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2025-03-31-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 2025

for

Lupset Jubilee Hall Community Centre Ltd

Lupset Jubilee Hall Community Centre Ltd

Contents of the Financial Statements For the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

Lupset Jubilee Hall Community Centre Ltd

Report of the Trustees

For the Year Ended 31 March 2025

The trustees present their report together with the financial statements of Lupset Jubilee Hall Community Centre Ltd for the year ended 31 March 2025. The report has been prepared in accordance with the Charities Act 2011, Charities SORP (FRS 102) and FRS 102.

OBJECTIVES AND AIMS

Our meals-on-wheels service continued to grow. We delivered 13, 550 meals to local people plus 505 meals to a local luncheon club. Buffets, parties and room rent improved as well. The year was not without it's challenges. We had two members of staff on long term sick leave, and in February 2025, our long-standing manager, Sandra Lowe retired.

Sandra's contribution to Jubilee Hall was immense. The meals grew from one van and 15 dinners a day to two vans and a daily average of 54 dinners a day. She brought our kitchen up to a five-star Food Standards Agency rating and she also brought in Bright Sparks Nursery, two troupes of majorettes, the Theatre Royal for pantomime rehearsals, and hosted children's and adult parties. We wish her a well-deserved, long and happy retirement.

We have recruited one more volunteer to start at the beginning of the next financial year. We were unsuccessful in our quest for more committee members and we still need to make better use of social media.

The objectives for the forthcoming year are:

  1. Restructure our staffing model

  2. Make more use of social media

  3. To continue our quest for sustainable funding

  4. Recruit more volunteers and committee members

GOVERNING DOCUMENT

Lupset Jubilee Hall Community Centre Ltd is a charitable company limited by guarantee governed by its trust deed. Trustees are appointed in accordance with the governing document.

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 Carol Wade

Page 1

Lupset Jubilee Hall Community Centre Ltd

Report of the Trustees For the Year Ended 31 March 2025

REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary Hilary Mitchell

Solicitors

Switalskis 19 Cheapside Wakefield WF1 2SD

Approved by order of the board of trustees on 19 November 2025 and signed on its behalf by:

Mrs Hilary Gail Mitchell - Trustee

Page 2

Lupset Jubilee Hall Community Centre Ltd

Statement of Financial Activities

For the Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants
Investment income
2
Total
EXPENDITURE ON
Charitable activities
Governance costs
Raising funds
3
Total
NET INCOME / EXPENDITURE
4
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
31.03.25
31.03.24
Unrestricted
Fund
Total Funds
153,620
146,286
21,475
6,168
95
126
175,190
152,580
171,505
153,483
381
193
7,849
4,740
179,735
158,416
4,545
-
5,836
-
15,218
21,054
10,673
15,218

The notes form part of these financial statements Page 3

Lupset Jubilee Hall Community Centre Ltd

Balance Sheet
For the Year Ended 31 March 2025
Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one year
11
NET ASSETS
FUNDS
12
Unrestricted funds
TOTAL FUNDS
31.03.25
31.03.24
Unrestricted
Fund
Total Funds
26,995
16,836
6,409
9,354
3,058
20,807
9,467
30,161
23,622
-
10,617
-
14,155
-
19,544
12,840
36,380
2,167
-
21,162
-
10,673
15,218
10,673
15,218
15,218
20,926

For the year ending 31 March 2025 the charity was entitles to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect of accounting records and the preparation of accounts.

These accounts 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 19 November 2025 and were signed on its behalf by:

Mrs Hilary Gail Mitchell - Trustee

The notes form part of these financial statements Page 4

continued...

Lupset Jubilee Hall Community Centre Ltd

Notes to the Financial Statements

For the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 (FRS 102), the Charities SORP (FRS 102), the Companies Act 2006 and applicable UK accounting standards. The charity is a public benefit entity as defined by FRS 102.

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.

2. INVESTMENT INCOME

31.03.25 31.03.24 Interest receivable 95 126

Page 5

continued...

Lupset Jubilee Hall Community Centre Ltd

Notes to the Financial Statements - continued For the Year Ended 31 March 2025

3. RAISING FUNDS

3. RAISING FUNDS
Building
Property repairs
4. NET INCOME / EXPENDITURE
Net income / expenditure is stated after charging / crediting:
Depreciation - owned assets
Hire of plant and machinery
Rent
31.03.25
31.03.24
7,849
4,740
31.03.25
31.03.24
11872
7917
1006
225
50
50

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6. STAFF COSTS

The average monthly number of employees during the year was as follows: The average monthly number of employees during the year was as follows:
31.03.25 31.03.24
Employees during the year 5 5
Volunteers 4 3

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

Page 6

continued...

Lupset Jubilee Hall Community Centre Ltd

Notes to the Financial Statements - continued For the Year Ended 31 March 2025

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Charitable activities
Grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Governance costs
Raising funds
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8. FIXED ASSETS
Audio-visual
equipment and
computers
£
Fixtures and
fittings
£
COST
At 1 April 2024
1
57,406
Additions
-
22,633
Disposals
-
756
-
At 31 March 2025
1
79,283
DEPRECIATION
At 1 April 2024
-
40,571
Charge for Year
-
11,872
Disposals
-
154
-
At 31 March 2025
-
52,289
NET BOOK VALUE
At 31 March 2025
1
26,994
At 31 March 2024
1
16,835
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Governance costs
Raising funds
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8. FIXED ASSETS
Audio-visual
equipment and
computers
£
Fixtures and
fittings
£
COST
At 1 April 2024
1
57,406
Additions
-
22,633
Disposals
-
756
-
At 31 March 2025
1
79,283
DEPRECIATION
At 1 April 2024
-
40,571
Charge for Year
-
11,872
Disposals
-
154
-
At 31 March 2025
-
52,289
NET BOOK VALUE
At 31 March 2025
1
26,994
At 31 March 2024
1
16,835
Unrestricted
Funds
146,286
6,168
126
152,580
153,483
193
4,740
158,416
5,836
-
21,054
15,218
Totals
£
57,407
22,633
756
-
1
79,283
79,284
-
40,571
-
11,872
-
154
-
40,571
11,872
154
-
-
52,289
52,289
1
26,994
26,995
1
16,835
16,836

continued...

Page 7

Lupset Jubilee Hall Community Centre Ltd

Notes to the Financial Statements - continued For the Year Ended 31 March 2025

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.25 31.03.24
Trade debtors 4,204 6,957
Prepayments 2,204 2,398
6,408 9,355
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.25 31.03.24
Trade creditors 17,782 7,692
Social security and other taxes 3,945 1,249
Pensions 394 357
Accrued expenses 1,501 1,319
23,622 10,617
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.03.25 31.03.24
Accruals and deferred income 2,168 21,162
2,168 21,162
12. MOVEMENT IN FUNDS
At 01.04.24 Net movement in
funds
At 31.03.25
£ £ £
Unrestricted funds
General fund 15,218 - 4,545
10,673
TOTAL FUNDS 15218 -4545 10673
Net movement in funds, included in the above are as follows:
Incoming resources Resources
expended
Movement in
funds
Unrestricted funds
General fund 175,190 - 179,735
- 4,545
TOTAL FUNDS 175,190 - 179,735
- 4,545

continued...

Page 8

Lupset Jubilee Hall Community Centre Ltd

Notes to the Financial Statements - continued For the Year Ended 31 March 2025

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Comparatives for movement in funds
At 01.04.23 Net movement
in funds
At 31.03.24
Unrestricted funds
General fund 21,054 - 5,836
15,218
TOTAL FUNDS 21,054 - 5,836
15,218
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 152,580 - 158,416
- 5,836
TOTAL FUNDS 152,580 - 158,416
- 5,836

13. RELATED PARTY DISCLOSURES

There were no related party disclosures for the year ended 31 March 2025.

Page 9

Lupset Jubilee Hall Community Centre Ltd

Detailed Statement of Financial Activities
For the Year Ended 31 March 2025
INCOME AND ENDOWMENTS
Charitable activities
Buffets and kitchen income
Hire of hall
Investment income
Interest receivable
Grants
Grants
Total incoming resources
EXPENDITURE
Accountancy fees
Advertising and PR
Bank charges
Cleaning
Computer expenses
Depreciation
Employers NI
Hire of plant and machinery
Insurance
Kitchen expenses
Legal fees
Light and heat
Motor expenses
Profit / loss on disposal of plant and machinery
Pensions
Postage and stationery
Property repairs
Rates
Rent
Staff training and welfare
Subscriptions
Telephone and internet
Wages and salaries
Total resources expended
NET INCOMING / OUTGOING RESOURCES
31.03.25
31.03.24
105,097
102,944
48,523
43,342
153,620
146,286
95
126
21,475
6,168
175,190
152,580
381
193
308
292
900
938
1,690
1,885
415
73
11,872
7,915
1,617
74
1,006
225
685
854
38,414
37,866
745
688
9,258
8,335
5,734
4,534
602
-
1,667
1,455
421
241
7,849
4,740
1,582
1,426
50
50
58
57
265
258
686
648
93,530
85,669
179,735
158,416
4,545
-
5,836
-

This page does not form part of the statutory financial statements Page 10