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2023-03-31-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 2023

for

Lupset Jubilee Hall Community Centre LTD

Lupset Jubilee Hall Community Centre LTD

Contents of the Financial Statements
for the Year Ended 31 March 2023
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 2023

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 2023. 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

This was another challenging year with our objectives only partially met again. Income for the meals-on-wheels service increased from September this year, due to a previous provider exiting the service. We delivered 9,990 meals, plus 750 meals to a luncheon club held at Ossett Community Centre. The impact of the 10% increase in the minimum wage has had an impact on our cash flow position. Snack bar sales were slightly down as was room rental. Parties and events improved and buffets improved considerably. We failed to recruit more volunteers or committee members, or update the website.

The objectives for the forthcoming year are:

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

  2. Recruit more volunteers and committee members

  3. Find a sustainable form of revenue funding to enable us to continue delivering the meals on wheels service.

  4. Find capital funding to purchase more kitchen equipment

Committee members

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

Volunteers Ben Defries Keith Lowe

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 2023

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary

Solicitors

Switalskis 19 Cheapside Wakefield WF1 2SD

Approved by order of the board of trustees on 14 December 2023 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 2023.

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 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 111,807 100,327
Charitable activities
Grants 19,169 11,239
Investment income 2 85 65
Total 131,061 111,631
EXPENDITURE ON
Raising funds 3 14,497 11,565
Other 120,019 106,832
Total 134,516 118,397
NET INCOME/(EXPENDITURE) (3,455) (6,766)
RECONCILIATION OF FUNDS
Total funds brought forward 24,379 31,145
TOTAL FUNDS CARRIED FORWARD 20,924 24,379

The notes form part of these financial statements

Page 4

Lupset Jubilee Hall Community Centre LTD

Balance Sheet 31 March 2023

31.3.23 31.3.22
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 8 12,927 15,168
CURRENT ASSETS
Debtors 9 9,260 6,886
Cash at bank and in hand 3,513 10,503
12,773 17,389
CREDITORS
Amounts falling due within one year 10 (3,114) (2,380)
NET CURRENT ASSETS 9,659 15,009
TOTAL ASSETS LESS CURRENT LIABILITIES 22,586 30,177
CREDITORS
Amounts falling due after more than one year 11 (1,660) (5,798)
NET ASSETS 20,926 24,379
FUNDS 12
Unrestricted funds 20,926 24,379
TOTAL FUNDS 20,926 24,379

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 2023

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 14 December 2023 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 2023

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.

continued...

Page 7

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

2. INVESTMENT INCOME

3.

INVESTMENT INCOME
31.3.23 31.3.22
£ £
Interest receivable - trading 86 65
RAISING FUNDS
Building
31.3.23 31.3.22
£ £
Property repairs 6,887 4,224

RAISING FUNDS Building

4. NET INCOME/(EXPENDITURE)

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

31.3.23 31.3.22
£ £
Depreciation - owned assets 7,611 7,070
Hire of plant and machinery 130 22
Other operating leases 50 50

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

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 5 4
Volunteers 2 4
7 8

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

continued...

Page 8

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements-continued Notes to the Financial Statements-continued
for the Year Ended 31 March 2023
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 100,327
Charitable activities
Grants 11,239
Investment income 65
Total 111,631
EXPENDITURE ON
Raising funds 11,565
Charitable activities
106,832
Other
Total 118,397
NET INCOME (6,766)
RECONCILIATION OF FUNDS
Total funds brought forward 3,145
TOTAL FUNDS CARRIED FORWARD 24,379

continued...

Page 9

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

8. TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETS
Audio-visual
equipment Fixtures
and and
computers fittings Totals
£ £ £
COST & ADDITIONS
At 1 April 2022 1 40,208 40,209
At 31 March 2023 1 45,575 45,576
DEPRECIATION
At 1 April 2022 - 25,041 25,041
At 31 March 2023 - 32,652 32,652
NET BOOK VALUE
At 31 March 2023 1 12,926 12,927
At 31 March 2022 1 15,167 15,168
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade debtors 6,913 4,455
Prepayments 2,347 2,431
9,260 6,886
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade creditors 497 364
Social security and other taxes 434 359
Pensions 286 199
Attachment of earnings order 136 69
Accrued expenses 1,760 1,189
3,114 2,380

continued...

Page 10

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Accruals and deferred income
12.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 31.3.23
31.3.22
£
£
1,660
5,798
Net
movement
At
At 1.4.22
in funds
31.3.23
£
£
£
24,379
(3,455)
2,0924
24,379
(3,455)
2,0924
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
131,061
134,516
3455
131,061
134,516
3455
Net
movement
At
At 1.4.21
in funds
31.3.22
£
£
£
31,145
(6,766)
24,379
31,145
(6,766)
24,379

Incoming
Resources
Movement
resources
expended
in funds
£
£
£
111,631
(118,397)
(6,766)
111,631
(118,397)
(6,766)

continued...

Page 11

Lupset Jubilee Hall Community Centre LTD

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

12. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.4.21 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 31,142 (10,211) 20,931
TOTAL FUNDS 31,142 (10,211) 20,931

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
£
242,692
242,692		 Resources
Movement
expended
in funds
£
£
252,913
(10,221)
252,913
(10,221)

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 12

Lupset Jubilee Hall Community Centre LTD

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Buffets and kitchen income 76,457 68,691
Hire of hall 35,350 31,636
111,807 100,327
Investment income
Interest receivable - trading 86 65
Charitable activities
Grants received from the government and other
public bo dies 19,169 11,239
Total incoming resources 131,061 111,631
EXPENDITURE
Depreciation
Bad debts - 270
Fixtures and fittings 7,611 7,071
7,611 7,341
Building
Property repairs 6,887 4,224
Other
Hire of plant and machinery 130 22
Resources expended
Expenses 1
Wages & Pensions 72,815 63,255
Rent 50 50
Rates and water 1,256 989
Insurance 794 753
Light and heat 7,739 8,006
Telephone 685 712
Postage and stationery 266 327
Advertising 240 140
Cleaning 735 2,065
Travelling - 927
84,580 77,224

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 2023

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
£ £
Expenses 1
Expenses 2
Bank charges 735 685
Training costs 224 360
959 1,045
Expenses 3
Motor expenses 5,618 4,674
Expenses 4
Kitchen expenses 27,595 22,807
Expenses 5
Accountancy 193 195
Legal fees 615 469
Subscriptions 258 258
Computer expenses 72 138
1,138 1,060
Total resources expended 134,516 118,397
Net (expenditure)/income (3455) (6,766)

This page does not form part of the statutory financial statements

Page 14