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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 08611387 (England and Wales) REGISTERED CHARITY NUMBER: 1082425

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Lupset Jubilee Hall Community Centre LTD

Lupset Jubilee Hall Community Centre LTD

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

Lupset Jubilee Hall Community Centre LTD

Report of the Trustees

for the Year Ended 31 March 2021

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 2021. 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

The objectives for this year were mainly met although the year was exceptionally challenging due to committee members shielding. We would not have survived without various grants, in particular from Wakefield MDC. For months the only earned income we had was from our meals-on-wheels service. This grew considerably in the early stage of the pandemic, and by the end of March 2021 we had delivered just over 11,000 dinners. The additional dinners made it possible for us to have two runs and two vans. Again, with a grant from Wakefield MDC, we purchased an electric van, and employed an additional driver/kitchen assistant. We employed a caretaker/cleaner on a part-time basis, with the help of a Government grant and re-decorated most of the building, and maintained the grounds to a high standard. Recruiting volunteers was difficult, and throughout the year we had four volunteers, three of whom were furloughed workers who stayed with us for a few months during the first lowdown, and the fourth volunteer is still with us. Although a very difficult year, we feel more optimistic now than we did at the beginning of the year.

The objectives for the forthcoming year are:

  1. Find funding to enable us to keep our caretaker / cleaner for another 12 months.

  2. Increase income from our meals-on-wheels service.

  3. Increase room rental, particularly during the day.

  4. Update the website and make more use of social media.

  5. Recruit more committee members.

Committee members

Colleen Adamson - Trustee and Chair of the Management Committee Hilary Mitchell - Trustee and Treasurer Carol Wade - Trustee Julie Wood - Trustee

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.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08611387 (England and Wales)

Registered Charity number

1082425

Registered office

Lupset Jubilee Hall Community Centre 5 Road Ends, Townley Road Lupset Wakefield West Yorkshire WF2 8NS

Trustees

Mrs Colleen Adamson Trustee and chair of management committe Mrs Hilary Gail Mitchell Trustee and treasurer Mrs Carol Rosemary Wade Trustee

Page 1

Lupset Jubilee Hall Community Centre LTD

Report of the Trustees

for the Year Ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary

Solicitors

Switalskis 19 Cheapside Wakefield WF1 2SD Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mrs Hilary Gail Mitchell - Trustee

Page 2

Independent Examiner's Report to the Trustees of Lupset Jubilee Hall Community Centre LTD

Independent examiner's report to the trustees of Lupset Jubilee Hall Community Centre LTD ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

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

  2. 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

  3. 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.

Mr B Baxter

Accountant & Independent Examiner

Date: .............................................

Page 3

Lupset Jubilee Hall Community Centre LTD

Statement of Financial Activities for the Year Ended 31 March 2021

31.3.21
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
74,832
Charitable activities
Grants
48,274
Investment income
2
52
Total
123,158
EXPENDITURE ON
Raising funds
3
13,725
Charitable activities
Unrestricted rescources expended
95,194
Other
756
Total
109,675
NET INCOME/(EXPENDITURE)
13,483
RECONCILIATION OF FUNDS
Total funds brought forward
17,659
TOTAL FUNDS CARRIED FORWARD
31,142		 31.3.20
Total
funds
£
81,222
-
42
81,264
7,884
78,380
-
86,264
(5,000)
22,659
17,659

The notes form part of these financial statements

Page 4

Lupset Jubilee Hall Community Centre LTD

Balance Sheet 31 March 2021

31.3.21 31.3.20
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 9 21,755 9,160
CURRENT ASSETS
Debtors 10 4,807 7,381
Cash at bank and in hand 10,865 5,512
15,672 12,893
CREDITORS
Amounts falling due within one year 11 (1,810) (3,219)
NET CURRENT ASSETS 13,862 9,674
TOTAL ASSETS LESS CURRENT
LIABILITIES 35,617 18,834
CREDITORS
Amounts falling due after more than one year
12		 (4,475) (1,175)
NET ASSETS 31,142 17,659
FUNDS 13
Unrestricted funds 31,142 17,659
TOTAL FUNDS 31,142 17,659

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

Lupset Jubilee Hall Community Centre LTD

Balance Sheet - continued

31 March 2021

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 ............................................. and were signed on its behalf by:

.............................................

Mrs Hilary Gail Mitchell - Trustee

The notes form part of these financial statements

Page 6

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements

for the Year Ended 31 March 2021

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. INVESTMENT INCOME

INVESTMENT INCOME
31.3.21 31.3.20
£ £
Interest receivable - trading 52 42

continued...

Page 7

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

3. RAISING FUNDS

Building

Building
31.3.21 31.3.20
£ £
Property repairs 6,514 3,900
4. SUPPORT COSTS
Expenses Expenses Expenses
1 2 3
£ £ £
Other resources expended - 730 -
Unrestricted rescources expended 66,392 461 7,273
66,392 1,191 7,273
Expenses Expenses
4 5 Totals
£ £ £
Other resources expended - - 730
Unrestricted rescources expended 19,878 1,190 95,194
19,878 1,190 95,924
Support costs, included in the above, are as follows:
31.3.21 31.3.20
Other Unrestricted
resources rescources Total Total
expended expended activities activities
£ £ £ £
Wages - 54,056 54,056 38,685
Rent - 50 50 50
Rates and water - 921 921 1,010
Insurance - 800 800 820
Light and heat - 6,171 6,171 7,675
Telephone - 606 606 657
Postage and stationery - 253 253 914
Advertising - 175 175 -
Cleaning - 2,683 2,683 185
Travelling - 677 677 1,190
Bank charges - 461 461 441
Training costs 730 - 730 1,553
Motor expenses - 7,273 7,273 3,268
Kitchen expenses - 19,878 19,878 21,126
Accountancy - 380 380 193
Legal fees - 482 482 263
Subscriptions - 258 258 258
Computer expenses - 70 70 92
730 95,194 95,924 78,380

continued...

Page 8

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

5. NET INCOME/(EXPENDITURE)

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

31.3.21 31.3.20
£ £
Depreciation - owned assets 7,211 3,984
Hire of plant and machinery 26 -
Other operating leases 50 50

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

7. STAFF COSTS

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

31.3.21 31.3.20
Employees during the year 4 4
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 81,222
Investment income 42
Total 81,264
EXPENDITURE ON
Raising funds 7,884
Charitable activities
Unrestricted rescources expended 78,380
Total 86,264
NET INCOME/(EXPENDITURE) (5,000)
RECONCILIATION OF FUNDS
Total funds brought forward 22,659

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 9

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD 17,659
9. TANGIBLE FIXED ASSETS
Audio-visual
equipment Fixtures
and and
computers fittings Totals
£ £ £
COST
At 1 April 2020 1 19,922 19,923
Additions - 19,806 19,806
At 31 March 2021 1 39,728 39,729
DEPRECIATION
At 1 April 2020 - 10,763 10,763
Charge for year - 7,211 7,211
At 31 March 2021 - 17,974 17,974
NET BOOK VALUE
At 31 March 2021 1 21,754 21,755
At 31 March 2020 1 9,159 9,160
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21 31.3.20
£ £
Trade debtors 2,450 5,926
Prepayments 2,357 1,455
4,807 7,381

continued...

Page 10

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.21 31.3.21 31.3.20
£ £
Trade creditors 273 1,866
Social security and other taxes 294 (50)
Pensions 113 93
Accrued expenses 1,130 1,310
1,810 3,219
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.21 31.3.20
£ £
Accruals and deferred income 4,475 1,175
13. MOVEMENT IN FUNDS
Net
movement At
At 1.4.20
in funds		 31.3.21
£ £ £
Unrestricted funds
General fund 17,659 13,483 31,142
TOTAL FUNDS 17,659 13,483 31,142
Net movement in funds, included in the above are as follows:
Incoming
Resources		 Movement
resources
expended		 in funds
£ £ £
Unrestricted funds
General fund 123,158 (109,675) 13,483
TOTAL FUNDS 123,158 (109,675) 13,483
Comparatives for movement in funds
Net
movement At
At 1.4.19
in funds		 31.3.20
£ £ £
Unrestricted funds
General fund 22,659 (5,000) 17,659
TOTAL FUNDS 22,659 (5,000) 17,659

continued...

Page 11

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

13. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 81,264 (86,264) (5,000)
TOTAL FUNDS 81,264 (86,264) (5,000)

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

Net
movement At
At 1.4.19 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 22,659 8,483 31,142
TOTAL FUNDS 22,659 8,483 31,142

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

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
204,422
204,422		 Resources
Movement
expended
in funds
£
£
(195,939)
8,483
(195,939)
8,483

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 12

Lupset Jubilee Hall Community Centre LTD

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

INCOME AND ENDOWMENTS
Donations and legacies
Buffets and kitchen income
Hire of hall
Investment income
Interest receivable - trading
Charitable activities
Grants received from the government and other
public bo dies
Total incoming resources
EXPENDITURE
Depreciation
Fixtures and fittings
Building
Property repairs
Other
Hire of plant and machinery
Resources expended
Wages
Rent
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Cleaning
Travelling
Bank charges
Training costs
Motor expenses
Kitchen expenses
Accountancy
Legal fees
Subscriptions
Computer expenses
Total resources expended
Net income/(expenditure)		 31.3.21
31.3.20
£
£
65,674
56,199
9,158
25,023
74,832
81,222
52
42
48,274
-
123,158
81,264
7,211
3,984
6,514
3,900
26
-
54,056
38,685
50
50
921
1,010
800
820
6,171
7,675
606
657
253
914
175
-
2,683
185
677
1,190
461
441
730
1,553
7,273
3,268
19,878
21,126
380
193
482
263
258
258
70
92		 31.3.21
31.3.20
£
£
65,674
56,199
9,158
25,023
74,832
81,222
52
42
48,274
-
123,158
81,264
7,211
3,984
6,514
3,900
26
-
54,056
38,685
50
50
921
1,010
800
820
6,171
7,675
606
657
253
914
175
-
2,683
185
677
1,190
461
441
730
1,553
7,273
3,268
19,878
21,126
380
193
482
263
258
258
70
92		 31.3.21
31.3.20
£
£
65,674
56,199
9,158
25,023
74,832
81,222
52
42
48,274
-
123,158
81,264
7,211
3,984
6,514
3,900
26
-
54,056
38,685
50
50
921
1,010
800
820
6,171
7,675
606
657
253
914
175
-
2,683
185
677
1,190
461
441
730
1,553
7,273
3,268
19,878
21,126
380
193
482
263
258
258
70
92
109,675 86,264
13,483 (5,000)

This page does not form part of the statutory financial statements

Page 13