# **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 2024 

## for 

Lupset Jubilee Hall Community Centre Ltd 



Lupset Jubilee Hall Community Centre Ltd 

## Contents of the Financial Statements For the Year Ended 31 March 2024 

||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 11|
|Detailed Statement of Financial Activities|12|





Lupset Jubilee Hall Community Centre Ltd 

## Report of the Trustees 

For the Year Ended 31 March 2024 

The trustees who are also directors of the charity for the purposes of Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024.  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 AIMS** 

We had our best year ever for meals-on-wheels, delivering 12,992 meals to local people plus 590 meals to a local luncheon club. Buffets, parties and room rent improved as well. 

We fulfilled two of our objectives - we recruited another volunteer and we were successful in getting a Local Capital Fund grant for more equipment. The increasing costs of food, fuel and wages is becoming more of a challenge. In March 2024, we received a Community Cost of Living Grant to help towards the cost of wages in the next financial year. 

The objectives for the forthcoming year are: 

1.  Make more use of social media 

2.  Recruit more volunteers and committee members 

3.  Find a source of sustainable funding 

## **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 Jubilee Hall Community Centre Wakefield West Yorkshire WF2 8NS 

## **Trustees** 

Hilary Mitchell Carol Travers Carole Wade 

Page 1 



Lupset Jubilee Hall Community Centre Ltd 

## Report of the Trustees 

For the Year Ended 31 March 2024 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Company Secretary** Hilary Mitchell 

## **Solicitors** 

Switalskis 19 Cheapside Wakefield WF1 2SD 

Approved by order of the board of trustees on 6 December 2024 and signed on its behalf by: 

Mrs Hilary Gail Mitchell - Trustee 

Page 2 



Lupset Jubilee Hall Community Centre Ltd 

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

## **Independent examiner's report to the trustee 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 2024. 

## **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. 

Name: …...................................................... 

Date: …........................................................ 

Page 3 



Lupset Jubilee Hall Community Centre Ltd 

## Statement of Financial Activities 

## For the Year Ended 31 March 2024 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>Grants<br>Investment income<br>2<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>3<br>Charitable activities<br>**Total**<br>**NET INCOME / EXPENDITURE**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**|31.03.24<br>31.03.23<br>Unrestricted<br>Fund<br>Total Funds<br>£<br>£<br>146,286<br>111,807<br>6,168<br>19,169<br>126<br>86|
|---|---|
||152,580<br>131,062|
||12,932<br>14,678<br>145,484<br>119,838|
||158,416<br>134,516|
||5,836<br>-<br>3,454<br>-<br>21,054<br>24,380|
||15,218<br>20,926|



The notes form part of these financial statements Page 4 



Lupset Jubilee Hall Community Centre Ltd 

## Balance Sheet 

|For the Year Ended 31 March 2024<br>Notes<br>**FIXED ASSETS**<br>Tangible assets<br>8<br>**CURRENT ASSETS**<br>Debtors<br>9<br>Cash at bank and in hand<br>**CREDITORS**<br>Amounts falling due within one year<br>10<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**CREDITORS**<br>Amounts falling due after more than one year<br>11<br>**NET ASSETS**<br>**FUNDS**<br>12<br>Unrestricted funds<br>**TOTAL FUNDS**|31.03.24<br>31.03.23<br>Unrestricted<br>Fund<br>Total Funds<br>£<br>£<br>16,836<br>12,927<br>9,355<br>9,260<br>20,807<br>3,513|
|---|---|
||30,162<br>12,773<br>10,617<br>-<br>3,113<br>-|
||19,545<br>9,660|
||36,381<br>22,587<br>21,162<br>-<br>1,660<br>-|
||15,219<br>20,927|
||15,218<br>20,926|
||15,218<br>20,926|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. 

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 Page 5 

continued... 



Lupset Jubilee Hall Community Centre Ltd 

Balance Sheet - continued For the Year Ended 31 March 2024 

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 6 December 2024 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 accounts 

For the Year Ended 31 March 2024 

## **1.  ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, 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 Charities Act 2011. 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** 

The interest element of these obligations is charged to the Statement of Financial Activities over the relevant period. The capital element of the future payments is treated as a liability. 

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 Accounts - continued For the Year Ended 31 March 2024 

## **2. INVESTMENT INCOME** 

|Interest receivable<br>**3. RAISING FUNDS**<br>**Building**<br>Property repairs<br>**4. NET INCOME / EXPENDITURE**<br>Net income / expenditure is stated after charging / crediting:<br>Depreciation - owned assets<br>Hire of plant and machinery<br>Rent|31.03.24<br>31.03.23<br>£<br>£<br>126<br>86|
|---|---|
||31.03.24<br>31.03.23<br>£<br>£<br>4,740<br>6,887|
||31.03.24<br>31.03.23<br>£<br>£<br>7917<br>7611<br>225<br>130<br>50<br>50|



## **5.  TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. 

## **6. STAFF COSTS** 

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

||31.03.24|31.03.23|
|---|---|---|
|Employees during the year|5|5|
|Volunteers|3|2|



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

continued... 

Page 8 



Lupset Jubilee Hall Community Centre Ltd 

Notes to the Financial Statements - continued For the Year Ended 31 March 2024 

## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>Grants<br>Investment income<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>Charitable activities<br>**Total**<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**<br>**8. FIXED ASSETS**<br>Audio-visual<br>equipment and<br>computers<br>£<br>Fixtures and<br>fittings<br>£<br>**COST**<br>At 1 April 2023<br>1<br>45,578<br>Additions<br>-<br>11,828<br>Disposals<br>-<br>-<br>At 31 March 2024<br>1<br>57,406<br>**DEPRECIATION**<br>At 1 April 2023<br>-<br>32,652<br>Charge for Year<br>-<br>7,919<br>Disposals<br>-<br>-<br>At 31 March 2024<br>-<br>40,571<br>**NET BOOK VALUE**<br>At 31 March 2024<br>1<br>16,835<br>At 31 March 2023<br>1<br>12,926|**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>Grants<br>Investment income<br>**Total**<br>**EXPENDITURE ON**<br>Raising funds<br>Charitable activities<br>**Total**<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**TOTAL FUNDS CARRIED FORWARD**<br>**8. FIXED ASSETS**<br>Audio-visual<br>equipment and<br>computers<br>£<br>Fixtures and<br>fittings<br>£<br>**COST**<br>At 1 April 2023<br>1<br>45,578<br>Additions<br>-<br>11,828<br>Disposals<br>-<br>-<br>At 31 March 2024<br>1<br>57,406<br>**DEPRECIATION**<br>At 1 April 2023<br>-<br>32,652<br>Charge for Year<br>-<br>7,919<br>Disposals<br>-<br>-<br>At 31 March 2024<br>-<br>40,571<br>**NET BOOK VALUE**<br>At 31 March 2024<br>1<br>16,835<br>At 31 March 2023<br>1<br>12,926|Unrestricted<br>Funds<br>£<br>111,807<br>19,169<br>86|
|---|---|---|
|||131,062|
|||14,678<br>119,838|
|||134,516|
|||3,454<br>-<br>24,380|
|||20,926|
|||Totals<br>£<br>45,579<br>11,828<br>-|
||1<br>57,406|57,407|
||-<br>32,652<br>-<br>7,919<br>-<br>-|32,652<br>7,919<br>-|
||-<br>40,571|40,571|
||1<br>16,835|16,836|
||1<br>12,926|12,927|



continued... 

Page 9 



Lupset Jubilee Hall Community Centre Ltd 

Notes to the Financial Statements - continued For the Year Ended 31 March 2024 

## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade debtors<br>Prepayments<br>**10. CREDITORS: AMOUNTS FALLING DUE WITHIN**|31.03.24<br>31.03.23<br>£<br>£<br>6,957<br>6,913<br>2,398<br>2,347|
|---|---|
||9,355<br>9,260|
||**ONE YEAR**<br>31.03.24<br>31.03.23<br>£<br>£<br>7,692<br>497<br>1,249<br>434<br>357<br>286<br>-<br>136<br>1,319<br>1,760|
|Trade creditors<br>Social security and other taxes<br>Pensions<br>Attachment of earnings order<br>Accrued expenses||
||10,617<br>3,113|



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

|Accruals and deferred income|31.03.24<br>31.03.23<br>£<br>£<br>21,162<br>1,660|
|---|---|
||21,162<br>1,660|



## **12. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|At 01.04.23<br>Net movement in<br>funds<br>At 31.03.24<br>£<br>£<br>£<br>21054<br>5,836<br>-<br>15,218|
|---|---|
||21054<br>-5836<br>15218|



Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming resources<br>Resources<br>expended<br>Movement in<br>funds<br>£<br>£<br>£<br>152581<br>158,416<br>-<br>5,835<br>-|
|---|---|
||152581<br>-158416<br>-5835|



continued... 

Page 10 



Lupset Jubilee Hall Community Centre Ltd 

Notes to the Financial Statements - continued For the Year Ended 31 March 2024 

## **12. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|At 01.04.22<br>Net movement<br>in funds<br>At 31.03.23<br>£<br>£<br>£<br>24,380<br>3,445<br>-<br>20,926|
|---|---|
||24,380<br>3,445<br>-<br>20,926|



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

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>Resources<br>expended<br>Movement in<br>funds<br>£<br>£<br>£<br>131,061<br>134,516<br>-<br>3,455<br>-|
|---|---|
||131,061<br>134,516<br>-<br>3,455<br>-|



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

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|At 01.04.22<br>Net movement<br>in funds<br>At 31.03.24<br>£<br>£<br>£<br>24,380<br>9,162<br>-<br>15,218|
|---|---|
||24,380<br>9,162<br>-<br>15,218|



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

|**Unrestricted funds**<br>General fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>Resources<br>expended<br>Movement in<br>funds<br>£<br>£<br>£<br>283,642<br>292,932<br>-<br>9,162<br>-|
|---|---|
||283,642<br>292,932<br>-<br>9,162<br>-|



## **13.  RELATED PARTY DISCLOSURES** 

There were no related party disclosures for the year ended 31 March 2024. 

Page 11 



Lupset Jubilee Hall Community Centre Ltd 

|Detailed Statement of Financial Activities<br>For the Year Ended 31 March 2024<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Buffets and kitchen income<br>Hire of hall<br>**Investment income**<br>Interest receivable<br>**Charitable activities**<br>Grants<br>**Total incoming resources**<br>**EXPENDITURE**<br>Accountancy fees<br>Advertising and PR<br>Bank charges<br>Cleaning<br>Computer expenses<br>Depreciation<br>Employers NI<br>Hire of plant and machinery<br>Insurance<br>Kitchen expenses<br>Legal fees<br>Light and heat<br>Motor expenses<br>Pensions<br>Postage and stationery<br>Property repairs<br>Rates<br>Rent<br>Staff training and welfare<br>Subscriptions<br>Telephone and internet<br>Wages and salaries<br>**Total resources expended**<br>**NET INCOMING / OUTGOING RESOURCES**|31.03.24<br>31.03.23<br>£<br>£<br>102,944<br>76,457<br>43,342<br>35,350|
|---|---|
||146,286<br>111,807<br>126<br>86<br>6,168<br>19,169|
||152,580<br>131,062|
||193<br>193<br>292<br>240<br>938<br>735<br>1,885<br>735<br>72<br>72<br>7,917<br>7,611<br>74<br>-<br>225<br>130<br>854<br>794<br>37,866<br>27,595<br>688<br>615<br>8,335<br>7,739<br>4,534<br>5,618<br>1,455<br>1,076<br>241<br>266<br>4,740<br>6,887<br>1,426<br>1,256<br>50<br>50<br>58<br>224<br>258<br>258<br>648<br>685<br>85,669<br>71,739|
||158,418<br>134,518|
|||
||5,838<br>-<br>3,456<br>-|



This page does not form part of the statutory financial statements Page 12