REGISTERED COMPANY NUMBER: 06629551 (England and Wales) REGISTERED CHARITY NUMBER: 1125503 stees Inanclal Statsm f rthey Ended 2024 h Leeds J nClubF An Leon & Company Chartered Accountants 100 High Ash Drive Ahmoodley Leeds West Yorkshire LS17 8RE
The Leeds Judean Club For Bo 8 And Glrfs Contents of the Flnanclal Statements for Year Ended 31 Au st 2024 Page Report of th8 Trustees Independent Examlnerfs Report Statement of Flnanclal Actlvltles Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement Notas to the Flnanclal Stalements 7 to 13 Detalled Statement of Flnanclal Actlvltles 14 to 15
The Leeds Judean Club For Bo s And Girls Re ort of the Trustees for the Year Ended 31 Au ust 2024 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 2024. The trustees have adopted the provisions of Accounting and Reporting by Chaiities.. 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 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 Charlty number 1125503 Registered office The Zone Youth Centre Primley Park Road Alwoodley Leeds West Yorkshire LS17 7HR Trustees S M Cundle l H Delroy P N Shafar J R Goldberg MBLee K T Taylor G S Sorkin (appointed 20.12.23> Company Secretary J R Saipe Independent Examiner Mr Jack Posner Leon & Company Chartered Accountants 100 High Ash Drive Alwoodley Leeds West Yorkshire LS17 8RE Approved by order of the board of trustees on and signed on its behalf by.. M B Lee - Trustee Page 1
Inde endent Examiner's Re ort to the Trustees of The Leeds Judean Club For Bo s And Girls Independent examiner's report to the trustees of The Leeds Judean Club For Boys And Girls ('the Company, I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024. 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, I 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 I 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. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my atlention in connection with the examinalion giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that Ihe accounts give a true and fair view which is not a matler considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021). 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. Mr Jack Posner Leon & Company Chartered Accountants 100 High Ash Drive Alwoodley Leeds West Yorkshire LS17 8RE Page 2
The Leeds Judean Club For B s And Girls Slatement of Flnanclal Actlvitles for the Year Ended 31 Au ust 2024 31.8.24 Total fund8 31.8.23 Total funds Unrestricted nd Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 332,110 100,000 432,110 298,190 Other trading activilies Investment income 73,717 7,223 73,717 7,223 64,906 3,794 Totsl 413,050 100,000 513,050 366,890 EXPENDITURE ON Raising funds 67,527 67,527 61,247 Charltable actlvlties other Resources Expended 345,092 345,092 289,127 Other 4.104 4.104 11,217 Total 416,723 416,723 361,591 NET INCOMEI(EXPENDITURE) Transfers between funds (3,673) 100,000 100,000 1100,000) 96,327 5,299 16 Net movement In funds 96,327 96,327 5,299 RECONCILIATION OF FUNDS Total funds brought fOard 339,731 339,731 334,432 TOTAL FUNDS CARRIED FORWARD 436,058 436,058 339,731 The notes forn part of these financial sLqtements Page 3
The Leeds Judean Club For Bo s And Glrls Balance Sheet 31Au ust 2024 31.8.24 Total funds 31.8.23 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 259,172 259,172 169,577 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 5,722 25,529 216,263 5,722 25,529 216,263 2,201 57,124 199,357 10 247,514 247.514 258,682 CREDITORS Amounts falling due within one year 11 {70,628 (70,628) {88,528) NET CURRENT ASSETS 176,886 176,886 170,154 TOTAL ASSETS LESS CURRENT LIABILITIES 436,058 436,058 339,731 NET ASSETS 436,058 436,058 339,731 FUNDS Unrestricted funds 12 436,058 339,731 TOTAL FUNDS 436,058 339,731 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at Ihe 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 otheNise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (bl 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 ..l.f AAI 3-.4AC............ and were signed on its behalf by: M B Lee- Trustee The notes form part of these financial statements Page 4
Tho Loed8 Judean Club For Bo s And Girls Ca8h Flow Statement for the Yoar Ended 31 Au ust 2024 31.8.24 31.8.23 Notes Cash flows from operatlng actlvltles Cash generated from operations 125.454 18,455 Net cash provided by operating activities 125,454 18.455 Cash flows from Investing actlvltl8S Purchase of tangible fixed assets Interest received 1115,771) 7.223 {8,7651 3,794 Net cash used in investing activities 1108,548) (4,971) Change In cash and cash equlvalents In the reportlng perlod Cash and cash equlvalents at the beglnnlng of the reportlng perlod 16,906 13,484 199,357 185,873 Cash and cash equlvalents at tho end of the reportlng period 216,263 199,357 The notss form part of these financial ststements Page 5
The Leeds Judean Club For Bo s And Glrls Notes to the Cash Flow Statement fortho Year Ended 31 Au usl 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.8.24 31.8.23 Net Income for the reportlng perlod las per the Statement of Financial Actlvlties) Adjustments for: Depreciation charges Interest received Increase in stocks Decreasel(increase) in debtors {Decreas8)lincrease in creditors 96.327 5,299 26,176 (7,223) 13,521) 31,595 (17,900) 8,399 (3,7941 (1,551) (24,454) 34,556 Net cash provlded by operatlons 125.454 18,455 ANALYSIS OF CHANGES IN NET FUNDS At 1.9.23 Cash flthy At 31.8,24 Nat cash Cash at bank and in hand 199,357 16,906 216,263 199,357 16,906 218,263 Total 199,357 16,906 216,263 The notes form part of these financial statements Page 6
The Leeds Judean Club For Bo s And Glrls Notes lo the Flnanclal Statemènts for the Year Ended 31 Au ust 2024 ACCOUNTING POLICIES Basis of preparing the flnancial 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 2008. 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. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to Ihat 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 aggregale 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 wilh the use of resources. Tanglble flxed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Long leasehold Property refurbishment and renovation Equipment Fixtures and fittings Computer equipment 20/0 on cost 15 /0 on reducing balance 250kn on cost 150/0 on reducing balance 250A on cost stocks stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxatlon The charity is exempt from corporation tax on rts charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of Ihe 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 explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hlre 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. Penslon costs and other post-retlrement beneflts 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. Page 7 continued..
The Leeds Judoan Club For Bo s And Glrls Notès to the Flnanclal Statemonts - contlnued for the Year Ended 31 Au ust 2024 DONATIONS AND LEGACIES 31.8.24 31.8.23 Donations Grants 308,124 123,986 173,998 124,192 432,110 298,190 Grants received, included in the above, are as follows: 31.8.24 31.8.23 other grants 123,986 124,192 OTHER TRADING ACTIVITIES 31.8.24 31.8.23 Fundraising events Café net income 31,038 42,679 34,764 30,142 73,717 64.906 INVESTMENT INCOME 31.8.24 31.8.23 Deposit account interest 7,223 3,794 RAISING FUNDS Ralslng donatlons and legacles 31.8.24 31.8.23 Staff cosls Fundraising expenses 64,292 3,235 55,523 5,724 67,527 61,247 Page 8 conlinued...
The Loed$ Judean Club For Bo s And Glrfs Notes to the Flnanclal Ststemfrnts - contlnuod forthe Year Ended 31 Au ust 2024 CHARITABLE ACTIVITIES COSTS Support costs (see note 71 Dire Costs Totals Other Resources Expended 338,792 6,300 345,092 SUPPORT COSTS Governance rA)sts Finan Totals Other resources expended other Resources Expended 4,104 4,104 6,300 6,300 4,104 6,300 10,404 NET INCOMEIIEXPENDITURE Net incomel(expenditure) is stated after chargingl{crediting): 31.8.24 31.8.23 Depreciation - owned assets Hire of plant and machinery Other operating leases 26,176 4,046 1,244 8,398 2,694 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023. 10. STAFF COSTS 31.8.24 31.8.23 Wages and salaries Social security costs Other pension costs 291,908 21,423 5,732 257,917 14,950 4,748 319,063 277,615 The average monthly number of employees during the year was as follows.. 31.8.24 16 31.8.23 16 The Zone No employees received emoluments in excess of £60,0(XI. Page g continued...
The Leèds Judean Club For Bo s And Girls Notos to the Flnanclal Statoments - conlinued forthe Year Ended 31 Au ust 2024 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fvnd Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 298,190 298,190 Other trading activities Investment income 64,9C 3,794 64,9C6 3,794 Total 366,890 366,890 EXPENDITURE ON Raising funds 61,247 61,247 Charltable actlvltles Other Resources Expended 289,127 289,127 Other 11,217 11,217 Totsl 361,591 361,591 NET INCOME Transfers between funds 5,299 10.349 5,299 (10,349) Net movement In funds 15,648 (10,349) 5,299 RECONCILIATION OF FUNDS Total funds brought fOard 324,083 10,349 334,432 TOTAL FUNDS CARRIED FORWARD 339,731 339,731 12. TANGIBLE FIXED ASSETS Property r8fvrt)ishment and renovation Long asehold Equipment COST At 1 September 2023 Additions 180,722 14,313 5,035 106,147 At 31 August 2024 180,723 106,147 19,348 DEPRECIATION At 1 September 2023 Charge for year 26,536 3,614 7,762 3,759 15,922 At 31 August 2024 30.150 1 S,922 11,521 NET BOOK VALUE At 31 August 2024 150,573 90,225 7,827 At 31 August 2023 154,186 6,551 Page 10 continued...
Tho L•ed$ Judean Club For Bo s And Glrfs Notes to the Flnan¢lal Ststsments - contlnued forlhe Year Ended 31 Au ust 2024 12. TANGIBLE FIXED ASSETS - continued Fbxtur85 Computer equipment fittings Tolals COST At 1 September 2023 Additions 22,338 1.141 11,030 3,447 228,403 115,771 At 31 August 2024 23,479 14.477 344,174 DEPRECIATION At 1 September 2023 Charge for year 15,003 1,175 9,525 1,706 58,826 26,176 At 31 August 2024 16,178 11,231 85,002 NET BOOK VALUE At 31 August 2024 7.301 3,246 259,172 At 31 August 2023 7,335 1,505 169,577 13. STOCKS 31.8.24 31.8.23 Stocks 5,722 2,201 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.24 31.8.23 General debtors Prepayments 21,297 4,232 54,865 2,259 26,529 57,124 15. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.8.24 31.8.23 General creditors Other creditors Property input reserve Accrued expenses 19,060 1,679 4,500 45,389 16,004 1,426 4,500 66,598 70.628 88,528 Page11 continued...
The Leeds Judean Club For Bo s And Girls Notes to the Flnan¢lal Statements - conllnue forthe Year Ended 31 Au ust 2024 16. MOVEMENT IN FUNDS Net movement in hjnds Transfers beleen funds Al 31.8.24 At 1.9.23 Unrestricted funds General fund 339,731 (3.673) 100,000 436,058 Restrlcted funds Restricted fund 100.000 (100,000) TOTAL FUNDS 339,731 96,327 436,058 Net mvement in funds. included in the above are as fcAIows: Incoming resources Resoure*s expended Movement in funds Unrestrlcted funds General fund 413,050 (416,723) {3,673) Restrlcted funds Restricted fund 100,000 100,000 TOTAL FUNDS 513,050 (416,723 96,327 Comparatlves for movement In funds Nel movément in fvnds Transfers betsveen nds At 31.8.23 At 1.9.22 Unrestrlcted funds General fund 324,083 5,299 10,349 339,731 Restrlcted funds Restricted fund 10,349 (10,349) TOTAL FUNDS 334,432 5.299 339,731 Comparative net movement in funds, induded in the above are as follows: Incoming resources Resources expended Movement in fvnds Unrestrlcted funds General fund 366,890 {361,591) 5,299 TOTAL FUNDS 366,890 (361,591) 5,299 Page 12 continued...
The Leed5 Judean Club For Bo s And Glrl Notes to the Flnanclal Statements - forthe Year Ended 31 Au u$t 2024 ontlnuod 16. MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined position is as follows: Transfers b&een nds Nel movem8nt in frjnds At 31.8.24 At 1.9.22 Unrestricted funds General fund 324.083 1.626 110,349 436,058 Restrlcted funds Restricted fund 10,349 100,000 (110,349) TOTAL FUNDS 334.432 101.626 436,058 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: IncomiNJ resources ResourcAs expended Movement in funds Unrestrlcted funds General fund 779,940 (778.314) 1,626 R8Strlcted funds Restricted fund 100,000 100,000 TOTAL FUNDS 879,940 (778,314) 101,626 17. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 August 2024. Page 13
The Leeds Judean Club For Bo s And Girls Detalled Statemont of Flnanclal Activities for the Year Ended 31 Au ust 2024 31.8.24 31.8.23 INCOME AND ENDOWMENTS Donatlons and legacles Donations Grants 308,124 123,986 173,998 124,192 432.110 298,190 Other tradlng actlvltles Fundraising events Café net income 31,038 42,679 34,764 30,142 73,717 64,906 Investment Income Deposit account interest 7,223 3,794 Total Incomlng resources 513,050 366,890 EXPENDITURE Ralslng donatlons and legacles Wages Social security Pensions Fundraising expenses 58,861 4,285 1,146 3,235 51,583 2,990 950 5,724 67,527 61,247 Charltable actlvltles Wages Social security Pensions Repairs and renewals Security charges Rates and water Insurance Light and heat Telephone Postage and stationery Cleaning Sundries Waste and grounds management Activity and meeting expenses Equipment and improvements Caretaker Depreciation of long leasehold Depreciation of property refutbish and renovation Carried forward 233,047 17,138 4,586 4,046 1,244 122S) 1,200 1,388 1,616 1,588 11,099 2,008 5,591 15,875 7,658 1,080 3,614 206,334 11,960 3,798 2,694 157 3,478 14,865 1,891 1,608 10,679 3,637 1,790 11,052 3,837 2,145 3,614 15,922 328,475 283,540 This pag8 dces not fomi part of the statutory financial statements Page 14
The Leeds Judean Club For Bo s And Glrfs Detalled Ststement of Flnanclal Actlvltle8 forthe Year End¢d 31 Au ust 2024 31.8.24 31.8.23 Charitable activities Brought fOard Depreciation of plant and machinery Depreciation of fixtures and fittings Depreciation of computer equipment Computer expenses 328,475 3,759 1,175 1,706 3,677 283,540 2,439 1,294 1,052 802 338,792 289,127 Support costs Flnance Bank charges 4,104 3,560 Other Restricted fund expenditure Th)vement 2,000 Governance costs Accountancy and legal fees 6.300 5,857 Total resources expended 416,723 361,591 Net Incoma 96,327 5,299 This pag8 does not form part of ts statutory financial ststements Page 15