REGISTERED COMPANY NUMBER: 6812303 {England and Wales) REGISTERED CHARITY NUMBER: 1130464 Report of the Trustees Financial Statements for the Year Ended 28 February 2025 for Wrenthorpe Community Association Limited Sharp Accountants 8 Allison Terrace Kirkhamgate Wakefield West Yorksl)ire WF2 OSL
Wrenthorpe Community Association Limited Contents of the Financial Statements for the Year Ended 28 February 2025 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10 to 17 Detailed Statement of Financial Activities 18 to 19
Wrenthorpe Community Association Limited Report of the Trustees for the Year Ended 28 February 2025 The trustees who are also directors of ihe chariiy for the purposes of the Coinpanies Act 2006. present iheir report with the financial statements of ihe charity for the year ended 28 February 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Staternent of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Wrenthorpe Community Association Limited provides the Village Hall and Valley Crescent Community Cenlre for the use of the residents of Wrenthorpe and surrounding areas. The objeclive of tlie charitable company is lo provide and maintain these premises, and improve the condilions of lite tor the beneficiaries aiid otY¢i' equal opportunities to all. Page I
Wrenthorpe Community Association Limited Report of the Trustees for the Year Ended 28 February 2025 ACHIEVEMENTS AND PERFORMANCE On 20ilI November 2024 we held an opeii evening here in the Villagye Hall, this byave us the opportunity to thank all Ihe wonderful volunteers for their invaluable help tliroughoul the year, il also gave us the chance to demonstrate al I the great things the Community Association giets up to. Changes have taken place over tlie last 12 Inonths. The most sigiiificant 15 tlie installation of solar panels along wilh two 5Kw storage batteries. We managed to secure a l 00 % grant for this work. aiid it lias already shown large savings in our electriciiy bil Is, aloiig5ide income for the exLess electricity bJeneraled and exported back to the grid. The second biggest chanbye is the replaceinenl of the Village Hall Chairs. the old chairs were sliow'inLY signs of wear. and quite a numbei. had had io be scrapped as tliey were potential ly unsafe. Ihis lett us short of chairs, SO we decided to rLplaLe Ilieiii all. Wlien slacked, IhL IICW Lliairs don't lake LIP as much room tlie old ones, enablingy us to ii)ake better use of the slore rooms. and we are now in the process of re-org?anisiiig7 these. Other things ihat have happened in the last l ? monilis include inslal lation of WiFi in the village Hall and CCTV coverinbF ihe hall entrance. We now liave our own gril bin. located at the side of tlie hall. along with a team of volunteers who endeavour to kLep the car park t.ree from ice, More Mosaics have been added to the Inosaic trail, Power lias been installed iiiio the Memorial Garden. so we can now fully illuminate the Villag¢ Christmas tree. this gives us a focal point for any Christmas Celebrations including Santa's visit. Following Su) )eslion5 from the Wren Café volunteers. we have made some tweaks to the kiichen layout to see if this works better for ihem. The Valley Crescent Centre has been re-decorated intemally. Regyarding7 our income. both preini.ses continue lo bc busy. we have shortened the handover time between bookings from hall. an hour to filleen Iniiiules, Hopefully over liine this Inay give us extra hours to let Ihi liall oui. Rental rates had noi been increased since befor¢ Covid. so we introduced new rates for 2025, no one has objecied to the increase as we still represent excellent value for money. The Wren Cate goes from strength to strength and has become a Community Hub. with regular visils from the Police. Fire Service, NHS App people and many otlier organisations who answer any questions and offer help and advice on a number of topics including securily, home safety. energy efficiency etc. The indoor bowl ing sessions are also extremely well altended with a waiting lisl of players. Our magazine Wrenthorpe Matters h&s undergone a massive facelift, it's doubled in size from 4 pages to 8. gone full colour wilh much more info inside. Wrenthorpe Community Events were very successful, making a surplus of over £4.400. At Easter we held a Mad Hattels Tea Party, with entertainment from Maglic Matt. We held a D Day Comnieinoration at the Wren Café, it was an absolutely brilliant morning, with appropriate eiitertaiiimeni from the Ukulele gFroup. and a good number of us gcltinb di-essed for tlie occasion. Page 2
Wrenthorpe Community Association Limited Report of the Trustees for the Year Ended 28 February 2025 In June we held the third Wrenihorpe Gala and thanks to good weather it was more popular than ever. Halloween saw Pumpkin Carving and Parade. And finally, in December we had the Senior's Christmas Luncli with entertainment from Anna - The Golden Age Songbird. FINANCIAL REVIEW These accounts reflecl transaclions from I st March 2024 to 28th February 2025. Tlie total incoining resources for tlie period elided 28th February 2025 amounted 10 £52.433. Total cxpenditure duriiigT tlie Pii'iod &iniounted to £48,364. Even though we did not increase our Iiire cliarges during the year. we made a surplus of £4,069. Nel Assets at the end of the financial period amounted in £244,195 held in unre5tricled reserves, of which £41,026 is represented by current assets. The WCA continues to be in a slrong posilion and a going concern. This year we have been successful in maintainin¥ the regular USL of the Village Hall at around 160 hours per Inonth. As a resLIII Ihe availability for casual b()okings is now limited to Saturday dft¢rnoons and Sundays. Valley Crescenl rigyular use is around 70 hours per month. STRUCTURE, GOVFRNANCE AND MANAGEMENT Governing document I'he charity IS controlled by its memorandum and articles ot. association and conslituies a limiied companyg liiniled by bFuaranleL, as detined by tlie Coinpaiiics Act 2006. Wrenihorpe Coinmunity Association Liniiied was crealed in 2009 as a company limited by guarantee and as the successor to Wrenthorpe Community Association. It is a regisiered charity, Members SllPPOrt the aims ot the organization and are invited to the Annual General Meeting. Members elect the trustee5 or meiiibers of the maiiagyement cominiltee and these individuals are also company direclors. In the event of the charitable coinpany being wound up, members are required to contribule an amount not exceeding £1. As at 28th February 2025 there were 69 members of whom 7 were trustees and 2 user group members. Recruitment And appointment of new truslees Tlie directors of tlie cliarilable coinpany are also cliarity truslees for the purposes of charity law and, under the company's Articles, are known as truslees. As set out in the Articles of Association the Board of truslees should consist of a minimum of six and a maximum of twelve trustees. A third of truslees shall sland down for re-election al each Annual General Meeting, Page 3
Wrenthorpe Community Association Limited Report of the Trustees for the Year Ended 28 February 2025 REFERENCE AND ADMINISTRATJVE DETAILS Registered C(Jmpany number 6812303 (Enb)land and Wales) Registered Charity number 1130464 Registered olCe Wrenihorpe Villag7e Hal I Wrenihorpe Lane Wakefield West Yorkshire wr2 ONE Trustees M Milchell (resibined 2613124) R Mitchell (resigned 2613124) N J Rig7by J M Robinson S Mill ingion (resigned 2613125) J Trickett J Baker J Scholey (resigyned 1017125) M Smiili P Tricketl (appointed 1915125) Company Seeretary J M Robinson Independent Examiner Sharp Accountants 8 Allison Terrace Kirkhamgvale Wakelield West Yorkshire WF2 OSL Bankers Barclays Bank ple RESERVES POLICY The trustees aim lowards a position whereby the unreslriLled funds not cominitted or inve51ed in tangible tixed assets held by ihe charity should be sufficient to cover exlraordinary mainienance demand. Approved by order of the board of trustees on 29 October 2025 and signed on its behalf by: Page 4
Wrenthorpe Community Association Limited Report of the Trustees for the Year Ended 28 February 2025 d bul J M Robinson - Secretary Page 5
Independeni Examiner's Report to the Trustees of Wrenthorpe Community Association Limited Independent examiner's report to the trustees of Wrenthorpe Community Association Limited ('the Company,) I report io the charity trustees on my examination of ihe accounts of the Company for the year ended 28 February 2025. Responsibilities and basis of report As the charity'5 trustees of the Company (and also its directors for Ihe purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirernents of the Co]nplieS Act 2006 ('the •006 Act,). Having salistied myself tlial the accounts of the Company are not required to be aLidited 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 Aci ?01 l {'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 ?01 l Act. Independent examiner's statement I hav¢ completed my exaininalion. I confim) that no matters have come to my attention in connection with ihe examination giving me cause lo believe: accounlingv records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or Ihe accounts do not accord with those records- or the accounts do nol comply with the accounting requirements of Section 396 of the 2006 Act other than any requireinent 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 accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charitie5 (appl icable 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 Inatters in connection with the examination lo wliicli atlention should be drawn in this report in order to enable a proper undersianding of the accounts to be reached. Darren Sharp Sharp Accountants 29 October 2025 Page 6
Wrenthorpe Community Association Limited Statement of Financial Activities for the Year Ended 28 February 2025 281212 Total funds 2912124 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 15,964 15,964 2.854 Other trading activities Inveslmenl income 35,781 688 35,781 688 30.433 363 Total 52.433 52,433 33.650 EXPENDITURE ON Raisingy funds 6,258 6,258 5.301 Charitable activities Cl)arilable Activties 42.106 42,106 36.591 Tolal 48,364 48,364 41,892 NET INCOME/(EXPENDITURE) 4,069 4,069 (8,242) RECONCILIATION OF FUNDS Total funds broughi forward 240,126 240,126 248.368 TOTAL FUNDS CARRIED FORWARD 244,195 244,195 240.126 The notes form part of these financial statemenls Page 7
Wrenthorpe Community Association Limited (Registered Dumber: 6812303) Balance Sheet 28 February 2025 2812125 Total funds 2912124 Total funds Unrestricted t-und Restricted fund Notes FIXED ASSETS Tangible assets 203,169 203,169 190.473 CURRENT ASSETS Debtors Cash at bank and in hand 10 2,533 38,856 2,533 38,856 2.862 46,997 41,389 41,389 49.859 CREDITORS Amounts falling due within one year (363) (363) (206) NET CURRENT ASSETS 41,026 41,026 49.653 TOTAL ASSETS LESS CURRENT LIABILITIES 244,195 244,195 240.126 NET ASSETS 244,195 244,195 240.126 FUNDS Unreslricted funds 12 244,195 240,126 TOTAL FUNDS 244.195 240,126 The charitable company is entiiled to exetnption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025. The members have not required the company to obtain an audit of ils financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Coinpanies Aci 2006, The trusiees acknowledge their respoiisibilities for (a) ensuring thal the charilable compaiiy keeps accounting records that comply with Sections 386 and 387 of the Coinpanies Act 2006 and preparing financial stalements 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 it5 surplus or dLficit for eacli financial year in accordance witli the requirements of Seclions 394 and 395 and which otherwise comply with the requirements of the Coinpanies Act 2006 relating to financial statements, so far as applicable to Ihe charitable compaiiy. (b) The notes form part of these financial statements Page 8 continued...
Wrenthorpe Community Association Limited (Registered number: 6812303) Balance Sheet- continued 28 February 2025 Tliese financial statements have been prepared in accordance with the provisions applicable to charitable companies subjeci to the small companies regyjine. The financial staiements were approved by ihe Board of Trustees and authorised for issue on 29 October 2025 and were signed on its behalf by: M Smith - Trustee N J RigFby - Trustee The noles form part of these financial statements Page 9
Wrenthorpe Community Association Limited Iyotes to the Financial Statements for the Year Ended 28 February 2025 ACCOUNTING POLJCIES Basis of preparing the financial statements The finaiicial stateinents of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance w'ith the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Slatement of Recommended Practice applicable to cliarities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2019),. Financial Reporting Standard 102 'Tlie Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Acl ?006. The financial 5tatement5 have been prepared under ihe historical cosl convention. Income All iiiLome is recognised in the Statement of Financial Activities once Ihe cliariiy has eiititlement to the funds, it is probable ihal the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as th¢re is a legal or constructive obl igation committing the charity to tlial expenditure. it is probable that a transfer of economic benefits will be required in settlement and the aniount of ihe obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under lieadings 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 ihe use of resources. Tangible fixed asset5 Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property Fixtures and fittings Memorial garden 2% oncost 200/0 on reducing balance 5 % on reducing balance Taxation The chariiy is exempi 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 Irustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by ihe donor or when funds ar¢ raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in Ihe notes to the financial statements. Page 10 continued...
Wrenthorpe Community Association Limited Iyotes to the Financial Statements- continued for the Year Ended 28 February 2025 DONATIONS AND LEGACIES 2812125 2912124 Donations Grants 1,003 14,961 467 2,387 2,854 Grants received, included in the above, are as follows,. 2812125 2912124 WMDC WYCA Community grant for climate activity 2,500 12,461 2,387 14,961 2.387 OTHER TRADING ACTIVITIES 2812125 2912124 Rooin liire Wren cafe 25,998 5,732 1,569 2,482 21,774 4,742 1.682 2,235 Miscellaneous 35.781 30.433 INVESTMENT INCOME 281212$ 2912124 Deposit accouiit interest 688 363 Pagell continued.-
Wrenthorpe Community Association Limited Notes to the Financial Statements - continued for the Year Ended 28 February 2025 RAISING FUNDS Commercial hire expenses 2812125 2912124 Ground rent Water rates Light and heat InsLirance Cleaning expenses Repairs aT]d maintenance Depreciation 170 102 958 322 1,497 1,209 2,000 170 53 842 294 1,379 723 1,840 6,258 5.301 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated afier chargingl(crediting)= 2812125 2912124 Deprectation- owned &ssets 11,766 10,822 TRUSTEES, REMUNERATION AND BENEFITS Ther¢ were no Irustee5' remuneration or other benefits for the year end¢d 28 February 2025 nor for the year ended 29 February 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024. Page 12 continued..
Wrenthorpe Community Association Limited Notes to the Financial Statements - continued for the Year Ended 28 February 2025 COMPARATIVES FOR THE STATEMENT OF FIIYAIYCIAL ACTJVITIES Unrestricted Reslricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 2,854 2.854 Other trading activities Investment incoine 30,433 363 30.433 363 Total 33.650 33.650 EXPENDITURE ON Raising funds 5,301 5,301 Charitable activities Cliaritable Activties 36,591 36,591 Total 41,892 41.892 NET INCOMEI(EXPENDITURE) (8,242) (8.242) RECONCILIATION OF FUNDS Total funds brougjht lorward 248.368 248,368 TOTAL FUNDS CARRIED FORWARD 240.126 240.126 Page 13 continued...
Wrenthorpe Community Association Limited Notes lo the Financial Statements - continued for the Year Ended 28 February 2025 TANGJBLE FIXED ASSETS Fixtures and fittings Freehold property Memorial garden Totals COST At l March 2024 Additions 215,000 82,523 23,952 16,294 510 313,817 24,462 At 28 February ?025 215,000 106,475 16,804 338,279 DEPRECIATION At l March ?024 Charge for year 62,708 4JOO 59.343 6,710 1,293 756 123,344 11,766 At 28 February 2025 67,008 66.053 2,049 135,110 NET BOOK VALUE At 28 February 2025 147,992 40,422 14,755 203,169 At 29 February 2024 152.292 23.180 15.001 190.473 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2812125 2912124 Trade debtors Prepayments and accrued income 1,640 893 2,779 83 2,533 2.862 Page 14 continued...
Wrenthorpe Community Association Limited Notes to the Financial Statements- continued for the Year Ended 28 February 2025 ii. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2812125 2912124 Trade creditor5 Accruals and deferred income (154) 360 360 363 206 12. MOVEMENT IN FUIYDS Net movement in funds At 2812125 At 113/24 Unrestricted funds General tund 240,126 4,069 244,195 TOTAL FUNDS 240,126 4,069 244,195 Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 4,069 52,433 (48J64) TOTAL FUNDS 52,433 {48,364) 4,069 Comparatives for movement in funds Net movement in tunds At 2912124 At 113123 UDrestrieted funds Gen¢ral fund 240.126 248,368 (8.242) TOTAL FUNDS 248,368 (8,242) 240,126 Page 15 continued..
Wrenthorpe Community Association Limited Notes to tbe Financial Statements - continued for the Year Ended 28 February 2025 12. MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in t.unds Unrestricted funds General fund 33,650 (41,892) (8.242) TOTAL FUNDS 33.650 {41.892) (8.242) A current year 12 months and prior year 12 months combin¢d position is as follows.. Net movement in funds At 2812125 At 113123 Unrestricted funds General fund 248,368 (4,173) 244,195 TOTAL FUIYDS 248,368 (4.173) 244,195 A current year 12 months and prior year 12 months combined net movement in funds: included in the above are &8 follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fund 86.083 (90.256) (4.173) TOTAL FUNDS 86,083 (90,256) (4,173) Page 16 continued...
Wrenthorpe Community Association Limited Note5 to the Financial Statements- continued for the Y¢ar Ended 28 February 2025 13. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 28 February 2025. Page 17
Wrenthorpe Community Association Limited Detailed Statement of Finaneial Activities for the Year Ended 28 February 2025 2812125 2912124 INCOME AND ENDOWMENTS Donations and legacies Donations Grants 1,003 14,961 467 2,387 15,964 2,854 Other trading activities Room hire Wren cafe Bowls Miscellaneous 25,998 5,732 1,569 2,482 21.774 4,742 1.682 2.235 35,781 30,433 Investment income Deposii account interest 363 688 Total incoming resources 52,433 33,650 EXPENDITURE Commercial hire expenses Ground rent Water rates Light and heat Insurance Cleaning expenses Repairs and maintenance Depreciation of tangible fixed assets 170 102 958 322 1,497 1,209 2,000 170 53 842 294 1,379 723 1,840 6,258 5.301 Charitable activities Ground rent Water Rales Carried forward 830 496 1,326 830 260 1.090 This page does noi form part of the statutory financial stateinents Page 18
Wrenthorpe Community Association Limited Detailed Statement of Financial Activities for the Year Ended 28 February 2025 2812125 2912124 Charitable activities Brought forward Light and heat Insurance Postage and stationery Repairs and Inaintenance Cleaning expenses Miscellaneous expenses Accountancy Mosaic Trail Events expenses Wren cafe purchases Depreciation of tangible fixed assets 1,326 4.674 1,574 J,707 5,901 7J07 5,097 360 74 3,266 1,054 9,766 1.090 4,109 ,435 1.310 3,)28 6,734 3,287 360 4.336 1,221 199 8,982 42,106 36.591 Total resources expended 48J64 41.892 Net incomel(expenditure) 4,069 (8,242) This page does not form part of the statutory financial statement5 Page 19