2022-03-31-accounts - Kirkgate Community Centre

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The Kirkgate Centre

Charity number 1124408

A company limited by guarantee number 06533778

Annual Report and Financial Statements

for the year ended 31 March 2022

The Kirkgate Centre

Annual Report and Financial Statements for the year ended 31 March 2022

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 15

Prepared by West Yorkshire Community Accountancy Service CIO

The Kirkgate Centre

Trustees' report for the year ended 31 March 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Jennifer Brooks Chair Cathryn Chrimes Treasurer Ann West Maya Williams Parvez Iqbal Resigned 20 April 2021 Matthew Bradshaw Appointed 20 April 2021 Emma Findlay Appointed 20 April 2021 Michael Grady Appointed 20 April 2021 Resigned 15 February 2022 John Henkel Appointed 20 April 2021 Becky Phillips Appointed 20 April 2021 Nathan Tanswell

Resigned 20 April 2021 Appointed 20 April 2021 Appointed 20 April 2021 Appointed 20 April 2021 Resigned 15 February 2022 Appointed 20 April 2021 Appointed 20 April 2021 Appointed 20 April 2021

Charity number 1124408 Company number 06533778 Registered and principal address Bankers 39A Kirkgate Unity Trust Bank Shipley Nine Brindleyplace West Yorkshire BD18 3EH Birmingham B1 2HB

Registered in England and Wales Registered in England and Wales

Independent examiner

Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 13th March 2008. It is governed by a memorandum and articles of association, as amended by special resolution on 21st October 2009. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Objectives and activities

The charity's objects

To further or benefit the residents of Shipley, Bradford and surrounding areas, without distinction of sex, sexual orientation, race or political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and provide facilities in the interests of social welfare for recreation or leisure time occupation with the objective of improving the conditions of life for the residents.

The Kirkgate Centre

Trustees' report (continued) for the year ended 31 March 2022

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education and social welfare.

Achievements and performance

The financial year 2021-2022 began with Covid restrictions once again. In April our doors re-opened to select groups under specific guidelines. For our most vulnerable communities and those who were unable to return, the team continued to deliver sessions outside and a range of outreach activity. We were able to fully open in May, and the full easing of restrictions came into place on July 19th. During this period attendance was very mixed, with some needing support and encouragement in building their confidence to return, whilst many new groups were attracted to the centre. We received lots of new interest – including from film crews!

Despite not being open fully for the 12 month period, our capacity and rental income has grown month on month. We held 181 different events with 1,660 sessions. The Kirkgate team delivered 522 sessions and those hiring rooms ran 1,138 sessions. As the community continues to recover from the impacts of the pandemic, and faces further struggles to come, it is clear how vital the centre is.

The Kirkgate Centre has been working hard on building community relationships, and we have started working on numerous partnerships to do joint working to enhance services to the community. One highlight was our involvement with the ‘Shipley Unlocked’ community event. It was the first big event after all the restrictions were eased, the atmosphere was fantastic and seeing people smile and connect with each other again was priceless.

The Transformation Project continued during this financial year and has been extended. It has been a rigorous process for the Centre, building towards stronger strategic and business planning capability, which will enhance the sustainability and direction of the Kirkgate over the next 5 years and beyond.

During this financial year, Shipley secured £25m from the Towns Fund which will enable significant redevelopment for the town. Kirkgate Centre and Hive were successful in our joint application to be one of the 9 projects selected, and have been awarded £2.51m for the renovation of the Kirkgate building. This will guarantee that we have a building that is safe, environmentally sound, accessible and fit for purpose to serve the community for many years to come. In alignment with the Towns Fund process, we are finally making progress on our Community Asset Transfer, which has been agreed and we expect to sign off in the next few months.

It has been another year of change and ongoing challenges, but also of positivity, excitement and opportunity. We have been able to build a really strong Board with a wealth of experience and expertise, to add to and enhance our resilient, dedicated and brilliant staff team, and to continue to thrive under the growing confidence and leadership of our Manager. Thanks go to the staff, Trustees, volunteers, groups, users, event organisers and the many, many people who contribute in so many different ways to making the Kirkgate Centre the beating heart of Shipley.

Jenni Brooks Chair of Trustees

The Kirkgate Centre

Trustees' report (continued) for the year ended 31 March 2022

Financial review

The net income for the year was £31,393, including net income of £51,498 on unrestricted funds and net expenditure of £20,105 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £203,238.

The trustees aim to maintain sufficient reserve funds to cover between 6 and 9 months budgeted running costs. Reserves are maintained in order to provide resilience to the charity whilst also enabling its smooth running. This equates to between £90,900 and £136,350. The trustees recognise actual reserves exceed the upper reserves target. The reserves have been built up to enable the Centre to continue delivering services to the community when renovation works to the building commence in 2023. This will be a period when income is expected to reduce dramatically although operational, overhead and new relocation costs will continue to be incurred.

The Kirkgate Centre

Trustees' report (continued) for the year ended 31 March 2022

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Signed on behalf of the board of trustees on 20/12/2022

Cathryn Chrimes (Trustee)

The Kirkgate Centre

Independent examiner's report to the trustees of The Kirkgate Centre

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022, which are set out on pages 7 to 15.

Responsibilities and basis of report

As the charity's trustees of the charitable 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 charitable 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 ('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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 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.

Rhys North ACA

21/12/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The Kirkgate Centre

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 3,766 Room hire and service charges 23,774 Client contributions 5,045 Bar and cafe takings 7,560 Project and other income 2,034 Bank Interest 3 Total income 42,182 Expenditure on: Salaries, NI and Pension (3) 2,266 Payroll costs 1,031 Staff travel and expenses 582 Staff training 749 Volunteer expenses and training 84 Utilities 1,129 Phone, postage and internet 1,015 Stationery, and photocopying 750 Advertising and publicity 60 Publications, subscriptions and licences 2,632 Independent examination 1,200 Maintenance - Insurance 698 Bar and cafe costs 5,123 Governance and consultancy costs 523 Project expenditure 1,018 Bad Debts - Depreciation 1,365 Other expenditure 228 Total expenditure 20,453 Net income / (expenditure) 21,729 Transfers between funds 29,769 Net movement in funds 51,498 Fund balances brought forward 153,824 Fund balances carried forward (4) 205,322	2022 Restricted funds £ 131,949 - - - - - 131,949 71,976 - 15 - 1,226 4,547 269 - 643 - - 7,223 - - 101 36,285 - - - 122,285 9,664 (29,769) (20,105) 95,980 75,875	2022 Total funds £ 135,715 23,774 5,045 7,560 2,034 3 174,131 74,242 1,031 597 749 1,310 5,676 1,284 750 703 2,632 1,200 7,223 698 5,123 624 37,303 - 1,365 228 142,738 31,393 - 31,393 249,804 281,197	2021 Total funds £ 167,853 4,610 453 2,765 133 52 175,866 78,190 1,886 135 120 745 636 950 1,052 - 1,840 960 6,999 1,373 1,970 3,593 12,600 1,362 1,539 12 115,962 59,904 - 59,904 189,900 249,804

All incoming resources and resources expended derive from continuing activities.

The Kirkgate Centre

Balance sheet

as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 2,084 Total fixed assets 2,084 Current assets Debtors and prepayments (6) 2,565 Cash at bank and in hand (7) 202,504 Total current assets 205,069 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,831 Total current liabilities 1,831 Net current assets / (liabilities) 203,238 Net assets 205,322 Funds Unrestricted funds 205,322 Restricted funds - Total funds 205,322	2022 Restricted £ - - 382 77,293 77,675 1,800 1,800 75,875 75,875 - 75,875 75,875	2022 Total £ 2,084 2,084 2,947 279,797 282,744 3,631 3,631 279,113 281,197 205,322 75,875 281,197	2021 Total £ 1,989 1,989 2,093 246,682 248,775 960 960 247,815 249,804 153,824 95,980 249,804

For the year ending 31 March 2022 the charitable 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 charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 20/12/2022

Cathryn Chrimes (Trustee)

The Kirkgate Centre

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Equipment: over 4 years Fixtures and fittings: over 5 years

The Kirkgate Centre

Notes to the accounts

for the year ended 31 March 2022

1 Accounting policies continued

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

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

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

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

The Kirkgate Centre

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations Asda Foundation Bradford Metropolitan District Council (BMDC) Cycling UK National Lottery Community Fund School of Social Entrepreneurs Shipley Town Council Bradford VCS HMRC Job Retention Scheme Power to Change Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ - - - - 1,667 - - - - 2,099 3,766	2022 Restricted funds £ 1,450 54,319 3,000 72,798 382 - - - - - 131,949	2022 Total funds £ 1,450 54,319 3,000 72,798 2,049 - - - - 2,099 135,715 2022 £ 73,052 3,954 (3,954) 1,190 74,242	2021 Total funds £ - 45,019 1,336 68,965 9,083 1,000 1,000 18,666 20,000 2,784 167,853 2021 £ 76,872 4,128 (4,000) 1,190 78,190

The average number employees during the year was 4.3, being an average of 2.7 full time equivalent (2021: 5, 2.8 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2022	2021
	£	£
Costs of the scheme to the charity for the year	1,190	1,190

The Kirkgate Centre

Notes to the accounts continued

for the year ended 31 March 2022

4 Restricted funds Asda Bradford VCS ABCD BMDC - Buildings BMDC - Covid building BMDC - Floating Support BMDC - IT BMDC - Meet and Eat BMDC - Soup and Social BMDC - Table Tennis Bradford Youth Cycling Club Kirkgate Projects Leading the Way Lotto Families Older Bolder BMDC - Omicron Transformation Fund Power to Change School of Social Entrepreneurs	Balance b/f £ - 1,000 - - - - 564 181 330 - 1,336 6,488 - 48,577 4,544 - 3,952 20,000 9,008 95,980	Incoming £ 1,450 - 4,547 - 7,598 14,000 7,366 6,608 - 7,200 3,000 - 382 72,798 7,000 - - - 131,949	Outgoing £ 331 31 4,547 - 7,598 250 3,722 6,789 - - 2,474 97 382 71,375 737 3,952 20,000 - 122,285	Transfers £ - (910) - - - - (4,208) - (330) - - (2,000) - (8,769) (4,544) - - - (9,008) (29,769)	Balance c/f £ 1119 59 - - - 13,750 - - - 7,200 1,862 4,391 - 41,231 - 6,263 - - - 75,875

Fund name

Asda

Bradford VCS ABCD BMDC - Buildings BMDC - Covid building BMDC - Floating Support BMDC - IT BMDC - Meet and Eat

BMDC - Soup and Social

BMDC - Table Tennis

Bradford Youth Cycling Club Kirkgate Projects

Leading the Way Lotto Families

Older Bolder

BMDC - Omicron Transformation Fund

Purpose of restriction

Towards costs to hold a community event.

To purchase tables for groups. Transfer relates to capitalised equipment. To support the running of the centre.

To assist with Covid-19 measures.

To support activities and running costs.

To upgrade IT capabilities for the Centre and groups.

To support Meet & Eat - a social where over 50's meet and cook together. Transfers relate to a contribution to room hire, overhead premises and administration costs.

To support Soup & Social - where over 50's make soup and socialise over afternoon tea.

To purchase table tennis equipment. The transfer to unrestricted funds was agreed by the funder.

To work alongside BMDC Youth services in developing session for Youth. To support confidence in biking and set up both children and adult groups. To support project work and activities within the Kirkgate Centre. The transfer is for a contribution to room hire costs.

To support the salary costs and development of the Centre manager. For reaching children and families in the community. Transfers relate to capitalised equipment and a contribution to room hire, overhead premises, administration and management costs.

Activities and projects for older people. The transfer concerns the reallocation of income treated as restricted income, as opposed to unrestricted income, in previous financial years

Cleaning, PPE and additional staff hours for deep cleaning. For consultancy work in business support and marketing.

The Kirkgate Centre

Notes to the accounts continued

for the year ended 31 March 2022

4 Restricted funds continued

Fund name Power to Change

School of Social Entrepreneurs

Purpose of restriction

Transformation project to review systems in the centre via community consultation.

Support of café as well as financial systems and training. Transfer relates to agreement by funder that funds could be treated as unrestricted income.

5 6 7 8	Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Trade debtors Prepayments Other debtors Cash at bank and in hand Cash at bank Cash in hand Monies held at Bradford CPA Undeposited funds Creditors and accruals Trade creditors Accruals	£ 24,422 1,460 25,882 23,972 816 24,788 1,094 450 Equipment	£ 37,496 - 37,496 35,957 549 36,506 990 1,539 2022 £ 2,019 546 382 2,947 2022 £ 254,129 694 24,570 404 279,797 2022 £ 2,431 1,200 3,631 Fixtures & Fittings	Total £ 61,918 1,460 63,378 59,929 1,365 61,294 2,084 1,989 2021 £ 130 1,963 - 2,093 2021 £ 242,941 492 3,137 112 246,682 2021 £ - 960 960

The Kirkgate Centre

Notes to the accounts continued

for the year ended 31 March 2022

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees and Centre Manager. The total employee benefits received by the Centre Manager were £29,659 (previous year: £31,427).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

The Kirkgate Centre

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 3,766 16,784 Room hire and service charges 23,774 4,610 Client contributions 5,045 453 Bar and cafe takings 7,560 2,765 Project and other income 2,034 133 Bank Interest 3 52 Total income 42,182 24,797 Expenditure Salaries, NI and Pension 2,266 11,524 Payroll costs 1,031 1,886 Staff travel and expenses 582 135 Staff training 749 120 Volunteer expenses and training 84 44 Utilities 1,129 - Phone, postage and internet 1,015 950 Stationery, and photocopying 750 1,052 Advertising and publicity 60 - Publications, subs and licences 2,632 1,840 Independent examination 1,200 960 Maintenance - 2,728 Insurance 698 233 Bar and cafe costs 5,123 1,970 Governance and consultancy costs 523 3,070 Project expenditure 1,018 2,536 Bad Debts - 1,362 Depreciation 1,365 1,539 Other expenditure 228 12 Total expenditure 20,453 31,961 Net income / (expenditure) 21,729 (7,164) Transfers between funds 29,769 7,750 Net movement in funds 51,498 586 Fund balances brought forward 153,824 153,238 Fund balances carried forward 205,322 153,824	2022 Restricted funds £ 131,949 - - - - - 131,949 71,976 - 15 - 1,226 4,547 269 - 643 - - 7,223 - - 101 36,285 - - - 122,285 9,664 (29,769) (20,105) 95,980 75,875	2021 Restricted funds £ 151,069 - - - - - 151,069 66,666 - - - 701 636 - - - - - 4,271 1,140 - 523 10,064 - - - 84,001 67,068 (7,750) 59,318 36,662 95,980	2022 Total funds £ 135,715 23,774 5,045 7,560 2,034 3 174,131 74,242 1,031 597 749 1,310 5,676 1,284 750 703 2,632 1,200 7,223 698 5,123 624 37,303 - 1,365 228 142,738 31,393 - 31,393 249,804 281,197	2021 Total funds £ 167,853 4,610 453 2,765 133 52 175,866 78,190 1,886 135 120 745 636 950 1,052 - 1,840 960 6,999 1,373 1,970 3,593 12,600 1,362 1,539 12 115,962 59,904 - 59,904 189,900 249,804