**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 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: 1. Increase income from our meals-on-wheels service 2. Update the website and make more use of social media 3. Increase income from buffets, parties and events 4. Recruit more committee members and volunteers 5. 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: 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. 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