**REGISTERED COMPANY NUMBER: 06666862 (England and Wales) REGISTERED CHARITY NUMBER: 1127877**
## **Trustees' Report and**
**Unaudited Financial Statements for the Year Ended 31 March 2021**
## **for**
**Light of the World Community Centre Limited**
KJA Kilner Johnson Ltd Network House West 26 Stubs Beck Lane Cleckheaton West Yorkshire BD19 4TT
**Light of the World Community Centre Limited**
## **Contents of the Financial Statements for the Year Ended 31 March 2021**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Trustees' Report**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Notes to the Financial Statements**|8|to|13|
|**Detailed Statement of Financial Activities**|14|to|15|
**Light of the World Community Centre Limited**
## **Reference and Administrative Details for the Year Ended 31 March 2021**
**TRUSTEES** Rev S C Sangster E A Smith K A Trought **REGISTERED OFFICE** Gaythorne Road West Bowling Bradford West Yorkshire BD5 7ES **REGISTERED COMPANY** 06666862 (England and Wales) **NUMBER REGISTERED CHARITY** 1127877 **NUMBER INDEPENDENT EXAMINER** KJA Kilner Johnson Ltd Network House West 26 Stubs Beck Lane Cleckheaton West Yorkshire BD19 4TT **CHIEF EXECUTIVE OFFICER** Rev S C Sangster
1
## **Light of the World Community Centre Limited**
## **Trustees' Report for the Year Ended 31 March 2021**
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 March 2021. 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).
## **OBJECTIVES AND ACTIVITIES**
The Charity's objectives are:-
To advance education and promote community cohesion and development for the benefit of the public within the area of West Bowling, in the city of Bradford and elsewhere.
To promote the education of people of all ages, including the provision of nursery care of infants to facilitate the education and alleviation of the social and economic deprivation of their parents.
To promote general charitable purposes for the benefit of people resident in Bradford and more widely, and in particular to provide opportunities for those who live in the area to participate fully in the life of their community in ways that promote community cohesion and address and alleviate social and economic disadvantage.
## **ACHIEVEMENT AND PERFORMANCE**
The Community Centre continues to support Community life and development through the services that it provides for the culturally diverse community in the West Bowling - Little Horton areas of Bradford. The services are developed to meet community needs, some of which are the enablement of residents to activity seek employment or access training courses at the centre or through education providers and the College and University.
The community Centre continues to offer volunteering oppotunities in line with our Equality of opportunity policy.
The past 12 months has been challenging as a result of the covid-19 lockdown. This affected the projects as the Nursery and after school and holiday care, and Luncheon club Youth Club and Homework club services had to close. Adjustments had to be made in the running of the services as a preventative measure to reduce any risk of transmitting the coronavirus, and ensure the safety of all service users.
The community centre re-opened in September, and is gradually re-opening the projects as they are risk assessed, and procedures for their new operating are introduced.
We continue to support our staff by providing on the job training as well as in-house training courses to up skill the workforce.
Our current services are:
Nursery and childcare for children aged 0 - 5 After School and Holiday Care for children aged 5 to 13 years Youth Club Homework Club Luncheon Club for the over 50s ESOL, CV writing and Job search project
Short Break project offering one day of free childcare for children aged 5 to 13 whose parents receive (DLA)
Feed the Hungry Project. This project continued to operate during the covid pandemic and experieced a higher demand for meals, because all other services closed during the lockdown.
The charity has received many many positive feedback from staff. Volunteers and users of the services for the quality of support of their health and wellbeing.
2
## **Light of the World Community Centre Limited**
## **Trustees' Report for the Year Ended 31 March 2021**
## **FINANCIAL REVIEW**
The Charity made a surplus on its unrestricted funds of £78,128 (2020: £34,301) for the year.
The unrestricted reserves currently stand at a surplus of £138,927.
In accordance with the Memorandum and Articles of Association the charity has the power to make any investment which the trustees see fit. The trustees currently invest the funds of the charity with Barclays Bank, utilising both current and deposit accounts.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity is a company limited by guarantee and is controlled by its Memorandum and Articles of Association.
The Trustees, who are also the directors for the purpose of company law, and who served during the year were:
E A Smith Rev S C Sangster K A Trought
All trustees are appointed on a voluntary basis and do not receive any remuneration for their time. All expenses reimbursed to trustees are disclosed in the accounts.
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The charity is controlled on a day to day basis by Reverend S C Sangster and is supervised by Anne Nelson as project manager, with all decision making being undertaken by the board of trustees.
The charity operates from the ground floor of a building owned by Light of the World Gospel Hall Community Church, registered charity number 701987.
An agreement is in place for the Community Centre to make an annual payment of £30,000 to the church to cover costs of rent, heat, light and other administrative costs incurred.
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Rev S C Sangster - Trustee
3
## **Independent Examiner's Report to the Trustees of Light of the World Community Centre Limited**
## **Independent examiner's report to the trustees of Light of the World Community Centre Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
## **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 I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting 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
4. 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 to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
KJA Kilner Johnson Ltd ICAEW KJA Kilner Johnson Ltd Network House West 26 Stubs Beck Lane Cleckheaton West Yorkshire BD19 4TT
Date: .............................................
4
## **Light of the World Community Centre Limited**
## **Statement of Financial Activities for the Year Ended 31 March 2021**
|**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
4,835
**Charitable activities**
4
Charitable Activity
298,263
Investment income
3
53
Other income
5
-
**Total**
303,151
**EXPENDITURE ON**
**Charitable activities**
Charitable Activity
219,161
**NET INCOME**
83,990
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
60,799
**TOTAL FUNDS CARRIED FORWARD**
144,789|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
29,759
29,759|**2021**
**Total**
**funds**
**£**
4,835
298,263
53
-
303,151
219,161
83,990
90,558
174,548|**2020**
**Total**
**funds**
**£**
10,500
278,908
194
12,964|
|---|---|---|---|
||||302,566
246,141|
||||56,425
34,133|
||||90,558|
The notes form part of these financial statements
5
## **Light of the World Community Centre Limited**
## **Balance Sheet 31 March 2021**
|**Unrestricted**
**fund**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
9
21,075
**CURRENT ASSETS**
Debtors
10
1,081
Cash at bank and in hand
326,732
327,813
**CREDITORS**
Amounts falling due within one year
11
(5,701)
**NET CURRENT ASSETS**
322,112
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
343,187
**CREDITORS**
Amounts falling due after more than one year
12
(198,398)
**NET ASSETS**
144,789
**FUNDS**
13
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Restricted**
**funds**
**£**
-
-
29,759
29,759
-
29,759
29,759
-
29,759|**2021**
**Total**
**funds**
**£**
21,075
1,081
356,491
357,572
(5,701)
351,871
372,946
(198,398)
174,548
144,789
29,759
174,548|**2020**
**Total**
**funds**
**£**
24,567
1,006
258,135
259,141
(2,863)
256,278
280,845
(190,287)
90,558
60,799
29,759
90,558|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 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
6
continued...
## **Light of the World Community Centre Limited**
**Balance Sheet - continued 31 March 2021**
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 ............................................. and were signed on its behalf by:
............................................. Rev S C Sangster - Trustee
The notes form part of these financial statements
7
**Light of the World Community Centre Limited**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **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.
Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - straight line over 3 years
## **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 explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
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.
continued...
8
## **Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **2. DONATIONS AND LEGACIES**
|**2021**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Donations
4,835
-
4,835
**3.**
**INVESTMENT INCOME**
**2021**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Deposit account interest
53
-
53
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
**2021**
**Charitable**
**Activity**
**£**
Primary purpose trading
136,315
Rental income
-
Grants
104,149
JRS Grant
57,799
298,263
**5.**
**OTHER INCOME**
**2021**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Insurance proceeds
-
-
-
**6.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**2021**
**£**
Depreciation - owned assets
6,198
Loss of sale of fixed assets
-|**2020**
**Total**
**funds**
**£**
10,500
**2020**
**Total**
**funds**
**£**
194
**2020**
**Total**
**activities**
**£**
223,586
2,976
52,346
-
278,908
**2020**
**Total**
**funds**
**£**
12,964
**2020**
**£**
8,032
2,783|
|---|---|
|||
continued...
9
**Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **8. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**2021**
**£**
143,767
1,440
1,573
146,780|**2020**
**£**
161,034
3,902
1,757|
|---|---|---|
|||166,693|
|The average monthly number of employees during the year was as follows:
Administration
Nursery
Care Club
Other|**2021**
2
6
3
1
12|**2020**
2
6
3
1|
|---|---|---|
|||12|
No employees received emoluments in excess of £60,000.
## **9. TANGIBLE FIXED ASSETS**
|**TANGIBLE FIXED ASSETS**|||
|---|---|---|
|**Fixtures**
**and**
**fittings**
**£**
**COST**
At 1 April 2020
45,320
Additions
2,706
At 31 March 2021
48,026
**DEPRECIATION**
At 1 April 2020
20,943
Charge for year
6,150
At 31 March 2021
27,093
**NET BOOK VALUE**
At 31 March 2021
20,933
At 31 March 2020
24,377|**Motor**
**Computer**
**vehicles**
**equipment**
**Totals**
**£**
**£**
**£**
33,777
19,649
98,746
-
-
2,706
33,777
19,649
101,452
33,587
19,649
74,179
48
-
6,198
33,635
19,649
80,377
142
-
21,075
190
-
24,567|**Totals**
**£**
98,746
2,706|
|||74,179
6,198|
|||80,377|
|||21,075|
|||24,567|
continued...
10
## **Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
|**10.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|---|
||||**2021**|**2020**|
||||**£**|**£**|
||Trade debtors||733|659|
||Prepayments||348|347|
||||1,081|1,006|
|**11.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**2021**|**2020**|
||||**£**|**£**|
||Social security and other taxes||2,255|391|
||Other creditors||875|-|
||Accruals and deferred income||2,571|2,472|
||||5,701|2,863|
|**12.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**||||
||||**2021**|**2020**|
||||**£**|**£**|
||Amounts owed to group undertakings||198,398|190,287|
|**13.**|**MOVEMENT IN FUNDS**||||
||||**Net**||
||||**movement**|**At**|
|||**At 1.4.20**|**in funds**|**31.3.21**|
|||**£**|**£**|**£**|
||**Unrestricted funds**||||
||General fund|60,799|83,990|144,789|
||**Restricted funds**||||
||Bradford Council - Wellbeing|10,453|-|10,453|
||Bramall Foundation - Short break|3,000|-|3,000|
||National Lottery - ESOL|9,170|-|9,170|
||Skipton Building Society - Short break|2,136|-|2,136|
||Persimmon Homes - Care club|5,000|-|5,000|
|||29,759|-|29,759|
||**TOTAL FUNDS**|90,558|83,990|174,548|
||Net movement in funds, included in the above are as follows:||||
|||**Incoming**|**Resources**|**Movement**|
|||**resources**|**expended**|**in funds**|
|||**£**|**£**|**£**|
||**Unrestricted funds**||||
||General fund|303,151|(219,161)|83,990|
||**TOTAL FUNDS**|303,151|(219,161)|83,990|
continued...
11
## **Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **13. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|||**Net**||
|---|---|---|---|
|||**movement**|**At**|
||**At 1.4.19**|**in funds**|**31.3.20**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General fund|26,499|34,300|60,799|
|**Restricted funds**||||
|Bradford Council - Wellbeing|4,634|5,819|10,453|
|Hedley Foundation - Toys and staff||||
|training|2,000|(2,000)|-|
|ABCD Small Grants|1,000|(1,000)|-|
|Bramall Foundation - Short break|-|3,000|3,000|
|National Lottery - ESOL|-|9,170|9,170|
|Skipton Building Society - Short break|-|2,136|2,136|
|Persimmon Homes - Care club|-|5,000|5,000|
||7,634|22,125|29,759|
|**TOTAL FUNDS**|34,133|56,425|90,558|
|Comparative net movement in funds, included in the above are as follows:||||
|**Unrestricted funds**
General fund
**Restricted funds**
Bradford Council - Wellbeing
Hedley Foundation - Toys and staff
training
ABCD Small Grants
City Challenge - Care Club
Bramall Foundation - Short break
Greenhills Christian Trust - Feed the
hungry
National Lottery - ESOL
Skipton Building Society - Short break
Persimmon Homes - Care club
Bradford Council - Feed the hungry
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
270,445
9,435
-
-
1,500
3,000
1,000
9,750
2,136
5,000
300
32,121
302,566|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(236,145)
34,300
(3,616)
5,819
(2,000)
(2,000)
(1,000)
(1,000)
(1,500)
-
-
3,000
(1,000)
-
(580)
9,170
-
2,136
-
5,000
(300)
-
(9,996)
22,125
(246,141)
56,425|
|---|---|---|
continued...
12
**Light of the World Community Centre Limited**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **14. RELATED PARTY DISCLOSURES**
The company was charged £30,000 (2020: £30,000) from Light Of The World Gospel Hall Community Church for use of it's premises.
The company received a grant of £20,000 (2020: £20,000) from Light Of The World Gospel Hall Community Church.
At the balance sheet date the amount due to Light Of The World Gospel Hall Community Church was £198,398 (2020: £190,287).
13
## **Light of the World Community Centre Limited**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Investment income**
Deposit account interest
**Charitable activities**
Primary purpose trading
Rental income
Grants
JRS Grant
**Other income**
Insurance proceeds
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Motor expenses
Nursery and other expenses
Rent
Computer expenses
Subscriptions
Cleaning
Recruitment expenses
Accountancy
Legal and professional
Bad debts
Staff training
Loss on sale of fixed assets
Depreciation|**2021**
**£**
4,835
53
136,315
-
104,149
57,799
298,263
-
303,151
143,767
1,440
1,573
577
1,390
5,084
1,975
494
950
1,060
14,031
30,000
331
220
486
-
1,236
-
-
-
-
6,198
210,812|**2020**
**£**
10,500
194
223,586
2,976
52,346
-
278,908
12,964
302,566
161,034
3,902
1,757
1,037
1,392
6,616
1,910
538
281
1,773
9,133
30,000
389
300
435
1,210
1,255
2,799
(296)
486
2,783
8,032
236,766|
|---|---|---|
This page does not form part of the statutory financial statements
14
## **Light of the World Community Centre Limited**
## **Detailed Statement of Financial Activities for the Year Ended 31 March 2021**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2021**|||
|---|---|---|
|**Support costs**
**Management**
Repairs and maintenance
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|**2021**
**£**
4,912
866
2,571
219,161
83,990|**2020**
**£**
5,564
1,435
2,376|
|||246,141|
|||56,425|
This page does not form part of the statutory financial statements
15