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COMPANY REGISTRATION NUMBER: 04804820
CHARITY REGISTRATION NUMBER: 1103492
Botcherby Community Association
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
Botcherby Community Association
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
3
Statement of financial activities (including income and expenditure account)
4
Statement of financial position
5
Notes to the financial statements
6
Botcherby Community Association
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .
Reference and administrative details
Registered charity name
Botcherby Community Association
Charity registration number
1103492
Company registration number
04804820
Principal office and registered
Victoria Road
office
Carlisle
Cumbria
CA1 2UE
The trustees
Tracy Gannon
Chloe Brownlee-Chapman
Anthony Brown
Jenna Sutherland
Company secretary
Helen Fisher
Independent examiner
Mr RW Gordon, FCA
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN
Structure, governance and management
The Centre operates under a Management Committee of 4 management trustees. Employees include 1 Manager and 4 other members of staff.
Objectives and activities
The objectives are:
To advance education and provide facilities for recreation and leisure time with the object of improving conditions of life.
To maintain and manage the establishment of a Community Centre.
To promote other charitable purposes.
Achievements and performance
Our Community Gym is thriving, with increased local participation, showing our shared focus on well-being. However, our Health U program, an Exercise on Referral scheme, is facing a decline. This may be attributed to the newly refurbished leisure centre nearby, which also offers Exercise on Referral. We'll keep a close eye on this and look for ways to boost our offerings.
This year we developed Walk in Wednesdays, an open-door event from 10am to 3pm., offering free activities, refreshments, arts and crafts, plus advice and support from various professional and other third sector organisations. It's become a vibrant hub for the local community, including refugees and asylum seekers, fostering a spirit of inclusivity and support. Also home to the Affordable Food Pantry, operating 12-3pm, every Wednesday, we received £7,000 from Riverside Housing Association and £5,000 from the Cumberland Council's Household Support Fund, to provide much needed, subsidised food and toiletries to our community.
Financial review
The results from the financial year shown in these financial statements are regarded as satisfactory.
Plans for future periods
We are excited to announce the launch of a Community Garden project, seed-funded by Cumberland Council and the ASDA Foundation. Story Contracting is volunteering their expertise in landscaping and construction, to bring the garden to life. Then we will partner with Groundwork Northeast & Cumbria, to engage the community, through activities like growing, cooking, and socialising, offering benefits to mental health.
The Centre continues to strive to provide the highest possible service to the local residents whilst ensuring that expenditure is controlled.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 31 July 2025 and signed on behalf of the board of trustees by:
Chloe Brownlee-Chapman
Helen Fisher
Trustee
Charity Secretary
Botcherby Community Association
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Botcherby Community Association
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Botcherby Community Association ('the charity') for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company (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 ('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 the 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
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 charity as required by section 386 of the 2006 Act; or
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 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 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 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.
Mr RW Gordon, FCA Independent Examiner
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
31 July 2025
Botcherby Community Association
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
2024
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
8,741
79,962
88,703
29,119
Charitable activities
6
129,858
–
129,858
143,763
Investment income
7
3,552
–
3,552
3,033
---------
--------
---------
---------
Total income
142,151
79,962
222,113
175,915
---------
--------
---------
---------
Expenditure
Expenditure on charitable activities
8,9
184,178
69,972
254,150
170,773
---------
--------
---------
---------
Total expenditure
184,178
69,972
254,150
170,773
---------
--------
---------
---------
---------
--------
---------
---------
Net (expenditure)/income and net movement in funds
( 42,027)
9,990
( 32,037)
5,142
---------
--------
---------
---------
Reconciliation of funds
Total funds brought forward
373,760
7,045
380,805
375,663
---------
--------
---------
---------
Total funds carried forward
331,733
17,035
348,768
380,805
---------
--------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Botcherby Community Association
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible fixed assets
16
98,824
99,765
Current assets
Debtors
17
5,615
5,439
Cash at bank and in hand
279,626
304,093
---------
---------
285,241
309,532
Creditors: amounts falling due within one year
18
35,297
28,492
---------
---------
Net current assets
249,944
281,040
---------
---------
Total assets less current liabilities
348,768
380,805
---------
---------
Net assets
348,768
380,805
---------
---------
Funds of the charity
Restricted funds
17,035
7,045
Unrestricted funds
331,733
373,760
---------
---------
Total charity funds
19
348,768
380,805
---------
---------
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- 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 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 31 July 2025 , and are signed on behalf of the board by:
Chloe Brownlee-Chapman
Trustee
Botcherby Community Association
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Victoria Road, Carlisle, Cumbria, CA1 2UE.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditional entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Income from investments is included in the year in which it is receivable.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
Support costs are those incurred directly.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office Equipment
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
4. Limited by guarantee
Botcherby Community Association is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
5. Donations and legacies
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Donations
Donations
8,741
–
8,741
Grants
Grants receivable
–
79,962
79,962
-------
--------
--------
8,741
79,962
88,703
-------
--------
--------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Donations
Donations
2,520
–
2,520
Grants
Grants receivable
13,599
13,000
26,599
--------
--------
--------
16,119
13,000
29,119
--------
--------
--------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Ancillary trades
908
908
1,188
1,188
Administration and letting
62,984
62,984
45,707
45,707
Luncheon club
8,585
8,585
6,152
6,152
Gym income
16,042
16,042
13,018
13,018
Rijo income
1,090
1,090
3,308
3,308
Healthy U
6,049
6,049
7,908
7,908
Management recharges
34,200
34,200
66,482
66,482
---------
---------
---------
---------
129,858
129,858
143,763
143,763
---------
---------
---------
---------
7. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank interest receivable
3,552
3,552
3,033
3,033
-------
-------
-------
-------
8. Expenditure on charitable activities by fund type
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Centre
182,110
69,972
252,082
Support costs
2,068
–
2,068
---------
--------
---------
184,178
69,972
254,150
---------
--------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Centre
155,618
13,000
168,618
Support costs
2,155
–
2,155
---------
--------
---------
157,773
13,000
170,773
---------
--------
---------
9. Expenditure on charitable activities by activity type
Activities undertaken directly
Grant funding of activities
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
£
Centre
67,026
185,056
–
252,082
168,618
Governance costs
–
–
2,068
2,068
2,155
--------
---------
-------
---------
---------
67,026
185,056
2,068
254,150
170,773
--------
---------
-------
---------
---------
10. Analysis of support costs
Independent Examination
Professional fees
Depreciation
Total 2025
Total 2024
£
£
£
£
£
Governance costs
480
1,127
941
2,548
4,142
----
-------
----
-------
-------
11. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
941
1,255
----
-------
12. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
480
480
----
----
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
£
£
Wages and salaries
140,506
111,397
---------
---------
The average head count of employees during the year was 6 (2024: 5 ). The average number of full-time equivalent employees during the year is analysed as follows:
2025
2024
No.
No.
Number of staff
6
5
----
----
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
14. Trustee remuneration and expenses
Whilst the trustees can claim out of pocket expenses, none were claimed in the current or previous year.
No trustee received any remuneration.
15. Transfers between funds
The grants from the Council have been for the Salaries and Utilities. As this fund had a deficit at the year end a provision has been made to transfer the required funds from the general fund.
16. Tangible fixed assets
Land and buildings
Equipment
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
96,000
21,842
117,842
--------
--------
---------
Depreciation
At 1 April 2024
–
18,077
18,077
Charge for the year
–
941
941
--------
--------
---------
At 31 March 2025
–
19,018
19,018
--------
--------
---------
Carrying amount
At 31 March 2025
96,000
2,824
98,824
--------
--------
---------
At 31 March 2024
96,000
3,765
99,765
--------
--------
---------
17. Debtors
2025
2024
£
£
Trade debtors
5,372
5,196
Prepayments and accrued income
243
243
-------
-------
5,615
5,439
-------
-------
18. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
34,805
28,000
Accruals and deferred income
492
492
--------
--------
35,297
28,492
--------
--------
19. Analysis of charitable funds
Unrestricted funds
At 1 April 2024
Income
Expenditure
At 31 March 2025
£
£
£
£
General funds
373,760
142,151
(184,178)
331,733
---------
---------
---------
---------
At 1 April 2023
Income
Expenditure
At 31 March 2024
£
£
£
£
General funds
368,618
162,915
(157,773)
373,760
---------
---------
---------
---------
Restricted funds
At 1 April 2024
Income
Expenditure
At 31 March 2025
£
£
£
£
Salaries and utilities
–
13,000
(13,000)
–
Pop Up Pantry
7,045
7,035
(7,045)
7,035
HAF
–
49,927
(49,927)
–
Solar Panels
–
10,000
–
10,000
-------
--------
--------
--------
7,045
79,962
(69,972)
17,035
-------
--------
--------
--------
At 1 April 2023
Income
Expenditure
At 31 March 2024
£
£
£
£
Salaries and utilities
–
13,000
(13,000)
–
Pop Up Pantry
7,045
–
–
7,045
HAF
–
–
–
–
Solar Panels
–
–
–
–
-------
--------
--------
-------
7,045
13,000
(13,000)
7,045
-------
--------
--------
-------
20. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Tangible fixed assets
98,824
–
98,824
Current assets
268,206
17,035
285,241
Creditors less than 1 year
(35,297)
–
(35,297)
---------
--------
---------
Net assets
331,733
17,035
348,768
---------
--------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Tangible fixed assets
99,765
–
99,765
Current assets
302,487
7,045
309,532
Creditors less than 1 year
(28,492)
–
(28,492)
---------
-------
---------
Net assets
373,760
7,045
380,805
---------
-------
---------