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COMPANY REGISTRATION NUMBER: 08552573
CHARITY REGISTRATION NUMBER: 1153110
Longtown Memorial Hall Community Centre
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
Longtown Memorial Hall Community Centre
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
4
Statement of financial activities (including income and expenditure account)
5
Statement of financial position
6
Notes to the financial statements
7
Longtown Memorial Hall Community Centre
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
Longtown Memorial Hall Community Centre
Charity registration number
1153110
Company registration number
08552573
Principal office and registered
Arthuret Road
office
Longtown
Carlisle
CA6 5SJ
UK
The trustees
Sir J F S Graham
Mrs K Gray
Miss J Harrison
Miss S F Richardson
Cllr T Pickstone
Independent examiner
Mr R W Gordon, FCA
Briar Lea House
Brampton Road
Longtown
Carlisle
Cumbria
CA6 5TN
Structure, governance and management
The Trustees
The trustees are also directors of the charitable company for the purposes of the Companies Act 2006. The trustees who served the charitable company during the period are listed on page 1, together with their date of appointment if within the period.
Governing Documents
Longtown Memorial Hall Community Centre was constituted as a limited company by guarantee and an English Charity governed by its Memorandum and Articles of Association on the 1 June 2013. The liability of each of its members being limited to £1 each.
Directors and Trustees
The directors of the charitable company are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. As set out in the Articles of Association, the chairperson of the trustees is nominated by the trustees.
Objectives and activities
The object of the Charity is to maintain a community centre for use by the inhabitants of the area of benefit for the advancement of the education of the said inhabitants and for the provision of facilities in the interests of social welfare for recreational and other leisure time occupation with the object of improving the conditions of life for the inhabitants.
The community centre provides a wide range of recreational and social facilities, including a large hall and stage. This is used by the community and community groups for weddings, race nights, quizzes, public meetings etc, in addition there are a number of community groups currently totalling some 20 organisations that use the facilities. There is also a squash court, sauna and fitness suite.
Grant making policy
The charity does not distribute grants.
Investment policy
Under the memorandum and articles of association, the charity has the power to make any investments which the trustees see fit.
Reserves policy
Under the requirements of charity law the trustees are obliged to define the charity's policy for holding reserves. The intention in establishing this reserves policy is to ensure the continuation of the charity's activities. The policy will enable the charity to meet its legal objectives, provide confidence to supporters and donors seeking to give financial support to a prudently controlled charity and to ensure that the reserves are at a level sufficient to discharge all the charity's obligations in in the relevant that it should cease operations. A large proportion of the charity's reserves are held in bank accounts. It is the trustees considered opinion that in the event of the charity having to cease its operations there should be sufficient reserves available to allow the charity's obligations to to be discharged. The reserves which the charity is required to maintain are those needed to fund ongoing monthly costs and further development. To this end the trustees have decided that the charity should seek to have reserves which are not invested in fixed assets of a sum equal to not more than six months general running costs of the charity (described in the Statement of Financial Activities as total resources expended).
The general fund represents the unrestricted fund available from past operating results. It also represents the free reserves of the charity. At present the unrestricted funds, are at a level whereby the charity would be able to continue non restricted activities for a year in the event of a significant drop in funding.
Achievements and performance
Longtown Memorial Hall Community Centre went through a period of change in the last year, with changes in both the centre management and on the Board of Trustees. By the end of the year changes had been put in place with a new Centre Manager in place and the centre has been going from strength to strength.
We are pleased to report that the Centre continues to be well used by the local community, with some new groups coming on board this year. It has been great that the Centre remains at the heart of the local community, and we were proud to play our part in major local events such as the switching on of the Christmas Tree and on Remembrance Sunday.
Financial review
We have continued to face challenges with some rising costs, particularly energy costs. This has been balanced by healthy income from room hire and centre based activities. The Trustees would like to place on record our thanks to our donors and to everyone who uses the Centre.
Plans for future periods
Looking forwards we are hopeful that modernisation work with take place in the Centre during 2024-25, following receipt of grants from a number of funders. We continue to look for new sources of income and to grow our income from room hire and centre based activities.
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 6 October 2025 and signed on behalf of the board of trustees by:
Cllr T Pickstone
Trustee
Longtown Memorial Hall Community Centre
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Longtown Memorial Hall Community Centre
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Longtown Memorial Hall Community Centre ('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 R W Gordon, FCA Independent Examiner
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
6 October 2025
Longtown Memorial Hall Community Centre
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
–
97,562
97,562
39,650
Charitable activities
6
47,322
–
47,322
38,614
Other trading activities
7
536
–
536
2,026
Investment income
8
13
–
13
1,439
--------
--------
---------
--------
Total income
47,871
97,562
145,433
81,729
--------
--------
---------
--------
Expenditure
Expenditure on charitable activities
9,10
52,134
84,986
137,120
100,470
--------
--------
---------
---------
Total expenditure
52,134
84,986
137,120
100,470
--------
--------
---------
---------
--------
--------
---------
---------
Net income/(expenditure) and net movement in funds
( 4,263)
12,576
8,313
( 18,741)
--------
--------
---------
---------
Reconciliation of funds
Total funds brought forward
34,476
2,200
36,676
55,417
--------
--------
---------
---------
Total funds carried forward
30,213
14,776
44,989
36,676
--------
--------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Longtown Memorial Hall Community Centre
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Current assets
Debtors
15
1,585
1,348
Cash at bank and in hand
58,538
50,213
--------
--------
60,123
51,561
Creditors: amounts falling due within one year
16
15,134
14,885
--------
--------
Net current assets
44,989
36,676
--------
--------
Total assets less current liabilities
44,989
36,676
--------
--------
Net assets
44,989
36,676
--------
--------
Funds of the charity
Restricted funds
14,776
2,200
Unrestricted funds
30,213
34,476
--------
--------
Total charity funds
17
44,989
36,676
--------
--------
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 6 October 2025 , and are signed on behalf of the board by:
Cllr T Pickstone
Trustee
Longtown Memorial Hall Community Centre
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 Arthuret Road, Longtown, Carlisle, CA6 5SJ, UK.
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
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). 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 accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
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:
Fixtures, fittings and equipment
-
20% straight line
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
Longtown Memorial Hall Community Centre is a company limited by guarantee, and does not have a share capital. The members of the company are the trustees listed on page 1.
5. Donations and legacies
Restricted Funds
Total Funds 2025
Restricted Funds
Total Funds 2024
£
£
£
£
Grants
Grants receivable
97,562
97,562
39,650
39,650
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Lettings
35,716
35,716
29,279
29,279
Catering
5
5
537
537
Gym
5,370
5,370
4,570
4,570
Squash, Pickleball
1,184
1,184
2,033
2,033
Bowling
1,778
1,778
786
786
Coffee Bar
3,242
3,242
1,409
1,409
Membership
27
27
–
–
--------
--------
--------
--------
47,322
47,322
38,614
38,614
--------
--------
--------
--------
7. Other trading activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bar income
536
536
2,026
2,026
----
----
-------
-------
8. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank interest receivable
13
13
1,439
1,439
----
----
-------
-------
9. Expenditure on charitable activities by fund type
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Centre
48,994
84,986
133,980
Support costs
3,140
–
3,140
--------
--------
---------
52,134
84,986
137,120
--------
--------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Centre
36,206
55,164
91,370
Support costs
9,100
–
9,100
--------
--------
---------
45,306
55,164
100,470
--------
--------
---------
10. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
Centre
133,980
–
133,980
91,370
Governance costs
–
3,140
3,140
9,100
---------
-------
---------
---------
133,980
3,140
137,120
100,470
---------
-------
---------
---------
11. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
180
180
----
----
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
£
£
Wages and salaries
67,515
48,840
--------
--------
The average head count of employees during the year was 2 (2024: 2 ). The average number of full-time equivalent employees during the year is analysed as follows:
2025
2024
No.
No.
Number of staff
2
2
----
----
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
14. Tangible fixed assets
Equipment
£
Cost
At 1 April 2024 and 31 March 2025
4,456
-------
Depreciation
At 1 April 2024 and 31 March 2025
4,456
-------
Carrying amount
At 31 March 2025
–
-------
At 31 March 2024
–
-------
15. Debtors
2025
2024
£
£
Prepayments and accrued income
1,585
1,348
-------
-------
16. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,834
14,393
Accruals and deferred income
300
360
Social security and other taxes
–
132
--------
--------
15,134
14,885
--------
--------
17. Analysis of charitable funds
Unrestricted funds
At 1 April 2024
Income
Expenditure
At 31 March 2025
£
£
£
£
General funds
34,476
47,871
(52,134)
30,213
--------
--------
--------
--------
At 1 April 2023
Income
Expenditure
At 31 March 2024
£
£
£
£
General funds
37,703
42,079
(45,306)
34,476
--------
--------
--------
--------
Restricted funds
At 1 April 2024
Income
Expenditure
At 31 March 2025
£
£
£
£
CCC Wages
–
37,596
(37,596)
–
Youth Fund
–
–
–
–
Wind Farm Grants
2,200
–
–
2,200
Centre Improvements
–
59,966
(47,390)
12,576
Lunch Club
–
–
–
–
Walks
–
–
–
–
PCC
–
–
–
–
-------
--------
--------
--------
2,200
97,562
(84,986)
14,776
-------
--------
--------
--------
At 1 April 2023
Income
Expenditure
At 31 March 2024
£
£
£
£
CCC Wages
–
33,800
(33,800)
–
Youth Fund
17,714
–
(17,714)
–
Wind Farm Grants
–
–
–
–
Centre Improvements
–
–
–
–
Lunch Club
–
500
(500)
–
Walks
–
2,850
(2,850)
–
PCC
–
2,500
(300)
2,200
--------
--------
--------
-------
17,714
39,650
(55,164)
2,200
--------
--------
--------
-------
During the year, the restricted funds were reviewed and corrected in line with the details that had been submitted to the grant providers.
18. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Current assets
45,347
14,776
60,123
Creditors less than 1 year
(15,134)
–
(15,134)
--------
--------
--------
Net assets
30,213
14,776
44,989
--------
--------
--------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Current assets
49,361
2,200
51,561
Creditors less than 1 year
(14,885)
–
(14,885)
--------
-------
--------
Net assets
34,476
2,200
36,676
--------
-------
--------