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2023-08-31-accounts

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REGISTERED COMPANY NUMBER: 06629551 (England and Wales) REGISTERED CHARITY NUMBER: 1125503

Report of the Trustees and Financial Statements for the Year Ended 31 August 2023

for

The Leeds Judean Club For Boys And Girls

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Leon & Company Chartered Accountants 4100 High Ash Drive Alwoodley Leeds West Yorkshire LS17 8RE

. er Judean Club For Boys And Girls

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Contents of the Financial Statements for the Year Ended 31 August 2023

Page
Reportof theTrustees
 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet
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‘		 4 to 5
Notes to the Financial Statements 6 to 11
DetailedStatementofFinancialActivities 12 to 13

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The Leeds Judean Club For Boys And Girls

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Report of the Trustees for the Year Ended 31 August 2023

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The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT ‘Governing document ~~~ $i The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06629551 (England and Wales)

Registered Charity number 1125503

Registered office The Zone Youth Centre Primley Park Road Alwoodley Leeds West Yorkshire LS17 7HR Trustees S M Cundle | H Delroy P N Shafar JR Goldberg M B Lee (appointed 24.10.22) . 7 Mrs K T Taylor (appointed 30.11.22) Company Secretary Ms J R Saipe Independent Examiner Mr Jack Posner Leon & Company Chartered Accountants 100 High Ash Drive Alwoodley WestLeedsYorkshire © °° | , ~~ LS17 8RE Approved by order of the board of trustees on a Lf BE cn and signed on its behalf by:

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orev raph apres ements
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Page 1

sa Independent Examiner's Report to the Trustees of

The Leeds Judean Club For Boys And Girls

Independent examiner's report to the trustees of The Leeds Judean Club For Boys And Girls (‘the Company’) | report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2023.

Responsibilities and basis of report As the charity's trustees of the 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 Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. | can confirm that | am qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

-| 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.

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AG (aN
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Mr Jack Posner }
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Leon & Company Chartered Accountants 100 High Ash Drive Alwoodley Leeds - ae 7 West Yorkshire LS17Date: “Ae8RE othap...

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The Leeds Judean Club For Boys And Girls

Statement of Financial Activities for the Year Ended 31 August 2023

31.8.23 31.8.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ a £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies		 298,190 - 298,190 204,985
Other trading activities
Investment income		 2
3		 64,906
3,794		 ‘
-		 64,906
3,794		 410,927
71
Total 366,890 - 366,890 315,983
EXPENDITURE ON
;
Raising funds		 " 61,247 - 61,247 49,023
Charitable activities
Other Resources Expended		 289,127 - 289,127 250,026
Other 11,217 - 11,217 8,453
Total 361,591 - 361,591 307,502
NET INCOME
Transfers between funds		 12 5,299
10,349		 -
(10,349)		 5,299
-		 8,481
-
Netmovementinfunds ... 15,648 (10,349) 5,299 8,481
RECONCILIATION OF FUNDS
Total funds broughtforward		 324,083 10,349 334,432 325,951
TOTALFUNDSCARRIEDFORWARD 339,731 - 339,731 334,432

The notes form part of these financial statements

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fh E The Leeds Judean Club For Boys And Girls

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|Sheet| |31|August|2023| |31.8.23|34,8;22| |Unrestricted|Restricted|Total|Total| |fund|fund|funds|funds| |Notes|£|£|£|&| |FIXED|ASSETS| |Tangible|assets|8|169,577|-|169,577|169,210| |CURRENT|ASSETS| |Stocks|9|2,201|-|2,201|650| |Debtors|10|57,124|-|57,124|32,670| |Cash|at|bank|and|in|hand|199,357|-|199,357|185,873| |258,682|-|258,682|219,193| |;| |CREDITORS| |Amounts|falling|due within|one|year|11|(88,528)|-|(88,528)|(53,971)| |NET CURRENT|ASSETS|170,154|-|170,154|165,222| |TOTAL|ASSETS|LESS|CURRENT| |LIABILITIES|339,731|-|339,731|334,432| |NET ASSETS|339,731|-|339,731|334,432| |FUNDS|©|;|@|8|t|e|F|a|ae| |Unrestricted|funds|339,731|324,083| |Restricted|funds|-|10,349| |TOTAL FUNDS|339,731|334,432|

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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for (a) . ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

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The Leeds Judean Club For Boys And Girls

Balance Sheet - continued 31 August 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on sae BAR [he BB cernsinsnnnss and were signed on its behalf by:

[hhes M B Lee - Trustee

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The notes form part of these financial statements : Page 5

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.-' The Leeds Judean Club For Boys And Girls

Notes to the Financial Statements for the Year Ended 31 August 2023

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1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, . . have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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Long leasehold - 2% oncost
Equipment - 25% on cost
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost
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Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting . Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ,

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

_ Further explanationme - "statements. of the nature and purpose of each fund is included in the notes to the financial Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

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The Leeds Judean Club For Boys And Girls

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Notes to the Financial Statements - continued for the Year Ended 31 August 2023

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||||||| |---|---|---|---|---|---| |Zs:|OTHER TRADING|ACTIVITIES|31.8.23|31,.8.22| |£|£| |Fundraising|events|34,764|73,804| |Café|netincome|—|30,142|37,123| |64,906|110,927| |3:|INVESTMENT|INCOME| |31.8.23|31.8.22| |ae|=|E|£| |Deposit|account|interest|3,794|71| |4.|NET|INCOME/(EXPENDITURE)| |Net|income/(expenditure)|is|stated|after|charging/(crediting):| |31.8.23|3:1/8)22| |£|£| |Depreciation|- owned|assets|8,398|7,564| |Hire|of|plant and|machinery|2,694|1,494| |Other operating|leases|1|(819)|

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  1. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.

  1. STAFF COSTS

The average monthly number of employees during the year was as follows:

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|||||| |---|---|---|---|---| |||31.8.23|31.8.22| |The|Zone|;|16|43|

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No employees received emoluments in excess of £60,000.

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Notes to the Financial Statements - continued for the Year Ended 31 August 2023

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The Leeds Judean Club For Boys And Girls

V7 COMPARATIVES FOR THE COMPARATIVES FOR THE STATEMENT STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
: £ E £
INCOME AND ENDOWMENTS FROM
Donations and legacies 192,985 12,000 204,985
Other trading activities
Investment income		 110,927
71		 -
-		 110,927
71
Total.
-		 303,983 42,000 315,983
EXPENDITURE ON
Raising funds 49,023 - 49,023
Charitable activities
..Other Resources Expended ; 250,026 - 250,026
Other 8,453 - 8,453
Total 307,502 - 307,502
_ NET INCOME/(EXPENDITURE)
Transfers between funds		 (3,519)
1,651		 12,000
(1,651)
Net movement in funds (1,868) 10,349 8,481
RECONCILIATION OF FUNDS
Total funds brought forward		 325,951 - 325,951
TOTAL FUNDS CARRIED FORWARD 324,083 10,349 334,432
8. TANGIBLE FIXED ASSETS
Fixtures
; 7 Long
leasehold
£		 Equipment
£		 and
fittings
3		 Computer
equipment
£		 Totals
a
COST
At
1 September2022
Additions		 180,722
-		 6,348
7,965		 22,268
70		 10,300
730		 219,638
8,765
At 31 August2023 180,722 14,313 22,338 11,030 228,403
DEPRECIATION
At
1 September2022
Charge foryear		 22,922
3,614		 5,323
2,439		 13,709
1,294		 8,474
1,051		 50,428
8,398
At 31 August2023 4 26,536
Spey		 7,762
eossee		 15,003 9,525 58,826
“NET BOOK VALUE: -- shee
At 31 August2023
At31August2022		 154,186
157,800		 6,551
1,025		 7,335
8,559		 1,505
1,826		 169,577
169,210

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The-Leeds Judean Club For Boys And Girls

Notes to the Financial Statements - continued for the Year Ended 31 Auqust 2023

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9. STOCKS
31.8.23 31.8.22
£ £
aa
Stocks		 2,201 650
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£: =
i Trade debtors. ; 54,865 30,698
Prepayments 2,259 1,972
57,124 32,670
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£ 73
Trade creditors 16,004 -
Other creditors 1,426 1,039
Property input reserve 4,500 4,500
Accrued expenses 66,598 48,432
88,528 538.971
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12. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.9.22 in funds funds 31.8.23
,
oo		 an f £ E £
Unrestricted funds
General fund 324,083 _ 5,299 10,349 339,731
Restricted funds
Restricted fund 10,349 - (10,349) -
TOTAL FUNDS "
=		 334,432 5,299 - 339,731
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 366,890 (361,591) 5,299
TOTALFUNDS 366,890 (361,591) 5,299

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The Leeds Judean Club For Boys And Girls

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Notes to the Financial Statements - continued for the Year Ended 31 August 2023

12. MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.9.21 in funds funds 31.8.22
£ £ E £
Unrestricted funds
- General fund: 325,951 (3,519) 1,651 324,083
Restricted funds
Restricted fund - 12,000 (1,651) 10,349
TOTAL FUNDS 325,951 8,481 - 334,432
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
ie £ £
. Unrestricted funds
General fund		 a 303,983 (307,502) (3,519)
Restricted funds
Restricted fund 12,000 - 12,000
TOTAL FUNDS 315,983 (307,502) 8,481
A currentyear 12 months and prioryear 12 months combined position is as follows:
Net Transfers
movement between At
At 1.9.21 in funds funds 31.8.23
; ae £ 7a E £
Unrestricted funds
Generalfund		 325,951 1,780 12,000 339,731
Restricted funds
Restricted fund - 12,000 (12,000) -
TOTALFUNDS 325,951
ee		 13,780
ee		 -
a		 339,731
Pesce
sete

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The Leeds Judean Club For Boys And Girls

Notes to the Financial Statements - continued for the Year Ended 31 August 2023

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
...Unrestricted funds.
General fund		 ee, 670,873 (669,093) 1,780
Restricted funds
Restricted fund 12,000 - 12,000
TOTALFUNDS _. 682,873 (669,093) 13,780
  1. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

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see The Leeds Judean Club For Boys And Girls

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Detailed Statement of Financial Activities
fortheYearEnded 31 August2023 31.8.23 31.8.22
£ £
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INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants		 173,998
124,192		 99,783
105,202
a
:		 298,190 204,985
Other trading activities
Fundraising events
Café net income		 34,764
30,142		 73,804
37,123
— 64,906 110,927
8
tes
Investment income
Depositaccount interest		 3,794 71
Total incoming resources 366,890 315,983
EXPENDITURE
.
Raising donations and legacies
Wages
Social security
Pensions
Fundraising expenses		 51,583
2,990
950
5,724		 44,507
2,182
900
834
61,247 49,023
Charitable activities
Wages
Social security
Pensions
Repairs and renewals
Securitycharges
Rates and water
Insurance
Lightand heat
Telephone
Postage andstationery
a
Cleaning
a
=
Sundries
Wasteand grounds management
Depreciation oflong leasehold
Depreciation ofplantand machinery
Depreciation offixtures and fittings
Depreciation ofcomputerequipment
Activity and meeting expenses
©
Equipment and improvements
Carriedforward		 Oo
,		 _ ; 206,334
11,960
3,798
2,694
1
157
3,478
14,865
1,891
1,608
10,679
3,637
1,790
3,614
2,439
1,294
1,052
11,052
3,837
286,180		 178,029
11,124
3,604
1,494
(819)
630
3,098
7,413
2,075
1,628
9,819
1,952
2 153
3,614
369
12510
2,069
12,788
4,900
247453

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The Leeds Judean Club For Boys And Girls

Detailed Statement of Financial Activities Detailed Statement of Financial Activities
fortheYearEnded31Auqust 2023
31,8.28 31:86:22
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oo.		 £ 73
Charitable activities
Brought forward
Caretaker		 286,180
2,145		 247,453
1,996
Computer expenses 802 577
289,127 250,026
—
Support costs
Finance
Bank charges
Bank interest		 3,560
-		 3,091
5
, 7 3,560 3,096
Other
Restricted fund expenditure movement 2,000 -
Governance costs
_ Accountancy and legal fees 5,657 5,357
Total resources expended 361,591 307,502
Netincome 5,299 8,481

This page does not form part of the statutory financial statements

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