Botcherby Community Association Charity Accounts

COMPANY REGISTRATION NUMBER: 04804820

CHARITY REGISTRATION NUMBER: 1103492

Botcherby Community Association

Company Limited by Guarantee

Unaudited Financial Statements

31 March 2026

Botcherby Community Association

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2026

	Page

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

Independent examiner's report to the trustees	3

Statement of financial activities (including income and expenditure account)	4

Statement of financial position	5

Notes to the financial statements	6

Botcherby Community Association

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2026

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 2026 .

Reference and administrative details

Registered charity name	Botcherby Community Association

Charity registration number	1103492

Company registration number	04804820

Principal office and registered	Victoria Road
office	Carlisle
	Cumbria
	CA1 2UE

The trustees

	Tracy Gannon
	Chloe Brownlee-Chapman
	Anthony Brown
	Jenna Sutherland

Company secretary	Helen Fisher

Independent examiner	Mr RW Gordon, FCA
	Briar Lea House
	Brampton Road
	Longtown
	Carlisle
	Cumbria
	CA6 5TN

Structure, governance and management

The Centre operates under a Management Committee of 4 management trustees. Employees include 1 Manager and 4 other members of staff.

Objectives and activities

The objectives are:

To advance education and provide facilities for recreation and leisure time with the object of improving conditions of life.

To maintain and manage the establishment of a Community Centre.

To promote other charitable purposes.

Achievements and performance

This year we were delighted to open our new community garden, part funded by Cumberland Council and the Asda Foundation. Local firm Story Contracting expertly constructed the space, with materials provided through their supply chain. It has been a wonderful example of corporate social responsibility in action, and we are very grateful for the practical support that helped make the garden possible. Thanks to this support, the plans we set out in last year's report have become a reality. We partnered with Groundwork Northeast & Cumbria to bring the garden to life through community activities including Growing, Cooking & Eating, an apple pressing and juicing event, and children's HAF sessions.

The garden is now being used by refugees and asylum seekers, Right2Work groups, NHS mental health drop-in clinics and the NHS Carer Support group. It is already supporting mental health and wellbeing, and local residents have truly embraced it as a shared community asset. We also installed solar panels and batteries at the Centre, funded by Cumberland Council and Cumbria Action for Sustainability. This has already reduced our electricity costs, allowing savings to be reinvested back into the community.

Financial review

The results from the financial year shown in these financial statements are regarded as satisfactory.

Plans for future periods

We will continue working to reduce our carbon footprint and make the Centre more sustainable. Our plans include harvesting rainwater for use in the garden, composting, and growing fruit and vegetables to support our weekly affordable food pantry. Looking ahead, we want to place a stronger focus on the wellbeing of children and young people in and around Botcherby. We are aware of increasing concerns about childhood obesity and hope to develop a fitness programme within our community gym to encourage healthy, active lifestyles in a supportive environment. As always, the Centre remains committed to supporting our local community, offering the best service we can while continuing to manage our resources with care.

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 31 July 2026 and signed on behalf of the board of trustees by:

Chloe Brownlee-Chapman	Helen Fisher
Trustee	Charity Secretary

Botcherby Community Association

Company Limited by Guarantee

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

Year ended 31 March 2026

I report to the trustees on my examination of the financial statements of Botcherby Community Association ('the charity') for the year ended 31 March 2026.

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.

Mr RW Gordon, FCA Independent Examiner

Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

31 July 2026

Botcherby Community Association

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 March 2026

	2026			2025
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	122,941	–	122,941	88,703
Charitable activities	6	99,048	–	99,048	129,858
Investment income	7	3,066	–	3,066	3,552
		---------	----	---------	---------
Total income		225,055	–	225,055	222,113
		---------	----	---------	---------

Expenditure

Expenditure on charitable activities	8,9	192,896	–	192,896	254,150
		---------	----	---------	---------
Total expenditure		192,896	–	192,896	254,150
		---------	----	---------	---------

	---------	----	---------	---------
Net income/(expenditure) and net movement in funds	32,159	–	32,159	( 32,037)
	---------	----	---------	---------

Reconciliation of funds

Total funds brought forward	331,733	17,035	348,768	380,805
	---------	--------	---------	---------
Total funds carried forward	363,892	17,035	380,927	348,768
	---------	--------	---------	---------

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

All income and expenditure derive from continuing activities.

Botcherby Community Association

Company Limited by Guarantee

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible fixed assets	16		98,118	98,824

Current assets

Debtors	17	3,721	5,615
Cash at bank and in hand		327,619	279,626
		---------	---------
		331,340	285,241

Creditors: amounts falling due within one year	18	48,531		35,297
		---------		---------
Net current assets			282,809	249,944
			---------	---------
Total assets less current liabilities			380,927	348,768
			---------	---------
Net assets			380,927	348,768
			---------	---------

Funds of the charity

Restricted funds		17,035	17,035
Unrestricted funds		363,892	331,733
		---------	---------
Total charity funds	19	380,927	348,768
		---------	---------

For the year ending 31 March 2026 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 31 July 2026 , and are signed on behalf of the board by:

Chloe Brownlee-Chapman
Trustee

Botcherby Community Association

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2026

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 Victoria Road, Carlisle, Cumbria, CA1 2UE.

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

Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditional entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable. Income from investments is included in the year in which it is receivable.

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. 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 accrual basis as a liability is incurred.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Support costs are those incurred directly.

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:

	Office Equipment	-	25% reducing balance

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.

4. Limited by guarantee

Botcherby Community Association is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2026
£	£	£

Donations

	Donations	–	–	–

Grants

Grants receivable	122,941	–	122,941
	---------	----	---------
	122,941	–	122,941
	---------	----	---------

Unrestricted Funds	Restricted Funds	Total Funds 2025
£	£	£

Donations

	Donations	8,741	–	8,741

Grants

Grants receivable	–	79,962	79,962
	-------	--------	--------
	8,741	79,962	88,703
	-------	--------	--------

6. Charitable activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Softplay	1,359	1,359	908	908
Administration and letting	52,830	52,830	62,984	62,984
Affordable food	3,823	3,823	3,925	3,925
Gym income	20,666	20,666	16,042	16,042
Tuck shop	1,084	1,084	827	827
Room hire refreshments	2,291	2,291	3,833	3,833
Rijo income	2,864	2,864	1,090	1,090
Healthy U	4,553	4,553	6,049	6,049
Room hire admin	2,278	2,278	2,786	2,786
Management recharges	7,300	7,300	31,414	31,414
	--------	--------	---------	---------
	99,048	99,048	129,858	129,858
	--------	--------	---------	---------

7. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
	£	£	£	£
Bank interest receivable	3,066	3,066	3,552	3,552
	-------	-------	-------	-------

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Centre	190,523	–	190,523
Support costs	2,373	–	2,373
	---------	----	---------
	192,896	–	192,896
	---------	----	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Centre	182,110	69,972	252,082
Support costs	2,068	–	2,068
	---------	--------	---------
	184,178	69,972	254,150
	---------	--------	---------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Grant funding of activities	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£	£
Centre	53,485	137,038	–	190,523	252,082
Governance costs	–	–	2,373	2,373	2,068
	--------	---------	-------	---------	---------
	53,485	137,038	2,373	192,896	254,150
	--------	---------	-------	---------	---------

10. Analysis of support costs

	Independent Examination	Professional fees	Depreciation	Total 2026	Total 2025
	£	£	£	£	£
Governance costs	480	1,127	941	2,548	2,548
	----	-------	----	-------	-------

11. Net income/(expenditure)

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

	2026	2025
	£	£
Depreciation of tangible fixed assets	706	941
	----	----

12. Independent examination fees

	2026	2025
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	480	480
	----	----

13. Staff costs

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

	2026	2025
	£	£
Wages and salaries	98,441	140,506
	--------	---------

The average head count of employees during the year was 6 (2025: 6 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2026	2025
	No.	No.
Number of staff	6	6
	----	----

No employee received employee benefits of more than £60,000 during the year (2025: Nil).

14. Trustee remuneration and expenses

Whilst the trustees can claim out of pocket expenses, none were claimed in the current or previous year.

No trustee received any remuneration.

15. Transfers between funds

The grants from the Council have been for the Salaries and Utilities. As this fund had a deficit at the year end a provision has been made to transfer the required funds from the general fund.

16. Tangible fixed assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	96,000	21,842	117,842
	--------	--------	---------
Depreciation
At 1 April 2025	–	19,018	19,018
Charge for the year	–	706	706
	--------	--------	---------
At 31 March 2026	–	19,724	19,724
	--------	--------	---------
Carrying amount
At 31 March 2026	96,000	2,118	98,118
	--------	--------	---------
At 31 March 2025	96,000	2,824	98,824
	--------	--------	---------

17. Debtors

	2026	2025
	£	£
Trade debtors	3,478	5,372
Prepayments and accrued income	243	243
	-------	-------
	3,721	5,615
	-------	-------

18. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	47,931	34,805
Accruals and deferred income	600	492
	--------	--------
	48,531	35,297
	--------	--------

19. Analysis of charitable funds

Unrestricted funds

	At 1 April 2025	Income	Expenditure	At 31 March 2026
	£	£	£	£
General funds	331,733	225,055	(192,896)	363,892
	---------	---------	---------	---------

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	373,760	142,151	(184,178)	331,733
	---------	---------	---------	---------

Restricted funds

	At 1 April 2025	Income	Expenditure	At 31 March 2026
	£	£	£	£
Salaries and utilities	–	–	–	–
Pop Up Pantry	7,035	–	–	7,035
HAF	–	–	–	–
Solar Panels	10,000	–	–	10,000
	--------	----	----	--------
	17,035	–	–	17,035
	--------	----	----	--------

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
Salaries and utilities	–	13,000	(13,000)	–
Pop Up Pantry	7,045	7,035	(7,045)	7,035
HAF	–	49,927	(49,927)	–
Solar Panels	–	10,000	–	10,000
	-------	--------	--------	--------
	7,045	79,962	(69,972)	17,035
	-------	--------	--------	--------

20. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2026
	£	£	£
Tangible fixed assets	98,118	–	98,118
Current assets	314,305	17,035	331,340
Creditors less than 1 year	(48,531)	–	(48,531)
	---------	--------	---------
Net assets	363,892	17,035	380,927
	---------	--------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	98,824	–	98,824
Current assets	268,206	17,035	285,241
Creditors less than 1 year	(35,297)	–	(35,297)
	---------	--------	---------
Net assets	331,733	17,035	348,768
	---------	--------	---------