## All Saints Landmark Centre
Charity number 1093667
A company limited by guarantee number 04291829
Annual Report and Financial Statements
for the year ended 31 December 2020
## All Saints Landmark Centre
Annual Report and Financial Statements for the year ended 31 December 2020
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 12|
**Prepared by West Yorkshire Community Accounting Service**
1
## All Saints Landmark Centre
## Trustees' report for the year ended 31 December 2020
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Name Position Dates** Revd S Treasure Chair Mrs J Firth PCC representative Mrs A Barr Secretary, PCC representative Mr R Marks Treasurer Mrs M Rouse Vice Chair, Volunteers representative Mr B Mussanzi Wa Mussangu Individual Mrs T Awe-Cunningham Individual Resigned 30 September 2020 Mrs E Redmond PCC representative Mrs M Blackwell PCC representative Miss J Williams Individual **Company secretary** Mrs A Barr **Charity number** 1093667 Registered in England and Wales **Company number** 04291829 Registered in England and Wales **Registered and principal address Bankers** St Oswald's Vicarage Yorkshire Bank CCLA Investment Mgt Ltd Christopher Street 14 Broadway Senator House Bradford Bradford 85 Queen Victoria Street BD5 9DH BD1 1EZ London EC4V 4ET
## **Independent examiner**
Rhys North ACA
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 21 September 2001. It is governed by a memorandum and articles of association, as amended 3 June 2003. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2020
## **Objectives and activities**
## **The charity's objects**
To promote the benefit of the residents of the Parish of All Saints Horton in the City of Bradford, in particular through the relief of poverty, sickness, disability and old age, the advancement of education and training, providing facilities for recreation and leisure-time occupation, and other purposes beneficial to the community which are charitable in law.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the relief of poverty and the advancement of education.
## **Achievements and performance**
It is clearly an understatement to regard 2020 as anything but a challenging year, more than any other.
However, the Board met twice in person (January and March) and then the country shut down so we were unable to hold the AGM as normal in April. The Board eventually met again in June, August and November and held an AGM on 30 September by Zoom.
It was no different from any other year in that funding for our groups has not been easy to come by and Stephen worked hard and long writing bids, some of which came to fruition. We were able to bring forward the £3,000 from Diocesan Council for Social Aid which helped with IT when funds were dwindling and IT eventually received substantial funding from ESF, which came with stringent requirements that had to be met. Unfortunately, this programme designed to help people obtain employment has been severely disrupted by the virus. We also received smaller amounts from other funders; every little helps.
We enriched our vocabulary by learning words such as ‘furlough’ which did not carry the same meaning as formerly. It had taken on a new meaning in 2020, without which we could not have survived. It was a generous scheme where James and Usmaan were paid by the Government when they were prevented from working by lockdown regulations.
Shine Together Group was kept going throughout by Jo and Aaishah working remotely with the young people initially and later, in summer, they were meeting outside for various activities including boating on the Lake in Lister Park. Jo herself, obtained more funding for this Group, including a significant grant from Skipton Building Society, so they are currently in a reasonable financial position. Jo felt that when they had to resume indoors in the colder weather, the room at Church was not large enough to accommodate social distancing so they now meet at different premises; this deprives the church of Rent income for the time being.
In 2020 all staff have been appraised throughout the year and all Policies reviewed.
The Trustees are ever grateful for the goodwill and support of both paid staff and volunteers who keep the Landmark Centre open as a valuable asset to the participants.
3
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2020
## **Financial review**
The net income for the year was £7,950, including net income of £652 on unrestricted funds and net income of £7,298 on restricted funds, after transfers.
The coronavirus outbreak has had an impact on the delivery of the charity's services. Trustees have taken actions to mitigate any financial impact including furloughing of staff and cessation of rent payments. The need for ongoing funding is a continuing source of uncertainty for both the IT and Shine Together projects with the IT project presenting a more pressing need; as even before the current restrictions it was only funded for 3-4 months. The Shine project has funding going further ahead. IT and Job search is the more expensive of the two enterprises and is more vulnerable to failure to raise funds. We have, however, not identified any material uncertainties that would lead to All Saints Landmark Centre being unable to operate in the next 12 months.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £5,295.
The All Saints Landmark Centre believes that in order to provide security and stability to the organisation and its staff sufficient funds need to be held in reserve for unexpected situations or cash flow difficulties.
It also needs to have enough money to carry out legal obligations in the event of the organisation having to wind up. In particular the organisation must ensure that it would be able to pay salaries, redundancy costs and any obligations under any leases or other contracts.
The All Saints Landmark Centre aims to be in a position where it has 25% of its annual running costs in reserve plus the cost of statutory redundancy payments to staff. The figure will be based on the annual organisational spend. It is recognised that it could take time to reach this level.
We have sufficient money in our Reserves fund to cover the costs of possible redundancy payments totalling £4,603. As stated above our reserves policy is to hold a further amount equivalent to 25% of our annual running costs - based on our 2020 spend this would equate to £5,333. Currently we hold £692 in this respect and it is our aim to increase this although we recognise that, given the majority of our income is restricted, this will be challenging. However we remain committed to managing our resources carefully, particularly to ensuring we retain sufficient reserves to cover any redundancy liabilities, and we are confident that we have sufficient funds for both groups to take us to the end of 2021.
The treasurer, in consultation with the Board, will seek to obtain the highest interest rate as is safely possible.
Reserves will only be used with the agreement of the board and taking regards of this policy.
4
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2020
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees:
Signed: Stephen Treasure (Trustee)
Date: 16 March 2021
5
## All Saints Landmark Centre
## Independent examiner's report to the trustees of All Saints Landmark Centre
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2020, which are set out on pages 7 to 12.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 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.
Signed: Rhys North
Relevant professional qualification or body: ACA
Date: 18 March 2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## All Saints Landmark Centre
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2020
|Notes
2020
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
-
Bank interest
29
Room hire and income generation
-
Other income
-
**Total income**
29
**Expenditure on:**
Salaries and NI
(3)
-
Payroll charges
-
Rent
-
Office costs
135
Telephone, internet and postage
-
Insurance
-
Independent examination
-
Project costs
-
AGM expenses and hospitality
-
**Total expenditure**
135
**Net income / (expenditure)**
(106)
**Transfers between funds**
758
**Net movement in funds**
652
**Fund balances brought forward**
4,643
**Fund balances carried forward**
(4)
5,295|2020
Restricted
funds
£
29,256
-
-
-
29,256
17,210
572
1,904
-
506
185
408
415
-
21,200
8,056
(758)
7,298
12,576
19,874|2020
Total
funds
£
29,256
29
-
-
29,285
17,210
572
1,904
135
506
185
408
415
-
21,335
7,950
-
7,950
17,219
25,169|2019
Total
funds
£
20,579
51
118
565
21,313
14,160
443
6,205
52
490
490
408
59
28
22,335
(1,022)
-
(1,022)
18,241
17,219|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## All Saints Landmark Centre
## Balance sheet
|as at 31 December 2020
2020
Unrestricted
£
**Current assets**
Cash at bank and in hand
(5)
5,295
**Total current assets**
5,295
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(6)
-
**Total current liabilities**
-
**Net current assets / (liabilities)**
5,295
**Total assets less current liabilities**
5,295
**Net assets**
5,295
**Funds**
Unrestricted funds
5,295
Restricted funds
-
**Total funds**
5,295|2020
Restricted
£
20,388
20,388
514
514
19,874
19,874
19,874
-
19,874
19,874|2020
Total
£
25,683
25,683
514
514
25,169
25,169
25,169
5,295
19,874
25,169|2019
Total
£
17,977
17,977
758
758
17,219
17,219
17,219
4,643
12,576
17,219|
|---|---|---|---|
For the year ending 31 December 2020 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) 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 in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on
## Date: 16 March 2021
Signed: Stephen Treasure
(Trustee)
8
## All Saints Landmark Centre
## Notes to the accounts
for the year ended 31 December 2020
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
9
## All Saints Landmark Centre
## Notes to the accounts continued
## for the year ended 31 December 2020
|**2 Grants and donations**
Awards for All - National Lottery Fund
Council for Social Aid
The Scurrah Wainwright Charity
All Churches Trust
Co-op
Groundwork Ltd (European Social Fund)
Marsh Christian Trust
Skipton Building Society
Thomas Wall Trust
HMRC Job Retention Scheme
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2020
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-|2020
Restricted
funds
£
-
3,000
-
3,000
907
5,649
300
1,810
5,000
5,980
3,610
29,256|2020
Total
funds
£
-
3,000
-
3,000
907
5,649
300
1,810
5,000
5,980
3,610
29,256
2020
£
17,027
495
(495)
183
17,210|2019
Total
funds
£
7,309
3,000
4,000
-
-
-
-
-
-
-
6,270
20,579
2019
£
14,054
68
(68)
105
14,160|
|---|---|---|---|---|
The average number employees during the year was 4, being an average of 0.8 full time equivalent (2019: 3.1, 0.7 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
Shine grants and donations
6,944
IT
5,632
IT - European Social Fund
-
HMRC Job Retention Scheme
-
12,576|Incoming
£
6,327
11,300
5,649
5,980
29,256|Outgoing
£
6,065
5,264
3,891
5,980
21,200|2020
£
183
Transfers
£
(279)
(479)
-
-
(758)|2019
£
105
Balance c/f
£
6,927
11,189
1,758
-
19,874|
|---|---|---|---|---|
## **Fund name Purpose of restriction**
Shine grants and donations Funding via grants from the Co-op and Skipton Building Society as well as donations have been provided for youth work with disabled young people. IT Funding via grants from All Churches Trust, Council for Social Aid, Marsh Christian Trust and Thomas Wall Trust have been provided for work with IT. IT European Social Fund Funding via a grant from Groundwork Ltd (European Social Fund) for job search and IT.
HMRC Job Retention Scheme To contribute to staffing costs of furloughed staff
The transfers are concerning 2019 liabilities attributed to unrestricted funds but settled from restricted funds.
10
## All Saints Landmark Centre
## Notes to the accounts continued
## for the year ended 31 December 2020
|**5 Cash at bank and in hand**
Yorkshire Bank
CCLA Investment Management Ltd
**6 Creditors and accruals**
Creditors
Accruals|2020
£
18,828
6,855
25,683
2020
£
106
408
514|2019
£
11,151
6,826
17,977
2019
£
350
408
758|
|---|---|---|
## **7 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
No trustee received any remuneration or benefit in this capacity during this or the previous year.
11
## All Saints Landmark Centre
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2020
|2020
2019
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
-
-
Bank interest
29
118
Room hire and income generation
-
51
Other income
-
565
**Total income**
29
734
**Expenditure**
Salaries and NI
-
-
Payroll charges
-
-
Rent
-
350
Office costs
135
52
Telephone, internet and postage
-
-
Insurance
-
490
Independent examination
-
408
Project costs
-
-
AGM expenses and hospitality
-
28
**Total expenditure**
135
1,328
**Net income / (expenditure)**
(106)
(594)
**Fund balances brought forward**
4,643
5,237
**Fund balances carried forward**
5,295
4,643|2020
Restricted
funds
£
29,256
-
-
-
29,256
17,210
572
1,904
-
506
185
408
415
-
21,200
8,056
12,576
19,874|2019
Restricted
funds
£
20,579
-
-
-
20,579
14,160
443
5,855
-
490
-
-
59
-
21,007
(428)
13,004
12,576|2020
Total
funds
£
29,256
29
-
-
29,285
17,210
572
1,904
135
506
185
408
415
-
21,335
7,950
17,219
25,169|2019
Total
funds
£
20,579
118
51
565
21,313
14,160
443
6,205
52
490
490
408
59
28
22,335
(1,022)
18,241
17,219|
|---|---|---|---|---|
12
## All Saints Landmark Centre
Charity number 1093667
A company limited by guarantee number 04291829
Annual Report and Financial Statements
for the year ended 31 December 2020
## All Saints Landmark Centre
Annual Report and Financial Statements for the year ended 31 December 2020
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 12|
**Prepared by West Yorkshire Community Accounting Service**
1
## All Saints Landmark Centre
## Trustees' report for the year ended 31 December 2020
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Name Position Dates** Revd S Treasure Chair Mrs J Firth PCC representative Mrs A Barr Secretary, PCC representative Mr R Marks Treasurer Mrs M Rouse Vice Chair, Volunteers representative Mr B Mussanzi Wa Mussangu Individual Mrs T Awe-Cunningham Individual Resigned 30 September 2020 Mrs E Redmond PCC representative Mrs M Blackwell PCC representative Miss J Williams Individual **Company secretary** Mrs A Barr **Charity number** 1093667 Registered in England and Wales **Company number** 04291829 Registered in England and Wales **Registered and principal address Bankers** St Oswald's Vicarage Yorkshire Bank CCLA Investment Mgt Ltd Christopher Street 14 Broadway Senator House Bradford Bradford 85 Queen Victoria Street BD5 9DH BD1 1EZ London EC4V 4ET
## **Independent examiner**
Rhys North ACA
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 21 September 2001. It is governed by a memorandum and articles of association, as amended 3 June 2003. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2020
## **Objectives and activities**
## **The charity's objects**
To promote the benefit of the residents of the Parish of All Saints Horton in the City of Bradford, in particular through the relief of poverty, sickness, disability and old age, the advancement of education and training, providing facilities for recreation and leisure-time occupation, and other purposes beneficial to the community which are charitable in law.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the relief of poverty and the advancement of education.
## **Achievements and performance**
It is clearly an understatement to regard 2020 as anything but a challenging year, more than any other.
However, the Board met twice in person (January and March) and then the country shut down so we were unable to hold the AGM as normal in April. The Board eventually met again in June, August and November and held an AGM on 30 September by Zoom.
It was no different from any other year in that funding for our groups has not been easy to come by and Stephen worked hard and long writing bids, some of which came to fruition. We were able to bring forward the £3,000 from Diocesan Council for Social Aid which helped with IT when funds were dwindling and IT eventually received substantial funding from ESF, which came with stringent requirements that had to be met. Unfortunately, this programme designed to help people obtain employment has been severely disrupted by the virus. We also received smaller amounts from other funders; every little helps.
We enriched our vocabulary by learning words such as ‘furlough’ which did not carry the same meaning as formerly. It had taken on a new meaning in 2020, without which we could not have survived. It was a generous scheme where James and Usmaan were paid by the Government when they were prevented from working by lockdown regulations.
Shine Together Group was kept going throughout by Jo and Aaishah working remotely with the young people initially and later, in summer, they were meeting outside for various activities including boating on the Lake in Lister Park. Jo herself, obtained more funding for this Group, including a significant grant from Skipton Building Society, so they are currently in a reasonable financial position. Jo felt that when they had to resume indoors in the colder weather, the room at Church was not large enough to accommodate social distancing so they now meet at different premises; this deprives the church of Rent income for the time being.
In 2020 all staff have been appraised throughout the year and all Policies reviewed.
The Trustees are ever grateful for the goodwill and support of both paid staff and volunteers who keep the Landmark Centre open as a valuable asset to the participants.
3
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2020
## **Financial review**
The net income for the year was £7,950, including net income of £652 on unrestricted funds and net income of £7,298 on restricted funds, after transfers.
The coronavirus outbreak has had an impact on the delivery of the charity's services. Trustees have taken actions to mitigate any financial impact including furloughing of staff and cessation of rent payments. The need for ongoing funding is a continuing source of uncertainty for both the IT and Shine Together projects with the IT project presenting a more pressing need; as even before the current restrictions it was only funded for 3-4 months. The Shine project has funding going further ahead. IT and Job search is the more expensive of the two enterprises and is more vulnerable to failure to raise funds. We have, however, not identified any material uncertainties that would lead to All Saints Landmark Centre being unable to operate in the next 12 months.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £5,295.
The All Saints Landmark Centre believes that in order to provide security and stability to the organisation and its staff sufficient funds need to be held in reserve for unexpected situations or cash flow difficulties.
It also needs to have enough money to carry out legal obligations in the event of the organisation having to wind up. In particular the organisation must ensure that it would be able to pay salaries, redundancy costs and any obligations under any leases or other contracts.
The All Saints Landmark Centre aims to be in a position where it has 25% of its annual running costs in reserve plus the cost of statutory redundancy payments to staff. The figure will be based on the annual organisational spend. It is recognised that it could take time to reach this level.
We have sufficient money in our Reserves fund to cover the costs of possible redundancy payments totalling £4,603. As stated above our reserves policy is to hold a further amount equivalent to 25% of our annual running costs - based on our 2020 spend this would equate to £5,333. Currently we hold £692 in this respect and it is our aim to increase this although we recognise that, given the majority of our income is restricted, this will be challenging. However we remain committed to managing our resources carefully, particularly to ensuring we retain sufficient reserves to cover any redundancy liabilities, and we are confident that we have sufficient funds for both groups to take us to the end of 2021.
The treasurer, in consultation with the Board, will seek to obtain the highest interest rate as is safely possible.
Reserves will only be used with the agreement of the board and taking regards of this policy.
4
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2020
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees:
Signed: Stephen Treasure (Trustee)
Date: 16 March 2021
5
## All Saints Landmark Centre
## Independent examiner's report to the trustees of All Saints Landmark Centre
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2020, which are set out on pages 7 to 12.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 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.
Signed: Rhys North
Relevant professional qualification or body: ACA
Date: 18 March 2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## All Saints Landmark Centre
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2020
|Notes
2020
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
-
Bank interest
29
Room hire and income generation
-
Other income
-
**Total income**
29
**Expenditure on:**
Salaries and NI
(3)
-
Payroll charges
-
Rent
-
Office costs
135
Telephone, internet and postage
-
Insurance
-
Independent examination
-
Project costs
-
AGM expenses and hospitality
-
**Total expenditure**
135
**Net income / (expenditure)**
(106)
**Transfers between funds**
758
**Net movement in funds**
652
**Fund balances brought forward**
4,643
**Fund balances carried forward**
(4)
5,295|2020
Restricted
funds
£
29,256
-
-
-
29,256
17,210
572
1,904
-
506
185
408
415
-
21,200
8,056
(758)
7,298
12,576
19,874|2020
Total
funds
£
29,256
29
-
-
29,285
17,210
572
1,904
135
506
185
408
415
-
21,335
7,950
-
7,950
17,219
25,169|2019
Total
funds
£
20,579
51
118
565
21,313
14,160
443
6,205
52
490
490
408
59
28
22,335
(1,022)
-
(1,022)
18,241
17,219|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## All Saints Landmark Centre
## Balance sheet
|as at 31 December 2020
2020
Unrestricted
£
**Current assets**
Cash at bank and in hand
(5)
5,295
**Total current assets**
5,295
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(6)
-
**Total current liabilities**
-
**Net current assets / (liabilities)**
5,295
**Total assets less current liabilities**
5,295
**Net assets**
5,295
**Funds**
Unrestricted funds
5,295
Restricted funds
-
**Total funds**
5,295|2020
Restricted
£
20,388
20,388
514
514
19,874
19,874
19,874
-
19,874
19,874|2020
Total
£
25,683
25,683
514
514
25,169
25,169
25,169
5,295
19,874
25,169|2019
Total
£
17,977
17,977
758
758
17,219
17,219
17,219
4,643
12,576
17,219|
|---|---|---|---|
For the year ending 31 December 2020 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) 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 in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on
## Date: 16 March 2021
Signed: Stephen Treasure
(Trustee)
8
## All Saints Landmark Centre
## Notes to the accounts
for the year ended 31 December 2020
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
9
## All Saints Landmark Centre
## Notes to the accounts continued
## for the year ended 31 December 2020
|**2 Grants and donations**
Awards for All - National Lottery Fund
Council for Social Aid
The Scurrah Wainwright Charity
All Churches Trust
Co-op
Groundwork Ltd (European Social Fund)
Marsh Christian Trust
Skipton Building Society
Thomas Wall Trust
HMRC Job Retention Scheme
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2020
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-|2020
Restricted
funds
£
-
3,000
-
3,000
907
5,649
300
1,810
5,000
5,980
3,610
29,256|2020
Total
funds
£
-
3,000
-
3,000
907
5,649
300
1,810
5,000
5,980
3,610
29,256
2020
£
17,027
495
(495)
183
17,210|2019
Total
funds
£
7,309
3,000
4,000
-
-
-
-
-
-
-
6,270
20,579
2019
£
14,054
68
(68)
105
14,160|
|---|---|---|---|---|
The average number employees during the year was 4, being an average of 0.8 full time equivalent (2019: 3.1, 0.7 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
Shine grants and donations
6,944
IT
5,632
IT - European Social Fund
-
HMRC Job Retention Scheme
-
12,576|Incoming
£
6,327
11,300
5,649
5,980
29,256|Outgoing
£
6,065
5,264
3,891
5,980
21,200|2020
£
183
Transfers
£
(279)
(479)
-
-
(758)|2019
£
105
Balance c/f
£
6,927
11,189
1,758
-
19,874|
|---|---|---|---|---|
## **Fund name Purpose of restriction**
Shine grants and donations Funding via grants from the Co-op and Skipton Building Society as well as donations have been provided for youth work with disabled young people. IT Funding via grants from All Churches Trust, Council for Social Aid, Marsh Christian Trust and Thomas Wall Trust have been provided for work with IT. IT European Social Fund Funding via a grant from Groundwork Ltd (European Social Fund) for job search and IT.
HMRC Job Retention Scheme To contribute to staffing costs of furloughed staff
The transfers are concerning 2019 liabilities attributed to unrestricted funds but settled from restricted funds.
10
## All Saints Landmark Centre
## Notes to the accounts continued
## for the year ended 31 December 2020
|**5 Cash at bank and in hand**
Yorkshire Bank
CCLA Investment Management Ltd
**6 Creditors and accruals**
Creditors
Accruals|2020
£
18,828
6,855
25,683
2020
£
106
408
514|2019
£
11,151
6,826
17,977
2019
£
350
408
758|
|---|---|---|
## **7 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
No trustee received any remuneration or benefit in this capacity during this or the previous year.
11
## All Saints Landmark Centre
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2020
|2020
2019
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
-
-
Bank interest
29
118
Room hire and income generation
-
51
Other income
-
565
**Total income**
29
734
**Expenditure**
Salaries and NI
-
-
Payroll charges
-
-
Rent
-
350
Office costs
135
52
Telephone, internet and postage
-
-
Insurance
-
490
Independent examination
-
408
Project costs
-
-
AGM expenses and hospitality
-
28
**Total expenditure**
135
1,328
**Net income / (expenditure)**
(106)
(594)
**Fund balances brought forward**
4,643
5,237
**Fund balances carried forward**
5,295
4,643|2020
Restricted
funds
£
29,256
-
-
-
29,256
17,210
572
1,904
-
506
185
408
415
-
21,200
8,056
12,576
19,874|2019
Restricted
funds
£
20,579
-
-
-
20,579
14,160
443
5,855
-
490
-
-
59
-
21,007
(428)
13,004
12,576|2020
Total
funds
£
29,256
29
-
-
29,285
17,210
572
1,904
135
506
185
408
415
-
21,335
7,950
17,219
25,169|2019
Total
funds
£
20,579
118
51
565
21,313
14,160
443
6,205
52
490
490
408
59
28
22,335
(1,022)
18,241
17,219|
|---|---|---|---|---|
12
## All Saints Landmark Centre
## Independent examiner's report to the trustees of All Saints Landmark Centre
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2020, which are set out on pages 7 to 11.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 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.
Signed: …………………………………… Name: Rhys North
Relevant professional qualification or body: ACA
Date: 18 March 2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
6