Ilkley & Dlstrict U3A: Accounts for the year ended 31 July 2024 Income & Expenditure Account: Year to 31 July 2024 Income Notes 2023124 32,468 100,881 88 2022123 27,971 92,436 593 Membership ftes re1vable Groups income Summer programme and events Gift Aid received 3,843 537 Bank InteSt received Other income 862 777 1,327 126,707 144,660 Expenditure Groups expenditure Stripe admln fees Subscriptions and licences Summer programme and events Communicatlons Third Age Trust Governan and complian Drop-in and new member meetings AGM 97,955 736 81,604 761 6,560 5,179 872 19 6,887 3,800 13,162 1,049 1,766 402 11,867 1,071 2,187 494 Miscellaneous 10 3,211 1,715 131.847 2,037 1,212 112,699 Depreciation Surplus for the year 12,813 14,008
Balan s as at 31 July 2024 31 July 2024 31 July 2023 Fixed assets Equipment & other assets Depreciation reserve Total fixed assets 10,589 (6,216) 4,373 8,135 (4,500) 3,635 Current assets Current account Deposit account Membership account Totsl current assets 17,300 56,029 23,755 97,084 18,614 20,635 46,150 85,399 Total assets IOIN57 89,034 Current Ilabllltles Membership fees for 2024125 recelved in 2023124 23,666 22,599 Total current liabllltles Totsl net assets 23,666 77.791 22,599 66,435 Accumulated funds as at l August 2023 66rt35 53,187 Surplus from income and expenditure account 12,813 14,008 Surplus held in individual group bank accounts (1,457) (760) Accumulated funds as at 31 July 2024 77,791 66,435
Accounting Pollcies Accounts have been prepared on an annual basis following the tharity Commission's Accounting and Reporting by aritIes. Ststement of recommended practi (SORP), 2005. The financial statements are prepared on a receipts and payments basis with the exception of membership ftes whith reflect the fees receivable for the 2023124 accounting year on an accrual's basis and in accounting for depreciation on fixed Assets. The Northern Towns, Drdma, Railwayi Science & Technologyi Pickleball and Circle Dance (Otley) Groups Appropriate accounts and financial ststements, where available, showing their current financial position have been prepared and are consolidated in the main Ilkley & District u3a accounts. Gift Aid Gift Ald has been claimed for 2022/23 but was not receNed until September 2023 (financial year 2023124). Gift Aid claimed for 2023124 was received in the year, thus giving rise to two credits in the year. Flxed Assets and Depredatlon Fixed assets are capitsiised and depreciated where appropriate. Depreciation is calculated at 25 % of the net book value of the assets brought forward plus any expenditure on fixed assets incurred during the year. NOTES TO THE AccouKrs l) Membershlp Fees Membership Fees Received in 2023124 Plus fees relating to 2023124 1Ved in 2022123 £33,536 £22 598 £56,134 £23 666 £32N68 Less fees relating to 2024125 received In 2023124 Total fees receivable on accruals basis for 2023124 2) Groups Income (deposlts, transfers) Group Expenditu (Room Hire, Travel and other costs) Group balances surplus for the year £100,881 £97 955 Surplus groups balances at 31 July 2023 3) Summer programme and events Income Summer programme study Days £88 £88
4) Other income Defunct groups Unidentified deposits £777 £777 5) Subscriptions and licences 2 year software lin Other licences £6,410 £150 £6,560 6) Summer progrdmme and events expendlture Summer programme Study days Saturday tslks and other events £998 £343 £4,181 7) Communlcatlons Postage Prlnting and copying Other expenses £652 £220 £872 8) Thlrd Age Trust Membershlp subscriptions (capltstion) Contribution to Thlrd Age Matters magazlne (21122 and 22123 paid in 2022123) £8,196 £11,867 9) Governance & compllance Trustee meetings Other £846 £225 £1,071 10) Mlscellaneous expendlture Storage rentsl at Clarke Foley Admin charges Other smaller items £600 £100 £3,211
Independent Examinerfs Report to the Trustees of Ilkley & District U3A I report to the Trustees on my examination of the accounts of Ilkley & DIst U3A for the year ended 31st July 2024. Responsibilitles and Basls of Report As charity trustees of the Trust you are responsible for the preparation of the accounts in accordan with the requirements of the CharitRs Act 2011 Cthe W. I report in respect of my examination of the Chaiivs accounts (3rrEd out urKJer section 145 of the 2011 Act and in carrying out my examinalion I have followed all the applicable Directions given by the Charity Commission uThJer section 145(5)(b) of the Act. Independent Examinerfs Ststement I have completed my examirhation. I confirm that no material matters have come to my attention in connection wtth the examination giving me cau* to believe that in any material peCt. l. Accounting records were not kept in pect of the Tntst as required by seLlion 130 of the Att. or 2. The accounts do not Cord with those records; or 3. The accounts do not compty with the applicable requirements cOnmir¥j the form and content of accounts set out In the Charities (Accounts and Reports) Regulations 2008 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, I have no cOnmS and have come across no cther matters In connection with the examination to which attention should be drawn in this report in oNler to enable a proper understsrKJing of the accounts to be reached. Independent Examlners Quallfled Statement The Northem Towns, Drama, Railway, scie & Tethnology, Pickleball aTKI Cirde Dan (Otley) Groups InteSt groups, while part of Zlkley & DistrKt U3A, have traditionally prepared their own accounts which are now consolidated into the Charivs accounts. I have not examined these group accounts and therefore I am unable to report on ttrEm. Signed Name: Michael Leslie Roberts Address: I, Bark Lane, Addingham. ILKLEY, LS29 ORA Date: 24 Sept 2024