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REGISTERED COMPANY NUMBER: 05947709 (England and Wales)
REGISTERED CHARITY NUMBER: 1123920














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRACKENHALL COMMUNITY TRUST LTD
(A COMPANY LIMITED BY GUARANTEE)

BRACKENHALL COMMUNITY TRUST LTD

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 12

BRACKENHALL COMMUNITY TRUST LTD (REGISTERED NUMBER: 05947709)

REPORT OF THE TRUSTEES
for the year ended 31 March 2025



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 year ended 31 March 2025. 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
To promote the benefit of the inhabitants of Brackenhall/Sheepridge and surrounding areas without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together with the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.

To establish, or secure the establishment of, a community centre and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects.

To promote such other charitable purposes as may from time to time be determined.

Significant activities
To oversee the effective management of Northfield Hall community centre and support community activity.

Public benefit
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning for future activities.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
This last financial year has been another difficult and challenging one. Our regular community users remain below those we had pre the Covid pandemic, and we are actively trying to support our existing users by keeping hire charges at previous years charges. We are also trying to encourage and support new regular community use in what has been a sustained period of economic challenge.

One-off bookings and the parties and events hire remain an area of concern for us as these types of bookings help to ensure the operation of Northfield Hall remains viable and sustainable.

As previously reported, the cost of living, high inflation and utilities have all impacted the operation of Northfield Hall and continue to do so. We remain grateful to all our users, especially our regular community users who provide a range of activities and services for the benefit of the local community. Staff remain exemplary as always. We are encouraged that the increase in use for activities for young people has continued. This is an area Trustees wish to encourage and support, and we are hopeful of further support for this in the future through working with local partners.

We are extremely grateful for a National Lottery grant to support our operational and delivery costs for Northfield Hall this last financial year, and which will provide much needed support for the next financial year as we try to secure further usage of the centre and facilities. Trustees recognise that ensuring Northfield Hall remains viable is extremely challenging. Sadly, we are also aware that many operators of community buildings are in a similar position to us.

FINANCIAL REVIEW
Financial position
The charity has made a loss for the year of £39,783 (2024 £54,130). Included within these figures is the depreciation, on the building, and other assets owned by the trust.

The Trust has reserves of £1,594,636 at 31 March 2025 (2024 £1,634,419). Fixed assets included within this figure amount to £1,598,154, (2024 £1,639,280).


BRACKENHALL COMMUNITY TRUST LTD (REGISTERED NUMBER: 05947709)

REPORT OF THE TRUSTEES
for the year ended 31 March 2025


FINANCIAL REVIEW
Reserves policy
The trustees have not adopted a formal reserves policy as the balance is relatively low and is expected to be so for some time.

Going concern
There are no material uncertainties about the charity's ability to continue for the next twelve 12 months.

FUTURE PLANS
The Trustees are now looking at their priorities over the coming years.

The development and sustainability of Northfield Hall will remain a top priority for the Trust.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, the memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £5.

Recruitment and appointment of new trustees
The trustees of the charity are appointed by the members at the AGM.

Organisational structure
The charity has two different types of members who make up the seven trustees of the charity: -

Organisational (appointed by member organisations) and these include Brackenhall United Reformed Church and user groups of the existing centre.

Community members - individuals who reside in the charity's primary 'area of benefit' can seek election to the charity as one of the three community members of the trustees.

Decision making is through consensus wherever possible with a show of hands on each item or resolution to record decisions of the trustees. Sub groups of the main trustee board operate with clearly defined responsibilities and delegated powers reporting at all times to the main trustees board.

Additionally the charity can appoint advisors with specific skills, experience or knowledge to advise the trustees in a non-voting capacity.

Induction and training of new trustees
The Trust aims to ensure that all new trustees are aware of their personal and legal responsibilities on becoming formal trustees of the charity. Whilst no formal induction is currently in place new trustees are encouraged to read information provided and raise any questions that may arise with other trustees or appointed advisors to the charity. All trustees are provided with a copy of the charity's Memorandum and Articles of Association and are required to sign a trustee declaration form.

Related parties
There were no related party transactions during this year or the previous financial year.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05947709 (England and Wales)

Registered Charity number
1123920


BRACKENHALL COMMUNITY TRUST LTD (REGISTERED NUMBER: 05947709)

REPORT OF THE TRUSTEES
for the year ended 31 March 2025


Registered office
Northfield Hall
40 Norfolk Avenue
Sheepridge
Huddersfield
West Yorkshire
HD2 1GS

Trustees
Miss M Lees Chair
A Bottomley
D Alexandra
Ms G Gill Treasurer
D Adams
J Homewood
P Fellows

Company Secretary
Mrs P M Fellows

Independent Examiner
SMH Sheards
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

Bankers
Lloyds TSB Bank Plc
1 Westgate
Huddersfield
HD1 2DN

Non-voting advisers
A Briggs

OTHER
The trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 24 July 2025 and signed on its behalf by:





Miss M Lees - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BRACKENHALL COMMUNITY TRUST LTD


Independent examiner's report to the trustees of Brackenhall Community Trust Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.








Kevin Winterburn

SMH Sheards
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

6 August 2025

BRACKENHALL COMMUNITY TRUST LTD

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2025

2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
General 10,650 - 10,650 19,985

Other trading activities 2 66,193 - 66,193 73,481
Total 76,843 - 76,843 93,466

EXPENDITURE ON
Charitable activities
General 121,073 - 121,073 17,397

Other (4,447 ) - (4,447 ) 130,199
Total 116,626 - 116,626 147,596

NET INCOME/(EXPENDITURE) (39,783 ) - (39,783 ) (54,130 )


RECONCILIATION OF FUNDS
Total funds brought forward 1,634,419 - 1,634,419 1,688,549

TOTAL FUNDS CARRIED FORWARD 1,594,636 - 1,594,636 1,634,419

BRACKENHALL COMMUNITY TRUST LTD (REGISTERED NUMBER: 05947709)

BALANCE SHEET
31 March 2025

2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 1,598,154 - 1,598,154 1,639,280

CURRENT ASSETS
Debtors 7 3,049 - 3,049 1,300
Cash at bank and in hand 12,450 - 12,450 23,933
15,499 - 15,499 25,233

CREDITORS
Amounts falling due within one year 8 (19,017 ) - (19,017 ) (30,094 )

NET CURRENT ASSETS (3,518 ) - (3,518 ) (4,861 )

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,594,636

-

1,594,636

1,634,419

NET ASSETS 1,594,636 - 1,594,636 1,634,419
FUNDS 9
Unrestricted funds 1,594,636 1,634,419
TOTAL FUNDS 1,594,636 1,634,419

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.


BRACKENHALL COMMUNITY TRUST LTD (REGISTERED NUMBER: 05947709)

BALANCE SHEET - continued
31 March 2025

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 24 July 2025 and were signed on its behalf by:





M Lees - Trustee





J Homewood - Trustee

BRACKENHALL COMMUNITY TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 15% on reducing balance
Computer equipment - Straight line over 3 years

Assets are recorded at cost in the balance sheet.

The building was completed in the financial year ended 30 September 2012 and will be depreciated over it's estimated useful life of 50 years starting 1 October 2012.

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.

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

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants
Government grants relate to local authority grants and furloughed employee costs .The income has been matched to the period in which the costs relate.

BRACKENHALL COMMUNITY TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


2. OTHER TRADING ACTIVITIES
2025 2024
£    £   
Hire of venue and facilities 61,660 69,081
Service charges 4,533 4,400
66,193 73,481

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£    £   
Depreciation - owned assets 41,256 42,407

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.


5. STAFF COSTS

The average monthly number of employees during the year was as follows:

2025 2024
Operational 2 2

No employees received emoluments in excess of £60,000.


BRACKENHALL COMMUNITY TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


6. TANGIBLE FIXED ASSETS
Fixtures
Community Plant and and Computer
Centre machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 2,091,959 613 47,488 409 2,140,469
Additions - 130 - - 130
At 31 March 2025 2,091,959 743 47,488 409 2,140,599
DEPRECIATION
At 1 April 2024 461,914 325 38,541 409 501,189
Charge for year 40,239 63 954 - 41,256
At 31 March 2025 502,153 388 39,495 409 542,445
NET BOOK VALUE
At 31 March 2025 1,589,806 355 7,993 - 1,598,154
At 31 March 2024 1,630,045 288 8,947 - 1,639,280

Included in cost or valuation of land and buildings is freehold land of £80,000 (2024 - £80,000) which is not depreciated.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 630 -
Prepayments 2,419 1,300
3,049 1,300

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 4,709 4,785
Other creditors 45 69
Accrued expenses 1,008 960
Deferred income 13,255 24,280
19,017 30,094


BRACKENHALL COMMUNITY TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


9. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£    £    £   
Unrestricted funds
General 1,634,419 (39,783 ) 1,594,636

TOTAL FUNDS 1,634,419 (39,783 ) 1,594,636

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 76,843 (116,626 ) (39,783 )

TOTAL FUNDS 76,843 (116,626 ) (39,783 )


Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General 1,688,549 (57,175 ) 3,045 1,634,419

Restricted funds
Equipment - 3,045 (3,045 ) -

TOTAL FUNDS 1,688,549 (54,130 ) - 1,634,419

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 73,481 (130,656 ) (57,175 )

Restricted funds
Equipment 19,985 (16,940 ) 3,045

TOTAL FUNDS 93,466 (147,596 ) (54,130 )

BRACKENHALL COMMUNITY TRUST LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025


9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.25
£    £    £    £   
Unrestricted funds
General 1,688,549 (96,958 ) 3,045 1,594,636

Restricted funds
Equipment - 3,045 (3,045 ) -

TOTAL FUNDS 1,688,549 (93,913 ) - 1,594,636

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General 150,324 (247,282 ) (96,958 )

Restricted funds
Equipment 19,985 (16,940 ) 3,045

TOTAL FUNDS 170,309 (264,222 ) (93,913 )

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

11. ULTIMATE CONTROLLING PARTY

Brackenhall Community Trust is managed by the board of directors, the members of which are the trustees of the charity.