## **ACTION POINT COMMUNITY SUPPORT SERVICES** ## **UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2024** **ACTION POINT COMMUNITY SUPPORT SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **DIRECTORS** The Centre is controlled by a management board. ## **REGISTERED OFFICE** Temple Row Centre Keighley ## **COMPANY REGISTERED NUMBER** 4153147 ## **BANKERS** Barclays Bank plc ## **ACCOUNTANTS** Sunderland Driver Hillworth House Oakworth Road Keighley page 1 **ACTION POINT COMMUNITY SUPPORT SERVICES FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **CONTENTS** |Pages|| |---|---| |3|Directors' Report| |4|Accountants' Report| |5|Profit and Loss Account| |6|Balance Sheet| |7-9|Notes to the Financial Statements| The following do not form part of the statutory financial statements: 10 Trading and Profit and Loss Account 11 Profit and Loss Account Summaries page 2 **ACTION POINT COMMUNITY SUPPORT SERVICES DIRECTORS' REPORT FOR THE YEAR ENDED 31 MARCH 2024** The directors present their report and the financial statements of the company for the year ended 31 March 2024. ## **PRINCIPAL ACTIVITIES** The principal activities of the company continued to be the provision of services to individuals and voluntary organisations from Keighley and surrounding areas. ## **DIRECTORS** The Centre is controlled by a management board. ## **SMALL COMPANY EXEMPTIONS** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. This report was approved by the board on 12 November 2024 and signed on their behalf. 1 page 3 ## **ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ACTION POINT COMMUNITY SUPPORT SERVICES FOR THE YEAR ENDED 31 MARCH 2024** In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Action Point Community Support Services for the year ended 31 March 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us. We have not been instructed to carry out an audit or a review of the accounts of Action Point Community Support Services. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. Sunderland Driver Hillworth House Oakworth Road Keighley 12 November 2024 page 4 **ACTION POINT COMMUNITY SUPPORT SERVICES PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024** ||**Note**||**2024**||**_2023_**| |---|---|---|---|---|---| ||||**£**||**_£_**| |**TURNOVER**|2||213,770||_210,179_| |**GROSS PROFIT**|||213,770||_210,179_| |Net operating expenses|3||209,891||_217,137_| |**OPERATING PROFIT/(LOSS)**|4||3,879||_(6,958)_| |**PROFIT/(LOSS) ON ORDINARY ACTIVITIES**|**BEFORE**||||| |**TAXATION**|||3,879||_(6,958)_| |Tax on ordinary activities|5||-||_-_| |**PROFIT/(LOSS) FOR THE FINANCIAL YEAR**||£|3,879|_£_|_(6,958)_| The notes on pages 7-9 form part of these financial statements page 5 Company registered number: 4153147 **BALANCE SHEET AT 31 MARCH 2024** ## **ACTION POINT COMMUNITY SUPPORT SERVICES** |**Note**
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
**NET CURRENT ASSETS**
**NET ASSETS**
**CAPITAL AND RESERVES**
Profit and loss account
7
**SHAREHOLDERS FUNDS**|**2024**
**_2023_**
**£**
**£**
**_£_**
6,615
_8,820_
176,649
_170,565_
176,649
_170,565_
-
_-_
176,649
_170,565_
183,264
£
_179,385_
_£_
183,264
_179,385_
183,264
£
_179,385_
_£_|**_2023_**
**_£_**
_8,820_| |---|---|---| |||_170,565_| |||_170,565_
_-_| |||_170,565_| In approving these financial statements as directors of the company we hereby confirm the following: For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. ## Directors' responsibilities: 1) The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with section 476 of the Companies Act 2006. 2) the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime. ## **The accounts were approved by the board of directors on 12 November 2024** R Thompson, Director The notes on pages 7-9 form part of these financial statements page 6 **ACTION POINT COMMUNITY SUPPORT SERVICES NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024** ## **1. ACCOUNTING POLICIES** ## **1a. Basis of accounting** The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015). ## **1b. Tangible fixed assets** Fixed assets are shown at historical cost. Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. Vehicles Reducing balance 25% ## **1c. Taxation** Corporation tax payable is provided on taxable profits at the current rate. ## **1d. Turnover** Turnover comprises the value of sales (excluding VAT and similar taxes and trade discounts) of goods and services in the normal course of business. ## **2. TURNOVER** Turnover and profit on ordinary activities before taxation are attributable to the provision of volunteering facilities. ## **3. NET OPERATING EXPENSES** |||**2024**||**_2023_**| |---|---|---|---|---| |||**£**||**_£_**| |Net operating expenses:||||| |Administrative expenses||313,399||_320,207_| |Depreciation||2,205||_6,500_| ||£|315,604|_£_|_326,707_| page 7 **ACTION POINT COMMUNITY SUPPORT SERVICES NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **4. OPERATING LOSS** |**OPERATING LOSS**||| |---|---|---| ||**2024**|**_2023_**| ||**£**|**_£_**| |Profit on ordinary activities is stated||| |after charging:||| |Depreciation and amortisation||| |Tangible assets: owned|2,205|_2,940_| |Loss on disposal of tangible assets|-|_3,560_| ## **5. TAX ON PROFIT/(LOSS) ON ORDINARY ACTIVITIES** There is no taxation liability on the result on ordinary activities. ## **6. TANGIBLE FIXED ASSETS** |||**Motor**||| |---|---|---|---|---| |||**Vehicle**||**Total**| |||**£**||**£**| |**Cost**||||| |At 1 April 2023||11,760||11,760| |At 31 March 2024||11,760||11,760| |**Depreciation**||||| |At 1 April 2023||2,940||2,940| |For the year||2,205||2,205| |At 31 March 2024||5,145||5,145| |**Net Book Amounts**||||| |At 31 March 2024|£|6,615|£|6,615| |At 31 March 2023|£|8,820|£|8,820| page 8 ## **ACTION POINT COMMUNITY SUPPORT SERVICES NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024** ## **7. RECONCILIATION OF RESERVES** |**RECONCILIATION OF RESERVES**||| |---|---|---| |||**Profit**| |||**& loss**| |||**account**| |||**£**| |At 1 April 2023||179,385| |Profit for the year||3,879| |At 31 March 2024|£|183,264| The amount of restricted reserves included in the total above is £54,411 (2023 £40,062). Of the restricted reserves £21,116 (2023 £19,775) relates to Lottery funding. page 9 ## **ACTION POINT COMMUNITY SUPPORT SERVICES TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024** |**Grants received**
Other income
Less:
Administrative expenses
Depreciation and amortisation
Net profit/(loss) for the year before taxation
Net profit/(loss) for the year after taxation
Retained profits brought forward
Retained profits carried forward|**2024**
**£**
**£**
213,770
105,713
319,483
313,399
2,205
315,604
3,879
3,879
179,385
183,264
£|**_2023_**
**_£_**
**_£_**
_210,179_
_109,570_
_319,749_
_320,207_
_6,500_
_326,707_
_(6,958)_
_(6,958)_
_186,343_
_179,385_
_£_| |---|---|---| This page does not form part of the Company's Statutory Financial Statements and is prepared for the information of the Directors only. page 10 ## **ACTION POINT COMMUNITY SUPPORT SERVICES PROFIT AND LOSS ACCOUNT SUMMARIES FOR THE YEAR ENDED 31 MARCH 2024** |||**2024**||**_2023_**| |---|---|---|---|---| |||**£**||**_£_**| |**Other income**||||| |Earned income||73,270||_83,930_| |Sundry income||3,082||_2,407_| |Surplus on shop||29,361||_23,233_| ||£|105,713|_£_|_109,570_| |**Administrative expenses:**||||| |Premises costs||44,764||_45,168_| |Salaries and nic||220,888||_220,061_| |Equipment & materials||1,621||_2,214_| |Motor and travel||8,583||_4,180_| |Stationery & office supplies||11,674||_10,325_| |Project costs||25,869||_23,500_| |Fundraising costs||-||_14,759_| ||£|313,399|_£_|_320,207_| |**Depreciation and amortisation:**||||| |Depreciation of vehicles||2,205||_2,940_| |Loss on vehicles disposal||-||_3,560_| ||£|2,205|_£_|_6,500_| This page does not form part of the Company's Statutory Financial Statements and is prepared for the information of the Directors only. page 11