## Baildon Community Link
Charity number 1134980
A company limited by guarantee number 03387537
## Annual Report and Financial Statements
for the year ended 31 March 2025
Baildon Community Link
Annual Report and Financial Statements for the year ended 31 March 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 13|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Baildon Community Link
## Trustees' report for the year ended 31 March 2025
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Stewart Turner Dorothy Armour Deborah Blue Torge Steffen Claire Coles Jeffrey Thompson Roger Armstrong Carolyn Hargreaves John Briggs Paul Vaughan
Appointed 7 May 2025 Appointed 7 May 2025 Appointed 7 May 2025 Appointed 11 March 2026 Appointed 11 March 2026 Resigned 12 June 2025 Resigned 12 June 2025 Resigned 12 June 2025 Resigned 10 April 2025 Appointed 19 August 2024 Resigned 18 November 2024
**Charity number** 1134980 **Company number** 03387537 **Registered and principal address Bankers** 35 Cliffe Avenue Santander UK plc Baildon Bootle Shipley Merseyside BD17 6NX L30 4GB
Registered in England and Wales Registered in England and Wales
## **Independent examiner**
Alan Dodd FCCA
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 17 June 1997. It is governed by a memorandum and articles of association amended by special resolution dated 25 November 2009. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Baildon Community Link
## Trustees' report (continued) for the year ended 31 March 2025
## **Objectives and activities**
## **The charity's objects**
To promote for the benefit of the inhabitants of Baildon in West Yorkshire and the surrounding area, the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving the conditions of the said inhabitants.
## **The charity's main activities**
The main activity is running a community centre.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the provision of facilities for recreation and leisure time.
## **Achievements and performance**
Activities provided include a community café, youth club for both juniors and seniors alongside detached youth work, a film club, prize bingo afternoon, social activities and craft activities. We also hire the facilities for other groups to use who offer a wide array of activities also and we have been a warm and welcoming space for local residents this year.
## **Financial review**
The net income for the year was £5,728, including net income of £1,977 on unrestricted funds and net income of £3,751 on restricted funds after transfers.
## **Reserves policy**
Baildon Community Link has adopted a formal reserves policy which is to have a running costs reserve to enable us to continue to provide core services for between 6 and 9 months, if funding for key activities should cease.
Baildon Community Link has a running costs reserve, which enables us to continue to provide core services for approximately 6 months, if funding for key activities should cease. This meets the requirements of our reserves policy. The trustees have earmarked sufficient funds (£22,000) to cover legal redundancy requirements and other financial liabilities as agreed by the trustees and the 6 month target is sufficient to cover this.
The charity's free reserves, excluding fixed assets, at the year end were £83,104.
This figure includes designated funds as follows - In May 2022, the trustees designated £10,000 towards staff training and support costs, and the unspent balance of £400 was transferred back into general unrestricted funds at the year end. A further £10,000 was designated in the previous year as an emergency fund to cover unexpected repairs and technology costs, and it is planned to utilise this during the next two years on essential building works.
3
## Baildon Community Link
## Trustees' report (continued) for the year ended 31 March 2025
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 11/3/2026
Torge Steffen (Trustee)
4
## Baildon Community Link
## Independent examiner's report to the trustees of Baildon Community Link
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 6 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable 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 charitable 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 ('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**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 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.
Alan Dodd FCCA
14/3/2026
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Baildon Community Link
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
18,654
Room hire and sessional fees
29,250
Fundraising
858
Clients' contributions
5,173
Kitchen income
-
Feed in tariff
4,566
Sundry income
157
Bank interest
2,545
Insurance receipt
400
**Total income**
61,603
**Expenditure on:**
Salaries, NIC and pensions
(3)
59,791
Payroll costs
712
Travel and transport
-
Training and volunteers expenses
125
Rates
362
Utilities
8,333
Insurance
3,044
Repairs and maintenance
3,297
Office costs
2,794
Equipment and materials
182
Subscriptions and membership
-
Activities and Day Centre costs
487
Youth activities
-
Sessional costs
500
Kitchen costs
75
Independent examination
990
Professional fees
534
Sundries
10
Depreciation
1,402
**Total expenditure**
82,638
**Net income / (expenditure)**
(21,035)
**Transfers between funds**
23,012
**Net movement in funds**
1,977
**Fund balances brought forward**
83,597
**Fund balances carried forward**
(4)
85,574|2025
Restricted
funds
£
46,660
-
-
-
5,708
-
-
-
-
52,368
17,106
454
3
325
-
-
-
715
67
932
-
442
1,574
-
3,926
-
-
61
-
25,605
26,763
(23,012)
3,751
2,174
5,925|2025
Total
funds
£
65,314
29,250
858
5,173
5,708
4,566
157
2,545
400
113,971
76,897
1,166
3
450
362
8,333
3,044
4,012
2,861
1,114
-
929
1,574
500
4,001
990
534
71
1,402
108,243
5,728
-
5,728
85,771
91,499|2024
Total
funds
£
67,825
26,468
872
5,409
4,551
4,039
358
639
-
110,161
79,397
1,254
75
3,519
371
9,151
2,784
4,414
2,035
4,345
-
1,845
943
2,560
3,721
990
1,466
1,432
1,046
121,348
(11,187)
-
(11,187)
96,958
85,771|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Baildon Community Link
## Balance sheet
|as at 31 March 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
2,470
**Total fixed assets**
2,470
**Current assets**
Debtors and prepayments
(6)
6,589
Cash at bank and in hand
(7)
78,244
**Total current assets**
84,833
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
1,729
**Total current liabilities**
1,729
**Net current assets / (liabilities)**
83,104
**Net assets**
85,574
**Funds**
Unrestricted funds
General unrestricted funds
75,574
Designated funds
(9)
10,000
Unrestricted funds
85,574
Restricted funds
-
**Total funds**
85,574|2025
Restricted
£
-
-
-
5,925
5,925
-
-
5,925
5,925
-
-
-
5,925
5,925|2025
Total
£
2,470
2,470
6,589
84,169
90,758
1,729
1,729
89,029
91,499
75,574
10,000
85,574
5,925
91,499|2024
Total
£
2,094
2,094
3,590
81,986
85,576
1,899
1,899
83,677
85,771
72,697
10,900
83,597
2,174
85,771|
|---|---|---|---|
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 11/3/2026
Torge Steffen (Trustee)
7
## Baildon Community Link
## Notes to the accounts
## for the year ended 31 March 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) 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) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Equipment: over 3 years
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
8
## Baildon Community Link
## Notes to the accounts
for the year ended 31 March 2025
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
9
## Baildon Community Link
## Notes to the accounts continued
## for the year ended 31 March 2025
|**2 Grants and donations**
2025
Unrestricted
funds
£
Bradford Metropolitan District Council (BDMC)
6,240
Baildon Town Council (BTC)
10,000
Co-operative
-
Other donations
2,414
18,654
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2025
Restricted
funds
£
22,187
20,000
4,473
46,660|2025
Total
funds
£
28,427
30,000
4,473
2,414
65,314
2025
£
72,168
4,456
(4,456)
4,729
76,897|2024
Total
funds
£
31,583
30,700
2,911
2,631
67,825
2024
£
74,903
4,215
(4,215)
4,494
79,397|
|---|---|---|---|
The average number of employees during the year was 7.4, being an average of 2.4 full time equivalent (2024: 8.4, 2.6 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
Community café
-
Elderly Day Care
-
Co-operative
2,174
Youth Commissioning
-
2,174|Incoming
£
15,977
11,918
4,473
20,000
52,368|Outgoing
£
8,570
6,584
1,341
9,110
25,605|2025
£
4,729
Transfers
£
(7,407)
(5,334)
(1,778)
(8,493)
(23,012)|2024
£
4,494
Balance c/f
£
-
-
3,528
2,397
5,925|
|---|---|---|---|---|
## **Purpose of restriction**
**Fund name Purpose of restriction** Community café For health and wellbeing activities and the café Elderly Day Care For provision of elderly day care Co-operative For youth equipment and resources. The transfer relates to the cost of equipment capitalised, for the general use of the charity. Youth Commissioning To run junior and senior youth clubs
## **Transfers**
Other transfers relate to overhead costs, incurred by the centre, as agreed with the funder.
10
## Baildon Community Link
## Notes to the accounts continued
## for the year ended 31 March 2025
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024
**Debtors and prepayments**
Debtors
Prepayments
Other debtors
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Accruals
Other creditors|£
5,232
1,778
7,010
3,138
1,402
4,540
2,470
2,094
2025
£
5,522
163
904
6,589
2025
£
83,330
839
84,169
2025
£
990
739
1,729
Equipment|Total
£
5,232
1,778
7,010
3,138
1,402
4,540
2,470
2,094
2024
£
3,183
147
260
3,590
2024
£
80,817
1,169
81,986
2024
£
990
909
1,899|
|---|---|---|---|
11
## Baildon Community Link
## Notes to the accounts continued
## for the year ended 31 March 2025
|**9 Designated funds**
Repairs and IT reserve
Training and support
**Fund name**
Repairs and IT reserve
Training and support|Balance b/f
Incoming
Outgoing
£
£
£
10,000
-
-
900
-
500
10,900
-
500
**Reason for designation**
Emergency fund to cover unexpected repairs
Towards staff training and support costs, the
transferred to general unrestricted funds.|Transfers
Balance c/f
£
£
-
10,000
(400)
-
(400)
10,000
and technology costs.
unspent balance being|
|---|---|---|
## **10 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £43,820 (previous year: £42,256).
## **11 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2025
£
302
201
503|2024
£
302
504
806|
|---|---|---|
Land and buildings at Cliffe Avenue, Baildon, West Yorkshire are leased to Baildon Community Link for use as a community centre; the lease is for a period of twenty years starting 31 January 2011. The landlord, City of Bradford Metropolitan District Council, charges a peppercorn rent and no monies have been charged to the Statement of Financial Activities in this financial year. The Big Lottery Fund holds a charge, value £475,910, on the land and buildings, and the trustees transferred the charge to the Council in October 2024.
|**12 Funds held as agent**
Baildon Parkinson's Support Group|Balance b/f
£
1,747
1,747|Incoming
£
60
60|Outgoing
£
1,216
1,216|Balance c/f
£
591
591|
|---|---|---|---|---|
12
## Baildon Community Link
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
18,654
19,483
Room hire and sessional fees
29,250
26,468
Fundraising
858
872
Clients' contributions
5,173
5,409
Kitchen income
-
-
Feed in tariff
4,566
4,039
Sundry income
157
358
Bank interest
2,545
639
Insurance receipt
400
-
**Total income**
61,603
57,268
**Expenditure**
Salaries, NIC and pensions
59,791
59,523
Payroll costs
712
696
Travel and transport
-
67
Training and volunteers expenses
125
3,169
Rates
362
371
Utilities
8,333
9,151
Insurance
3,044
2,784
Repairs and maintenance
3,297
4,414
Office costs
2,794
2,035
Equipment and materials
182
1,201
Subscriptions and membership
-
-
Activities and Day Centre costs
487
424
Youth activities
-
-
Sessional costs
500
2,560
Kitchen costs
75
-
Independent examination
990
990
Professional fees
534
976
Sundries
10
597
Depreciation
1,402
1,046
**Total expenditure**
82,638
90,004
**Net income / (expenditure)**
(21,035)
(32,736)
**Transfers between funds**
23,012
19,905
**Net movement in funds**
1,977
(12,831)
**Fund balances brought forward**
83,597
96,428
**Fund balances carried forward**
85,574
83,597|2025
Restricted
funds
£
46,660
-
-
-
5,708
-
-
-
-
52,368
17,106
454
3
325
-
-
-
715
67
932
-
442
1,574
-
3,926
-
-
61
-
25,605
26,763
(23,012)
3,751
2,174
5,925|2024
Restricted
funds
£
48,342
-
-
-
4,551
-
-
-
52,893
19,874
558
8
350
-
-
-
-
-
3,144
-
1,421
943
-
3,721
-
490
835
-
31,344
21,549
(19,905)
1,644
530
2,174|2025
Total
funds
£
65,314
29,250
858
5,173
5,708
4,566
157
2,545
400
113,971
76,897
1,166
3
450
362
8,333
3,044
4,012
2,861
1,114
-
929
1,574
500
4,001
990
534
71
1,402
108,243
5,728
-
5,728
85,771
91,499|2024
Total
funds
£
67,825
26,468
872
5,409
4,551
4,039
358
639
-
110,161
79,397
1,254
75
3,519
371
9,151
2,784
4,414
2,035
4,345
-
1,845
943
2,560
3,721
990
1,466
1,432
1,046
121,348
(11,187)
-
(11,187)
96,958
85,771|
|---|---|---|---|---|
13