REGISTERED COMPANY NUMBER: 06629551 (England and Wales) REGISTERED CHARITY NUMBER.. 1125503 ort of the Trustees and Finan¢lal Statements for the Year Endèd 31 Au ust 2025 for The Leeds Ju¥J&an Club For Bo sAndGi Leon & Company Chartered Accounlanls fjOO High Ash Drive AhNoodley Leeds Wesl Yoikshire LS17 8RE
The Leed8 Jud8an Club For Bo 8 And Girls Contents of the Financial Statement8 forthe Year Ended 31 Au U5t 2025 Page Report ofthe Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Cash Flow Statement Notes to the Cash Flow Statement Notes to the Financial Statements 7 10 13 Detailed Statement of Financial Activities 14 10 15
The Leeds Judean Club For Bo 5 And Girls ort of the Trustees for the Year Ended 31 Au ust 2025 The Iruslees who are also directors of the ch81ity for the purposes of the Companies Act 20(, present their report with the financial slalemenls of the ¢harily for the year ended 31 August 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Slalemenl ol Recommended Practi applicable lo chaiilies pieparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} {effeclive 1 January 2019). STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of IrLJsI, and conslilules a limited company, limited by guarantee, as defined by the Companies Acl 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06629551 (England and Wales) Reglstered Charlty number 1125503 Registered offlce The Zone Youth Centre Primley Park Road A00dleY Leeds Wesl Yorkshire LS17 7HR Trustees S M Cundle l H Delroy P N Shafar J R Goldberg MBLee K T Taylor G S Sorkin Company Secretary J R Saipe Independènt Examiner Mr Jack Posner L&on & Company Chartertsd Ac¢ounl8nls 100 High Ash Drive AhNoodley Leeds Wesl Yotkshiro LS17 8RE Approved by order of the board of trustees on and signed on ils behalf by.. M B Lee- Trustee Page 1
!ndepÈndent Examin8rfs R8 ort to the Trustees of The Leeds J n Club For Bo s And Gir15 Independent examlner's report to the trustees of The Leeds Judean Club For Boys And Girls I'the Company'l report lo the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. Responsibilities and basis of report As the ¢harily's trustees of the Company land also ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Acl'l. Having satisfied myself that the accounts of th& Company are not required lo 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 a¢¢ounls as carried out under Section 145 of the Charities Act 2011 I'lhe 2011 A¢t'l. In Carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of tho 2011 Act. Independent examiner's statement Since your charity's gross income exceeded £250.000 your examiner musl be a member of a listed body. can confirm that l am qualified to undertake the examination because l am a member of the Institute of Charterecl Accounlanls in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have Come lo my attention in connection with the examination giving me cause lo believe.. accounting records were not kept in respe¢l of the Company as required by Section 386 01 the 20( Act., or the accounts do not accord with those re¢ords- or the accounts do not comply with the a¢¢ounling requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the accounts have not been prepared in ac¢ordan¢e with the methods and principles of the Slalemenl of Recommended Practice for a¢¢ounling and reporting by charities lapplicable lo charilEs preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Df Ireland IFRS 10211. I have rio concerns and have ¢ome across no other matters in connection with the examination to which allenlion should be dr8wn in this report in order lo enabEe a proper understanding of the accounts lo be reached. Mr Jack Posner Leon & Company Chartered Accountants 100 High Ash Drive Alwoodley Leeds West Yotl(shire LS17 8RE Dale.. a)? Page 2
The LeeAs Judean Club For B0s_And Glr18 Statement of Financial Activitles for the Year Ended 31 Au U8t 2025 31.8.25 Tot41 funds 31.8.24 Total fund5 Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 367,639 367.639 432,111 Other trading activities Investment income 97,456 5,506 97,456 5.506 73,717 7.223 Total 470,601 470,601 513,051 EXPENDITURE ON Raising funds 74,807 74.807 67.527 Charitable actlvities Other ResouKes Expended 373,360 373.360 345,093 Other 12,285 12,285 4,104 Total 460,452 460,452 416,724 NET INCOME 10,149 10.149 96,327 RECONCILIATION OF FUNDS Total funds brought forward 436,058 436,058 339,731 TOTAL FUNDS CARRIED FORWARD 446,207 446,207 436,058 Th8 note5 fortn part of the58 financial statements Page 3
The Leeds Judean Clu For Bo s And Girl Balance Sheet 31Au ust 202S 31.8.25 Total fund$ 31.8.24 Total funds Unr8Stric18d lund Restricted fund Notes FIXED ASSETS Tangible assets 12 239,881 239,881 259,172 CURRENT ASSETS Stocks Debtors Cash al bank and in hand 13 14 5,644 13,308 243,463 5,644 13,308 243,463 5,722 25,629 216,263 262,415 262.415 247.514 CREDITORS Amounts falling due within one year 15 156.0891 156,0891 170,6281 NET CURRENT ASSETS 206.326 206,326 fj76.886 TOTAL ASSETS LESS CURRENT LIABILITIES 446.207 446,207 436,058 NET ASSETS 446.207 446,207 436,058 FUNDS Unreslricled funds 16 446,207 436.058 TOTAL FUNDS 446,207 436,058 The charitable company is enlilled lo exemption from audit under Section 477 of the Companres Act 20( for the year ended 31 August 2025. The members have not required the Company to obtain an audit of ils financial statements for the year ended 31 August 2025 in accordan with Section 476 of the Companies Act 2006. The Iruslees acknowledge their responsibilities for lal ensuring Ihal the ¢harilable company keeps accounting records that comply wlh Sections 386 and 387 of the Companies Act 2006 and preparing financial stalemenls which give a true and fair view of the stale of affairs of the charitable company as al the end of each financial year and of ils surplus or deficit for each finan¢ial year in accordance with the requirements of Sections 394 and 395 and which otherwise ¢omply with the requirements Df the Companies Act 2006 relating lo financial slalemenls, so far as appli¢able to the charitable company. Ibl These financial statements have been prepared in accordance with the provisions applicable lo charitable companies subject lo the small companies iegime. The financial slalemenls were approved by the Board of Trustees and aulhorised for issue on and were signed on its behalf by.. M B Lee- Trustee Th8 not85 form part of the58 finan(x81 statements Pag& 4
The Leed5 Jud8an Club For Bo s And Glrls Cash Flow Statement for th8 Yoar End8d 31 August 2025 31.8.25 31.8.24 Notes Cash flows from operating activitles Cash geneialed from operations Finance costs paid 25,547 12,7751 130,745 15.2911 Nel cash provided,by operating aclivrties 22.772 125.454 Cash flows from investing activitles Purchase of tangible fixed assets Interest received 11,078 5,506 1115,7711 7,223 Nel cash provided byllused inl investing actimlies 4.428 (108.5481 Change in cash and cash equivalents in the reportlng period Cash and cash equivalents at the beginning of the reportlng period 27,200 16.906 216,263 199,357 Cash and cash equivalents at the end of the reporting period 243,463 216,263 The notes form part ol these financial statements Page 5
The Leeds Jud8an Club For Bo s And Glrls Not8s to the Cash Flow Statement for the Year Ended 31 Au U8t 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.8.25 31.8,24 Net income for the reporting period las per the Statement of Financial Activities) Adjustments for- Depreciation Charges Interest received Finance costs Decreasellincreasel in stocks Decrease in debtors Decrease in Creditors 10,149 ,327 20,369 15.5061 2,775 78 12,221 114.5391 26,176 17,2231 5,291 {3.5211 31,595 117,9001 Net cash provided by operations 25,547 130.745 ANALYSIS OF CHANGES IN NET FUNDS At 1.9.24 Cash flow At 31.8.25 Net cash Cash al bank and in hand 216,263 27,200 243,463 216,263 27,200 243,463 Total 216,263 27,200 243,463 The notes lom part olthese finanual statements Page 6
The Leeds Judean Club For Bo s And Gir15 Notes to the Financial Stst8ments for the Year End8d 31 August 2025 ACCOUNTING POLICIES Basis of preparlng the flnancial statements The financial slalemenls of the charitable company, which is a public benefit entity under FRS 102, have been prepared in a¢¢ordance with the Charities SORP IFRS 1021 'A¢¢ounling and Reporting by Charities." Slalemenl of Recommended Practice applicable to Charities preparing their accounts in accoidan¢e with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 leffeclive l January 20191., Financial Reporting Standard 102 The Financial Reporting Standard 8ppli¢able in the UK and Republic Df Ireland. and the Companies Act 2006. The finanoal slalements have been prepared under the historical cost convention. Income All income is recognised in the Slalemenl of Financial Activities once the charity has enlillemenl lo 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 conslruclive obligation commilling the charity lo that expenditure, il Is probable that a Iransfei of economic benefits will be required in selllemenl and the amoulll of the obligation can be measured reliably. Expendiluie is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where costs canriol be directly atlribuled lo particular headings they have been allocated lo activities on a basis consislenl with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to wiite off each asset over ils estimated useful life. Long leasehold Property refurbishment and renovation Equipment Fixtures and fillings Computer equipment 20/0 on cost 150A on reducing balance 250/0 on cost 150/0 on reducing balance 250/0 on cost Stocks Stocks are valued al the lower ol cost and nel realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempl from corporation lax on its charitable activities. Fund accounting Unreslricled funds can be used in accordance with the charitable objectives al the discretion of the Iruslees. Restricted fund5 can only be used for particular reslricled purposes within the objects of the ¢h8rily. Restrictions arise when specified by the donor or when funds are raised for particular Stricted purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial stalemenls. Pension costs and other post.retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable lo the charitable company's pension scheme are chaiged to the Statement of Financial Activities in the period lo which they relate. Page 7 (x)nlinued...
The Leeds Judean Club For Bo s And Glrls Note$ to the Flnan¢lal Ststements. Contlnued for the Year Ended 31 Au ust 2025 DONATIONS AND LEGACIES 31.8.25 31.8.24 Donations Legacies Grants 219,764 21,534 126,341 308,125 123,986 367,639 432,111 Grants received, included in the above, are as follows.. 31.8.25 31.8.24 Other grants 126,341 123,986 OTHER TRADING ACTIVITIES 31.8.25 31.8.24 Fundraising events Cafe net income 46,887 50,569 31,038 42,679 97,456 73,717 INVESTMENT INCOME 31.8.2S 31,8.24 Deposit account interest 5,$06 7,223 RAISING FUNDS Raising donations and legacies 31.8.25 31.8.24 Staff ¢osls Fundraising expenses 69,466 5,341 64,292 3,235 74,807 67.527 Page 8 continued...
The Leeds Judean Club For Bo s And Girls Notes to the Financial Staternent5- continued for the Year Ended 31 August 2026 CHARITABLE ACTIVITIES COSTS Direct Costs Other Resources Expended 373,360 SUPPORT COSTS Govein8nce costs Financ8 Totals Other resou5 expended 4,910 7,375 12,285 NET INCOMEIIEXPENDITURE} Nel incomellexpenditurel is staled afler ¢hargingllcredf(ingl'. 31.8.25 31.8.24 Depreciation - owned assets 20,368 26,176 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees, expenses There were no Iruslees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. 10. STAFF COSTS 31.8.25 31.8.24 Wages and salaries Social se¢urily ¢osls Other pension costs 335,637 20,930 6,231 291,908 21,423 5,732 362,798 319,063 The average monthly number of employees during the year was as follows.. 31.8.25 22 31.8.24 16 The Zone No employees received emoluments in excess of £60,000. Page 9 continued...
The Leeds Judean Club For Bo s And Glrls Notes to the Flnan¢lal Statements- Conllnued for the Year Ended 31 Au ust 2025 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restride£f fund Total lund5 INCOME AND ENDOWMENTS FROM Donations and legacies 332,111 100,000 432,111 Other trading activities Investment income 73,717 7,223 73,717 7,223 Total 413,051 100,000 513,051 EXPENDITURE ON Raising funds 67,527 67,527 Charltable a¢tlvltles Other R¢sour¢6s Expended 345,093 345.093 Other 4.104 4,104 Total 416,724 416.724 NET INCOMEIIEXPENDITUREI Transfers between funds 13,673) 100,000 100,000 1100,0001 96.327 Net movement in funds 96.327 96,327 RECONCILIATION OF FUNDS Total funds brought fotward 339,731 339,731 TOTAL FUNDS CARRIED FORWARD 436,058 436,058 12. TANGIBLE FIXEDASSETS Prop8rty iefurbishment Long 18asehold r8novalion Equipment COST Al 1 September 2024 Additions 180.723 106,147 19,348 536 Al 31 August 2025 180,723 106,147 19,884 DEPRECIATION Al 1 September 2024 Charge for year 30,151 3,614 15,922 13,534 11,521 1,392 Al 31 August 2025 33,765 29,456 12,913 NET BOOK VALUE Al 31 August 2025 146,958 76,691 6,971 Al 31 August 2024 150,572 90,225 7,827 Page 10 continued...
The Leeds Judean Club For Bo s And Glrls Notes to the Financlal Statements- continued for the Year Ended 31 August 2026 12. TANGIBLE FIXED ASSETS- continued Fixtures 8nd fittings CpUter equipment Totals COST At I September 2024 Additions 23.479 loo 14,477 442 344,174 1,078 Al 31 August 2025 23,579 14,919 345,252 DEPRECIATION Al 1 September 2024 Charge for year 16,178 1,038 11,231 790 85.003 20,368 Al 31 August 2025 17,216 12.021 105,371 NET BOOKVALUE At 31 August 2025 6,363 2.898 239,881 At 31 August 2024 7,301 3,246 259,171 13. STOCKS 31.8.25 31.8.24 Stocks 5,644 5,722 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 General debtors Prepayments and accrued income 9,902 3,406 21,297 4,232 13,308 25,529 15. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 31.8.24 General creditors Other creditors Property input reserve Accrued expenses 9,119 1,826 4,500 40.644 19,060 1,679 4,500 45,389 56,089 7a,628 Pag811 continued...
The Leeds Judean Club Foi Bo s And Glrls Notes to the Flnan¢lal Statements- Continued for the Year Ended 31 Au ust 2025 16. MOVEMENT IN FUNDS Net rnovemenl in funds At 31.8.25 At 1.9.24 Unrestricted funds General fund 436,058 10,149 446,207 TOTAL FUNDS 436,058 10,149 446,207 Net movement in funds, included in the above are as follows.. Incorning resour$ Resour expended Movement in funds Unrestricted funds General fund 470.601 1460,4521 10,149 TOTAL FUNDS 470,601 1460,4521 10,149 Comparatives for movement in funds Transfers beNveen funds movement in funds At 31.8.24 At 1.9.23 Unrestrictsd funds General fund 339.731 13.6731 100.000 436,058 Restricted funds Reslricled fund 100.000 1100,0001 TOTAL FUNDS 339,731 96,327 436,058 Comparative nel movement in funds, included in the above are as follows- Incoming ie50urces Resourtss expended Movement in lurKJs Unrestricted funds General fund 413.051 1416,7241 13,673} Rastricted funds Reslri¢ted fund 100.000 100.000 TOTAL FUNDS 513.051 1416.7241 96,327 Page 12 continued...
The Leeds Judean Club For Bo s And Glrls Notes to the Flnan¢lal Statements- contlnued for the Year Ended 31 Au ust 2025 16. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months Combined position is as follows.. Net movement in funds Transfer5 between fuFK55 Al 31.8.25 At 1.9.23 Unrestrlcted funds General fund 339,731 6,476 100.000 446,207 Restrlcted funds R&slricled fund 100,000 1100,000} TOTAL FUNDS 339,731 106.476 446,207 A current year 12 months and prior year 12 months combined nel movement in funds, included in the above are as follows". Incoming resources Resources 8xpend8d Movement in funds Unrestricted funds General fund 883,652 {877,1761 6,476 Restricted funds Reslricled fund 100,000 100,000 TOTAL FUNDS 983,652 1877,1761 106,476 17. RELATED PARTY DISCLOSURES There were no related party Iransa¢lions for the year ellded 31 August 2025. Page 13
The Leeds Judean Club For Boys And Girls Detalled Ststement of Flnanclal Actlvities for the Year Ended 31 Au ust 2025 31.8.25 31.8.24 INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Grants 219,764 21,534 126,341 308,125 123,986 367,639 432,111 other trading activities Fundraising events Cafe nel income 46,887 50.569 31.038 42,679 97.456 73,717 Investment incomo Deposit account interest 5,506 7,223 Total incoming resource5 470,601 513.051 EXPENDITURE Raising donatlons and legacies Wages So¢ial security Pensions Fundraising expenses 64,034 4,186 1,246 5,341 58,861 4,285 1,146 3,235 74,807 67,527 Charitable activities Wages Social security Pensions Rates and water Insurance Light and heal Telephone Postage and slalionery Cleaning Sundries Waste and grounds management Activity and meeting expenses Equipment and improvements Caretaker Depreciation of tangible fixed assets Repairs and renewals Security charges Computer expellses 271,603 16,744 4.985 77 2,990 8,651 1,857 1,732 10,765 1,293 2,438 12,509 5.272 2,160 20.369 2,545 230 7.140 233.047 17,138 4,586 12251 1,200 1,388 1,616 1,588 11,099 2,008 5,591 15,875 7,658 1,080 26,176 4,047 1,244 3,677 373,360 338,793 This page does not form part of the statutory financial statements Page 14
The Leeds Judean Glub For Bo 8 And Glrls Detalled Ststement of Flnancial Activitie8 for the Year Ended 31 Au ust 2025 31.8.25 31.8.24 Support costs Finance Bank charges 4,910 4,104 Governance costs A¢counlancy and legal fees 7,375 6.300 Total resources expended 460,452 416,724 Net income 10,149 96,327 This p8ge does not form part of the statutory financial 5tat8menls Page 15