Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 No description of principal activity true 1 March 2025 28 February 2026 28 February 2026 06818016 Mrs Hayley Blowers Miss Nicola Atkinson Mrs Elaine McNamee Mr Peter Miller 1128682 false false false false false false Local community hall true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06818016 2025-02-28 06818016 2026-02-28 06818016 2025-03-01 2026-02-28 06818016 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 06818016 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 06818016 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 06818016 frs-core:PlantMachinery 2026-02-28 06818016 frs-core:PlantMachinery 2025-03-01 2026-02-28 06818016 frs-core:PlantMachinery 2025-02-28 06818016 frs-char:CharitableCompanyLimitedByGuarantee 2025-03-01 2026-02-28 06818016 frs-bus:FullAccounts 2025-03-01 2026-02-28 06818016 frs-bus:MediumEntities 2025-03-01 2026-02-28 06818016 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 06818016 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 06818016 frs-char:TotalUnrestrictedFunds frs-core:Non-currentFinancialInstruments 2026-02-28 06818016 frs-char:TotalUnrestrictedFunds 2025-02-28 06818016 frs-char:TotalUnrestrictedFunds 2026-02-28 06818016 frs-char:TotalUnrestrictedFunds 2025-03-01 2026-02-28 06818016 frs-char:UnrestrictedFundsGeneral 2025-02-28 06818016 frs-char:UnrestrictedFundsGeneral 2025-03-01 2026-02-28 06818016 frs-char:UnrestrictedFundsGeneral 2026-02-28 06818016 frs-char:IndependentExaminationCharity 2025-03-01 2026-02-28 06818016 frs-countries:EnglandWales 2025-03-01 2026-02-28 06818016 frs-char:Trustee1 2025-03-01 2026-02-28 06818016 frs-char:Trustee2 2025-03-01 2026-02-28 06818016 frs-char:Trustee3 2025-03-01 2026-02-28 06818016 frs-char:Trustee4 2025-03-01 2026-02-28 06818016 frs-char:Activity1 2025-03-01 2026-02-28 06818016 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-03-01 2026-02-28 06818016 2024-02-29 06818016 2025-02-28 06818016 2024-03-01 2025-02-28 06818016 frs-core:CurrentFinancialInstruments 2025-02-28 06818016 frs-core:Non-currentFinancialInstruments 2025-02-28 06818016 frs-char:TotalUnrestrictedFunds 2025-02-28 06818016 frs-char:TotalUnrestrictedFunds 2024-03-01 2025-02-28 06818016 frs-char:UnrestrictedFundsGeneral 2024-02-29 06818016 frs-char:UnrestrictedFundsGeneral 2024-03-01 2025-02-28 06818016 frs-char:UnrestrictedFundsGeneral 2025-02-28 06818016 frs-char:Activity1 2024-03-01 2025-02-28
Company registration number: 06818016
Charity registration number: 1128682
Askam And Ireleth Community Centre Limited
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2026
Redhead Accountancy Ltd
Askam And Ireleth Community Centre Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—2
Independent Examiner's Report | 3
Statement of Financial Activities (including Income and Expenditure Account) | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—9

Page 1
Askam And Ireleth Community Centre Limited
Company No. 06818016
Trustees' Report For The Year Ended 28 February 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 28 February 2026.
Objectives and Activities
Aims and Objectives
We aim to provide an excellent facility for use by the local community.
Public Benefit
Local facility available to the community whilst keeping our rental charges as low as we possilbly can.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Reference and Administrative Details
Trustees
Mrs Hayley Blowers
Miss Nicola Atkinson
Mrs Elaine McNamee
Mr Peter Miller
Charity Number
1128682
Company Number
06818016
Registered Office
Duke Street
Askam-in-Furness
Cumbria
LA16 7AE
Independent Examiner
Redhead Accountancy Ltd
Redhead Accountancy Ltd
Chartered Accountants
Bank House
Griffin Street
Broughton-in-Furness
Cumbria
LA20 6HH
Page 1
Page 2
Askam And Ireleth Community Centre Limited
Trustees' Report (continued)
For The Year Ended 28 February 2026
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Miss Nicola Atkinson Trustee
29/07/2026

Page 2
Page 3
Askam And Ireleth Community Centre Limited
Independent Examiner's Report to the Trustees of Askam And Ireleth Community Centre Limited
For The Year Ended 28 February 2026
Independent Examiner's Report to the Trustees of Askam And Ireleth Community Centre Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2026.
Responsibilities and Basis of Report
As the charity 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.
Redhead Accountancy Ltd
29/07/2026
Bank House
Griffin Street
Broughton-in-Furness
Cumbria
LA20 6HH
Page 3
Page 4
Askam And Ireleth Community Centre Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2026
Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 7,344 | 11,446
Investments | 4 | 533 | 771
|  | 7,877 | 12,217
EXPENDITURE ON:
Raising funds | 6 | 1 | 1
Charitable activities: | 6
Local community hall |  | (8,930 ) | (10,296 )
|  | (8,929 ) | (10,295 )
NET (EXPENDITURE)/INCOME |  | (1,052 ) | 1,922
NET MOVEMENT IN FUNDS |  | (1,052 ) | 1,922
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 30,801 | 28,879
TOTAL FUNDS CARRIED FORWARD | 14 | 29,749 | 30,801

The notes on pages 6 to 9 form part of these financial statements.
Page 4
Page 5
Askam And Ireleth Community Centre Limited
Balance Sheet
As At 28 February 2026
Balance Sheet

| 2026 | 2025
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 10 | 3,842 | 4,402
|  | 3,842 | 4,402
CURRENT ASSETS
Cash at bank and in hand |  | 32,578 | 33,070
|  | 32,578 | 33,070
Creditors: Amounts Falling Due Within One Year | 11 | (271 ) | (271 )
NET CURRENT ASSETS (LIABILITIES) |  | 32,307 | 32,799
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 36,149 | 37,201
Creditors: Amounts Falling Due After More Than One Year | 12 | (6,400 ) | (6,400 )
NET ASSETS |  | 29,749 | 30,801
FUNDS OF THE CHARITY
Unrestricted Funds |  | 29,749 | 30,801
TOTAL FUNDS | 14 | 29,749 | 30,801

For the year ending 28 February 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mrs Elaine McNamee Trustee
29/07/2026

The notes on pages 6 to 9 form part of these financial statements.
Page 5
Page 6
Askam And Ireleth Community Centre Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Askam And Ireleth Community Centre Limited is a company limited by guarantee, incorporated in England & Wales, registered number 06818016 and registered charity number 1128682 . The registered office is Duke Street, Askam-in-Furness, Cumbria, LA16 7AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Income from charitable activities, rental income and donations £7344
Income from investments, bank interest £533
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 4% straight line
Plant & Machinery | 25% reducing balance

2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 264 | 2,218
Donated goods, facilities and services | 7,080 | 9,228
| 7,344 | 11,446

4. Investment Income

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 533 | 771

Page 6
Page 7
Askam And Ireleth Community Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):

| 2026 | 2025
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 560 | 627

6. Analysis of Expenditure

| 2026
--- | ---
| Support costs (see note 7 )
| £
Raising funds | (1 )
Local community hall | 8,930
| 8,929

| 2025
--- | ---
| Support costs (see note 7 )
| £
Raising funds | (1 )
Local community hall | 10,296
| 10,295

7. Support Costs

|  |  | 2026
--- | --- | --- | ---
| Raising funds | Local community hall | Total
| £ | £ | £
Employee costs | - | 1,933 | 1,933
Premises expenses | - | 5,680 | 5,680
General administration | (1) | 487 | 486
Depreciation | - | 560 | 560
Governance costs | - | 270 | 270
| (1 ) | 8,930 | 8,929

|  |  | 2025
--- | --- | --- | ---
| Raising funds | Local community hall | Total
| £ | £ | £
Employee costs | - | 1,801 | 1,801
Premises expenses | - | 7,364 | 7,364
General administration | (1) | 234 | 233

...CONTINUED
Page 7
Page 8
Askam And Ireleth Community Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Depreciation | - | 627 | 627
Governance costs | - | 270 | 270
| (1 ) | 10,296 | 10,295

8. Staff Costs
Staff costs were as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 1,933 |  | 1,801

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
9. Average Number of Employees
Average number of employees during the year was: NIL (2025: NIL)
- -
10. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 March 2025 | 9,000 | 36,621 | 45,621
As at 28 February 2026 | 9,000 | 36,621 | 45,621
Depreciation
As at 1 March 2025 | 5,400 | 35,819 | 41,219
Provided during the period | 360 | 200 | 560
As at 28 February 2026 | 5,760 | 36,019 | 41,779
Net Book Value
As at 28 February 2026 | 3,240 | 602 | 3,842
As at 1 March 2025 | 3,600 | 802 | 4,402

11. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Accruals and deferred income | 271 |  | 270
| 271 |  | 271

12. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 6,400 |  | 6,400

Page 8
Page 9
Askam And Ireleth Community Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
13. Deferred Income
Deferred income movements in the year were as follows:

| 2026 | 2025
--- | --- | ---
| £ | £
Balance at the start of the period | 6,400 | 6,400
Balance at the end of the period | 6,400 | 6,400

14. Movement in Funds

| As at 1 March 2025 | Income | Expenditure | As at 28 February 2026
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 30,801 | 7,877 | (8,929 ) | 29,749
Total funds | 30,801 | 7,877 | (8,929 ) | 29,749

| As at 1 March 2024 | Income | Expenditure | As at 28 February 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 28,879 | 12,217 | (10,295 ) | 30,801
Total funds | 28,879 | 12,217 | (10,295 ) | 30,801

15. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2026 | 2025
--- | --- | ---
| £ | £

16. Related Party Disclosures
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9