South Elmsall Community Facilities Limited Charity Accounts

COMPANY REGISTRATION NUMBER: 08280942

CHARITY REGISTRATION NUMBER: 1151800

South Elmsall Community Facilities Limited

Company Limited by Guarantee

Unaudited Financial Statements

For the year ended

31 January 2025

South Elmsall Community Facilities Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 January 2025

	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)

Year ended 31 January 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 January 2025 .

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 J Tubman	(Appointed 9 January 2025)
	Mr R Hayhurst	(Resigned 6 March 2024)
	Mr R Lukaszewicz	(Resigned 19 May 2025)
	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

Following on from the difficult year South Elmsall Community Facilities Limited has managed to obtain additional outside funding to cover the decline in council grants. Additionally income from the Children's Centre and the sports pitch hire has more than made up for the decline in cafe income. Costs have risen during the year but the Trustees are pleased to report a return to a net surplus due to the additional income generated.

Financial review

The charity is pleased to report an increase in total income of almost £130,000. Costs have only increased by £18,000 so a net surplus has added to the reserves this year.

Plans for future periods

Following the good year for income from the Children's Centre the charity is planning an extension to the nursery next Easter.

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 17 October 2025 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

Year ended 31 January 2025

I report to the trustees on my examination of the financial statements of South Elmsall Community Facilities Limited ('the charity') for the year ended 31 January 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.

Miss T J Maeer FCA of Townends Accountants LLP Independent Examiner

Fulford Lodge 1 Heslington Lane Fulford York YO10 4HW

17 October 2025

South Elmsall Community Facilities Limited

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 January 2025

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

Income and endowments

Donations and legacies	5	118,923	118,923	104,621
Other trading activities	6	626,409	626,409	511,285
Investment income	7	34	34	30
		----------	----------	----------
Total income		745,366	745,366	615,936
		----------	----------	----------

Expenditure

Expenditure on charitable activities	8,9	705,782	705,782	688,187
		----------	----------	----------
Total expenditure		705,782	705,782	688,187
		----------	----------	----------

	----------	----------	----------
Net income/(expenditure) and net movement in funds	39,584	39,584	( 72,251)
	----------	----------	----------

Reconciliation of funds

Total funds brought forward	110,668	110,668	182,919
	----------	----------	----------
Total funds carried forward	150,252	150,252	110,668
	----------	----------	----------

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 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible fixed assets	15		16,426		3,073

Current assets

Debtors	16	144	–
Cash at bank and in hand		145,706	122,293
		----------	----------
		145,850	122,293

Creditors: amounts falling due within one year	17	12,024		14,698
		----------		----------
Net current assets			133,826		107,595
			----------		----------
Total assets less current liabilities			150,252		110,668
			----------		----------
Net assets			150,252		110,668
			----------		----------

Funds of the charity

Unrestricted funds		150,252	110,668
		----------	----------
Total charity funds	19	150,252	110,668
		----------	----------

For the year ending 31 January 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.

These financial statements were approved by the board of trustees and authorised for issue on 17 October 2025 , 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

Year ended 31 January 2025

	2025	2024
	£	£

Cash flows from operating activities

Net income/(expenditure)	39,584	(72,251)

Adjustments for:
Depreciation of tangible fixed assets	4,647	1,104
Other interest receivable and similar income	( 34)	( 30)
Interest payable and similar charges	3,323	3,877
Accrued income	( 2,260)	( 10,916)

Changes in:
Trade and other debtors	( 144)	4,563
Trade and other creditors	( 414)	( 3,590)
	--------	--------
Cash generated from operations	44,702	( 77,243)

Interest paid	( 3,323)	( 3,877)
Interest received	34	30
	--------	--------
Net cash from/(used in) operating activities	41,413	( 81,090)
	--------	--------

Cash flows from investing activities

Purchase of tangible assets	( 18,000)	–
	--------	--------
Net cash used in investing activities	( 18,000)	–
	--------	--------

Net increase/(decrease) in cash and cash equivalents	23,413	( 81,090)
Cash and cash equivalents at beginning of year	122,293	203,383
	----------	----------
Cash and cash equivalents at end of year	145,706	122,293
	----------	----------

South Elmsall Community Facilities Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 January 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 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 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

Council grants	74,740	74,740	83,138	83,138
Donations and event income	11,789	11,789	18,264	18,264
Sundry grants	32,394	32,394	3,219	3,219
	----------	----------	----------	----------
	118,923	118,923	104,621	104,621
	----------	----------	----------	----------

6. Other trading activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Lanes cafe	155,544	155,544	203,283	203,283
Westfield centre - room lettings	58,146	58,146	56,114	56,114
Public toilets	563	563	980	980
Adult education hire	39,060	39,060	40,184	40,184
Childrens centre	263,371	263,371	146,733	146,733
3G Sports pitch hire	109,725	109,725	63,991	63,991
	----------	----------	----------	----------
	626,409	626,409	511,285	511,285
	----------	----------	----------	----------

7. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest	34	34	30	30
	----	----	----	----

8. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Lanes cafe	315,706	315,706	360,538	360,538
Westfield centre - Room lettings	88,424	88,424	90,057	90,057
Public toilets	1,015	1,015	825	825
Adult education hire	27,451	27,451	25,434	25,434
Childrens centre & play group	269,773	269,773	207,366	207,366
Support costs	3,413	3,413	3,967	3,967
	----------	----------	----------	----------
	705,782	705,782	688,187	688,187
	----------	----------	----------	----------

9. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Lanes cafe	315,706	3,323	319,029	364,415
Westfield centre - Room lettings	88,424	90	88,514	90,147
Public toilets	1,015	–	1,015	825
Adult education hire	27,451	–	27,451	25,434
Childrens centre & play group	269,773	–	269,773	207,366
	----------	-------	----------	----------
	702,369	3,413	705,782	688,187
	----------	-------	----------	----------

10. Analysis of support costs

	Analysis of support costs	Total 2025	Total 2024
	£	£	£
General office	90	90	90
Bank charges	3,323	3,323	3,877
	-------	-------	-------
	3,413	3,413	3,967
	-------	-------	-------

11. Net income/(expenditure)

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

	2025	2024
	£	£
Depreciation of tangible fixed assets	4,647	1,104
	-------	-------

12. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	3,750	3,500
	-------	-------

13. Staff costs

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

	2025	2024
	£	£
Wages and salaries	426,598	394,175
Employer contributions to pension plans	1,405	3,527
	----------	----------
	428,003	397,702
	----------	----------

The average head count of employees during the year was 33 (2024: 33 ). The average number of full-time equivalent employees during the year is analysed as

follows:	2025	2024
	No.	No.
Number of part time staff	33	33
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: 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 February 2024	32,606	32,606
Additions	18,000	18,000
	--------	--------
At 31 January 2025	50,606	50,606
	--------	--------
Depreciation
At 1 February 2024	29,533	29,533
Charge for the year	4,647	4,647
	--------	--------
At 31 January 2025	34,180	34,180
	--------	--------
Carrying amount
At 31 January 2025	16,426	16,426
	--------	--------
At 31 January 2024	3,073	3,073
	--------	--------

16. Debtors

	2025	2024
	£	£
Other debtors	144	–
	----	----

17. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	4,854	7,114
Social security and other taxes	7,165	7,579
Other creditors	5	5
	--------	--------
	12,024	14,698
	--------	--------

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 £ 1,405 (2024: £ 3,527 ).

19. Analysis of charitable funds

Unrestricted funds

	At 1 February 2024	Income	Expenditure	At 31 January 2025
	£	£	£	£
Unrestricted Fund - Central Reserves	110,668	745,366	(705,782)	150,252
	----------	----------	----------	----------

	At 1 February 2023	Income	Expenditure	At 31 January 2024
	£	£	£	£
Unrestricted Fund - Central Reserves	182,919	615,936	(688,187)	110,668
	----------	----------	----------	----------

20. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	16,426	16,426
Current assets	145,850	145,850
Creditors less than 1 year	(12,024)	(12,024)
	----------	----------
Net assets	150,252	150,252
	----------	----------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	3,073	3,073
Current assets	122,293	122,293
Creditors less than 1 year	(14,698)	(14,698)
	----------	----------
Net assets	110,668	110,668
	----------	----------

21. Analysis of changes in net debt

	At 1 Feb 2024	Cash flows	At 31 Jan 2025
	£	£	£
Cash at bank and in hand	122,293	23,413	145,706
	----------	--------	----------