IRIS Accounts Production v24.1.9.2 Other Company accounts True false Pounds 25.2.23 25.7.24 25.7.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh105755242023-02-24105755242024-07-25105755242023-02-252024-07-25105755242022-02-24105755242022-02-252023-02-24105755242023-02-2410575524ns0:CharitableCompanyLimitedByGuarantee2023-02-252024-07-2510575524ns15:PoundSterling2023-02-252024-07-2510575524ns11:FRS1022023-02-252024-07-2510575524ns11:IndependentExaminationCharity2023-02-252024-07-2510575524ns11:SmallCompaniesRegimeForAccounts2023-02-252024-07-2510575524ns11:FullAccounts2023-02-252024-07-2510575524ns11:CharitiesSORP2023-02-252024-07-2510575524ns16:EnglandWales2023-02-252024-07-2510575524ns11:RegisteredOffice2023-02-252024-07-2510575524ns0:Trustee22023-02-252024-07-2510575524ns0:Trustee32023-02-252024-07-2510575524ns0:Trustee42023-02-252024-07-2510575524ns0:Trustee52023-02-252024-07-2510575524ns0:Trustee62023-02-252024-07-2510575524ns0:Trustee12023-02-252024-07-2510575524ns11:CompanySecretary12023-02-252024-07-2510575524ns0:TotalUnrestrictedFunds2023-02-252024-07-2510575524ns0:TotalRestrictedIncomeFunds2023-02-252024-07-2510575524ns0:Activity82023-02-252024-07-2510575524ns0:Activity8ns0:TotalUnrestrictedFunds2023-02-252024-07-2510575524ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-02-252024-07-2510575524ns0:Activity82022-02-252023-02-2410575524ns0:TotalUnrestrictedFunds2023-02-2410575524ns0:TotalRestrictedIncomeFunds2023-02-2410575524ns0:TotalUnrestrictedFunds2024-07-2510575524ns0:TotalRestrictedIncomeFunds2024-07-2510575524ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-07-2510575524ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2024-07-2510575524ns10:WithinOneYear2024-07-2510575524ns10:WithinOneYear2023-02-241057552422023-02-252024-07-2510575524ns0:TotalUnrestrictedFunds2022-02-252023-02-2410575524ns0:TotalRestrictedIncomeFunds2022-02-252023-02-2410575524ns0:Activity8ns0:TotalUnrestrictedFunds2022-02-252023-02-2410575524ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-02-252023-02-24
REGISTERED COMPANY NUMBER: 10575524 (England and Wales)
REGISTERED CHARITY NUMBER: 1193665














Report of the Trustees and

Unaudited Financial Statements for the Period 25 February 2023 to 25 July 2024

for

Zero Carbon Yorkshire
(A Company Limited by Guarantee)

Zero Carbon Yorkshire






Contents of the Financial Statements
for the Period 25 February 2023 to 25 July 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 9

Zero Carbon Yorkshire (Registered number: 10575524)

Report of the Trustees
for the Period 25 February 2023 to 25 July 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 25 February 2023 to 25 July 2024. The trustees have adopted the provisions of 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).

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The objects of the charity are to promote for the public benefit the conservation, protection and improvement of the environment by various charitable means including, but not limited to, the reduction of carbon emissions in such a way as to mitigate climate change, the promotion of sustainable development, the promotion of recycling and energy efficiency, and the reduction of pollution.

During the year, the charity delivered the programmes that were scheduled under the agreement with the Postcode Lottery funding and actively sought new sources of funding to enable the charity to carry out further work in line with its overall objectives. However, no such funding could be obtained and so the decision was taken to wind down the charity and cease activities.

The trustees are satisfied that they have complied with their duty to have due regard to the Charity Commission's public benefit guidance over all matters where such guidance is relevant.

FINANCIAL REVIEW
Reserves policy
As outlined above, the trustees have taken the decision to cease activities and wind down the charity. In doing so, the trustees have managed transactions so that all restricted funding has been correctly applied.

The reserves are reviewed at each board meeting and any adjustment required to revenue or costs are planned.

There were no funds in deficit at the balance sheet date.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity's trustees are selected at the annual general meeting by a quorum of members voting for candidates. The trustees retire by rotation every three years but can be re-elected by the members.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
10575524 (England and Wales)

Registered Charity number
1193665

Registered office
3 Easton Court
Beverley Road
Hull
HU5 1LR

Trustees
J K Allison-Walsh
A H Boodoo
D G Garlovsky
A P Herrmann
L Richardson
M J Tulley

Zero Carbon Yorkshire (Registered number: 10575524)

Report of the Trustees
for the Period 25 February 2023 to 25 July 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
J K Allison-Walsh

Independent Examiner
Trevor Billard and Company Limited
Chartered Accountants
BBIC
Innovation Way
Barnsley
South Yorkshire
S75 1JL

Approved by order of the board of trustees on 8 August 2024 and signed on its behalf by:





M J Tulley - Trustee

Independent Examiner's Report to the Trustees of
Zero Carbon Yorkshire

Independent examiner's report to the trustees of Zero Carbon Yorkshire ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 25 February 2023 to 25 July 2024.

Responsibilities and basis of report
As the charity's 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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.








Trevor Billard

Trevor Billard and Company Limited
Chartered Accountants
BBIC
Innovation Way
Barnsley
South Yorkshire
S75 1JL

8 August 2024

Zero Carbon Yorkshire

Statement of Financial Activities
for the Period 25 February 2023 to 25 July 2024

Period
25.2.23
to Year Ended
25.7.24 24.2.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 102 - 102 268

Charitable activities
Environmental workshops and events 974 - 974 -
Total 1,076 - 1,076 268

EXPENDITURE ON
Charitable activities
Environmental workshops and events 824 405 1,229 8,898

Other 543 1,100 1,643 484
Total 1,367 1,505 2,872 9,382

NET INCOME/(EXPENDITURE) (291 ) (1,505 ) (1,796 ) (9,114 )
Transfers between funds 5 (303 ) 303 - -
Net movement in funds (594 ) (1,202 ) (1,796 ) (9,114 )

RECONCILIATION OF FUNDS
Total funds brought forward 594 1,202 1,796 10,910

TOTAL FUNDS CARRIED FORWARD - - - 1,796

Zero Carbon Yorkshire (Registered number: 10575524)

Balance Sheet
25 July 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
CURRENT ASSETS
Cash at bank - - - 4,328

CREDITORS
Amounts falling due within one year 4 - - - (2,532 )

NET CURRENT ASSETS - - - 1,796

TOTAL ASSETS LESS CURRENT
LIABILITIES

-

-

-

1,796

NET ASSETS - - - 1,796
FUNDS 5
Unrestricted funds - 594
Restricted funds - 1,202
TOTAL FUNDS - 1,796

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 25 July 2024.


The members have not required the company to obtain an audit of its financial statements for the period ended 25 July 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 8 August 2024 and were signed on its behalf by:





M J Tulley - Trustee

Zero Carbon Yorkshire

Notes to the Financial Statements
for the Period 25 February 2023 to 25 July 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

The restricted funds that are incorporated within these financial statements have arisen as a result of the charity successfully applying for funding from the People's Postcode Lottery (PPL). The funding from PPL was received in July 2021 and has enabled the charity to run workshops on low energy buildings and food, and events where different climate action groups in Yorkshire could compare activities.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 25 July 2024 nor for the year ended 24 February 2023.


Trustees' expenses

There were no trustees' expenses paid for the period ended 25 July 2024 nor for the year ended 24 February 2023.



Zero Carbon Yorkshire

Notes to the Financial Statements - continued
for the Period 25 February 2023 to 25 July 2024

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 268 - 268

EXPENDITURE ON
Charitable activities
Environmental workshops and events - 8,898 8,898

Other 484 - 484
Total 484 8,898 9,382

NET INCOME/(EXPENDITURE) (216 ) (8,898 ) (9,114 )
Transfers between funds 2 (2 ) -
Net movement in funds (214 ) (8,900 ) (9,114 )

RECONCILIATION OF FUNDS
Total funds brought forward 808 10,102 10,910

TOTAL FUNDS CARRIED FORWARD 594 1,202 1,796

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accrued expenses - 2,532

5. MOVEMENT IN FUNDS
Net Transfers
At movement between At
25.2.23 in funds funds 25.7.24
£    £    £    £   
Unrestricted funds
General fund 594 (291 ) (303 ) -

Restricted funds
Postcode Grant 1,202 (1,505 ) 303 -

TOTAL FUNDS 1,796 (1,796 ) - -

Zero Carbon Yorkshire

Notes to the Financial Statements - continued
for the Period 25 February 2023 to 25 July 2024

5. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,076 (1,367 ) (291 )

Restricted funds
Postcode Grant - (1,505 ) (1,505 )

TOTAL FUNDS 1,076 (2,872 ) (1,796 )


Comparatives for movement in funds

Net Transfers
At movement between At
25.2.22 in funds funds 24.2.23
£    £    £    £   
Unrestricted funds
General fund 808 (216 ) 2 594

Restricted funds
Leeds Community Foundation Grant 2 - (2 ) -
Postcode Grant 10,100 (8,898 ) - 1,202
10,102 (8,898 ) (2 ) 1,202
TOTAL FUNDS 10,910 (9,114 ) - 1,796

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 268 (484 ) (216 )

Restricted funds
Postcode Grant - (8,898 ) (8,898 )

TOTAL FUNDS 268 (9,382 ) (9,114 )


Zero Carbon Yorkshire

Notes to the Financial Statements - continued
for the Period 25 February 2023 to 25 July 2024

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 25 July 2024.