IIINlllll 'AtW806Z 11112r2024 COMPANIES HWSE A15 n ' SHELLEY COMMUNITY ASSOCIATION FINANCIAL STATEMENTS 31 MARCH 2024 CONI"ENTS Page Company inforniation Chairperson's report Directors, report Independent Examiner's report Statemcnr of financial aaivities Balancc sheet Notes io the financial statcments 9-13 Schedule of grants and guarant¢¢s 14 Company Rcgi5tration Number 08OD9975 Charity Number 1149146
SHELLEY COMIVIUNITY ASSOCIATION COMPANY INFORMATION Status Sh¢llcy Community Association is"a rtgistered charity (number 1149146}. Company regEstration numb¢r.. 08(X)9975. The cornpany is IIJDiitd by 8uarane. Directors (mernber5 of Council of MangemeDt) S A Allen RDCull L R Hoar¢ J M Hoyle C Hugh£8 L C MacDonald L Mettriek A Pritstman S P Tarbatt LJ Parsley C Hepworth C Rowatt DJ Rowatt ME Smith JM Allen Secret*ry and regi5ttT¢d 07¢¢ A Clifton 87 Hawthorne Way Shelley Huddersfield HD8 8QF Independent Examiner G&T Accoyntancy Services Ltd Chartered C¢rtJfied Accountants Unit IB Denby Dale Business Park Wakefleld Road Dejjby Dale Hudd¢rsfJeld HD8 8QH Bankers Buclay5 Ban 17 Market Place Hudder5field HDI 2AA
SHELLEY COMMUNITY ASSOCIATION ChAlrm4n'$ Report for the year ended 31$1 March 2024 The Company {080099751 through its Charity {1149146} has a reoyd of semng Shdley very ably and providin9 through ils endeavours and the unstinting efforts of its volunleers an indispensable venue for a wide variety of community a¢ti¥ilies. We are depen¢Jable and pr()vide muth appreaaled continuity in a changing village and changing limes. Each month there is a meeting to whKh everyone in Shelley has a standing invilation to attand. Through this we have been fortunate to Clu1t new volunteets. The majority of our long-standing volunteers. on which most of our activities depend, welcome the infvsion of new ideas energy path'cularly as we have a rising age profile. The strength of support for the Shelley ConservatKJn arKI Environment Group leadershp is transforming some of OUT k)cal 5paGes and keeping them litter free as well as planb.ng arKI keeping paths and verges clear so that they can be more readily enjoyed. We are most grateful for Ihe support ol our local Coun¢illors and the support from Kirkburton Parish Council who through small grants have helped us to improve our locality. Natural lQ'rklees have been very supportNa too and we enjoy a fruitfvl reklionship wrth them. The Community Association has supported the inslallèlion and subsequent maintenance of dafibrillalors at strategic locations. In addition, Kirkburton Parish Council generousjy assists with the costs of consumables 50 that we can be confident that when the defibrillators are needed, they are serviceabk. During the year we ha¢J a very su¢cessful Garden Festtval when members of the association generously opened the gardens lo visitors thereby helpin9 US to raise fvnds. Every lortnighl a group of vOnteerS run a Friendship Café for the lonety and bereaved and wlh a special emphasis on helping dementia sufferers and their carers. It has bècomÈ popular and is IquentlY recommended by Social Prescribers. Attendees meet IryJelher in a warm and ffi.end environment over a cup of lea. The Café is now well attended and would be greatly rnissed if we did rKJI have It. In thi5 and in so many ways we help OUT community and the facilib.es we offer are greatly aFvreciated. Finally. we review regularly the various policies which a necessary in managing communty space for example Health and Safety, Conflicts of Interesl and Safeguarding. There is continuous Risk Management particularty of our prinrypal asset, the Shelley Village Hall for which Ihere are many legal requirements to discharge in the management of the facility. We are aware of the need to report serious incidents in accordan with Section 1512) of Ihe Charities Acl 2011 and we can confirm there wefe none this year. This has been a year of n5011dati0n Shelley Community Association following the disruption caused by Covid. We have made a great (leal of Progress which is reflected in our Financial Ststements. .1. W-. RDCull Chairman 28kn November 2024
SHELLEY COMMUNITY A&SOCIATION DIRECTORS. REPORT for the year cnded 3111 March 2024 The directors preseni their Te and financial swements for the yc8r ended 31° March 2024. Strueturel govtrnsnct and m3nsgement Governin8 document The or8anisation is a chliable company limited byguar2nte¢, in¢orporntedon 28 March 2012 and registered asa charity on 28 September 2012. The ¢ompany w&$ established und¢ra M¢moTandurn of AssociatioD which e5Vdblisbed the objects and powers of the charitabl¢ ¢(pmpaoy isgov¢m¢d und¢r its Arti¢le5 ofAs50c¥a1kL. In the event of thecompanybeing wound up members are requircd to contribute an amount noi eK¢eeding £10. Recrnilment and appoinimcnt of tnLStee51membm of Court¢il The trusteeslmembcrs of Council are also diyectors of thecompanyfvrth¢pu4xws of ¢ompany law and nderthe compaThy'5 Articles. Underthe r¢quirem¢ntsof the mem0rdndlland At1iclc5 of Association thenumberofmembers of the Council shall not be less than four noT more than twerlty. Th¢ Council may from Iitn¢ 10 time and atany timcappt>int any membcr of the A5SOCiation &$ a memberofthe Couo¢il. either to fill &casuo1 vo¢ancy 01 by way of addilion ttsihE Council. PTovided that the prc5cribed maxirnum b¢ not thereby exceeded. Any member so appointed thall re1n hislh¢r office only until the next Annual General meeting. but helshe shall then be eligible for re-¢le¢iion. No pcrson who is rtot a memFr of the Association shall in aE)y ¢irCumsknnS be cligiblc to hold offLCC a5 a member of the Council. Prineipal activity The compaThy'$ pnnGLpal activity duringtheywwas that of pmviding mainnaneeand 5UCC¢5sful ruoningof Sh¢ll¢yVillag¢ Hall. Revlew of the financial y¢r Th¢ &ttach3cC0nt$ShoW thE fEsuitsfoTtheyearwith anexcess income ov¢rextnOitsreof £9,966ot) theutWtrie*dOJn with £0 income over expenditure on the Kstricted fiLDd5 (2023 £6,066 and £0 re5pe¢tiv¢ly). Dlr¢ctors The following were dircc¢or5 of thr company and cou11 mcrnbcrs durin8 the year.. S A Allen RDCull L R Hoare J M Hoyle C Hughes L C MacDonald L M¢rtrick A Pn"estman S P Tarbatt LJ Parsley C Hepworth C Rowatt DJ Rowttt ME Smith JM Allen
SHELLEY COMMUNITY ASSOCIATION DIRECTORS, REPORT Icojunued) for the yeAT ended 31. Mgrch 2024 Re5erve$ poIicy The Coun¢il of Management has reviewed the re5erve5 of thccornpany. Acknowledging the relativc uncertainty of Èncoming Tesources for The provision of the company's activities it been agreed that the level of resetrves required, as represented by ujirestricttd funds, should ideally cqua* io not less than six rnonihs un1¢5tri¢ied exp¢nditwe. Srnall companie$ This report has been pr¢pared in 2¢¢ordaDc¢ with the Staternent ofRecommended Practice.. Accounting and Reporting by Chariiies (SOItP 20051 Issued in MaT¢h 2005 and inaccordance with the special provisions for small compatties ut)d¢rPart 15 of the Compani¢s Act 2006_ Approved by the board of dJre¢tOFS on 28 No¥emb¢r 2024 and signed by order of the board.. A Clifion Company Secretary
INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF SHELLEY COMMUNITY ASSOCIATiof4 I report on the firwieial stst¢Tnents of the c4)mpany for the yearendrA 31° ma 2024 whith are set outon p&8es 6 10 12. Rt$pe£tfve responsibilitics of trustees aDd exminer The tnLStees (who aTealso the dirc¢ioT5 ofthe ctsrnpany for thc purposes of Company law)are resnsible for thcpreparation of the fioan¢i&l $tatefflenls. The injstecs consider that an audit i5 noi requiTed foT thi5 year dEr section 144(2) of tht Chariti Act 2011 (the 205 l A¢t} and thai an independent examination is necdcd. Havingsetisflcd myscifthai thecharity is not subject to a11 undcr company law and iseligible for indepxndcntexamination, it is my rcwnsibility to.. examine the finan¢ial stsiem¢nts under se¢iion 145 of the 2011 Act; follow the pro¢tdures laid down in thegeneral Directions given bythe Charity ComTni5sion under section 145(5)Ib) of thr 201 l Act" and State whether particular matters have come io rny attcThiLOn. Basis of independent examiner's statement My ¢xamination wa5 carricd out in accordance with gentral Directions yven by the Charity Commission. An examinatio includes a rcvicw of the accounting records kept by the chariry and a comparison of Ihe financial staicments presented with those rccords. It also includes consideraiiott of atly unusual iiems or disclosures iti the fan¢la] statem¢nts and se¢king explanations from you as tnLStees con¢emLngany such mattets. The procedures undertsken do not provide all theevideneethat would be rcquirtd in an audit and consequently no opit)ion is given &% LO whether the fthancial stsiem¢nts presettt aue and fttir wew" and the report 15 limited to th05c matteT5 set out in the 5tatcment below. Independttyi ex*mincr's $t4temtn¢ Jn conn¢¢tion with my cxamination. no rnatter has comc to my attention.. whsch 8iVe5 me reasonablc cause to believe thai in any rnaterial respect. tht requircments: to kecp accounting records ID accordaDce with section 386 of the Companies A¢t 2006. and to prepart fin?n¢ial ststrments which occofd with the ?c¢ouDting re¢ord& cotnply with thc accoulliing requiff ments of5¢Ction 396 of the CompaniesAct 2(M)6 and with the methods atldprinciples ofthestatementof Re¢ommcnd¢d Pracii¢¢: A¢¢ouniing and Reponiog by Chariii¢s have noi been m¢i'. or towhich. in myopinion. alteniion slxjuld be drawn inorder toenable aproperundcrstsndingofthe financial statemenls to be rea¢h¢d. Lio S Glover FCCA, DIPHE, BA(Ho G&T Accountsn¢y Scrvices Ltd Unit IB Denby Dalc Busin¢ss Park Wakefield Road Denby Dale Huddersfield HD8 8QH 20th November 2024
SHELLEY COMMUNITY ASSOCIATION srATEMENT OF FIIYANCIAL AcTivrEs (includint summary iDtome aDd expendithre At¢ouut) for th¢ year rod¢d 31. March 2024 Unrestric*d Restrict¢4 Funlts Totsl funds 2024 2023 Notes Incoming r¢$our¢¢s Inwmlne r¢$ources from generated fuDd5 Volunlary incorne.. Hall hire Fund raising Donations & Grants Interesi ISCA Sundry 26,158 2,987 2.647 1.623 27,158 2.987 2.647 .623 27201 3.252 738 Othtr ineome Vlater rebatc Total incoming re$oiiTces 33.415 33,415 ResourtC5 exoended Charitable atlivities .23,449 3(K) 23.749 17.844 Total r¢sources expended 23.449 31 23.749 17.844 IY¢t incoming resourtes b¢for transfers 9,966 -3(Kl 13J07 Tr#nsfcr5 bet)¥ecn funds -3() Iyet movement in fund$ -3fX) 13.307 Re¢oneili#tion of futsds Total fvnd5 brough¢ forward 79.137 15.CrfKJ 94.137 80,830 Tolal funds ¢arried fonv#rd 89.103 14.7 103.803 94.137 The statement of financial activitics includes all gains and losses r¢¢ogniscd in the year. All incomin¥ r¢soLLr¢es and resourtts expended derive from ¢Onlinuing Xiivities. The notcs on pages 8 to )2 foThn part of th¢5e financial statements.
SHELLEY COMMUNITY ASSOCIATION BALANCE SHEET 3111 M*rch 2024 2024 2023 Notes FRxed a$$ets Tangible as5cts.' iestricted fund 71255 73.015 Current ass¢ts Cash ai bank and in hand 90.187 79.759 90.187 79,759 Creditors: amounts falling due within one year Net curr£nt Assets 90.187 79.759 Total 355¢t5 Itss turrent li¥bilities 161.442 152.774 Government Gnnis 57.639 58.637 103.803 94,137 Fund$ G¢neral fund5- uniestricted RestTiCt¢d fLinds 89.103 14.700 79.137 15.0(K) 103,803 94,137 For ihe yeai ¢nded 31 March 2024 the COMpaY was ¢nlided to exempiion from audit uJMkr seetion 477 of the Companie5 Acl 2006 relating io small comp8nt¢S. Dir¢¢tors' respoJL5ibiliii¢s.' Thc mernbeTS have not T4uired the cornpany ti> obtsin an audit of its financial statements for the year in question in accordance with se¢tion 476; and Tht diTCCtOTS acknowl¢dge their r¢sportsibiliLi¢S for complyin8 with the Trquirements of the Act with respeei Lo accounting rernrds and the prepantion of ftnancial statetnents. These financial statements have bttnprcpared in accordaThccwith the provisions applicablee0rnpan1¢s $ubj¢¢fto the small cornpanies regime and with the FRS 102. These financial staternents wert appTo¥edby the tThrd of ditttiOTS attdaknthorised for is$lle on28 Novcrnber 2024 nd art sig ed on its bchalf by.. RDCull Director Company Regi5traiion Number". 08009975 The nores oil pagts 8 10 12 forn part of these finantjol swemrnts.
SHELLEY COMMUNITY A&SOCIATION NOTFS TO THE FINANCIAL STATEMEI¥TS 31" Marth 2024 Aetounting polities principal accounting policies are summarised below. The a¢unting policies have beea applied ¢onsistently thToughout the year and ID th¢ precediD8 year. a) Basi5 of prcparaiion Thc financial siatcments havebe¢n prepared under the histrJri¢81 cosi¢onvention and in a¢roTdan¢e with the FRS 102 2nd Iht SiaLtmenl of Recommended Practi¢c.' Accounting and Reportjng by Charities (SORP 2(X)5) issued in March 2(105. The charitable comparty has avail itsElfof Par3gTaph 4(1) of khedule l of The Small Companie5 and Groups {Ac¢outtts and Dirt¢tors' Report) RegU10S Jnd adopted the Companies Act fornats to reflect th¢ spccial namre of the chan"thble company's aciiviiies. b) Fund accouniing UnT¢srT)ctcd funds are available foruse atthe dtscretion of the tnjstees in fitytheran¢e of theg¢rteral objectives of lh¢ ¢hariiy and which have noi bcen designaied for other purry>scs. D¢sigrthtcd funds unre5trictcd furbjs ¢awmarked by the ManagcmeTrt Coinmittee for particular puTpos¢s. Resiri¢i¢d fiinds are fvnds which ar¢ to b¢ used in a¢cordancc with rcstrictTroDs imp05cd by donors or which have bc¢n raise41 by the cbarity forparncu]arpurpos¢s. Tb¢ aim and use of resknclrd funds issetout in thcnotes to the flnancial sialcrnents. c) Incoming resources All incoming re$ourcesar¢ inched in the Ststementof Fina]1 Activitieswhen tht¢harity is le8ally ¢ntLtlcd to the incornc and Ihe arnounl Can b¢ quantifird with r¢asonablc arcuracy. HoweveT, any income received during a financial year intended by the payer foi u5¢ ID fimdin8 expendinwe of Some futur¢ fin•Kial y¢ar is Caled forward as d¢feTrcd iwJm¢ until the yr of intendcd use is rtachcd. The following Specific policies are appli¢d to pthi¢ular caLegori¢s of i0me.. Voluniary Incomc 15 reccLved by wayofgranis.donaiionsand spot)sorsbips and ss in¢lud¢d in full inthe S¢atcment of financial Aclivilics when receivable. Grants, where eThiitlement ts not ¢onditiot)al OTh thed¢livery of a specifle p¢rformanL¢ by Ihc charity. are rxognised when the charity becomes unconditionally entiU¢d to th¢ wt. Inv¢sttntni income is Includ whEn receivable. d) Resourc ¢xpertded All expcnditUTe is accounted forana¢£Tha1$basisatld has b¢en¢l•SSifi1undc1htadffigsth8tagltJl$ts related io ihc category. CharilablL cxpenditurc comprises Ihose ¢osrs tn¢une41by th¢¢harity in th¢d¢lbveryof itsactivttiesand services lor iisbencficiaric5. 11 includeslM)th ¢osts thaican beallo¢awldire¢dy such a¢tiVilies and those¢osts0f IlIrect nawre nccessary io support them.
SHELLEY COMMUPilTV ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (Continyed) 3]Jl March 2024 A¢¢•unti£ policiu (continued) d) ReSoTCe$ ¢xpertded (Continued) Governance costs Jnelude those ¢osts associated with meeting thecon5tibJtionaJ and statutory requirem1$ ofthe ¢hariry aTrd include thc accountancy fees. AII costs are allocated heeeTh the ¢xpenditiwe tegOTieS of th¢ Stat¢meni of Financial Activitie5 on a basis designcd Io Tcflcci the use of the resotsrce. Costs rtlating ro a particular activity are allocaied directly, others are pponioncd on an appropriate basi5. c) Depitriation Depre¢iaiJoiJ is providedal the following raies in orderto writr off theassetsov¢r lheireiMad useful lives. Jn the year of a¢quisitson thngjble fixed assets are deprecied from ]* April. Leasehold property 2% per annum strai8ht linc Re50urce5 expended ChaD"tsblc Governan¢¢ Activities 2024 Total 2023 Total Basis Cost$ direclly gllo¢#tcd to #etivities SCA Mettings Fund raising Donations Athnin. Publiciiy. Sundry Utilities IG.E.W) Direcr Direct Dirert Di[ Direct 487 730 250 378 5,923 487 730 250 378 5923 826 3,487 620 6,184 Support C05t5 allocated to #etivrtiC5 Reni & Insurai)ce Cleaning and.%upplic5 Archivittg GoveTDan¢¢ charges Depretiaiio Maintcnancc & Icpaits Amortisaiion of Gov Grant Floor Usag¢ Usage Usage Usage Usage Usage 3,480 4,381 3,480 4,381 3.114 3,598 300 3W 1,760 7,374 (1.314) 300 1,760 (881) (1.314) 1.760 7 J74 {1.314) 23.449 300 23.449 17.884
10 SHELLEY COMMUNITY ASSOCIATION NOTLS TO THE FINANCIAL STATEMENTS {ctinued) 31" March 2024 Net intoming resoyr¢es for the year 2024 2023 This is stat¢d.after ¢hargirtg (CTediting)-. Depreciaiion Amortisaiion of govemment grants Govemance costs 1.760 (1.314) 3¢X) 1,760 (1,3141 300 Dir¢ctors' r¢mun¢r#tion The dire¢ttsr5 of the compony who also a¢t as trustees #nd Members of the Council of Management received no remuncraiion or rcimbursement of exp¢nses irt the year. TaxatiDn As a charity. Shcllcy Community Association Limited is ¢xempi from ¥x on ineome falling within seciion 505 of the Taxe5 Aci 1988. No lax charge5 have arisen in thc Charity. Re5tricied Funds Le¢hold Total Tangiblc fiJed i55ets Cost Ai 1° April 2023 Additions 87.986 87.986 Al 31" Mareh 2024 87,986 87,986 Depreciaiion At i)1 April 2023 Charge in ycar 14.971 1.760 14,971 1,760 At 31" Mareh 2024 16,731 16.731 Net book value ai Ill April 2023 31° March 2024 73.015 71.255 73.015 71.255 2024 2023 Creditors: #moutst$ falling du¢ Tvithin ont year A¢¢Tuals
SHELLEY COMMUNITY ASSOCIATION NOTES TO TIIE FINANCIAL STATEMENTS (Continuc4J) 31° Mar¢h 2024 2024 2023 A¢¢wnJulÈted funds- unrestritted At I" April 2023 Surplu5 for Ihe year Transfer 10 designated fithds 79.137 9.966 73.071 13.307 -7,241 At 311¢ March 2024 89,103 79,137 Restrictcd fLLods TrarLsfer Frotn Unrestrictrd Total At IM ApTiI 2023 15,IXN) Income.. Amounts rcctived in the year Resourccs exptnded-. GOV¢rn¢e ¢har8¢S -3(Kl At 31° MaTrh 2024 14.7(XJ 1S,¢XKJ
22 SHELLEY COMMUNJTY ASSOCIATION NOTFS TO THE bllYANCIAL STATEMENTS {Continu¢d> 3111 March 2024 10 ATralysis of ntt as5Cts behveeD fuDds 2024 Restricted Funds Unrestricted funds 2023 Total funds Toial fvnds Tangible fixed assets Current asseis Curyeni liabilities 71.255 14.700 (57.639) 71,255 90,187 (57.639) 73,015 79.759 (58.6371 75.487 75.487 28.316 103.803 94.137 Const5tstion The company 15 limited by guaraDtec and registcred as a charity. nurnbcr 1149146. The liability of cach member 15 limited ro £1 O. 12 Related party transaction5 Includcd In Lht cllsh #i bank balartces th¢ AssociatlQD have ring fenctsl £36.5(Kl towanls moior rdI[s* principally the Hall roof, whi¢h has a replarcmettt cost of an ¢stitnat¢d £50.CHXI. 13 Control of ihe Company In the opinion of the dire¢tors, no one party ¢ontro15 th¢ ¢ornp3ny.
13 SHELLEY COMMUP41TY socIATION GRANT INCOME for the y¢ar Ended 31. MAr¢h 2024 Total fi¢ts 2024 2023 fi]nds Kirkburton Parish Council Grarji for w)itsl PTOj¢Ci Government Covid granis Charitable FoundatiotLS Smatl Dollations 1224 1.224 613 2.325 314 1.423 1,423 2,627 2,647 3,252