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2024-03-31-accounts

Charity Registra�on No. 1118353

Company Registra�on No. 05541653 (England and Wales)

GLOSSOPDALE FURNITURE PROJECT

TRUSTEES’ REPORT

AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

GLOSSOPDALE FURNITURE PROJECT

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Project Manager

Charity number

Company number Registered office

Telephone number

Email address Web address

Independent examiner

Bankers

Julia Brunt - Treasurer Janice Crompton Angela Dale Barry Doyle Janet Lee Stella Quinn – Chair Ian Roberts

Leigh Higginbo�om

1118353 05541653 Pikes Lane Derbyshire SK13 8EH 01457 857505

mail@glossopdalefurniture.co.uk www.glossopdalefurniture.co.uk

Mar�n C Galvin FCA Chartered accountant 27A Hague Street Glossop Derbyshire SK13 8NR

HSBC Great Underwood Stockport Cheshire SK1 1LH

GLOSSOPDALE FURNITURE PROJECT

CONTENTS

Page
Trustees’ report 1 – 4
Independent accountants’ report 5
Statement of fnancial ac�vi�es 6
Balance sheet 7
Notes to the accounts 8-14

GLOSSOPDALE FURNITURE PROJECT TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024

The Trustees present their report and accounts for the year ended 31 March 2024.

The accounts have been prepared in accordance with accoun�ng policies set out in note 1 to the accounts and comply with the charity’s Memorandum and Ar�cles of Associa�on dated 12[th] August 2005, the Companies Act 2006 and the Chari�es Act.

Structure, Governance and Management

The charity is a company limited by guarantee. The trustees are directors of the company for the purposes of the Companies Act. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per trustee of the charity.

Julia Brunt - Treasurer Janice Crompton Angela Dale Barry Doyle Janet Lee Stella Quinn – Chair Ian Roberts

Recruitment and appointment of Trustees

invited to join the Board. The experience and skills of the Trustees are monitored to ensure the Board has the competence to support the Organisa�on successfully.

Appointment of Trustees

The Ar�cles of Associa�on states that trustees shall be no fewer than three, with no maximum number.

Trustees can be appointed by ordinary resolu�on of a general mee�ng, or by the board at any �me, subject to the condi�ons outlined in the Ar�cles of Associa�on.

One third of trustees shall re�re annually by rota�on.

Addi�onal commi�ee members with suitable knowledge or exper�se may be co-opted by the trustees.

Structure, Governance and Management

The requirements, du�es and responsibili�es are listed in the Ar�cles of Associa�on.

Cons�tu�on and Objects

The charity is a charitable company limited by guarantee on 19[th] August 2005 and registered with the Charity Commission on 13 March 2007.

The objects of the charity are

distress in the geographical area known as High Peak, i.e. the valley and surrounding area in which the town of Glossop is situated, together with Hadfield, Padfield, Charlesworth and Tintwistle. Also, the areas surrounding New Mills and Buxton, all within the Borough of High Peak in the County of Derbyshire, by the provision of furniture and household accessories.

1

GLOSSOPDALE FURNITURE PROJECT

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

These are outlined further in this report. Our services are available to any member of the public

who needs informa�on or support with a Glossopdale Furniture Project issue. We have an equal opportuni�es policy for users, staff, and volunteers.

Main ac�vi�es

safe donated furniture at affordable prices and, where appropriate, at no cost to those homeless or in extreme hardship who are referred by social organisa�ons and being helped in se�ng up a new home.

work experience who are looking for full-�me employment elsewhere, seeking to return to full-�me employment, or those who are re�red and wish to con�nue an involvement within the community.

Income con�nues to be generated from the sale of donated furniture and household items sold as seen, alongside other products made in-house from recycled wood, or upcycled and recommissioned in its two workshops through the main warehouse at Pikes Lane, Glossop and its shop on George Street, Glossop.

Addi�onal income was also received from public bodies, grants from organisa�ons and dona�ons from the general public.

conducted by the Charity.

Achieving our Objects

Over the year the Project collected 143 tonnes of furniture which, by alloca�ng it to other sources and good use, con�nued to avoid it being sent to landfill. It has been able to maintain its service of providing clean, safe furniture at affordable prices to those in need.

The call on the Project’s services con�nued to see a demand of its charitable service supplying a total of 106 furniture and household essen�als packs over the year to those who qualify through referrals or in desperate need.

The Project’s warehouse and shop were open to the general public for six days a week for the sale of goods. All income generated by the retail outlets con�nues to go towards the opera�ng costs of running the Project. This is also supplemented from the grants and dona�ons as already indicated.

The Project con�nues to provide an increasingly vital service to the public and its service users by re-using and recycling furniture, materials and other household items.

2

GLOSSOPDALE FURNITURE PROJECT

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

Financial Review

The financial posi�on of the charity at 31[st] March 2024 and compara�ves for the prior year, as more fully detailed in the accounts, can be summarised as follows:

2024 2023
£ £
Net income 50,417 15,485
Unrestricted Revenue Funds available for the general 169,134 159,834
purposes of the charity
Restricted Revenue Funds
Restricted Fixed Asset Funds 51,483 10,366
Total Funds 220,167 170,200

Total income from the sale of furniture and recondi�oned items was £204,950 (2023 £180,525). Income from other sources, dona�ons, grants and fundraising was £121,109 (2023 £76,149). Opera�ng expenses were £275,641 (2023 £241,189) and there was an opera�ng surplus of £50,417 (2023 £15,486).

Policy on reserves

Funds held in excess of requirements for day to day running of the charity are classed as reserves. Reserves are held to cover emergency repairs, replacement of equipment, redundancy costs, and to provide investment income for the charity. At the report date it is considered that a minimum of £50,000 should be maintained for daily running of the charity and surplus funds should be invested as reserves. At 31st March £60,893 was maintained in the bank current account and £34,220 was invested in interest earning accounts.

Statement of Trustees’ Responsibili�es

The trustees (who are also the directors of Glossopdale Furniture Project) are responsible for preparing the Trustees’ Annual Report and accounts in accordance with applicable law and United Kingdom Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).

must not approve the accounts unless they are sa�sfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and applica�on of resources, including the income and expenditure, of the charitable company for that period. In preparing these accounts the Trustees are required to:-

the charity’s website. Legisla�on in the United Kingdom governing the prepara�on and disseminator of accounts may differ from legisla�on in other jurisdic�ons.

3

GLOSSOPDALE FURNITURE PROJECT

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

posi�on of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.

Approved by the trustees and signed on their behalf by:-

Julia Brunt

Trustee

Dated: 21[st] November 2024

4

GLOSSOPDALE FURNITURE PROJECT

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF GLOSSOPDALE FURNITURE PROJECT

I report on the accounts of the Charity for the year ended 31 March 2024 which are set out on pages 6 to 14.

Respec�ve responsibili�es of directors and examiner

The directors who also act as trustees of Glossopdale Furniture Project are responsible for the prepara�on of the accounts. The directors consider that an audit is not required for this year under Sec�on 144(2) of the Chari�es Act 2011, (the 2011 Act) and that an independent examina�on is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examina�on being a Member of the Ins�tute of Chartered Accountants in England & Wales.

examina�on it is my responsibility to:

Basis of independent examiner’s report

My examina�on was carried out in accordance with the General Direc�ons given by the Charity Commission. An examina�on includes a review of the accoun�ng records kept by the charity and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts and seeking explana�ons from you as trustees concerning any such ma�ers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those ma�ers set out in the statement below.

In connec�on with my examina�on, no ma�er has come to my a�en�on:

have not been met; or

Mar�n C Galvin FCA

Chartered Accountant 27A Hague Street Glossop Derbyshire SK13 8NR

Dated: 21[st] November 2024

5

GLOSSOPDALE FURNITURE PROJECT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Notes Unrestricted Restricted **Total funds ** Prior year
funds income funds funds
£ £ £ £
Income
Donations and legacies 2 12,335 - 12,335 3,005
Charitable activities 2 37,822 70,728 108,550 72,984
Other trading activities 2 204,950 - 204,950 180,525
Investments 2 224 224 161
Total Income 255,331 70,728 326,059 256,675
Expenditure
Charitable activities 3 254,289 20,539 274,828 240,326
Governance costs 3 813 813 863
Total expenditure 255,102 20,539 275,641 241,189
Net income for the year 229 50,188 50,417 15,486
Transfers between funds 10 9,071 (9,071) - -
Net movement after transfers 9,300 41,117 50,417 15,486
Total funds brought forward 10 159,834 10,366 170,200 154,714
Total funds carried forward 10 169,134 51,483 220,617 170,200

under the Companies Act 2006.

6

GLOSSOPDALE FURNITURE PROJECT

BALANCE SHEET AS AT 31 MARCH 2024

Notes £ £
Fixed assets
Tangible assets 1.5, 6,7 193,635 192,781
Current assets
Debtors 8 18,408 11,360
Cash at bank and in hand 95,113 58,741
Total current assets 113,521 70,101
Creditors due within one year 9 (15,171) 98,350 (12,952) 57,149
Creditors due after more than a year 10 (71,368) (79,730)
Total net assets 220,617 170,200
Restricted funds
Restricted revenue funds 11 10,188 0
Restricted Fixed Asset funds 11 41,295 51,483 10,366 10,366
Unrestricted funds
Unrestricted revenue funds 11 169,134 159,834
220,617 170,200

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the independent examiner is on page 5

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small company’s regime and in accordance with FRS102 SORP.

The accounts were approved by the trustees on 21[st] November 2024

Julia Brunt Trustee

7

GLOSSOPDALE FURNITURE PROJECT NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accoun�ng policies

1.1 Basis of prepara�on

The accounts are prepared under the historical cost conven�on, unless otherwise stated.

The accounts have been prepared in accordance with the Companies Act 2006, Chari�es Act 2011, and Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Repor�ng Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

Going Concern

Our charitable ac�vi�es are dependent on con�nuing grant aid and voluntary dona�ons as well as trading revenues. As a consequence, a going concern basis is dependent on the future flow of these funding streams. During the last 12 months our fundraising efforts and trading experience have exceeded our expecta�ons and there are currently no material concerns about the ability of the charity to con�nue opera�ons. However, the trustees are mindful of their responsibility to regularly monitor income streams to ensure levels are sufficient for the charity’s requirements. Having considered future planned ac�vi�es and the reserves available to the charity, the trustees are sa�sfied that the financial statements should be prepared on the going concern basis.

1.2 Incoming resources

Dona�ons and furniture sales are accounted for when received by the charity. Other income is accounted for on an accruals basis as far as is prudent to do so.

valued at their es�mated resale prices.

Revenue grants are recognised on receipt, subject to any required condi�ons being met or services provided. Capital grants are wri�en off in line with the charity’s deprecia�on policy.

1.3 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its ac�vi�es and

Governance costs includes those costs associated with mee�ng the cons�tu�onal and statutory requirement of the charity.

All costs are allocated between the expenditure categories on the (Statement of Financial Ac�vi�es) SOFA on a basis designed to reflect the use of the resource.

1.4

1.4
Tangible fxed assets and deprecia�on
1.4
Tangible fxed assets and deprecia�on
Tangible fxed assets are stated at cost less deprecia�on. Deprecia�on is provided at rates calculated to
write of the cost of each asset over its expected useful life as follows:-
Warehouse 7% straight line
Other buildings 15% reducing balance
Motor vehicles 20% straight line
Equipment 25% reducing balance

8

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

GLOSSOPDALE FURNITURE PROJECT

1.5 Impairment loss

A professional valua�on of 10 George Street, Glossop, dated 24 April 2024, assigned a market value of £130,000. For prior years the property has been reported at cost value of £163,354, consequently, under the Impairment provisions of FRS102, an impairment charge of £33,354 has been applied.

1.6 Pensions

and loss account as they become payable in accordance wit the rules of the scheme.

1.7 Fund Accoun�ng

Unrestricted funds are available for use at the discre�on of the trustees in furtherance of the general objec�ves of the charity.

Restricted funds are subjected to restric�ons on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds

1.8 Taxa�on

As a registered charity, the ac�vi�es are exempt from United Kingdom Income and Corpora�on taxa�on, provided that the income is applied to charitable purposes.

1.9 Winding up or dissolu�on of the charity

If upon winding up or dissolu�on of the charity there remain any assets, a�er the sa�sfac�on of all debts and liabili�es, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

2 Income from Donations and legacies

2024 2024 2024 2023
Unrestricted Restricted Total Total
£ £ £ £
Donations and gifts from individuals
Donations under £1,000 2,759 - 2,759 1,396
Gift Aid 9,576 - 9,576 1,609
Total 12,335 - 12,335 3,005
Income from Charitable activities
2024 2024 2024 2023
Unrestricted Restricted Total Total
£ £ £ £
Grants - Government & public bodies
Derbyshire County Council - 19,453 19,453 33633
National Lottery - 10,000 10,000 -
Councillors Grant - D Greenhalgh - 1,081 1,081 -
High Peak Borough Council 1,000 - 1,000 1,000
Total 1,000 30,534 31,534 34,633

9

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

GLOSSOPDALE FURNITURE PROJECT

Income from Charitable activities (continued)

2024 2024 2024 2023
Unrestricted **Restricted ** Total Total
£ £ £ £
Grants – non public bodies
Clothworkers Foundation - 15,000 15,000 -
Garfield Weston - 10,000 10,000 -
Albert Hunt Trust - 5,000 5,000 -
Bernard Sunley Foundation - 5,000 5,000 -
Inman Charity 5,000 - 5,000 -
P3 Charity - 2,500 2,500 2,500
Foundation Derbyshire - 1,893 1,893 -
Richardson Bros 1,500 - 1,500 -
Benefact Group 1,000 - 1,000 -
Bingham Trust 1,000 - 1,000 -
Hedley Foundation 1,000 - 1,000 -
Rotary Club - - 2,000
Tesco - - 1,000
Grants under £1,000 1,914 800 2,714 1,125
Total 11,414 40,193 51,607 6,625
Other Income
Recycling credits 9,427 - 9,427 7,815
Value of goods donated to beneficiaries 16,726 - 16,726 23,911
Sundry income (744) - (744) -
25,409 25,409 31,726
Total income from Charitable activities 37,822 70,728 108,550 72,984
Income from other trading activities 2024 2024 2024 2023
Unrestricted Restricted Total Total
£ £ £ £
Sales of goods from Pikes Lane 158,124 - 158124 139894
Sales of goods from George Street 46,826 - 46,826 40631
204,950 - 204,950 180,525
Investment Income 2024 2024 2024 2023
Unrestricted Restricted Total Total
£ £ £ £
Bank interest received 224 - 224 161
Total income of charity 255,331 70,728 326,059 256,675

10

GLOSSOPDALE FURNITURE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

2024
2024 2024 2023
Unrestricted **Restricted ** Total Total
3. Expenses - Charitable activities £ £ £ £
Staff costs
Wages and salaries 154,371 6,785 161,156 167,695
Pensions 10,780 - 10,780 6,789
HR services 3,041 - 3,041 2,096
Payroll administration fees 360 - 360 360
Staff training, welfare and travel 3,162 - 3,162 805
Motor expenses 4,271 3,093 7,364 5,713
Premises Costs
Rent 4,575 - 4,575 3,700
Rates and water 826 - 826 3,096
Light and heat 3,623 - 3,623 1,684
Insurance 3,888 - 3,888 3,523
Cleaning 588 - 588 380
Impairment charge (Note 1.5) 33,354 - 33,354 -
General Administrative expenses
Telephone and internet 1,104 - 1,104 1,077
Stationery and printing 509 - 509 662
Packing materials 1,320
Volunteer expenses 790 - 790 285
Payment processing charges 2,442 - 2,442 2,025
Subscriptions 120 1,320 1,440 1,320
Starter pack 998 - 998 0
Value of goods donated to beneficiaries 9,226 7,500 16,726 23,911
Workshop costs 2,562 - 2,562 1,182
Repairs and maintenance 3,034 1,841 4,875 1,893
Depreciation 12,220 - 12,220 3,990
Profit on sale of van -8,000 - -8,000 0
Sundry expenses 110 - 110 325
Advertising 964 - 964 700
Finance costs
Loan interest paid 5,372 - 5,372 5,795
Expenditure on Charitable activities 254,289 20,539 274,828 240,326
Governance costs
Independent examiner fee 813 - 813 863
Total expenses £255,102 £20,539 £275,641 £241,189
Net income for the year £229 £50,189 £50,418 £15,486

11

GLOSSOPDALE FURNITURE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

4 Trustees

None of the trustees (or any persons connected with them) received any remunera�on or was paid expenses in the year (2023: None).

statements.

5 Employees

Number of employees

The average monthly number of employees during the year was: -

2024 2023
Staf 8 8
Employment costs £ £



2024
2023
Wages and salaries 161,156 167,695
Pension costs 10,780 6,789
171,936 174,484

There were no employees whose annual emoluments were £60,000 or more.

6 Tangible Fixed Assets

6
Tangible Fixed Assets
Land & Plant & Motor Total
buildings equipment vehicles
£ £ £ £
Cost
At 1 April 2023 225,871 1,555 29,862 257,288
Additions 46,428 46,428
Disposals (2,000) (29,862) (31,862)
At 31 March 2024 223,871 1,555 46,428 271,854
Depreciation
At 1 April 2023 33,343 1,302 29,862 64,507
Impairment charge 33,354 33,354
Charge in year 2,768 167 9,285 12,220
Disposals (2,000) (29,862) (31,862)
At 31 March 2024 67,465 1,469 9,285 78,219
Net book value
At 31 March 2024 156,406 86 37,143 193,635
At 31 March 2023 192,528 253 - 192,781

12

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

GLOSSOPDALE FURNITURE PROJECT

7. Par�culars of how funds are represented by assets and liabili�es

March 2024 March 2024 Unrestricted Restricted funds
Total
Restricted funds
Total
funds
£ £
£
Tangible Fixed Assets 152,340 41,295 193,635
Current assets 103,333 10,188 113,521
Current Liabilities (15,171) - (15,171)
Long Term Liabilities (71,368) - (71,368)
168,384 51,483 220,617
March 2023
Tangible Fixed Assets 182,415 10,366 192,781
Current assets 70,101 - 70,101
Current Liabilities (12,952) - (12,952)
Long Term Liabilities (79,730) - (79,730)
159,834 10,366 170,200

8
Debtors

2024
2023
£ £
Prepayments and accrued income 2,931 3,516
Other debtors 15,477 7,844
18,408 11,360
9 Creditors: amounts falling due within one year
2024 2023
£ £
Bank loan 7,440
6,075
Accruals 800
800
PAYE and NIC 2,735
2,721
Other creditors 4,197
3,356
15,171 12,952
2024 2023
10 Creditors: amounts falling due a�er one year £ £
Bank loan 71,368 79,730

13

GLOSSOPDALE FURNITURE PROJECT

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (con�nued)

11. Movement in funds during the year

Balances Income Expenditure Transfers Balances
brought carried
forward forward
01/04/2023 31/03/2024
£ £ £ £ £
Unrestricted funds
Unrestricted revenue funds 159,834 255,331 (255,102) 9,071 169,134
Restricted funds
Restricted revenue funds
Derbyshire County Council - 19,453 (9,265) - 10,188
Councillors Grant - D Greenhalgh - 1,081 (1,081) - 0
Albert Hunt Trust - 5,000 (5,000) - 0
Foundation Derbyshire - 1,893 (1,893) - 0
High Peak CVS - 800 (800) - 0
P3 Charity - 2,500 (2,500) - 0
Restricted fixed asset funds
National Lottery 9,241 10,000 - (2,375) 16,866
Derbyshire County Council 1,125 - (696) 429
Bernard Sunley Foundation - 5,000 - (1,000) 4,000
Clothworkers Foundation - 15,000 - (3,000) 12,000
Garfield Weston - 10,000 - (2,000) 8,000
Total restricted funds 10,366 70,728 (20,539) (9,071) 51,483
Total funds 170,200 326,059 (275,641) - 220,617

Purpose of funds

Unrestricted funds are used for mee�ng the objec�ves of the charity and are free from restric�ons on their use.

beneficiaries, and these were u�lised during the year in accordance with their grant condi�ons.

released into revenue at the same rate at which the van is depreciated each year.

14