2022-03-31-accounts - Lupset Jubilee Hall Community Centre

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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 2022

for

Lupset Jubilee Hall Community Centre LTD

Contents of the Financial Statements for the Year Ended 31 March 2022

		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	to	14

Lupset Jubilee Hall Community Centre LTD

Report of the Trustees for the Year Ended 31 March 2022

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 2022. 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 only partly met. It was another very challenging year. Income from our meals-on-wheels service increased during 2020-2021, but fell back again this year, although overall take up of this service was higher than it was pre-pandemic. In 2019-2020, we delivered 7,254 meals, in 2020-2021 we delivered 11,031, and in 2021-2022 we delivered 8,792 meals, plus 766 meals to a luncheon club held at Ossett Community Centre. Snack Bar sales were normal, outside catering and events were very slow and frequently cancelled. Room rental income exceeded pre-pandemic levels. With the help of various grants, in particular, the UK Post Covid Recovery Grant we have been able to retain all our staff, including our caretaker/cleaner.

We need to do more work with the website, and with social media. We failed to recruit new committee members.

The objectives for the forthcoming year are:

Increase income from our meals-on-wheels service
Update the website and make more use of social media
Increase income from buffets, parties and events
Recruit more committee members and volunteers
Find funding to enable us to retain our present level of staffing

Committee members

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

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

Company Secretary

Page 1

Lupset Jubilee Hall Community Centre LTD

Report of the Trustees for the Year Ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Solicitors

Switalskis 19 Cheapside Wakefield WF1 2SD

Approved by order of the board of trustees on 9 December 2022 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 2022.

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:

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
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
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

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

Page 3

Lupset Jubilee Hall Community Centre LTD

Statement of Financial Activities for the Year Ended 31 March 2022

31.3.22 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 100,327 Charitable activities Grants 11,239 Investment income 2 65 Total 111,631 EXPENDITURE ON Raising funds 3 11,565 Charitable activities Unrestricted rescources expended - Other 106,832 Total 118,397 NET INCOME/(EXPENDITURE) (6,766) RECONCILIATION OF FUNDS Total funds brought forward 31,145 TOTAL FUNDS CARRIED FORWARD 24,379	31.3.21 Total funds £ 74,832 48,274 52
	123,158
	13,725 95,194 756
	109,675
	13,483 17,659
	31,142

Surplus and Deficit Account 968

Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in the current year are not equal to the figures carried forward by IRIS at the end of last year. Please check your postings in the brought forward account for the surplus and deficit account 968.

	Unrestricted
	funds	Total funds
	£	£
Brought forward - 968/1	31,145	31,145
Carried forward	31,142	31,142
Difference	(3)	(3)

Post to relevant accounts (see ICHA chart of accounts for further details)

The notes form part of these financial statements

Page 4

Lupset Jubilee Hall Community Centre LTD

Balance Sheet 31 March 2022

		31.3.22	31.3.21
		Unrestricted	Total
		fund	funds
	Notes	£	£
FIXED ASSETS
Tangible assets	8	15,168	21,755
CURRENT ASSETS
Debtors	9	6,886	4,807
Cash at bank and in hand		10,503	10,865
		17,389	15,672
CREDITORS
Amounts falling due within one year	10	(2,380)	(1,810)
NET CURRENT ASSETS		15,009	13,862
TOTAL ASSETS LESS CURRENT
LIABILITIES		30,177	35,617
CREDITORS
Amounts falling due after more than one year	11	(5,798)	(4,475)
NET ASSETS		24,379	31,142
FUNDS	12
Unrestricted funds		24,379	31,142
TOTAL FUNDS		24,379	31,142

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

The notes form part of these financial statements

continued...

Page 5

Lupset Jubilee Hall Community Centre LTD

Balance Sheet - continued 31 March 2022

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 9 December 2022 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 2022

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 - 20% on cost

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
	31.3.22	31.3.21
	£	£
Interest receivable - trading	65	52

continued...

Page 7

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

3. RAISING FUNDS

Building

4.

Building
	31.3.22	31.3.21
	£	£
Property repairs	4,224	6,514
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
	31.3.22	31.3.21
	£	£
Depreciation - owned assets	7,067	7,211
Hire of plant and machinery	22	26
Other operating leases	50	50

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

6. STAFF COSTS

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

	31.3.22	31.3.21
Employees during the year	4	4
Volunteers	4	-
	8	4

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

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted
	fund
	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	74,832
Charitable activities
Grants	48,274
Investment income	52
Total	123,158
EXPENDITURE ON
Raising funds	13,725

continued...

Page 8

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Charitable activities
Unrestricted rescources expended
Other
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8.
TANGIBLE FIXED ASSETS
Audio-visual
equipment
and
computers
£
COST
At 1 April 2021
1
Additions
-
At 31 March 2022
1
DEPRECIATION
At 1 April 2021
-
Charge for year
-
At 31 March 2022
-
NET BOOK VALUE
At 31 March 2022
1
At 31 March 2021
1

Unrestricted
fund
£
95,194
756
109,675
13,483
17,659
31,142
Fixtures
and
fittings
Totals
£
£
39,728
39,729
480
480
40,208
40,209
17,974
17,974
7,067
7,067
25,041
25,041
15,167
15,168
21,754
21,755

continued...

Page 9

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

				31.3.22	31.3.22	31.3.21
					£	£
	Trade debtors				4,455	2,450
	Prepayments				2,431	2,357
					6,886	4,807
10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.3.22		31.3.21
					£	£
	Trade creditors				364	273
	Social security and other taxes				359	294
	Pensions				199	113
	Attachment of earnings order				69	-
	Accrued expenses				1,389	1,130
					2,380	1,810
11.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE			YEAR
				31.3.22		31.3.21
					£	£
	Accruals and deferred income				5,798	4,475
12.	MOVEMENT IN FUNDS
					Net
				movement		At
		At	1.4.21	in funds		31.3.22
			£		£	£
	Unrestricted funds
	General fund	31,145			(6,766)	24,379
	TOTAL FUNDS	31,145			(6,766)	24,379
	Net movement in funds, included in the above are as follows:
		Incoming		Resources		Movement
		resources		expended		in funds
			£		£	£
	Unrestricted funds
	General fund	111,631		(118,397)		(6,766)
	TOTAL FUNDS	111,631		(118,397)		(6,766)

continued...

Page 10

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.20 £ Unrestricted funds General fund 17,659 TOTAL FUNDS 17,659 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 123,158 TOTAL FUNDS 123,158	Net movement At in funds 31.3.21 £ £ 13,483 31,142 13,483 31,142 Resources Movement expended in funds £ £ (109,675) 13,483 (109,675) 13,483

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

		Net
		movement	At
	At 1.4.20	in funds	31.3.22
	£	£	£
Unrestricted funds
General fund	17,659	6,717	24,376
TOTAL FUNDS	17,659	6,717	24,376

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 £ 234,789 234,789	Resources Movement expended in funds £ £ (228,072) 6,717 (228,072) 6,717

continued...

Page 11

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 12

Lupset Jubilee Hall Community Centre LTD

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Detailed Statement of Financial Activities for the Year Ended 31 March 2022
	31.3.22	31.3.21
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Buffets and kitchen income	68,691	65,674
Hire of hall	31,636	9,158
	100,327	74,832
Investment income
Interest receivable - trading	65	52
Charitable activities
Grants received from the government and other
public bo dies	11,239	48,274
Total incoming resources	111,631	123,158
EXPENDITURE
Depreciation
Bad debts	270	-
Fixtures and fittings	7,071	7,211
	7,341	7,211
Building
Property repairs	4,224	6,514
Other
Hire of plant and machinery	22	26
Resources expended
Expenses 1
Wages	63,255	54,056
Rent	50	50
Rates and water	989	921
Insurance	753	800
Light and heat	8,006	6,171
Telephone	712	606
Postage and stationery	327	253
Advertising	140	175
Cleaning	2,065	2,683
Travelling	927	677
	77,224	66,392
Expenses 2
Bank charges	685	461
Training costs	360	730
	1,045	1,191

This page does not form part of the statutory financial statements

Page 13

Lupset Jubilee Hall Community Centre LTD

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Detailed Statement of Financial Activities for the Year Ended 31 March 2022
	31.3.22	31.3.21
	£	£
Expenses 2
Expenses 3
Motor expenses	4,674	7,273
Expenses 4
Kitchen expenses	22,807	19,878
Expenses 5
Accountancy	195	380
Legal fees	469	482
Subscriptions	258	258
Computer expenses	138	70
	1,060	1,190
Total resources expended	118,397	109,675
Net (expenditure)/income	(6,766)	13,483

This page does not form part of the statutory financial statements

Page 14