## 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 2022
All Saints Landmark Centre
Annual Report and Financial Statements for the year ended 31 December 2022
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 11|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## All Saints Landmark Centre
## Trustees' report for the year ended 31 December 2022
## **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** Rev Derek Jones Chair Sahr Thomas Gbatta Treasurer Appointed 27 June 2023 Audrey Barr Deceased 22 September 2022 Mavis Rouse Janet Firth Elaine Redmond Resigned 27 April 2022 Benoit Mussanzi Wa Mussangu Margaret Blackwell Jennifer Williams **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 Virgin Money 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 Accountancy Service CIO** 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 except for the officiating Minister of All Saints, Horton and any trustees nominated by All Saints, Horton Parochial Church Council.
## **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.
2
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2022
## **The charity's main activities**
Runs community activities for the benefit of the people of the geographical region of the Parish of All Saints Church Little Horton.
Runs a significant group for young people with special needs and their families.
Runs a twice weekly drop in for IT access and support, as well as support around employability.
## **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, the advancement of training and providing facilities for recreation and leisure time activities.
## **Achievements and performance**
We have continued throughout 2022 to offer valuable services to those families and individuals who make use of them; this has included over 80 IT drop in sessions and over 40 sessions for the young people of Shine together. As well as this, we are working hard to partner with All Saints Church to find more and new ways to support the community, especially at this time of financial hardship for many.
In addition, thanks to the generosity of Bradford Council’s additional restrictions grant we were able to employ the services of a consultant to co-ordinate and develop our work into the future, including pro-actively fundraising and improving our policies and systems.
One consequence of this is that we have been able to begin a project providing 41 food parcels a month to those in need. While this is a project on a short term basis, it has enabled us to employ two new part time workers and support some of those in our community in greater need.
## **Financial review**
The net income for the year was £6,184, including net income of £1,323 on unrestricted funds and net income of £4,861 on restricted funds.
The coronavirus pandemic has made funding some of our work difficult across 2022 due to reduced capacity for delivery. Although finding funding has been difficult, thanks to healthy project reserves at the beginning of the year and promising funding prospects for 2023, we are hopeful that we can continue as a going concern.
In addition to this, finding secured for growth and development work has enabled new work to be undertaken to ensure our long term viability.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £8,729.
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 also aims to be in a position where it has sufficient to pay the cost of statutory redundancy payments to staff.
3
## All Saints Landmark Centre
## Trustees' report (continued) for the year ended 31 December 2022
## **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.
Approved by the board of trustees on 19/9/2023
Derek Jones (Trustee)
4
## 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 2022, which are set out on pages 6 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 unqualified statement - matter of concern identified**
I have completed my examination. I have identified a matter of concern in my report in relation to material expenditure which appears to not be in accordance with charity's trusts.
The accounts disclose information on related party transactions in Note 7. The note details that a connected person (the wife of one of the trustees) had been employed by the charity during the year ended 31 March 2023 and received remuneration of £883. The charity's governing document does not give express powers to employ a trustee or connected person and therefore permission should be sought from the Charity Commission prior to such an engagement. However, I am satisfied that the failure to seek permission was not deliberate and I draw attention to the fact that the trustees are actively seeking to resolve this matter with the Charity Commission.
I confirm that no other 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Rhys North ACA
20/9/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## All Saints Landmark Centre
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2022
|Notes
2022
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
3,003
Bank interest
90
**Total income**
3,093
**Expenditure on:**
Salaries and NI
(3)
1,770
Payroll charges
-
Rent
-
Office costs
-
Telephone, internet and postage
-
Insurance
-
Independent examination
-
Project costs
-
Freelance fees
-
**Total expenditure**
1,770
**Net movement in funds**
1,323
**Fund balances brought forward**
7,406
**Fund balances carried forward**
(4)
8,729|2022
Restricted
funds
£
40,715
-
40,715
15,747
240
5,634
96
505
148
600
2,507
10,377
35,854
4,861
12,176
17,037|2022
Total
funds
£
43,718
90
43,808
17,517
240
5,634
96
505
148
600
2,507
10,377
37,624
6,184
19,582
25,766|2021
Total
funds
£
21,513
3
21,516
21,351
282
4,402
13
499
148
408
-
-
27,103
(5,587)
25,169
19,582|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## All Saints Landmark Centre
## Balance sheet
|as at 31 December 2022
2022
Unrestricted
£
**Current assets**
Debtors
81
Cash at bank and in hand
8,678
**Total current assets**
8,759
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(5)
30
**Total current liabilities**
30
**Net assets**
8,729
**Funds**
Unrestricted funds
General unrestricted funds
5,549
Designated funds
(6)
3,180
Unrestricted funds
8,729
Restricted funds
-
**Total funds**
8,729|2022
Restricted
£
-
17,637
17,637
600
600
17,037
-
-
-
17,037
17,037|2022
Total
£
81
26,315
26,396
630
630
25,766
5,549
3,180
8,729
17,037
25,766|2021
Total
£
-
21,224
21,224
1,642
1,642
19,582
5,406
2,000
7,406
12,176
19,582|
|---|---|---|---|
For the year ending 31 December 2022 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 19/9/2023
Derek Jones (Trustee)
7
## All Saints Landmark Centre
## Notes to the accounts
## for the year ended 31 December 2022
## **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.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## All Saints Landmark Centre
## Notes to the accounts continued
## for the year ended 31 December 2022
|**2 Grants and donations**
Bradford Metropolitan District Council
The Brelms Trust CIO
Co-op Local Community Fund
Good Things Foundation
Groundwork Ltd
Leeds Community Foundation
Scope in Bradford
The Leathersellers' Company
HMRC Job Retention Scheme
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2022
Unrestricted
funds
£
-
-
-
-
-
-
-
3,000
-
3
3,003|2022
Restricted
funds
£
18,251
4,000
1,305
1,430
2,825
2,460
10,444
-
-
-
40,715|2022
Total
funds
£
18,251
4,000
1,305
1,430
2,825
2,460
10,444
3,000
-
3
43,718
2022
£
17,371
300
(300)
146
17,517|2021
Total
funds
£
-
-
-
3,150
5,649
4,738
-
2,000
5,841
135
21,513
2021
£
21,028
1,129
(1,129)
323
21,351|
|---|---|---|---|---|
The average number of employees during the year was 4.3, being an average of 0.9 full time equivalent (2021: 4, 1.2 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
**4 Restricted funds**
Balance b/f
Incoming
£
£
IT
5,267
10,715
Shine
6,909
11,749
Centre Coordinator
-
10,551
Food Parcel
-
7,700
12,176
40,715|Outgoing
£
14,115
5,995
10,551
5,193
35,854|2022
£
146
30
Transfers
£
-
-
-
-
-|2021
£
323
-
Balance c/f
£
1,867
12,663
-
2,507
17,037|
|---|---|---|---|
## **Purpose of restriction**
**Fund name Purpose of restriction** IT Towards project and salary cost for IT. Shine Towards youth work with disabled young people. Centre Coordinator Development grant to employ project coordinator. Food Parcel Towards the food parcel project cost
9
## All Saints Landmark Centre
## Notes to the accounts continued
## for the year ended 31 December 2022
|**5 Creditors and accruals**
Creditors
Accruals
Other creditors
**6 Designated funds**
IT Project
Shine
**Fund name**
IT Project
Shine|2022
£
-
600
30
630
Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
2,000
-
1,820
-
-
-
-
3,000
2,000
-
1,820
3,000
**Reason for designation**
To support additional work within the IT project
To support additional work within the Shine project|2021
£
1,234
408
-
1,642
Balance c/f
£
180
3,000
3,180|
|---|---|---|
## **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.
|**Other transactions with trustees or related parties**
Helen Jones
Wife of Derek
Jones (Trustee)
Employed as a HSF project
worker
**Name of trustee**
**or related party**
**Relationship to**
**charity**
**Description of transaction**
All Saints, Horton
PCC
Al Saints Horton
PCC has power to
nominate trustees
Rent payments to All Saints,
Horton PCC|2022
£
5,634
883
6,517|2021
£
4,402
-
4,402|
|---|---|---|
10
## 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 2022
|2022
2021
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
3,003
2,135
Bank interest
90
3
**Total income**
3,093
2,138
**Expenditure**
Salaries and NI
1,770
-
Payroll charges
-
-
Rent
-
-
Office costs
-
13
Telephone, internet and postage
-
14
Insurance
-
-
Independent examination
-
-
Project costs
-
-
Freelance fees
-
-
**Total expenditure**
1,770
27
**Net movement in funds**
1,323
2,111
**Fund balances brought forward**
7,406
5,295
**Fund balances carried forward**
8,729
7,406|2022
Restricted
funds
£
40,715
-
40,715
15,747
240
5,634
96
505
148
600
2,507
10,377
35,854
4,861
12,176
17,037|2021
Restricted
funds
£
19,378
-
19,378
21,351
282
4,402
-
485
148
408
-
27,076
(7,698)
19,874
12,176|2022
Total
funds
£
43,718
90
43,808
17,517
240
5,634
96
505
148
600
2,507
10,377
37,624
6,184
19,582
25,766|2021
Total
funds
£
21,513
3
21,516
21,351
282
4,402
13
499
148
408
-
-
27,103
(5,587)
25,169
19,582|
|---|---|---|---|---|
11