504871 (England and Wales)

REGISTERED CHARITY NUMBER: 1153042

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 April 2025

for

4Motion Darlington

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

13

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote for the benefit of the inhabitants of Darlington and the surrounding areas, the provision of facilities for recreation or other leisure time occupation, in particular but not exclusively roller-skating, scootering, skateboarding and biking, for individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.

To promote such other charitable purposes as the company in its absolute discretion shall from time to time consider can be appropriately carried on in conjunction with the activities carried on pursuant to first object mentioned above.

Public benefit

The charity's aims and achievements are set out within this report. The activities set out in this report have been undertaken to further the charity's charitable purposes for the public benefit. The charity trustees have complied with their duty to have due regard to the guidance published by the Charity Commission on public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

4Motion Darlington has now been established for twelve years. We provide an indoor skatepark for all and a variety of coaching and development opportunities for children and young people.

With inclusion in the Olympics interest in both skateboarding and BMX remains strong and we are seeing increased levels of young members in these areas. This is good to see as following the difficulties of covid and associated restrictions we are now starting to see numbers of users getting closer to pre covid levels. We have had another strong year of sales which is now including skateboards and associated equipment. This is helping to drive our numbers of both sales and users which is enabling further investment in the building and infrastructure we have.

The 1st phase of our internal building is now completed and has been well received. We hope to continue this project by enclosing the upstairs viewing area which will create a much needed warm space for the winter months.

We are now also actively looking for funding to help redevelop the park section of the skatepark and have aspirations of developing a foam pit and resi ramp which will provide facilities that are currently not available within the Northeast.

As a park we continue to encourage use of the park with a wide variety of users and groups including home schooling, special needs/behavioural schools, toddlers, and community associations to ensure the skatepark is available to all.

As we move forward, we will continue to operate a safe facility following best practice and within government guidelines

FINANCIAL REVIEW

Investment policy and objectives

The Charity does not have a policy for the selection of investments or for the selection of those who might receive monetary grants out of the assets of the charity.

Reserves policy

It is the Charity's policy to work towards setting aside, in reserves, an amount equivalent to three months operating costs calculated and reviewed annually.

Funds in deficit

The Charity does not have any funds in deficit.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

4Motion Darlington welcomes new trustees. The board members themselves take a proactive approach to this, speaking with people they feel would have something to contribute to the Charity at the board level.

Prospective Management Committee members start with the charity as formal attendees/ co-opted members until the Annual General Meeting takes place and they either become Directors/ Trustees or they remain formal attendees/ co-opted members because that fits in with their role and demands on their time.

Organisational structure

The charity has a board of trustees which has overall control and responsibility for policy and all major decisions. All members of the board are directors and trustees.

Induction and training of new trustees

As part of their induction, new board members are familiarised with the charities objectives and activities together with the accounts and workings of the charity. Each new board member is provided with a copy of the Memorandum and Articles of Association and relevant information provided by the charity commission regarding Trustees Duties.

New members will be invited to look around the skate park and meet the staff and volunteers from various work streams. They will be invited to other internal and external opportunities where they can improve the knowledge, skills and understandings relevant to the voluntary work they do for the Charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08504871 (England and Wales)

Registered Charity number

1153042

Registered office

6 Beaumont Hill

Darlington

Co. Durham

DL1 3NG

Trustees

N R Leeming

D Woodcock

C P Tervit

P E Gwyther (resigned 22.7.25)

A Proctor

D Fidler

J Grant-Ward

Independent Examiner

Surge Accounting

23 Woodland Road

Darlington

Co. Durham

DL3 7BJ

Approved by order of the board of trustees on 23 September 2025 and signed on its behalf by:

N R Leeming - Trustee

Independent examiner's report to the trustees of 4Motion Darlington ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts 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 accounts 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 accounts to be reached.

M Chrichard FCCA

Surge Accounting

23 Woodland Road

Darlington

Co. Durham

DL3 7BJ

23 September 2025

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,000

2,144

Charitable activities

General funds

330,134

300,609

Other trading activities

2

47,359

43,867

Investment income

3

216

-

Total

379,709

346,620

EXPENDITURE ON

Charitable activities

General funds

345,025

316,975

NET INCOME

34,684

29,645

RECONCILIATION OF FUNDS

Total funds brought forward

143,747

114,102

TOTAL FUNDS CARRIED FORWARD

178,431

143,747

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

7

72,876

77,879

CURRENT ASSETS

Stocks

8

9,744

9,248

Debtors

9

17,178

16,689

Cash at bank and in hand

102,303

67,241

129,225

93,178

CREDITORS

Amounts falling due within one year

10

(19,917

)

(15,557

)

NET CURRENT ASSETS

109,308

77,621

TOTAL ASSETS LESS CURRENT LIABILITIES

182,184

155,500

CREDITORS

Amounts falling due after more than one year

11

(3,753

)

(11,753

)

NET ASSETS

178,431

143,747

FUNDS

13

Unrestricted funds

178,431

143,747

TOTAL FUNDS

178,431

143,747

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2025 and were signed on its behalf by:

N R Leeming - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Shop income food and drink

47,359

43,867

3.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

216

-

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

17,850

19,059

Rent

59,056

56,474

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

6.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Coaching and park management

10

9

No employees received emoluments in excess of £60,000.

7.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

11,339

207,290

493

219,122

Additions

699

11,125

1,023

12,847

At 30 April 2025

12,038

218,415

1,516

231,969

DEPRECIATION

At 1 May 2024

5,738

135,406

99

141,243

Charge for year

945

16,602

303

17,850

At 30 April 2025

6,683

152,008

402

159,093

NET BOOK VALUE

At 30 April 2025

5,355

66,407

1,114

72,876

At 30 April 2024

5,601

71,884

394

77,879

8.

STOCKS

2025

2024

£

£

Stocks

9,744

9,248

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,854

2,486

VAT

-

23

Prepayments

15,324

14,180

17,178

16,689

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans (see note 12)

8,000

8,000

Trade creditors

6,339

4,133

Social security and other taxes

1,058

1,139

VAT

1,987

-

Other creditors

732

579

Accrued expenses

1,801

1,706

19,917

15,557

11.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 12)

3,753

11,753

12.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year on demand:

Other loans

8,000

8,000

Amounts falling between one and two years:

Other loans - 1-2 years

3,753

8,000

Amounts falling due between two and five years:

Other loans - 2-5 years

-

3,753

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.5.24

in funds

30.4.25

£

£

£

Unrestricted funds

General fund

143,747

34,684

178,431

TOTAL FUNDS

143,747

34,684

178,431

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

379,709

(345,025

)

34,684

TOTAL FUNDS

379,709

(345,025

)

34,684

Comparatives for movement in funds

Net

movement

At

At 1.5.23

in funds

30.4.24

£

£

£

Unrestricted funds

General fund

114,102

29,645

143,747

TOTAL FUNDS

114,102

29,645

143,747

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

346,620

(316,975

)

29,645

TOTAL FUNDS

346,620

(316,975

)

29,645

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.5.23

in funds

30.4.25

£

£

£

Unrestricted funds

General fund

114,102

64,329

178,431

TOTAL FUNDS

114,102

64,329

178,431

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

726,329

(662,000

)

64,329

TOTAL FUNDS

726,329

(662,000

)

64,329

14.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2025.