SHELLEY COMMUNITY ASSOCIATION FINANCLiL STATEMENI3 31- MARCH 2023 COIYTENTS Page Company inforniation ChaiTP¢N)n's report DirectOTS' report Independent Ex4min¢r'$ report Ststement of financial aclivitie5 Bal¥nc¢ sheet Notes to the fit)an¢ial ststemeDts 9-13 schule of grants and guarnniyes 14 Company Regis¢rntion Nymber 08009975 Charity Number 1149146 •HxEzNs. 0811212023 COKPANIES HOUSE A12
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SHELLEY COMMUNrrY ASSOCIATION COMPANY INFORMATION Shelley CommuTrity Association is a registcrcd charity (Nu]nb¢r 1149146). CoMpY rcgistration numbcr. 08(1975. Thc company is limited by 8u2raDtee. Dirertors (members ofcounell olM•tsgement) S A Allen RDCull L R Hoare J M Hoyle C Hughes L C MacDonald L Mcttrtck A Pries¢man S P Tarbatt LJ Par51¢y C Hepworth C Rowatt Appointed 14112r2022 DJ Rowatt Appointed 14112r2022 ME Smith Appointed 0911 Ir2022 JM All¢n Appoinid 0911 Ir2022 Setretary and registered office A Clifton 87 Hawthornc W8y Shelley Hudd¢rsfield HD8 8QF Independent Ex*mlntr G&T Accountancy Servitts Ltd Chartcred Certified Accouniants Unit IB Dcnby Dale Bu5Lness Park WakcfJ¢ld Road tkrsby Dalc Hudd¢Fsfieid HD8 8QH B#ttke Bar¢l&ys Bknk 17 Market Place Huddetsfleld HDI 2AA
SHELLEY COMMUNrrY ASSOCIATION
CHAIRMAN'S REPORT
For the year endal 31° Mar¢b 2023
The Cornwdny (08009975) throu8h its Charity (1149146) bas aTecord of T¥ing Shelley very ably and providing through its
¢ndeavours and th¢unstillting efforLS of ILS volunt¢us an iTLdisp¢nsable vcnue forawide variety0fcolllry2d1V1IIes. Weate
dependable and provide rnuch appreciated continuity ID a chang villag¢ and chattging tim¢&
In the afternth of Covid it h&s becn necessary torebutldourfinances and to encoura8c our coinmunity groups ¢0 reDJm to the
Villag¢ Hall $0 that Shelley re¢ov¢r some of th¢ social intrraction thai lost during tbe'lockdtswns. Fortunately we found
that the demand to reopett was strong and the hire diary bK4me fvll qui quickly. As a resul¢ our income h&$ returned to
roughly where it wa5 in 2020.
Th¢ oppormnity to renew some ofourclectrical wiringtokeqj upwith risÉng Sndard$Was tskenwhen the Hall w&$ not bein8
used intensively. Thc same forredecontion and g¢neral mairtlenance. However. arnajorpreoccupationthisyearhasbeento
improve ourcnergyefficiencywith Iighiing repla¢em¢ntanda tn3jorproje£t torenewourh¢atin8 instsllation. Wealsotookthe
opportunity at the same tirnc to rc8ulate and remotely Control the system.
Whi15t the imnediate spur was the risitiB Cost of energy. we have been very ¢01lOUS of th¢ o¢¢d to progT¢ss io 'net zero,
wher¢v¢r it IS Possible and ¢conornic to do so. In this and other projects we have continued to support our local suppliers by
buying locally wh¢re we can ard witb a prompt payrneDI Po¢y.
Each month there is a mceting io which everyone in Shelley has a sthnding invitation to attend. Through this we have been
fortunatetorecniit newvolunersand Tru5tee5. The majority of our long-sthnth"ngvolunreer& onwhich MO ofour actLVities
depen
SHELLEY COMMUNITY ASSOCIATION DIRECTORS. REPORT for the year ended Jill Matth 2023 The dit0 preseDt their re)rt and fitianciai ststements for the ycar end 31° Maz¢h 2023. Structsr4 goverDuce Gov¢rning document The otEanisa¢ion isa ¢haritsbl¢ company limited byguarantce. incorN)rnted on 28 Mar¢h 2012 and registered a5 acharity on 28 Sepiember 2012. The company established under a Memorandum of Asso¢Jation which established the objects and pow¢rsof rh¢¢harirabl¢compatty is governcd werits Articlcs of Asso¢iatyon. In theeventof thecompanybeingvmund up memixrs are required to contribute an nt not ¢¢£ding£10. Re¢)m)ent and appointhnt of tnLSteeslrnernbcrs of Council The MtsIeemerntrs of Council are also directors ofthe companyforthepuws¢s of MPanY law and underthe compony's Articles. Undcrthcrcquirementsof thc Memornth4umand Arti¢ksofAsso¢iation th¢numberof m¢mbu5 of the Couacil shall not be Ic5s than four nor rnore than ellty. The Council may ftom time to tiTDe and atat)ytime appoint any member of theAS5lationas a mcmbcr of the Council, either to fill a¢sual va¢an¢y or by way of adth.tion io the CounciL prnvided that the PT¢scribed maximum be Dot theffby exceeded. Any member so appoinied sball r¢ratn hi51her office Only until the next Annual G¢1 me¢tin8, but helshe shall thcn bc eligible for r¢-elecuon. No person who is not a member of the A$$]ation shall in ally ¢iTUM be eli8ible to hold office a member of th¢ Council. Prin£ipl x¢tivity Thecompany'sprin¢ipaJ activityduriD8 theyearwasthatofprovidiDguwintenK¢3nd su¢¢essfvlnmoin8of Shelley Villa8e Hall. R¢view of the fw8n¢il ye*r The 2ttached accounts5how Ihcrc5ults for Ihcyearwith an Cxtess incomeoverexpendiDJreof£6.066 ontheunre5trictedfunds with £7.241 income over cxpcnditure on thc ff$tricted funds (2022 £6,985 and £0 respcctivclyl. Diretiors Th¢ followtttg were dire¢tors of the company and cowKil mEmbers durins thr year. S A Allen RDCull L R Hoare J M Hoyle C Hughas L C MaGDonald L Mettrick A Priestinan S P Tarbatt LJ Parsl¢y C Hepworth C Rowatt Appointed 14112n022 DJ Rowatt Appointed 14112ll022 ME Smith Appoinied 0911112022 JM Allen Appointed 0911 Ir2022
SHELLEY COMMUNrrY ASSOCIATION DIRECTORS, REPORT (¢onunu for the ye4r tTwJed 3111 Mtreh 2023 Resetrves poll The Council of M4nag¢m¢M h25 reviewed the Tes¢rv¢s ofth¢¢ompaoy. Ackrwwl¢dgin8 th¢ r¢Jatsve unccrtainty of incoming resources forthe provision of the COTnpany's a1VIlleS ithas been ayeed that the level of res¢rv¢sr¢quir&l as repTe&ented by unrc5tricted fund4 should thally equatr to tboi less thatt six montJL8 unre51rictcd expendiThwe. Sm411 companles This report been prepared in ac¢ordan¢e with tht Statement of R¢<ommendd Practtce.. ACUntn8 and R¢porting by Charjli ISORP2005) is5ud in March 25 and inaccordance with the 5p¢cial provision$ forsmall companies under Part 15 of the Compani¢s Act 21)0& Approved by the board of directors on 5th December 2023 and sigDEd by order of th¢ board.. A Clifton Company Seuewy
INDEPENDE14T EK4MINER¥S REPORT TO THE DIRECTORS OF SHELLEY COMMUNITY ASSOCIATION I r¢port on the fJwcial statcrncnts of the compaDy for the yc4rcndd 31° Marrh 2023 which aye set out on pages 6 to 12. Respertfve rtsponsibilitles of trwtets lod ex•ttbln¢r . The trus¢ees (whoarealso thedire¢toTh ofthe company forth¢ puyofcompany law)ar¢ responsible for theprcparationof the fu¢18] stsknnents. The tsiwees n$thr thai an audit is notrquired for this year undersection 144(2) of th¢ Charities Act 2011 (the 2011 A¢1) and that an iDdepcnd¢nt cxamination is n¢¢d¢d. Having5alisfKdrny%lf thattheehlrity is ttotwbjectwatyjitundercoropylawardi5 ellblefOritX•M1lWlon.lt is rny responshbility to.. examine the fuwitial s¢atements under ur)n 145 of the 2011 Ac¢ follow the proc¢dur¢s iaiddowninthe ge¢ThI Directions givcD by the C]wityCotnrnission wthr section 145(5)tb)ol the 2011 Aci at)d state whether particular tter5 b1 Comc ty my att¢titio B4$1$ of Ipdependenl ¢iAm5vr'3 $tst¢ment My ¢xamination wa5 carried out in Kcordanc¢ with general Dire¢tioos£iv¢n by the Charity Commission. An examknation in¢lud¢$ a review of the a¢eountin8 records kept by the charity and a comparison of the financial slatemcnts pr¢5ented with those re¢otds. It also intludes cottsideration of any unustsal items or disc105ures in the financial start5ents and seekittg ¢xplanali0o5 fr(Im you&strusw conc¢rnin8any suchmatters. The procedure5 undertaken donotprovide311 theeviden¢e that would be rquired in an audiiand cotwuently no opinion R5 Biven as to wh¢th¢T th¢ finan¢ial stsiements present a'lrue and fair vi¢w" ond the T¢PQTi is IiTDltcd thos¢ maii¢rs w oui in the stsment lov. Indep¢ndent wthr'$ st*temeDt In conneclitin with my examination. no matterh&s com¢to my att¢ntioo.' wbich gives rn¢ rea%onable cause to belteve thal itl 8ny mat¢rid res¢ thc t4uir¢rnettts". to kc¢p a¢Gounting tr¢ords In a¢tordant¢ with $ection 386 of the Comp¥nht¥ ALI 2006: and to PT¢pare fJnan¢ial statenRnts wbi¢lL accord th¢ accounting rccorts. comply with the accounting rcquirements ofscction 396 ofthecornpanics Act2[Ondth themethods atsjprihciplesof theslatementof have nol been met. or towhich. inmyopÉnion. atteotion shouldbed[a inordertoenableaproperundEtsranding of the finan¢ial statements be reached. S Glover FCCA, DIPHE, BA(Hons) G&T AccouDlatLCy Serviccs Ltd Unit IB Deoby DC Business Park Wakcfield Road DeDby Dale Huddersfield IID8 8QH 5 December 2023
SHELLEY COMMUNITY ASSOCIATION STATEMENT OF FINANCLIL AlTIEs Ooduding in£gme nd expeDditllTe #ecoullt) ror the year ended 31° Marth 2023 T4xal fimds 2023 2022 Funiis Funds Nota IDcomillg resources Incoming resources from g¢n¢rated funds VoluDlary if&¢ome'. Hall hir¢ Fund rnising Donations & Grsnts Interest 27.201 27.201 16J65 2,886 9,492 258 3.252 738 3.252 738 Other IArom¢ iVat¢r rebate Totsl Incomlng ruourtts 31.191 31.191 29.001 Resource5 expellded Charitable aetivitie5 17.584 17.884 22.016 Total resouree5 expetsded 17.584 17.884 22.016 Iyet incoming resouree5 before trnsfer5 13,607 -3 13.307 6.985 Trnsf¢n Ixhvttn fuds -7.541 7.S41 Net movement (ndS 7241 13,307 6.985 Recon¢ili%tiO# of fyjdi Total fimts brought forward 73.071 7.759 80.830 73,845 Tvtai fornrd 79.137 15.000 94.137 80.830 The staterneni of fJnan¢ial aaivitiu includ¢s ail gaiDS aDd losses re¢ognised in th¢ year. All incoming tEs0U ad Yescrtw¢ ex1 derive from continuin8 activities. Th¢ notes on 8 to 12 fonn part of thtse finatt¢i81 M4men
SHELLEY COMMUNrrY ASSOCIATION BALANCE SHEYT 31. M*rth 2•23 2023 2022 No Flxed assets Tangibl¢ assets.. restri¢ted fimd 73.015 69.025 Current assets Cash atbank and in haDd 79.759 89.426 79.759 89,426 Credltors: amouots falling due witbin one yeaT (18,000) Net current assets 79.759 71,426 Total asTets Jess ¢rrent iixbilffities 152.774 140,45 1 Governmffll Gnnts 58.637 59.621 94.137 80.830 Fwn4J$ General &8- uftwestrt¢te4 Rcstricred fvnd5 79.137 15.0(Kl 73.071 7,759 94.137 80,830 For the year cnded 31 March 2023 thc Company was tytstled exemyioti from auth"t under Section 477 of the Companies Act 2IK16 relating to small ¢ompanie Directors. wonsibilities.. The members have not Tequifftl the£ornpny to obuin an a111 of its f¥nan¢ial sta¢nwnts for th¢ y¢ar in qUein in ac¢ordanc¢ with S#tion 476,. and Thc dire¢tOTS a¢kty)wledge their responsibilitses for complyti)g with the requhr¢ments of the Aci with respe¢t w a¢¢owiling record$ 2nd the PleptiOn of fmancia] statements. Thuc fhnanciai ststementshavebcenprcparcd in accordanccwith thc provisions applicablcto cornpanie5 subjectio the srnall wjpanies regime and with the FRS 102. These financial stst¢mffits were 8ppmed by the iM)ardof diTt¢tors •nd wthoris¢d for issue on 5th De¢emb¢r2023 ate sig edo RDCull Dirtctor Company Registration Number: 08fJ)9975 The notes on pagcs 8 to 12 fonn part of these fuwKial stsiemenls.
SHELLEY COMTrfUNfry ASSOCIATION NOTES TO IIIE FINANCIAL STATEMEP4TS 3111 MAr¢h 2013 Atcwntlng p•litles The principal accounun8 policies aTe summ&Tised below. The a¢wuntin8 plici¢s bave been applied collsideDiIy througbout thc year *Dd in the pre¢¢ding y¢ar. a) Basis of preparation Th¢ fmaty¢sal statements havebeen prep3redunderthe Ixi#oriuto)st¢onveniioD and in accordancewith the FRS 102 andthe Stat¢rn¢nt of Rccommcnded Pra¢tice." A¢¢owitingand Reportingby Charitie5 (SORP 20051 issued in March 2005. Thecharitable ¢ompany has availed itself of Parn8raph 411) of Schedule l of The Small Compani¢s and Groups (Accounts DiTe¢iors' Rert) Regulations and adopted the Companie$ Act fomats 10 T¢fl¢ct the $PE¢ial nature of the charitable company's aclivities. b) Fund accounting Unrestricted furxls are #valble f¢)Y us¢ atth¢ dis¢r¢tion ofth¢ truslxs in fiErthertO[ thegetteral obje¢tiv¢s of the charity aud which have not be¢0 desjgt)a for OtherPu4s. Iksigtsated futtds ar¢ unr¢stricted eartnarked by the Management Conllm"ne¢ forpani¢ular purpose& kestrieted funds are funds which aretobets5ed iti xcorthce with restrActions imposed by donorsorwhich have been raisedby the charity forparticularpwpos¢s. Tbe aimathd restricted funds issct out tn thc notes tothe financial s¢at¢m¢n c) Incomin8 resources All incorningresouTf¢S4TC Includ inth¢ Stat¢m¢tttof Fillancial Activities whcn th¢ charity is legally cthtsded to the income the amount can be quaDLified with te&wnable accuracy. Hgwever, any incomc rcceivcd during a firtancial ytsr intende41 by the pyer. for use in fimding expenditure of 50rne fvture ruw1#1 year is rani¢4J forward as d¢ftrred itKomc until the year of inteT¥ld use is reath¢d. The followin8 sprcific policie5 are appli th p•rti¢u18r categories of it)come: Voluntary InMe15 rtt¢iVedbywayofgrantydooatioad 5P0050rshipsand is inch¢din fvll intheststement of Financial ACtivitiWhen receivable. Grants. whereentttlementis notcondilional on the delivery of a sp¢¢ifi¢ fomunc¢ by the chariry. are recogni5td when the charity becomes un¢ondiLionally entitled to the 8Tani. Investment income is included whED rx¢ivthk. d) Re50UTCCS cxpendcd All ¢xpertdinJre is accounted foronan accrualsbasi5 andhas bccn clas5ified¥nderh¢•dingsthat8gwg8t¢¥ll¢osts Telat¢d k) th¢ category. ChaTitable expendLDJrecomprisesthosecostsincurr¢dby thE(hlty ill the deliv¢ryof itsactiviti¢sands¢rvi¢es for itsbeneficiaTie5. It includesksthcoststhatcanbe all¢J¢ateddiffclEy to sucha¢iivitiesandthosccostsofanmdirect nature nece&sary to sUPrt them.
SHELLEY COMMUNITY ASSOCIATION NOTES TO TIIE FINANCIAL STATEMENTS {Cooiinued) 311¢ M•r¢h 2023 Atro•NtIDg polidu (continued) d) R¢soureu cxpcndcd (continued) GovernaDc¢costs incllldethose costsas50ciatd with meding the¢oouitutiottalaDd sratt]tory rtquiremeDts ofthe cbarity and include the ountancY ft¢s. All costs 8re allocatrd b¢ell the v4yudinw¢ ¢ate8ofAes of the StatemEnt of FiDaD¢ial Activities on a basi$ d¢signed to reflt¢i thc we of the resourc& CO relatin8 to a particul a¢ti¥ity or¢ aIlo¢at¢ddirc¢y, othcrs are apportioned on at) appropriate basi ¢) Depreciation D¢pffciatioo isprovidedatthc following Tatrs in ordertowriOtTth¢ ¥seLS overtheirestimated USEfvI lives. In the year of acqui5Ltion tangible fjxcd vcts ar¢ deweciated from l¥ April. 2% per 8nDum straight line Rewur¢es ¢yp¢nded Clwitsblc Govcrn3tt¢¢ Activilics 2023 Totsl 2022 Total C•sts dlrectly allouted ¢0 *¢tfvities SCA M¢Etings Fund raising Donations Athnin, Publicity. SuTKIry Utilities (G.E,Wl Direct Direct 826 3.487 620 826 3,487 620 190 6.184 583 2.148 930 132 3,293 Dirc Dir¢ct 6.184 Support tost5 3Jl•tated to activilie5 Rettt & Insurance Cl¢aoing and SL4yplies At¢biving Govcman¢e ¢haTg¢s Depreciation Maintet)aDce & repai Amortisation of Gov Grant J.1 24 3 598 3.114 3,59B 3,518 3,059 Usage Usag¢ 31X) 3(K) 1.645 8,022 (1.314) Usage Usage Usage 1,760 (881) (1.314) 1.760 {881) {1.314) 17.584 31X> 17,884 22,016
10 SHELLEY commu ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) 31° Marth 2023 Nrt Ineornljg r¢soyr¢es for th¢ year 2023 2022 This is stated after charging{crcditing)'. Dweciation Amorii5ation of rnM¢tgr2ttts Govertt8nCC COS 1,760 (1,314) 31K) 1.645 (1.314) Dlre¢torJ' remunerxtiOD The directors of the cornpany who ajso act tsiwees attd Membe[5 of the Cowi¢il of Manogemew re¢eiva no remunetation oi r¢1ml[s¢Me1 of expeTr io the year. Txgti0 As a ¢hority, Shelley Community A&8ociaiioll Lirnitsd is ¢xempt from tsx on iticome falling within section 505 of the Taxe5 Aci 1988. No tax char8es have arisen in the Clwity. Rtstricttd Fund5 Lcas¢hold Tangible fued 85Stts At I. April 2022 Additions 82.236 5.750 82236 At 3111 Mar¢h 2023 87,986 82,236 D¢precsation At 1° April 2022 Chge in y¢ 13211 1.760 13,211 1.645 At 31* March 2023 14.971 14.856 Net i¥ valuc at Ivi April 2022 31" Mah 2023 69,025 73,015 69,025 67.380 2023 2022 Credltors: falling dlle within 04e year A¢tnth 18,000 18.000
SHELLEY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL sfATEMENfs (Continued) 31" Marth 2023 2023 2022 Aceumulated fxnds- unrestrlet¢d At l# April 2022 Surplus for the year TTallsfer to designated hnds 73,071 13.307 -7.241 64,441 8,630 At 31* March 2023 79,137 73.071 Restrkted fynds Transfer From Uttrtstricted Tot81 Ai I. April 2022 7.759 Income.. Amounts received irh the year 7.541 Govern•nce cbarges At 31° March 2023 15.IMY) 7.759
12 SHELLEY COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continued) 31. MArch 2023 10 Allatysls of net Asxts between fvDds 2023 e5tricted 2022 Totsl fijnds Tota] fiM)ds Tangible fixcd assets 73,015 15.(#XI (58.637) 73.015 79.759 (58.637) 69.025 89,426 (77,621) 64.759 Current liabilities 64,759 29.378 94.137 80.830 Constitstio Th¢ company is limited by 8uarnitce and regisiered as a clwity. nurnber 1149146. The liability of each member is limiied £10. 12 RtJ8t¢d party trans*ttions Included in the Cath at bank kAlance$ the Association have Ti#g fe0 £565 tOWdrd5 major repairs. principally lh¢ Hall roof. which has a Tepla¢ement Cost of an t5titDated £50.1. 13 Cotttrol of the company In the opinton of the direcloTS. no on¢ paty conttoLs the compatsy.
13 SHELLEY COMMUNITY ASSOCIATION GRMT INCOME forthe year ctthd 31. March 2023 Toul fimds 2023 2022 hJn& Kirkburtort Parssh Council Grant for ¢4pitsI project Government Covid grants Ch1t#ble Foundations Small Donations 613 613 568 1325 314 2 J25 314 3,252 3.252 8,568