**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 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 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