## Highfield Community Association - Keighley
Charity number 1124828
A company limited by guarantee number 04488173
## Annual Report and Financial Statements
for the year ended 31 March 2021
_Group's logo_
Highfield Community Association - Keighley
Annual Report and Financial Statements for the year ended 31 March 2021
|**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 16|
## **Prepared by West Yorkshire Community Accounting Service**
1
## Highfield Community Association - Keighley
## Trustees' report for the year ended 31 March 2021
## **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** Diane Ramsden Chair Saboor Ghazi Kate Toch Treasurer Roy Williams Javaid Iqbal Andrea Astin Vice Chair Resigned 28 July 2021 Samantha Atkins Treasurer Resigned 26 November 2020 **Charity number** 1124828 Registered in England and Wales **Company number** 04488173 Registered in England and Wales
Resigned 28 July 2021 Resigned 26 November 2020
Registered in England and Wales Registered in England and Wales
## **Registered and principal address Bankers**
Highfield Community Centre HSBS Drewry Road 36 North Street Keighley Keighley BD21 2QG BD21 3SF
## **Independent examiner**
Rhys North ACA **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on17 July 2002. It is governed by a memorandum and articles of association, last amended on 10 June 2019. 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
## Highfield Community Association - Keighley
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
Our charity's objects are to:
further develop and benefit residents of Keighley specifically the neighbourhood of Highfield. Without distinction of sex, sexual orientation, race or political, religious or other opinions, by associating together residents, local authorities, voluntary and other organisations in a common effort to advance education and provide facilities in the interests of social welfare for recreation, leisure time occupation with the objective of improving the conditions of life for residents.
maintain or manage or co-operate with any statutory authority in the maintenance and management of a community centre In Highfield for activities promoted by the charity in furtherance of the above objectives.
## **The charity's main activities**
Highfield Community Association was incorporated in July 2002 and in April 2004 we moved into our current premises in The Highfield Centre. We lease approximately half of the Highfield Centre from Bradford Council.
Highfield Community Association aims to work for the public benefit and one of our main responsibilities is to provide the community, our customers, with the best possible service, whilst providing facilities and activities that improve their lives.
## **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 community development.
## **Achievements and performance**
Normally we provide a sporting, meeting and training facility for the Keighley community. However, this financial year has been very different due to the Covid-19 pandemic. With the work on the centre to improve our hall, kitchen and provide additional offices completed by June 2019 and with the publicity about our improvements, our bookings were starting to pick up, and from September 2019 we were also able to offer additional training courses and activities. However, all our bookings and activities had to be cancelled from Monday 23[rd] March 2020 due to the restrictions and lockdown.
From April 2020 some staff were furloughed and still are, whilst others worked from home. The building also had to be made Covid secure which involved a one-way system, additional hand sanitiser stations, track and trace, no desk sharing, wiping down surfaces more regularly, restricting numbers in rooms, offices, toilets and so on.
Courses that would usually run at the centre all went online and did not return until September 2020; however, the set-up was a lot different with reduced numbers, only one person to a table/desk, 2m distance between each table/desk, protective screens, masks, hand sanitiser, disinfectant wipes and everything having to be disinfected between sessions. From January 2021 further lockdown restrictions meant that the courses running in the centre were cancelled again and teaching went online.
Our funders have been very supportive during this period as we have had to interact with the community and our users in new ways. We have been able to offer support to many of our clients by providing meals, food and activity packs, regular telephone calls, door-step conversations, one-to-one support, WhatsApp group chat, Zoom support meetings and forums, enabling not only the beneficiaries but also staff to become more proficient in the use of modern technology since this became the new way of working during the pandemic. In addition, we also provided support during the school holidays with activities and food parcels.
3
## Highfield Community Association - Keighley
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance (continued)**
We receive no regular funding so one of our main priorities is to raise funds to improve our facilities, keep the centre running and offer more services. Our projects are funded from grants; however our other main source of income, which pays for our core costs comes from renting out our rooms to organisations and private individuals. Obviously with the Covid-19 restrictions we lost our main source of income; however, with grants from Bradford Council, Leeds Community Foundation, the National Lottery and Power to Change we have been able to fund our core cost and other activities.
It has been a difficult year not only for the Centre but also our Keighley community; families have lost loved ones and Keighley has lost many community figures. The work we have carried out during the past year would not be possible without the work of our dedicated and committed staff, volunteers and Board of Directors, who not only contribute their time but energy and expertise. We would also not have been able to continue functioning and able to offer support to our community without the continuous help, advice and funding from our funders.
At the end of March 2021 we were still under lockdown restrictions. The roadmap out of restrictions meant that the Community Centre could re-open on 12[th] April and we could start running some activities, and restrictions ceased in June 2021.
## **Financial review**
The net income for the year was £83,452, including net income of £38,635 on unrestricted funds and net income of £44,817 on restricted funds, after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £118,790. Within this figure, funds have been designated by the trustees towards building improvements, and to facilitate the replacement of the water boiler and the heating system. The amount so designated at the balance sheet date was £20,183, leaving free reserves of £98,607, which equates to approximately 7.7 months of budgeted expenditure.
The trustees aim to maintain sufficient reserve funds to cover between 3 and 6 months operating expenditure. Based on budgeted expenditure of approximately £154,000, this would equate to being between £38,500 and £77,000.
At our board meeting on 25th February 2021, the Board approved the budget for the coming financial year. The budget shows little income from room hires due to the uncertainty over Covid-19 lockdowns. However since setting and approving the budget, lockdown has been eased and we have been able to hire out our hall for smaller events. Also, the furlough scheme was meant to end in April but was then extended to September. This will mean that our income should be greater than budgeted.
There are no costs we can avoid, and the budget does look at the worst case scenario especially in terms of repairs for the premises. We are aware that the water boiler and heating system need replacing and we have designated some funds towards this. At our meeting on 24th June, having received a more concise quote, the Board agreed to designate further funds for this and towards the upgrading of our MUGA (multi-use games area).
The coronavirus has had a financial impact on our organisation in terms of the income we usually generate from our room hires, but due to grants and help from our funders we have not been impacted significantly. We therefore have no material uncertainties that cast doubt on our ability to continue as a going concern for the next twelve months. Obviously if we do have another lockdown this may impact on our income but our budget took this into account. Our current grant income is secure and we are looking for further grant funding to cover core costs in the future.
4
## Highfield Community Association - Keighley
## Trustees' report (continued) for the year ended 31 March 2021
## **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 10/11/2021
Catherine Toch (Trustee)
5
## Highfield Community Association - Keighley
## Independent examiner's report to the trustees of Highfield Community Association - Keighley
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 7 to 16.
## **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**
Since the charitable company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a member of ICAEW which is one of the listed bodies.
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
17/11/2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Highfield Community Association - Keighley
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
28,015
Sales and fees
28,684
Bank interest
83
Profit on disposal of fixed asset
-
Contributions from activities
89
**Total income**
56,871
**Expenditure on:**
Salaries, NI and pension
(3)
12,802
Payroll charges
2,483
Service charges - utilities
8,424
Travel
22
Training
127
Building maintenance
3,339
Building rates
-
Cleaning
550
Beneficiaries expenses and activities
63
Equipment, materials and warranties
148
Insurance
1,646
Phone and postage
1,331
Photocopying and printing
951
Stationery
322
Independent examination
1,060
Professional fees
13
Vehicle costs
227
Computer equipment and maintenance
60
Furniture and fish tank
244
Other expense (CRB, clothing, etc.)
283
Refreshments and catering
52
Books, journals, subscriptions and licences
1,320
Café, tuck shop and vending machine
408
Volunteer expenses
14
Bad debts
150
Depreciation
17,554
Room hire
-
**Total expenditure**
53,593
**Net income / (expenditure)**
3,278
**Transfers between funds**
(4a)
35,544
**Net movement in funds**
38,822
**Fund balances brought forward**
328,070
**Fund balances carried forward**
(4a)
366,892|2021
Restricted
funds
£
305,355
-
-
-
-
305,355
146,627
248
2,470
363
680
3,114
-
786
51,344
194
1,000
3,120
2,762
100
440
540
1,080
7,098
1,378
109
-
1,556
-
172
-
-
-
225,181
80,174
(35,544)
44,630
91,775
136,405|2021
Total
funds
£
333,370
28,684
83
-
89
362,226
159,429
2,731
10,894
385
807
6,453
-
1,336
51,407
342
2,646
4,451
3,713
422
1,500
553
1,307
7,158
1,622
392
52
2,876
408
186
150
17,554
-
278,774
83,452
-
83,452
419,845
503,297|2020
Total
funds
£
154,711
51,747
664
1,500
8,892
217,514
145,127
2,128
10,243
541
1,405
18,415
3,444
1,979
24,099
1,606
3,736
4,161
5,350
640
1,230
53
1,523
2,371
186
778
182
2,771
2,257
174
79
17,554
760
252,792
(35,278)
-
(35,278)
455,123
419,845|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Highfield Community Association - Keighley
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
247,915
**Total fixed assets**
247,915
**Current assets**
Debtors and prepayments
(6)
7,150
Cash at bank and in hand
(7)
142,729
**Total current assets**
149,879
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
30,902
**Total current liabilities**
30,902
**Net current assets / (liabilities)**
118,977
**Net assets**
366,892
**Funds**
Unrestricted funds
General unrestricted funds
346,709
Designated funds
(4b)
20,183
Total unrestricted funds
366,892
Restricted funds
-
**Total funds**
366,892|2021
Restricted
£
-
-
11,445
124,960
136,405
-
-
136,405
136,405
-
-
-
136,405
136,405|2021
Total
£
247,915
247,915
18,595
267,689
286,284
30,902
30,902
255,382
503,297
346,709
20,183
366,892
136,405
503,297|2020
Total
£
265,469
265,469
22,054
156,096
178,150
23,774
23,774
154,376
419,845
317,887
10,183
328,070
91,775
419,845|
|---|---|---|---|
For the year ending 31 March 2021 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 10/11/2021
Catherine Toch (Trustee)
8
## Highfield Community Association - Keighley
## Notes to the accounts
## for the year ended 31 March 2021
## **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 £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:
Fixtures and fittings: 25% straight line basis to nil Equipment: 20% straight line basis to nil Motor vehicles: 25% straight line basis to nil Leasehold improvements: 5% straight line basis to nil
## **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.
9
## Highfield Community Association - Keighley
Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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.
10
## Highfield Community Association - Keighley
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
National Lottery Community Fund
Bradford MDC - Day Opportunities
Bradford MDC - Community Building
Bradford MDC - holiday opportunities
Bradford MDC - various
BBC Children in Need (CIN)
The National Lottery Awards for All
Leeds Community Foundation
The Trusthouse Charitable Foundation
The Craven Trust
Cliffe Castle Support
Power to Change Trust
Bradford MDC - Transforming Lives for Good
HMRC Job Retention Scheme
Bradford MDC - Business Support
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2021
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,500
515
28,015|2021
Restricted
funds
£
109,475
29,820
-
21,532
1,044
57,467
-
35,806
19,791
-
-
12,225
4,500
13,695
-
-
305,355|2021
Total
funds
£
109,475
29,820
-
21,532
1,044
57,467
-
35,806
19,791
-
-
12,225
4,500
13,695
27,500
515
333,370
2021
£
152,178
7,594
(4,000)
3,657
159,429|2020
Total
funds
£
59,855
29,820
2,500
-
2,249
23,556
9,944
5,993
19,541
1,000
250
-
-
-
-
3
154,711
2020
£
137,782
6,697
(3,000)
3,648
145,127|
|---|---|---|---|---|
|The average number employees during the year was 16.6, being an average of 7.0 full time equivalent|The average number employees during the year was 16.6, being an average of 7.0 full time equivalent|(2020:|
|---|---|---|
|13.9, 6.5 FTE). There were no employees with emoluments above £60,000.|||
|**Defined contribution pension scheme**|2021|2020|
||£|£|
|Costs of the scheme to the charity for the year|3,657|3,648|
11
## Highfield Community Association - Keighley
## Notes to the accounts continued
## for the year ended 31 March 2021
|**4a Restricted funds**
BMDC - Transformation Fund
BBC CIN - Girls Group
BBC CIN - Play Rangers
Keighley Town Council
Power to Change - capital
Power to Change -Covid support
National Lottery Community Fund
National Lottery - Smiles (Covid)
Near Neighbours
Awards for All
2040 Vision Consultation
Asha Hope Project
Day Opportunities Colourful Lives
Day Opportunities - Dekh Bhaal
International Women's Day 2020
International Women's Day 2021
Cliffe Castle Support
Trusthouse - Colourful Lives
Trusthouse - Eastern European
Bradford MDC - Covid support
Leeds Community Foundation
HMRC Job Retention Scheme
Bradford MDC - Holiday Activity
and Food Grants|Balance b/f
£
7,000
1,419
-
187
2,175
-
64,621
-
2,400
2,346
250
2,614
381
654
131
-
147
2,783
4,667
-
-
-
-
91,775|Incoming
£
-
11,827
45,640
-
-
12,225
59,475
50,000
-
-
-
9,992
9,914
9,914
-
494
-
12,259
7,532
550
26,032
35,806
13,695
305,355|Outgoing
£
-
8,555
36,005
-
400
12,225
42,229
35,357
-
1,471
-
4,822
7,695
7,968
-
-
147
11,212
(245)
550
23,877
19,218
13,695
225,181|Transfers
£
-
(781)
(4,884)
(187)
-
-
(2,500)
(6,064)
-
(875)
-
(2,600)
(2,600)
(2,600)
-
-
-
(1,290)
(8,090)
-
(1,473)
(1,600)
-
(35,544)|Balance c/f
£
7,000
3,910
4,751
-
1,775
-
79,367
8,579
2,400
-
250
5,184
-
-
131
494
-
2,540
4,354
-
682
14,988
-
136,405|
|---|---|---|---|---|---|
## **Fund name**
BMDC - Transformation Fund
BBC CIN - Girls Group
BBC CIN - Play Rangers Keighley Town Council
Power to Change - capital Power to Change -Covid support
National Lottery Community Fund
National Lottery - Smiles (Covid)
Near Neighbours
## **Purpose of restriction**
For quantity and topographical surveys, CAD design and engineering reports on the Multi Use Games Area (MUGA).
To deliver a programme of social, emotional and mental health support for teenage girls in Keighley. The transfer is for a contribution to overhead costs.
To work with children aged 5-14 in Keighley, delivering after school and holiday activities. The transfer is for a contribution to overhead costs.
For community development and to support the building project. The transfer relates to spend incurred in the previous financial year.
For employment of development worker for site management.
To support core costs, building running costs and project costs during the Covid-19 pandemic.
To work with and provide facilities for young people aged 14 and over. The transfer is for a contribution to overhead costs.
To support core costs and project costs during the Covid-19 pandemic, and towards equipment and a stair lift. The transfer is for a contribution to overhead costs.
To work in partnership with other agencies to transform fly-tipped areas into communal spaces.
12
## Highfield Community Association - Keighley
## Notes to the accounts continued
## for the year ended 31 March 2021
## **4a Fund name (continued)**
Awards for All
2040 Vision Consultation Asha Hope Project
Day Opportunities Colourful Lives
Day Opportunities - Dekh Bhaal
International Women's Day 2020 International Women's Day 2021 Cliffe Castle Support Trusthouse - Colourful Lives
Trusthouse - Eastern European
Bradford MDC - Covid support Bradford MDC - Holiday Activity and Food Grants Leeds Community Foundation
## HMRC - CJRS
## **Purpose of restriction**
To develop and deliver courses and activities for women. The transfer is for a contribution to overhead costs.
To support work concerning the 2040 Vision consultation.
To support elderly women, mainly from the Bangladeshi community. The transfer is for a contribution to overhead costs.
To support elderly women, mainly from the Pakistani community. The transfer is for a contribution to overhead costs.
To support elderly men, mainly from the South Asian community. The transfer is for a contribution to overhead costs.
To support International Women's Day 2020. To support International Women's Day 2021.
To provide activity packs to support children during Covid.
To work with younger women, mainly from the South Asian community. The transfer is for a contribution to overhead costs.
To work with women, mainly from the Eastern European community. The transfer is for a contribution to overhead costs and includes £4,667, relating to the previous financial year's underspend, which the funder agreed could be used towards core costs. .
To support beneficiaries during the Covid-19 pandemic.
Various grants to support families with food parcels, meals and activities. The transfer is for a contribution to overhead costs,
To support the provision of healthy food during school holidays to provide a tailor-made healthy lifestyle programme empowering people, in particular from Keighley Central, to lead a healthier life; to support core costs and project costs during the Covid-19 pandemic. The transfer is for a contribution to overhead costs.
To facilitate the retention of employees during periods of inactivity and lockdown.
## **4b Designated Funds Fund name**
Building Improvements Replacement of water boiler
## **Fund name**
Building Improvements Replacement of water boiler and heating system
|Balance b/f
£
10,183
-
10,183|Incoming
£
-
-
-|Outgoing
£
-
-
-|Transfers
£
-
10,000
10,000|Balance c/f
£
10,183
10,000
20,183|
|---|---|---|---|---|
## **Purpose of fund**
Towards community building improvements To assist the funding of a replacement water boiler and heating system.
13
## Highfield Community Association - Keighley
## Notes to the accounts continued
## for the year ended 31 March 2021
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 April 2020
281,306
At 31 March 2021
281,306
**Depreciation**
At 1 April 2020
27,346
Charge for year
14,066
At 31 March 2021
41,412
**Net book value**
At 31 March 2021
239,894
At 31 March 2020
253,960
**Debtors and prepayments**
Debtors
Prepayments
**Cash at bank and in hand**
Cash at bank
Cash in hand
Held at Bradford Community Payroll
**Creditors and accruals**
Creditors
Credit card
Accruals
Deferred income
Leasehold
Improvements|38,577
38,577
34,992
1,195
36,187
2,390
3,585
Fixtures &
fittings|£
68,628
68,628
64,453
1,043
65,496
3,132
4,175
Equipment|£
4,999
4,999
1,250
1,250
2,500
2,499
3,749
2021
£
7,454
11,141
18,595
2021
£
265,682
48
1,959
267,689
2021
£
182
-
28,800
1,920
30,902
Motor
vehicles|Total
£
393,510
393,510
128,041
17,554
145,595
247,915
265,469
2020
£
19,564
2,490
22,054
2020
£
155,054
62
980
156,096
2020
£
2,549
1,375
17,930
1,920
23,774|
|---|---|---|---|---|---|
14
## Highfield Community Association - Keighley
## Notes to the accounts continued
## for the year ended 31 March 2021
## **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 manager. The total employee benefits received by the manager were £36,615 (previous year: £33,822).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
## **Other related party transactions**
**Other transactions with trustees or related parties**
|**Other transactions with trustees or related parties**
Fazeela Hanif
**10 Operating leases**
Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining
life of the lease, analysed into the period in which the
commitment falls due:
Manager
Purchase of materials
from a business in which
the Manager is involved.
**Name of trustee**
**or related party**
**Relationship to**
**charity**
**Description of**
**transaction**|2021
£
2,424
2,424
Copier/Printer
£
2,356
3,537
5,893|2020
£
-
-
Telephone
System
£
1,827
5,793
7,620|
|---|---|---|
15
## Highfield Community Association - Keighley
## Statement of Financial Activities including comparatives for all funds
## (including summary income and expenditure account) for the year ended 31 March 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
28,015
3
Sales and fees
28,684
51,747
Bank interest
83
664
Profit on disposal of fixed asset
-
1,500
Contributions from activities
89
8,892
**Total income**
56,871
62,806
**Expenditure**
Salaries, NI and pension
12,802
51,303
Payroll charges
2,483
1,880
Service charges - utilities
8,424
10,243
Travel
22
192
Training
127
101
Building maintenance
3,339
16,510
Building rates
-
944
Cleaning
550
1,979
Beneficiaries expenses and activities
63
7,310
Equipment, materials and warranties
148
350
Insurance
1,646
3,736
Phone and postage
1,331
3,151
Photocopying and printing
951
4,840
Stationery
322
346
Independent examination
1,060
1,230
Professional fees
13
13
Vehicle costs
227
522
Computer equipment and maintenance
60
153
Furniture and fish tank
244
-
Other expense (CRB, clothing, etc.)
283
432
Refreshments and catering
52
147
Books, subscriptions and licences
1,320
1,345
Café, tuck shop and vending machine
408
2,257
Volunteer expenses
14
-
Bad debts
150
79
Depreciation
17,554
17,554
Room hire
-
760
**Total expenditure**
53,593
127,377
**Net income / (expenditure)**
3,278
(64,571)
**Transfers between funds**
35,544
32,046
**Net movement in funds**
38,822
(32,525)
**Fund balances brought forward**
328,070
360,595
**Fund balances carried forward**
366,892
328,070|2021
Restricted
funds
£
305,355
-
-
-
-
305,355
146,627
248
2,470
363
680
3,114
-
786
51,344
194
1,000
3,120
2,762
100
440
540
1,080
7,098
1,378
109
-
1,556
-
172
-
-
-
225,181
80,174
(35,544)
44,630
91,775
136,405|2020
Restricted
funds
£
154,708
-
-
-
-
154,708
93,824
248
-
349
1,304
1,905
2,500
-
16,789
1,256
-
1,010
510
294
-
40
1,001
2,218
186
346
35
1,426
-
174
-
-
-
125,415
29,293
(32,046)
(2,753)
94,528
91,775|2021
Total
funds
£
333,370
28,684
83
-
89
362,226
159,429
2,731
10,894
385
807
6,453
-
1,336
51,407
342
2,646
4,451
3,713
422
1,500
553
1,307
7,158
1,622
392
52
2,876
408
186
150
17,554
-
278,774
83,452
-
83,452
419,845
503,297|2020
Total
funds
£
154,711
51,747
664
1,500
8,892
217,514
145,127
2,128
10,243
541
1,405
18,415
3,444
1,979
24,099
1,606
3,736
4,161
5,350
640
1,230
53
1,523
2,371
186
778
182
2,771
2,257
174
79
17,554
760
252,792
(35,278)
-
(35,278)
455,123
419,845|
|---|---|---|---|---|
16