REGISTERED COMPANY NUMBER= 02939715 (England and Walesl REGISTERED CHARITY NUMBER: 1095372 Report of the Trustees and Unaudlted Flnanclal Statements for tho Year Ended 30 June 2024 for Darfleld Area Amenity So¢iety Limited Harris & Co Limil8d Chartered Accountants Marland House 13 Huddersfield Road Barnsley South Yorkshire S70 2LW
Darfield Area Amenity Society Limited Contents of th• Financial Statements for th• Year Ended 30 June 2024 Page Report of the Trustees Independent Examlnerfs Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 10 Dètailed Statement of Financial Activities
Darfleld Area Amenlty Soclety Llmlted Report of the Trustees for the Year Ended 30 June 2024 The trustees who are also directors of the charity for the purposes of Ihe Companies Act 2006, present théir report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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). OBJECTIVES AND ACTIVITIES Objectlves and aims The objectives of the charitable company are= 1) To promote high standards of planning and architecture in or affecting the area of benefit. 2) To educate the public in geography, history, natural history. architecture and arts and crafts skills of the area of benefit: 3) To secure the preservation protection developmenl and improvement of features of historic of public interest in the area of benefit. 4) Such other exclusively charitable purposes as the trustees in their absolute discretion shall det6rmine. Significant activities The Association has had a quite year on the whole. membership remains low, however, current m8mbers are dedicated to its success. We have resurrected the Planning and Environment group. which is active on community litter picks, assisting with a miners memorial project, and have helped residenvs prepare letters of opposition to planning concems. The museum continues to take up the bulk of volunteer time. There is considerable work lo be carried out within the museum specifically the outside has a damp problem and requires re rendering, at a very large cost. Events that were held in 23124 include a visiting theatre company put on a show, we held the annual snow drop tail in Feb 24, Children from local schools Visited the museum on several occasions during the year. for their educational requirements. a local school also sang at the Christmas light switch on. Community workshops were held at various times throughout the year. for craft classes, and poetry. Public benefit The charity trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. FINANCIAL REVIEW Financial position During the year ended 30 June 2024 income sOurceS was £37.023 (2023: £14.841) and expenditure was £19.816 (2023: £12.199). An in year surplus of £17,207 was reported for the year ended 30 June 2024 (2023: £2,642). At the end of the financial period {30 June 2024) the charitable company held £257,617 in closing reserves. with £216,327 allocated as restricted funds and £41.290 as unrestricted funds. £60,495 of the closing reserves related lo cash and bank balances. Reserve levels are monitored to ensure they are reasonable and sufficient to meet the ongoing maintenance and upkeep costs of the museum. FUTURE PLANS It is the 251h Anniversary of the museum in 2025, we have several events planned for this. Page 1
Darfield Area Amenlty Socléty Llmlt•d Report of the Trustees for the Year Ended 30 June 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. the memorandum and articles of association incorporated 16 June 1999 as amended by special resolution dated 7 January 2003. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02939715 (England and Wales) Reglstered Charity number 1095372 Reglstered office 2 Vicar Road Darfield Bamsley South Yorkshire S73 9JZ Trust••$ Mr l Mcmillan Mr R Firth Miss C E Hancock Miss D Brookes Miss E Crow¢roft Company Secretary Miss C E Hancock Independent Examlner Harris & Co Limited Chartered Accountsnts Marland House 13 Huddersf181d Road Barnsley South Yorkshire S70 2LW Approved by order of the board of trustees on 14 April 2025 and signed on its behalf by: Mr l Mcmillan - Trustee Page 2
Independent Examlnerfs Report to the Trusteès of Darfleld Area Amenity Soclety Limited Independent examiner's report to the trustees of Darfield Area Amenity So¢iety Llmited ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024. Responslbllitles and basls of report As the charity's trustees of the 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 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 2011 ('the 2011 Act,), In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145{5) {b) of thè 2011 Acl. Indep•ndent examiner's statement Your attention is to drawn to the fact that the charity has prepared the accounts {financial statements) in accordance with 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) in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention which gives me reasonable cause to believe thal. in any material respect.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 the accounts do not accord with those records. or the accounts do not comply with the accounting r6quirements of Section 396 of the 2006 Act other than any requirèment that the accounts give a true and fair view which is not a matter considered as part of an independent examination. or 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 havè 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, lan Bragger ACA Harris & Co Limited Chartered Accountants Marland House 13 Huddersfield Road Barnsley South Yorkshire S70 2LW Date: 14 April 2025 Page 3
Darfield Aréa Amenlty Soclety Llmlted Stat•ment of Finan¢ial Activltles for the Y•ar Ended 30 June 2024 2024 Tolal funds 2023 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 5,178 5,178 2,979 Charltable activities Charitable activity 21,438 21,438 Other trading activities 10,407 10,407 11,862 Total 15,585 21.438 37,023 14,841 EXPENDITURE ON Charitable actlvltles Charitable activity 19,816 19,816 12,199 NEf INCOMEI(EXPENDITURE (4,231) 21,438 17,207 2,642 RECONCILIATION OF FUNDS Total funds brought forward 45,521 194,889 240,410 237.768 TOTAL FUNDS CARRIED FORWARD 41.290 216,327 257,617 240.410 The notes form part of these financial statements Page 4
Darfield Area Amenity Society Limited (Reglstered number: 02939715) Balance Sheet 30 June 2024 2024 2023 Notes FIXED ASSETS Tangible assets 197,592 198,034 CURRENT ASSETS Cash at bank and in hand 60,495 42,847 CREDITORS Amounts falling due within one year (470} (471) NET CURRENT ASSETS 60.025 42,376 TOTAL ASSETS LESS CURRENT LIABILITIES 257.617 240.410 NEf ASSETS 257,617 240,410 FUNDS Unrestricted funds Restricted funds 10 41.290 216.327 45.521 194.889 TOTAL FUNDS 257.617 240,410 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowl@dge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of Ihe state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The fi'nancial statements were approved by the Board of Trustees and authorised for issue on 14 April 2025 and were signed on its behalf by: Mr l Mcmillan - Trustee The notes fom part of these financial statements Page 5
Dartield Area Am•nlty Soclety Llmited Notes to the Flnanclal Statements for the Year Ended 30 June 2024 ACCOUNTING POLICIES Basls of preparing the flnanclal statèments The fi'nancial statements have been prepared on a going concern basis under the historical cost convention. 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) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from l January 2019. The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following Account and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charilies: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Critical accounting Judgements and key sources of estimation uncertalnty No significant judgements or estimates have had to be made by the trustees in preparing these financial statements other than as described in the following accounting policies. Income All income is recognised in the Statement of Financial Activities onc8 the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfèr of economic benefits will be required in settl8rnent and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to Particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provid8d at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings 15Yo on reducing balance The trustees are of the opinion that the Heritage Amenity Centre has a residual value of at lèast the net book value brought forward and so no depreciation has been charged. Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund a¢countlng Unrestricted funds can be used in accordanc8 with the charitable objectives at the discretion of th6 trustees. Restricted funds can only be used for particular rèstricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 6 continued...
Darfleld Area Amenlty Society Llmltéd Notes to the Flnancial Statements - contlnued for the Year Ended 30 June 2024 ACCOUNTING POLICIES - continued Government grants Government grants are recognisad at the fair value of the asset receivéd or receivable when there is reasonable assurance that the granl conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liabilrty. OTHER TRADING ACTIVITIES 2024 2023 Museum and shop income 10,407 11,862 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting): 2024 2023 Depr8ciation - owned assets 442 520 TRUSTEES. REMUNERATION AND BENEFITS There were no truslees, remuneration or olher benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023. Trustees. expenses Expenses were paid during lh6 year lo 1 trustee totalling £286 (2023 - no trustees expenses were paid). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 2,979 2.979 Other trading activities 11,862 11.862 Tolal 14,841 14,841 EXPENDITURE ON Charitable activities Charitable activity 12,199 12.199 NET INCOME 2,642 2,642 RECONCILIATION OF FUNDS Total funds brought forward 42.879 194,889 237,768 Page 8 continued...
Darfleld Area Amenlty Society Llmlted Notes to the Financial Statements - contlnued for the Year Ended 30 June 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricled fund fund Total funds TOTAL FUNDS CARRIED FORWARD 45.521 194,889 240.410 INDEPENDENT EXAMINERS REMUNERATION The trustees have decided an independent examination should be undertaken and not an audit. The charges for the independent examination during the year was £1,051 (2023: £990). TANGIBLE FIXED ASSETS H8ritage Amenity Centre Fixtures and filtings Tolals COST At 1 July 2023 and 30 June 2024 195,093 21,014 216,107 DEPRECIATION At 1 July 2023 Charge for year 18,073 442 18.073 442 At 30 June 2024 18.515 18,515 NET BOOK VALUE At 30 June 2024 195.093 2.499 197,592 At 30 June 2023 195,093 2.941 198.034 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Accruals and deferred income 470 470 470 471 There is no deferred income. ANALYSIS OF NEf ASSETS BETWEEN FUNDS 2024 Total funds 2023 Tolal funds Unrestricted Restricted fund fund Fixéd assets Current assets Curient liabilities 2,703 39,057 194,889 21,438 197.592 60,495 470) 198.034 42.847 471) 41,290 216,327 257,617 240,410 Page 8 continued...
Darfield Area Amenity Society Limlted Notes to the Flnanclal Statements - contlnued for tha Year Ended 30 June 2024 10. MOVEMENT IN FUNDS Nel movement in funds At 3016124 At 117123 Unrestrlcted funds General fund 45,521 (4,231) 41,290 R•strict•d funds Restricted funds 194,889 21.438 216,327 TOTAL FUNDS 240,410 17,207 257.617 Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 15.585 (19,816) (4.231) Restricted funds Restricted funds 21,438 21,438 TOTAL FUNDS 37,023 19,816) 17,207 Comparatlves for movement In funds Net movement in funds At 3016123 At 117122 Unrestrletèd funds General fund 42,879 2,642 45,521 Restrlcted funds Restricted funds 194.889 194,889 TOTAL FUNDS 237,768 2.642 240,410 Comparative net movement in funds, included in the above are as follows: Incoming resources ReSoUrS expended Movement in funds Unrestricted funds General fund 14,841 (12,199) 2,642 TOTAL FUNDS 14,841 12.199) 2,642 Page 9 continued...
Darfield Area Amenlty Soclety Llmlted Notes to the Flnanclal Statements - contlnued for the Year Ended 30 June 2024 10. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 3016124 At 117122 Unrestrlcted funds General fund 42,879 {1,589) 41,290 Restrlcted funds Restricted funds 1g4,889 21,438 216,327 TOTAL FUNDS 237,768 19,849 257,617 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrleted funds General fund 30,426 (32,015) (1.589) Restricted funds Restricted funds 21,438 21.438 TOTAL FUNDS 51,864 32,015) 19,849 11. RELATED PARTY DISCLOSURES There were no re18ted party transactions for the year ended 30 Junè 2024. Page 10
Darfield Area Amènity Society Llmlted Detailed Statem•nt of Flnanclal Activities for the Year Ended 30 June 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Gifts Donations Subscriptions Function receipts (1) 3.316 12 1,851 (1) 581 372 2.027 5,178 2.979 Other trading activilles Museum and shop income 10.407 11,862 Charltable activities Grants 21,438 Total incoming resources 37,023 14,841 EXPENDITURE Charltable actlvities Museum and shop expenses Function costs 3.691 156 4,180 568 3,847 4,748 Support costs Management Rent and rates Insurance Light and heat Telephone Postage and stationery Sundries Website costs Repairs and renewals Subscriptions Donations Hall hire Fixtures and fittings 270 1.995 3.726 727 267 683 50 5,979 580 200 (3.334) 1.959 3,830 619 162 784 600 863 43 75 520 441 14.918 6.121 Governanee costs Accountancy and legal fees 1.051 1,330 Total resources expended 19,816 12.199 Net income 17,207 2,642 This page does not form part of the statutory financial statements Page11