Oughtrington Community Centre Charity Accounts

COMPANY REGISTRATION NUMBER: 05626686

CHARITY REGISTRATION NUMBER: 1112982

Oughtrington Community Centre

Company Limited by Guarantee

Unaudited Financial Statements

28 February 2026

Oughtrington Community Centre

Company Limited by Guarantee

Financial Statements

Year ended 28 February 2026

	Page

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

Independent examiner's report to the trustees	5

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

Statement of financial position	7

Notes to the financial statements	8

Oughtrington Community Centre

Company Limited by Guarantee

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

Year ended 28 February 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 28 February 2026 .

Reference and administrative details

Registered charity name	Oughtrington Community Centre

Charity registration number	1112982

Company registration number	05626686

Principal office and registered	1 Oughtrington Crescent
office	Lymm
	Cheshire
	WA13 9JD
	United Kingdom

The trustees

	Mr N Storer (Chair)
	Mrs J Lombardi-Brown
	Mrs L Kerley	(Resigned 8 January 2026)
	Mr A Openshaw (Secretary)
	Mrs L Welsh
	Mrs S Allanson (Treasurer)
	Mr I Penlington

Company secretary	Mr A Openshaw

Independent examiner	Giles Mattocks FCA
	18 Mulberry Avenue
	Turnstone Business Park
	Widnes
	Cheshire
	WA8 0WN

Structure, governance and management

The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association adopted on 17 November 2005.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The Board of Management is responsible for the day to day management of the Oughtrington Community Centre . The Chair, Vice Chair & Treasurer sit on the Board of Trustees.

The Board of Trustees is responsible for the overall governance of the charity.

Objectives and activities

Oughtrington Community Centre is unique. Since 1983 it has been owned and managed by the community. On behalf of local people, a committee of volunteers have worked, and continue to work together to:

- Co-ordinate a diverse program of activities that take place at the Centre.

- Oversee the ongoing maintenance of the Centre.

- Raise the profile of the Centre and secure funding to ensure its ongoing operation.

The Community Centre has gone from strength to strength, incorporating a range of regular activities including a Pre-School, Day Care Luncheon Club for the Elderly, Cubs, Scouts and Guides, a Ballet and Tap School, art group, exercise classes, children's summer camp activities and a range of occasional private hires (e.g. birthday parties).

In February 2026, Oughtrington Community Centre opened a new facility - an office space suitable for a local small business.

The objectives of Oughtrington Community Centre (OCC) as set down in our Memorandum of Association are:

- To improve leisure and social facilities available to the local residents of Oughtrington by working in association with the local authority, voluntary organisations and local people to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation.

- To maintain and manage Oughtrington Community Centre.

- To protect and preserve the environment for the benefit of the public, and

- To promote other charitable purposes for the benefit of the residents of the area of benefit.

Main areas of activity during the period

The Luncheon Club continues to operate on Tuesdays and Fridays, with support from the staff and from Oughtrington Primary School.

A team of volunteers redecorated the main hall, male/female toilets and Entrance/Hall Lobbies and deep cleaned and rewaxed the hall floor (renovated last year).

In spite of increased hire rates and fees received from our regular and occasional hirers the community centre was still not generating enough income to cover running costs and generate a surplus to cover building maintenance and improvement costs. The Trustees decided, with the support of Members at the 2024-25 AGM, to convert the Large Meeting Room to an office space for local businesses (after an approach from a local care agency, seeking such a facility). This office space was realised by replacement of the worn out carpet, installation of a kitchen unit, redecoration and replacement of the window blinds. The company, Right at Home, took a 5 year lease with OCC for the office, commencing February 2026.

At the same time, a redundant area of the Hall Lobby was converted to a furniture storage area, freeing up space in the Small Meeting Room for regular hirers to use as a changing and breakout room. And, in order to ensure security for regular hirers with children (in particular Dance classes held during normal office hours) a magnetic locking system was fitted between the Entrance/Hall Lobbies.

The aim of the Organisation over the next year is to:

- Continue to review the safe working practices of the Centre as a whole and those of its users to ensure a safe pleasurable environment for all who use the Centre.

- Utilise surplus funds generated from increased hirer receipts,

- to implement, where appropriate, improvements to the fabric and services of the Centre as indicated by the aforementioned review (such as replacement of worn out carpets) and

- to continue to invest in the fabric of the building to secure the long term viability of the building (e.g. replacement of windows with modern double glazed units with windows that actually open, ongoing repairs to the roof, boiler replacement as and when necessary)

- Work with other organisations to improve the quality of life of local residents.

- Continue to explore the expansion of hire levels.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

During the period to 28 February 2026, the charity continued to provide facilities, events and activities to the local residents and visitors.

Financial review

The annual report covers the period March 2025 - February 2026.

The value of total reserves at 28 February 2026 were £356,244 (2025 - £361,886).

Reserves have been maintained throughout the year to the level stated in the charity's reserves policy.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to twelve months running costs, including an amount for maintenance no greater than £10,000. The trustees consider that reserves at this level will ensure that in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.

Risk management

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Events after the end of the reporting period

S Windsor was appointed as a director on 21st May 2026

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 26 October 2026 and signed on behalf of the board of trustees by:

Mr N Storer (Chair)	Mrs S Allanson (Treasurer)
Trustee	Trustee

Oughtrington Community Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Oughtrington Community Centre

Year ended 28 February 2026

I report to the trustees on my examination of the financial statements of Oughtrington Community Centre ('the charity') for the year ended 28 February 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.

Giles Mattocks FCA Independent Examiner

18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN

26 October 2026

Oughtrington Community Centre

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 28 February 2026

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

Income and endowments

Donations and legacies	5	5,626	5,626	3,550
Charitable activities	6	35,555	35,555	30,380
Investment income	7	945	945	1,910
		--------	--------	--------
Total income		42,126	42,126	35,840
		--------	--------	--------

Expenditure

Expenditure on charitable activities	8,9	47,768	47,768	70,158
		--------	--------	--------
Total expenditure		47,768	47,768	70,158
		--------	--------	--------

	--------	--------	--------
Net expenditure and net movement in funds	( 5,642)	( 5,642)	( 34,318)
	--------	--------	--------

Reconciliation of funds

Total funds brought forward as previously reported	361,886	361,886	394,604
Prior year adjustment	–	–	1,600
	---------	---------	---------
Total funds brought forward as restated	361,886	361,886	396,204
	---------	---------	---------
Total funds carried forward	356,244	356,244	361,886
	---------	---------	---------

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

All income and expenditure derive from continuing activities.

Oughtrington Community Centre

Company Limited by Guarantee

Statement of Financial Position

28 February 2026

	2026	2025
		(restated)
Note	£	£

Fixed assets

Tangible fixed assets	13	304,393	312,870

Current assets

Debtors	14	1,252	4,872
Cash at bank and in hand		53,199	46,367
		--------	--------
		54,451	51,239

Creditors: amounts falling due within one year	15	2,600	2,223
		--------	--------
Net current assets		51,851	49,016
		---------	---------
Total assets less current liabilities		356,244	361,886
		---------	---------
Net assets		356,244	361,886
		---------	---------

Funds of the charity

Unrestricted funds		356,244	361,886
		---------	---------
Total charity funds	16	356,244	361,886
		---------	---------

For the year ending 28 February 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 26 October 2026 , and are signed on behalf of the board by:

Mr N Storer (Chair)	Mrs S Allanson (Treasurer)
Trustee	Trustee

Oughtrington Community Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 28 February 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 1 Oughtrington Crescent, Lymm, Cheshire, WA13 9JD, United Kingdom.

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

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. bank overdrafts are shown within borrowings in current liabilities.

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

At the time of approving the financial statements, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There are no judgements or critical accounting estimates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. the purposes and uses of the restricted funds are set out in the notes to the financial statements Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

Incoming resources

Income is recognised when the charity is legally entitled to if, after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

Tangible assets

Tangible fixed assets are initially recorded at cost, and subsequently stated at cost or valuation, less any accumulated depreciation and impairment losses.

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:

Freehold property	-	0% since the market value is significantly higher than costs.
Fixtures and fittings	-	25% reducing balance

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of operations form suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

4. Limited by guarantee

The company is limited by guarantee of members and does not have a share capital. The liability of members is limited to £1.

5. Donations and legacies

Unrestricted Funds	Restricted Funds	Total Funds 2026

£	£	£

Donations

	Donations and gifts	5,626	–	5,626

Grants

Lymm Parish Council	–	–	–
Lymm Community Energy	–	–	–
	-------	----	-------
	5,626	–	5,626
	-------	----	-------

Unrestricted Funds	Restricted Funds	Total Funds 2025
		(restated)
£	£	£

Donations

	Donations and gifts	–	–	–

Grants

Lymm Parish Council	–	1,050	1,050
Lymm Community Energy	–	2,500	2,500
	----	-------	-------
	–	3,550	3,550
	----	-------	-------

6. Charitable activities

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
				(restated)
	£	£	£	£
Rent	31,558	31,558	26,236	26,236
Luncheon club contributions	3,997	3,997	4,144	4,144
	--------	--------	--------	--------
	35,555	35,555	30,380	30,380
	--------	--------	--------	--------

7. Investment income

	Unrestricted Funds	Total Funds 2026	Unrestricted Funds	Total Funds 2025
				(restated)
	£	£	£	£
Bank interest receivable	945	945	1,910	1,910
	----	----	-------	-------

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2026

	£	£	£
Direct charitable activities	46,386	–	46,386
Support costs	1,382	–	1,382
	--------	----	--------
	47,768	–	47,768
	--------	----	--------

	Unrestricted Funds	Restricted Funds	Total Funds 2025
			(restated)
	£	£	£
Direct charitable activities	65,280	3,550	68,830
Support costs	1,328	–	1,328
	--------	-------	--------
	66,608	3,550	70,158
	--------	-------	--------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2026	Total fund 2025
	£	£	£	£
Direct charitable activities	46,386	–	46,386	68,830
Governance costs	–	1,382	1,382	1,328
	--------	-------	--------	--------
	46,386	1,382	47,768	70,158
	--------	-------	--------	--------

10. Net expenditure

Net expenditure is stated after charging/(crediting):

	2026	2025
		(restated)
	£	£
Depreciation of tangible fixed assets	8,477	9,568
	-------	-------

11. Independent examination fees

	2026	2025
		(restated)
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	1,400	1,200
	-------	-------

12. Trustee remuneration and expenses

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

13. Tangible fixed assets

	Freehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 March 2025 (as restated) and 28 February 2026	296,651	98,044	394,695
	---------	--------	---------
Depreciation
At 1 March 2025	17,687	64,138	81,825
Charge for the year	–	8,477	8,477
	---------	--------	---------
At 28 February 2026	17,687	72,615	90,302
	---------	--------	---------
Carrying amount
At 28 February 2026	278,964	25,429	304,393
	---------	--------	---------
At 28 February 2025	278,964	33,906	312,870
	---------	--------	---------

14. Debtors

	2026	2025
		(restated)
	£	£
Trade debtors	–	2,840
Prepayments and accrued income	1,252	2,032
	-------	-------
	1,252	4,872
	-------	-------

15. Creditors: amounts falling due within one year

	2026	2025
		(restated)
	£	£
Accruals and deferred income	2,600	2,223
	-------	-------

16. Analysis of charitable funds

Unrestricted funds

	At 1 March 2025	Income	Expenditure	Prior year adjustments	At 28 February 2026
	£	£	£	£	£
Unrestricted fund - General funds	361,886	42,126	(47,768)	–	356,244
	---------	--------	--------	----	---------

	At 1 March 2024	Income	Expenditure	Prior year adjustments	At 28 February 2025
	£	£	£	£	£
Unrestricted fund - General funds	394,604	32,290	(66,608)	1,600	361,886
	---------	--------	--------	-------	---------

17. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2026
	£	£
Tangible fixed assets	304,393	304,393
Current assets	54,451	54,451
Creditors less than 1 year	(2,600)	(2,600)
	---------	---------
Net assets	356,244	356,244
	---------	---------

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	312,870	312,870
Current assets	51,239	51,239
Creditors less than 1 year	(2,223)	(2,223)
	---------	---------
Net assets	361,886	361,886
	---------	---------

18. Financial instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

19. Prior year adjustments

A creditor of £1,600 was included in the prior year figures when it no longer existed. Prior year adjustments have been made to remove the creditor and increase the level of unrestricted funds by £1,600.