The Abbey Access Centre Charity Accounts

The Abbey Access Centre

Company Limited by Guarantee

Unaudited financial statements

31 March 2025

Company Registration Number 03783671

The Abbey Access Centre

Company Limited by Guarantee

Financial statements

Year ended 31 March 2025

	Pages

Trustees' annual report (incorporating the director's report)	1 to 4

Independent examiner's report to the trustees	5

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

Statement of financial position	7 to 8

Statement of cash flows	9

Notes to the financial statements	10 to 17

The Abbey Access 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	The Abbey Access Centre

Charity registration number	1079642

Company registration number	03783671

Principal office and registered	The Abbey Access Centre
office	Arboretum Lodge
	Monks Road
	Lincoln
	LN2 5HU

The trustees

	J Loffhagen
	S Donnor
	M J Holliday
	N K Pettit
	H F F Kok
	F Smith

Company secretary	G Dunn

Independent examiner	Tom Darby FCCA
	7 Spring Gardens
	Gainsborough

Structure, governance and management

Governing document

The Abbey Access Centre is a company limited by guarantee governed by its Memorandum and Articles of Association dated 7 June 1999. It is a registered charity with the Charity Commission. Anyone over the age of 18 can become a member of the Company and there are currently 14 members of the organisation.

Recruitment and appointment of Trustees

As set out in the Articles of Association no person can be appointed a trustee unless he has attained the age of 18 years or in circumstances such that had he already been a Trustee, he would have been disqualified from acting under the provisions of Article 38. The Trustees may appoint a person who will act to be a Trustee either to fill a vacancy or as an additional Trustee provided that the appointment does not cause the Trustees to exceed 10. The number of Trustees at any one time must not be less than 3.

Not less than 7, but no more than 28, clear days before the date appointed for holding a general meeting notice shall be given to all persons who are entitled to receive a notice of the meeting or any person who is recommended by the Trustees for appointment or reappointment. When considering a Trustee the Board gives regard to the requirements of specialist skills necessary for the development and sustainability of The Abbey Access Centre .

Trustee induction and Training

All new Trustees undergo a training day delivered by an external consultant to brief them on their legal obligations under charity and company law, the Charity Commission guidance on public benefit. the content of the Memorandum and Articles of Association, the committee and the decision-making process, the business plan and recent financial performance. During the induction day they will meet key employees and other Trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Risk Management

The Trustees have examined the major strategic, business and operational risks, which the charity faces and confirm that systems have been established in order to lessen these risks.

The Trustees monitor the progress and financial situation at their regular meetings. Within these meetings they:

- Review the risks the charity may face;

- Consider systems and procedures to mitigate these risks; and

- Consider procedures to minimise any potential impact on the charity should any of these risks materialise.

The charity continues to work closely with an external consultant to assist in seeking additional revenue funding and successful tendering of projects in order to continue generating funds and thereby reduce the business and operational risks the charity faces.

Organisation

The Board meets quarterly and a Chair is appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations the Chair has delegated authority within terms of delegation approved by the Trustees, for operational matters including finance, employment and related activity.

The Charity is organised so that the Trustees meet regularly to manage its affairs. There is a manager who manages the day-to-day administration of the Centre and we are grateful to unpaid volunteers who provide their time to help with the running of The Abbey Access Centre.

Objectives and activities

The Abbey Access Centre 's aims are to advance education by:

1) Promoting the training and rehabilitation of persons resident within the area of Abbey Ward of the City of Lincoln who by reason of their social and economic circumstances are unable to gain employment;

2) Providing formal or informal education and otherwise to relieve any hardship or distress of those in need through their social and economic circumstances;

3) to promote such other charitable purposes for the general benefit of the public as the charity shall think fit.

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commissions guidance on public benefit, in particular the Trustees consider how specific projects will contribute to their objectives.

The charity continues to provide free services to the local community, which include training to help to get the local community into employment, education or other training programmes. Through this work the Trustees aim to further the charitable purposes for the public benefit.

Achievements and performance

There have been a range of key projects undertaken throughout the year:

CLIP/ Study Programme

CLIP has provided funding for the Flare Study Programme. This project supported 16-19 year olds to develop skills, qualifications and improve their opportunities to progress into employment, education or training throughout the year. This funding supported 65 young people.

Building Better Opportunities (BBF)

The Centre has held a BBF Contract via Grantham College. This project supported those furthest from the Labour market to progress in their skills, qualifications, work experience and progress into employment.

Lincolnshire County Council funded the Community Learning and Wellbeing Programmes and also qualification funding. The community learning funding provided training to those unemployed to access our Get into Construction Programme. The qualification funding provided support for individuals who were unemployed or in employment and wanting to upskill themselves and achieve an NVQ in Customer Service, Business Administration, Food Preparation or Advice and Guidance. We also received additional funding for English and Maths programmes, Money Matters, Reading Club, Barista Training, Creative Writing and Wellbeing.

Lincolnshire County Council - Multiply contact has funded bespoke maths activities for learners. We have delivered Cooking on a budget and Airfryer/ Slow Cooker courses under this funding over the last year. We have also undertaken outreach activities in local schools across the City to engage parents in Maths.

Skills Bootcamp contract

Funding to deliver a SkillsBootcamp in construction skills for labourers, scaffolders, asbestos removers, etc.

Lincolnshire Community Foundation provided a small grant for wellbeing.

Lottery Funding- Awards for All provided funding for our counsellor.

Youth Futures Foundation

A grant was received this year to help us develop SkillsBootcamps from the previous YFF programme.

Better Together Project

The Centre has secured a joint Lottery bid to fund the Better Together Project which is focused on individuals overcoming barriers in Mental Health and moving forward with their lives.

COLC

COLC provided funding to support the development of our Bakery training programme. We secured £120,000 to train young people in Bakery skills.

CITB

The Construction Industry Training Board has provided us with a 5 year contract to fund the mentoring of our construction learners in the workplace. It has allowed us to provide ongoing support in the workplace for up to 6 months.

Financial review

Investment powers

As per the Articles of Association, the Trustees are empowered to invest such part of the fund as they may see fit in furtherance of the objectives of the charity. During the year no such investments were made.

Reserves policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level, which equates to a minimum of approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration support costs. Unrestricted funds were maintained at this level throughout the year.

Plans for future periods

Our Lincolnshire County Council Community Learning funding has been increased this year to help us overcome some of the funding we have lost as ESF funding came to an end, Multiply funding and Qualification funding, Better Together contract, a grant from Lincolnshire Community Foundation, Youth Futures Foundation, CITB, Community Renewal Funding, Enable AEB and Traineeship funding, Commercial NVQ's for external employers and Awards for All. In addition, we have a healthy income from our Cafe and Commercial Short Course delivery.

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 18 December 2025 and signed on behalf of the board of trustees by:

G Dunn

Charity Secretary

The Abbey Access Centre

Company Limited by Guarantee

Independent examiner's report to the trustees of The Abbey Access Centre

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of The Abbey Access 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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 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.

Tom Darby FCCA Independent Examiner

7 Spring Gardens Gainsborough

18 December 2025

The Abbey Access 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	4	8,615	–	8,615	12,973
Charitable activities	5	286,762	510,511	797,273	732,247
Other trading activities	6	93,010	–	93,010	98,656
Investment income	7	1,221	–	1,221	1,186
		---------	---------	---------	---------
Total income		389,608	510,511	900,119	845,062
		---------	---------	---------	---------

Expenditure

Expenditure on raising funds:

	Costs of other trading activities	8	73,612	–	73,612	74,050
Expenditure on charitable activities		9,10	245,645	603,408	849,052	770,205
			---------	---------	---------	---------
Total expenditure			319,257	603,408	922,664	844,255
			---------	---------	---------	---------

	---------	---------	---------	---------
Net (expenditure)/income and net movement in funds	70,351	( 92,897)	( 22,545)	807
	---------	---------	---------	---------

Reconciliation of funds

Total funds brought forward	150,320	104,788	255,108	254,302
	---------	---------	---------	---------
Total funds carried forward	220,671	11,891	232,562	255,108
	---------	---------	---------	---------

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

All income and expenditure derive from continuing activities.

The Abbey Access Centre

Company Limited by Guarantee

Statement of financial position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible fixed assets	15		112,794	87,276

Current assets

Stocks	16	4,723	3,886
Debtors	17	75,293	44,214
Cash at bank and in hand		71,239	165,216
		---------	---------
		151,255	213,316

Creditors: amounts falling due within one year	18	23,254		27,194
		---------		---------
Net current assets			128,001	186,122
			---------	---------
Total assets less current liabilities			240,795	273,398

Creditors: amounts falling due after more than one year	19	8,232	18,289
		---------	---------
Net assets		232,563	255,109
		---------	---------

Funds of the charity

Restricted funds		11,891	104,788
Unrestricted funds		220,671	150,320
		---------	---------
Total charity funds	21	232,562	255,108
		---------	---------

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.

The Abbey Access Centre

Company Limited by Guarantee

Statement of financial position (continued)

31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on 18 December 2025 , and are signed on behalf of the board by:

J Loffhagen
Trustee

The Abbey Access Centre

Company Limited by Guarantee

Statement of cash flows

Year ended 31 March 2025

	2025	2024
	£	£

Cash flows from operating activities

Net (expenditure)/income	(22,545)	807

Adjustments for:
Depreciation of tangible fixed assets	12,021	14,246
Dividends, interest and rents from investments	(1,221)	(1,186)
Interest payable and similar charges	1,422	1,610
Accrued expenses	150	180

Changes in:
Stocks	( 837)	329
Trade and other debtors	( 31,079)	20,522
Trade and other creditors	( 4,090)	4,810
	--------	--------
Cash generated from operations	( 46,179)	41,318

Interest paid	( 1,422)	( 1,610)
	--------	--------
Net cash (used in)/from operating activities	( 47,601)	39,708
	--------	--------

Cash flows from investing activities

Dividends, interest and rents from investments	1,221	1,186
Purchase of tangible assets	( 40,723)	( 7,906)
Proceeds from sale of tangible assets	3,184	1,894
	--------	--------
Net cash used in investing activities	( 36,318)	( 4,826)
	--------	--------

Cash flows from financing activities

Proceeds from borrowings	( 10,057)	( 9,866)
	--------	--------
Net cash used in financing activities	( 10,057)	( 9,866)
	--------	--------

Net (decrease)/increase in cash and cash equivalents	( 93,976)	25,016
Cash and cash equivalents at beginning of year	165,216	140,200
	---------	---------
Cash and cash equivalents at end of year	71,240	165,216
	---------	---------

The Abbey Access Centre

Company Limited by Guarantee

Notes to the financial statements

Year ended 31 March 2025

1. General information

The charity is a private charity limited by shares, registered in England and Wales. The address of the registered office is The Abbey Access Centre , Arboretum Lodge, Monks Road, Lincoln, LN2 5HU.

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.

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

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:

Property improvements	-	2% straight line
Fixtures and fittings	-	15% & 25% reducing balance
Equipment	-	25% 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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. Donations and legacies

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

Donations

Donations	8,615	8,615	12,973	12,973
	-------	-------	--------	--------

5. Charitable activities

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Course fee income	25,001	–	25,001
Construction income	6,985	–	6,985
Room hire	500	–	500
Awards for all	–	19,700	19,700
ACIS CLIP	83,426	–	83,426
Enable	–	–	–
Youth Futures Foundation	–	20,000	20,000
Better Together Project	–	15,590	15,590
COLC	124,500	–	124,500
PeoplePlus	–	–	–
Grantham College	18,779	–	18,779
Lincolnshire County Council	–	455,221	455,221
CITB	23,190	–	23,190
Lincolnshire Community Foundation	3,000	–	3,000
BNA	–	–	–
Investors in Lincoln	–	–	–
Miscellaneous	1,381	–	1,381
	---------	---------	---------
	286,762	510,511	797,273
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Course fee income	30,490	–	30,490
Construction income	–	–	–
Room hire	980	–	980
Awards for all	–	–	–
ACIS CLIP	49,375	–	49,375
Enable	–	22,580	22,580
Youth Futures Foundation	–	60,480	60,480
Better Together Project	–	28,780	28,780
COLC	61,038	–	61,038
PeoplePlus	3,303	–	3,303
Grantham College	13,525	–	13,525
Lincolnshire County Council	–	334,632	334,632
CITB	42,545	–	42,545
Lincolnshire Community Foundation	–	–	–
BNA	–	33,495	33,495
Investors in Lincoln	50,000	–	50,000
Miscellaneous	1,024	–	1,024
	---------	---------	---------
	252,280	479,967	732,247
	---------	---------	---------

6. Other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Cafe	93,010	93,010	98,656	98,656
	--------	--------	--------	--------

7. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Income from cash investments	1,221	1,221	1,186	1,186
	-------	-------	-------	-------

8. Costs of other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Primary purpose trading - cafe costs	73,612	73,612	74,050	74,050
	--------	--------	--------	--------

9. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Educational Community	241,661	603,408	845,068
Support costs	3,984	–	3,984
	---------	---------	---------
	245,645	603,408	849,052
	---------	---------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Educational Community	318,933	447,463	766,395
Support costs	3,810	–	3,810
	---------	---------	---------
	322,743	447,463	770,205
	---------	---------	---------

10. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Educational Community	845,068	–	845,068	766,395
Governance costs	–	3,984	3,984	3,810
	---------	-------	---------	---------
	845,068	3,984	849,052	770,205
	---------	-------	---------	---------

11. Net (expenditure)/income

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

	2025	2024
	£	£
Depreciation of tangible fixed assets	12,021	14,246
	--------	--------

12. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	2,790	2,640
Other financial services	1,194	1,170
	-------	-------
	3,984	3,810
	-------	-------

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	491,855	449,952
Social security costs	34,542	29,019
Employer contributions to pension plans	9,569	8,895
	---------	---------
	535,966	487,866
	---------	---------

The average head count of employees during the year was 24 (2024: 23 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Direct charitable employees	24	23
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee remuneration and expenses

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

15. Tangible fixed assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024	55,165	55,926	–	30,266	141,357
Additions	–	2,733	32,500	5,490	40,723
Disposals	–	( 3,827)	–	( 10,844)	( 14,671)
	--------	--------	--------	--------	---------
At 31 March 2025	55,165	54,832	32,500	24,912	167,409
	--------	--------	--------	--------	---------
Depreciation
At 1 April 2024	6,012	30,114	–	17,955	54,081
Charge for the year	1,103	3,802	677	6,439	12,021
Disposals	–	( 2,023)	–	( 9,464)	( 11,487)
	--------	--------	--------	--------	---------
At 31 March 2025	7,115	31,893	677	14,930	54,615
	--------	--------	--------	--------	---------
Carrying amount
At 31 March 2025	48,050	22,939	31,823	9,982	112,794
	--------	--------	--------	--------	---------
At 31 March 2024	49,153	25,812	–	12,311	87,276
	--------	--------	--------	--------	---------

16. Stocks

	2025	2024
	£	£
Raw materials and consumables	4,723	3,886
	-------	-------

17. Debtors

	2025	2024
	£	£
Other debtors	75,293	44,214
	--------	--------

18. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	–	5,000
Accruals and deferred income	2,790	2,640
Social security and other taxes	10,464	9,554
	--------	--------
	23,254	27,194
	--------	--------

19. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	8,232	18,289
	-------	--------

20. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 9,569 (2024: £ 8,895 ).

21. Analysis of charitable funds

Unrestricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	150,320	389,608	(319,257)	220,671
	---------	---------	---------	---------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
General funds	182,018	365,095	(396,793)	150,320
	---------	---------	---------	---------

Restricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Enable, LCC and YMCA Community Learning	–	455,221	(455,221)	–
Cafe improvements and equipment	12,793	–	(902)	11,891
Awards for all	–	19,700	(19,700)	–
Youth Futures Foundation	–	20,000	(20,000)	–
Better Together Project	–	15,590	(15,590)	–
BNA	91,995	–	(91,995)	–
	---------	---------	---------	--------
	104,788	510,511	(603,408)	11,891
	---------	---------	---------	--------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
Enable, LCC and YMCA Community Learning	–	357,212	(357,212)	–
Cafe improvements and equipment	13,784	–	(991)	12,793
Awards for all	–	–	–	–
Youth Futures Foundation	–	60,480	(60,480)	–
Better Together Project	–	28,780	(28,780)	–
BNA	58,500	33,495	–	91,995
	--------	---------	---------	---------
	72,284	479,967	(447,463)	104,788
	--------	---------	---------	---------

22. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	100,903	11,891	112,794
Current assets	151,255	–	151,255
Creditors less than 1 year	(23,254)	–	(23,254)
Creditors greater than 1 year	(8,232)	–	(8,232)
	---------	--------	---------
Net assets	220,672	11,891	232,563
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Tangible fixed assets	74,483	12,793	87,276
Current assets	121,321	91,995	213,316
Creditors less than 1 year	(27,194)	–	(27,194)
Creditors greater than 1 year	(18,289)	–	(18,289)
	---------	---------	---------
Net assets	150,321	104,788	255,109
	---------	---------	---------

23. Analysis of changes in net debt

	At 1 Apr 2024	Cash flows	At 31 Mar 2025
	£	£	£
Cash at bank and in hand	165,216	(93,977)	71,239
Debt due within one year	(10,000)	–	(10,000)
Debt due after one year	(18,289)	10,057	(8,232)
	---------	--------	--------
	136,927	( 83,920)	53,007
	---------	--------	--------