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2022-03-31-accounts

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 2022

Highfield Community Association - Keighley

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

Contents Page
Trustees' report 2 to 6
Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the accounts 10 to 17

Prepared by West Yorkshire Community Accountancy Service CIO

1

Highfield Community Association - Keighley

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 Diane Ramsden Chair Saboor Ghazi Kate Toch Treasurer Roy Williams Javaid Iqbal Andrea Astin Resigned 28 July 2021 Charity number 1124828 Registered in England and Wales Company number 04488173 Registered in England and Wales Registered and principal address Bankers Highfield Community Centre HSBC Drewry Road 36 North Street Keighley Keighley BD21 2QG BD21 3SF

Registered in England and Wales Registered in England and Wales

Independent examiner

Alan Dodd FCCA 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 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 2022

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

At the start of the financial year we were still seeing the effects of Covid-19 restrictions. A lockdown which had commenced in January 2021 came to a partial end on 8th March with a planned return to schools for students; however, most courses that usually run at the centre remained online. Some courses returned after the Easter holidays in April, but then came to an end in June when they sat exams. From September 2021 all courses returned as normal to the Centre. From October 2021 we were able to offer additional courses since the installation of a platform lift, funded by The National Lottery and Power to Change, made our upstairs rooms accessible for wheelchair users. Courses offered from April 2021 to March 2022 included English, Maths, Basket Weaving, L1 Award in Mental Health, Driver Theory, Makeup, ESOL and Digital Skills for Employment, to give just a few examples. Courses were delivered in partnership with Craven College, Keighley Town Council, and the WEA.

All Covid-19 restrictions ceased on 21st June 2021 and to encourage private event bookings we offered a discount on hall bookings taking place from 21[st] June until the end of September. We have gradually seen an increase in our bookings from September 2021. It is taking time for some people to feel confident in large crowds again and we have noticed smaller events being held. In the main, things are returning to normal, Covid19 still exists but we are learning to live with it. We continue to take precautions, offering hand sanitiser stations, cleaning surfaces after every use, ensuring that rooms have disinfectant wipes and sanitiser to use and with a grant from Bradford Council we have been able to purchase some room air purifiers. Bradford Council also provided funding towards food parcels and activities for families who were struggling over the holiday periods.

3

Highfield Community Association - Keighley

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

Achievements and performance (continued)

As part of Self Care Week in November 2021 Modality held a body health check and baby clinic at the centre. This offered Covid vaccinations, winter flu vaccinations, blood pressure and diabetes checks, baby clinic and general health checks. This was very well attended with first, second and booster doses of the Covid vaccine being given.

Our multi-use games area (MUGA) has remained closed during the financial year due to it needing repair, and private hires do not cover the cost of maintaining it. We are looking into how we can either replace the pitch and/or build a new facility.

Our projects work across many age groups, from our Play Rangers who work with children aged 5 – 14, Excel Youth working with young people aged over 14, Day Opportunities Colourful Lives working with older women, Asha project focusing on Bangla women, Dekh Bhaal working with older men and our Colourful Lives project for younger women. During the year many activities have taken place with just a few examples given below.

The funding for our Street Club Play Rangers project, which works with children aged 5 – 14, ran out in December 2021; however we have used our own funding to keep this much needed project running. The Play Rangers were able to run activities during the school holidays; these activities included family trips to the seaside and theme parks, children only activities such as arts and crafts, cricket, cinema and bowling and lots more. From September 2021 the twice weekly after school activity sessions recommenced. Unfortunately, funding for our Excel Youth also ran out in December 2021. The Excel project worked with young people aged over 14 and we continued to support them until the funding came to an end. A Girls Group also came to an end in June 2021 due to lack of funding. We are currently trying to get funding to continue working with young adults and the work of our Play Rangers.

Our Highfield Adventurers Group took part in monthly led walks around Keighley, weather permitting. Gardening at the Woodville Activity Centre was enjoyed by both men and women who were able to manage a small plot of land and grow some fruit and vegetables, some gentle exercise to help stay healthy and make new friends. A project started during Covid via zoom focused on ‘being kind to me’ and enabled women to chat and share positive news, has led to groups now meeting to chat, knit, colour in and go on outdoor nature adventures aimed at promoting wellbeing. In September 2021 we took part in the Macmillan World’s Biggest Coffee morning, by hosting a Desi Macmillan Breakfast, offering breakfast, hand massages, tombola, henna and of course coffee. This was very well attended and an opportunity to meet people from different ages and backgrounds over coffee and cake, whilst raising awareness and funds for Macmillan Cancer support.

Our various ladies’ groups have taken part in many activities including Keighley Creatives, Light Up Keighley Window Wanderland, a unique event creating window displays to light up windows in Keighley. The ladies visited Cliffe Castle to get some inspiration from the stained-glass windows and created some amazing stainedglass effect displays. They also took part in the Keighley Christmas Baubles community activity led by Keighley Creative; the aim was to decorate the glasshouse at Cliffe Castle and the Airedale Centre with Christmas baubles coloured in by local residents. In March 2022 we celebrated International Women’s Day with a variety of activities, poetry, bunting making, food, games and stalls and in partnership with the Bronte Museum ran various activities inspired by the Bronte sisters. These activities looked at women’s rights and social change, as well as learning the history of the Bronte sisters; many of the women had never visited the museum or heard of the Brontes.

4

Highfield Community Association - Keighley

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

Achievements and performance (continued)

Our funders have continued to be very supportive during this period and continue to be as we change from outreach work to meeting together in person again as restrictions were eased. The above gives you just a taster of some of our activities, others include stay & play sessions, exercise classes, carers support sessions, social chill and chat sessions, arts and crafts, coffee mornings, some of these sessions take part at the centre but also out in community venues including Eastwood School, Cliffe Castle park and Al-Amin Masjid.

During the financial year we did receive some additional funding from Bradford Council, Power to Change and The Trusthouse Charitable Foundation to help towards lost income due to Covid-19 and our core costs. However, in the main we receive no regular funding towards core costs 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.

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.

Financial review

The net expenditure for the year was £23,594, including net income of £21,378 on unrestricted funds and net expenditure of £44,972 on restricted funds, after transfers.

Reserves policy

The charity's unrestricted reserves, excluding fixed assets, at the year end were £139,146. Within this amount, funds have been designated by the trustees towards building improvements and potential employer obligations such as future redundancy costs. Funds previously designated to facilitate the replacement of the water boiler and the heating system were expended during the year with the balance transferred to the building improvements' designated fund. The total amounts so designated at the balance sheet date were £27,806, leaving free reserves of £111,340, equating to approximately 8.9 months of budgeted expenditure which is slightly below the upper range of the revised reserves policy (see below).

The trustees reviewed its reserves policy at its meeting in November 2021. Reserves are required to: - meet contractual liabilities should the organisation have to close. This includes redundancy pay, salary notice pay, general running costs, amounts due to creditors and commitments under leases;

Whilst the trustees have to take a prudent position and allow for redundancy in the event of a financial crisis the organisation does have a good relationship with its staff and the options of part-time working and short term layoffs would also be considered. It should though be noted that increasingly funding is related to outputs and a move to part-time working could jeopardise some funding.

5

Highfield Community Association - Keighley

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

Reserves policy (continued)

The trustees now aim to maintain sufficient reserve funds to cover between 6 and 9 months operating expenditure. Based on budgeted unrestricted expenditure of approximately £150,000, this would equate to being between £75,000 and £112,500.

In the event of reserves dipping below the target Highfield Community Association has set, then measures would be taken to restore the reserves. This could be achieved by increased fund raising, increasing earned income or reducing expenditure.

If reserves exceed 75% of expenditure Highfield Community Association will consider the likely expenditure over the next two years and aim for reserves to be less than 75% of expenditure by the end of two years. This could be achieved by reducing fund raising, allocating less time staff time to earned income activities, reducing prices, or increasing "free" activities and so increasing expenditure. Increasing "free" activities could be one-off in areas like courses or sports activities, or expanding the organisation generally. In the latter case due attention will be paid to identifying funding that would sustain the expansion after the reserves had been brought below 75% of expenditure.

The Board will consider current costs of closure and examine the level of reserves each year when setting the following year’s budget.

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the

Company law requires the trustees to prepare financial accounts for each financial year which give a true and

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 30/9/2022

Kate Toch (Trustee)

6

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 2022, which are set out on pages 8 to 17.

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 fellow 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 fellow of ACCA 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

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.

Alan Dodd FCCA

5/10/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

7

Highfield Community Association - Keighley

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)
20,556
Sales and fees
56,647
Bank interest
60
Contributions from activities
14,759
Total income
92,022
Expenditure on:
Salaries, NI and pension
(3)
41,741
Payroll charges
3,080
Service charges - utilities
13,720
Travel
303
Training
70
Building maintenance
3,894
Building rates
928
Cleaning
1,088
Beneficiaries expenses and activities
5,068
Equipment, materials and warranties
106
Insurance
2,575
Telephone and postage
3,337
Photocopying and printing
741
Stationery
213
Independent examination
1,500
Professional fees
313
Vehicle costs
2,244
Computer equipment and maintenance
125
Furniture and fish tank
205
Other expenses
849
Books, journals, subscriptions and licences
883
Café, tuck shop and vending machine
57
Volunteer expenses
15
Bad debts
-
Depreciation
21,428
Advertising and publicity
-
Total expenditure
104,483
Net income / (expenditure)
(12,461)
Transfers between funds
33,839
Net movement in funds
21,378
Fund balances brought forward
366,892
Fund balances carried forward
(4a)
388,270		 2022
Restricted
funds
£
182,517
-
-
-
182,517
139,188
70
-
445
59
1,603
-
125
45,211
250
-
542
2,333
100
-
-
(1,080)
1,028
-
592
1,373
-
-
-
-
1,811
193,650
(11,133)
(33,839)
(44,972)
136,405
91,433		 2022
Total
funds
£
203,073
56,647
60
14,759
274,539
180,929
3,150
13,720
748
129
5,497
928
1,213
50,279
356
2,575
3,879
3,074
313
1,500
313
1,164
1,153
205
1,441
2,256
57
15
-
21,428
1,811
298,133
(23,594)
-
(23,594)
503,297
479,703		 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
2,876
460
186
150
17,554
-
278,774
83,452
-
83,452
419,845
503,297

All incoming resources and resources expended derive from continuing activities.

8

Highfield Community Association - Keighley

Balance sheet

as at 31 March 2022
2022
Unrestricted
£
Fixed assets
Tangible assets
(5)
249,124
Total fixed assets
249,124
Current assets
Debtors and prepayments
(6)
10,917
Cash at bank and in hand
(7)
173,279
Total current assets
184,196
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
45,050
Total current liabilities
45,050
Net current assets / (liabilities)
139,146
Net assets
388,270
Funds
Unrestricted funds
General unrestricted funds
360,464
Designated funds
(4b)
27,806
Unrestricted funds
388,270
Restricted funds
-
Total funds
388,270		 2022
Restricted
£
-
-
1,055
90,378
91,433
-
-
91,433
91,433
-
-
-
91,433
91,433		 2022
Total
£
249,124
249,124
11,972
263,657
275,629
45,050
45,050
230,579
479,703
360,464
27,806
388,270
91,433
479,703		 2021
Total
£
247,915
247,915
18,595
267,689
286,284
30,902
30,902
255,382
503,297
366,892
-
366,892
136,405
503,297

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 30/9/2022

Kate Toch (Trustee)

9

Highfield Community Association - Keighley

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 £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.

10

Highfield Community Association - Keighley

Notes to the accounts

for the year ended 31 March 2022

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.

11

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2022

2 Grants and donations
BBC Children in Need (CIN)
BMDC - Additional Restrictions
BMDC - Adult Social Care
BMDC - Business Support
BMDC - Core grant
BMDC - Day Opportunities
BMDC - Holiday Opportunities and Food HAFP
BMDC - HAFP Summer and Christmas 2021
BMDC - Hospitality and Leisure grant
BMDC - Restart grant
BMDC - Transforming Lives for Good
BMDC - various
HMRC Job Retention Scheme
HW Alliance
Leeds Community Foundation
National Lottery Community Fund
National Lottery - Smiles All Round
Power to Change Trust
Sport England
Trusthouse Charitable Foundation
Donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2022
Unrestricted
funds
£
-
-
-
4,000
2,500
-
0
-
1,750
12,000
-
-
-
250
-
-
-
-
-
-
56
20,556		 2022
Restricted
funds
£
9,655
10,277
3,500
-
-
29,820
30,729
35,532
-
-
-
-
3,991
-
-
-
9,992
20,000
8,974
20,047
-
182,517		 2022
Total
funds
£
9,655
10,277
3,500
4,000
2,500
29,820
30,729
35,532
1,750
12,000
-
-
3,991
250
-
-
9,992
20,000
8,974
20,047
56
203,073
2022
£
172,842
8,454
(4,000)
3,633
180,929		 2021
Total
funds
£
57,467
-
-
27,500
-
29,820
21,532
-
-
-
4,500
1,044
13,695
-
35,806
109,475
-
12,225
-
19,791
515
333,370
2021
£
152,178
7,594
(4,000)
3,657
159,429

The average number employees during the year was 18.4, being an average of 7.3 full time equivalent (2021: 16.6, 7 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

2022 2021
£ £
3,633 3,657

12

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2022

4a Restricted funds
Asha Hope Project
BBC CIN - Girls Group
BBC CIN - Play Rangers
BMDC -Additional Restrictions
BMDC -Adult Social Care
BMDC - Transformation Fund
Day Opportunities Colourful Lives
Day Opportunities - Dekh Bhaal
HMRC Job Retention Scheme
International Women's Day 2020
International Women's Day 2021
Leeds Community Foundation
National Lottery Community Fund
National Lottery- Smiles all Round
National Lottery - Smiles (Covid)
Near Neighbours
Power to Change - capital
Sport England
Trusthouse - Colourful Lives
Trusthouse - Eastern European
2040 Vision Consultation
BMDC - Holiday Activity and Food
Grants (HAFP)
BMDC - HAFP Summer/
Christmas 2021
Power to Change - Community
Business Renewal fund		 Balance b/f
£
5,184
3,910
4,751
-
-
682
-
7,000
-
-
-
131
494
14,988
79,367
-
8,579
2,400
1,775
-
-
2,540
4,354
250
136,405		 Incoming
£
9,992
-
9,655
10,277
3,500
30,729
35,532
-
9,914
9,914
3,991
-
-
-
-
9,992
-
-
-
20,000
8,974
12,430
7,617
-
182,517		 Outgoing
£
11,872
2,689
12,995
-
-
16,028
33,282
-
6,592
3,496
3,991
-
494
6,917
56,760
-
3,299
-
1,775
15,617
795
10,846
6,202
-
193,650		 Transfers
£
(2,600)
(1,221)
(1,411)
-
-
(1,680)
(2,250)
-
(2,600)
(1,083)
-
-
-
-
(11,331)
-
(5,280)
-
-
(4,383)
-
-
-
-
(33,839)		 Balance c/f
£
704
-
-
10,277
3,500
13,703
-
7,000
722
5,335
-
131
-
8,071
11,276
9,992
-
2,400
-
-
8,179
4,124
5,769
250
91,433

Fund name Purpose of restriction

To support elderly women, mainly from the Bangladeshi community. Transfers relate to internal room hire costs.

Asha Hope Project

BBC CIN - Girls Group

To deliver a programme of social, emotional and mental health support for teenage girls in Keighley. Transfers relate to the purchase of assets for general use capitalised in the accounts (£1,316)), less transfer from unrestricted funds (£95).

BBC CIN - Play Rangers

To work with children aged 5-14 in Keighley, delivering after school and holiday activities. The transfer is a contribution to overhead costs.

BMDC -Additional Restrictions

To support businesses impacted by coronavirus restrictions enabling the charity to build and enhance their capacity.

Omicron support fund to purchase air cleaners and infection control materials.

BMDC -Adult Social Care

BMDC - Holiday Activity and Food Grants (HAFP) BMDC -HAFP Summer/ Christmas 2021

To support families, providing food parcels, meals and activity packs for children. Transfers relate to internal room hire costs.

To support families during the Summer and Christmas holidays by providing holiday activities including free lunches for participants. Transfers relate to internal room hire costs.

13

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2022

4a Fund name (continued) BMDC - Transformation Fund

Day Opportunities Colourful Lives

Day Opportunities - Dekh Bhaal HMRC Job Retention Scheme

International Women's Day 2020 International Women's Day 2021 Leeds Community Foundation

National Lottery Community Fund

National Lottery- Smiles all Round National Lottery - Smiles (Covid)

Near Neighbours

Power to Change - capital Power to Change - Community Business Renewal fund

Sport England

Trusthouse - Colourful Lives Trusthouse - Eastern European 2040 Vision Consultation

Purpose of restriction

For quantity and topographical surveys, CAD design and engineering reports on the Multi Use Games Area (MUGA).

To support elderly women, mainly from the Pakistani community. Transfers relate to internal room hire costs.

To support elderly men, mainly from the South Asian community. Transfers relate to internal room hire costs.

To facilitate the retention of employees during periods of inactivity and lockdown.

To support International Women's Day 2020. To support International Women's Day 2021.

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.

To work with and provide facilities for young people aged 14 and over. Transfers relate to the purchase of assets for general use capitalised in the accounts (£9,281) and internal room hire costs (£2,050).

To provide a meal/food hub with simple on budget recipes

To support core costs and project costs during the Covid-19 pandemic, and towards equipment and a stair lift. Transfers relate to the purchase of assets for general use capitalised in the accounts.

To work in partnership with other agencies to transform fly-tipped areas into communal spaces.

For employment of development worker for site management. To provide support for core staff costs, enabling the charity to remain financially viable through the impact of Covid-19. Transfers relate to the purchase of assets for general use capitalised in the accounts.

This Girl Can community fund, to run a programme of exercise aimed at reaching women and girls aged 16+.

To work with younger women, mainly from the South Asian community. To work with women, mainly from the Eastern European community. To support work concerning the 2040 Vision consultation.

4b Designated Funds

Building Improvements Replacement of water boiler and heating system Employer obligations

Fund name (continued)

Building Improvements Replacement of water boiler and heating system Employer obligations

Balance b/f
£
10,183
10,000
-
20,183		 Incoming
£
-
-
-
-		 Outgoing
£
2,377
-
2,377		 Transfers
£
7,623
(7,623)
10,000
10,000		 Balance c/f
£
17,806
-
10,000
27,806

Purpose of restriction

Towards community building improvements. To assist the funding of a replacement water boiler and heating system.

Provision towards potential contractual obligations e.g. redundancy costs.

14

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2022

5
6
7
**8 **		 Tangible assets
Cost
£
£
£
£
At 1 April 2021
281,306
38,577
68,628
4,999
Additions
4,360
-
18,277
-
At 31 March 2022
285,666
38,577
86,905
4,999
Depreciation
At 1 April 2021
41,412
36,187
65,496
2,500
Charge for year
14,284
1,195
4,699
1,250
At 31 March 2022
55,696
37,382
70,195
3,750
Net book value
At 31 March 2022
229,970
1,195
16,710
1,249
At 31 March 2021
239,894
2,390
3,132
2,499
Debtors and prepayments
2022
£
Trade debtors
10,341
Prepayments
1,631
11,972
Cash at bank and in hand
2022
£
Cash at bank
256,154
Cash in hand
1,348
Held at Bradford Community Payroll
6,155
263,657
Creditors and accruals
2022
£
Trade creditors
250
Accruals
42,000
Deferred income
2,320
Other creditors
480
45,050
Deferred income
Released
from last
year
£
Sales and fees
1,920
1,920
Item name
Reason for deferral
Sales and fees
Income relating to periods after the end of the financial year
Motor
vehicles
Equipment
Fixtures &
fittings
Leasehold
Improvements		 Total
£
393,510
22,637
416,147
145,595
21,428
167,023
249,124
247,915
2021
£
7,454
11,141
18,595
2021
£
265,682
48
1,959
267,689
2021
£
182
28,800
1,920
-
30,902
Deferred to
next year
£
2,320
2,320

15

Highfield Community Association - Keighley

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 manager. The total employee benefits received by the manager were £41,050 (previous year: £36,615).

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
Manager
Purchase of materials
from a business in which
the Manager is involved.
Expected future minimum lease payments over the remaining life of the
Name of trustee
Relationship to
Description of		 2022
£
-
-
2022
£
4,186
5,141
9,327		 2021
£
2,424
2,424
2021
£
4,183
9,330
13,513

16

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 2022

2022
2021
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
20,556
28,015
Sales and fees
56,647
28,684
Bank interest
60
83
Contributions from activities
14,759
89
Total income
92,022
56,871
Expenditure
Salaries, NI and pension
41,741
12,802
Payroll charges
3,080
2,483
Service charges - utilities
13,720
8,424
Travel
303
22
Training
70
127
Building maintenance
3,894
3,339
Building rates
928
-
Cleaning
1,088
550
Beneficiaries expenses and activities
5,068
63
Equipment, materials and warranties
106
148
Insurance
2,575
1,646
Telephone and postage
3,337
1,331
Photocopying and printing
741
951
Stationery
213
322
Independent examination
1,500
1,060
Professional fees
313
13
Vehicle costs
2,244
227
Computer equipment and maintenan
125
60
Furniture and fish tank
205
244
Other expenses
849
283
Books, journals, subscriptions and lic
883
1,320
Café, tuck shop and vending machin
57
460
Volunteer expenses
15
14
Bad debts
-
150
Depreciation
21,428
17,554
Advertising and publicity
-
-
Total expenditure
104,483
53,593
Net income / (expenditure)
(12,461)
3,278
Transfers between funds
33,839
35,544
Net movement in funds
21,378
38,822
Fund balances brought forward
366,892
328,070
Fund balances carried forward
388,270
366,892		 2022
Restricted
funds
£
182,517
-
-
-
182,517
139,188
70
-
445
59
1,603
-
125
45,211
250
-
542
2,333
100
-
-
(1,080)
1,028
-
592
1,373
-
-
-
-
1,811
193,650
(11,133)
(33,839)
(44,972)
136,405
91,433		 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		 2022
Total
funds
£
203,073
56,647
60
14,759
274,539
180,929
3,150
13,720
748
129
5,497
928
1,213
50,279
356
2,575
3,879
3,074
313
1,500
313
1,164
1,153
205
1,441
2,256
57
15
-
21,428
1,811
298,133
(23,594)
-
(23,594)
503,297
479,703		 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
2,876
460
186
150
17,554
-
278,774
83,452
-
83,452
419,845
503,297

All incoming resources and resources expended derive from continuing activities.

17