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COMPANY REGISTRATION NUMBER: 08280942
CHARITY REGISTRATION NUMBER: 1151800
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Unaudited Financial Statements
For the period ended
31 January 2023
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Financial Statements
Period from 1 December 2021 to 31 January 2023
Pages
Trustees' annual report (incorporating the director's report)
1 to 4
Independent examiner's report to the trustees
5 to 6
Statement of financial activities (including income and expenditure account)
7
Statement of financial position
8
Statement of cash flows
9
Notes to the financial statements
10 to 15
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Period from 1 December 2021 to 31 January 2023
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 period ended 31 January 2023 .
Reference and administrative details
Registered charity name
South Elmsall Community Facilities Limited
Charity registration number
1151800
Company registration number
08280942
Principal office and registered
122 Westfield Lane
office
South Elmsall
Pontefract
West Yorkshire
WF9 2EF
The trustees
Mr B Capstick
Mr R Hayhurst
Mr R Lukaszewicz
Mr S Tulley
Company secretary
Ms C L Baxter
Independent examiner
Miss T J Maeer FCA of Townends Accountants LLP
Fulford Lodge
1 Heslington Lane
Fulford
York
YO10 4HW
Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 5 November 2012 and registered as a charity on 26 April 2013.
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the Board of Trustees are elected and their appointment reviewed annually by Board of Directors.
Aim and purpose
The charity aims to make a difference to the wellbeing of our community while enhancing the economic and social regeneration of our neighbourhood.
In order to do this the objects of the charity are as follows:
To promote, for the benefit of the inhabitants of South Elmsall and the surrounding area, the provision of facilities for the community who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.
To establish or secure the establishment of a community centre and other community facilities.
Objectives and activities
Whilst planning activities to meet these objectives the trustees have taken into consideration the Charity Commission's general guidance on public benefit and have undertaken projects in order to achieve these requirements.
The charity runs and manages the Westfield Centre for South Elmsall Town Council.
The building provides office accommodation, room hire and hall hire for weddings, parties and conferences to members of the community.
The centre also houses the Lanes Café which provides the community with hot and healthy meals at a subsidised rate.
Additionally, the charity maintains a public toilet facility at the Centre.
Achievements and performance
South Elmsall Community Facilities Limited like all charities has faced a decline from outside funding which has impacted on profits, however the charity continues to trade positively.
Financial review
The charity still managed to break even despite general increases in costs, having operated with a surplus in previous periods.
Plans for future periods
The charity will extend its portfolio by opening a 3G all weather pitch for sporting events and leisure, bringing new opportunities and custom.
Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level that equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration costs and to provide funds available for donations to projects as and when required.
Risk management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems are in place to mitigate our exposure to the major risks.
Responsibilities of the trustees
The trustees (who are also directors of South Elmsall Community Facilities Limited for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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 4 October 2023 and signed on behalf of the board of trustees by:
Mr B Capstick
Trustee
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of South Elmsall Community Facilities Limited
Period from 1 December 2021 to 31 January 2023
I report to the trustees on my examination of the financial statements of South Elmsall Community Facilities Limited ('the charity') for the period ended 31 January 2023.
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.
Miss T J Maeer FCA of Townends Accountants LLP Independent Examiner
Fulford Lodge 1 Heslington Lane Fulford York YO10 4HW
4 Oct 23
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Period from 1 December 2021 to 31 January 2023
Period from 1 Dec 21 to 31 Jan 23
Year to 30 Nov 21
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
254,756
254,756
109,948
Other trading activities
6
608,552
608,552
502,544
Investment income
7
9
9
126
----------
----------
----------
Total income
863,317
863,317
612,618
----------
----------
----------
Expenditure
Expenditure on charitable activities
8,9
863,368
863,368
574,057
----------
----------
----------
Total expenditure
863,368
863,368
574,057
----------
----------
----------
----------
----------
----------
Net (expenditure)/income and net movement in funds
( 51)
( 51)
38,561
----------
----------
----------
Reconciliation of funds
Total funds brought forward
182,970
182,970
144,409
----------
----------
----------
Total funds carried forward
182,919
182,919
182,970
----------
----------
----------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Statement of Financial Position
31 January 2023
31 Jan 23
30 Nov 21
Note
£
£
£
£
Fixed assets
Tangible fixed assets
15
4,177
4,094
Current assets
Debtors
16
4,563
Cash at bank and in hand
203,383
201,297
----------
----------
207,946
201,297
Creditors: amounts falling due within one year
17
29,204
22,421
----------
----------
Net current assets
178,742
178,876
----------
----------
Total assets less current liabilities
182,919
182,970
----------
----------
Net assets
182,919
182,970
----------
----------
Funds of the charity
Unrestricted funds
182,919
182,970
----------
----------
Total charity funds
19
182,919
182,970
----------
----------
For the period ending 31 January 2023 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 period 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 4 Oct 23 , and are signed on behalf of the board by:
Mr B Capstick
Mr S Tulley
Trustee
Trustee
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Statement of Cash Flows
Period from 1 December 2021 to 31 January 2023
31 Jan 23
30 Nov 21
£
£
Cash flows from operating activities
Net (expenditure)/income
(51)
38,561
Adjustments for:
Depreciation of tangible fixed assets
2,076
5,973
Other interest receivable and similar income
( 9)
( 126)
Interest payable and similar charges
4,793
3,012
Accrued expenses
8,050
4,586
Changes in:
Trade and other debtors
( 4,563)
Trade and other creditors
( 1,267)
11,229
-------
--------
Cash generated from operations
9,029
63,235
Interest paid
( 4,793)
( 3,012)
Interest received
9
126
-------
--------
Net cash from operating activities
4,245
60,349
-------
--------
Cash flows from investing activities
Purchase of tangible assets
( 2,159)
( 1,937)
-------
--------
Net cash used in investing activities
( 2,159)
( 1,937)
-------
--------
Net increase in cash and cash equivalents
2,086
58,412
Cash and cash equivalents at beginning of period
201,297
142,885
----------
----------
Cash and cash equivalents at end of period
203,383
201,297
----------
----------
South Elmsall Community Facilities Limited
Company Limited by Guarantee
Notes to the Financial Statements
Period from 1 December 2021 to 31 January 2023
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 122 Westfield Lane, South Elmsall, Pontefract, West Yorkshire, WF9 2EF.
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
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The charity also meets the definition of a public benefit entity as defined under FRS 102.
(b) Going concern
There are no material uncertainties about the charity's ability to continue.
(c) Fund accounting
Funds held by the charity are either: Unrestricted general funds These are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds These funds can only be used for particular restricted purposes within the objects at the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
(d) Incoming resources
Income and donations are accounted for as received by the charity. No permanent endowments have been received in the period. Income from other trading activities is accounted for as they are received by the charity.
(e) Resources expended
Expenditure is recognised when a liability is incurred. Charitable activities include all expenditure associated with the day to day provision of Community Facilities.
(f) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(g) 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:
Equipment
-
20% straight line
(h) Financial instruments
Financial instruments are classified as accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
(i) Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Limited by guarantee
The liability of the members is limited to £1.00.
5. Donations and legacies
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2021
£
£
£
£
Donations
Council grants
207,444
207,444
11,258
11,258
Donations and event income
15,860
15,860
4,374
4,374
Sundry grants
31,452
31,452
70,379
70,379
Covid-19 grants
22,400
22,400
Job retention scheme grants
1,537
1,537
----------
----------
----------
----------
254,756
254,756
109,948
109,948
----------
----------
----------
----------
6. Other trading activities
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2021
£
£
£
£
Lanes cafe
252,323
252,323
147,790
147,790
Westfield centre - room lettings
59,696
59,696
29,809
29,809
Public toilets
386
386
608
608
Adult education hire
26,627
26,627
14,131
14,131
Childrens centre
269,520
269,520
310,206
310,206
----------
----------
----------
----------
608,552
608,552
502,544
502,544
----------
----------
----------
----------
7. Investment income
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2021
£
£
£
£
Bank interest
9
9
126
126
----
----
----
----
8. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2021
£
£
£
£
Lanes cafe
405,487
405,487
238,986
238,986
Westfield centre - Room lettings
149,027
149,027
100,719
100,719
Public toilets
1,255
1,255
1,282
1,282
Adult education hire
18,208
18,208
11,457
11,457
Childrens centre & play group
284,473
284,473
218,497
218,497
Support costs
4,918
4,918
3,116
3,116
----------
----------
----------
----------
863,368
863,368
574,057
574,057
----------
----------
----------
----------
9. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2023
Total fund 2021
£
£
£
£
Lanes cafe
405,487
4,793
410,280
241,998
Westfield centre - Room lettings
149,027
125
149,152
100,823
Public toilets
1,255
1,255
1,282
Adult education hire
18,208
18,208
11,457
Childrens centre & play group
284,473
284,473
218,497
----------
-------
----------
----------
858,450
4,918
863,368
574,057
----------
-------
----------
----------
10. Analysis of support costs
Analysis of support costs
Total 2023
Total 2021
£
£
£
General office
107
107
104
Bank charges
4,135
4,135
3,012
-------
-------
-------
4,242
4,242
3,116
-------
-------
-------
11. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
31 Jan 23
30 Nov 21
£
£
Depreciation of tangible fixed assets
2,076
5,973
-------
-------
12. Independent examination fees
Period from
1 Dec 21 to
Year to
31 Jan 23
30 Nov 21
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
5,986
3,534
-------
-------
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
Period from
1 Dec 21 to
Year to
31 Jan 23
30 Nov 21
£
£
Wages and salaries
432,939
272,589
Employer contributions to pension plans
4,308
2,217
----------
----------
437,247
274,806
----------
----------
The average head count of employees during the period was 36 (2021: 36 ). The average number of full-time equivalent employees during the period is analysed as
follows:
31 Jan 23
30 Nov 21
No.
No.
Number of part time staff
36
36
----
----
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
14. Trustee remuneration and expenses
No remuneration was paid to trustees in the year, nor were any trustees' expenses reimbursed.
15. Tangible fixed assets
Equipment
Total
£
£
Cost
At 1 December 2021
30,447
30,447
Additions
2,159
2,159
--------
--------
At 31 January 2023
32,606
32,606
--------
--------
Depreciation
At 1 December 2021
26,353
26,353
Charge for the period
2,076
2,076
--------
--------
At 31 January 2023
28,429
28,429
--------
--------
Carrying amount
At 31 January 2023
4,177
4,177
--------
--------
At 30 November 2021
4,094
4,094
--------
--------
16. Debtors
31 Jan 23
30 Nov 21
£
£
Other debtors
4,563
-------
----
17. Creditors: amounts falling due within one year
31 Jan 23
30 Nov 21
£
£
Accruals and deferred income
18,030
9,980
Social security and other taxes
11,169
12,436
Other creditors
5
5
--------
--------
29,204
22,421
--------
--------
18. 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 £ 4,308 (2021: £ 2,217 ).
19. Analysis of charitable funds
Unrestricted funds
At 1 December 2021
Income
Expenditure
At 31 January 2023
£
£
£
£
Unrestricted Fund - Central Reserves
182,970
863,317
(863,368)
182,919
----------
----------
----------
----------
At 1 December 2020
Income
Expenditure
At 30 November 2021
£
£
£
£
Unrestricted Fund - Central Reserves
144,409
612,618
(574,057)
182,970
----------
----------
----------
----------
20. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2023
£
£
Tangible fixed assets
4,177
4,177
Current assets
207,946
207,946
Creditors less than 1 year
(29,204)
(29,204)
----------
----------
Net assets
182,919
182,919
----------
----------
Unrestricted Funds
Total Funds 2021
£
£
Tangible fixed assets
4,094
4,094
Current assets
201,297
201,297
Creditors less than 1 year
(22,421)
(22,421)
----------
----------
Net assets
182,970
182,970
----------
----------
21. Analysis of changes in net debt
At 1 Dec 2021
Cash flows
At 31 Jan 2023
£
£
£
Cash at bank and in hand
201,297
2,086
203,383
----------
-------
----------