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2024-07-31-accounts

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 FOR THE SOUTHERN QUARTER DEVELOPMENT LIMITED

Page 1

THE SOUTHERN QUARTER DEVELOPMENT LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

Page
Report of the Trustees 3 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
N o t e s t o t h e Financial S t a t e m e n t s 9 to 15

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED (REGISTERED NUMBER: 05516972) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024

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 31 July 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 Objectives and aims

The objectives of the charity are to promote for the benefit of the inhabitants of the southern quarter of Northampton, without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together inhabitants and statutory authorities, voluntary and other organisations, in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation, with the object of improving the conditions of life of the said inhabitants.

The activities of the charity are the hiring of rooms space to individuals, groups or organisations that require space to carry out their own activities for the inhabitants of the southern quarter of Northampton and beyond. The charity also assists in helping local residents to form groups to provide recreation, social and leisure activities for the community.

Public benefit

The trustees have had regard to the guidance on public benefit issued by the Charity Commission, and believe that the activities and aims stated above meet the requirement of being a public benefit.

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED (REGISTERED NUMBER: 05516972) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 ACHIEVEMENT AND PERFORMANCE

Far Cotton REC Centre it is still popular with training courses, conferences and meetings in the week as well as regular groups including a church, Wrestling Group and Salsa Classes on Sundays, dancing lessons on a Monday & Thursday, slimming group, chair exercise for the elderly through the week, but we still have a lot of spaces to fill. We continue to offer a buffet service for meetings and training courses, and have built a reputation for providing good affordable home made food, which has resulted in catering for private functions, and we have been awarded a 5* food hygiene rating, and staff are Level 2 Food Hygiene trained.

Delapre Community Rooms hosts many groups and activities, including dance classes, over 55's group, Pilates, keep fit and NHS Clinics twice a week. We also have two regular churches that meet on a Sunday. Saturdays at both centres can host baby - 11 year old parties. We provide a breakfast club and after school club and we continue to work in partnership with Delapre Primary School on various projects.

Squidge Breakfast Club is still well attended with average 30 children a day. We have a large menu so the children have a choice of breakfast, so they have a good start to the day. We use a 'walking bus' to get the children to school.

Squidge After School Club is also well attended, with many activities for the children including art and craft, lego, play kitchen, dolls, cars, dressing up and in the good weather we have an outside area, with balls, scooters etc.

We use a ‘walking bus’ to get the children from school to Delapre Community Rooms and the children are given a substantial snack on arrival. Our pottery room is well used with pottery classes offered twice a week, and a jewellery making group twice a week. We applied for a grant from Northamptonshire Community Foundation to provide low cost courses for mums and children, as well as out of school activities, which was awarded on 1st July 2023.

We again offered cookery on a budget classes on a Wednesday from August 2023, aimed at mums or dads, to provide home cooked meals for a family of four for a fiver which was well received. We also had summer holiday activities for children, starting in August 2023, including cookery, pottery and dance, all of which were popular.

We still have a supplies cupboard at Delapre Community Rooms, made up of donations from generous local people, so that we can continue to provide food parcels for families still struggling, and the foyer of Far Cotton REC Centre which is still a donation station for people to bring anything and everything from clothing, baby essentials including, buggies, cots, books, to name a few things, and it is all free for people to take, and is very popular and well received.

We are still in uncertain times, so we still continue on a day to day basis, and continue to promote our centre's and activities, as well as actively looking for new groups to hire our buildings.

FINANCIAL REVIEW

Reserves policy

The charity seeks to maintain reserves at a level of 3 to 6 months expenditure.

At the year end total reserves were a deficit of £9,352 (2023: £12,748 deficit). During the year a surplus of £3,396 (2023 deficit £20579) was made.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitues a Limited Company, limited by guarantee, as defined by the Companies Act 2006.

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED (REGISTERED NUMBER: 05516972) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

Trustees are recruited from the local community and are elected by the members. Induction is achieved by meeting with the Chair and company secretary and by the supply of accounts and other documentary information. Organisational structure

Day to day management of the charity's activities is delegated to Ms L E Russell.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05516972 (England and Wales)

Registered Charity number

1112485

Registered office

10 Templar Drive Northampton NN2 8HS

Trustees

B J Glynane Ms C E Haynes Mrs L Tew A W Tew Ms L Tregilgas

Company Directors

B J Glynane Ms C E Haynes Mrs L E Russell

Company Secretary

Mrs L E Russell

Independent Examiner

LJ Accountants The Workstation, Bellingham House 2 Huntingdon Street ST Neots PE19 1BG

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 30 July 2025 and signed on its behalf by:

Ms C E Haynes - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SOUTHERN QUARTER DEVELOPMENT LIMITED

Independent examiner's report to the trustees of The Southern Quarter Development Limited ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024

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 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 the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters, other than that disclosed below, have come to my attention in connection with the examination giving me cause to believe:

  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)). I have no concerns and have come across no other matters, other than that disclosed below, 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.

Conclusions and qualification relating to going concern

There is a material uncertainty regarding the charity's ability to continue operating as a going concern. I have not received sufficient evidence to confirm that the charity is likely to have sufficient reserves to be able to continue in operation for at least 12 months from sign off of my report. Please see page 2 of the Trustees Report for further information.

My report is qualified in this regard only.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our independent examination work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable compnay's members as a body, for our independent examination work, for this report, or for thr opinions we have formed.

L James ACMA LJ Accountants The Workstation, Bellingham House 2 Huntingdon Street ST Neots PE19 1BG

31 July 2025

Page 6

THE SOUTHERN QUARTER DEVELOPMENT LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2024

THE SOUTHERN QUARTER DEVELOPMENT LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNT)
2024 2023
**Unrestricted fund ** **Restricted fund ** Total funds Total funds
INCOME AND ENDOWMENTS FROM Notes £ £ £ £
Donations and legacies 2 - - 15,220
Other trading activities 3 122,584 - 122,584 132,712
Investment income 4 - - - 49
Total 122,584 - 122,584 147,981
EXPENDITURE ON
Raising funds
Other trading activities - - 19,440
- - - 19,440
Charitable activities
Direct 5 116,352 116,352 145,146
Management 2,836 2,836 3,974
Total 119,188 - 119,188 168,560
NET INCOME/(EXPENDITURE) ) 3,396 (20,579)
RECONCILIATION OF FUNDS
Total funds brought forward (12,748) - (12,748) 7,831
TOTAL FUNDS CARRIED FORWARD (9,352) - (12,748) (12,748)

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED (REGISTERED NUMBER: 05516972) BALANCE SHEET 31 July 2024

BALANCE SHEET
31 July 2024
2024 2023
**Unrestricted fund ** **Restricted fund ** Total funds Total funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 12 - - 213
CURRENT ASSETS
Debtors 13 32,517 34,260
Cash at bank and in hand 1,025 5,098
33,541 - - 39,358
CREDITORS
Amounts falling due within one year 14 (42,890) (52,319)
(9,349) - - (12,961)
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES 9,349 (12,748)
NET ASSETS/(LIABILITIES) 9,349 - - (12,748)
FUNDS 16 (9,349) (12,748)
Unrestricted funds (9,349) - - (12,748)
TOTAL FUNDS

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006

(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.

The notes form part of these financial statements

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 30 July 2025 and were signed on its behalf by:

C E Haynes - Trustee

Page 8

THE SOUTHERN QUARTER DEVELOPMENT LIMITED N O T E S TO THE FINANCIAL S TAT E M E N T S FOR THE YEAR ENDED 31 JULY 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

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

Government grants

Grants received from the Government are included in the Statement of Financial Activities once there is reasonable assurance the charity will comply with the conditions to the grant and the grant will be received. Going concern

The Trustees have assessed the going concern status of the charity and intend to continue running the Charity in years to come. Management continue to apply for grant funding and are actively seeking new business in the community centres in order to continue operations in the current form. Therefore the accounts have been prepared on a going concern basis.

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 al 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

Tangible fixed assets 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 - 25 % on cost.
Computer equipment - 25 % on cost.

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of plant, property & equipment

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024

1. ACCOUNTING P O L I C I E S - c o n t i n u e d

Tangible fixed a s s e t s

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values & estimated lives requires the exercise of judgment, the directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgments are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Pension costs and other poet-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial Instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities under administrative e x p e n s e s .

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the statement of financial activities. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
Grants
Grants received, included in the above, are as follows:
Government Grants - CJRS
Northamptonshire Community Foundatior
Other grant providers
West Northamptonshire Council
Friends of Far Cotton
Waitrose
3. OTHER TRADING ACTIVITIES
Catering income
After school club
Breakfast Club fees
Room hire
Cleaning income
Healthy meals
Miscellaneous Income
4. INVESTMENT INCOME
Interest receivable
2024
2023
£
£
-
15,220
-
-
-
15,000
-
-
-
-
-
220
-
-
-
15,220
4,225
18,109
18,202
7,504
8,288
95,241
78,526
15,412
8,059
1,730
-
122,584
132,712
-
49

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024

Direct costs Support costs

5. CHARITABLE ACTIVITIES COSTS

5. CHARITABLE ACTIVITIES COSTS
Direct
Management
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
Playscheme costs
Courses
Breakfast club costs
After school club
Healthy meals
Catering costs
Miscellaneous costs
Depreciation
7. SUPPORT COSTS
Direct
Management
(see note 6) (see note 7) Totals
£
£
£
24,667
91,685
116,352
2,836
2,836
24,667
94,521
119,188
2024
2023
536
-
675
4,025
1,758
8,642
1,325
5,416
1,126
-
20,160
213
368
24,667
19,577
Management Finance
Governance
costs
Totals
£
£
£
£
90,785
0
900
91,685
2,642
194
2,836
(see note 6)
£
24,667
(see note 7) Totals
£
£
91,685
116,352
2,836
2,836
24,667 94,521
119,188
2024
2023
536
-
675
4,025
1,758
8,642
1,325
5,416
1,126
-
20,160
213
368
24,667
19,577
93,427
194
900
94,521

Support costs, included in the above, are as follows:

8. Management

2024 Total 2023 Total
Direct Management activities activities
Wages 91,027 91,027 90,576
Social security 5,163 5,163 1,641
Pensions 607 607 538
Rates and water 1,664 1,664 1,093
Insurance 718 718 918
Light and heat 6,140 6,140 4,959
Telephone - 2,287 2,287 1,848
Postage and stationery - 355 355 987
Sundries 1,589 1,589 188
Rent (20,079) (20,079) 21,625
Repairs & Renewals 3,646 3,646 2,554
Cleaning 310 310 691
Training costs - -
90,785 2,642 93,427 127,618
Finance
Bank charges 194 194 203
Governance costs
Independent Examiners' Remuneration 900 1,722
NET INCOME/EXPENDITURE
Net income/expenditure is stated after charging:-
Independent Examiners' Remuneration 900 1,722
Depreciation - owned assets 213 367
Independent Examiners' Remuneration is made up of the following components of charge:-
Fee for independent examination 300 922
Fee for stautory accounts preparation 600 800
900 1722

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.

STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Administration
No employees received emoluments in excess of £60,000.
2024
2023
90,727
90,576
5,162
1,641
607
538
96,496
92,755
10
9

The total remuneration paid to key management personnel was £28,724 (2023: £27,248).

L Russell is a director of the company, but not a trustee. During the year she was paid, as an employee of the charitable company total remuneration of £28,724 (2023: £27,248), as permitted per the Company's Memorandum of Association, for her role as the manager of the charitable company.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Other trading activities
Unrestricted fund Restricted fund Total funds
£
£
£
15,220
15,220
132,712
132,712
49
49
147,981
-
147,981
19,440
19,440
19,440
19,440

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Charitable activities
Direct
Management
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12. TANGIBLE FIXED ASSETS
COST
At 1 August 2023 & 31 July 2024
DEPRECIATION
At 1 August 2023
Charge for year
At 31 July 2024
NET BOOK VALUE
At 31 July 2024
At 31 July 2023
Unrestricted fund
Restricted fund
Total funds
£
£
£
116,352
116,352
2,836
2,836
119,188
-
119,188
3,396
3,396
(12,748)
(12,748)
(9,352)
-
(9,352)
Fixtures & Fittings Computer Equipment Totals
£
£
£
29,578
1,949
31,527
-
29,578
1,736
31,314
213
213
29,578
1,949
31,527
-
-
-
-
213
213

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THE SOUTHERN QUARTER DEVELOPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2024

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023
£ £
Trade debtors 20,571 26,217
Prepayments and accrued income 11,947 8,043
32,518 34,260
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes 20,010 5,154
Other creditors 4,871 162
Accruals and deferred income 18,010 47,003
42,891 52,319
15. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year - 11,990
Between one and five years -
- 11,990
16. MOVEMENT IN FUNDS
Net Movement
At 1/8/23 in Funds At 31/7/24
Unrestricted funds (12,748) 3,399 (9,349)
General fund
TOTAL FUNDS (12,748) 3,399 (9,349)
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 122,585 (119,186) 3,399
TOTAL FUNDS 122,585 (119,186) 3,399

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