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2023-03-31-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 2023

Highfield Community Association - Keighley

Annual Report and Financial Statements for the year ended 31 March 2023

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 2023

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 Shabana Din Appointed 18 November 2022 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

Appointed 18 November 2022

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 2023

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

During the financial year we have been able to offer a number of courses including ESOL, English and Maths Functional Skills, Counselling & Interpersonal Skills, Sewing, Makeup, Henna, Cupcake & Biscuit Decorating, Hanging Baskets & Containers, Employability, Digital Skills, Driver Theory and Teaching Assistant Award. These courses have been delivered in partnership with Craven College, Shipley College, Keighley Town Council, Woodspeen Training and the WEA.

Our events aren’t quite back to pre-Covid levels but have gradually increased over the year, we also noticed that a lot of private events were smaller than pre-Covid. Even now Covid is still with us, and we continue to take precautions, offering hand sanitiser stations, cleaning surfaces, ensuring rooms have disinfectant wipes and sanitiser to use and using room air purifiers. Another event that is now affecting all of us, is the increase in the cost of living. Since late 2021 prices for many essential goods began to increase, caused by inflation and the economic impact from the Covid-19 pandemic, Brexit and Russia’s invasion of Ukraine (February 2022). However, the main factor has been the increase in household energy prices since April 2022. Bradford Council through the Household Support Fund funded food parcels during the school holidays for our most vulnerable families and residents. With this funding from October, we were also able to provide a warm space twice a week where anyone can come and keep warm, have a hot drink, watch TV or read and with funding from The National Lottery, Smiles All Round fund and Bradford Council we were also able to provide hot meals.

3

Highfield Community Association - Keighley

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance (continued)

As reported last year, 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 and with funding from Bradford Council Holiday Activities Fund we have been able to run holiday activities. During the school holidays these activities included family activities such as Picnic in the Park and trips to Bridlington, Blackpool and Lightwater Valley, and children only activities such as arts and crafts, dance workshop, cricket, Low Wood Scout Activity Centre, Doe Park Water Activity Centre, Get Out More Forest School, cinema and bowling and lots more. We are also pleased to report that we have been successful in a bid to The National Lottery and from April 2023 we have funding to continue the brilliant work of our Play Rangers and following recruitment also start working with young people aged 14 – 21 years.

As well as our Play Ranger Project we have many other projects running. Bradford Council through the Day Opportunities Fund enables us to work with older women (Colourful Lives Project), Bangla women (Asha project) and older men (Dekh Bhaal project). We also received money from Sport England which funded exercise sessions for women and girls, and sports events. The Two Ridings Community Foundation helped us to run healthy cooking sessions with children.

Some of our other activities throughout the year have included working with The Brontë Parsonage Museum and Stute Theatre on women only workshops (May 2022) touching upon the lives of the Brontë Sisters and empowering women. An Eid Party event (May 2022) which included information stalls from various organisation including a Naat Artist, Craven College, Dementia Friendly, BRI, Bradford Teaching Hospital NHS Foundation Trust and AWC Modality Division. Activities included hand massages, mehndi, food, party games and a raffle. In June we celebrated the Queens Platinum Jubilee with a family day filled with activities and entertainment. Also, in June we held an event to celebrate Bradford Literature Festival, over 140 women attended to relive childhood memories of poetry and songs performed by the talented Shabnum Khan (sadly Shabnum died in May 2023). On 8th September 2023, the Queen sadly passed away and a bank holiday was declared for her funeral on Monday 19th September. In November Modality held a health event at the centre over two days where they offered flu and Covid vaccinations, asthma and health checks and cervical screening. During November many of our ladies created artwork for the Photosynthesis Festive Celebration at Cliffe Castle in December.

This just gives you a taster of some of our activities, others include our stay & play sessions, exercise classes, carers support sessions, social chill and chat sessions, arts and crafts, coffee mornings, digital hub. Most of the sessions take part at the centre but we also use community venues including Cliffe Castle Park, Holycroft School, Eastwood School and Al Amin Masjid.

In the main we receive no regular funding towards core costs so one of our main priorities remains to raise funds to improve our facilities, keep the centre running and offer more services to the community. We do receive a Community Buildings Grant from Bradford Council which also goes towards our core costs and from October 2022 we were successful in securing a 3-year grant from The Henry Smith Charity. which will also help towards some of our core costs. Our project work is funded by grants and our other main source of income comes from hiring our rooms to organisations and private individuals. During the financial year our MUGA has again remained closed, it is need of repair and although we are looking for funding to replace the pitch and/or build a new facility the rising cost of materials is not helping.

All the work we carry out would not be possible without the dedication and commitment of our staff, volunteers and Board of Directors. Our Board of Directors not only contribute their time but also energy and expertise. We would also not be able to continue without the support from the community and the help, advice and funding from our funders.

4

Highfield Community Association - Keighley

Trustees' report (continued) for the year ended 31 March 2023

Financial review

The net expenditure for the year was £12,367, including net expenditure of £18,183 on unrestricted funds and net income of £5,816 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £142,390.

Within this amount, funds have been designated by the trustees towards building improvements and the development costs of youth activities. The total amounts so designated at the balance sheet date were £22,806, leaving free reserves of £119,584, equating to10 months of budgeted expenditure or slightly above the upper range of the charity's reserves policy, although potential employer obligations such as future redundancy costs are now included within free reserves (see below).

The trustees reviewed its reserves policy in detail 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;

meet unexpected costs like break down of essential office machinery, staff cover re illness, maternity leave, parental/adoption leave, and legal costs defending the charities interest;

replace equipment as it wears out;

ensure that Highfield Community Association can continue to provide a stable and quality service to those who need them. Within this context to minimise recruitment, staff training, staff induction and marketing costs by avoiding the need for redundancies caused by financial crisis;

provide working capital when funding is paid in arrears and place the charity in a position where it could bid for funding which can be paid up to 12 months in arrears; and

from time to time funding has certain restrictions, which means that by law it must be held in restricted reserves until it is spent in line with the funding agreement.

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.

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 £144,000, this would equate to being between £72,000 and £108.000.

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.

5

Highfield Community Association - Keighley Trustees' report (continued) for the year ended 31 March 2023

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 7/12/2023

Catherine 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 2023, 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:

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

8/12/2023

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 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
2,532
Sales and fees
49,501
Bank interest
1,171
Contributions from activities
15,108
Total income
68,312
Expenditure on:
Salaries, NI and pension
(3)
61,948
Payroll charges
2,749
Service charges - utilities
13,431
Travel
194
Training
603
Building maintenance
4,488
Building rates
2,752
Cleaning
1,629
Beneficiaries expenses and activities
2,045
Equipment, materials and warranties
403
Insurance
3,671
Telephone and postage
2,855
Photocopying and printing
790
Stationery
321
Independent examination
1,854
Professional fees
733
Vehicle costs
1,077
Computer equipment and maintenance
200
Furniture and fish tank
219
Other expenses
1,107
Books, journals, subscriptions and licences
1,532
Café, tuck shop and vending machine
(4)
Volunteer expenses
72
Bad debts
-
Depreciation
21,427
Advertising and publicity
-
Total expenditure
126,096
Net income / (expenditure)
(57,784)
Transfers between funds
39,601
Net movement in funds
(18,183)
Fund balances brought forward
388,270
Fund balances carried forward
(4)
370,087		 2023
Restricted
funds
£
227,297
-
-
-
227,297
108,594
-
-
1,883
342
2,912
-
146
61,131
-
-
1,182
3,100
-
-
-
-
1,301
-
579
-
110
369
231
-
-
181,880
45,417
(39,601)
5,816
91,433
97,249		 2023
Total
funds
£
229,829
49,501
1,171
15,108
295,609
170,542
2,749
13,431
2,077
945
7,400
2,752
1,775
63,176
403
3,671
4,037
3,890
321
1,854
733
1,077
1,501
219
1,686
1,532
106
441
231
21,427
-
307,976
(12,367)
-
(12,367)
479,703
467,336		 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

All incoming resources and resources expended derive from continuing activities.

8

Highfield Community Association - Keighley

Balance sheet

as at 31 March 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(5)
227,697
Total fixed assets
227,697
Current assets
Debtors and prepayments
(6)
11,000
Cash at bank and in hand
(7)
191,399
Total current assets
202,399
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
60,009
Total current liabilities
60,009
Net current assets / (liabilities)
142,390
Net assets
370,087
Funds
Unrestricted funds
General unrestricted funds
347,281
Designated funds
(4)
22,806
Unrestricted funds
370,087
Restricted funds
(4)
-
Total funds
370,087		 2023
Restricted
£
-
-
22,669
74,580
97,249
-
-
97,249
97,249
-
-
-
97,249
97,249		 2023
Total
£
227,697
227,697
33,669
265,979
299,648
60,009
60,009
239,639
467,336
347,281
22,806
370,087
97,249
467,336		 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

For the year ending 31 March 2023 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 7/12/2023

Catherine Toch (Trustee)

9

Highfield Community Association - Keighley

Notes to the accounts

for the year ended 31 March 2023

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:

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 2023

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 2023

2 Grants and donations
2023
Unrestricted
funds
£
Bettys and Taylors Family Fund
-
BMDC - Core grant
2,500
BMDC - Cost of Living support
-
BMDC - Day Opportunities
-
BMDC - Food Parcels and Warm Spaces
-
BMDC - HAFP Summer, Christmas and Easter
-
BMDC - Platinum Jubilee Community grant
-
BMDC - Youth Worker
-
Henry Smith Charity
-
Leeds Community Foundation
-
Power to Change Trust
-
Sport England
-
VCS Alliance
-
BBC Children in Need (CIN)
-
BMDC - Additional Restrictions
-
BMDC - Adult Social Care
-
BMDC - Business Support
-
BMDC - Holiday Opportunities and Food HAFP
-
BMDC - Hospitality and Leisure grant
-
BMDC - Restart grant
-
HMRC Job Retention Scheme
-
HW Alliance
-
National Lottery - Smiles All Round
-
Trusthouse Charitable Foundation
-
Other donations
32
2,532
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2023
Restricted
funds
£
5,000
-
4,500
31,306
28,950
60,430
400
1,000
44,200
14,988
10,000
3,854
22,669
-
-
-
-
-
-
-
-
-
-
-
227,297		 2023
Total
funds
£
5,000
2,500
4,500
31,306
28,950
60,430
400
1,000
44,200
14,988
10,000
3,854
22,669
-
-
-
-
-
-
-
-
-
-
-
32
229,829
2023
£
163,087
8,457
(5,000)
3,998
170,542		 2022
Total
funds
£
-
2,500
-
29,820
-
35,532
-
-
-
-
20,000
8,974
-
9,655
10,277
3,500
4,000
30,729
1,750
12,000
3,991
250
9,992
20,047
56
203,073
2022
£
172,842
8,454
(4,000)
3,633
180,929

The average number of employees during the year was 17.5, being an average of 6.4 full time equivalent (2022: 18.4, 7.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2023 2022
£ £
Costs of the scheme to the charity for the year 3,998 3,633

12

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2023

4a
Restricted funds
2040 Vision Consultation
BMDC - Additional Restrictions
BMDC - Adult Social Care
BMDC - Transformation Fund
BMDC Cost of Living support
BMDC Holiday Activities 2022
BMDC Holiday Activities 2023
Day Opportunities projects
International Women's Day 2020
Leeds Community Foundation
National Lottery Community Fund
National Lottery Smiles all Round
Near Neighbours
Platinum Jubilee Community Grant
Power to Change
Sport England - This Girl Can
The Henry Smith Charity
Together Fund StreetGames
Trusthouse Colourful Lives
Trusthouse Eastern European
Two Riding Community Foundation
VCS Alliance
Warm Spaces Apr23-Mar24
Warm Spaces May-Sep22
Warm Spaces Oct22-Mar23
Youth Offer		 Balance b/f
£
250
10,277
3,500
7,000
-
13,703
-
6,761
131
8,071
11,276
9,992
2,400
-
-
8,179
-
-
4,124
5,769
-
-
-
-
-
-
91,433		 Incoming
£
-
-
-
-
4,500
54,814
5,616
31,306
-
14,988
-
-
-
400
10,000
-
44,200
3,854
-
-
5,000
22,669
1,950
12,500
14,500
1,000
227,297		 Outgoing
£
-
9,277
3,500
-
-
57,674
1,578
25,290
-
10,692
10,476
7,533
-
400
4,450
6,884
14,032
-
2,648
4,849
878
1,650
-
10,700
9,269
100
181,880		 Transfers
£
-
(1,000)
-
-
-
(10,843)
-
(7,800)
-
(3,120)
(800)
(2,459)
-
-
(1,820)
(1,295)
(1,908)
-
(1,476)
(920)
-
(800)
-
(1,800)
(3,560)
-
(39,601)		 Balance c/f
£
250
-
-
7,000
4,500
-
4,038
4,977
131
9,247
-
-
2,400
-
3,730
-
28,260
3,854
-
-
4,122
20,219
1,950
-
1,671
900
97,249

4a Fund name

2040 Vision Consultation BMDC - Additional Restrictions

BMDC - Adult Social Care

BMDC - Transformation Fund

BMDC Cost of Living support BMDC Holiday Activities 2022

BMDC Holiday Activities 2023

Day Opportunities projects

International Women's Day 2020

Purpose of restriction

To support work concerning the 2040 Vision consultation.

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.

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

To provide support to households and individuals to help reduce the cost of living.

To support families, providing food parcels, meals and activity packs for children.

To support families, providing food parcels, meals and activity packs for children.

Various projects to support elderly women and men from South Asian communities.

To support International Women's Day 2020.

13

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2023

4a Fund name (continued) Leeds Community Foundation National Lottery Community Fund National Lottery Smiles all Round Near Neighbours

Platinum Jubilee Community Grant Power to Change Sport England - This Girl Can

The Henry Smith Charity Together Fund StreetGames

Trusthouse Colourful Lives Trusthouse Eastern European Two Riding Community Foundation VCS Alliance Warm Spaces Apr23-Mar24

Warm Spaces May-Sep22

Warm Spaces Oct22-Mar23 Youth Offer

Purpose of restriction

To provide a bespoke healthy lifestyle programme.

To work with and provide facilities for young people aged 14 and over. To provide a meal/food hub with simple on budget recipes.

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

Activities and events around the Queens's Platinum Jubilee. Help with core staffing costs and cost of living allowance, and to To run a programme of exercise aimed at reaching women and girls aged 16+.

Towards the running costs of the organisation.

To support provision of sporting offers for young people in the community.

To work with younger women, mainly from the South Asian community. To work with women, mainly from the Eastern European community. Series of six-week long cookery programmes for children.

To provide an 'out of hours' wellbeing drop-in provision for men. To support families by providing food parcels, hot meals and a warm space.

To support families by providing food parcels, hot meals and a warm space.

To support families by providing food parcels, hot meals and a warm space.

Funding for a youth worker conference.

Transfers relate to internal room hire charges and office costs.

4b Designated funds

Building improvements Employer obligations Youth development work

Balance b/f
£
17,806
10,000
-
27,806		 Incoming
£
-
-
-
-		 Outgoing
£
-
-
15,000
15,000		 Transfers
£
5,000
(10,000)
15,000
10,000		 Balance c/f
£
22,806
-
-
22,806

Fund name

Building improvements Employer obligations

Youth development work

Reason for designation

Towards community building improvements.

Provision towards potential contractual obligations e.g. redundancy costs - now included within general unrestricted funds in accordance with the charity's reserves policy.

Towards youth work and activities.

14

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2023

5
6
7
**8 **		 Tangible assets
Cost
£
At 1 April 2022
285,666
Additions
-
At 31 March 2023
285,666
Depreciation
At 1 April 2022
55,696
Charge for year
14,284
At 31 March 2023
69,980
Net book value
At 31 March 2023
215,686
At 31 March 2022
229,970
Debtors and prepayments
Debtors
Prepayments
Other debtors
Cash at bank and in hand
Cash at bank
Cash in hand
Held at Bradford Community Payroll
Creditors and accruals
Creditors
Accruals
Deferred income (see note below for analysis)
Other creditors
Deferred income
Sales and fees
Leasehold
Improvements		 £
38,577
-
38,577
37,382
1,195
38,577
-
1,195
Fixtures &
fittings		 £
86,905
-
86,905
70,195
4,699
74,894
12,011
16,710
Equipment		 £
4,999
-
4,999
3,750
1,249
4,999
-
1,249
2023
£
31,204
1,556
909
33,669
2023
£
264,333
1,646
-
265,979
2023
£
1,630
55,584
2,378
417
60,009
Deferred
to next
year
£
-
-
Motor
vehicles		 Total
£
416,147
-
416,147
167,023
21,427
188,450
227,697
249,124
2022
£
10,341
1,631
11,972
2022
£
256,154
1,348
6,155
263,657
2022
£
250
42,000
2,320
480
45,050
Released
from last
year
£
2,320
2,320

Reason for deferral

Item name Reason for deferral Sales and fees Income relating to periods after the end of the financial year

15

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2023

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 comprises the trustees and manager. The total employee benefits received by key management personnel were £39,693 (previous year: £41,050).

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
11 Funds held as agent
Balance b/f
Incoming
£
£
Clover Rise Activity Group
-
1,050
-
1,050
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:
Name of trustee
or related party
Relationship to
charity
Description of
transaction
Manager
Purchase of materials
from a business in which
the Manager is involved.		 2023
£
497
497
2023
£
3,007
2,134
5,141
Outgoing
£
1,050
1,050		 2022
£
-
-
2022
£
4,186
5,141
9,327
Balance c/f
£
-
-

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 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
2,532
20,556
Sales and fees
49,501
56,647
Bank interest
1,171
60
Contributions from activities
15,108
14,759
Total income
68,312
92,022
Expenditure
Salaries, NI and pension
61,948
41,741
Payroll charges
2,749
3,080
Service charges - utilities
13,431
13,720
Travel
194
303
Training
603
70
Building maintenance
4,488
3,894
Building rates
2,752
928
Cleaning
1,629
1,088
Beneficiaries expenses and activities
2,045
5,068
Equipment, materials and warranties
403
106
Insurance
3,671
2,575
Telephone and postage
2,855
3,337
Photocopying and printing
790
741
Stationery
321
213
Independent examination
1,854
1,500
Professional fees
733
313
Vehicle costs
1,077
2,244
Computer equipment and maintenan
200
125
Furniture and fish tank
219
205
Other expenses
1,107
849
Books, journals, subscriptions and lic
1,532
883
Café, tuck shop and vending machin
(4)
57
Volunteer expenses
72
15
Bad debts
-
-
Depreciation
21,427
21,428
Advertising and publicity
-
-
Total expenditure
126,096
104,483
Net income / (expenditure)
(57,784)
(12,461)
Transfers between funds
39,601
33,839
Net movement in funds
(18,183)
21,378
Fund balances brought forward
388,270
366,892
Fund balances carried forward
370,087
388,270		 2023
Restricted
funds
£
227,297
-
-
-
227,297
108,594
-
-
1,883
342
2,912
-
146
61,131
-
-
1,182
3,100
-
-
-
-
1,301
-
579
-
110
369
231
-
-
181,880
45,417
(39,601)
5,816
91,433
97,249		 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		 2023
Total
funds
£
229,829
49,501
1,171
15,108
295,609
170,542
2,749
13,431
2,077
945
7,400
2,752
1,775
63,176
403
3,671
4,037
3,890
321
1,854
733
1,077
1,501
219
1,686
1,532
106
441
231
21,427
-
307,976
(12,367)
-
(12,367)
479,703
467,336		 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

17