REGISTERED NUMBER: 13029708 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

LOWTON COMMUNITY HUB LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr L Brown

Mr R J Massey

REGISTERED OFFICE:

Lowton Youth and Community Centre

Newton Road

Lowton

Warrington

Cheshire

WA3 2BH

REGISTERED NUMBER:

13029708 (England and Wales)

FIXED ASSETS

Tangible assets

4

409,843

423,564

CURRENT ASSETS

Debtors

5

610

-

Cash at bank

2,863

16,994

3,473

16,994

CREDITORS

Amounts falling due within one year

6

5

331

NET CURRENT ASSETS

3,468

16,663

TOTAL ASSETS LESS CURRENT LIABILITIES

413,311

440,227

CREDITORS

Amounts falling due after more than one year

7

421,685

444,090

NET LIABILITIES

(8,374

)

(3,863

)

RESERVES

Income and expenditure account

(8,374

)

(3,863

)

(8,374

)

(3,863

)

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

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

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which 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 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 company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Mr R J Massey - Director

1.	STATUTORY INFORMATION

Lowton Community Hub Ltd is a private company, limited by guarantee, registered in England and Wales. The company's registered number is 13029708 and its registered office address is at Lowton Youth and Community Centre, Newton Road, Lowton, Warrington, WA3 2BH.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost and 5% on cost

Government grants

Government grants which are capital-based and for which the company has met the required conditions for payment are recognised as deferred income on receipt. Deferred income is subsequently recognised as income in the income statement on a systematic basis over the periods in which the assets, towards which the grant is intended to contribute, are depreciated. Government grants which are revenue-based are recognised as income in the income statement when any performance related conditions have been met.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

445,772

Additions

9,239

At 30 November 2025

455,011

DEPRECIATION

At 1 December 2024

22,208

Charge for year

22,960

At 30 November 2025

45,168

NET BOOK VALUE

At 30 November 2025

409,843

At 30 November 2024

423,564

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

610

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

-

326

Other creditors

5

5

5

331

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other creditors

421,685

444,090