**Charity Registration No. 1093982 Company Registration No. 4325287 (England and Wales)**
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION Windhill Community Centre, Church Street, Windhill, Shipley ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023**
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Directors**
Rev. Malcolm Hendry (Chair and Company Secretary) Gianfranco Sabelli Alan Keeling (Vice Chair and Treasurer) Hayley Darwent Roderick Robertson
**Charity number** 1093982 **Company number** 4325287 **Registered office** Windhill Community Centre Church Street Windhill Shipley West Yorkshire BD18 2NR **Independent examiner** Kevin J Meddings MAAT Kevin Meddings Accountancy Services 55 Crowther Avenue Calverley Leeds West Yorkshire LS28 5SA **Bankers** HSBC Bank plc 1 Well Croft Shipley West Yorkshire BD18 3QH
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **CONTENTS**
||**Page**|
|---|---|
|Directors’ report|1 - 8|
|Independent examiner’s report|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Statement of cashflows|12|
|Notes to the accounts|13 – 19|
1.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
The directors present their report and accounts for the year ended to 31 March 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s memorandum and articles of association, applicable law, the Companies Act 2006 and Charities Act 2011.
## **Structure, Governance and Management**
The charity is a company limited by guarantee and is registered as a charity with the Charity Commission. The affairs are governed by its Memorandum and Articles of Association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Objectives and Activities**
Trustees can be appointed on recommendation by one or more trustees. Alternatively, a member can be nominated giving not less than 14 days’ notice and no more than 35 days’ notice prior to the meeting of their intention to be proposed.
All trustees are offered induction.
NEWCA has a policy and procedures pack for Trustees, who are encouraged to make enquiries should there be any element of the running of the charity that is unfamiliar. The board usually meets monthly with a minimum of 6 meetings per year.
A quorum is a minimum of 4 persons entitled to vote. A resolution put to the vote of a meeting shall be decided by a show of hands unless a poll is demanded. In the event of an equality of votes, either on a show of hands or a poll, the Chair will be entitled to a casting vote. All sub committees have agreed Terms of Reference.
The aims of North-East Windhill Community Association (NEWCA in short) are to advance education, relieve poverty, provide and protect good health, and promote the inhabitants of the Windhill community without distinction of race, sex, religious or other opinions.
NEWCA works in partnership with various organisations and bodies throughout Shipley and the wider Bradford District to develop and deliver services that are appropriate to the local community and in an accessible and supported environment.
The following list includes some of those partnerships: Big Swing (now Play Bradford),
Bradford Council along with its Shipley Area Co-ordinator’s Office and Shipley Area Committee helping with and providing community services and support
DWP – benefits advice, job support and work placements HALE – Health Action Local Engagement in Bradford Incommunities – social housing landlord JU:MP (Join Us: Move. Play.) Project – helping children aged 5-14 years, and their families to be active Local churches, schools and GPs – pastoral support, community involvement, health and well-being One in a Million – social interaction through arts, sports and enterprise Shipley College - education and work experience volunteer Youth Service - social development through activity
2.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Summary of the main activities and achievements**
NEWCA provides a base at Windhill Community Centre for the community to meet and take part in various activities and events that have been determined in consultation with local users and our many partners.
Local residents, groups active in the community and agencies working in the area can make use of the facilities, resources and equipment of the centre.
We are proud of the fact that we have something for everyone on every day at the centre; after school activities, computer and functional skills, healing, health support, workshops for arts, craft, dance, exercise and keep-fit as well as martial arts.
NEWCA also puts on several community outreach events and activities throughout the year.
Most if not all of what should have taken place during 2020/21 and 2021/22 was postponed until COVID-19 restrictions were lifted early 2022.
Many groups did not resume or return due to the age or health of its members.
The Trustees Annual Report for the financial year 1 April 2022 to 31 March 2023 is compiled during 2022/23 and completed sometime after it ends (31 March 2023).
This period was reflective of the COVID-19 pandemic during 2020, 2021 and early 2022 which affected the normality of human activity and life in the Windhill area as well as elsewhere in the Bradford District and the UK.
The vaccine roll-out was implemented during 2021/2022 to enable society and the economy to open up as soon as possible.
NEWCA looked to the resumption of those activities, events, meetings, parties and projects at Windhill Community Centre which had been put on hold or came to an end as many centre users stayed away due to age and underlying health conditions during the COVID-19 Pandemic.
NEWCA like other organisations was given financial support during the period of the COVID-19 pandemic and this has helped as it invited its community back to the centre.
Existing groups and people were slow to return as local COVID-19 outbreaks remained a concern.
Many people working with NEWCA continued to contract COVID-19 despite the lifting of Government COVID-19 pandemic measures and this affected many of the services and activities on offer.
NEWCA continued to be vigilant during 2022/23 as it dealt with the local impact on health, education, and public services on its community.
Hygiene measures were introduced to protect people attending Windhill Community Centre.
NEWCA also endeavoured to introduce new activities and events in order to attract and encourage people to reduce their social isolation.
There was renewed interest in weekend bookings as families looked to celebrate birthdays and anniversaries.
Advice, Benefits, Debt, Employment, Housing and Pensions. Food Bank vouchers and Energy Top-Ups.
NEWCA has been very mindful that basic financial stability has been difficult for those on legacy benefits and especially Universal Credit during the COVID-19 pandemic covering the financial years 2020/2021 and 2021/2022.
3.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
This has had a dramatic impact on the emergency provision of food and utilities with the Advice Team seeing an increase in individual and family requests for food vouchers and energy top-ups due to the COVID-19 pandemic.
Windhill Community Centre provides additional food and hot meals for those awaiting Food Bank vouchers.
People are more than likely to require further assistance as Government COVID-19 financial support is reduced or withdrawn.
“The Big Swing” now Play Bradford resumed outdoor activities for children after school during term-time and school holidays;
Bolton Woods Community Centre re-opens with the JU:MP (Join Us: Move. Play.) Project holding meetings therein.
Café: the heart of the centre; bringing people together socially and offering them the chance to learn about food and how to cook.
The Café has a Good Food Award and offers good value nutritious food which is provided by trained people supported by dedicated volunteers working alongside them in the kitchen. It also provides outside catering and offers a lunch and tea service for residents at a sheltered housing scheme nearby.
Nutritional health advice was again available at the centre or at ‘’Cook and Eat’’ sessions in the community with NEWCA providing info on its social media.
Community outreach events – providing food and support at Crag Road Methodist Church.
Community food share and support - NEWCA would like to thank those national supermarkets and especially their local staff who arrange the supply of surplus foodstuffs for us to redistribute to people or use it accordingly in our Café.
Baildon’s Methodist and Anglican churches provided NEWCA with foodstuffs during 2022/23.
Local people as well donated what they could afford to help others who were struggling to manage on severely reduced incomes.
Computer Room – important part of the centre as it is an essential place where digital skills can be learned, developed and used to access online services. It also hosts a Job Club supported by Incommunities during the week so that help is available with CVs and job search.
Job support also provided by DWP and SkillsHouse.
Councillors’ Surgeries: raising concerns with the local Ward councillors. (During the COVID-19 pandemic local Ward councillors were out and about in the Windhill and Wrose Ward area along with Bradford Council, NEWCA and other organisations). Long-standing local Ward Councillor Vanda Greenwood retired, and Liz Rowe was elected at the local elections in May 2022. NEWCA wishes Vanda and family all the best for the future.
JU:MP (Join Us: Move. Play.) Project - helping children aged 5-14 years, and their families to be active and investing in play equipment and playgrounds.
Phase 1 of JU:MP investment is to install a climbing structure, play surface, sculptures and picnic tables within Windhill Wild Park next to Windhill Community Centre in readiness for the summer holidays 2023.
Neighbourhood Forums - where residents can meet one another and representatives from various bodies - are yet to resume, however, NEWCA and Bradford Council keep in touch with people in the Windhill area either personally or via social media.
4.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
“One in a Million” (Bradford based charity) providing after-school activities for children in school years 1 – 6 in separate age-related sessions on Monday afternoons and Wednesday afternoons (years 1 – 5 and years 6 upwards respectively).
Volunteers - essential to the running of the Association - are welcome at Windhill Community Centre.
Work Experience Placements – our thanks to schools and colleges in the Bradford District for arranging opportunities for their students to gain social skills and work experience at Windhill Community Centre.
The Windhill Futures Project is a joint venture between NEWCA and the Anglican Methodist Local Ecumenical Partnership (LEP) which meets on a regular basis to procure funding for facilities and resources for child and youth-related activities throughout the year. Its involvement in the community was limited as NEWCA and the Anglican Methodist LEP worked together on other issues during the COVID19 pandemic.
## Other highlights… **June 2022…**
- Her Majesty Queen Elizabeth II’s Platinum Jubilee celebrations at the centre were cheerful and convivial.
- NEWCA was saddened to learn of Her Majesty’s death in September 2022 and the Board posted its condolences on social media.
- The Board also congratulated the new King: Charles III accordingly on his Coronation (May 2023).
## **July / August 2022…**
- Holiday Activity Fund (HAF) - NEWCA in conjunction with many partners provided food and activities during school holidays (Funding from UK Government via Bradford Council).
- Nicola Sidgwick appointed Nursery Manager as Samantha Lee left to train as a teacher. Karen Halliwell took over from Nicola as Deputy Nursery Manager.
## **December 2022…**
- The NEWCA Christmas Toy Appeal 2022 where local and district-wide generosity allowed us to ease the pressures of Christmas on many local families.
- This event has been supported by the Baildon and Saltaire Methodist Churches in particular for a number of years along with other local benefactors to whom we are very grateful.
## **January 2023**
- Advice Team AQS Accreditation achieved.
- Tudor Trust funding (2020 -2023) comes to an end for the Volunteer and Work Placement CoOrdinator and Caretaker posts.
## **February 2023…**
- **AGM**
The last AGM (2018) which related to the financial year 2017/2018 took place on 28/09/2018. The AGMs for 2019, 2020 and 2021 were postponed due to the COVID-19 Pandemic. The AGM for 2022 took place on 28/02/2023 with various reports (including an overview of the COVID-19 Pandemic during the years 2020, 2021 and 2022) covering the financial years for 2018/2019
2019/2020 2020/2021 and 2021/2022 accordingly.
5.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **March 2023**
## • **Advice Service / Contract**
The first new Advice contract came into operation in January 2017 and resulted in a different delivery method.
Unfortunately, this meant that were fewer advice appointments at its base (Windhill Community Centre) but the team provided advice at some local GP surgeries so patients would be able to see one of its Advisors when they visited their GP. (These GP outreach sessions were discontinued during the COVID19 pandemic and have yet to restart).
During the COVID-19 pandemic (2020/2021 and 2021/2022) the Advice Team worked from home dealing with telephone enquiries and provided an Advisor at the centre on Tuesdays to coincide when the local Foodbank was open. Messages were taken by Trustees, staff and volunteers for the Advice Team and Bradford Council accordingly. The Advice Team returned to the centre subject to COVID-19 hygiene measures in the autumn of 2021.
Bradford Council informed CAB in December 2018 that it was looking to replace the current Advice service with a new delivery model by April 2021. CAB along with other Advice organisations began negotiations with Bradford Council in order to determine which venues would be affected by the new changes from April 2021. Meanwhile a reduction of 20% in the funding of Advice sessions took effect in April of 2022. (NEWCA endeavours to obtain other funding to ensure the provision of independent welfare advice for its community). The Advice Service and negotiations were affected because of the COVID-19 pandemic and the current Advice contract was extended until 31 March 2023 with negotiations set to resume in 2022/23. Bradford Council put out a tender in October 2022 and CAB submitted bids for two of the five areas on offer.
Any new contract will be implemented w.e.f. 1 April 2023.
## **Funding Notes**
NEWCA has worked with many partners to encourage investment in Windhill through new initiatives and would like to thank the following for funding and supporting activities, events and projects at Windhill Community Centre and at NEWCA outreach venues… Baildon Anglicans Baildon Methodists Board of Trustees North-East Windhill Community Association (NEWCA) and its staff, volunteers, and work placements, Bradford Council / Community Buildings Grant 2017 - 2022 Crafty Folk H M Government Incommunities (social housing landlord) Local business and individuals Local churches, schools and colleges GP practices NHS National Lottery One in a Million charity Public Health Saltaire Methodists Shipley Area Co-ordinator’s Office / Community Chest (Shipley Area Committee) The Co-op The Tudor Trust Windhill Community Café Windhill Futures, finally, the people of Windhill and the Bradford Metropolitan District who come together to help one and another.
6.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Treasurers Report**
Windhill Community Centre Treasurers Report 2023.
This report is once more given on the ongoing, though reducing, effect of Covid.
Since the restrictions imposed by Covid are no longer in force, the effect on the local community is still being felt.
This together with inflation, energy costs, rent or mortgage increases, means that people do not have money at hand to spend on social occasions, birthdays, and other anniversaries, this have reduced the demand for rental hire of the hall.
This coupled with the various clubs, group activities, fitness, dance, health, and wellbeing have ceased to exist or have been reduced in numbers so that they can no longer afford the cost of room rental `.`
The centre has tried to help by not increasing room rental costs or keeping them to the minimum, but with the cost of heating and lighting, particularly, for evening activities we are between a “Rock and a hard place”.
Rental earnings being our main source of local funding for the centre _`.`_
Last year we lost the support of Tudor Trust, after six years, their rules did not allow for this to continue. That loss was reflected in the balance sheet.
The other income streams is through grant applications, which over the last few years have become more difficult, “many people are fishing in the same pond”.
Applications have become more restrictive with no allowance for, on costs, heating and lighting, plus staff cost’s for opening and closing for evening rentals.
I am glad to report that the Citizens Advice have secured the advice contract from Bradford Council for the Bradford West area and they in turn will use Windhill as a Subcontractor to them.
The terms however have become more onerous on us with additional outreach work haven to be undertaken in Baildon, Bingley, Denholme, Shipley, Silsden and Wilsden which means that there will be fewer sessions in Windhill.
However, though the overall picture remains very cloudy, we are determined to carry on meeting the needs of this seriously deprived area, for if we cannot, who will, or can.
Windhill Community Centre, like so many others will continue to live on the edge, cutting costs and seeking grants to survive, but for the last ten years this has become our way of life.
7.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Directors**
The directors who served during the period were:-
Gianfranco Sabelli Alan Keeling (Vice Chair and Treasurer) Samantha Davis Faulkner (resigned 30 November 2022) Sabrina Adams (resigned 30 November 2022) Haley Darwent Roderick Robertson Rev. Malcolm Hendry (Chair and Company Secretary appointed 1 June 2023)
None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.
## **Financial Review**
In this financial year the association made a deficit of £4,664 (2022: Surplus of £13,763) before depreciation. Following the depreciation charge on the leasehold property of £28,076 the association made a deficit of £32,740 (2022: Deficit of £14,313). On 31 March 2023 the Centre’s reserves amounted to £375,046 of which £217,661 is the depreciated leasehold property. They’re remained reserves of £30,463 held within the Centre’s numerous ‘special’ projects and the Advice project which are committed to be spent in the 2023/24 financial year.
Unrestricted reserves at the yearend now amount to £126,922 which represents between 3 and 4 months annual running costs and provides a continuing foundation for the future financial stability and growth of the Centre.
## **Reserves policy**
The directors’ policy is to build and maintain general reserves of between 3 and 6 months of operating costs.
## **Risk factors**
The directors/management committee have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Plans for the future**
This is my last Trustees Annual Report as I have retired as Chair of the Board of Trustees at the end of March 2023.
Rev. Malcolm Hendry is now the new Chair. Malcolm lives locally and is the Church of England Vicar of Christ Church, Windhill. He is known by many in the Windhill area and beyond. Malcom is a practical person and the North East Windhill Community Association along with the Windhill community will benefit from his skills and experience in working with people from all backgrounds.
I wish him all the best as he takes over and takes forward the Association at a very challenging time for UK society.
I would like to take this opportunity to mention all those I have met since I joined the Association as Trustee then as Chair of its Board.
You are many and I thank you personally for your advice, help and support over the past eight years through good and difficult times.
I also thank you for your compassion and commitment in helping those less fortunate than ourselves.
8.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **DIRECTORS’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Statement of Directors Responsibilities**
The directors of North East Windhill Community Association are responsible for preparing the Directors Annual report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare accounts for each financial year. Under company law the directors must not approve the accounts unless they are satisfied that they 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 that period. In preparing these accounts the directors are required to: -
- select suitable accounting policies and apply them consistently.
- observe the methods and principles in the Charities SORP.
- make judgements that are reasonable and prudent.
- state whether UK accounting standards have been followed, subject to any departures disclosed and explained in the accounts; and
- prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The directors are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and disseminator of accounts may differ from legislation in other jurisdictions.
The directors are responsible for maintaining proper accounting records which disclose at any time the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006, and the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of directors: -
## **Gianfranco Sabelli**
## **Director**
Dated: 15 December 2023
9.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
I report on the accounts of the Charity for the year ended 31 March 2023 which are set out on pages 10 to 19.
## **Respective responsibilities of trustees and examiner**
The trustees who are also the directors of North East Windhill Community Association for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011, (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination being a Member of the Association of Accounting Technicians.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination it is my responsibility to:
- (i) examine the accounts under section 145 of the 2011 Act;
- (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- (iii) to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention;
- a. which gives me reasonable cause to believe that in any material respect the requirements
- (i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice; Accounting and reporting by Charities.
- have not been met; or
- b. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Kevin J Meddings MAAT**
Kevin Meddings Accountancy Services 55 Crowther Avenue Calverley Leeds West Yorkshire LS28 5SA
Dated: 15 December 2023
10.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Unrestricted**
**Restricted**
**fund**
**funds**
**Notes**
**£**
**£**
**Income**
Incoming resources from generated funds:
Voluntary income
2
44,337
2,760
Activities from generating funds
3
44,230
10,474
Investment income - bank interest
136
-
Incoming resources from charitable activities
4
-
276,904
**Total income**
88,703
290,138
**Expenditure**
Charitable activities
5
85,746
325,835
**Total expenditure**
85,746
325,835
**Net (expenditure)/income/net movement in funds**
2,957
(35,697)
**Total funds brought forward**
123,965
283,821
**Total funds carried forward**
126,922
248,124|**Total**
**2023**
**£**
47,097
54,704
136
276,904
378,841
411,581
411,581
(32,740)
407,786
375,046|**Total**
**2022**
**£**
66,037
45,629
7
241,895
353,568
367,881
367,881
(14,313)
422,099
407,786|
|---|---|---|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
11.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **BALANCE SHEET** _**AS AT 31 MARCH 2023**_
|**Unrestricted**
**Restricted**
**Notes**
**fund**
**funds**
**£**
**£**
**Fixed assets**
Tangible assets
8
-
217,661
**Current assets**
Debtors and prepayments
9
6,217
1,916
Cash at bank and in hand
130,448
58,127
**Total assets**
136,665
277,704
**Creditors: amounts falling due within**
**one year**
10
(9,743)
(29,580)
**Total assets less current liabilities**
126,922
248,124
**The funds of the charity**
Unrestricted fund
126,922
-
Restricted funds
11
-
248,124
**Total charity funds**
126,922
248,124|**2023**
**Total**
**£**
217,661
8,133
188,575
414,369
(39,323)
375,046
126,922
248,124
375,046|**2022**
**Total**
£
245,737
10,186
226,001
481,924
(74,138)
407,786
123,965
283,821
407,786|
|---|---|---|
The company is entitled to the exemption from the audit requirements contained in section 477 of the Companies Act 2006 for the year ended 31 March 2023. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act for preparing accounts which give a “true and fair view” of the state of affairs of the company as at the end of the financial period and of its incoming resources and application of resources, including its income and expenditure, for the financial period, in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies’ regime.
Approved by the board on 15 December 2023 and signed on their behalf by:-
**Gianfranco Sabelli Alan Keeling**
**Director**
**Director**
Company No: 4325287
12.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **STATEMENT OF CASHFLOWS** _**AS AT 31 MARCH 2023**_
|**Notes**
**Cash (used)/generated from operating activities**
12
**Cashflow from investing activities**
Bank interest
Increase in cash equivalents in the year
Cash equivalents at the beginning of the year
**Total cash equivalents at the end of the year**|**2023**
**£**
(37,562)
136
(37,426)
226,001
188,575|**2022**
**£**
51,981
7
51,988
174,013
226,001|
|---|---|---|
13.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts are prepared under the historical cost convention unless otherwise stated.
The accounts are prepared in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
The charity constitutes a public benefit entity as defined by FRS102.
Having considered future planned activities and the reserves available to the charity, the directors are satisfied that the financial statements should be prepared on the going concern basis.
## **1.2 Incoming resources**
The charitable company receives the benefit of work carried out by volunteers whose expenses are reimbursed.
Revenue grants are credited to the Income and Expenditure account at the time when they are received.
Grants in respect of capital expenditure are credited to the income accounts as and when due and depreciation is charged to those accounts on an annual basis.
## **1.3 Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:-
Fixtures and equipment 4 years straight line Leasehold Premises 25 years straight line
## **1.4 Taxation**
As a registered charity the company 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.
## **1.5 Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. These include governance costs which are those costs associated with meeting the constitutional and statutory requirements of the charity.
## **1.6 Fund accounting**
Unrestricted funds can be used in accordance with the charitable objects at the discretion of the directors. Restricted funds are subject to specific conditions by donors as to how they may be used.
## **1.7 Pensions**
The charity pays contributions into the National Employment Savings Trust (NEST) which is a defined contribution work place scheme.
14.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**2**
**Voluntary income**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Donations and gifts
10,870
193
Miscellaneous
848
2,527
PRM Top Up income
8,690
40
Job Retention Scheme (furloughing)
-
-
**Commissioned income and grants**
Bradford MDC - Core
9,000
-
DWP – KickStart
6,719
-
Bradford Community Play Partnership - Hub
Development
500
-
Bradford MDC -Wellbeing Daytime Sessions
4,000
-
Play Bradford – Jump Neighbourhood
1,710
-
The Arnold Clark Community Fund
1,000
-
Greggs Foundation
500
BMDC – Queen’s Jubilee`
500
-
Bradford MDC – Restart Grant
-
-
Bradford MDC – Omnicron Grant
-
-
Bradford MDC – Other
-
-
VCS Alliance – Ageing Well
-
-
Asda Foundation – Bringing Communities Back
Together
-
-
Bradford Community Play Partnership
-
-
Howdens – Toy Appeal
-
-
44,337
2,760
**3**
**Activities from Generating Funds**
Nursery income
Room hire and accommodation
Management income|**Total**
**2023**
**£**
11,063
3,375
8,730
-
9,000
6,719
500
4,000
1,710
1,000
500
500
-
-
-
-
-
-
-
47,097
**Total**
**2023**
**£**
10,474
15,775
28,455
54,704|**Total**
**2022**
**£**
13,849
5,220
7,180
4,554
9,000
2,179
2,575
-
-
-
-
-
12,000
4,000
1,750
1,500
1,000
730
500
66,037
**Total**
**2022**
**£**
13,460
8,760
23,409
45,629
|
|---|---|---|
15.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
.
|**4**
**Incoming resources from charitable activities**
**Grants receivable (restricted)**
The Tudor Trust
Incommunities – Queen’s Jubilee
Bradford MDC Holiday Hunger
Bradford Community Play Partnership – JUMP Connector
Bradford MDC – Additional Restrictions Grant
Bradford MDC – Housing Support Fund
Bradford MDC – Community Action Group
Bradford Community Play Partnership – Hub Development
Asda Foundation – Engaging Communities
Play Bradford – Jump Neighbourhood
Feeding Britain
Leeds Community Foundation Holiday Hunger
Bradford Community Play Partnership – Holiday Club
DWP – KickStart
Co-op Local Community Fund
Arnold Clark Community Fund – Job Club
Bradford MDC – Stronger Communities
FM Solutions Ltd
**Commissioned Income**:
Bradford MDC Nursery Funding
Bradford Citizens Advice Bureau (advice)|**2023**
**£**
26,583
335
38,192
28,740
23,850
12,500
5,000
3,000
1,500
700
100
-
-
-
-
-
-
-
90,904
45,500
276,904|**2022**
**£**
28,167
500
43,540
7,185
-
-
-
-
-
-
-
7,857
4,630
3,000
1,504
1,000
995
500
91,017
52,000|
|---|---|---|
|||241,895|
16.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **5 Charitable activities**
|Salaries and NI
Pension costs
Payroll costs
HR consultancy
Consultancy fees
Advice Freelance costs
Training
Postage and stationery
Information and publicity
Telephone, internet and lease hire
Insurance
Rent, rates and water
Gas and electric
Tutors and sessional fees
Management charges (internal)
Repairs, maintenance and equipment
Cleaning and refuse
Activities and project costs
Subscriptions/licences
Travel expenses
Advice audit costs
Accountancy
Miscellaneous
PRM Top Up expenses
Bank charges
Depreciation|**2023**
**£**
207,281
2,008
1,352
2,785
4,000
5,730
3,181
680
1,467
4,042
2,902
9,258
13,699
17,991
28,455
11,637
3,997
48,576
70
2,125
1,512
1,850
803
7,910
194
28,076
411,581|**2022**
**£**
195,697
2,001
1,608
7,851
-
-
1,724
1,433
1,876
5,364
2,532
8,500
8,550
5,633
23,409
11,544
4,643
43,944
288
2,466
1,512
1,596
454
7,180
-
28,076
367,881
|
|---|---|---|
## **6 Directors**
No director received remuneration in the year, one Trustee was reimbursed £176 for travel costs (2022 – none).
We can confirm that there are no related party transactions that require disclosure in the accounts.
17.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **7 Employees**
## **Number of employees**
The average monthly number of employees (including part time) during the year was:
|Administration
Project staff
**Employment costs**
Wages and salaries
National insurance
Pension costs|**2023**
**number**
2
15
17
**2023**
**£**
201,941
5,340
2,008
209,289
|**2022**
**number**
2
14
16
**2022**
**£**
191,700
3,997
2,001
197,698|
|---|---|---|
There were no employees whose annual emoluments were £60,000 or more.
18.
**NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**8**
**Tangible fixed assets**
**Leasehold**
**Fixtures &**
**Property**
**equipment**
**(Building Fund)**
**£**
**£**
**Cost**
At 1 April 2022 and 31 March 2023
701,929
6,359
**Depreciation**
At 1April 2022
456,192
6,359
Charge for the Year
28,076
-
**At 31 March 2023**
484,268
6,359
**Net book value**
**At 31 March 2023**
217,661
-
At 31 March 2022
245,737
-
**9**
**Debtors**
**2023**
**£**
Grants receivable
-
Debtors and Prepayments
8,133
8,133
**10**
**Creditors: amounts falling due within one year**
**2023**
**£**
Accruals
10,073
Deferred Income
29,250
39,323|**Total**
**£**
708,288
462,551
28,076
490,627
217,761
245,737
**2022**
**£**
1,463
8,723
10,186
**2022**
**£**
6,534
67,604
74,138|
|---|---|
19.
## **NORTH EAST WINDHILL COMMUNITY ASSOCIATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **11 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:-
|||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 April 2022**|**resources**|**expended**|**31 March 2023**|
||**£**|**£**|**£**|**£**|
|Advice|14,987|45,500|(49,787)|10,700|
|Community Centre|245,737|-|(28,076)|217,661|
|Special Projects|23,097|244,638|(247,972)
|19,763|
||283,821|290,138|(325,835)
|248,124|
## **Advice service**
The advice service provides a comprehensive advice service to residents in an area of disadvantage and poor health. Advice is given on a wide range of issues and the worker employed will represent clients up to tribunal level. The worker also encourages clients to engage in community activity appropriate to their needs available in the centre.
## **Community centre**
To provide the new community centre.
## **Special projects**
Funds raised externally for a specific activity or project.
## **12 Reconciliation of net movement in funds to net cashflow from operating activities**
|Net movement in funds
(Less) bank interest
Add depreciation charge
Decrease/(increase) in debtors
(Decrease)/increase in creditors
**Net cash (used)/generated from operating activities**|**2023**
**£**
(32,740)
(136)
28,076
2,053
(34,815)
(37,562)|**2022**
**£**
(14,313)
(7)
28,076
(2,050)
40,275
51,981|
|---|---|---|