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← Highfield Community Association-Keighley

2025-03-31-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 2025

Highfield Community Association - Keighley

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

Contents Page
Trustees' report 2 to 8
Examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12 to 19

Prepared by West Yorkshire Community Accountancy Service CIO

1

Highfield Community Association - Keighley

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Javaid Iqbal Chair from 14 June 2024 Roy Williams Shabana Din Sugheer Zeb Treasurer Natasha Thomas Diane Ramsden Chair to 14 June 2024

Appointed 14 June 2024 Appointed 14 June 2024 Resigned 13 September 2024 Resigned 5 November 2025

Charity number 1124828 Company number 04488173

Registered in England and Wales 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

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 and on 30 October 2023. 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 2025

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

Each year like many VCS organisation Highfield Community Association has had a great and challenging year.

Established in 2002, Highfield Community Association (HCA) also known as the Highfield Community Centre is located in a multi-cultural/diverse community of Keighley with high levels of multiple deprivations. The ward is ranked 6th of the 30 wards in the Bradford District (2019 IMD) and within the 10% most-deprived wards in England.

At HCA, we believe in engaging/empowering to breaking-barriers to participation to achieve long-term goals.

Our vision is - to advance education/social welfare opportunities with the objective of improving lives of local residents of Keighley, specifically in the neighbourhood of Highfield by providing facilities for socialwellbeing/recreation/leisure activities, whilst at the same time maximising revenue generation opportunities to invest back into the community.

HCA aims to offer:

3

Highfield Community Association - Keighley

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

Achievements and performance (continued)

We work closely with the local community offering a range of services to meet the needs and demands of local people and providing a safe and secure environment to excel in. We believe HCA reflects the diversecommunity in which it serves and has become the local-community-anchor for the delivery of a needs led service.

HCA has a successful track record in delivering and providing vital services for our local community. Our services are well established, known and trusted; designed in response to meeting the ever-changing needs and demands of the local community. HCA continues to improve services and breakdown-barriers to participation, raise-aspirations, better-health/well-being, empower and help people live well and longer.

Inherent in our directors, staff, volunteer's, partners and most importantly our community is a wealth of experience, skills and expertise.

HCA excels to achieve its long-term aims, alongside our community and partners, to help change lives for the better through Empower, Engage, Achieve, Enjoy and Participate. Community-Involvement is at the heart of all our work, ensuring positive responses for the needs of residents.

Our services:

Projects and Activities

Through HSF (Household Support Fund) we have continued to support our most vulnerable families and residents by providing monthly food parcels and a warm meal twice a week.

Our Play Ranger Scheme, funded by The National Lottery, has been running for the last 15+ years providing a menu of services for children aged 5 – 14 years. The work during the year has focused on engaging/empowering the young people, aimed at improving their social, emotional, physical, mental health and wellbeing. This has included craft activities, mindfulness, crochet, cooking, yoga, homework club, reading club, sports and games.

HAF (Holiday Activities Fund – Bradford MDC) has enabled us to run activities, trips for children, young people and also their families during school holidays. These have included fantastic park events, attended by hundreds of people, trips to Blackpool and Flamingo Land. Children’s trips to Worth Valley Railway and Buckden House Outdoor Activity Centre, cricket sessions in partnership with Dynamo and All Stars Cricket, dance workshop, cinema and bowling, and during the Christmas holidays children enjoyed a visit to the pantomime to see Aladdin.

4

Highfield Community Association - Keighley

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

Achievements and performance (continued)

Our Empower and Excel Project, also funded by the National Lottery has enabled us to work with young people aged 14 – 18 years (up to 21 years with learning needs).

Local Community Support Grant (formerly known as Day Opportunities) funded by Bradford MDC, enabled us to work with older women (Colourful Lives Project), Bangla women (Asha project) and older men (Dekh Bhaal project). The groups met weekly and enjoyed a variety of trips and sessions throughout the year, these have included outings to Yorkshire Dales, Keighley Creative and Shibden Hall, activities have included exercise sessions, board games, pampering, calligraphy, self-defence techniques, visits from Yorkshire Water, talks on health and wellbeing issues, Sue Ryder and Manorlands Hospice, benefits advice, etc. Highlight of the project was working with Allan from the Lion’s Den ‘Shed’ and making planters, bird feeding tables and a bench for the Highfield Community Centre.

Cycling / walking project – to increase cycling and walking for women and girls across Keighley, we were successful in delivering cycling sessions locally, training walk leaders and set up local walking groups in Keighley Central.

Inspiring Futures Project – A partnership project with 8 organisations across Bradford and Leeds, led by Hamara Living Centre – Leeds – aiming to address the systemic challenges which limit the employment opportunities for young people from South Asian communities

MIND – SMI-LE project – offering 6-week one-to-one support based around referred clients diagnosed with severe mental illness.

VCS Alliance – mini-hubs – a short pilot to run wellbeing provision for men and women.

Other Activities / sessions / drop-in’s:

5

Highfield Community Association - Keighley

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

Achievements and performance (continued)

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.

Financial review

The net income for the year was £50,631, including net income of £59,324 on unrestricted funds and net expenditure of £8,693 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £269,300.

Within this amount, funds have been designated by the trustees towards:

The total amounts so designated at the balance sheet date, after costs expended during the year, were £102,798, leaving free reserves of £166,502, equating to 10.7 months of budgeted unrestricted expenditure, a little above the upper range of the charity's reserves policy (see below).

Highfield Community Association needs reserves to:

6

Highfield Community Association - Keighley

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

Reserves policy (continued)

Potential for short time working

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 lay-offs 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.

Reserves level

Highfield Community Association therefore aims to have reserves in the band of 50% -75% (6 - 9 months) of anticipated expenditure in order to meet these costs. Based on budgeted unrestricted expenditure of £186,000, this would equate to being between £93,000 and £139,500.

Maintaining a prudent level of reserves

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 fundraising, 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 of reserves to be less than 75% of turnover by the end of two years. This could be achieved by reducing fundraising, 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.

Monitoring and reviewing of reserves policy

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

7

Highfield Community Association - Keighley

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

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 5/12/2025

Sugheer Zeb (Trustee)

8

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 2025, which are set out on pages 10 to 19.

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

5/12/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

9

Highfield Community Association - Keighley

Statement of Financial Activities

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

Notes
2025
Unrestricted
funds
£
Income from:
Grants and donations
(2)
4,659
Sales and fees
66,550
Bank interest
7,436
Contributions from activities
11,785
Total income
90,430
Expenditure on:
Salaries, NI and pension
(3)
14,724
Payroll charges
1,994
Service charges - utilities
18,933
Travel
259
Training
160
Building maintenance
9,738
Building rates
911
Cleaning
1,498
Beneficiaries expenses and activities
2,900
Equipment, materials and warranties
511
Insurance
122
Telephone and postage
1,783
Photocopying and printing
2,700
Stationery
(189)
Independent examination
1,782
Professional fees
2,415
Vehicle costs
925
Computer equipment and maintenance
3,224
Furniture and fish tank
392
Other expenses
332
Books, journals, subscriptions and licences
871
Café, tuck shop and vending machine
616
Volunteer expenses
262
Depreciation
26,748
Repayment of grants
-
Advertising and publicity
77
Total expenditure
93,688
Net income / (expenditure)
(3,258)
Transfers between funds
62,582
Net movement in funds
59,324
Fund balances brought forward
427,410
Fund balances carried forward
(4a)
486,734		 2025
Restricted
funds
£
374,047
-
-
-
374,047
223,439
1,000
-
672
514
6,200
-
1,057
63,964
109
5,112
2,327
532
373
-
1,850
1,686
4,845
1,297
313
2,719
7
1,152
-
900
90
320,158
53,889
(62,582)
(8,693)
72,525
63,832		 2025
Total
funds
£
378,706
66,550
7,436
11,785
464,477
238,163
2,994
18,933
931
674
15,938
911
2,555
66,864
620
5,234
4,110
3,232
184
1,782
4,265
2,611
8,069
1,689
645
3,590
623
1,414
26,748
900
167
413,846
50,631
-
50,631
499,935
550,566		 2024
Total
funds
£
317,793
58,823
5,806
35,590
418,012
200,597
2,695
16,030
502
1,474
6,356
934
1,571
110,204
773
4,622
3,206
3,455
203
1,782
810
1,231
4,303
1,096
588
2,862
464
669
18,986
-
-
385,413
32,599
-
32,599
467,336
499,935

All incoming resources and resources expended derive from continuing activities.

10

Highfield Community Association - Keighley

Balance sheet

as at 31 March 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(5)
217,434
Total fixed assets
217,434
Current assets
Debtors and prepayments
(6)
12,395
Cash at bank and in hand
(7)
359,181
Total current assets
371,576
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
102,276
Total current liabilities
102,276
Net current assets / (liabilities)
269,300
Net assets
486,734
Funds
Unrestricted funds
General unrestricted funds
383,936
Designated funds
(4c)
102,798
Unrestricted funds
486,734
Restricted funds
-
Total funds
486,734		 2025
Restricted
£
-
-
-
63,832
63,832
-
-
63,832
63,832
-
-
-
63,832
63,832		 2025
Total
£
217,434
217,434
12,395
423,013
435,408
102,276
102,276
333,132
550,566
383,936
102,798
486,734
63,832
550,566		 2024
Total
£
208,711
208,711
14,395
358,238
372,633
81,409
81,409
291,224
499,935
342,410
85,000
427,410
72,525
499,935

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 5/12/2025

Sugheer Zeb (Trustee)

11

Highfield Community Association - Keighley

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures and fittings: 25% Equipment:20% Motor vehicles: 25% Leasehold improvements: 5%

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.

12

Highfield Community Association - Keighley

Notes to the accounts

for the year ended 31 March 2025

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.

13

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations
2025
Unrestricted
funds
£
BMDC - Active Travel Grant
-
BMDC - Community Buildings grant
2,655
BMDC - Community Cycle Training
-
BMDC - Early Help and Prevention
-
BMDC - Food Parcels and Warm Spaces
-
BMDC - HAFP Summer, Christmas and Easter
-
BMDC - UKSPF
1,726
Hamara Healthy Living Centre
-
Henry Smith Charity
-
KAWACC
-
Leeds Community Foundation
-
MIND in Bradford
-
National Lottery - Empower and Excel
-
National Youth Agency
-
VCS Alliance
-
BMDC - Community Development
-
BMDC - Cost of Living support
-
BMDC - International Women's Day 2024
-
BMDC - Keighley Area Coordinator's Office
-
Keighley Healthy Living
-
Keighley Town Council
-
Sport England
-
Yorkshire Energy Doctor
-
Other donations
278
4,659
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2025
Restricted
funds
£
9,375
-
4,968
35,721
29,082
46,720
-
25,000
47,400
1,025
6,046
3,881
147,136
400
17,293
-
-
-
-
-
-
-
-
-
374,047		 2025
Total
funds
£
9,375
2,655
4,968
35,721
29,082
46,720
1,726
25,000
47,400
1,025
6,046
3,881
147,136
400
17,293
-
-
-
-
-
-
-
-
278
378,706
2025
£
226,639
11,422
(5,000)
5,102
238,163		 2024
Total
funds
£
-
4,238
-
33,431
40,069
46,514
-
-
23,150
1,025
6,046
-
109,665
-
27,070
1,475
9,933
400
5,000
4,990
3,000
963
250
574
317,793
2024
£
192,409
8,848
(5,000)
4,340
200,597

The average number of employees during the year was 20, being an average of 7.8 full time equivalent (2024: 19.7, 7.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2025 2024
£ £
Costs of the scheme to the charity for the year 5,102 4,340

14

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2025

4a Restricted funds
Balance b/f
£
Community Cycle Training Grant
-
Holiday Activities and Food 2024
4,439
Youth Offer
900
Bradford MDC - Active Travel
-
Asha (Hope) project
3,403
Colourful Lives project
904
Dekh Bhaal project
804
Holiday Activities and Food 2025
-
Household Support Fund 2023-24
3,434
Household Support Fund 2024-25
-
Hamara Healthy Living Centre
-
The Henry Smith Charity
4,638
Keighley Area Co-ordinator
5,000
Keighley Healthy Living
4,990
Leeds Community Foundation
2,018
MIND - SMI-LE project
-
National Lottery - minibus costs
-
National Lottery
34,261
NatWest - Thrive
-
KAWACC
1,025
VCS Alliance
1,641
VCS Alliance - Anchor
1,320
Power to Change
2,430
Sport England
355
Two Ridings Community Foundation
963
72,525		 Incoming
£
4,968
40,240
-
9,375
11,907
11,907
11,907
6,480
3,307
25,775
25,000
47,400
-
-
6,046
3,881
35,958
111,178
400
1,025
13,333
3,960
-
-
-
374,047		 Outgoing
£
4,708
43,480
900
8,696
12,970
10,471
10,371
943
6,741
23,475
11,969
40,383
400
3,303
6,347
3,491
1,686
108,427
-
955
12,074
4,620
2,430
355
963
320,158		 Transfers
Balance c/f
£
£
(260)
-
(1,199)
-
-
-
-
679
(2,340)
-
(2,340)
-
(2,340)
-
-
5,537
-
-
(2,300)
-
(2,860)
10,171
(2,882)
8,773
-
4,600
(1,687)
-
(1,717)
-
(390)
-
(34,272)
-
(4,000)
33,012
-
400
(1,095)
-
(2,900)
-
-
660
-
-
-
-
-
-
(62,582)
63,832

4b Fund name

Community Cycle Training Grant Holiday Activities and Food 2024

Youth Offer Bradford MDC - Active Travel Asha (Hope) project Colourful Lives project Dekh Bhaal project Holiday Activities and Food 2025

Household Support Fund 2023-24 Household Support Fund 2024-25 Hamara Healthy Living Centre

The Henry Smith Charity Keighley Area Co-ordinator Keighley Healthy Living

Leeds Community Foundation

Purpose of restriction

Deliver cycling sessions targeting women and girls 14+ To support families by providing holiday activities including free lunch for participants. The transfer represents the costs of equipment capitalised in the accounts.

Funding for a youth worker conference.

Walking and cycling sessions and training community walk To support elderly women, mainly from the Bangladeshi To support elderly women, mainly from the Pakistani community To support elderly men, mainly from the South Asian community To support families by providing holiday activities including free lunch for participants.

To support families by providing food parcels and warm spaces To support families by providing food parcels and warm spaces To address the systemic challenges which limit the employment opportunities for young people from South Asian communities. Towards running costs of the organisation To support activities with young people.

To prevent isolation and loneliness and to support healthy relationships.

Women’s wellbeing and mental health project

15

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2025

4b Fund name (continued) MIND - SMI-LE project

National Lottery - minibus costs

National Lottery NatWest - Thrive KAWACC VCS Alliance VCS Alliance - Anchor Power to Change

Sport England

Two Ridings Community Foundation

Purpose of restriction

One-to-one support based around referred clients diagnosed with severe mental illness.

Purchase minibus and associated costs. The transfer represents the capitalised costs.

Empower and Excel - Activities for young people. Improve financial confidence of young people Keighley Association for Women and Children's Centre. To provide wellbeing drop-in provision for men and women Activities for young people

Help with core staffing costs and cost of living allowance, and to improve buildings' energy efficiency.

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

Series of six-week long cookery programmes for children.

Transfers relate to internal room hire charges and office costs, unless otherwise stated.

4c Designated funds

Building Improvements Community Development Cost of Living/Warm Spaces

Balance b/f
£
60,000
15,000
10,000
85,000		 Incoming
£
-
-
-
-		 Outgoing
£
6,250
952
-
7,202		 Transfers
Balance c/f
£
£
15,000
68,750
5,000
19,048
5,000
15,000
25,000
102,798

Fund name

Building Improvements

Community Development

Cost of Living/Warm Spaces

Reason for designation

Towards community building improvements, to enable progress with renovating and redeveloping the MUGA (multi-use games area) which is currently closed.

To enable our community development work to continue after current external funding ceases, pending future funding

t iti To enable the continuation of provision of food parcels and at least two warm meals a week for a period of up to six months whilst we look for external funding.

16

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2025

5
6
7
**8 **		 Tangible assets
Cost
£
At 1 April 2024
285,666
Additions
-
At 31 March 2025
285,666
Depreciation
At 1 April 2024
84,264
Charge for year
14,284
At 31 March 2025
98,548
Net book value
At 31 March 2025
187,118
At 31 March 2024
201,402
Debtors and prepayments
Debtors
Prepayments
Other debtors
Cash at bank and in hand
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals
Deferred income (see note below for analysis)
Other creditors
Leasehold
Improveme
t		 £
38,577
-
38,577
38,577
-
38,577
-
-
Fixtures &
fittings		 £
86,905
1,199
88,104
79,596
3,896
83,492
4,612
7,309
Equipment		 £
4,999
34,272
39,271
4,999
8,568
13,567
25,704
-
2025
£
6,232
5,551
612
12,395
2025
£
420,586
2,427
423,013
2025
£
7,680
91,232
2,878
486
102,276
Motor
vehicles		 Total
£
416,147
35,471
451,618
207,436
26,748
234,184
217,434
208,711
2024
£
7,255
3,230
3,910
14,395
2024
£
354,767
3,471
358,238
2024
£
5,884
72,182
3,343
-
81,409

Deferred income comprises fees relating to periods after the end of the financial year.

17

Highfield Community Association - Keighley

Notes to the accounts continued

for the year ended 31 March 2025

9 Related party transactions

Trustee expenses

During the year 1 trustees was paid a total of £178 in respect of travel (previous year: 1 trustee; £30).

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

Total employee benefits received by key management personnel were £45,901 (previous year: £41,509).

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
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.		 2025
£
4,436
4,436
2025
£
305
-
305		 2024
£
1,855
1,855
2024
£
1,829
305
2,134

18

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 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
4,659
6,537
Sales and fees
66,550
58,823
Bank interest
7,436
5,806
Contributions from activities
11,785
35,590
Total income
90,430
106,756
Expenditure
Salaries, NI and pension
14,724
16,799
Payroll charges
1,994
1,669
Service charges - utilities
18,933
16,030
Travel
259
226
Training
160
-
Building maintenance
9,738
5,137
Building rates
911
934
Cleaning
1,498
1,150
Beneficiaries expenses & activities
2,900
18,028
Equipment, materials & warranties
511
212
Insurance
122
4,622
Telephone and postage
1,783
966
Photocopying and printing
2,700
1,175
Stationery
(189)
3
Independent examination
1,782
1,782
Professional fees
2,415
810
Vehicle costs
925
1,231
Computer equipment & maintenance
3,224
1,045
Furniture & fish tank
392
200
Other expenses
332
533
Books, subscriptions & licences
871
714
Café, tuck shop & vending machine
616
464
Volunteer expenses
262
29
Depreciation
26,748
18,986
Repayment of grants
-
-
Advertising and publicity
77
-
Total expenditure
93,688
92,745
Net income / (expenditure)
(3,258)
14,011
Transfers between funds
62,582
43,312
Net movement in funds
59,324
57,323
Fund balances brought forward
427,410
370,087
Fund balances carried forward
486,734
427,410		 2025
Restricted
funds
£
374,047
-
-
-
374,047
223,439
1,000
-
672
514
6,200
-
1,057
63,964
109
5,112
2,327
532
373
-
1,850
1,686
4,845
1,297
313
2,719
7
1,152
-
900
90
320,158
53,889
(62,582)
(8,693)
72,525
63,832		 2024
Restricted
funds
£
311,256
-
-
-
311,256
183,798
1,026
-
276
1,474
1,219
-
421
92,176
561
-
2,240
2,280
200
-
-
-
3,258
896
55
2,148
-
640
-
-
-
292,668
18,588
(43,312)
(24,724)
97,249
72,525		 2025
Total
funds
£
378,706
66,550
7,436
11,785
464,477
238,163
2,994
18,933
931
674
15,938
911
2,555
66,864
620
5,234
4,110
3,232
184
1,782
4,265
2,611
8,069
1,689
645
3,590
623
1,414
26,748
900
167
413,846
50,631
-
50,631
499,935
550,566		 2024
Total
funds
£
317,793
58,823
5,806
35,590
418,012
200,597
2,695
16,030
502
1,474
6,356
934
1,571
110,204
773
4,622
3,206
3,455
203
1,782
810
1,231
4,303
1,096
588
2,862
464
669
18,986
-
-
385,413
32,599
-
32,599
467,336
499,935

19