Financial Statements for the Year Ended 31st March 2024 on Communit House Limited RIPQN Community House Registered Charity Numbor: 1098125 Llmlted Company by Guarantee Number:4421338 Ripon Community House Limited Contents of the Financial Statements for the Year Ended 31 st March 2024 Page 3 Company Information Page 4-6 Trustees, Report Page 7 Independent Examine¢s report Page 8 Statement of Financial Activities Page 9-10 Balance Sheet Pages11-17 Noles to the accounts Ripon Community House Limited Company Infomiation for the Year Ended 31st March 2024 Directors: Ms Rebecca Blunstone - Appoinled 15th November 2023 Mr Mlchael Thwaites - Appointed 141h November 2023 Mr Stuart Martin Mr David Elsy Ms Katie Sharman Secretary: Mr David Elsy Registered Office: Community House Sharow View Allhallowgate Ripon North Yorkshire HG41LE Registered Number. 4421338 Independent Examlner: Mr T Jones FCCA TP Jones and Co LLP 23 Victoria Avenue Harrogate North Yorkshire HG15RD RIPON COMMUNITY HOUSE TRUSTEES, REPORT- YEAR ENDED 31 MARCH 2024 We submit our annual report and financial statements for Ihe year ended 31 March 2024. Constitution Ripon Community House Limited is a Company Limited by Guarantee. its constitution is govemed by the Memorandum & Articles of Association Rlsk management The Trustees have overall responsibility for ensuring that the Charity has appropriate procedures in place to mitigate risks related to strategy. operations, finan￿ or legal compliance. The Charitys currenl procedures Include: A fonnal process for review, recording and management of risks An ongoing strategic plan and annual budgets against which actual results are reviewed throughout the year., and Intemal controls and policies. Prlnclpal activity and objectlves The trustees confimi that they have referred to the guidance contained in the Charity Commisslon's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. The principal activities of Ripon Community House Limited and the Charily's objectives are:_ To promote, develop and support voluntary activty in the area of Ripon, Boroughbridge, Pateley Bridge and Masham. Stratsgic objectives We seek to ensure equal opportunity and access to services throughout Ihis predominanlly rural area. Reserves pollcy The policy of the Trustees is to buikl and maintain an appropriale level of free reserves since due regard needs to be given to the contingencies surrounding the Charity's operalion. Actlvlties for the Year The Charlty continues to increase the resources on the back of an outstanding year in 2022. The resources have increased by £27.CQO during the year. Communty House has continued to support the local communty throughoLrt the year. Food Support continues to be a key activity. The Food Bank remains in demand and Waste Not Wednesday. which is the provision of cooked food from surplus produce provided by local supporters, continues to grow and is very well retsived. Durlng the year the Charity has continued to supportlwork with Communty Anchor and North Yorkshire Council. We have also initiated the provision of administration support for the Community Transport Scheme. Further new users include Ihe Islamic Prayer Group wlth room facilities and other provisions. Communty House has had some intemal challenges during Ihe year Including staffinglresourcing obstacles and In partlcular the demands on maintaining the property. The Charity occupies, and relies on, a large older property which is In need of extensive repairs and refurbishment. The costs incurred this year are evident In the accounts. This will continue into 2024125 however grant funding has been secured to 'cushion' the blow. As in previous years, it is the staff and volunteers who work and support the Charity. who have contlnued to provide the energy and flexibility to enable the Charity to perform and produce these results. The Board of Trustees are very grateful for their commitment and dedication to their roles. Inforniatlon for Independent Examiner So far as each of Ihe directors is aware at the tlme the report is approved: There is no relevant Informalion of which the indePe￿Ient examiner is unaware. and The directors have taken all the steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that infomalion. In preparing this report the dlrectors have taken advantage of the small companies, exemption provided by s415A of the Companies Act 2006. This report was approved by the board on and signed on its beha￿. Stuart Martin Chair of Boanl of Trustees Independent examiner's report on the accounts Roport to the tru8tee81 members of Ripon Community House Limited On accounts for tho yoar ended 31st March 2024 Charity no 1098125 Set out on pagos 1-17 Respecllve The charitys trustees are respx)n$ible for the preparation of the accounts. The charity's Iru$lees re6pon8lbllltlag consider that an audil is not reqUI￿d for this year under section 144 of the Charities Act 2011 (the of tiusteos and Chartties Act) and that an independent examination is needed. examlnor 11 is my responslbillty to.. examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general Di￿¢t10n$ given by th8 Charity Commission {under section 14515)Ibl of the Charities Act. and to stale whether particular matters have come to my attention. Basls of My examination was carried out in accordance wth general Directions given by the Charity independent Commission. An examination indudes a review of the accounting records kept by the charity and examinerfs a comparison of the accounts presented with those records. It also includes consideration of any statement unusual items or disclosures in the ac¢ounl$, and seeking explanations from the Irustees concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be required In an audlt. and consequently no opinion is gNen as lo whether the accounts present a'true and fairf vlew and the ￿port is limited to those matters set out in the statement below. Indop¢ndont In ￿nnectIon with my examination, no material matters have ￿rne to my attention which gives ?xarninoT'8 fne cause to believe that in, any material respect.. statomont . accounliro records were not kept in accordance with se¢tion 386 of Ihe Companies Act 2006,. or . the accounts do not accord with such records,. or the accounts do not comply with relevant accounting requirements under section 396 of the Companie5 Act 2006 olh&r than any requirement that the a¢count$ give a 'true and fairf view which is not a matter considered as part of an independent examination,. or • the accounts have not been prepared in accordance wth Ihe Charities SORP IFRS102). I have come across no other matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to bg reached. Nam•: Mr Tim Jones Rolevanl professional qualrfi¢*ionls): or body (rf any): FCCA Addross: TP Jones and Co LLP, First Floor, 23 v￿torIa Avenue, Harrogate. HG15RD on Communit House Ltd Statement of financial activities for the year ended 31st March 2024 Restrlct•d Incoma funds Unrestrlcled funds Total last year Total thls year Incomlng rosourcas (Note 3) Incomlng r•$our¢•s from Yntrat￿ fund¥ Vduntary IrKome AthO88 lor generatkng fi￿d$ 98,592 98,592 82,986 Im16strn8nt Income Incomlng resour￿• from charltable actlvJtl•s 43,405 44,420 82,920 Total Incomlng resources 165.910 Resour¢e$ expended (Note 4) Costs Of Gonèrating Funds FLndraisinG trading oJ9ts 120,149 31,500 151,649 105,168 Chorltsbl? actlvltles 1,163 6,000 7.163 Gmmance ¢ost8 600 600 Total resources expended Net Incomlnty(outgolng) resourc•$ beft•re transfers 121.912 37,500 159,412 105,768 20,085 6,920 27,005 60,142 Gro83 transfers between funds 4,536 4,536 Net incom1n￿(outgolngj r•sourc•$ before other recognised galns/{losses) 24.621 2,384 27.005 60,142 Net movement in funds 24,621 2,384 27,005 60.142 Totsl funds brought forward 1,226.280 4,536 1,230,816 1,170,674 Total fiinds Carried forward 1,250.901 6.920 1257 821 1.230,816 Ripon Communit House Ltd Balance sheet as at 31st March 2024 Year Endod 31st March 2024 Year Ended 31st Mar¢h 2023 Fixed assets Tangible assets {Note 7) 1,109.296 1109296 1,111,054 1111,054 Total fixed assets Current assets Debtors (Noto 8) Cash at bank and In hand 7,487 149,393 156,880 3,382 150,576 153,958 Total current assets Creditors: amounts falling due wlthln one year (Note g) 8.355 34,196 Net current assets/(Ilabllltles) 148.525 119.762 Total assets less current Ilabllltles 1257.821 1,230,816 Net assets 1257.821 1230 816 Funds of the Charity Unrostrictod funds 1,235,901 6.920 1,211,280 4.536 Restrlcted Income funds Rèserve fund Total funds 1,257.821 1,230,816 For the year ending 31st March 2024 tha company was entitled lo exemption from audit under S8Ction 477 of the Companies Act 2006 relating lo smaller companies. - No members have required the company lo obtain an audil of its accounts for the year in question in accordance with section 476 of the Companies Ad 2006. - The dir8Ctors acknowledge their responsibility for complying with the requirements of the Act wilh respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies Subject to the small companies, regim8 and in 8¢¢ordance with FRS 102 SORP. The annual accounts were approved by the 808rd of Directors of Ripon Communty House zoli4u and signed on its behalf by: rectot of Rlpon Community House Ltd io Ripon Communit House Ltd Notes to the accounts for the Year Ended 31 st March 2024 1) Company Status The Company is Limited by guarantee; Every member undertakes to Contribute £1 per member in event of winding up the company. 2) Accountlng Poli¢ies 2.1) Accounting convention The accounts have been prepared in accordance with the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Pradice applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), as amended for accounting peri¢xIs commencing from 1 st January 2016. The charity is a Public Benefit Entity as defined by FRS 102. The accounts have been prepar8d und8r historical cost convention. The accounts present a tru8 and fair view and no changes have been made to the principal accounting policies adopted below. 2.2) Going concern At the time of approving the accounts, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concem basis of accounting in preparing the accounts. 2.3) Incoming rn$our¢•s Incoming resources are recognised in the p8riod in which they are received. Income is deferred only when the charity has to fulfil conditions before entitled to it or wher8 the funder has specified that the income is to be expended in a future period. 2.4) Rasources expendod All expenditure is included in th8 Statement of Financial Activities on an accrual's basis. Resources expended are allocated directly to a particular activity where costs ￿late directly to that activity. Where costs cannot be directly attributéd to particular headings, they have been allo¢ated to activities on a basis conslstent with use of the resources. 2.5) Tangible fixed assets Tangible fixed assets ar8 Sta18d at cosl or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their residual value, over their expected usefvl lives on the following bases.. Fixtu￿$ & fittings 250/0 reducing balance Office Equipment 25% reduclng balance li on Communit House Ltd Notes to the accounts for the Year Ended 31 st March 2024 conl 2.6) Community House The Charity does not depreciate freehold property as they Consider it to have an indefi'nitely long life and an informal valuation of the land has resulted to date in there being no indication in the land becoming impaired. 2.7) Penslons The company makes payments to employ88s' personal pension schemes and the pension charge Included in the Ststernent of Financial Activities represents the amount payable to the schemes in respect of the period. 2.8} Taxatlon As a registered charity the company benefits from rates relief and is generally exempt from Income Tax and Capital Gains Tax. bLrt not from VAT. Irrecoverable VAT is included in the cost of those items to which il relates 12 Ripon Communi House Ltd Notes to the accounts for the Year Ended 31st March 2024 (cont) Note 3 Analysis of incoming resources Year Endod 31st March 2024 Year Ended 31st March 2023 Analysis Activities for generatlng funds Catering Income Miscellaneous Income Fundraising Room Hire Rents 1,007 1,333 1,232 42,873 52,147 98,592 5.636 448 38.876 38,026 82.986 Total Inveslmanl in¢omg Int8rest Total Incomlng rosources from charitable actlvitles Grants, donations and Gift Aid Service charges 84,150 3,675 87,825 79,475 3.445 82,920 Total 13 on Communit House Notes to the accounts for the Year Ended 31st March 2024 {cont) Note 4 Analysis of resources expended Year Ended Year Ended 31st March 31st March 2024 2023 Anal Is Fundraising trading costs Salaries Office Costs Photocopying Service provision Communications Training Premises costs, rèpairs and waste dis Sundry Equipment Utilitiès Insurance Professional fees Loan Interest Bank charges Depreciation 70,405 3.011 396 1,324 3,202 600 61,132 1,659 420 5,050 2,207 1,017 40,922 753 328 18.878 6,205 3,373 12.883 233 544 10,587 5,735 930 427 2.344 105,168 494 1,758 151.649 Total Charitable activitios Food bank costs Volunteers 6,000 1,163 7.163 Total Governance eosts Payroll and audit 600 600 600 600 Total 14 Ripon Communit House Ltd Notes to the accounts for the Year Ended 31st March 2024 {contl Note 5 5.1 Trusteo expens Details of certain items of expendlture Thls year None Last y8ar Nono Total amount pald 5.2 Fees for examination or audit of the accounts Last year Thls yoar Indopendent èxamlner's or auditors. foes for reportlng on the accounts 600 600 Note 6 Pald employees 6.1 Staff Costs This year year Gross wagès, 8alarles and ￿ftefft8 in kind Pèn8lon costs 67,413 2,992 70,405 59.299 1,833 61.132 Total Staff costs Last year Number 6.2 Avorage number of employees in the year This year Number Full time Part time Total 15 on Communit House Ltd Notes to the accounts for the Year Ended 31st March 2024 Icontl Note 7 Tangib19 fixed assets 7.1 Cost or valuation Froehold land & buildlngs Motor vehicles Fixturos and fittings Total equlpment 8alan¢e brought forward 1.104.020 30,681 41.223 1,175,924 Additions Revaluations Disposals Transfers Balance carried forward 1,104,020 41223 1175.924 7.2 Ac¢umulated depreclation and impalrnwnt provisions Basis RB RB 330 RB 25% Balance brought forward Depreciation charge for year Impaiment provisions Revaluations Disposals Transfers Balance Carried forward 30.176 126 34,694 1,632 64,870 1,758 30,302 36,326 66,628 7.3 Not book valuè 1,104,020 505 1,104,020 Brought forward Carried forward 6,529 4,897 1,111,054 1.109,296 379 16 Ripon Communit House Ltd Notes to the accounts for the Year Ended 31st March 2024 cont Note 8 Debtors and prepayments 8.1 Analysis of debtors Amounts falling duo withln one year This year Last year Amount$ falling due after morn than one ar This yoar Last year Trade debtors Total 7,487 3,382 Note 9 Creditors and accruals 9.1 Anatysis of creditors Amounts falllng due within one yèar Thls year Last year Amourt8 falllng due after more than one This year Last ear Trnde creditors 3,168 2,761 VAT 3,297 3,635 Accruals and deferred Incomo 1,890 8,355 Total 17