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2023-12-31-accounts

BAKEWELL TOWN & COMMUNITY TRUST

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS FOR 31 DECEMBER 2023

Company Registration Number 5687413 Charity Number 1113707

DERBY COMMUNITY ACCOUNTANCY SERVICE

Babington Lodge 128 Green Lane Derby DE1 1RY

BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

Contents Page
Members of the board and professional advisers 1
Trustees’ annual report annual report 2-5
Independent Examiner’s Report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9-17

BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2023

The Board of Trustees

The Directors of the charitable company (the Charity) are its Trustees for the purpose of Charity Law and throughout this report are collectively referred to as the trustees.

Directors Dr. R. S. Eccleston (appointed 17 October 2023) Mrs. H. K. Horrod Mr. M. J. R. Horrod Mrs P. E. Lunn Mrs. G. J. Nelson (resigned 5 June 2023)

Company secretary Mrs P. E. Lunn Registered office Riversdale Farm, Coombs Road, Bakewell, DE45 1AR Trading Address Bakewell Town Hall The Square Bakewell DE45 1BT Independent Examiner Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DE1 1RY

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2023

The Trustees, who are also Directors for the purposes of the Companies Act, have pleasure in presenting their report and the unaudited financial statements of the charity for the year ending 31 December 2023.

STRUCTURE , GOVERNANCE AND MANAGEMENT

Governing document

Bakewell Town and Community Trust is a company limited by guarantee governed by its Memorandum and Articles of Association dated 5 December 2005. It was registered at Companies House on 25 January 2006 and was registered as a charity with the Charity Commission on 7 April 2006. Membership of the Trust is open to anyone over 18 years of age and local organisations within Bakewell and surrounding area. Members agree to contribute £10 in the event of the charity being wound up.

Trustees

The Trustees are charged with taking forward the management and maintenance of Bakewell Town Hall as a public asset managed and refurbished through a charitable organisation.

Under the Memorandum and Articles of Association one-third of the Directors are required to retire at each annual general meeting.

Trustee Induction and Training

All trustees have been provided with information packs on their roles and responsibilities and are encouraged to attend appropriate external training events.

Organisation

The Board of Trustees administers the Charity. It meets regularly and is supported by staff and volunteers.

Risk Management

The Trustees have recognised risks that the Charity may face in relation to the implementation of the business plan.

OBJECTIVES AND ACTIVITIES

The objects of the charity are:

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2023

individuals and community groups who have need of such facilities by reason of their youth, age, infirmity, or disability, financial hardship or social circumstances with the object of improving their conditions of life.

The Main Objectives for 2023 were:

SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT IN RELATION TO THESE OBJECTS

In planning our activities for the year we kept in mind the Charity Commission’s guidance on public benefit at our trustees meetings ensuring that an acceptable proportion of use is by community groups.

The membership of the Charity is open to all individuals irrespective of race, gender or any other personal circumstances.

ACTIVITIES AND ACHIEVEMENTS

It is pleasing to report a gradual return of our regular users over the year and the re-building of our own events programme which has been well supported. Looking to the future a number of possible activities are being explored.

With regard to premises management, repairs and renewals have been undertaken as required and work in respect of statutory requirements such as upgrading to meet fire safety and electrical regulations has been undertaken. The inconvenience of the lift being out of service for a period resulted in a new maintenance contractor being appointed.

RISK MANAGEMENT

The Trustees recognise the risks in relation to implementation of the business plan as the Charity seeks to establish a firm financial base to meet its responsibility for the day-to-day management of the Town Hall and internal refurbishment:

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW.

In addition to membership fees, financial support has been received during this period from: Bakewell Town Council, Derbyshire Freemasons and private donations. We continue to tightly control operating costs. Whilst considerable progress has been made in working towards a break-even position with grant-funding support. This was not achieved due to meeting the cost of unexpected building works.

Major improvements currently being considered for implementation within the next two years will be dependent on external funding being obtained. Much emphasis is now being placed on marketing our rapidly improving facilities and developing new business opportunities.

PLANS FOR FUTURE PERIODS

The prime objective is to efficiently manage and develop facilities within the Town Hall for the benefit of the community as a whole. We are looking to develop stronger ties with local organisations and to ensure that the development meets their needs, and to establish best business practice in the management of the Trust’s activities and the employment and welfare responsibilities of our staff. Further external funding is being sought, and marketing and promotion activities are ongoing.

TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

Company law requires the Trustees to prepare financial statements that give a true and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the trustees are required to:

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2023

ensure that the financial statements comply with the Companies Act 2006. The Trustees 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.

In accordance with Company Law, as the Company’s Directors, we certify that:

INDEPENDENT EXAMINERS

Derby Community Accountancy Services were appointed as independent examiners during the year and have expressed their willingness to continue in office. A resolution to re-appoint them as independent examiner will be put to the members at the annual general meeting.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the special provisions for small companies under section 477 of the Companies Act 2006.

Approved by the trustees on 17 May 2024

Signed on behalf of the trustees:

Helen K, Horrod

Helen K, Horrod Chair The Board of Trustees

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BAKEWELL TOWN & COMMUNITY TRUST

YEAR ENDED 31 DECEMBER 2023

I report on the accounts for the period ended 31 December 2023 which are set out on pages 8 to 17 .

Respective responsibilities of the trustees and examiner

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

M Newey

Mark Newey ACMA Date : 17[th] May 2024 Derby Community Accountancy Service Babington Lodge 128 Green Lane Derby DE1 1RY

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 DECEMBER 2023

Note
Income from:
Donations plus gift aid
3
Charitable activities
4
Membership fees
5
Investment income
6
Total incoming resources
Expenditure on:
Raising funds
Charitable activities
Total expenditure
7
Net (expenditure) income
Transfer between funds
Net movement in funds
Fund balances at 1
January 2022
Fund balances at 31
December 2023
Unrestricted
Funds
Restricted
Funds
Total Funds
Year to 31
Dec 2023
Total Funds
Year to 31
Dec 2022
£
£
£
£
209
-
209
333
87,465
9,343
96,808
111,236
260
-
260
280
461
-
461
82
88,395
9,343
97,738
111,931
3,124
-
3,124
8,181
114,504
9,343
123,847
106,505
117,628
9,343
126,971
114,686
(29,233)
-
(29,233)
(2,755)
-
-
-
-
(29,233)
-
(29,233)
(2,755)
101,666
-
101,666
104,421
72,433
-
72,433
101,666

The company had no new or discontinued activities during the year.

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

BALANCE SHEET YEAR ENDED 31 DECEMBER 2023

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Stock
13
Cash at bank and in hand
Creditors: amounts falling due
within one year
14
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity:
Restricted
15
Unrestricted – general reserves
15
TOTAL CHARITY FUNDS 16
2023
£
13,476
607
64,656

78,739
(7,320)
£

1,014
71,419

72,433

72,433

-
72,433

72,433
2022
£
16,440
729
91,451

108,620
(9,891)
£
2,937
98,729

101,666

101,666

-
101,666

101,666

For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:-

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the directors and authorised for issue on 17[th] May 2024 and are signed on their behalf by:

Helen K, Harrod Date: 17[th] May 2024

Helen K. Horrod Chair, Board of Trustees

Company Registration Number: 5687413

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Company information

its Memorandum and Articles of Association dated 5 December 2005. It was registered at Companies House on 25 January 2006 and was registered as a charity with the Charity Commission on 7 April 2006. Membership of the Trust is open to anyone over 18 years of age and local organisations within Bakewell and surrounding area. Members agree to contribute £10 in the event of the charity being wound up.

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it apples from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in Sterling which is the functional currency of the company Monetary amounts in these financial statements to the nearest £.

The accounts have been prepared on historical cost convention apart from freehold property that is carried at market value. The principal accounting policies adopted are set out below.

These accounts for the year ended 31 December 2023 have been prepared in accordance with FRS 102 which is the Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 January 2015 and there is no impact on the reported financial position and financial performance for the previous period by the transition to FRS 102.

1.2 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 Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

1.4 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings which aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9 Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits/

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

1.11 Taxation

The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

1.12 Depreciation

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:-

Asset Type Depreciation Policy
Plant & Machinery 10%
Office Equipment 25%
Fixtures & Fittings 25%
First Floor Kitchen 15%
Ground Floor Kitchen 15%
Bar & Bar Room 15%
Stage 15%
Streaming Screen 25%
Sound system 25%

2. Critical accounting estimates and judgements

3. Donations

Total Funds Total Funds
Unrestricted Restricted Year to 31 Dec Year to 31
Funds Funds 2023 Dec 2022
£ £
£
£
Donations 124 - 124 175
Gift Aid 85 - 85 158
--------------------------------- ----------------- --------------------------------- --------------------------------
209 - 209 333
================================ ================ ================================ ================================

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

4. Income from charitable activities

Total Funds
Total Funds
Unrestricted Restricted Year to 31 Dec Year to 31 Dec
Funds Funds 2023 2022
£ £
£
£
Grants 7,612
9,343

16,955
19,851
Room Hire 33,165
-

33,165
35,550
Rent Income 16,079
-

16,079
16,008
Events Income 30,325
-

30,325
39,540
Miscellaneous Refreshments 17
-

17
47
Other charitable income 267
-

267
240
-------------------------------- ------------------------------------- ------------------------------------- --------------------------------
87,465 9,343
96,808
111,236
================================ ===================================== ===================================== =============================
Membership fees
Total Funds Total Funds
Year to 31 Year to 31
Dec 2023 Dec 2022
£ £
Annual membership fees
260
280
_____ _____
260 280
=========================== ===========================
Investment income
Total Funds Total Funds
Year to 31 Year to 31
Dec 2023 Dec 2022
£ £
Bank interest receivable (unrestricted)
461
82
===================== ================

5. Membership fees

6. Investment income

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

7. Analysis of expenditure

Staff costs
Recruitment Costs
Caretaking Services
Costs associated with events
Promotion
Utilities
Office
Building Repairs and Maintenance
Insurance
Licences
Accountancy, payroll and software
Professional Fees
Bank Charges
Miscellaneous Expenses
Depreciation
Total Funds
Year to 31
Dec 2023
£
45,646
-
1,807
26,015
3,124
16,254
3,074
24,013
1,962
1,010
1,996
-
100
47
1,923

126,971
Total Funds
Year to 31
Dec 2022
£
44,697
250
1,981
23,872
8,181
15,143
6,154
6,641
1,692
775
1,984
-
96
8
3,212

114,686

Expenditure on charitable activities was £123,847 (2022: £106,505) of which £9,343 (2022:£4,676) was restricted.

8. Net (expenditure)/income

Net (expenditure)/income for the year is stated after charging/(crediting):

2023 2022
£ £
Independent Examiner’s Fees 750 700
=========================== ================================

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

9. Directors and key management personnel

The key management personnel of the charity consist of the trustees. The trustees did not receive remuneration.

10. Employees

The average monthly number of persons employed (full time equivalent) during the year was

Year to Year to
31 Dec 2023 31 Dec 2022
No No
Charitable activities 2 2
___ ___
2 2
================ ================
Employment costs
Year to 31 Year to 31
Dec 2023 Dec 2022
£ £
Wages and salaries 42,290 41,577
Social security costs - -
Pension costs 3,356
3,120
45,646
44,697

No employee earned more than £60,000 per annum.

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

11. Fixed assets

Fixed assets
consisted of :-
Cost as at
01/01/2023
Additions
Cost as at
31/12/2023
Depreciation as at
01/01/2023
Depreciation
charge
Depreciation as at
31/12/2023
Net Value at
31/12/2023
Office
Eqpmt,
Fixtures
& fittings
Plant &
Eqpmt
Kitchens
Bar &
Bar
Room
Stage
Streaming
Screen
Sound
System
Total
£
£
£
£
£
£
£
£
46,667
12,415
32,207
7,484
15,858
6,199
6,145
126,975
-
-
-
-
-
-
-
-
46,667
12,415
32,207
7,484
15,858
6,199
6,145
126,975
45,273
12,415
32,207
7,484
15,858
5,425
5,376
124,039
380
-
-
-
-
774
769
1,923
45,653
12,415
32,207
7,484
15,858
6,199
6,145
125,961
1,014
-
-
-
-
-
-
1,014

12. Debtors

2023 2022
£ £
Trade debtors 5,716 15,249
Accrued Income 7,099 189
Prepayments 661 610
Sundry debtor - 392
-------------------------------- --------------------------------
13,476 16,440
================================ ================================
13. Stock
2023 2022
£ £
Bar stock 607 729
-------------------------------- --------------------------------
607 729
================================ ================================

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

14. Creditors: Amounts falling due within one year

2023 2022

£
£
Trade creditors 5,039 5,590
Accruals 750 3,478
Deferred Income - -
Taxation and social security 1,531 823
-------------------------------- --------------------------------
7,320 9,891
================================ ================================

15. Analysis of charitable funds

Analysis of movements in unrestricted funds

General reserve
Total unrestricted funds
Restricted funds
Derbyshire Freemason Grant
Bakewell Town Council
Total restricted funds
Total funds
At
1 Jan
2023
Incoming
Outgoing
At
31 Dec
2023
£
£
£
£
101,666
88,395
(117,628)
72,433
-------------------------------------
-------------------------------------
-------------------------------------
-------------------------------------
101,666
88,395
(117,628)
72,433
-
2,244
(2,244)
-
-
7,099
(7,099)
-
-------------------------------------
-------------------------------------
-------------------------------------
-------------------------------------
-
9,343
(9,343)
-
101,666
97,738
(126,971)
72,433

General reserve

General reserves are the free reserves after allowing for all designated funds.

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BAKEWELL TOWN & COMMUNITY TRUST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

Restricted Funds

The Derbyshire Freemason grant was provided for the purchase of a hearing loop system.

Bakewell Town Council provide funding for repairs to the lift and necessary electrical works.

16. Analysis of net assets between funds

Tangible Other
fixed assets net assets Total
Unrestricted funds £ £ £
Unrestricted Funds 1,014 71,419 72,433
Restricted funds - - -
______ _____ _____
Total funds 1,014 71,419 72,433
==================================== ============================= ================================

17. Related party transactions

The charity had no related party transactions that required disclosure.

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