CHARITY REGISTERED NUMBER 1150775
DENTON WEST END COMMUNITY LIBRARY Trustees' Report and Financial Statements For the period ended 31 January 2025
DENTON WEST END COMMUNITY LIBRARY
For the period ended 31 January 2025
CONTENTS
Page
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1 Cover
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2 Contents
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3 Legal and administrative information
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4 Examiners report
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5 Report of the trustees
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6 Report of the trustees ( contd)
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7 Balance sheet
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8 Statement of financial activities
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9 Schedule of movement in funds
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10 Notes
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11 Notes ( Continued )
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12 Notes ( Continued )
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13 Notes ( Continued )
DENTON WEST END COMMUNITY LIBRARY
Legal and administrative information
| Registered Charity Number | 1150775 |
|---|---|
| Chair | Ian Wilson |
| Vice Chair | Anne Thomas |
| Treasurer | Mrs A Thomas |
| Trustees | 1 Miss R Scopes |
| 2 Mr A Aves | |
| 3 Mrs C Ingham | |
| 4 Mr I Wilson | |
| 5 Mrs A L Walsh | |
| 6 Mrs K McLaughlan | |
| 7 Mr C Stevens | |
| 8 Mrs T Breheny | |
| 9 Mrs R Massey | |
| 10 Mr M Limbert | |
| 11 Mrs A Thomas | |
| Secretary | Mrs R Massey |
| Registered Office | 212 Moss Lane |
| Bramhall | |
| Stockport | |
| Cheshire | |
| SK7 1BD | |
| Independent Examiner | Jonathan Scopes |
| 35 Bowerfold Lane | |
| Heaton Norris | |
| Stockport | |
| SK4 2LT | |
| Bankers | Cooperative Bank |
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INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF DENTON WEST END COMMMUNITY LIBRARY
FOR THE PERIOD ENDED 31 JANUARY 2025
We report on the financial statements which are set out on pages 5 to 13
Respective responsibilities of the Governing Board of Trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner's report
My report was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements a) to keep accounting records in accordance with section 130 of the Act; and
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b) to prepare accounts which accord with the accounting records to comply with the accounting requirements of the Act have not been met: or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
…………………………………… Jonathan Scopes 35 Bowerfold Lane Heaton Norris Stockport SK4 2LT
Dated: 28 November 2025
Page 4
DENTON WEST END COMMUNITY LIBRARY
REPORT OF THE GOVERNING BOARD OF TRUSTEES
FOR THE PERIOD ENDED 31 JANUARY 2025
The Governing Board of Trustees present their report with the financial statements of the Charity for the year ended 31 January 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the Charity's trust deed, applicable law and requirements of the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005.
Trustees
The Trustees recognise their responsibilities for keeping proper accounting records and preparing the accounts each year on a timely basis.
The attached accounts have been prepared on the accruals basis and have been examined by independent examiners, whose report is also attached.
The Trustees who served during the year are recorded within the Legal and Administrative information section of these accounts.
Principal activities and objects of the charity
To advance education of the public by providing a library service and additional facilities, providing educational facilities, assisting with education, learning and personal development as a leisure activity. To improve the lives of the residents of Tameside by associating them, local authorities, voluntary and other organisations in a common effort to provide opportunities for involvement in social welfare, recreation and leisure activities. The Trustees have due regard to the Charity Commissions public benefit guidance when exercising any powers or duties to which the guidance is relevant.
Development, activities and achievements
The library has served as a cornerstone of the Dane Bank community for many years, providing free access to books, digital resources, learning opportunities, and social activities. Our library is more than just a place to borrow books, it is a safe, welcoming hub where people of all ages come together to learn, connect, and engage. We host a wide range of community activities, including craft sessions, book and cinema clubs and children rhyme time.
Community support has continued to be outstanding, with continued strong support to our fundraising events, i.e. our monthly quiz, seasonal fairs, fundraising events and our yearly headliner 'the Christmas light switch on' This support and engagement allows us to open our doors so we can continue to offer our space to the community.
We have been successful in securing a number of grants to allow a number of specialist activities to take place, allowing us to procure local artists and performers, to perform and present workshops . In addition, we have been very fortunate in being successful with a grant for £12,603 which had a sole purpose to improve our ceiling and the lights within. Thus securing the intergity of the building for the long term.
Fundraising and sponsorship, along with direct donations from the community, including many large 'one-off' donations has helped us maintain the facility for the good of the community.
Future Developments
The Trustees are continually seeking to improve the facilities and further engage with the community to ensure continual development of activities, resources and opportunities. Regular community fundraising events and engagement activities will be developed further, along with securing grants for capital improvements.
Going Concern
In the opinion of the Trustees, there is no material uncertainty regarding the Charity's ability to continue as a going concern.
Fixed assets
Changes in fixed assets during the year are set out in the notes to the financial statements.
Page 5
DENTON WEST END COMMUNITY LIBRARY
REPORT OF THE GOVERNING BOARD OF TRUSTEES (Continued)
FOR THE PERIOD ENDED 31 JANUARY 2025
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Statement of Governing Board of Trustees responsibilities
The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity for that year. In preparing those accounts the Trustees are required to:-
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in existence
Approved by the Trustees
Date 28 November 2025 Mr Ian Wilson Chair _Mhowes | Date 28 November 2025 Mrs A Thomas Treasurer
Page 6
DENTON WEST END COMMUNITY LIBRARY
BALANCE SHEET
AS AT 31 JANUARY 2025
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| Note | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Tangible Fixed Assets | ||||||
| Tangible assets | 3 | 161,648 | 161,751 | |||
| Current Assets | ||||||
| Stocks | 4 | 1,544 | 1,057 | |||
| Debtors | 5 | 0 | 0 | |||
| Bank accounts | 24,494 | 21,455 | ||||
| Cash in hand | 783 | 1,530 | ||||
| 26,821 | 24,042 | |||||
| Creditors | ||||||
| Amounts falling due within 1 yr | 6 | 80,919 | 87,620 | |||
| Net Current Assets | -54,098 | -63,578 | ||||
| Total assets less current liabilities | 107,550 | 98,173 | ||||
| Capital Funds | ||||||
| Unrestricted funds | 107,550 | 98,173 | ||||
| TOTAL FUNDS | 107,550 | 98,173 |
Approved by the Trustees on 28 November 2025 and signed on its behalf by:
Mr I Wilson
Mrs A Thomas
Page 7
DENTON WEST END COMMUNITY LIBRARY
Statement of Financial Activities for period ended 31 January 2025
| Note Incoming Resources Donations, legacies & Similar incoming receipts Investment Income Other incoming resources TOTAL INCOMING RESOURCES Resources expended Costs of generating funds Charitable expenditure: Overheads payable in furtherance of the Charity's objects Costs of activities in furtherance of the Charity's objects Support costs Resources expended on managing and administering the Charity - Depreciation Total resources expended Net movement in funds Total funds brought forward Prior year adjustment 14 Total funds carried forward |
Unrest'd Rest'd Total Funds Funds Funds 2025 2025 2025 £ £ £ 34,368 0 34,368 41 0 41 18,094 0 18,094 52,503 0 52,503 7,772 0 7,772 29,246 0 29,246 0 0 0 6,004 0 6,004 104 0 104 43,126 0 43,126 9,377 0 9,377 98,173 0 98,173 0 0 0 107,550 0 107,550 |
Total Funds 2024 £ 17,704 30 18,735 |
|---|---|---|
| 36,469 | ||
| 8,671 13,020 0 6,845 119 |
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| 28,655 | ||
| 7,814 94,312 -3,953 |
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| 98,173 |
Page 8
DENTON WEST END COMMUNITY LIBRARY
Statement of financial activities
Detailed analysis of movement in funds
| £ £ General Fund Balance B/fwd 98,173 Prior year adjustment 0 Surplus for the year 9,377 107,550 Total Funds at 31 January 2025 107,550 For the period ended 31 January 2025 2025 |
£ £ 94,312 -3,953 7,814 98,173 98,173 2024 |
£ £ 94,312 -3,953 7,814 98,173 98,173 2024 |
|---|---|---|
| 98,173 |
Page 9
DENTON WEST END COMMUNITY LIBRARY
Notes to the Financial Statements
For the period ended 31 January 2025
1 Accounting policies
The financial statements are prepared under the historical cost convention and incorporate the results of the principal activity which is described in the Trustees report which is on pages 5 and 6.
Cashflow statement
The Company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cashflow statement on the grounds that it is a small entity.
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs 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 and depreciation
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets , less their estimated residual value, over their expected useful lives. On the following bases
Equipment 25% reducing balance basis
Depreciation is not provided on land and buildings, as in the opinion of the Trustees, the carrying value is not greater than it's realisable value.
Stocks
Stocks and work in progress are valued at the lower of cost or net realisable value after making allowance for obsolete and slow moving stocks.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The Charity had no restricted funds in the period ended 31 January 2024, nor in the prior year.
Debtors
The Trustees have decided that no provision for bad or doubtful debts is required.
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DENTON WEST END COMMUNITY LIBRARY
Notes to the Financial Statements ( continued )
For the period ended 31 January 2025
| Note 2 Investment income and gains Interest 3 Tangible fixed assets Cost At 1 February 2024 Additions Disposals At 31 January 2025 Depreciation At 1 February 2024 Charge for year At 31 January 2025 Net Book value At 31 January 2025 At 31 January 2024 4 Stocks General Stocks 5 Debtors and Prepayments Amounts falling due within one year Trade Debtors Prepayments and accrued income Funds debtor |
2025 41 Land and Buildings Equipment Total 161,337 3,557 164,894 0 0 0 0 0 0 161,337 3,557 164,894 0 3,143 3,143 0 104 104 0 3,247 3,247 161,337 311 161,648 161,337 414 161,751 2025 1,544 2025 0 0 0 0 2025 |
2024 30 2024 164,524 370 0 |
|---|---|---|
| 164,894 | ||
| 3,024 119 |
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| 3,143 | ||
| 161,751 | ||
| 2024 1,057 2024 0 0 0 |
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| 0 |
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DENTON WEST END COMMUNITY LIBRARY
Notes to the Financial Statements ( continued )
For the period ended 31 January 2025
Note
6 Creditors
Amounts falling due within one year
| Secured Loan - Building 13 Friends Group Accruals and deferred income Room booking deposits Held 7 Incoming resources Grants Donations legacies & other Investment Income Interest Other Incoming Resources Book Sales Events Tuck Shop Room Hire Clubs and Craft activities Other income Raffle Tickets TOTAL INCOMING RESOURCES 8 Costs of generating funds Community Benefit Events Cost of Sales Activity Costs |
80,919 0 0 0 80,919 18,789 15,579 34,368 41 41 842 13,421 530 2,540 0 0 761 18,094 52,503 0 6,584 1,188 0 7,772 2025 2025 2025 |
87,620 0 0 0 87,620 8,640 9,064 17,704 30 30 832 15,192 133 1,555 0 437 586 18,735 36,469 0 6,654 2,017 0 8,671 2024 2024 2024 |
87,620 0 0 0 87,620 8,640 9,064 17,704 30 30 832 15,192 133 1,555 0 437 586 18,735 36,469 0 6,654 2,017 0 8,671 2024 2024 2024 |
|---|---|---|---|
| 8,671 |
Page 12
DENTON WEST END COMMUNITY LIBRARY
Notes to the Financial Statements ( continued )
For the period ended 31 January 2025
| **9 ** | Overheads Payable in Furtherance of the Charity's objects | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Solicitors Charges | 0 | 0 | |||
| Subscriptions | 0 | 0 | |||
| Heat light & water | 5,709 | 4,345 | |||
| Repairs & renewals | 17,524 | 2,509 | |||
| Training | 0 | 0 | |||
| Health & safety costs | 0 | 0 | |||
| Building loan Interest | 6,014 | 6,166 | |||
| Rent & Rates | 0 | 0 | |||
| Sundries and misc | 0 | 0 | |||
| 29,246 | 13,020 | ||||
| **10 ** | Costs of activities in furtherance of the Charity's objects | ||||
| 2025 | 2024 | ||||
| Refreshments | 0 | 0 | |||
| Merchandising | 0 | 0 | |||
| Publicity & advertising | 0 | 0 | |||
| Fundraising expenses | 0 | 0 | |||
| Service/office expenses | 0 | 0 | |||
| Consumables | 0 | 0 | |||
| 0 | 0 | ||||
| **11 ** | Support costs | ||||
| 2025 | 2024 | ||||
| Insurances | 2,673 | 2,741 | |||
| Professional fees | 0 | 0 | |||
| Postage stationery and photocopying | 0 | 0 | |||
| Accountancy | 0 | 0 | |||
| Licence fees | 1,878 | 2,674 | |||
| Telephone | 1,453 | 1,430 | |||
| 6,004 | 6,845 | ||||
| **12 ** | Resources expended on managing and administering the Charity | ||||
| 2025 | 2024 | ||||
| Depreciation Admin - Owned assets | 104 | 119 | |||
| 104 | 119 |
13 Secured Loan
The balance of the loan in full is recorded in current liabilities as this shows the position should the Charity cease to exist for any reason. It is prudent to expect the loan will have to be repaid possibly before the building is sold. The Balance Sheet shows the position should this happen.
14 Prior Year Adjustment
This note relates to the 2024 figures. As a result of the examination of the financial statements for the prior year, discrepancies in the previously filed
accounts were discovered totalling £3,953. This was principally due to misstatements of the balance due on long term loans. The amount due was understated by £3,911. Other minor adjustments totalled £42.
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