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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 07557971 (England and Wales) REGISTERED CHARITY NUMBER: 1143537

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

MYTHOLMROYD COMMUNITY ASSOCIATION

Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD

MYTHOLMROYD COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

Page Page Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12 to 13

MYTHOLMROYD COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

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 31st March 2025. 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).

It is now 50 years since the people of Mytholmroyd decided to acquire a derelict chicken hut and convert it into a community centre providing accommodation for the Scouts, playgroup, youth club and a community hall.

The trustees are pleased to see that despite the continuing difficulties with the economy, high utility costs and the cost-of-living crises the charity has maintained a steady growth during the year. Gym membership has remained steady, classes continue to grow and we have had to add classes. Sports facility usage has grown along with room hire and party bookings. Despite the poor economic outlook, the trustees have been able to continue the investment in the centre. Work has continued with the car park, the roof above the squash court has been replaced and the squash court converted to a spin studio and additional multi use room.

The asbestos roof above the changing room has been replaced and lifted creating a new permanent yoga room and the sports hall floor which was worn has been refurbished with a new pulastic floor.

OBJECTIVES AND ACTIVITIES Significant activities Groups and Organisations

Scout Group: The scout group had been unable to meet during long periods of the covid virus The Trustees are pleased to see that the scout group continues to go from strength to strength. The range of activities and numbers have increased, and the scouts are now operating as normal.

Little Village Learners: The Little Village Learners have maintained strong numbers in all age groups. Pre school and after school clubs have struggled to maintain numbers in light of increased competition.

The Calder Valley Fell Runners: The fell runners maintain strong representation in all age groups and their training nights are well attended throughout the year. They are also continuing a run of success in regional, national, and international competitions.

Mytholmroyd Weightlifting Club: The membership is at capacity. The club is maintaining a strong showing in all competitions and have continued to host events at the centre.

A list of the present user groups and organisations are listed below.

Group

Scout Group Little Village Learners Pre-school and after school club Calder Valley Fell Runners Calder Divide Trail Calderdale Cyclist Touring Group

Pilates/yoga Hebden Bridge Probus Group Hebden Royd Saints Mytholmroyd Cricket Weddings & birthdays Walking football

Frequency

5 evenings & weekends 5 days a week

5 days a week

Weekly Twice yearly

4 weekends a year

4 times a week

Monthly Oct - Mar Oct - Mar Various Twice weekly

Group

Slimming World James Wade football

Table Tennis

Weightlifting Club Gym

Fitness classes Hebden Bridge Brass Band

Zumba CI Adventures Ladies Keep Fit Badminton club

Frequency

Twice weekly Weekly

Weekly

5 times a week Daily

38 classes a week

Twice yearly

Weekly On-going Weekly Weekly

Page 1

MYTHOLMROYD COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

FINANCIAL REVIEW

Financial position

The essential investment into the centre has reduced the level of the reserves.

Reserves policy

The trustees purpose is to maintain its current policy of maintaining the reserves at a level of approximately six months operational expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07557971 (England and Wales)

Registered Charity number

1143537

Registered office

Mytholmroyd Community Centre Caldene Avenue Mytholmroyd Hebden Bridge HX7 5AF

Trustees

M Newsome Company Director R Haynes Company Director A R Heptinstall Trustee Mrs J D Clayton Trustee Mrs S Slater Trustee

Company Secretary

Independent Examiner

Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD

ACKNOWLEDGEMENTS

The trustees wish to place on record their thanks to their conscientious staff, who ensure the efficient day to day running of the community and leisure centre. We also wish to thank Hebden Royd Town Council who support the Association and all members of the local community who continue to use the centre and thereby ensure it continued presence as part of local life.

Our thanks to John Dakin FCA, of Cresswells, our independent accountants.

Approved by order of the board of trustees on 19th December 2025 and signed on its behalf by:

Mrs S Slater - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MYTHOLMROYD COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Mytholmroyd Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.

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 member of the Institute of Chartered Accountants in England and Wales, 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.

Mr John Dakin

Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD

19th December 2025

Page 3

MYTHOLMROYD COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Unrestricted
funds
Notes
£
INCOME AND
ENDOWMENTS FROM
Donations and legacies
210,977
Charitable activities
Trading
73,988
Other trading activities
2
111,270
Other income
-
Total
396,235
EXPENDITURE ON
Raising funds
(1,059)
Charitable activities
Trading
334,208
Other
193,627
Total
526,776
Net gains on investments
2,960
NET
INCOME/(EXPENDITURE)
(127,581)
Transfers between funds
11
10,003
Net movement in funds
(117,578)
RECONCILIATION OF
FUNDS
Total funds brought forward
150,371
TOTAL FUNDS CARRIED
FORWARD
32,793		 Insurance
claim
£
13,522
-
-
12,105
25,627
-
25,627
-
25,627
-
-
-
-
-
-		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
(10,003)
(10,003)
10,003
-		 2025
Total
funds
£
224,499
73,988
111,270
12,105
421,862
(1,059)
359,835
193,627
552,403
2,960
(127,581)
-
(127,581)
160,374
32,793		 2024
Total
funds
£
190,698
68,588
104,039
7,857
371,182
(343)
-
318,894
318,551
6,031
58,662
-
58,662
101,712
160,374

The notes form part of these financial statements

Page 4

MYTHOLMROYD COMMUNITY ASSOCIATION

BALANCE SHEET 31ST MARCH 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
6
5,397
Investments
7
1
5,398
CURRENT ASSETS
Stocks
8
2,492
Debtors
9
2,753
Cash at bank and in hand
29,348
34,593
CREDITORS
Amounts falling due within
one year
10
(7,198)
NET CURRENT ASSETS
27,395
TOTAL ASSETS LESS
CURRENT LIABILITIES
32,793
NET ASSETS
32,793
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Insurance
claim
£
-
-
-
-
-
-
-
-
-
-
-		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-		 2025
Total
funds
£
5,397
1
5,398
2,492
2,753
29,348
34,593
(7,198)
27,395
32,793
32,793
32,793
-
32,793		 2024
Total
funds
£
5,397
1
5,398
1,433
2,008
165,813
169,254
(14,278)
154,976
160,374
160,374
150,371
10,003
160,374

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 5

MYTHOLMROYD COMMUNITY ASSOCIATION

BALANCE SHEET - continued 31ST MARCH 2025

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 19th December 2025 and were signed on its behalf by:

S Slater - Trustee

The notes form part of these financial statements

Page 6

MYTHOLMROYD COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

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, with the exception of investments which are included at market value.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

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.

Freehold property - over 15 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.

2. OTHER TRADING ACTIVITIES

Sport facility receipts
Sundry receipts
Bar takings		 2025
£
49,565
6,414
55,291
111,270		 2024
£
50,122
8,724
45,193
104,039

continued...

Page 7

MYTHOLMROYD COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

5.

Employees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Insurance
funds
claim
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
190,698
-
Charitable activities
Trading
68,588
-
Other trading activities
104,039
-
Other income
-
7,857
Total
363,325
7,857
EXPENDITURE ON
Raising funds
(343)
-
Other
311,037
7,857
Total
310,694
7,857
Net gains on investments
6,031
-
NET INCOME
58,662
-
RECONCILIATION OF FUNDS
Total funds brought forward
91,709
-
TOTAL FUNDS CARRIED FORWARD
150,371
-		 2025
13
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
10,003
10,003		 2024
12
Total
funds
£
190,698
68,588
104,039
7,857
371,182
(343)
318,894
318,551
6,031
58,662
101,712
160,374

continued...

Page 8

MYTHOLMROYD COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

6.
TANGIBLE FIXED ASSETS
COST
At 1st April 2024 and 31st March 2025
DEPRECIATION
At 1st April 2024 and 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
7.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1st April 2024 and 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
There were no investment assets outside the UK.
8.
STOCKS
Stocks
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Amounts owed to group undertakings
Social security and other taxes
Pensions
Accruals and deferred income		 2025
£
2,492
2025
£
2,753
2025
£
4,033
1,014
1,939
212
-
7,198		 Freehold
property
£
181,393
175,996
5,397
5,397
Shares in
group
undertakin
£
1
1
1
2024
£
1,433
2024
£
2,008
2024
£
1,420
482
-
271
12,105
14,278

continued...

Page 9

MYTHOLMROYD COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

11. MOVEMENT IN FUNDS

Net
movement
At 1.4.24
in funds
£
£
Unrestricted funds
General fund
142,866
(120,076)
Car park fund
7,505
(7,505)
150,371
(127,581)
Restricted funds
General Restricted
10,003
-
TOTAL FUNDS
160,374
(127,581)
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
396,235
(519,271)
Insurance claim
25,627
(25,627)
Car park fund
-
(7,505)
421,862
(552,403)
TOTAL FUNDS
421,862
(552,403)		 Transfers
between
funds
£
10,003
-
10,003
(10,003)
-
Gains and
losses
£
2,960
-
-
2,960
2,960		 At
31.3.25
£
32,793
-
32,793
-
32,793
Movement
in funds
£
(120,076)
-
(7,505)
(127,581)
(127,581)

Comparatives for movement in funds

Unrestricted funds
General fund
Car park fund
Restricted funds
General Restricted
TOTAL FUNDS		 At 1.4.23
£
91,709
-
91,709
10,003
101,712		 Net
movement
in funds
£
51,157
7,505
58,662
-
58,662		 At
31.3.24
£
142,866
7,505
150,371
10,003
160,374

continued...

Page 10

MYTHOLMROYD COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Insurance claim
Car park fund
TOTAL FUNDS
A current year 12 months and prior year 12
Unrestricted funds
General fund
Restricted funds
General Restricted
TOTAL FUNDS		 Incoming
Resources
Gains and
resources
expended
losses
£
£
£
263,325
(218,199)
6,031
7,857
(7,857)
-
100,000
(92,495)
-
371,182
(318,551)
6,031
371,182
(318,551)
6,031
months combined position is as follows:
Net
Transfers
movement
between
At 1.4.23
in funds
funds
£
£
£
91,709
(68,919)
10,003
10,003
-
(10,003)
101,712
(68,919)
-		 Movement
in funds
£
51,157
-
7,505
58,662
58,662
At
31.3.25
£
32,793
-
32,793

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Insurance claim
Car park fund
TOTAL FUNDS		 Incoming
resources
£
659,560
33,484
100,000
793,044
793,044		 Resources
expended
£
(737,470)
(33,484)
(100,000)
(870,954)
(870,954)		 Gains and
losses
£
8,991
-
-
8,991
8,991		 Movement
in funds
£
(68,919)
-
-
(68,919)
(68,919)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

Page 11

MYTHOLMROYD COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Subscriptions
Donations
Other trading activities
Sport facility receipts
Sundry receipts
Bar takings
Charitable activities
Rents receivable
Function room rent
Other income
Insurance claim
Total incoming resources
EXPENDITURE
Other trading activities
Opening stock
Closing stock
Support costs
Finance
Bank charges
Other
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Advertising
Repairs and refurbishment
Other trading activities
Bar expenses		 2025
£
454
224,045
224,499
49,565
6,414
55,291
111,270
19,444
54,544
73,988
12,105
421,862
1,433
(2,492)
(1,059)
654
157,696
5,658
1,577
3,852
5,738
52,126
726
277
3,164
972
279,009
510,795
24,596		 2024
£
425
190,273
190,698
50,122
8,724
45,193
104,039
21,563
47,025
68,588
7,857
371,182
1,090
(1,433)
(343)
3,067
120,567
2,670
1,357
4,740
5,106
16,127
659
50
1,791
2,162
127,774
283,003
23,379

This page does not form part of the statutory financial statements

Page 12

MYTHOLMROYD COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Other trading activities
Governance costs
Accountancy and legal fees
Subscriptions
Total resources expended
Net (expenditure)/income before
gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments
Net (expenditure)/income		 2025
£
2,614
14,803
17,417
552,403
(130,541)
2,960
(127,581)		 2024
£
2,717
6,728
9,445
318,551
52,631
6,031
58,662

This page does not form part of the statutory financial statements

Page 13