## **COMPANY REGISTRATION NUMBER 06589053** ## **HAXBY CHRISTIAN CAFÉ LTD** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023** **CHARITY NUMBER 1125569** ## **HAXBY CHRISTIAN CAFÉ LTD** ## **FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** |CONTENTS|Page| |---|---| |Report of the Trustees|1-4| |Independent Examiners Report|5| |Profit & Loss Account|6| |Balance Sheet|7| |Notes to the Financial Statements|8-12| |Detailed Statement of Financial Activities|13| THE TRUSTEES The trustees u,bo sen'ed the coMp￿Y dUrI￿g the period follow%: rE J Tbornpso I￿"RD21gI*eth hlrs S J Tiffan} {Secretuy) Mr J Sooehouse Irs Rob c(￿er (resigned Nlgrth20231 The C(￿0P￿*1l"e Bsnk pic Ske]m￿sda1e LatseaÈhire WN8 6NY STRUCTURE, GOI'ERNL*4CE AND MANAGENIENT CoTerning Document The cbanty" is c0n%ti￿ted as a cornw} lunited ￿. guar￿ttee and is thetefore gOTritY￿db)" a metnorath and art￿leS of associati RecrwtDient and.4ppointment otTnJstees The dir￿t￿n ofthe ¢(vnpany are a150 char>ti' tr￿￿te¢S fi)tthe PWPDS¢5 of ch￿lty Jav4 th¢ company5 Articles. The nuzllber oftrustees is one. Tnbltees are eletted eitber to fdl a i'aeattcli or to addto t&e llULLbet.-4tty tnjxtee $0 appointed uilj hold office unul the ttext.4tsttual Gellerlll Meet￿S *Jd Th'LII then be elLgible for re-electiott. At ei'ery. AnlluDJ Getteral eetin8, oae-thitd of au cU￿£￿t tru3te¢s 74.ill retire from office b} rotatson aDd will b¢ eligiblc for re-¢kctior The Charit) s objec￿￿ are to ad%?￿2e the (&T25tsJll lielL220ll to prrnide or uiut ill the FfQllJiOll of facilit bject of their colld1￿ oflEfe b%'operatsnE a Cbn"stiall C￿e. To place of boypitilth. mclusii'e of all aE¥ ar￿behe￿ all das. arA eEYlliDK5. The 5bop ￿T￿ts Th* FriDritJ' ofHaKb)' ckn1sti￿ Cafo Ltd u to c0lltirll￿to prmide tho fxi1itl￿ doscnThod alldto C,'O T P JonEs &' Co Ljp.. 23 I"Kknia Al"eT￿e. H￿r0£￿te, S TIFFAhT Page 5 ## **HAXBY CHRISTIAN CAFÉ LTD** ## **INDEPENDENT EXAMINERS REPORT TO THE MEMBERS OF HAXBY CHRISTIAN CAFÉ LTD** ## **FOR THE YEAR ENDED 31 AUGUST 2023** I report on the accounts of the charity for the year ended 31 August 2023 set out on pages 5 to 11. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER** The chartiy's trustees (who are also directors of Haxby Christian Café Ltd for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts (under section 145 of the 2011 Act, as amended); * to follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act, as amended); and * to state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINERS STATEMENT** My examination was carried in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **INDEPENDENT EXAMINER'S STATEMENT** In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the trustees have not met the requirements to ensure that: * proper accounting records are kept (in accordance with section 130 of the Act); and * accounts are prepared which agree with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with the accounting requirements of the Act: or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. …................................................ L Lazenby (FCCA) Independent examiner 23 Victoria Avenue Harrogate HG1 5RD Date: ….................................. **HAXBY CHRISTIAN CAFÉ LTD** Page 6 ## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)** ## **FOR THE YEAR ENDED 31 AUGUST 2023** |**Total Funds**
**2023**
**Note**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
**2**
900
Activities for generating funds
**3**
173,396
Investment income
**4**
192
**Total incoming resources**
174,489
Resources expended
Costs of generating funds:
Cost of generating voluntary income
Fundraising trading: cost of goods sold and other costs
**5**
172,559
Charitable activities
Exceptional items
0
**Total resources expended**
172,559
**Net incoming/outgoing resources for the year**
**6**
1,930
**Reconciliation of Funds**
Total Funds brought forward
15,247
**TOTAL FUNDS CARRIED FORWARD**
17,177|**Total Funds**
**2022**
**£**
4,845
137,027
52
141,924
149,440
6,791
156,231
-14,307
29,554
15,247| |---|---| The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. **HAXBY CHRISTIAN CAFÉ LTD** Page 7 ## **BALANCE SHEET** ## **31 AUGUST 2023** |**2023**
**Note**
**£**
**FIXED ASSETS**
Tangible assets
**8**
62,536
**CURRENT ASSETS**
Stocks
1,850
Debtors
**9**
0
Cash at Bank
45,726
Cash in hand
350
47,926
**CREDITORS: Amounts falling due**
**within one year**
**10**
12,905
**NET CURRENT ASSETS**
35,021
**TOTAL ASSETS LESS CURRENT LIABILITIES**
97,557
**CREDITORS: Amounts falling due after**
**more than one year**
**11**
80,380
**NET ASSETS**
**17,177**
**FUNDS**
Restricted income funds
Unrestricted income funds
17,177
**TOTAL FUNDS**
**17,177**|**2022**
**£**
64,032
1,850
0
47,906
350
50,106
18,510
31,596
95,629
80,380
**15,248**
15,248
**15,248**| |---|---| For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. These financial statements were approved by the Board of Trustees on the --------- and are signed on their behalf by: R DALGLEISH Director COMPANY REGISTRATION NUMBER 06589053 **HAXBY CHRISTIAN CAFÉ LTD** Page 8 ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** ## **1. ACCOUNTING POLICIES** ## **1.1 Basis of Accounting** These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes 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) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011. - **1.2 Income** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. **1.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. **1.4 Interest Receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. - **1.5 Fixed Assets** All fixed assets are initially recorded at cost. **1.6 Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. - **1.7 Debtors** Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of any trade discounts due. - **1.8 Cash at Bank and In Hand** Cash at Bank and In Hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. **HAXBY CHRISTIAN CAFÉ LTD** Page 9 ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** ## **1.9** ## **Liabilities and Provisions** Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received for advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. ## **1.10** ## **Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have bee raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **1.11** ## **Employee benefits** When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. ## **2. VOLUNTARY INCOME** **----- Start of picture text -----**
||||| |---|---|---|---| |Unrestricted|Total Funds|Total Funds| |Funds|2023|2022| |£|£|£| |Donations and sundry gifts received|900|900|845| |Covid 19 Furlough Grant|0|0|0| |Covid 19 Hospitality & Leisure Grant|0|0|4,000| |Aroma Community Grants|0|0|0| |900|900|4,845| **----- End of picture text -----**
**3. INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS** **----- Start of picture text -----**
||||| |---|---|---|---| |Unrestricted|Total Funds|Total Funds| |Funds|2023|2022| |£|£|£| |Cafe income|173,396|173,396|137,027| **----- End of picture text -----**
**HAXBY CHRISTIAN CAFÉ LTD** Page 10 ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** ## **4. INVESTMENT INCOME** **----- Start of picture text -----**
||||| |---|---|---|---| |Unrestricted|Total Funds|Total Funds| |Funds|2023|2022| |£|£|£| |Bank Deposit Interest|29|29|2| |Chapel Aid Interest|164|164|50| |192|192|52| |5.|COSTS OF GENERATING FUNDS| |Unrestricted|Total Funds|Total Funds| |Funds|2023|2022| |£|£|£| |Costs of generating voluntary income| |Fundraising trading: cost of goods sold and| |other costs:| |Cost of sales|52,343|52,343|42,219| |Personnel costs|95,437|95,437|84,456| |Volunteer bakers|397|397|1,588| |Overheads|21,675|21,675|26,039| |Finance costs|2,707|2,707|1,929| |172,560|172,560|156,231| **----- End of picture text -----**
**6. NET INCOMING/(OUTGOING) RESOURCES FOR THE YEAR** This is stated after charging: **----- Start of picture text -----**
|||| |---|---|---| |2023|2022| |£|£| |Depreciation|2,105|1,684| **----- End of picture text -----**
## **7. PERSONNEL COSTS** No remuneration has been paid to any trustee or director of the company during the year. The average number of people employed by the company (excluding casual workers was: **----- Start of picture text -----**
2023 2022
Operational 8 6
**----- End of picture text -----**
**----- Start of picture text -----**
|||| |---|---|---| |Staff costs were as follows:| |2023|2022| |£|£| |Wages and salaries|95,437|84,456| |Social security costs| |95,437|84,456| **----- End of picture text -----**
**HAXBY CHRISTIAN CAFÉ LTD** Page 11 ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** **----- Start of picture text -----**
||||| |---|---|---|---| |8.|TANGIBLE FIXED ASSETS| |Building|Fixtures and| |Improvements|Fittings|Totals| |£|£|£| |COST:| |At 1 September 2022|55,936|38,795|94,731| |Additions|609|609| |Disposals|0| |At 31 August 2023|55,936|39,404|95,340| |DEPRECIATION:| |At 1 September 2022|0|30,698|30,698| |Charge for the year|2,106|2,106| |Eliminated on disposals|0| |At 31 August 2023|0|32,803|32,803| |NET BOOK VALUE:| |At 31 August 2023|55,936|6,600|62,536| |At 31 August 2022|55,936|8,097|64,033| |9.|DEBTORS| |2023|2022| |£|£| |Other Debtors and prepayments|0|0| |0|0| |10.|CREDITORS: Amounts falling due within one year| |2023|2022| |£|£| |Trade creditors|2,693|4,712| |Social security and other taxes|9,123|12,277| |Accrued expenses|1,089|990| |Other creditors|0|531| |12,905|18,510| |11.|CREDITORS: Amounts falling due after more than one year| |2023|2022| |£|£| |York Circuit (previously York North Circuit)|80,380|80,380| |Amounts falling due in more than five years:|80,380|80,380| **----- End of picture text -----**
**HAXBY CHRISTIAN CAFÉ LTD** Page 12 ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2023** **12. UNRESTRICTED INCOME FUNDS** ||**Balance at**|**Incoming**|**Outgoing**|**Balance at**| |---|---|---|---|---| ||**01-Sep-22 **|**resources**|**resources**|**31 Aug 2023**| |General funds|31,485|174,489|172,559|33,415| ## **RESERVES POLICY** This policy relates to our Unrestricted Funds only, as the company has no designated endowment or restricted funds. The company aims to distribute the majority of its profits equally between its founding charity (Haxby & Wigginton Methodist Church) and its funding charity (York Circuit of the Methodist Church) retaining only sufficient reserves as are required for working capital, to fund replacement equipment, and to maintain continued viability. As at the end of the financial year the Reserves totalled £17,177 (2022 - £15,248). ## **13. ANALYSIS OF NET ASSETS BETWEEN FUNDS** The whole of the net assets as at 31 August 2023 apply to Unrestricted income funds. ## **14. COMPANY LIMITED BY GUARANTEE** The company, being limited by guarantee, has no share capital. Every member is liable to contribute a sum not exceeding £1 in the event of the company being wound up whilst still a member or within one year thereafter. ## **HAXBY CHRISTIAN CAFÉ LTD** ## **MANAGEMENT INFORMATION** **FOR THE YEAR ENDED 31 AUGUST 2023** **The following pages do not form part of the statutory financial statements.** **HAXBY CHRISTIAN CAFÉ LTD** Page 13 ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 AUGUST 2023** |**Sales**
**Cost of sales:**
Opening stock
Purchases
Closing stock
**GROSS PROFIT**|**2023**
**£**
173,396
1,850
52,343
54,193
31%
1,850
52,343
1
121,053|**2023**
**£**
173,396
1,850
52,343
54,193
31%
1,850
52,343
1
121,053|**2022**
**£**
137,027
1,850
42,219
44,069
32%
1,850
42,219
1
94,808|**2022**
**£**
137,027
1,850
42,219
44,069
32%
1,850
42,219
1
94,808| |---|---|---|---|---| |||70%||69%| |**Administrative expenses:**
Professional fees
Cleaning and maintenance
Salaries
Casual Wages
Volunteer bakers
Staff recruitment and training costs
Coach Trips
Telephone
Postage and stationery
Advertising
Computer IT and Support
Music licence
Repairs and renewals
Waste disposal
Sundry expenses
Accountancy services
Payroll services
Legal fees
Loyalty cards and discounts
Rates and Water
Insurance
Light and heat
Bank charges
Cash Register Discrepancies
Depreciation of fixed assets
Entertainment
**Other operating income:**
Donations and Sundry Gifts Received
Covid 19 Furlough Grant
Covid 19 Hospitality & Leisure Grant
Aroma Community Fund Grant
Interest Received
**TRADING NET PROFIT/(LOSS)**
**Exceptional items:**
VAT unpaid from previous years
**NET PROFIT/(LOSS)**|0
189
95,437
0
397
715
1,169
409
3,116
1,835
-677
1,208
875
332
1,156
637
8,506
2,707
2,105
100
120,217
837
900
0
0
0
192
1,092
1,929
1%
0
1,929||234
150
84,456
0
2,753
0
0
380
1,039
**0**
289
500
3,368
1,146
2,167
1,866
915
0
267
723
0
3,242
1,929
29
1,684
83
107,221
-12,412
845
0
4,000
0
52
4,897
-7,516
-5%
6,791
-14,307||