CHARITY COMMISSION COPY
COMPANY REGISTRATION NUMBER: 08280942
CHARITY REGISTRATION NUMBER: 1151800
South Elmsall Community Facllities Llmited
Company Limited by Guarantee
Unaudited Financial Statements
For the perlod ended
31 January 2024

South Elmsall Community Facilities Llmlted
Company Llmlted by Guarantee
Flnanclol Statements
Year ended 31 January 2024
Pages
Trustees, annual report (incorporating the director's reporll
Ito4
Independent examinerfs report to the Irustees
5t06
statement of financial activities (including income and expenditure
accounti
Slatemenl of financial position
Slatemenl of cash flows
Notes to the financial statemenls
ioto15

South Elmsall Communlty Facilltles Llmited
Company Llmlled by Guarantee
Trustees, Annval Report (Incorporallng Ihe Dlrector's Report)
Year ended 31 January 2024
The trustees, who are also Ihe directors for the purposes of company law, present their report
and the unaudited financial slatements of the charity for Ihe year ended 31 January 2024.
R•f•r•nce and admlnlstratlve detalls
Reglstered charlly name
South ElmsalS Communily Facilities Limited
Charlty reglslratlon number
11518CK)
Company reglstratlon number 08280942
Prlnclpal offlce and reglstered 122 Westfield Lane
offl¢e
South Elmsall
Pontefract
West Yorkshire
WF9 2EF
The truJtee$
Mr B Capstick
Mr R Hayhurst
Mr R Lukaszewicz
Mr S Tulley
Company secretary
Ms C L Baxler
Independent examlner
Miss T J Maeer FCA of Townends Accountants LLP
Fulford Lodge
l Heslington Lane
Fulford
York
Y0104HW

South Elmsall Communlty Facilities Llmlted
Company Llmlted by Gvaranl••
Trustees, Annval Report (Incoiporatlng the Dlre¢lor's Report) (contlnvedj
Year ended 31 January 2024
Slructure, governance and management
The organisation is a charitable company limited by guarantee. incorporaled on 5 November
2012 and registered as a charity on 26 April 2013.
The company was established under a Memorandum of Association which established Ihe
objects and powers of the charitable company and is governed under its Articles of
Association. Under those Articles, the Board of Tru51ees are elected and their appointmenl
reviewed annually by Board of Directors.
Alm and purpose
The charity aims to make a difference to the wellbeing of our community while enhancing
the economic and Social regeneration of our neighbourhood.
In order lo do this Ihe objects of the charity are as follows:
To promote. for the benefit of Ihe inhabitants of South Elmsall and Ihe surrounding area, the
provlsion of facilities for Ihe community who have need of such facilities by reason of their
youth, age, infirmity or disablement, financial hardship or social and economic circumstances
or for the public at large in Ihe interests of social welfare and with the object of improving the
condition of life of the said inhabilanls.
To establish or secure the establishment of a community cenlre and other communily
facilities.
Objectlves and acllvltles
Whilsl planning activities to meet Ihese objectives the trustees have taken into consideration
the Chority Commission's general guidance on public benefil and have undertoken projects
in order to achieve Ihese requiremenls.
The charity runs and manages Ihe Weslfield Centre for South Elmsall Town Council.
The building provides office accommodation, room hire and hall hire for weddings. parties
and conferences lo members of the communily.
The centre also houses the Lanes Café which provides the community with hot and healthy
meals al a subsidised rale.
Additionally, the charity maintains a public toilet facility at the Centre.
Achlevemenls and performance
South Elmsall Community Facilities Limited has faced a difficult ￿e1ve months with the cost of
living crisis and the decline from outside funding which has impacled on profils and meant
the charity has had to use its resetves. Energy bills have risen and the demand for our services
has increased.

South Elmsall Community Facllltles Limited
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporallng the Dlrector's Report) (conllnued)
Year ended 31 January 2024
Flnanclal revlew
The charity has used its reserves in order lo continue Ihrough what has been a difficult period
with the cost of living crisis hitting the charity hard. The nursery had to close ils doors dvring
Ihe period due to a lack of qualified staff. The nursery has since reopened and is trading
positively.
Plans for future perlods
The charity ha5 extended its day nursery and hopes the additional income will help build a
surplus for the coming twelve month period.
Reserves pollcy
It is the policy of the charity lo maintain unrestricted funds. which are the free reserves of the
charily, at a level thol equates lo approximately six months unrestricted expenditure. This
provides sufficient funds to cover management and administralion costs and to provid6
funds available for donations to projects as and when required.
Rlsk management
The Truslees have assessed the major risks to which the charity is exposed, in particular those
relaled lo the operations and finances of the Company, and are satisfied thal syslems are in
place lo mitigate our exposure to Ihe major risks.

South Elmsall Communlty Faclllties Limited
Company Llmlted by Guarantee
Tru$tee$' Annval Report (Incorporatlng the Dlreclor's Report) (conNnvedJ
Year ended 31 Jonvary 2024
Responslbllllles of the truslees
The Irustees Iwho are also directors of South Elmsall Community Facilities Limited for the
purposes of company lawl are responsible for preparing the Trustees, Report and the financial
statements in accordance with applicable law ond United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial slalements for each flnancial year
which give a true and fair view of the state of affairs of the charitable company and of the
Incoming resources and applicalion of resources, including the income and expenditure, of
the charilable company for that period. In preparing those financial slatemen15, Ihe trustees
ore requlred to.,
select svitoble accounting policies and then apply them consistently;
observ8 Ihe methods and principles in the Charities SORP;
make judgements and eslimates that are reasonable and prudenl.,
state whether applicable UK Accounling Stondords hove been followed, subject to any
material departures disclosed and explained in the financial slatements;
prepare Ihe financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records thal disclose with
reasonable accuracy at any time the financial position of Ihe charitable company and
enable them to ensure Ihal Ihe financial statements comply wilh the Companies Act 2006.
They are also responsible for safeguarding the assets of the charitable company and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provlslons
This report has been prepared in accordance with the provisions applicable to companies
entitled to Ihe small companies exemplion.
The trustees, annual report was approved on oKI.¥.o.l.Xktr.... and signed on behalf of the
board of Iruslees by:
Mr B Capstick
Trustee

South Elmsall Communily Facilitles Llmited
Company Llmlted by Guarantee
Independent Examlner's Report to Ihe Truslees of Soulh Elmsall Communlty Facllllles Llmlted
Year ended 31 January 2024
report to the trustees on my examination of the financial statements of South Elmsall
Communily Facilities Limited I'the charity'l for the year ended 31 January 2024.
Responslbllllles and basls of report
As the trustees of Ihe company {and also ils directors for Ihe purposes of company lawl you
are responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2(X161'the 2￿6 Act'}.
Having satisfied myself Ihat the occounts of Ihe company are not required to be audited
under Part 16 of the 2006 Acl and are eligible for independent examination, I report in
respecl of my examination of the charity's accounls os carried oul under section 145 of the
Charities Act 2011 I'lhe 2011 Act,). In carying out my examinalion I have followed the
Direclions given by the Charily Commission under section 145151 Ibl of the 2011 Act.
Independent examlner's statement
Since the charity's gross income exceeded £250,OCQ your examlner must be a member of a
body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the
examination because l am a member of the Inslitute of Charlered Accountants in England
and Wales {ICAEWI, which is one of the lisled bodies.
I have completed my examination. I confirm that no matlers have come to my atlention in
connection wilh the examinalion giving me cause lo believe:
occounting records were not kepl in respecl of the charity as required by seclion
386 of the 2006 Act: or
the financial statemenls do nol accord wllh those records: or
the financial statements do not comply with the occounting requirements of
section 396 of Ihe 2006 Act olher Ihan any reqvirement that the accounts give a
'true and fairf view which is not a malter considered as part of an independent
examination; or
Ihe financial statements have not been prepared in accordance with the methods
and principles of Ihe Statement of Recommended Practice for accovnting and
reporting by charities applicable lo charities preparing their account5 In
accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 102).

South Elmsall Communlty Facllltles Limited
Company Llmlted by Guarantee
Independent Examlner's Report lo the Twstees of South Elmsall Communlty Facllllles Llmlled
(conllnved)
Year ended 31 January 2024
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.
Miss T J Maeer FCA of Townends Accounlants LLP
Independent Examiner
Fulford Lodge
l Heslington Lane
Fulford
York
YOIO 4HW

South Elmsall Communlty Facllltles Limited
Company Llmlted by Guarantee
Slatement of Flnanclal Actlvllle$
{Includlng Income and expendllure account)
Year ended 31 January 2024
Period from
IDec21to
31 Jan 23
Year to 31 Jan 24
Unrestricted
funds Total funds Total funds
Nole
Income and endowments
Donations and legacies
other trading activities
Investment income
104,621
511,285
104,621
511,285
254,756
608,552
Total Income
615,936
615.936
863,317
Expendltvre
Expendilure on charitable activilies
Total expendlture
688,187
688,187
863,368
688,187
688,187
863,368
Nel expendllure and net movement In Ivnds
172,2511
{72,251)
1511
Reconclllatlon of Ivnd$
Total lunds brought foward
Tolal fvnds carrled forward
182,919
182,919
182,970
110,668
110,668
182,919
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from conlinuing aclivilies.
The notes on pages 10 to 15 lorm part of these flnanclal statemenls.

South Elmsall Communlty Facllltles Llmlted
Company Ilmlted by Guaranl•e
statement of Flnanclal Posltlon
31 January 2024
2024
2023
Note
Flxed assels
Tangible fixed assets
15
3,073
4,177
Current assets
Debtors
Cash at bank and in hand
16
4,563
203,383
122,293
122.293
207,946
Credltors: amounts lalllng due
w5thln one year
Net cvrrenl assets
17
14.698
29,204
107.595
178,742
Total assets less current Ilabllltl•$
110.668
182,919
Net assets
110.668
182,919
Funds of the charlty
Unrestricted funds
110,668
182,919
Total charlty funds
19
110.668
182,919
For the year ending 31 January 2024 the charity was entilled to exemption from audit under
section 477 of the Companies Act 2006 relaling to small companies.
Direclors, responsibilities:
The members have not required the company to oblain an audit of its financial
stalements for the yeor in question in accordance with section 476:
The directors acknowledge their responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions
applicable to companies subject to the small companies, regime.
These financial statements were approved by Ihe board of trustees and authorised for issue
on aKIAn.l.Lkn.. and are signed on behalf of the board by:
Mr B Capstick
Trustee
Mr S Tulley
Trustee
The notes on pages 10 lo 1 S form part of these flnanclal stalements.

South Elmsall Community Facilities Limited
Company Llmlted by Gvarantee
statemenl of Cash Flows
Year ended 31 Janvary 2024
2024
2023
Cash flows from operallng acllvllles
Net expenditure
(72.251)
1511
Adjustments for..
Depreciation of tangible fixed assels
other interesl receivable and similar income
Interest payable and similar charges
Accrued lincomellexpenses
1,104
(30)
3,877
(10,916)
2,076
191
4,793
8,050
Chonges in..
Trade and other debtors
Trade and other creditors
4.563
(3,590)
(77,243)
14,563)
11 ,267)
9,029
Cash generated from operations
Inlerest paid
Interest received
(3,877)
30
14,793)
Net cash lused inllfrom operating activities
(81,090)
4,245
Cash Ilows from Investlng actlvltles
Purchase of tangible assels
Net cash used in investing activilies
12,1591
12,1591
Net (de¢rea3e)1Snciea$e In cash and cosh equlvalents
Cash and cash equlvalenls at beglnnlng of year
Cash and ¢a$h equlvalents at end of year
(81,090)
203.383
2,086
201,297
122,293
203,383
The notes on pages 10 to 15 form part of these Ilnanclal statements.

South Elmsall Communlty Facilities Limited
Company Llmlted by Gvaranlee
Notes to the Flnanclal Statements
Year ended 31 January 2024
General Inlormatlon
The charity is a public benefit entity and a private company limited by guarantee,
registered in England and Wales and a registered charily in England and Wales. The
address of the regislered office is 122 Westfield Lane, South Elmsall, Pontefract, West
Yorkshire, WF9 2EF.
stalement of compllance
These financial statements have been prepared in compliance with FRS 102, 'The
Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the
Statement of Recommended Practice applicable lo charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102) (Charities SORP IFRS 10211 and the Companies Act 2006.
Accountlng pollcles
(a) Basls of preparallon
The financial slatements have been prepared on Ihe hlslorical cost basis.
The financial statements are prepared in sterling. which Is the funclional currency of the
entity.
The charlty also meets the definition of a publlc benefit entily as defined under FRS 102.
(b) Golng concern
There are no malerial vncerlaintles about the charity's ability to continue.
(c) Fund accountlng
Funds held by the charily are either:
Unrestrlct•d general Ivnds
These are funds which can be used in accordance with Ihe charilable objects at Ihe
discretion of the trustees.
Restrlcled funds
These funds can only be used for particular restiicled purposes within Ihe objecls at the
charity. Restriclion5 arise when specified by the donor or when funds are raised for
particular restricted purposes.
(d) Incomlng resource$
Income and donations are accounted for as received by the chority. No permanent
endowments have been received in the period. Income from other trading activities is
accounted for as they are received by the charily.
10-

South Elmsall Community Facllltles Limited
Company Llmlted by Guarantee
Notes to the Flnanclal Statements (contlnued)
Year ended 31 January 2024
Accountlng pollcles (conllnued)
(e) Resources expended
Expenditure is recognised when a liability is incutred. Charttable activities include all
expenditure associated wilh the day to day provision of Community Facilities.
{1) Tanglble assets
Tangible assets are inilially recorded at cost, and subsequenlly stated at cost less any
accumulated depreciation and impairment losses.
{g) Depreclatlon
Depreciation is calculated so as to write off the cost or valvation of an asset, less its
residual value, over the useful economic life of Ihal asset as follows:
Equipment
20% straight line
(h) Flnanclal Instiuments
Financlal instrumenls are classified as accounled for, according to the svbstance of the
contractual arrangemenl, as either financial assels, financial liabilities or equity
instruments. An equity instrument is any contract that evidences a residual interest in the
assets of the company afler deducting all of its liabilities.
{1) Deflned conlilbvtlon plans
Contrlbutions to defined contribution plons are recognised as an expense in the period
in which the relaled service is provided.
Ilmlted by guarantee
The liability of Ihe members is limited lo £l.IX).
Donallons and legaclos
Unrestricled Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Council grants
Donations and event income
Sundry grants
83,138
18,264
3.219
83,138
18.264
3,219
207,444
15,860
31,452
207,444
15,860
31,452
104.621
104.621
254,756
254,756

South Elmsall Community Facilities Limited
Company Llmlted by Guaran1••
Notes lo the Flnanclal Statements (contlnued)
Year ended 31 January 2024
Olher Iradlng actlvllles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Lanes cafe
Westfield cenlre - room leltings
Public loilets
Adult education hire
Childrens cenlre
3G Sports pilch hire
203,283
56.114
980
40.184
146,733
63,991
203,283
56,114
980
40.184
146.733
63,991
252,323
59,696
386
26,627
269,520
252,323
59,696
386
26,627
269,520
511.285
511,285
608,552
608,552
Investmenl Income
Unrestricted Total Funds Unrestricled Total Funds
Funds
2024
Funds
2023
Bonk interest
30
Expendlture on charltable acllvltle$ by lund type
Unrestricted Tolal Fund$ Unrestricted Total Funds
Funds
2024
Funds
2023
Lanes cafe
Westfield centre- Room letlings
Public toilets
Adult education hire
Childrens centre & play group
Support costs
360.538
90.057
825
25,434
207.366
3,967
360,538
90,057
825
25,434
207,366
3,967
405,487
149,027
1.255
18,208
284,473
4,918
405,487
149,027
1,255
18,208
284,473
4,918
688,187
688,187
863,368
863,368
Expendlture on charllable actlvltles by acllvlty typ•
Activities
undertaken
directly
Supporl Total funds
costs
2024
Total fund
2023
Lanes cafe
Westfield centre - Room letlings
Public toilets
Adult education hire
Childrens centre & play group
360,538
90,057
825
25.434
207,366
3,877
90
364.415
90.147
825
25,434
207.366
410,280
149,152
1,255
18,208
284,473
684,220
3,967
688.187
863,368
12-

South Elmsall Community Facilltles Llmlted
Company Llmlted by Gvarantee
Notes to the Flnanclal Statements (conllnued)
Year ended 31 January 2024
10. Analysls of support costs
An0￿51S of
supporl
costs
Total 2024 Tolal 2023
General office
Bank charges
90
3,877
90
3,877
125
4.793
3.967
3.967
4,918
1 l. Net expendllure
Net expenditure is slated afler charging/lcrediting):
2024
2023
Depreciation of langible fixed assels
1,104
2,076
12. Independenl examlnatlon lees
Period from
Yearto l Dec 21 to
31 Jan 24 31 Jan 23
Fees payable to the independent examiner for:
Independenl examination of the financial statemen15
3,500
5,986
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as
follows:
Period from
Yearlo l Dec 2110
31 Jan 24
31 Jan 23
Wages and salories
Employer contributions lo pension plans
394,175
3.527
432,939
4,308
397,702
437.247
The average head count of employees during the year was 3312023: 361. The average
number of full-lime equivalent employees during Ihe year is analysed os
follows:
2024
No.
2023
No.
Number of part time staff
33
36
No employee received employee benefits of more than £60,IXQ during the year12023'.
Nill.
13-

South Elmsall Community Facllltles Limited
Company Llmlted by Guarantee
Notes to Ihe Flnanclal Statemenls (conllnuedj
Year ended 31 Januory 2024
14. Trustee remuneratlon and expenses
No remuneration was paid to trustees in the year, nor were ony trustees, expenses
reimbursed.
15. Tanglble flxed assets
Equipment
Total
Cost
At l February 2023 and 31 January 2024
Depreclallon
At l February 2023
Charge for the year
At 31 January 2024
Cariylng amount
At 31 January 2024
At 31 January 2023
32,606
32,606
28,429
1.104
28,429
1,104
29,533
29,533
3,073
3,073
4,177
4,177
16. Debtors
2024
2023
other debtors
4,563
17. Credltors: amount$ falllng due wlthln one year
2024
2023
Accruals and deferred income
Social securily and other taxes
other creditors
7,114
7,579
18,030
11,169
14,698
29,204
18. Penslons and other post retlrement beneflls
Deflned contrlbutlon plans
The amount recognised in income or expendilure as an expense in relation to defined
conlribution plans was £3.52712023.' £4,308).
14-

South Elmsall Community Facilitles Limited
Company Llmtted by Gvarantee
Notes to the Flnanclal Statements (conllnved)
Year ended 31 Januory 2024
19. Analysls of charllable funds
Unreslrlcted lunds
Al
l February 2
023
At
31 Jonuary 2
024
Income Expenditure
Unrestricted Fund - Central Reserves
182.919
615,936
{688.187)
110.668
At
l December
2021
At
31 January 2
023
Income Expenditure
Unrestricted Fund - Central Reserves
182,970
863,317
1863,3681
182,919
20. Analys1$ of net assets belween fund$
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less thon l year
Net asse1$
3,073
122,293
114,6981
110,668
3,073
122,293
(14,698)
110,668
Unrestricted Total Funds
Funds
2023
Tangible fixed assels
Current assels
Creditors less than l year
Nel assels
4,177
207,946
129,2041
182.919
4,177
207,946
129,2041
182,919
21. Analys1$ ol change$ In net debt
At
At
l Feb 2023 Cash flows 31 Jan 2024
Cash at bank and in hand
203,383
(81,0901
122,293
15