Stanwix Community Association Charity Accounts

COMPANY REGISTRATION NUMBER: 07023894

CHARITY REGISTRATION NUMBER: 1132094

Stanwix Community Association

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2025

Stanwix 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	5

Statement of financial activities (including income and expenditure account)	6

Statement of financial position	7

Notes to the financial statements	8

Stanwix 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	Stanwix Community Association

Charity registration number	1132094

Company registration number	07023894

Principal office and registered	Community Centre Buildings
office	Church Street
	Stanwix
	Carlisle
	CA3 9DJ

The trustees

	Cllr P Nedved
	Mr R Cassidy
	Cllr E Mallinson	(Resigned 24 September 2025)
	Mrs P McCall
	Cllr F Robson

Independent examiner	Miss J Clark, FCCA
	Briar Lea House
	Brampton Road
	Longtown
	Carlisle
	Cumbria
	CA6 5TN

Structure, governance and management

The Association, as a charitable private company limited by guarantee, is regulated by its Memorandum and Articles of Association.

The company was incorporated on 18 September 2009 and registered as a charity on 13 October 2009 before taking over, with the approval of the Directors / Trustees and members, all the assets, liabilities and operations of its predecessor, unincorporated association on 1 December 2009.

In terms of the company being limited by guarantee, every member is required to contribute an amount not exceeding £1 in the event of the company being wound up.

The Directors/Trustees, as the Management Committee, meet together and with the members and other interested parties at least six times annually; often more frequently. Views of members and other interested parties are taken into account, but the Directors/Trustees remain responsible for all decisions taken by the association.

The Management Committee are looking to improve the form of this arrangement for the future.

The Management Committee supports the principles and procedures of good corporate governance and strives to implement it where appropriate in a small association.

The Chair is responsible for implementing strategy approved by the Management Committee and for overseeing the Association's day to day operations.

The financial statements are presented to the membership for discussion and approval at the Annual General Meeting.

Objectives and activities

The principal objects of the charity, as set out in the Company's Memorandum of Association are:

To further or benefit the residents of Carlisle and, in particular, the neighbourhood commonly known as Stanwix (i.e. the electoral wards of Stanwix Urban and Stanwix Rural) without distinction of sex, sexual orientation, race of of political, religious or other opinions by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure-time occupation, with the objective of improving the conditions of life for the residents;

To establish, or secure the establishment of, a community centre and to maintain or manage or cooperate with the statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.

The Association aims to improve the social welfare and education conditions of life for residents across a wide range of age levels by encouraging community interaction towards common goals.

The fundamental method of achieving the foregoing aim is through the provision of affordable, for for purpose accommodation to other organisations, who focus on particular aspects of the advancement of education and social welfare. For example, other community organisations include play and parent support groups, youth clubs, adult interest groups and sports groups.

Achievements and performance

This year for the Association has been one of operating in difficult economic conditions and meeting the changes in needs that a modern day community centre needs going forward. We are pleased to report however after a slow start to bookings earlier in the year we have seen a significant uplift in usage of Stanwix Community Centre from not only within Stanwix both urban and rural communities but extensively from further afield from residents, groups and organisations citywide.

The Community Association takes pride in being wholly run by a small group of trustees and volunteers receiving no external funding support. We however appreciate the grant funding for events held in recent years.

We continue to operate on the principle of offering value for money facilities for groups and private bookings. Stanwix Community Pre-School continues to operate successfully in the "early years education building" and thrives through its strong stewardship with a high quality team and facilities. The greatest challenge however similar to many like community facilities is recruiting and retention of volunteers and trustees vital for maintaining and developing this community asset for the local community.

We maintain strong links with Stanwix School, St Michael's Parish Church , Cumberland Council and local residents and businesses

Whilst bookings for the Centre has diminished we continue to host and organise local events which have in the recent past included the Big Green Week, Community Litter Picks , Christmas Festive Events , Remembrance Day and local history and charity days and we also are used by the School on occasions as a temporary classroom.

We continually strive to increase our customer base through providing good facilities and maintaining the presentation of the Community Centre which has included a recent repaint and involving groups looking after our floral planters.

Equally we continue to generate greater awareness of our Association through our website and social media.

Recent publicity has recently mobilised additional trustees and members which will be critical in taking the community centre forward. The Community Centre significantly is looking to the future however the Association earlier in the year sought a building conditions survey which was undertaken by Jonathan Underwood Associates which in summary outlined that the existing community centre building would require significant investment to offset ongoing maintenance, spiralling energy costs , DDA requirements and bringing overall facilities within current guidelines. The Centre enjoys a 25 year lease with Cumberland Council. The Association at a recent meeting resolved that closure of the centre was not a preferred option and was minded to look to a sustainable replacement community building ( modular) within the constraints of both Stanwix Conservation Area and Monument Listed consent requirements. Offering the facilities to Stanwix Pre-School and Stanwix School are other options should a rebuild be unachievable as well as relocation.

With the support of Association members initial discussions have and will be undertaken with Cumberland Council, local Councillors, ACT, Border, Fellside and North Carlisle Community Panel to kickstart a rebuild project and draw down both grant funding as well as explore fundraising events.

We continue to enjoy strong links with Stanwix School, St Michael's Parish Church, Cumberland Council and local residents and businesses.

The Association's greatest asset however is our small group of volunteers who continue to give of their highly valued time and contribute in so many ways to the ongoing running of the Association. I would wish to express particular gratitude to Pam McCall who has been an invaluable mainstay of the Association for nearly 20 years , contributing in so many ways which has been both incalculable and instrumental in keeping the Community Centre continuing to exist and develop. We will lose a truly valued Trustee , Booking Manager and inspiration when she stands down after the AGM in February 2026 . I would also wish also to thank Liz Mallinson who also for 20 years as a Trustee and a former City and County Councillor contributed so much time supporting the Association and being largely instrumental in securing funding for the refurbishment of the Community Centre in 2012 and her considerable contribution to achieving a new Stanwix Playgroup building in 2010. She too has recently stood down as a Trustee. Ray Cassidy has also served the Association as Chairman until 2012 and been hugely involved likewise over many years has provided his advice , direction and most notably been the lead on IT and social media for countless years . Huge thanks and hopefully Pam and Ray will continue to be involved in the Association going forward. A special thanks to Fiona Robson, Abby Kilfedder, Lynda Hepburn and Sophie McCall who have brought renewed energy, inspirational ideas and invaluable support over recent years and been responsible and been involved in organising highly successful events to numerous to mention as well as their involvement in the successful running of the Association . Lynda has been excellent as our Association Secretary and deserves our thanks once again.

Robert Gordon our Treasurer has continued to keep our finances in a sound condition, expertly managing the accounts, fiscal management and governance of the Association critical to ongoing viability of the Community Centre.

I would also wish to welcome Cllr Brian Wernham as a Trustee and will welcome his support both within the community and Cumberland Council in the years to come and new Association members who have very recently joined.

We continue to enjoy a very special relationship with the team at the Stanwix Pre-School to manage the "early years" building to a high standard. A special mention and thank you to Rhona and Angela who run this facility and a special mention to Becky who also managed and contributed to this facility for many years. Their continued support of the Association has been greatly appreciated. We are pleased to have been able to assist financially with repairs and improvements such as contributions to the renewal of decking and repainting internally. We look forward to continuing our strong partnership

and their involvement in our decision making going forward and are resolved to contribute to their continued success and development wherever we can with renewal projects of the early years building.

Through a number of events with other groups and partners we continue to maintain a positive profile in the community through awareness and publicity through local and social media outlets.

In conclusion Stanwix Community Centre future without additional volunteers and trustees will continue to be uncertain however with the increased use of the Community Centre facilities in recent times as well as engaging with Cumberland Council , local organisations, Stanwix residents and businesses to look to investment and grant funding for a rebuild / replacement of the Community Centre in the next few years. We continue to remain optimistic and resilient to face the challenges ahead.

Financial review

The trustees are satisfied with the results for the year.

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 5 September 2025 and signed on behalf of the board of trustees by:

Cllr P Nedved

Trustee

Stanwix Community Association

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Stanwix Community Association

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Stanwix 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.

Miss J Clark, FCCA Independent Examiner

Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

5 September 2025

Stanwix Community Association

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	415	415	1,740
Other trading activities	6	8,826	8,826	8,895
Investment income	7	1,494	1,494	1,307
		--------	--------	--------
Total income		10,735	10,735	11,942
		--------	--------	--------

Expenditure

Expenditure on charitable activities	8,9	10,352	10,352	15,201
		--------	--------	--------
Total expenditure		10,352	10,352	15,201
		--------	--------	--------

	--------	--------	--------
Net income/(expenditure) and net movement in funds	383	383	( 3,259)
	--------	--------	--------

Reconciliation of funds

Total funds brought forward	48,726	48,726	51,985
	--------	--------	--------
Total funds carried forward	49,109	49,109	48,726
	--------	--------	--------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Stanwix Community Association

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	13	–	376

Current assets

Debtors	14	147	235
Cash at bank and in hand		50,811	53,489
		--------	--------
		50,958	53,724

Creditors: amounts falling due within one year	15	1,849	5,374
		--------	--------
Net current assets		49,109	48,350
		--------	--------
Total assets less current liabilities		49,109	48,726
		--------	--------
Net assets		49,109	48,726
		--------	--------

Funds of the charity

Unrestricted funds		49,109	48,726
		--------	--------
Total charity funds	16	49,109	48,726
		--------	--------

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 5 September 2025 , and are signed on behalf of the board by:

Cllr P Nedved

Trustee

Stanwix 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 Community Centre Buildings, Church Street, Stanwix, Carlisle, CA3 9DJ.

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:

Long leasehold property	-	4% straight line
Equipment	-	33% 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.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The association is a charitable private company limited by guarantee and has no share capital. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Grants

Grants receivable	415	415	1,740	1,740
	----	----	-------	-------

6. Other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Memberships	11	11	–	–
Community buildings income	2,653	2,653	2,811	2,811
Education building income	6,162	6,162	6,084	6,084
	-------	-------	-------	-------
	8,826	8,826	8,895	8,895
	-------	-------	-------	-------

7. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	1,494	1,494	1,307	1,307
	-------	-------	-------	-------

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Community Centre	9,001	9,001	14,561	14,561
Support costs	1,351	1,351	640	640
	--------	--------	--------	--------
	10,352	10,352	15,201	15,201
	--------	--------	--------	--------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Community Centre	9,001	–	9,001	14,561
Governance costs	–	1,351	1,351	640
	-------	-------	--------	--------
	9,001	1,351	10,352	15,201
	-------	-------	--------	--------

10. Net income/(expenditure)

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

	2025	2024
	£	£
Depreciation of tangible fixed assets	376	376
	----	----

11. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	180	180
	----	----

12. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

13. Tangible fixed assets

	Long leasehold property	Equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	50,000	4,514	54,514
	--------	-------	--------
Depreciation
At 1 April 2024	50,000	4,138	54,138
Charge for the year	–	376	376
	--------	-------	--------
At 31 March 2025	50,000	4,514	54,514
	--------	-------	--------
Carrying amount
At 31 March 2025	–	–	–
	--------	-------	--------
At 31 March 2024	–	376	376
	--------	-------	--------

14. Debtors

	2025	2024
	£	£
Trade debtors	147	235
	----	----

15. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,609	5,134
Accruals and deferred income	240	240
	-------	-------
	1,849	5,374
	-------	-------

16. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	36,030	10,724	(10,352)	36,402
Designated life memberships	196	11	–	207
Designated commitments	5,000	–	–	5,000
Designated maintenance	7,500	–	–	7,500
	--------	--------	--------	--------
	48,726	10,735	(10,352)	49,109
	--------	--------	--------	--------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
General funds	39,289	11,942	(15,201)	36,030
Designated life memberships	196	–	–	196
Designated commitments	5,000	–	–	5,000
Designated maintenance	7,500	–	–	7,500
	--------	--------	--------	--------
	51,985	11,942	(15,201)	48,726
	--------	--------	--------	--------

17. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	–	–
Current assets	50,958	50,958
Creditors less than 1 year	(1,849)	(1,849)
	--------	--------
Net assets	49,109	49,109
	--------	--------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	376	376
Current assets	53,724	53,724
Creditors less than 1 year	(5,374)	(5,374)
	--------	--------
Net assets	48,726	48,726
	--------	--------