SHELLEY CO1MuNITy ASSOCIATION FINANCIAL STATEMENTS 31- MARCH 2021 CONTENTS Page Company inforniation Chairperson's report Directors, report Independent Examiner's report Statement of fll)ancial activities Balan¢e sheet Notcs to the fman¢ial statements 9-13 Schcdulc of grants and guarante¢s 14 Company Registration Number 08009975 Charity Number 1149146
SHELLEY COMMUNITY ASSOCIATION COMPANY INFORMATION Status Shelley Community Association is a registered cbarity (nutll 1149146). Company registration number. 08009975. Th¢ company is limited by guarantre. Direetors (members ofcollncil of Management) S A Allen RDCull L R Hoar¢ J M Hoyle C Hughes L C MacDonald A M Mettrick L Mettrick A Priestman S P Tarbatt LJ Par51ey C Hepworth Secretary aDd registered A Clifton 87 Hawthorne Way Shelley HuddeTsfield HD8 8QF Independent Examiner G&T Accountancy Services Ltd Chartered Certified Accountstjts Unit l B Denby Dale Business Park Wakefield Road Denby Dale Huddersfield HD8 8QH Bankers Barclays Bank 17 Market Place Huddersfield HDI 2AA
SHELLEY COMMUNITY ASSOCIATION CHAIRMAN'S REPORT For ihe year ended 3151 March 2021 The Company (08009975) through its Clwity (1149146) h&8 a record of serving Shelley very abty and providing through its endeavours and the unstiniing effons of its volunieers an indispensable venue for a wide variety of community activities. We are dependable and provide Tnuch appreciated COTJtinuity in a changing village and changing times. However, the pandemic which began in March 2020 with a dramatic 'stay at home, announ¢ement from the Prirne Minister changed everything that we knew and loved. The Shelley Village Hall which is the key focus of the Community Association and allows the community as a whole to embrace a wid¢ 5]Kctru of interests Wds, for the time ever. closed for all of the year. Many of our community aclivities wer¢ cancelled. The fjrsi 'lockdown' was the most restrictive and left many of our elderty and irtfirni and othenvise vulnerable r¢5idents in need of help beyond that possible with superniarket deliveries. Volunteers from the Community Association organised and arranged to make deliveries of pharniacy pr(yJucts and prescriptions. Able, younger, VolUner5 tLX)k on the responsibility for delivering the Shelley Magazine to residents which managed io maintain a nornial publishing schedule throughouL Thcre were many selflcs5 acts of assistance whenevcr rneTnber5 of the community ne¢ded help. We were fortunate that by volunteer effort a new Shelley Community website created which helped to provide readily updated infornia(ion to the village and at the same time provide a usefid resource about villag¢ f¢atures and history. After the first 'I(kdoWn. there w&s a focus on improving the appearance of the village with new litter bins and hanging baskets and a major effort by volunteers from the Shelley Conservation Group to helped nthintain and signpost our many walks and 50 that th¢y ¢ould be rn0 reity enjoyed. Apart from delayed receipts the income of the Hall was reduced to Dothing alld yet apart from a rcduction in s(Trrne of the utility costs the wnning costs of the Hall were prdctically unchanged. Moreover, to preserve the fabric of the property. regular visits by individual rnembers of the Village Hall Commiuee ensured that we maintained all of our liabilitie5 for MaintnCe and in keeping with our insurance policy requirements. In (he previous accounts we had budgeted for a number of intern81 renovation5 to iProve the usability of the Hall and to replace outdated facilities. It was decided that our r¢5erves would be used so that these improvements would not interfere with our commitments when we were allowed io reopen. When it bame possible to reintrothice some restrÈcted opening to allowabl¢ activiiies Village Hall Committee introdlleed rigorous Covid security for the safety and comfort of all. This entailed considerable analysis and interpretation of Government and local authority guidelines were ever cbanging. We were indeed fortunate and geFul to rffeive Govemm¢nts Grants which were efficiently paid through Kirklees Council. These periodic grants enabled us to remain solvent without spending rno5t of our carefijlly husbanded reserves. Local Ctsuncillors SUPPOrted and helped us through this difficult period and we were thankful for th. Finally. we review regularly the various policies which are necessary in managing COTTununity space for example Health and Safety, Conflicts of Interest and Safeguarding. There is continuous Risk Management particularly of our principal asse( the Shelley Village Hall for which there are many legal requirernents io discharge in the jagement of the facility. W¢ ar¢ aware of the nced to rewrt serious Ancidellts in accordance with Section 15(2) olthe Charities Act 2011 and we can confim) that there were none this year. This ha5 been difficult and ¢hallenging year for Shelley Communiry Association and its community and this is reflected in the foregoing and in the accounts. RDCull ChairnwL 6th November 2021
SHELLEY COMMUNITY ASSOCIATION DIRECTORS, REPORT for the year ended JiJ¢ March 2021 The director5 present thetr rew>rt and flnancial ststements for the year ended 31° March 2021. Structur@ governaDee and m¥Dagemettt Governing document lThe organisation is a charitable ¢ompany limited by guaTani¢e. incotporatedon28 March 2012 and registered as acharity on 28th September 2012. The company established under a Memorandum of Association which estsblished the object5 and powers of the charttable company and is governed under its Articles of Association. Ill the event of the company beingwound up members are required to contribute on amount not exceeding £10. Recrnitment and apw)intment of lt7&memr5 of Council The trUst¢eTernbers of Council ar¢ also directors of the company for the purposes of company law and underthe company's Articles. Under the requirements of the Memordndum and Articles ofAss(Kiation the numb¢r of rnembers ofthe Council shall not be less than four nor Tnore than twenty. The Council may frorn time to time and atanytirne apNTrint any memberof the Association as a member ofthe coun¢1, eitherto fill a casual vacancy or byway of additionto the Council. provided thai the prescribed aXIMuM be notthereby exceeded. Any Tnernber so appointed shall retain hislher office only until thenexE Annual General meetin& but he15he shall then be eligibl¢ for re-election. No person who is nol a me[nr of the Association sha]1 in any circumstances be eligible to hold office &8 a men)ber of the Counts1. Principal activity The company's principal activty during the year was that ofpToviding maintenance aDd successful running of Shelley VilLage Hall. Review ofthe fiDaDeial year The attached accounts show the results ftir the year with an excess of income over expenditure of -£4,311 on the unre$tricted fund5 With £300 expenditure over income on the restricied funds (2020-£128 and £180 respectively). Directors The following were direthors of the company and co¢11 members during the year.. S A Allen RDCull LRHOe J M Hoyl¢ C Hughes L C MacDonald A M Mettrick L Mettrick A Priestman S P Tarbatt tJ Parsley C Hepworth
SHELLEY COMMUNITY ASSOCIATION DIREcfoRS' REPORT (continued) for the year ended 31" March 2021 Re5eTves y)licy Th¢ Council of Management has reviewed the reserves of the company. Ackn¢)wledging th¢ Telative uncertainty of incoming resources for the provision of the company's activities it has been agreed that the level of reserves required, as represented by unrestricted funds, should ideally equate to not le55 than Six mi)ntbs unrestrided expenditure. Small companie5 This report has been prepared in accordance with the Statement of Recornmended Prnctice". Accouniing and Rew)rting by Charities (SORP 2005) issued in March 2005 and in accordance withthespecial provision5forsma]I ComyleS underPart 15 of the Companies Act 2006. Approved by the board of directors on 8 December 2021 and signed by order of the board: A Clifton Company Secretsry
INDEPENDEfT EXAMINER'S REPORT TO THE DIRECTORS OF SHELLEY COMMUNITY ASSOCIATION I report on the finan¢ia] statemcnts of the company for the year eNled 31A March 2021 which are sct out on pages 6 to 12. Respeetivt responsibilities of trwttts and eMminer The trustee5 {who are also tht directors ofthe c0mpanyf0rthepurtrf) ofcompany law) are r¢wnsible forthepreparntion of the financial staiemcnts. The UStee5 considerthat an audit is not required forthisyearundersection 144(2)oftheClJaritiesAct 2011 (the 2011 Act) and that an independent examinOn is needed. Havingsatisfhcd rny5elfthatthech8tity is notsubjtttto auditUDdercornpany lawand ss eligible for indep¢ndentexaminatiotL it is my resp)nsibility to.. examine thc financial 5thternents under se£tion 145 of the 2011 Act" follow the procedures laid down in generdl Dire¢iions given by the Clwity Commission undersection 145(5Mb) of the 2011 Act. and stste whether parficular mattcrs have conK to my attention. BASIS of thdepeDdent examiner'$ stxtement My examination rarried out in acwrdance with geneTal Directions given by the Charity C¢)rnmission. An examination includes arcviewofthe ac£ounling records kept bythechariiy 2nd a wmparL50D ofthe finap¢iai staternents pre5¢nt¢d withth05e records. It also include5 considerdtion of any unusual itrmsordiselosures it the finan¢ial stat¢mettts and s¢¢king explanations from you as trLLStees concgrning aTry such nmtters. The prfKedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinLOn IS given as to Mthetherthe financial statrments presenl a'lrue and fair view" and the report 15 litnited to those matters set in the 5tat¢m¢nt below. Independent ex•miller's st•t¢ment In connection with my examination. no matter come io my attenijon.. which gives me re&sonable cause to believe thaL in any matrrial respe¢L the rtquirenKnts". keep accounting records in accordaTKe with section 386 of the CATrmpanies Act 2006: and to prepare financial st*ements whirh aceord WLth the a¢counting re£oTds. ¢omply wth the accounting requiTementsof sertion 396 of the Companies Act 2006 at)d with the meth(¥tsand principles ofthe Statem¢ntof Recommended Praclice: Ac¢ountin8 and Rewrting by Charities have Dot been mel or to which. in my opinio[4 attcntion should be drawi in Order enable a proper und¢rstandingofthe financial stements to be rEa¢hed. S Glover FCCA, DIPHE. BA(Hons) G&T Accountancy Setvice5 Ltd Unit l B Denby Dale Business Park Wakefield Road Denby Dale Huddersfield HD8 8QH th December 2021
SHELLEY COMMUNITY A&SOCIATION STATEMENT OF FINANCIAL AcfivITIES (illcludiDg Summary ineome and expenditsre ¥4ccount) fr>r the year ¢nd¢d 31" March 2021 Unrestricted Restricted Fund8 Funds Total funds 2021 2020 Notes Incoming resources Incoming resourcts from generated futtds Volunw income: Hall hir¢ Fund raising Donations & Ctsvid Grants Interest 4.476 6,020 19.431 351 4,476 6.020 19,431 351 30,446 6,859 180 427 Other income Water rebate Total 1coMing resource3 30278 30278 37,912 Resources exDended Charitable actiyities 34289 3LK) 34,589 37,860 Total resource5 expended 34289 3(K) 34.589 37,860 Net ineoming resources befor¢ transfers 4.011 -3 4,311 52 Transfers between funds -3(NJ 300 Net tnov¢mtryt ID fuods 4,311 4,311 52 Reconciliation of fund5 Total fijnds brought foti¥ard 78,156 78.156 78,104 Total funds carried fonvard 73.845 73.845 78.156 The stat¢m¢nt of fmancial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activitie& The notes on pages 8 to 12 forni part of thes¢ financial stst¢m¢nts.
SHELLEY COMMUNITY ASSOCIATION BALANCE SHEET 31° March 2021 2021 2020 Notes Flxed assets Tangible assets.. restricted fund 70.670 72,315 Current assets Cash at bank and in hand 82,109 89,189 82,109 89,189 Creditors: amounts falling due within one year (19,000) (22,100) Net CUrllt assets 63,109 67,089 Total assets less current liabilities 133.779 139,404 Governrneni Grants 59,934 61,248 73,845 78,156 Funds General funds- unrestricted Restricted funds 73.845 78,104 73,845 78,104 For the year ended 31 March 2021 the company entitled to exemption from audit under 5tion 477 of ihe Companics Act 21)06 relating to small cornpanies. Directors. responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in ac¢ordance with section 476- and The directors acknowledge their responsibilities lor complying with the requirements of the Act with respect to accounting records and the preporntion of fmancial sthtements. These fmancial statements have been prepared in accordance with the provtsions applicable to companies subj1 the small cornpanie5 regime and with the FRS 102. These financial statements were approved by the boardofdireciorsand authorised for issue on 30thNovembeT 2021 and are si edon behalf by: RDCull Direcior Company Registration Number. 08009975 The notes on pages 8 to 12 form part of these financial ststements.
SHELLEY COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEMErirs 31" March 2021 AryouDting policies The Principal accounting lICIeS are sutmnarised below. The aCColIng policies have been applied consistently throughout the year and in the preceding year. a) Basis of preparation The financial statements have been prepared underthe historical cost convention and in accordance Thith the FRS 102 and the State¥nent of Recornmended Practi¢e: Accounting and Reporting by Charities (SORP 2005) issued in March 2005. The charitsble company has availed itself of Paragraph 4(1) of Schedule l of The Small Companies and Groups (Accounts and Directors. Report) RegulatiorLS and adopted th¢ Companies Act formats to reflect th¢ special nature of the charitable cornpany's adivitics. b) Fund accounling Unrestricted fi]nds are available for we at the diretiOn of the treeS in fijrtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds are unrestricted funds wmark¢d by the Management Committee for particular purposes. Restricted fidS are fid% which are to be used in accordance with restrictions imposed by donors or which have been rdised by the charity for particular pUoses. The aitn and us¢ of restricted fimds ts set out in the notes to the r]nan¢ial siatements. c) Incoming resources All incoming resource5 are included in the sMent of Financial Activities when the chatity 15 legally entitled to the income and the amount can be quantified with reasonable accurncy. However, alty income received duringa financial year intended by the payerforuse Én fimdingexF£nditureof some future financial Ye is carried forward as deferred income until the year of intended use is reached. The following speeific policies are applied to parti¢ular catrgories of income: Voluntary income Ès receivd byway ofgrants, donations and sponsorships and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific perfonnance by the charity, are recognised when the chartty becofftes unconditionally entiiled to the grant. Investment income is included when receivable. d) Resources expended All expendilure 15 accounted foron an a¢¢nlS basis and hasbeen ¢11r1ed underheadingsthataggregate all costs relaied io the category. Charitable expendinre comprises those costs incunrd by the charity in the delivery of its activitiesand seiCeS for its beneficiaries. It includes both Coststhat can be allocaldireCtlYto such activities and those costs of an indirect natur¢ nec¢s5ary to 5UPPOrt them.
SHELLEY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) 311t M*reh 2021 Accounting polieies (continued) d) Resources exnded (continued) Goverttsnce costs includ¢ those costs associated with Meeting the constitutional and ststutory requirements of the charity and include the accouniancy fees. All costs are allocated itheen the expendiwre categoTies of the Statem¢nt of Financial Activities a basis desIed to reflect the use of the resource. Costs relattng to a particular activity are allocated directly, others are apportioned on an appropriate basis. e) Depreciation Depreciation is provided at the following t% in orderto write off the assets ov¢rtheir estimated useful lives. In th¢ year of acquisition tangible fixed assets are depreciated from 1° April. Lwehold property 2Y• per annum Straig line Resources expended Clwi¢able Governance Activities Costs 2021 Total 2020 Totsl B&sis Costs directly allocated to activities SCA Meetings Fund raising Donations Admin, Publicity, Sundry Utiliiie5 (G,&W) Direct Direct Direct Direct Dire 798 798 492 2,170 332 114 3,623 9.500 477 9,5(M) 477 Support Costs allocaled to activities Rent & Insurance clnIng and supplies Arthiying Governance cha5 Depreciation Maintenance & repairs Amorthsation of Gov Grant Floor Usage Usage Usage Usage Usage Usage 3.037 3,742 3,037 3,742 3,691 4,129 3fy) 3LN) 1,645 13,860 (1,314) 3(M) 1.645 22.678 (1,314) 1.645 14,560 (lJ14) 34289 300 34.589 37,860
io SHELLEY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL sTATEmETr (Continued) 315t Marcb 2021 Net incomitlg resources for ¢b¢ year 2021 2020 This is slated after charging (crediting): Depreciation Amort15ation of government grants Governance costs 1,645 (1,314) 300 1,645 (1.314) 300 Directors. remuneration Th¢ directors of the company wllo also act as trusiees and Merntr of the Council of Management received no remuneration or reimbursement of expenses in the year. Taxation As a charity. Shelley Community Associati¢)n Limited is exempt frorn tsx on income falling within section 505 of the Taxes Act 1988. No tax charges have ariscn in the Charity. Restricted Funds LAsehold Property repairs Total Tangible fixed assets Cost At l# April 2020 Additions 82.236 82236 At31XMarch2ff21 82,236 82.236 Depreciation At I. April 2020 Charge in y¢ar 9.921 1,&15 9.921 1.645 At31'March2021 11,566 11.566 Net book value at I" April 2020 31" March 2021 72,315 70.670 72,315 70.670 2021 2020 Creditors: amounts falling due witbin oTre yeaT Accrnals 19,lJOO 22,1(M) 19,IMKJ 22,1Th)
SHELLEY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {Continued) 31" Mareh 2021 2021 2020 Accumulated funds- unrestrirted At I" April 2020 Deficit for the year Transfer to designaied fund8 78.156 4,311 78,232 -128 At 3151 March 2021 73,845 78,156 Re5trieted funds Trdnsfrr From Unrestrid Total At Ill April 2021 113,455 113,455 Income.. Amounts received in the year 14.962 14.962 Resources eXnded. Extension costs Depreciation 1,645 1.645 At31"March2021 126,772 126.772
12 SHELLEY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) 311t March 2021 10 Analysis of net assets between funds 2021 Restricted fvnds Unrestrictcd fidS 2020 Total fimds Totsl fimds Tangiblc fixed assets Cumt assets Cwrent liabilities 70,670 56,102 70,670 82,109 (19,000) 72,315 89,189 (22,100) 26,(X>7 (19.(X)O) 7.IX>7 126.772 133,779 139,404 Constitution The ¢ompany is limit by guarantee and registered as a charity. number 1149146. The liability of each member is limited to £10. 12 Related party transactions Included in the cash at bank balances the Association have ring fenced £36,500 towards major repairs. principally the Hall roof. which has a replacement cost of an e5tirnated £50,(KM). 13 Control of the company In the opinion of the directors. no one party controls the company.
13 SHELLEY COMMUNITY ASSOCIATION GRANT INCOME for the year ended 31" March 2021 Unrestrided Restricted fimds funds Total thds 2020 2021 Kirkburton Parish Council Grant for rnpital project Government Covid granis 180 180 19.431 19,431 19,431 19.431 180