2025-03-31-accounts - Kirkgate Community Centre

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Kirkgate Community Centre

Charity number 1124408

A company limited by guarantee number 06533778

Annual Report and Financial Statements

for the year ended 31 March 2025

Kirkgate Community Centre

Annual Report and Financial Statements for the year ended 31 March 2025

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 13

Prepared by West Yorkshire Community Accountancy Service CIO

Kirkgate Community Centre

Trustees' report for the year ended 31 March 2025

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

Nathan Tanswell John Henkel Matthew Bradshaw Becky Phillips Jennifer Painter Kathryn Williams Grace Reid Tamsin Treasurer-Jones

Chair Treasurer

Resigned 15 July 2025 Resigned 16 April 2024

Resigned 16 December 2025 Appointed 18 March 2025

Charity number

Company number

1124408 06533778

Registered in England and Wales Registered in England and Wales

Registered and principal address Bankers 39a Kirkgate Unity Trust Bank The Co-operative Bank PLC Shipley Nine Brindleyplace Delf House West Yorkshire BD18 3EH Birmingham B1 2HB Skelmersdale WN8 6WT

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 as amended 1 August 2024. 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.

Kirkgate Community Centre

Trustees' report (continued) for the year ended 31 March 2025

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.

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 period 2024/2025 has been another challenging period with the first 6 months still having to utilise external spaces as the renovation work was still happening.

Kirkgate Community Centre (KCC) continued to work closely with RBS (Architects) and Whitaker & Leach (Contractors).

Despite spending half of the year away from the building, KCC continued to meet its charitable objectives during 2024/2025 by providing community spaces, hosting activities, delivering projects, building partnerships and investing in the future for the sustainability of the charity.

The building re-opened to the public in early October 2024 with a formal launch followed by a community event that saw over 730 people attending. Branded tote bags were distributed, cupcakes enjoyed, whilst children ran around to complete the treasure hunt for their sweet cones and a bar was run by Triangle. It was a successful event and a joy to see people’s reactions seeing the new accessible space for the first time.

A programme of activities was delivered from day one and everyone quickly felt at home.

Since returning the team has been working hard and by the end of the financial year the following had been achieved:

Introduced a volunteer led community café that uses surplus food from local supermarkets and

l restaurants. The model reduces items going into landfill whilst reducing operational overheads so menus can be affordable for those effected by the cost of living.
Established a working partnership with Triangle with them overseeing the bar for weekend events and
l bringing variety to the bar offering.
Implemented a new volunteer strategy which enables more specific roles within the centre, whilst also
l providing opportunities to upskill and increase confidence.
Continued to develop working partnerships which included becoming a Community anchor for WISHH
l and Affinity Community Partnership.
l Increased room hire by community groups and service providers.

The development of the space continues as does the benefits realisation of the project which includes acoustic treatment, a new stage and PA system upgrade.

KCC would like to thank Northcliffe Church, Shipley Baptist Church, ASDA, Shipley Library, Groove Pad, Baildon Recreation Centre and Q20 who enabled space for the re-location of a number of groups during the renovation period.

KCC would like to thank everyone involved including staff, volunteers, hirers, users, event organisers and community for their patience, support and loyalty during the 13 month renovation period.

Kirkgate Community Centre

Trustees' report (continued) for the year ended 31 March 2025

Financial review

The net expenditure for the year was £44,793, including net expenditure of £8,705 on unrestricted funds and net expenditure of £36,088 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £173,665.

The trustees aim to maintain sufficient reserve funds to cover budgeted running and closure costs. Reserves are maintained in order to provide resilience to the charity whilst also enabling its smooth running. This equates to between £80,000 - £92,860. Any monies over this amount will be reinvested into the social purpose of the charity to fund its building or activities and this will be approved by the Board as and when required.

Kirkgate Community Centre Trustees' report (continued) for the year ended 31 March 2025

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.

Approved by the board of trustees on 16/12/2025

John Henkel (Trustee)

Kirkgate Community Centre

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

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 7 to 13.

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

19/12/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Kirkgate Community Centre

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 1,778 Room hire and service charges 19,034 Client contributions 88 Bar and cafe takings 13,565 Project income 3,220 Bank Interest 3,831 Fundraising - Project management 13,500 Other income 2,367 Total income 57,383 Expenditure on: Salaries, NI and Pension (3) 57,267 Payroll costs 664 Staff travel and expenses 73 Staff training 410 Volunteer expenses and training 966 Utilities 12,924 Phone, postage, IT and internet 1,549 Stationery, and photocopying 183 Publications, subscriptions and licences 1,884 Independent examination 2,310 Rent 2,301 Service charge - Repairs, maintenance and equipment 3,791 Insurance 1,083 Bar and cafe costs 2,856 Governance and consultancy costs 72 Project expenditure 2,087 Bad Debts - Depreciation 9,691 Grant payments - Other expenditure 116 Total expenditure 100,877 Net income / (expenditure) (43,494) Transfers between funds (4) 34,789 Net movement in funds (8,705) Fund balances brought forward 206,494 Fund balances carried forward (4) 197,789	2025 Restricted funds £ 46,902 - 2,689 - - - - - 25,059 74,650 25,204 - - - - - 32 - - - 2,659 4,172 - - - - 3,593 - - 40,289 - 75,949 (1,299) (34,789) (36,088) 49,713 13,625	2025 Total funds £ 48,680 19,034 2,777 13,565 3,220 3,831 - 13,500 27,426 132,033 82,471 664 73 410 966 12,924 1,581 183 1,884 2,310 4,960 4,172 3,791 1,083 2,856 72 5,680 - 9,691 40,289 116 176,826 (44,793) - (44,793) 256,207 211,414	2024 Total funds £ 82,076 11,096 2,482 8,074 6,050 1,707 1,914 997 1,430 115,826 83,841 829 446 232 169 6,679 2,439 740 2,312 2,310 3,635 1,398 1,238 4,815 85 5,652 925 2,295 - 977 121,017 (5,191) - (5,191) 261,398 256,207

All incoming resources and resources expended derive from continuing activities.

Kirkgate Community Centre

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 24,124 Total fixed assets 24,124 Current assets Debtors and prepayments (6) 27,895 Cash at bank and in hand (7) 160,080 Total current assets 187,975 Current liabilities: amounts falling due within one year Creditors and accruals (8) 14,310 Total current liabilities 14,310 Net current assets / (liabilities) 173,665 Net assets 197,789 Funds Unrestricted funds 197,789 Restricted funds - Total funds 197,789	2025 Restricted £ - - - 13,625 13,625 - - 13,625 13,625 - 13,625 13,625	2025 Total £ 24,124 24,124 27,895 173,705 201,600 14,310 14,310 187,290 211,414 197,789 13,625 211,414	2024 Total £ 3,992 3,992 17,415 237,194 254,609 2,394 2,394 252,215 256,207 206,494 49,713 256,207

For the year ending 31 March 2025 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 are 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 16/12/2025

John Henkel (Trustee)

Notes to the accounts

Kirkgate Community Centre

for the year ended 31 March 2025

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, if 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 £1,000 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: Leasehold improvements: over 5 years Computer and office equipment: over 3 years Other equipment: over 3 years

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.

Kirkgate Community Centre

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations Bradford Metropolitan District Council (BMDC) West Yorkshire Combined Authority Asda Foundation National Lottery Community Fund School of Social Entrepreneurs Other donations 3 Staff costs and numbers Gross salaries Redundancy costs Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - 1,778 1,778	2025 Restricted funds £ 40,002 6,900 - - - - 46,902	2025 Total funds £ 40,002 6,900 - - - 1,778 48,680 2025 £ 79,210 - 6,631 (5,000) 1,630 82,471	2024 Total funds £ 66,272 - 360 10,000 4,000 1,444 82,076 2024 £ 74,458 7,519 5,507 (5,000) 1,357 83,841

The average number of employees during the year was 3.5, being an average of 2.5 full time equivalent (2024: 2.3, 1.6 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Benefits Realisation - BMDC Floating Support - BMDC Meet & Eat - BMDC Soup & Social - BMDC Warm Space - Bradford Youth 7,200 BMDC Culture is Cohesion - Cycling Club 1,862 BMDC Dress It Up - NLCF Lotto 7,262 WY Mayor's Climate Fund 33,389 BMDC Community Buildings - BMDC Community Chest - Shipley Christmas Lights - 49,713	Incoming £ 25,059 9,522 10,617 11,116 2,653 - 412 - 384 - 6,900 6,831 406 750 74,650	Outgoing £ - 8,513 8,593 8,345 - - - - - 2,222 40,289 6,831 406 750 75,949	2025 £ 1,630 Transfers £ (25,059) (1,009) (1,697) (2,771) (2,653) - - - - (1,600) - - - - (34,789)	2024 £ 1,357 Balance c/f £ - - 327 - - 7,200 412 1,862 384 3,440 - - - - 13,625

For fund descriptions see next page.

Kirkgate Community Centre Notes to the accounts continued for the year ended 31 March 2025

4 Restricted funds continued

Fund name Benefits Realisation

BMDC Floating Support

BMDC Meet & Eat

BMDC Soup & Social

BMDC Warm Space Bradford Youth Culture is Cohesion

Cycling Club Dress It Up

NLCF Lotto

WY Mayor's Climate Fund

BMDC Community Buildings BMDC Community Chest Shipley Christmas Lights

5 Tangible assets

Cost

At 1 April 2024 Additions At 31 March 2025

Depreciation

At 1 April 2024 Charge for year At 31 March 2025

Net book value

At 31 March 2025 At 31 March 2024

Purpose of restriction

The use of the Town Fund to purchase stage and acoustic measures equipment to maximise the value of the building renovation investment. The transfer is for the capitalisation of this equipment.

To support activities and running costs. The transfer is for a contribution towards overhead costs.

To support Meet & Eat - a social activity where over 50's meet and cook together. The transfer is for a contribution towards overhead costs.

To support Soup & Social - where over 50's make soup and socialise over afternoon tea. The transfer is for a contribution towards overhead costs.

To provide a warm space for the community.

To work alongside BMDC Youth services in developing sessions for Youth. To support activities to bring the community together and promote BD25 City of Culture.

To support confidence in biking and set up both children and adult groups. To support community activity to decorate the external space of KCC and promote BD25 City of Culture.

To provide support to community groups during the closure of the centre. The transfer is for a contribution towards overhead costs.

To contribute towards the thermal performance of the building and the installation of solar panels.

To contribute to centre running costs. To contribute costs towards a hula hoop activity. To support the delivery of activities run by staff and volunteers.

£ 26,380 5,396 31,776 26,158 2,170 28,328 3,448 222 Other equipment	£ 8,280 - 8,280 4,510 2,635 7,145 1,135 3,770 Computer equipment	£ - 24,427 24,427 - 4,886 4,886 19,541 - Leasehold improvement	Total £ 34,660 29,823 64,483 30,668 9,691 40,359 24,124 3,992

Kirkgate Community Centre

Notes to the accounts continued

for the year ended 31 March 2025

6 Debtors and prepayments Debtors Prepayments Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand Undeposited Funds 8 Creditors and accruals Creditors Accruals	2025 £ 4,099 896 22,900 27,895 2025 £ 173,086 100 519 173,705 2025 £ - 14,310 14,310	2024 £ - 75 17,340 17,415 2024 £ 236,621 - 573 237,194 2024 £ 84 2,310 2,394

9 Related party transactions

Trustee expenses

During the year no trustees were paid (previous year: 1 trustees and £20 in respect of travel).

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 total employee benefits received by key management personnel were £44,355 (previous year: £42,127).

Kirkgate Community Centre

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,778 1,444 Room hire and service charges 19,034 11,096 Client contributions 88 68 Bar and cafe takings 13,565 8,074 Project income 3,220 4,708 Bank Interest 3,831 1,707 Fundraising - 1,914 Project management 13,500 997 Other income 2,367 1,430 Total income 57,383 31,438 Expenditure Salaries, NI and Pension 57,267 56,613 Payroll costs 664 829 Staff travel and expenses 73 394 Staff training 410 94 Volunteer expenses and training 966 - Utilities 12,924 532 Phone, postage, IT and internet 1,549 1,687 Stationery, and photocopying 183 - Advertising and publicity 650 - Publications, subscriptions & licences 1,884 2,312 Independent examination 2,310 2,310 Rent 2,301 - Service charge - - Repairs, maintenance & equipment 3,791 1,398 Insurance 1,083 1,238 Bar and cafe costs 2,856 4,815 Governance and consultancy costs 72 85 Project expenditure 2,087 252 Bad Debts - 925 Depreciation 9,691 2,295 Grant payments - (405) Other expenditure 116 977 Total expenditure 100,877 76,351 Net income / (expenditure) (43,494) (44,913) Transfers between funds 34,789 6,766 Net movement in funds (8,705) (38,147) Fund balances brought forward 206,494 244,641 Fund balances carried forward 197,789 206,494	2025 Restricted funds £ 46,902 - 2,689 - - - - - 25,059 74,650 25,204 - - - - - 32 - - - - 2,659 4,172 - - - - 3,593 - - 40,289 - 75,949 (1,299) (34,789) (36,088) 49,713 13,625	2024 Restricted funds £ 80,632 - 2,414 - 1,342 - - - - 84,388 27,228 - 52 138 169 6,147 752 740 - - - 3,635 - - - - - 5,400 - - 405 - 44,666 39,722 (6,766) 32,956 16,757 49,713	2025 Total funds £ 48,680 19,034 2,777 13,565 3,220 3,831 - 13,500 27,426 132,033 82,471 664 73 410 966 12,924 1,581 183 650 1,884 2,310 4,960 4,172 3,791 1,083 2,856 72 5,680 - 9,691 40,289 116 176,826 (44,793) - (44,793) 256,207 211,414	2024 Total funds £ 82,076 11,096 2,482 8,074 6,050 1,707 1,914 997 1,430 115,826 83,841 829 446 232 169 6,679 2,439 740 - 2,312 2,310 3,635 - 1,398 1,238 4,815 85 5,652 925 2,295 - 977 121,017 (5,191) - (5,191) 261,398 256,207