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2023-03-31-accounts

TANKERSLEY COMMUNITY ASSOCIATION

REGISTERED IN ENGLAND AND WALES UNDER COMPANY NUMBER 3120019 REGISTERED CHARITY NUMBER 1051008

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

TINGLE ASHMORE LTD

CHARTERED ACCOUNTANTS

SHEFFIELD

TANKERSLEY COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

INDEX

Page
Trustees' Annual Report 1-3
Independent accountants report 4
Statement of financial activities and income and expenditure account 5
Balance sheet 6
Principal accounting policies 7-8
Notes to the financial statements 9-13

TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

TRUSTEES' ANNUAL REPORT

The trustees present their annual directors' report and the unaudited financial statements of the charity for the year ended 31st March 2023 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

Objectives and activities

The objects of Tankersley Community Association are any charitable purpose for the benefit of the residents of Tankersley in Barnsley and adjoining parishes and in particular to keep open the Tankersley Community Centre.

The objects are achieved by way of hall hire, fund raising, donations and grants.

The work carried out by the Association is made possible due to the support given to it by its unpaid volunteers.

Achievements and performance

During the year ended 31st March 2023, Tankersley Community Association once again fulfilled its objects by keeping open the community hall for the benefit of the residents of Tankersley.

Financial review

There was an increase in hall hire and other trading activities of nearly £11,000, with this being the first full year of operations after the ending of Covid restrictions. Income in total, however, reduced by around £9,000 as grants of £20,098 were received last year to support the charity during the lockdown period.

Total expenditure increased by over £11,000 to £35,267, due mainly to the refurbishment of the conservatory. There were also rises in most other costs following the ending of the lockdown.

There was a net surplus for the year of £11,395 which increased the charity's funds to £71,206 at 31st March 2023. Reserves at the year end date were £62,450. These are anticipated to reduce in future as further improvements to the Hall are undertaken.

Reserves policy

The minimum level set by the Trustees for reserves is £10,000, approximately one year's basic running costs.

Principal funding sources

The principal source of funding is from hall hire and the sale of refreshments.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate the exposure to major risks.

Page 1

TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

TRUSTEES' ANNUAL REPORT

Structure, governance and management

Governing document

Tankersley Community Association is a company limited by guarantee governed by its Memorandum and Articles of Association. It is also registered as a charity with the Charity Commission. In the event of the charity being wound up members are required to contribute an amount not exceeding £1.

Appointment of trustees

The directors of the company are also charity trustees for the purpose of charity law. The trustees have the power to co-opt any suitably qualified individual either to fill a vacancy or as an additional trustee.

Organisation

The charity is organised so that the trustees meet regularly to manage its affairs.

Public benefit

The trustees have paid due regard to the Charity Commission's guidance on public benefit.

Reference and administrative details Charity number 1051008 Company number 3120019 Name and registered office Tankersley Community Association Pilley Lane, Tankersley, Barnsley, S75 3AP

Our advisors: Accountants Tingle Ashmore Ltd Chartered Accountants Enterprise House, Broadfield Court, Sheffield, S8 0XF

Bankers National Westminster Bank plc 1 Victoria Place, Holbeck, LS11 5AN Directors and trustees Mrs P Clegg - chairperson Mr J Hopkinson - treasurer Miss J Wroe Company secretary Mrs J Hopkinson

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TANKERSLEY COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

TRUSTEES' ANNUAL REPORT

Responsibilities of the trustees in relation to the financial statements The trustees (who are also directors of Tankersley Community Association for the purposes of company law) are responsible for preparing the Trustees' Annual 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. Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared taking advantage of the small companies exemption of section 415A of the Companies Act 2006.

The Annual Report was approved by the trustees on 16th May 2023 and signed on their behalf by

…………………………………………… Mrs J Hopkinson - Secretary

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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TANKERSLEY COMMUNITY ASSOCIATION

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2023 which are set out on pages 5 to 13.

Responsibilities and basis of report

As the charity 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 that in any material respect:

  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.

…………………………………………… Dated : 1st June 2023 Brendan Ashmore ACA Tingle Ashmore Ltd Chartered Accountants Enterprise House Broadfield Court Sheffield S8 0XF

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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT

Unrestricted Restricted Total Total
funds funds funds funds
Notes 2023 2022
£ £ £ £
Income:
Donations 1 147 866 1,013 1,593
Charitable activities 2 29,274 744 30,018 44,069
Other trading activities 3 15,631 - 15,631 10,153
______ _____ ______ ______
Total income 45,052 1,610 46,662 55,815
______ _____ ______ ______
Expenditure:
Raising funds 4 6,395 - 6,395 4,629
Charitable activities 5 26,931 1,941 28,872 19,372
______ _____ ______ ______
Total expenditure 33,326 1,941 35,267 24,001
______ _____ ______ ______
Net income/(expenditure) for the year 6 11,726 (331) 11,395 31,814
Balances brought forward at 1st April 2022 58,502 1,309 59,811 27,997
______ _____ ______ ______
Balances carried forward at 31st March 2023 £70,228 £978 £71,206 £59,811
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The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

BALANCE SHEET

Notes 2023 2022
£ £ £
Fixed assets
Tangible assets 8 8,756 4,870
_____
Current assets
Stock 924 -
Debtors 9 317 293
Cash at bank and on hand 62,019 55,458
______ ______
63,260 55,751
Liabilities
Creditors - amounts falling due within one year 10 810 810
______ ______
Net current assets 62,450 54,941
______ ______
Net assets £71,206 £59,811
______ ______
______ ______
The funds of the charity
Unrestricted income funds 11 70,228 58,502
Restricted income funds 11 978 1,309
______ ______
Total funds 12 £71,206 £59,811
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For the year ending 31st March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' responsibilities:

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 and authorised for issue by the Board on 16th May 2023 and signed on their behalf by

……………………………….

Mrs P Clegg - Chairperson

Company number : 3120019

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TANKERSLEY COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

PRINCIPAL ACCOUNTING POLICIES

Tankersley Community Association is a company limited by guarantee registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 2 of these financial statements.

These financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Tankersley Community Association meets the definition of a public benefit entity under FRS 102.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The financial statements have been prepared on the going concern basis as the trustees believe that there are no material uncertainties.

Income recognition

All income is accounted for as soon as the charity has entitlement to the income, there is certainty of receipt and the amount can be measured.

Grants receivable

Grants in respect of revenue items are written off to the income and expenditure account in the period to which they relate. Grants in respect of specific projects are credited to a restricted fund, against which relevant expenditure is charged.

Other income

Donations and gifts in kind are accounted for when received by the Association with gifts in kind being valued at a reasonable estimate of their value to the charity. Other income is accounted for on an accruals basis, as far as it is prudent to do so.

Expenditure recognition

Expenditure is recognised when a liability is incurred.

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TANKERSLEY COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

PRINCIPAL ACCOUNTING POLICIES

Tangible fixed assets and depreciation

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

Building improvements 10% straight line Fixtures, fittings and equipment 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price.

Debtors

Trade and other debtors are recognised at the settlement amount due after any discount offered.

Creditors

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Fund accounting

Funds held by the charity are either:-

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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

Unrestricted Restricted Total Total
funds funds funds funds
2023 2022
£ £ £ £
1 Donations
Donations 147 - 147 727
In kind funding of insurance - 866 866 866
___ ___ _____ _____
£147 £866 £1,013 £1,593
___ ___ _____ _____
___ ___ _____ _____
2 Charitable activities
Grant income TPEG - 744 744 -
Barnsley MBC - - - 20,098
Hall hire 29,274 - 29,274 23,971
______ ___ ______ ______
£29,274 £744 £30,018 £44,069
______ ___ ______ ______
______ ___ ______ ______
3 Other trading activities
Tea and coffee afternoons 2,365 - 2,365 1,515
Sale of refreshments 12,264 - 12,264 7,768
Events income 1,002 - 1,002 870
______ ___ ______ ______
£15,631 £- £15,631 £10,153
______ ___ ______ ______
______ ___ ______ ______
4 Raising funds
Cost of refreshments 4,535 - 4,535 3,795
Direct events costs 1,860 - 1,860 834
_____ ___ _____ _____
£6,395 £- £6,395 £4,629
_____ ___ _____ _____
_____ ___ _____ _____
5 Charitable activities
Insurance 452 866 1,318 1,271
Light and heat 4,837 - 4,837 2,851
Rates 807 - 807 440
Repairs, renewals and sundry equipment 2,951 744 3,695 8,374
Conservatory refurbishment 11,223 - 11,223 -
Shop conversion - - - 1,470
Broadband 449 - 449 338
Printing, postage, stationery and telephone 32 - 32 38
Cleaning and sundry expenses 2,590 - 2,590 1,634
Licences 180 - 180 180
Donations - - - 331
Depreciation and loss on disposal 2,600 331 2,931 1,635
Governance costs - accountancy 810 - 810 810
______ _____ ______ ______
£26,931 £1,941 £28,872 £19,372
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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

2023 2022
£ £
6 Net income for the year
This is stated after charging:-
Depreciation 2,923 1,630
Loss on disposal 8 5
Accountancy and independent examination 810 810
_
___
_
___

There are no paid staff.

No trustees received remuneration or were reimbursed for expenses during either year.

7 Related party transactions

There were no related party transactions requiring disclosure in either year.

8 Tangible assets

Tangible assets
Fixtures,
Building fittings and
improvements equipment Total
£ £ £
Cost
As at 1st April 2022 39,658 23,057 62,715
Additions - 6,817 6,817
Disposals - (861) (861)
______ ______ ______
As at 31st March 2023 39,658 29,013 68,671
______ ______ ______
Depreciation
As at 1st April 2022 39,658 18,187 57,845
Charge for the year - 2,923 2,923
Eliminated on disposal - (853) (853)
______ ______ ______
As at 31st March 2023 39,658 20,257 59,915
______ ______ ______
Net book value
As at 31st March 2023 £- £8,756 £8,756

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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

2023 2022
£ £
9 Debtors
Prepayments £317 £293
___ ___
___ ___
10 Creditors - amounts falling due within one year
Accruals £810 £810
___ ___
___ ___
11 Total funds
Balance at Movement in resources Balance at
1st April Incoming Outgoing 31st March
2022 2023
£ £ £ £
Unrestricted funds
General funds 58,502 45,052 (33,326) 70,228
______ ______ ______ ______
Restricted funds
Equipment 1,309 - (331) 978
Rose bed - 744 (744) -
In kind funding - 866 (866) -
_____ _____ _____ ___
Total restricted funds 1,309 1,610 (1,941) 978
_____ _____ _____ ___
Total funds £59,811 £46,662 £(35,267) £71,206
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The general funds are not restricted for any particular purpose and are available to achieve the objects of the Association in keeping open the Community Hall for the benefit of all the residents of Tankersley.

The equipment restricted fund represents the net book value of fixed assets acquired using restricted grant income.

The Rose bed was funding specifically for the regeneration of the rose bed at the front of the Welfare Hall.

The in kind funding comprises £866 for the fire and building insurance premium paid by Barnsley Council.

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TANKERSLEY COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

11 Total funds (continued)

Prior year comparison

Prior year comparison
Balance at Movement in resources Balance at
1st April Incoming Outgoing 31st March
2021 2022
£ £ £ £
Unrestricted funds
General funds 26,242 54,949 (22,689) 58,502
______ ______ ______ ______
Restricted funds
Equipment 1,755 - (446) 1,309
In kind funding - 866 (866) -
_____ ___ _____ _____
Total restricted funds 1,755 866 (1,312) 1,309
_____ ___ _____ _____
Total funds £27,997 £55,815 £(24,001) £59,811
______ ______ ______ ______
______ ______ ______ ______
12 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 31st March 2023 are represented by:-
Fixed assets 7,778 978 8,756
Net current assets 62,450 - 62,450
______ ___ ______
Net assets £70,228 £978 £71,206
______ ___ ______
______ ___ ______
Prior year comparison
Fund balances at 31st March 2022 were represented by:-
Fixed assets 3,561 1,309 4,870
Net current assets 54,941 - 54,941
______ _____ ______
Net assets £58,502 £1,309 £59,811
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TANKERSLEY COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS

Unrestricted Restricted Total
funds funds funds
2022
£ £ £
Income:
Donations 727 866 1,593
Charitable activities 44,069 - 44,069
Other trading activities 10,153 - 10,153
______ ___ ______
Total income 54,949 866 55,815
______ ___ ______
Expenditure:
Raising funds 4,629 - 4,629
Charitable activities 18,060 1,312 19,372
______ _____ ______
Total expenditure 22,689 1,312 24,001
______ _____ ______
Net income/(expenditure) for the year £32,260 £(446) £31,814
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