Westgate Community Trust (Canterbury) Ltd Charity Accounts

COMPANY REGISTRATION NUMBER: 07867225

CHARITY REGISTRATION NUMBER: 1146677

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Unaudited Financial Statements

31 December 2025

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2025

	Page

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

Independent examiner's report to the trustees	6

Statement of financial activities (including income and expenditure account)	8

Statement of financial position	9

Notes to the financial statements	11

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

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

Year ended 31 December 2025

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 December 2025 .

Reference and administrative details

Registered charity name	Westgate Community Trust (Canterbury) Ltd

Charity registration number	1146677

Company registration number	07867225

Principal office and registered	Westgate Hall
office	Westgate Hall Road
	Canterbury
	Kent
	CT1 2BT

The trustees

	Sarah Jane Wren	(Resigned 30 November 2025)
	Jane Alison Brooke
	Sammy Jayne Gildroy
	Imogen Beatrice Morizet
	Katherine Rebecca Simmonds
	Lydia Ann Jackson
	Morag Elizabeth Welham	(Appointed 9 October 2025)
	Guy John Mayhew	(Appointed 9 October 2025)

Independent examiner	Thomas Saltmer Burgess Hodgson Limited
	Camburgh House
	27 New Dover Road
	Canterbury
	Kent
	CT1 3DN

Structure, governance and management

Westgate Community Trust (Canterbury) Ltd continues to operate with four permanent staff (CEO Full-Time, Events Manager Part-Time, Events Support Assistant Full-Time and an Events Administration and Marketing Assistant who went on Maternity leave in August 2025.) In addition we continued to work with agency and freelance staff, plus consultancies and suppliers covering finance, marketing, communications, security, cleaning and event equipment hire. We continued to operate with a "Cloud based" helpdesk enquiry system (Jira) which supports our customer journey from initial enquiry through to conversion to booking.

Our Trustees represent local independent businesses, marketing, public relations, human resources, the non-profit sector, economics, fundraising, international corporate sector, and hospitality. During the year, the Trust welcomed new Trustees, bringing valuable local government and commercial business expertise and perspective to the charity's governance.

The Trustees have continued to volunteer their professional skills and time in supporting our Hall's CEO, Clare Millett. In accordance with Article 41 of the Trust's Articles of Association, communication between the CEO and Trustees can take place electronically. This flexibility facilitates regular communication between the Board and the CEO. It has been particularly valuable in ensuring Board meetings and conversations have taken place either electronically or in person while working through strategic growth, community engagement, and financial sustainability.

Clare Millett (CEO) continues to handle all financial and operational matters as well as expanding and strengthening Westgate Hall's business relationships and networks, including Canterbury City Council, Canterbury BID (Business Improvement District), charities and Canterbury residents. Clare remains on the Board of Canterbury's Business Improvement District (BID) in her voluntary role. An indirect benefit for the Trust of Clare's role in the BID is building the Trust's/Westgate Hall's profile as a a venue and the Trust's profile as a social enterprise.

Cathy Blower, Events Manager, oversees food and beverage requirements, cleaning standards, food and hygiene standards and client relationships including with University of Kent, NHS Trusts, local businesses and charities and a wide range of regular and new customers. The Events Support Assistant appointed in the prior year continued to provide essential day-to-day pre and post event management, building and facilities support to the CEO and Events Manager.

Objectives and activities

Throughout 2025, the Trust continued to increase its profile engaging with a diverse range of charities, businesses and communities from Canterbury's Districts and Kent, more broadly. Thanks to these efforts we have had an overall footfall through Westgate Hall of approximately 36,400 footfall (2024: 34,000 footfall) an increase of around 7% across the year. Much of this is due key 2025 footfall drivers: e.g. regular Westgate Hall Markets, Canterbury Wine Festival, regular NHS blood donation sessions, graduation celebrations, school assemblies, conferences, and high community participation in cultural events.

Achievements and performance

Events have been a mixture of community, business, education, civic and music for example, Take Off Charity 10th Birthday celebration quiz, Bemix weekly sessions and pop-up café, RNLI Gift in Wills event, Circus Starr (a uniquely accessible circus), The Big Draw community art project, Worthgate School Assembly, Canterbury Academy weekly youth performing arts classes, University of Kent student events, Brachers Business Networking Breakfast, plus charity quizzes, private parties, wedding celebrations and live musical performances. Other community events included a children's Sing A Saurus Live! Event, plus Oktoberfest and Disco for Grown ups which all contributed to the transformation of Westgate Hall into a joyful, lively and animated space for a range of ages and abilities to enjoy.

Among the celebrations, training, workshops, fundraising efforts and more, here are some of those other events Westgate Hall hosted as a community and hospitality event space during 2025: NHS Blood Donation sessions monthly, Social Enterprise Kent workshops, Canterbury Festival events, Canterbury Postcard and Collectors Fair, Canterbury CD and Record Fair, Antiques and Collectibles fair. Plus, new clients including: Whitehead Monkton, Hatch Mansfield, KPMG Health and Well-Being Fair, an Indie book Horror Fair, Canterbury Card Show, Mystical Market, and University of Kent's African Caribbean Society.

Westgate Hall Market, established by the Trust in 2017, has continued to thrive under the independent management of two long-term makers from our Market Community, known as 'C&C Markets'. C&C Markets has taken on the responsibility for booking, marketing and managing the event. The benefits for The Trust are a guaranteed hire fee, broader more curated selection of makers and stall holders, an increasing footfall with an average of around 1200 per market, expanding our audience, local community reach and our café income.

During 2025, the Trust continued to ensure all activities connected back to the Trust's core objectives. We have continued to build on our community engagement and achievements through:

- The Canterbury Wine Festival™ (CWF): the Trust delivered its 6th Festival in May 2025 across two days (16th and 17th May), bringing together Kent's premier vineyards and winemakers, guided tastings, and Masterclasses with Master of Wine Clive Barlow, with over 500 people attending, a Blessing of Wines in Canterbury Cathedral and the second year of a new tradition of procession from the Cathedral to Westgate Hall plus an expanded footprint for the external area and full closure of Westgate Hall Road. Plans for CWF 2026, include showcasing additional emerging Kent Growers, Producers and Vineyards.

- A Culture Forum bringing together over 34 Cultural, Arts and business Stakeholders from Canterbury and its districts in February and April 2025. Helping to shape Canterbury City Council's Cultural and Place Making Strategies for Canterbury. Stakeholders included: Canterbury BID, The Marlowe Theatre, The Canterbury Society, ICCI, University of Kent, Lilford Galleries and Lilford Framers, Pride Canterbury and City Sound Project.

- The Trust's 8th International Women's Day Event, March 2025, held in collaboration with University of Kent, Canterbury BID, with a performance from The University of Kent's Award Winning Gospel Choir with over 140 guests attending this unique Networking breakfast (2024: 90 attendees).

- Our quarterly e-news mailing list which currently has 852 subscribers, an increase of approximately 20% during 2025 (2024: 640 subscribers).

The Trust continues to participate as a Kent Resilience Forum Partner, Westgate Hall is a designated Welfare Centre called up for emergencies by Canterbury City Council.

Financial review

The Trust began 2025 managing tight operating margins, on a firmer financial footing following the prior year, a situation which continues to be representative of Canterbury's and National hospitality and events sector. Although bookings are healthy, overall income for the year was down on the previous year, again reflective of the National hospitality sector in general. Disposable income for events is reduced, and the margins are remaining small due to increase on-costs for NI and Pension, plus supplier costs are increasing often on a quarterly basis with many of the suppliers now charging additional delivery costs. Monthly repayments for the Covid "bounce-back" loan will continue until a final repayment on 7 May 2030. The Trustees have assessed that the charity is a going concern and confirm the basis for this assessment is due to the on-going regular income and strong committed pipeline of income generated by regular bookings and large-scale events, civic and community as well as business bookings from a wide range of clients. We continue to monitor a pipeline of bookings into 2028 and beyond, as many regular clients are committed to utilising Westgate Hall particularly for civic sessions.

The Trust's reported financial position for 2025 reflects the inclusion of £33,802 of depreciation within support costs (2024: £28,627). As a non-cash accounting charge, depreciation reduces the reported surplus for the year but does not affect The Trust's cash reserves or operational capacity. While income was lower and expenditure higher than in the previous year, the underlying financial position of The Trust remains stable. The Trustees have reviewed financial forecasts, secured and anticipated income, and the developing programme pipeline, and are satisfied that The Trust remains a going concern, with a positive outlook and strong opportunities for growth and impact during 2026.

The Trust opened an additional savings account at Lloyds bank to ensure reserves are being built up for financial resilience. The Trust has a formal Reserves Policy and aims to build a level of reserves equivalent to three months of core operating costs.

The main sources of income are from Westgate Hall's hire fees, income from bar and food sales with grants only for ring-fenced projects, such as upgrading the Hall's infrastructure and public facilities (for example, the Trust previously secured funding and loans to upgrade the Hall's WC and accessible WC facilities, fire doors and storage areas; special thanks to Kent Community Foundation for their part loan part grant fund awarded in 2024 to support this refurbishment works.

2025 started with steady demand with regular bookings such as: Canterbury Academy, Bemix, Salsa-Asi, NHS Blood donations and Brachers Breakfast Networking which continued to provide consistent income. The Trust's Annual International Women's Day networking breakfast celebrated its 8th year with the Theme of 'Sanctuary'. Event bookings for 'one-off' events strengthened in February with a large private hire, for the rest of the year there were charity events, the Canterbury Wine Festival, regular Westgate Hall Markets and cultural celebrations,

Customer confidence remained resilient, the overall climate for the Events and Hospitality sector in general, during 2025, remained unpredictable, though broader economic pressures and tighter client budgets continued to require careful event planning and flexible package options including an increased focus on marketing catering inclusive packages and Marketing and Communications reviews.

As stated in our previous reports, in line with its mission, The Trust works to ensure Westgate Hall remains financially resilient and relevant for the local community and wider Kent area. To achieve this the Trust has remained focussed on strategic, governance, operational and staffing obligations and requirements.

Dedicated support from the Board's Trustee volunteers united with staff expertise and reliability are key to ensuring Westgate Hall's viability. Marketing and Promotion of Westgate Hall is the core vehicle

for ensuring financial sustainability for the Trust. We aim to deliver:

- Quarterly refreshing of Westgate Hall's website (with market analysis, marketing, communication reviews etc) aimed at maintaining and reaching new markets, customers, collaborators and driving sales.

- Annual review of Trust policies, the Hall's fees for hire and booking contracts.

- Annual review of staff contracts, job descriptions and remuneration (full-time/part-time/flexible) to include a policy and process for setting the remuneration for all employed staff.

Plans for future periods

The Trust works to ensure energy in its strategic development and governance by:

- Regular 6 weekly Board Meetings with our Board of Trustees with additional quarterly strategic governance sessions and strategic Board training

- Continuously strengthen skills and diversity across governance

- Reviewing the major risks to which the charity is exposed and establishing systems to mitigate those risks (for example: a Health and Safety review of Trust Policies; impacts of operational reliance on a small key staff team, long-term loans; staffing reviews; market trends; how to grow the business across the next 5 years)

- Committing to strengthening Westgate Hall's green credentials and advancing sustainability across all operations as a Community and Hospitality Event Venue

- Identifying financial or contractual relationships with related parties (for example: Canterbury Wine Festival™ (CWF) and C&C Markets) to ensure the nature of relationships are clearly described and contracts in place where required

- Reviewing the Trust/Hall's brand, audiences and communications strategy

- Developing and promoting the Trust's programmes (for example: the Canterbury Wine Festival™, International Women's Day, Westgate Hall Market) to include unique hire packages

- Telling the stories of the Trust's community engagement

- Expanding the number of festivals, markets, Trade Shows and music events using the Hall plus identifying new opportunities for hire including filming and recruitment sessions for national businesses

- Developing the Armed Forces' historic connections with the Hall by joining the Armed Forces Covenant

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

Imogen Beatrice Morizet

Trustee

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Westgate Community Trust (Canterbury) Ltd

Year ended 31 December 2025

I report to the trustees on my examination of the financial statements of Westgate Community Trust (Canterbury) Ltd ('the charity') for the year ended 31 December 2025.

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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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.

Thomas Saltmer Burgess Hodgson Limited

Independent Examiner

Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 December 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	11,500	11,500	22,750
Charitable activities	6	263,804	263,804	264,095
Investment income	7	37	37	15,412
		---------	---------	---------
Total income		275,341	275,341	302,257
		---------	---------	---------

Expenditure

Expenditure on charitable activities	8	311,274	311,274	304,183
		---------	---------	---------
Total expenditure		311,274	311,274	304,183
		---------	---------	---------

	---------	---------	---------
Net expenditure and net movement in funds	( 35,933)	( 35,933)	( 1,926)
	---------	---------	---------

Reconciliation of funds

Total funds brought forward	424,640	424,640	426,566
	---------	---------	---------
Total funds carried forward	388,707	388,707	424,640
	---------	---------	---------

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

All income and expenditure derive from continuing activities.

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible fixed assets	16		520,095	522,801

Current assets

Stocks	17	6,228	5,398
Debtors	18	8,199	11,956
Cash at bank and in hand		3,916	15,878
		--------	--------
		18,343	33,232

Creditors: amounts falling due within one year	19	130,987		100,561
		---------		---------
Net current liabilities			112,644	67,329
			---------	---------
Total assets less current liabilities			407,451	455,472

Creditors: amounts falling due after more than one year	20	18,744	30,832
		---------	---------
Net assets		388,707	424,640
		---------	---------

Funds of the charity

Unrestricted funds		388,707	424,640
		---------	---------
Total charity funds	23	388,707	424,640
		---------	---------

For the year ending 31 December 2025 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.

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of trustees and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:

Imogen Beatrice Morizet

Trustee

Westgate Community Trust (Canterbury) Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2025

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 Westgate Hall, Westgate Hall Road, Canterbury, Kent, CT1 2BT.

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

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

There are no material uncertainties about the charity's ability to continue.

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 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, non-charitable 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

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:

Land and buildings	-	5% reducing balance
Equipment	-	25% straight line

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Limited by guarantee

The company is limited by guarantee. Under the terms of the Memorandum of Association all members (including those who have ceased to be a member in the previous year) are required to contribute a maximum of £1 each to the assets of the company on winding up.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Grants

Government grant income	11,500	11,500	22,750	22,750
	--------	--------	--------	--------

6. Charitable activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Events income	161,300	161,300	119,756	119,756
Bar and cafe income	100,771	100,771	130,106	130,106
Other income	1,733	1,733	14,233	14,233
	---------	---------	---------	---------
	263,804	263,804	264,095	264,095
	---------	---------	---------	---------

7. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	37	37	15,412	15,412
	----	----	--------	--------

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Charitable activities	235,638	235,638	223,540	223,540
Support costs	75,636	75,636	80,643	80,643
	---------	---------	---------	---------
	311,274	311,274	304,183	304,183
	---------	---------	---------	---------

9. Analysis of direct expenditure on charitable activities

	2025	2024
	£	£
Cost of events	115,285	113,177
Wages and salaries	93,109	80,858
Pension costs	2,675	5,335
Employer's NIC	12,566	14,928
Advertising and marketing	12,833	12,235
Consultancy fees	–	324
	---------	---------
Total	236,468	226,857
	---------	---------

10. Analysis of support costs

	2025	2024
	£	£
Interest on bank loans and overdrafts	704	–
Rates, water, light and heat	12,026	11,366
Repairs, maintenance and insurance	6,027	4,054
Telephone, office and stationery	5,518	6,255
Waste collection	2,554	1,875
Depreciation	33,802	28,627
Cleaning, equipment and sundry	6,086	4,552
Travel	508	305
Licenses	2,331	2,009
Kitchen equipment and supplies	1,102	631
	--------	--------
Total	70,658	59,674
	--------	--------

11. Analysis of governance costs

	2025	2024
	£	£
Wages and salaries	–	7,074
Accountancy fees	1,427	3,034
Independent examiner fees	975	925
Bookkeeping	47	–
Bank charges	2,529	6,455
	-------	--------
Total	4,978	17,488
	-------	--------

12. Net expenditure

Net expenditure is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	33,802	28,627
	--------	--------

13. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	975	900
Other financial services	975	900
	-------	-------
	1,950	1,800
	-------	-------

14. Staff costs

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

	2025	2024
	£	£
Wages and salaries	93,813	87,932
Employer contributions to pension plans	2,675	5,335
	--------	--------
	96,488	93,267
	--------	--------

The average head count of employees during the year was 4 (2024: 3 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff	4	3
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. Trustee remuneration and expenses

No trustees received remuneration during the current or previous year.

During the year trustees were reimbursed expenses of £0 (2024: £0).

16. Tangible fixed assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	863,164	9,815	872,979
Additions	–	31,096	31,096
	---------	--------	---------
At 31 December 2025	863,164	40,911	904,075
	---------	--------	---------
Depreciation
At 1 January 2025	346,320	3,858	350,178
Charge for the year	25,842	7,960	33,802
	---------	--------	---------
At 31 December 2025	372,162	11,818	383,980
	---------	--------	---------
Carrying amount
At 31 December 2025	491,002	29,093	520,095
	---------	--------	---------
At 31 December 2024	516,844	5,957	522,801
	---------	--------	---------

17. Stocks

	2025	2024
	£	£
Raw materials and consumables	6,228	5,398
	-------	-------

18. Debtors

	2025	2024
	£	£
Trade debtors	8,199	11,956
	-------	--------

19. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,396	–
Trade creditors	15,440	10,512
Accruals and deferred income	3,800	1,800
Social security and other taxes	73,944	47,349
Other creditors	31,407	40,900
	---------	---------
	130,987	100,561
	---------	---------

20. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	18,744	30,832
	--------	--------

21. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 2,675 (2024: £ 5,335 ).

22. Government grants

The amounts recognised in the financial statements for government grants are as follows:

	2025	2024
	£	£

Recognised in income from donations and legacies:

Government grants income	11,500	22,750
	--------	--------

23. Analysis of charitable funds

Unrestricted funds

	At 1 January 2025	Income	Expenditure	At 31 December 2025
	£	£	£	£
General funds	424,640	275,341	(311,274)	388,707
	---------	---------	---------	---------

	At 1 January 2024	Income	Expenditure	At 31 December 2024
	£	£	£	£
General funds	426,566	302,257	(304,183)	424,640
	---------	---------	---------	---------

24. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	520,095	520,095
Current assets	18,343	18,343
Creditors less than 1 year	(130,987)	(130,987)
Creditors greater than 1 year	(18,744)	(18,744)
	---------	---------
Net assets	388,707	388,707
	---------	---------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	522,801	522,801
Current assets	33,232	33,232
Creditors less than 1 year	(100,561)	(100,561)
Creditors greater than 1 year	(30,832)	(30,832)
	---------	---------
Net assets	424,640	424,640
	---------	---------