Bowness And Windermere Community Care Trust

	Page
Trustees' Report	1—4
Independent Examiner's Report	5
Statement of Financial Activities (including Income and Expenditure Account)	6
Comparative Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8—9
Notes to the Financial Statements	10—16

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The charity exists to promote the wellbeing of the local community by engaging, responding, caring and serving.

The principal activities of the trust is the operation of The Phoenix Centre and the delivery of community facing services and activities helping to meet the needs of younger and elderly members of the community and those disadvantaged by age or infirmity.

Further details of the trusts activities during the year are outlined in the Chairman's Statement. The Trustees have considered the guidance published by the Charities Commission in relation to public benefit and confirm that they adhere to this guidance. The Trustees are of the opinion that the objectives and activities of the charity ensure that it assists beneficiaries in the Bowness and Windermere area.

Achievements and Performance

Main Achievements

Bowness And Windermere Community Care Trust continued to assess the delivery of services through a variety of evaluation procedures and internal targets set against the organisations Strategic Review, including an annual questionnaire to parents and carers, service users, partner organisations and staff/volunteers.

Financial Review

Financial Position

Throughout the year Bowness & Windermere Community Care Trust has, once again, continued to deliver a range of community support activities via it’s management of The Phoenix Centre and its delivery of outreach community projects primarily targeted at addressing social isolation and community wellbeing.

The range of projects delivered during the year were made possible by the generous funding received from Electrical Safety Fund, Active Cumbria, Centre for Ageing Better, Co-Operative Community Grant, Ambleside & District Lions Club, Windermere, Ambleside & District Round Table, WG Edwards and the Type 42 Association. As in previous years, ongoing support from Windermere & Bowness Town Council was also greatly valued, whether financial or in helping us spread the word about the activities being undertaken. Various community donations also helped us maintain our momentum,

Projects once again included working with local primary school children to enhance their knowledge of Electrical Safety, improving health and social wellbeing through a dance activity program for the not quite so young, providing opportunities for social interactions, including a trip to the theatre and various luncheons, unveiling our giant willow and paper poppies to help commemorate VE day in May 2025, and our Easter 2025 Lantern Project.

Funding from Northern Rail and The Lakes Line User Group helped progress our role as adoptees of Windemere Railway Station and the work undertaken with local students to enhance the floral welcome of the station and its surroundings.

There was slight improvement in occasional rental income received from hire of The Phoenix Centre and restructuring of rents following our deregistration from VAT at the end of November 2025 which should deliver further benefit in the 2026/2027 financial year.

...CONTINUED

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Bowness And Windermere Community Care Trust

Trustees' Report (continued)

For The Year Ended 31 March 2026

Financial Position - continued

Tight control of utility and other operating expenditure is an ongoing challenge as the premises themselves require an increasing level of maintenance. Further revision to rental income may need to be considered as will seeking routes to encourage higher occupancy of the facilities. Many afternoon and weekend sessions remaining underutilised.

As always we are extremely thankful to those that help by providing voluntary support and especially to our two stalwart part-time employees, Simone Backhouse, the brains behind our projects and fund raising, and Ken Aughpin who is responsible for the cleanliness of The Phoenix Centre and its surroundings.

Mr William Frederick Smith

Chair of trustees

Structure, Governance and Management

Governing Document

The Charity is controlled by its governing documents, a Memorandum of Association which establishes the objects and powers of the charitable company and its Articles of Association which constitute a limited company, limited by guarantee, as defined by The Companies Act 2006.

Reference and Administrative Details

Trustees

Mr Brendan Joseph Bernard Drury

Mr James Johnston Richards (resigned 05/04/2026)

Mr William Frederick Smith

Ms Elisabeth Marian Mullen (resigned 11/11/2025)

Mr Anthony Jackson

Mr Robert Agnew Pow (resigned 28/10/2025)

Mr Paul Victor Hampson (appointed 08/10/2025)

Ms Marina Anne Lord (appointed 08/10/2025)

Charity Number

1079452

Company Number

03857179

Registered Office

39 Northgate

White Lund Industrial Estate

Morecambe

Lancashire

LA3 3PA

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Bowness And Windermere Community Care Trust

Trustees' Report (continued)

For The Year Ended 31 March 2026

Independent Examiner

Gillian Telford FMAAT

Verve Accountancy Limited

39 Northgate
White Lund Industrial Estate
Morecambe
Lancashire
LA3 3PA

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Bowness And Windermere Community Care Trust

Trustees' Report (continued)

For The Year Ended 31 March 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:

Mr William Frederick Smith

Trustee

24th August 2026

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Bowness And Windermere Community Care Trust

Independent Examiner's Report to the Trustees of Bowness And Windermere Community Care Trust

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Bowness And Windermere Community Care Trust

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Gillian Telford FMAAT

24th August 2026

Verve Accountancy Limited

39 Northgate
White Lund Industrial Estate
Morecambe
Lancashire
LA3 3PA

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Bowness And Windermere Community Care Trust

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	15,678	15,678	17,771
Investments	4	2,256	-	2,256	2,582
Other	5	25,118	-	25,118	24,505

		27,374	15,678	43,052	44,858

EXPENDITURE ON:
Raising funds	7	(57,298 )	(9,226 )	(66,524 )	(59,216 )

NET EXPENDITURE		(29,924 )	6,452	(23,472 )	(14,358 )

Transfers between funds	14	961	(961 )	-	-

NET MOVEMENT IN FUNDS		(28,963 )	5,491	(23,472 )	(14,358 )
RECONCILIATION OF FUNDS:
Total funds brought forward		691,800	2,318	694,118	708,476

TOTAL FUNDS CARRIED FORWARD	14	662,837	7,809	670,646	694,118

The notes on pages 10 to 16 form part of these financial statements.

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Bowness And Windermere Community Care Trust

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	5,748	12,023	17,771
Investments	4	2,582	-	2,582
Other	5	24,505	-	24,505

		32,835	12,023	44,858

EXPENDITURE ON:
Raising funds	7	(49,326 )	(9,890 )	(59,216 )

NET EXPENDITURE		(16,491 )	2,133	(14,358 )

Transfers between funds	14	527	(527 )	-

NET MOVEMENT IN FUNDS		(15,964 )	1,606	(14,358 )
RECONCILIATION OF FUNDS:
Total funds brought forward		707,764	712	708,476

TOTAL FUNDS CARRIED FORWARD	14	691,800	2,318	694,118

The notes on pages 10 to 16 form part of these financial statements.

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Bowness And Windermere Community Care Trust

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	510,700	-	510,700	528,817

		510,700	-	510,700	528,817
CURRENT ASSETS
Debtors	12	1,211	-	1,211	2,346
Cash at bank and in hand		151,630	7,809	159,439	163,680

		152,841	7,809	160,650	166,026
Creditors: Amounts Falling Due Within One Year	13	(704 )	-	(704 )	(725 )

NET CURRENT ASSETS (LIABILITIES)		152,137	7,809	159,946	165,301

TOTAL ASSETS LESS CURRENT LIABILITIES		662,837	7,809	670,646	694,118

NET ASSETS		662,837	7,809	670,646	694,118

FUNDS OF THE CHARITY
Restricted Funds				7,809	2,318
Unrestricted Funds				662,837	691,800

TOTAL FUNDS	14			670,646	694,118

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Bowness And Windermere Community Care Trust

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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

Mr William Frederick Smith

Trustee

24th August 2026

The notes on pages 10 to 16 form part of these financial statements.

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Bowness And Windermere Community Care Trust is a company limited by guarantee, incorporated in England & Wales, registered number 03857179 and registered charity number 1079452 . The registered office is 39 Northgate, White Lund Industrial Estate, Morecambe, Lancashire, LA3 3PA.

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. Going Concern Disclosure

The trustees are not aware of any material uncertainities which could affect the charity's ability to continue.

2.3. Fund Accounting

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

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

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

2.4. 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.

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

2.6. 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 property	2% straight line
Plant & Machinery	20% reducing balance
Equipment	20% reducing balance

2.7. 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.

2.8. Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

...CONTINUED

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Financial Instruments - continued

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3. Income from Donations and Legacies

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	-	15,678	15,678

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	5,748	12,023	17,771

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	2,256	2,582

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Other Income

	2026	2025
	Unrestricted funds	Unrestricted funds
	£	£
Rental and other income from property	25,118	24,505

6. Net Income/(Expenditure)

The net expenditure is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	18,117	18,139

7. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Raising funds	13,105	53,419	66,524

			2025
	Activities undertaken directly	Support costs (see note 8 )	Total
	£	£	£
Raising funds	3,755	55,461	59,216

8. Support Costs

	2026	2025
	Raising funds	Raising funds
	£	£
Employee costs	10,825	13,942
Premises expenses	15,856	15,506
General administration	8,621	7,874
Depreciation	18,117	18,139

	53,419	55,461

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	10,825	13,942

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 2 (2025: 2)

11. Tangible Assets

	Land & Property
	Freehold property	Plant & Machinery	Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	901,100	7,976	1,579	910,655

As at 31 March 2026	901,100	7,976	1,579	910,655

Depreciation
As at 1 April 2025	372,754	7,674	1,410	381,838
Provided during the period	18,022	61	34	18,117

As at 31 March 2026	390,776	7,735	1,444	399,955

Net Book Value
As at 31 March 2026	510,324	241	135	510,700

As at 1 April 2025	528,346	302	169	528,817

12. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,211	2,346

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	622	-
Taxation and social security	82	303
Accruals and deferred income	-	422

	704	725

14. Movement in Funds

	As at 1 April 2025	Income	Expenditure	Transfers	As at 31 March 2026
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	691,800	27,374	(57,298 )	961	662,837
Restricted funds
Restricted Income Fund	2,318	15,678	(9,226 )	(961 )	7,809


Total funds	694,118	43,052	(66,524 )	-	670,646

	As at 1 April 2024	Income	Expenditure	Transfers	As at 31 March 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	707,764	32,835	(49,326 )	527	691,800
Restricted funds
Restricted Income Fund	712	12,023	(9,890 )	(527 )	2,318


Total funds	708,476	44,858	(59,216 )	-	694,118

Restricted income includes £961 - 2026 (£527 - 2025) for allowed administrative expenses which were transferred to the General Fund.

15. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

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Bowness And Windermere Community Care Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

16. Related Party Disclosures

There were no related party transactions for the year ended 31 March 2026.

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

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