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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 04804835 REGISTERED CHARITY NUMBER: 1100754

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

Page
Legal & Administrative Information 1
Trustees Annual Report 2 - 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 - 12

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

LEGAL AND ADMINISTRATIVE INFORMATION

Status

The organisation is a charitable company limited by guarantee, incorporated on 19 June 2003 and registered as a charity on 17 November 2003

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the Board of Trustees are elected with a requirement that one-third retire at each AGM. Retiring Trustees are elegible for re-election.

Board of Trustees

H. M. Franc J. Phillips D.F. Hughes J. Thomas J. Hughes J. Lythcoe B. Upadhay Secretary S. Phillips Registered Office and Operational Address 4 Harropwell Lane Pontefract West Yorkshire WF8 1QY

Accountants

Stephens Accountancy Services Ltd 32 Gillygate Pontefract West Yorkshire WF8 1PQ Bankers Solicitors Barclays Bank Plc Maurice Smiths 5 Market Place Norwood House Pontefract Stuart Road WF8 Pontefract WF8 1BT

Page 1

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2023.

Legal and administrative information set out on page 1 forms part of the report. The financial statements comply with the current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.

AIM AND PURPOSE

The purpose of the Pontefract Family Centre is to provide, in a safe and caring environment, adults with learning difficulties leisure, recreational and educational opportunities which are meaningful, testing, rewarding and confidence building. This is aimed at enhancing the lives of those who would otherwise be denied access to such opportunities.

OBJECTIVES AND ACTIVITIES

The centre has operated out of premises at 4 Harropwell Lane, Pontefract for approximately 30 years.

The Company is administered by the Board of Directors / Trustees who, at monthly meetings, plan to ensure activities will contribute to the aims set out whilst also taking into consideration the Charity Commission's general guidance on public benefit. All members give their time voluntarily and receive no benefit other than those set out in Note 5 to the accounts.

The Trustees delegate the day-to-day responsibility for organising and administrating the Charity to the Centre Manager and his senior staff.

Our activities are as follows:-

Our Equal Opportunities Policy continues to be excercised demonstrating our determined attitude to practicing equal opportunities in all aspects of our work.

ORGANISATION

The Trustees delegate the day-to-day responsibility for organising and administrating the Charity to the Centre Manager and his senior staff.

DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS

The centre has been operating out of Pontefract for approximately 38 years.

Page 2

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

ACHIEVEMENTS AND PERFORMANCE

Based on our mission statement, the Centre has had another satisfactory year by continuing to provide a high quality service to its members.

During the year and within Day Opportunities, many well attended outside visits have been undertaken, e.g, theme parks, theatres, museums etc.

All Monday to Thursday evening activities continue to be well attended.

We have also continued to fulfil our contractual obligations to W.M.D.C., our major provider of funds.

FINANCIAL REVIEW

WMDC grant income has remained the same. An additional grant was received to cover the Artisan baker's wages.

A meeting with the Authority took place in 2019/20 to discuss an uplift on the funding. It was confirmed that an increase from April 2020 of 1.5%

RESERVES POLICY

The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible assets (the free reserves') held by the charity should approximate to one quarter of the annual resources expended. This would provide sufficient funds to cover management, administration and support costs and respond to emergencies as they arise. At the present time, free reserves do not reach this target, however the trustees are continuing to seek additional funds from any available sources and keep costs under regular review.

Page 3

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2023

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources and application of resources of the charity for that period. In preparing these financial statements the trustees are required to:-

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANIES PROVISIONS

This report has been prepared in accordance with the special provisions for the small companies under the Companies Act 2006.

Registered Office:

Signed by order of the Trustees

4 Harropwell Lane Pontefract West Yorkshire WF8 1QY J HUGHES - DIRECTOR

Approved by the Trustees on: 24 August 2023.

Page 4

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS

We report on the accounts for the year ended 31 March 2023 set out on pages 6 to 12.

Respective responsibilities of Trustees and Examiner

As the charity trustees, you are responsible for the preparation of accounts: you consider that the audit requirements of section 43(2) of the Charities Act 1993 (CA 1993) does not apply. It is our responsibility to state, on the basis of proceedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of CA 1993, whether particular matters have come to our attention.

Basis of Independent Examiners' report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It includes consideration of any unusual items or disclosures in the accounts, and the seeking of 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, we do not express an audit opinion on the view given by the accounts.

Independent Examiners' qualified statement

These accounts have been prepared from the accounting records, information and explanations provided to us. We are satisfied that the accounts fully comply with the accounting requirements of the Charities Act 1993.

In connection with our examination, no matter has come to our attention:

  1. which gives reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of CA 1993; and to prepare accounts which accord and comply with the accounting records and to comply with the accounting requirements of CA 1993 have not been met; or

  2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stephens Accountancy Services Ltd

……………………………………………………….

Southgate Business Centre 32 Gillygate Pontefract WF8 1PQ

Page 5

PONTEFRACT FAMILY CENTRE

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2023 2022
Notes £ £ £ £
Incoming Resources
Incoming resources from Generated funds:
Voluntary Income:
Grants and donations 2 133,793 133,793 123,381
Investment income 3
133,793 133,793 123,381
Incoming resources from Charitable Activities
Activity Fees 33,977 33,977 38,720
Catering 7,333 7,333 5,412
41,310 41,310 44,132
Total incoming resources 175,103 175,103 167,513
Resources expended 4
Costs of generating funds:
Fundraising costs of grants and donations
Charitable activities:
Operation of the centre 137,726 137,726 166,760
Governance costs 5,687 5,687 5,151
Total resources expended 143,413 0
143,413		 171,911
Net income / (expenditure) for the year before
transfers 31,690 31,690 -4,398
Gross transfers between funds
Reconciliation of funds 31,690 0
31,690		 -4,398
Total funds brought forward 213,525 216,370
429,895
Total funds carried forward 245,215 216,370
461,585

All the amounts above are derived from continuing operations and the Centre has no recognised gains or losses other than those passing through the Statement of Financial Activities.

(The notes on pages 8 to 12 from part of these accounts)

Page 6

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

BALANCE SHEET AT 31 MARCH 2023

Notes 2023 2022
£ £ £ £
FIXED ASSETS
Tangible Assets 6 213,783.00 213,324.00
CURRENT ASSETS
Stock 100.00 100.00
Debtors 7 134,648.00 134,146.00
Cash in Bank 103,376.00 57,927.00
Cash in Hand 44.00 98.00
238,168.00 192,271.00
CREDITORS
Amounts falling due within one year: 8 -30,158.00 -3,989.00
NET CURRENT ASSETS 208,010.00 188,282.00
CREDITORS
Amounts falling due after one year 9 -7,977.00 -18,299.00
NET ASSETS 413,816.00 383,307.00
FUNDS
Unrestricted 273,332.00 242,823.00
Restricted 10 216,370.00 216,370.00
Revaluation reserve -75,886.00 -75,886.00
413,816.00 383,307.00

For the year ending 31 March 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director's acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions for small companies under Part VII of the Charities Act 1993.

These financial statements were approved by the members of the Board on 24 August 2023 and are signed on their behalf by:

………………………………………………………………………..

J HUGHES - DIRECTOR

The notes on pages 8 to 12 form part of these financial statements

Page 7

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1 ACCOUNTING POLICIES

1.1 Basis of Preparation of Accounts

The accounts are prepared under the historical cost convention and include the results of the Charity's operations which are described in the Trustee's Report and all of which are continuing.

The accounts have been prepared in accordance with the Statement of Recommended Practice for the charity records.

The charity has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small charity.

1.2 Tangible Fixed assets to use by the Charity

Tangible Fixed Assets for use by the Charity are stated at cost less depreciation where appropriate.

No depreciation is provided on freehold buildings. It is the policy of the charity to maintain these at least to their current standard and to charge to the income and expenditure account the cost of maintenance as incurred. In the opinion of the Trustees, the resulting charge would not differ materially from that had the freehold buildings been depreciated.

Depreciation is charged on Equipment, Fixtures & Fittings at 10% reducing balance per annum and on the motor vehicle at 25% reducing balance per annum.

1.3 Income

Income and donations are accounted for as received by the charity. No permanent endowments have been received in the period.

1.4 Value Added tax

Value Added Tax is not recoverable by the charity and as such is included in the relevant costs in the statement of Financial Activities.

1.5

Management and Administration Expenditure

Expenditure on management and administration of the charity includes all expenditure not directly related to the charitable activity. This includes costs of renting and running office premises, staff salaries for administration staff and accounting fees.

Page 8

PONTEFRACT FAMILY CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

2 VOLUNTARY INCOME

Donations and Gifts
Local Authority Grants
Other Grants
Restricted Grants and Donations		 2023
2022
£
£
5,030
831
123,763
117,870
5,000
4,680
-
-
133,793
123,381

3 INVESTMENT INCOME

All of the Centre's investment income arises from the interest bearing deposit accounts.

4 TOTAL RESOURCES EXPENDED

Holiday & Activity Expenses
Catering
Travel & Volunteer Expenses
Salaries
Rates
Light & Heat
Telephone & Fax
Printing, Postage, Stationery
& Advertising
Insurance
Training fees
Repairs & Renewals
Accountancy
Professional Fees
Depreciation
Sundry Expenses
Profit/Loss on disposal		 Fund
Operation
Governance
Total
Total
Raising
of Centre
2023
2022
£
£
£
£
£
13,397
32,306
5,102
5,582
6,685
4,941
92,892
102,124
1,837
931
4,052
3,744
948
921
824
1,066
5,509
5,463
354
400
8,954
4,907
2,880
2,880
2807
2271
1,527
1,962
2,873
2,413
-7,228
0
-
137,726
5,687
0
171,911

Page 9

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

5 STAFF COSTS

No remuneration or expenses were paid to the Trustees in the year.

The staff costs were: 2023 2022
£ £
Wages & Salaries 92,892 102,124

No employees had emoluments in excess of £60,000 (2023 - nil).

The average weekly number of staff employed by the charity during the year was as follows:

Charitable Activities
Management & Administration		 2023
2022
8
8
1
1
9
9

Additionally, the Centre had a pool of approximately 6 unpaid volunteer staff available throughout the year.

6 TANGIBLE FIXED ASSETS FOR USE BY THE CHARITY

Used directly for charitable purposes:
Cost
At 1 April 2022
Additions
Disposal
Revaluation
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
Depreciation on disposal
At 31 March 2023
Net Book Value
At 31 March 2023
At 31 March 2022		 Equipment
Freehold
Fixtures &
Motor
Property
Fittings
Vehicles
Total
£
£
£
£
200,000
35,882
8,000
243,882
-
298
3,850
4,148
-8,000
-8,000
-
-
-
-
200,000
36,180
3,850
240,030
-
24,720
5,838
30,558
-
1,126
401
1,527
-5,838
-5,838
-
25,846
401
26,247
200,000
10,334
3,449
213,783
200,000
11,162
2,162
213,324

Page 10

PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

NOTES FOR THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

7 DEBTORS

Associated Companies
EON Debtor
8 CREDITORS: AMOUNTS DUE WITHIN ONE YEAR
Accruals
Trade creditors
Other creditor
9 CREDITORS: AMOUNT DUE AFTER ONE YEAR
Bank Loan
10 RESTRICTED FUNDS
Strategic Fund
Building Furbishment Fund
Lottery Building Fund
Minibus Appeal Fund
Office Equipment Fund
Computer Room Fund
Hydrotherapy Unit Fund
Bakery Project Fund		 2023
2022
£
£
132,646
132,646
2,002
1,500
2023
2022
£
£
240
240
29,918
3399
0
350
2023
2022
£
£
7,977
18,299
Balance
Movement
Resources
Balance
01/04/2022
in Incoming
Outgoing
31/03/2023
£
£
£
£
12,947
12,947
8,830
8,830
166,814
166,814
15,665
15,665
70
70
4,750
4,750
7,500
7,500
-206
-206
216,370
0
0
216,370

Page 11 PONTEFRACT FAMILY CENTRE COMPANY LIMITED BY GUARANTEE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

10 RESTRICTED FUNDS (CONT..)

The Strategic Fund represents the balance of monies received several years ago which the Trustees with the agreement of the Donors where necessary, have allocated the funds for development of the Centre.

The Building Furbishment Fund represents the balance of a donation from Lloyds/TSB Foundation towards costs of furniture, fittings and equipment for new and renovated premises.

The Lottery Building Fund represents monies received from the National Lottery Charities Board for the building alterations.

The Minibus Appeal Fund represents donations made towards the cost of a replacement minibus and additional funding transferred from the Strategic Fund.

The Office Equipment Appeal Fund represents the initial donation of £70 towards a replacement Word Processor held as restricted funds.

The Computer Room Fund represents donations made to set up a computer room from which members can develop motor skills, learn how to use computers, develop computer technology experience and skills and enjoy playing games.

Hydrotherapy Unit Fund represents a donation of £7,500 received from UK Coal for the purchase of a massage waterbed.

Bakery Project Fund represents monies raised toward the Bakery Project through events and grants.

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Restricted Funds
Strategic Fund
Building Furbishment Fund
Lottery Building Fund
Minibus Appeal Fund
Office Equipment Fund
Computer Room Fund
Hydrotherapy Unit Fund
Bakery Project Fund
Unrestricted Funds
Building Fund
Revenue Reserves
Revaluation of Freehold Property
12 COMPANY LIMITED BY GUARENTEE		 Tangible
Net Current
Fixed Assets
Assets
Total
£
£
£
12,947
12,947
8,830
8,830
166,814
166,814
15,665
15,665
70
70
4,750
4,750
7,500
7,500
-206
-206
62,000
62,000
30,509
242,912
273,421
-75,886
-75,886
220,182
255,723
475,905

The liability of the members is limited to £1.00

Page 12