REGISTERED COMPANY NUMBER: 07031153 (England and Wales)

REGISTERED CHARITY NUMBER: 1133597

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

LONGHOUGHTON COMMUNITY AND SPORTS CENTRE

TRUST

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

18

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair's Report

I am pleased to report on the progress of the Trust for the year to 30 September 2025.

Firstly, a reminder of what the Longhoughton Community and Sports Centre offers:

- A Centre building which is available for hire and is effectively the village hall for Longhoughton.

- A floodlit Synthetic Turf Pitch (STP) which is used for football matches and training.

- Two grass turf pitches which are used exclusively by our partners Longhoughton Rangers Football Club (LRFC) for their matches and training.

- A children's play area.

This year's Chair's report focusses on the following key themes:

o Trust organisation, Community Centre management and finances

o STP re-surfacing project

o Site safety and maintenance to preserve the building and facilities

o Community involvement

o Environmental and energy efficiency

Trust organisation, Community Centre management and finances

The Trust and its associated activities at the Community and Sports Centre are run entirely by volunteers.

Sincere thanks are extended to our volunteer Trustees, and other volunteers, for their efforts in keeping the Community and Sports Centre operating and meeting the Trust's Charitable Objectives.

Recognising the role of our volunteers in the continued success of the Community Centre's activities, I'm delighted to report that the Trust was nominated for the prestigious King's Award for Voluntary Service.

The Trust has, for the last three years, been taking steps to improve Community Centre utilisation. Further steps towards this goal were achieved this year. The Community Wellbeing Room (previously the underused Meeting Room 2) is now in weekly use. Additionally, the Centre has been fortunate to have attracted regular use from Northumberland County Council's Asylum Seeker and Refugee Team.

Alongside improving Centre utilisation there has been a continued drive to improve income and reduce costs. This year's principal improvement is the installation of an InPost Automated Parcel Machine (APM), sited at the Community Centre. This has not only proved extremely popular with local residents but also provides an additional income of £1300 per annum.

Actions taken in previous years have allowed the Trust to make improved provision in its reserves for foreseeable future expenditure. A modest reserve fund towards STP ancillary items (including pitch fencing, floodlight electrics cabinets and floodlight control gear) has now been established.

I acknowledge and thank the Trust's regular hirers for their continued support.

STP re-surfacing project

The long-standing project to resurface the STP has made good progress this year.

A meeting with Football Foundation in March 2025 yielded the offer of a £25k grant towards the project. This will supplement the £10k gratefully received in previous years from the Garfield Weston Foundation.

Following on from this, a professional sports-turf consultant, SportsLabs, was engaged to produce a full technical scope of works and conduct a formal tendering process. The tenders will provide an accurate market price for the necessary works and determine the extent of the 'funding gap'. A focussed programme of grant funding applications will be undertaken with the aim of bridging that gap.

Site safety and maintenance to preserve the building and facilities

To support compliance with its statutory obligations, the Trust had its Fire Safety risk assessment updated to include the Solar PV and battery installation. The Legionella risk assessment was also renewed to take account of improvements in both management documentation, records and site equipment changes.

Professional repairs were undertaken to both restore functionality to the building's roller shutters and to bring about compliance with legislative changes since the shutters' original installation.

External floodlight electrics cabinets received some maintenance to repair their locks and hinges and to tackle rusty patches. These cabinets are likely to need replacement in the next year or two.

The Centre's tired woodwork fascias were clad with maintenance-free UPVC, beginning a top-down refresh of the building's externals. Cleaning of the external rendering is envisaged for next year.

Compared with previous years, the children's playground received relatively minor professional repairs in the year alongside substantial in-house clearing of overgrown shrubs.

Community involvement

The Trust was delighted to sign the Armed Forces Covenant in September 2025. It was countersigned by the RAF Boulmer Station Commander and witnessed by the Deputy Lord Lieutenant of Northumberland at the hugely successful Community Annual Fete held at the Community Centre.

Closer ties have also been cemented between the Trust and the Longhoughton Community Gardeners, resulting in the development of a Community Orchard on our site for whole-community enjoyment.

The Trust is indebted to the Ballinger Charitable Trust for providing funding to maintain the offering of free-to-the-user weekly Friday evening kick-about sessions, supervised by a qualified coach, for young people between the ages of 11 and 16 and also the popular Thursday Together sessions involving engaging talks and a soup lunch.

Twice-weekly prescription pick up service from the Community Centre for Longhoughton residents has continued, thanks to the Parish Council. This service has now been complemented with regular drop-in NHS Health checks.

The Community Centre has also become the local venue for the mobile Library adding another offering to the expanding range of services provided at the Centre.

The Trust's Events Team has continued to organise a varied range of community events throughout the year which are open to all. Quizzes, Bingo, Cheese and Wine evenings, Easter and Christmas Events are just the beginning of an increasing offering from this energetic team.

Environmental and energy efficiency initiatives

The Trust continues to pursue ever-greater energy efficiency and environmentally friendly actions.

The Solar PV array and associated batteries that were installed last year by Northumberland Community Energy Limited (NCEL) have already made a significant difference to our energy bills. A significant proportion of the Centre's annual electricity usage (including its STP pitch floodlights) is now provided by this green energy source. For the year to 31st March 2026 67% of electricity used by the Centre came from this source.

An external energy audit was conducted in November 2024. This was commissioned by Community Action Northumberland (CAN) in connection with the Warm Hubs programme. Many of the actions recommended by that report are included in plans for the year to come.

Summary

I'm delighted with the great progress that the Trust has made over the year. The next year promises to be similarly filled with improvements and opportunities for us to improve our offering to local residents.

Jeremy Pickard

Chair

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's purposes for the public benefit and in planning future activities.

Financial review

Funding to maintain the Trust is largely gathered from the hire of our indoor and outdoor facilities.

The extensive use of the Astro-turf outdoor pitch by our partner club, Longhoughton Rangers FC, contributes a great deal to the charity's continued viability along with the income from hiring out the indoor accommodation. The Trust made an unrestricted surplus from its activities for this financial year of £11,554.

The net expenditure (loss), in respect of restricted funds as detailed in the Statement of Financial Activities, arises largely from the depreciation of the cost of the buildings and pitches built on short leasehold land from the Trustees of the Will of the Ninth Duke of Northumberland and the Tenth Duke's referential settlement (detailed as Northumberland Estates in the financial records). This does not affect the actual cash flow of the Trust.

Trust pricing policy and structure

Our charges for the Astro-turf football pitch and the rooms in the Centre are reviewed annually to ensure our rates:

- remain competitive and comparable with other similar facilities in the local area.

- generate sufficient funds to cover the day-to-day costs of the Centre and the pitch

- generate sufficient funds to enable the Trust to carry out future maintenance and major replacement of facilities particularly the Astro-turf football pitch and the community building.

The rate of inflation in the economy and particularly the continuing level of energy costs caused the Trustees to introduce an increase in hire charges.

The revised pricing structure per hour is as follows:

(Regular user rates per hour for block bookings 3 months in advance are shown in brackets)

Astro-turf football pitch £49 (£44)

Function Room £19 (£15)

Meeting Room 1 £14 (£11)

Meeting Room 2 £10 (£8)

Meeting Room 3 £14 (£11)

An additional fee is payable for the use of the alcohol licence.

There are various special package rates for birthday parties, weddings, etc.

In recognition of the essential support given in obtaining the original funding for the Community Centre and its football pitches, Longhoughton Rangers FC and RAF Boulmer are given specially discounted hire rates.

The two grass football pitches are maintained by Longhoughton Rangers FC and are for the exclusive use of the football club.

Reserves policy and going concern

The Trust maintains a designated sinking fund reserve established in order to secure the long term maintenance of the Astro-turf football pitch. The Trust, in connection with the Football Foundation, has agreed that the pitch is now in need of replacement and as detailed elsewhere in this annual report this project will require in excess of £170,000. The existing sinking fund will be used and the Trust has submitted requests for financial support to the Football Foundation and various charitable trusts. The Garfield Weston charity has given £10,000 which is very welcome. Subject to there being sufficient funding the aim will be to refurbish the Astro-turf facility during the 2026 close season.

Due to an improving financial situation the Trustees have made an addition of £12,191 to the sinking fund this year.

Longhoughton Rangers FC plan to support the fund through the sale of advertising space on the Astro-turf pitch fencing.

A sinking fund is maintained to provide for works required to the fabric of the Centre and a similar fund for the ancillary aspects of the Astro-turf pitch. A reserve fund is also held to maintain the Children's Play Area. The site is now sixteen years old and is in need of significant repairs to the building and the Children's Play area.

In addition to the various restricted and designated funds detailed above, it is Trust policy to ensure that sufficient funds (free reserves) are available to maintain the day to day running costs of the Trust for a minimum of three months. The Trustees consider that there are adequate funds available to meet such expenditure. At 30 September 2025 the unrestricted general fund had net current assets of £11,861 after taking into account debtors of £4,982 and creditors of £2,215.

The Trustees have reviewed the circumstances of the Trust and consider that despite greatly increased operating costs, sufficient corrective changes to charges have been implemented earlier in 2025, and there are adequate resources available to fund the Trusts activities but it is likely that increases in hire charges will be necessary during the financial year 2025/26.

Risk management

An assessment of the major strategic, business and operational risks which the charity faces has been carried out and a strategic development plan constructed so that necessary steps may be taken to mitigate future risks.

Staff

No staff are employed by the Trust.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Longhoughton Community and Sports Centre Trust (previously Longhoughton Village Development Trust) is a charitable company, limited by guarantee, which was incorporated on 26 September 2009. The company achieved charitable status early in 2010. The company being limited by guarantee has no share capital.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07031153 (England and Wales)

Registered Charity number

1133597

Registered office

Westfield Park

Park Road

Longhoughton

Alnwick

Northumberland

NE66 3JH

Directors and trustees

Mr AW Hinchcliffe (from 11.01.16)

Mr S Barrett (from 21.12.20)

Miss VI Kelly (from 08.03.21 to 28.03.25)

Mr D Arscott (from 13.06.22 to 07.03.25)

Mrs V Chapman (from 17.05.23)

Mr M Pritchard (from 17.05.23 to 02.12.24))

Mr J Pickard (from 17.05.23)

Mr S Hastings (from 22.07.24)

Mr AP Dierckx (from 26.03.26)

Bankers

Lloyds Bank

PO Box 1000

Andover

BX1 1LT

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 19 May 2026 and signed on its behalf by:

J Pickard - Trustee

Independent examiner's report to the trustees of Longhoughton Community and Sports Centre Trust ('the Company')

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

Responsibilities and basis of report

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

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

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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

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

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jane Harvey F.C.A.

Greaves Grindle

Chartered Accountants

Victoria House

Bondgate Within

Alnwick

Northumberland

NE66 1TA

24 June 2026

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,450

4,700

7,150

2,732

Charitable activities

3

Westfield Park activities

41,788

-

41,788

40,210

Investment income

2

5,221

-

5,221

4,937

Total

49,459

4,700

54,159

47,879

EXPENDITURE ON

Charitable activities

4

Westfield Park activities

37,905

28,632

66,537

62,705

NET INCOME/(EXPENDITURE)

11,554

(23,932

)

(12,378

)

(14,826

)

RECONCILIATION OF FUNDS

Total funds brought forward

123,884

798,281

922,165

936,991

TOTAL FUNDS CARRIED FORWARD

135,438

774,349

909,787

922,165

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

8,403

742,851

751,254

778,844

CURRENT ASSETS

Stocks

10

435

-

435

515

Debtors

11

4,982

-

4,982

5,469

Cash at bank and in hand

123,833

31,498

155,331

139,231

129,250

31,498

160,748

145,215

CREDITORS

Amounts falling due within one year

12

(2,215

)

-

(2,215

)

(1,894

)

NET CURRENT ASSETS

127,035

31,498

158,533

143,321

TOTAL ASSETS LESS CURRENT LIABILITIES

135,438

774,349

909,787

922,165

NET ASSETS

135,438

774,349

909,787

922,165

FUNDS

13

Unrestricted funds

135,438

123,884

Restricted funds

774,349

798,281

TOTAL FUNDS

909,787

922,165

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

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

The trustees acknowledge their responsibilities for

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

(b)

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

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

The financial statements were approved by the Board of Trustees and authorised for issue on 19 May 2026 and were signed on its behalf by:

J Pickard - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

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

Tangible fixed assets

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

Short leasehold

-

straight line over lease term

Plant and machinery

-

20% on cost and 10% on cost

The lease term was originally for 30 years but in August 2024 the lease was extended to 31 December 2058.

Tangible fixed assets costing more than £1,000 are capitalised and included at cost together with any incidental expenses of acquisition.

Stocks

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

Taxation

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

Fund accounting

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

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

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

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 Charities SORP (FRS 102). Subsequent measurement is as per paragraphs 11.17 to 11.19, Charities SORP (FRS 102).

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discount.

2.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

5,221

4,937

3.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

£

£

Hire of football pitches

21,019

20,803

Hire of community building

12,684

12,323

Grants

985

963

Warm hub income

-

383

Summer Fete income

546

-

Other income

6,554

5,738

41,788

40,210

4.	CHARITABLE ACTIVITIES COSTS

Expenditure in the year ended 30 September 2025 from unrestricted funds

Outdoor Activity

Indoor Activity

£

£

Rent of land

954

22

Insurance

383

1,206

Electricity

1,356

4,269

Gas

679

2,138

Telephone

20

64

Water

131

412

Cleaning

564

1,778

Maintenance of community building

2,560

8,061

Other expenses

-

3,185

Administration

829

828

Astroturf Pitch maintenance

1,881

-

Summer Fete expenditure

-

2,417

Depreciation of plant and machinery

1,091

1,091

Corporate governance

993

993

11,441

26,464

Expenditure in the year ended 30 September 2025 from restricted funds

Other restricted funds

Westfield Park lease

£

£

Rent of land

24

-

Football kickabout expenses

78

-

Astroturf Pitch maintenance

900

-

Play Area maintenance

155

-

Warm Hub

2,067

-

Depreciation of short leasehold property

2,220

20,278

Depreciation of film club equipment

80

-

Depreciation of floodlight replacements

2,830

-

8,354

20,278

5.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

27,590

28,305

Independent examiner fees for independent examination of accounts

587

529

Independent examiner fees for accountancy services

1,365

1,230

6.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

5 trustees (2024:7) were reimbursed for expenditure on maintenance and supplies incurred on behalf of the charity amounting to £5,449 (2024: £4,336).

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

831

1,901

2,732

Charitable activities

Westfield Park activities

39,827

383

40,210

Investment income

4,937

-

4,937

Total

45,595

2,284

47,879

EXPENDITURE ON

Charitable activities

Westfield Park activities

34,770

27,935

62,705

NET INCOME/(EXPENDITURE)

10,825

(25,651

)

(14,826

)

Transfers between funds

2,734

(2,734

)

-

Net movement in funds

13,559

(28,385

)

(14,826

)

RECONCILIATION OF FUNDS

Total funds brought forward

110,325

826,666

936,991

TOTAL FUNDS CARRIED FORWARD

123,884

798,281

922,165

8.

EMPLOYEES

There were no employees for the year ended 30 September 2025 nor for the year ended 30 September 2024.

9.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 October 2024 and 30 September 2025

1,436,300

67,180

1,503,480

DEPRECIATION

At 1 October 2024

671,437

53,199

724,636

Charge for year

22,498

5,092

27,590

At 30 September 2025

693,935

58,291

752,226

NET BOOK VALUE

At 30 September 2025

742,365

8,889

751,254

At 30 September 2024

764,863

13,981

778,844

The Football Foundation has a legal charge over the land known as Westfield Park at Longhoughton in Northumberland which was drawn up between the Trustees of Longhoughton Village Development Trust (now renamed as Longhoughton Community and Sports Centre Trust) and the Football Foundation.

In accordance with the accounting convention outlined in note 1 above, short leasehold property is stated at cost less accumulated depreciation which is considered to be equal to the value in use of the property.

10.

STOCKS

2025

2024

£

£

Stocks

435

515

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,505

3,108

Other debtors

2,477

2,361

4,982

5,469

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

2,215

1,894

13.	MOVEMENT IN FUNDS

Net

Transfers

At

movement

between

At

1.10.24

in funds

funds

30.9.25

£

£

£

£

Unrestricted funds

General fund

40,230

11,425

(31,391

)

20,264

Designated Sinking Fund for Astroturf Pitch

77,523

-

12,191

89,714

Designated Building Maintenance fund

6,000

-

5,000

11,000

Designated Summer Fete (table hire) fund

131

129

-

260

Designated fund for InPost Exit Fee

-

-

600

600

Designated 3G Ancilliaries fund

-

-

5,600

5,600

Designated Business Continuity fund

-

-

8,000

8,000

123,884

11,554

-

135,438

Restricted funds

Westfield Park

689,450

(20,278

)

-

669,172

Play Area

51,169

(1,157

)

-

50,012

Warm Hub

1,558

(337

)

-

1,221

Film Club Equipment

565

(80

)

-

485

Floodlight Replacement

2,830

(2,830

)

-

-

Changing Room Alterations

42,169

(1,242

)

-

40,927

Ballinger 11 to 16 Football Kickabout

540

1,906

-

2,446

Astroturf Pitch Renewal

10,000

(900

)

-

9,100

Ballinger Trust Thursday Together

-

526

-

526

Christmas Gift Bags

-

100

-

100

Children's Party and Easter

-

338

-

338

Christmas Lunch

-

22

-

22

798,281

(23,932

)

-

774,349

TOTAL FUNDS

922,165

(12,378

)

-

909,787