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2025-06-30-accounts

REGISTERED COMPANY NUMBER: 02939715 (England and Wales) REGISTERED CHARITY NUMBER: 1095372

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025

for Darfield Area Amenity Society

Harris & Co Limited Chartered Accountants Marland House 13 Huddersfield Road Bamsley South Yorkshire $70 2LW

Darfield Area Amenity Society

Contents of the Financial Statements for the Year Ended 30 June 2025

Page
Report ofthe Trustees 1 to 2
independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 12
DetailedStatementofFinancialActivities 13

Darfield Area Amenity Society

Report of the Trustees for the Year Ended 30 June 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. 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

Objectives 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 development 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 detennine.

Significant activities The Association had a positive and productive year overall. While membership numbers remain relatively modest, the commitment and dedication of existing members continue to play a vital role in supporting the Association's activities and ongoing developmert.

The Planning and Environment Group has remained active throughout the year. Members have organised and participated in community litter picking initiatives, tree planting activities and have supported the development of a miners' memorial project. The group has also helped locai residents in preparing letters of representation regarding planning matters of concem within the community.

The museum continues to account for most of the volunteer effort. A considerable amount of work remains to be undertaken, particularly in relation to the external fabric of the building An issue with damp has been identified, and remedial work, including the re-rendering of the exterior walls, will be required. This is expected to involve a significant financial commitment.

During 2024/25 a number of events and activities were successfully delivered. These included a performance by a visiting theatre company and the annual Snowdrop Trail held in February 2025. The museum also welcomed visits from children from local schools on several occasions during the year, supporting their educational programmes. in addition, a range of community workshops were held at various times, including craft sessions and poetry activities.

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 2025 income resources was £32,320 (2024: £37,023) and expenditure was £54,683 (2024: £19,816). An in year deficit of £22,363 was reported for the year ended 30 June 2025 due to the spending of grant income received in the prior year (2024: £19,816 surplus). At the end of the financial period (30 June 2025) the charitable company held £235,254 in closing reserves, with £203, 216 allocated as restricted funds and £32,038 as unrestricted funds. £38,510 of the closing reserves related to 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.

Governing document The charity is controlled by its goveming document, the memorandum and articles of association incorporated 16 June 1999 as amended by special resolution dated 7 January 2003.

Page 1

Darfield Area Amenity Society

Report of the Trustees

for the Year Ended 30 June 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Future Plans

The year 2025 marked the 25th anniversary of the Museum. To commemorate this milestone, a special commission was created in the form of a glass mosaic installation featuring a central "25 Years" emblem. The project invited members of the public to contribute to the mosaic, creating a lasting community artwork to celebrate the Museum's anniversary.

On 29 August 2025, a blue plaque was unveiled at the Museum to honour Maurice Dobson and Fred Halliday, recognising their lives and their defiance of the social conventions of the 1950s. Looking ahead, the Trustees will focus on maintaining and developing the Museum’‘s collections through continued cataloguing, conservation, and improvements to storage. Plans also include expanding public engagement through a wider programme of exhibitions, events, and educational activities. The recruitment and support of volunteers will remain a priority, recognising the essential role they play in the operation of the Museum. Trustees will also continue to seek additional funding through grants and donations. Governance and operational praciices will be kept under regular review to ensure effective management and compliance with charity requirements.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 02939715 (England and Wales)

Registered Charity number

1095372

Registered office 2 Vicar Road Darfield Bamsley South Yorkshire $73 9JZ

Trustees Mr 1 McMillan Mr R Firth (resigned 3.6.25) Miss C E Hancock Ms E Crowcroft (appointed 21.2.25) Miss D C Brookes (appainted 3.6.25)

Company Secretary

Miss C E Hancock

Independent Examiner Harris & Co Limited Chartered Accountants Marland House 13 Huddersfield Road Barnsley South Yorkshire $70 2LW

Approved by order of the board of trustees on 25 March 2026 and signed on its behalf by:

Trustee — \ Me Man

Page 2

Independent Examiner's Report to the Trustees of Darfield Area Amenity Society

independent examiner's report to the trustees of Darfield Area Amenity Society (‘the Company’) | report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025. Responsibilities and basis 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 tne 2006 Act and are eligible for independent examination, | 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 | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent 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 Apri 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 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)). | have no concems 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,

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Be S
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Jan Bragger ACA

Harris & Co Limited Chartered Accountants Marland House 13 Huddersfield Road Bamsley South Yorkshire $70 2LW Date: 26 for lrore

Page 3

Darfield Area Amenity Society

Statement of Financial Activities for the Year Ended 30 June 2025

2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 14,490 - 14,490 5,178
Charitable activities
Charitable activity - 3,525 3,525 21,438
Other trading activities 2 14,306 - 14,306 10,407
Total 28, 796 3,525 32,321 37,023
EXPENDITURE ON
Charitable activities 3
Charitable activity 38,048 16,636 54,684 19,816
NETINCOME/(EXPENDITURE) (9,252) (13,111) (22,363) 17,207
RECONCILIATION OF FUNDS
Total funds brought forward 41,290 216,327 257.617 240,410
TOTALFUNDSCARRIEDFORWARD 32,038 203,216 235,254 257,617

The notes form part of these financial statements

Page 4

Darfield Area Amenity Society

Balance Sheet
30 June 2025
2025 2024
Notes £ a
FIXED ASSETS
Tangible assets 10 197,214 197,592
CURRENT ASSETS
Cash at bank and in hand
38,510 60,495
CREDITORS
Amounts falling due within one year 41 (470) (470)
NET CURRENT ASSETS 38,040 60,025
TOTAL ASSETS LESS CURRENT
LIABILITIES
235,254 257.617
NETASSETS 235,254 257.617
FUNDS
Unrestricted funds
13 32,038 41,290
Restricted funds 203,216 216,327
TOTALFUNDS 235,254 257,617

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(b) preparing financial statements which give a true and fair view of the 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 financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2026 and were signed on its behalf by:

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Sy ——
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Truste —_—

The notes form part of these financial statements

Page 5

Darfield Area Amenity Society

Notes to the Financial Statements for the Year Ended 30 June 2025

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements The financial statements have been prepared on a going concem 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 1 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 Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Critical accounting judgements and key sources of estimation uncertainty 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 once 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 transfer of economic benefits will be required in settlement 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 provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 15% on reducing balance The trustees are of the opinion that the Heritage Amenity Centre has a residual value of at least the net book value brought forward and so no depreciation has been charged.

Taxation The charity is exempt from corporation tax on its charitable activities.

Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted 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.

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continued...

it. ACCOUNTING POLICIES - continued

Darfield Area Amenity Society

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

Government grants Goverment grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant 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 liability

  1. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
2025 2024
£ a
Museum and shop income 14,306 10.407
CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see cosis (see
note 4) note 5) Totals
£ + 3
Charitableactivity 7,077 47,607 54,684
  1. DIRECT COSTS OF CHARITABLE ACTIVITIES
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Museum and shop expenses 5,792 3,691
Function costs 1,285 156
7,077 3,847
SUPPORT COSTS
Governance
Management costs Totals
a £ £
Charitable activity 46,487 1,120 47,607
Support costs. included intheabove, areas follows: 2025 2024
Charitable Total
activity activities
£ £
Rent and rates 283 270
Insurance 2,028 1.995
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Website costs
2,835
911
127
98
2,524
158
3,726
727
267
-
683
50
Repairs and renewals
Subscriptions
29,845
-
5,979
580
Carriedforward 38,809 14,277
  1. SUPPORT COSTS Charitable activity Support costs. included in the above, are as follows:

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continued...

Darfield Area Amenity Society

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

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||||||| |---|---|---|---|---|---| |5.|SUPPORT|COSTS|-|continued| |2025|2024| |Charitable|Total| |activity|activities| |£|£| |Brought|forward|38,809|14,277| |Donations|-|200| |Consultancy|and|professional|7,300|-| |Depreciation|of|tangible|and|heritage| |assets|,|378|441| |Accountancy|and|legal|fees|1,120|1,051| |47,607|15,969| |6.|NET|INCOME/(EXPENDITURE)| |Net|income/(expenditure)|is|stated|after|charging/(crediting):| |2025|2024| |£|£| |Depreciation|- owned|assets|378|442|

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  1. TRUSTEES' REMUNERATION AND BENEFITS

One trustee, Mr 1 McMillan, received payment of £1,050 for researcttiing and writing lyrics during the year ended 30 June 2025, The payment was made in line with the charities constitution document and in line with sections 185 to 188 of the Charities Act 2011. There were no trustees’ remuneration or other benefits for the year ended 30 June 2025.

Trustees’ expenses Expenses were paid during the year to 3 trustees totalling £1,617 (2024 - £286 to 1 trustee).

  1. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total| |fund|fund|funds| |£|£|£| |INCOME|AND|ENDOWMENTS|FROM| |Donations|and|legacies|5,178|-|5.178| |Charitable|activities| |Charitable|activity|-|21,438|21,438| |Other|trading|activities|10,407|:|10,407| |Total|15,585|21,438|37,023| |EXPENDITURE|ON| |Charitable|activities| |Charitable|activity|19,816|-|19,816| |NET|INCOME/(EXPENDITURE)|(4,231)|21,438|17,207| |RECONCILIATION|OF|FUNDS| |Total|funds|brought|forward|45,521|194,889|240,410|

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continued...

Darfield Area Amenity Society

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

8, COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
- continued
Restricted
Total
fund fund funds
ps 3 £
TOTAL FUNDS CARRIED FORWARD 41,290 216,327 257,617
9. INDEPENDENTEXAMINERSREMUNERATION
The trustees have decided an independent examination should be undertaken and not an audit. The
charges forthe independent examination during the yearwas £1,120 (202: £1051).
The trustees have decided an independent examination should be undertaken and not an audit. The
charges forthe independent examination during the yearwas £1,120 (202: £1051).
The trustees have decided an independent examination should be undertaken and not an audit. The
charges forthe independent examination during the yearwas £1,120 (202: £1051).
The trustees have decided an independent examination should be undertaken and not an audit. The
charges forthe independent examination during the yearwas £1,120 (202: £1051).
The trustees have decided an independent examination should be undertaken and not an audit. The
charges forthe independent examination during the yearwas £1,120 (202: £1051).
The trustees have decided an independent examination should be undertaken and not an audit. The
charges forthe independent examination during the yearwas £1,120 (202: £1051).
10. TANGIBLE FIXEDASSETS Heritage
Amenity
Centre
Fixtures
and
fittings
Totals
£ £ £
COST
At 1 July 2024 and 30 June2025 195,093 21,014 216,107
DEPRECIATION
At 1 July 2024
Charge foryear
-
-
48,515
378
18,515
378
At 30 June 2025 - 18,893 18,893
NET BOOK VALUE
At 30 June 2025 195,093 2,121 197,214
At 30 June 2024 195,093 2,499 197,592
41. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Accruals and deferred income 470 470
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025 2024
Unrestricted Restricted Total Total
fund fund funds funds
£ £ £ £
Fixed assets
Current assets
2,325
30,183
194,889
8,327
197.214
38,510
197,592
60,495
Current liabilities (470) - (470) (470)
32,038 203,216 235,254 257,617

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continued..

Darfield Area Amenity Society

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025
13. MOVEMENT IN FUNDS
Net
movement At
At 1/7/24 in funds 30/6/25
£ £ £
Unrestricted funds
General fund 41,290 (8,252) 32,038
Restricted funds
Restricted funds 216,327 (13,111) 203,216
TOTAL FUNDS 257,617 (22,363) 235,254
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund
28,796 (38,048) (9,252)
Restricted funds
Restricted funds
3,525 (16,636) (13,111)
TOTAL FUNDS 32,321 (54,684) (22,363)
Comparatives for movement in funds
Net
movement At
At 1/7/23 in funds 30/6/24
£ £ £
Unrestricted funds
General fund 45,521 (4,231) 41,290
Restricted funds
Restricted funds 194,889 21,438 216,327
TOTALFUNDS 240,410 17,207 257,617

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continued...

Darfield Area Amenity Society

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

13. MOVEMENT IN FUNDS- continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ Fe
Unrestricted funds
General fund 15,585 (19,816) (4.231)
Restricted funds
Restricted funds 21,438 - 21.438
TOTALFUNDS 37,023 (19,816) 17,207

A current year 12 months and prior year 12 months combined position is as follows:

A current year 12 months and prior yearyear 12 months combined position is as follows:
Net
At 1/7/23 movement
in funds
At
30/6/25
fi £ ig
Unrestricted funds
General fund
45,521 (13,483) 32,038
Restricted funds
Restricted funds 194,889 8,327 203,216
TOTALFUNDS 240,410 (5,156) 235,254

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
£ £ Ee
Unrestricted funds
General fund
44,381 (57,864) (13,483)
Restricted funds
Restricted funds 24,963 (16,636) 8,327
TOTALFUNDS 69,344 (74,500) (5,156)

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continued...

Darfield Area Amenity Society

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025.

Page 12

Darfield Area Amenity Society

Detailed Statement of Financial Activities
for the Year Ended 30 June 2025
2025 2024
Ss £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Subscriptions
4
11,727
312
(1)
3,316
12
Function receipts 2,450 1,851
14,490 5.178
Other trading activities
Museum and shop income 14,306 10.407
Charitable activities
Grants 3,525 21,438
Total incoming resources 32.321 37.023
EXPENDITURE
Charitable activities
Museum and shop expenses 5,792 3,691
Function costs 1,285 156
7,077 3,847
Support costs
Management
Rent and rates 283 270
Insurance 2,028 1,995
Light and heat 2,835 3,726
Telephone 911 727
Postage and stationery 127 267
Advertising 98 -
Sundries 2,524 683
Website costs 158 50
Repairs and renewals
Subscriptions
29,845
-
5,979
580
Donations - 200
Consultancy and professional 7,300 -
Fixtures and fittings 378 441
46.487 14,918
Governance costs
Accountancy and legal fees 1,120 1,051
Total resources expended 54 684 19,816
Net(expenditure)/income (22,363) 17,207

This page does not form part of the statutory financial statements

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