## 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**
1
## 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.
2
## 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.
3
## 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.
4
## 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)
5
## 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
6
## 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.
7
## 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)
8
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.
9
## 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.
10
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|
|---|---|---|---|
11
## 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).
12
## 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|
|---|---|---|---|---|
13