Wilsden Village Hall Cliai-ity iiiiiiibei. 1154371 A coiiipaiiy l iiniled by gtiai'ai)tee iiiiinbei- 08688329 Aiiiiiial Report and F'inancial Stateinents foi. tlie yeai" ended 31 Mai'ch 2024 WYCAS COMMUNITY ACCOUF*TINLI WEST YOSIKSIIIRE
Wilsden Village Hall Aniiual Repoi"t aiid Fiiiancial Stateinciits foi" the yeai" ended 31 m"Ch 2024 Coiiteiits Page Ti-listees, I'epoi-t 2to5 Exaiiiiiiei-'s i-epoi'l Stateinent of fiiiaiicial activities BalaiiLe slieet Notes Éo Ilie accoiiiits 9t0 14 Pi'ei)ai'ed by West Yoi'lcsliii-e Coiniiiui)ity Accoiiiitaiicy Seivice CIO Ti'ustees, i'epoi-t foi- tlie yeai. ended 31 Mai'cli 2024 Refei-eiice aiid i( diniiiisli'alive details of the cliai'ily, its ti'ustees aii(l advisors Tlie ti'iistee8 during tlie tiiiancial yeai. aiid iii) to and incliidiiig the dale the I'ei)011 was ai)i)I'oved wei'e.. N<iiiie Positioii Dates David Holiiies Chair Richai'd Fi'eeinai) Trec1SUI'ei' Paul Hall Vice Chaii. Susai) Scoll Einina Tlionias Peter Kelley Ai)poiiile(115 Api-il 2024
Wilsde,n Village Hall Manageiiieiil leaiii Milioii Peai'soii lo Jaiillkll'y 2024 PaLII Wcslcoll Icelley Sulclifte fi'oi)i Janiiai'y 2024 Cliarity nLiinbei- 11.54371 Registei'ed iii F.iigland and W¢ile8 Coiiipany iiiiiiibei. 08688329 Regislei'e(l in Eiiglaiid aiid Wales Registered and priiicipal addi'ess Towiiliel(I Wilsdeii Bi'adfoi'd BD15 OHT Bankei-s Bai'clays Baiik i)Ic 77 Noi-lh Sii'eel Iceigliley BD213R7 In(lependenl exaimiiiei. Alan Dodd FCCA West Yoi'kshii-e Coilliiiiiii ity Accouiilancy Sei'vice CIO Sti'iiiger House J4 LL]ploii Sireel Leeds LSIO 2QW Sli-uclui-e, govei'iiance and i)iai)aoei)ieiil The cljarily is a compaiiy liinited by guai'aiitee. The coinpaiiy was iiicoi-poi'ated on 12 Septeinbei. 2013 aiid the clia2.ily begaii ils Llidl'ildble aclivilie% oil l JaiiLiai'y 2014. 11 is govei-lied by a meiiioi'aiiduin and ai-licles of association. Tl)e liability of tlie iiieiiibei's iii Ilie eveiit of tlie coiiipaiiy bein(T wouiid ui) is liiiiited lo a siiiii iiol e.Kceeding £ l. Wilsden Village Flall was opened in 1976 aftei. a fiindi'aisiiig cainpaigii led by Wilsden Village Society. Tlie Village Hall is an indepei)(lenl coiniiilllllty ceiitre, led by a voliintai'y Inanageineiil coniiiiittee, who engage a i))aiiagei' lo ovei'see tlie day lo day I'uiii)iiig. 'riie Village Hall provides facilities for cliild cai-e, a youll) cliib aiid a libi'ai'y sei'vice, wliilsl liousing Inaiiy local gi-oiips aiid classes covei-ing all age gi'oiips.
Ti'iistces, i'epoi't (coIitinLied) foi. tlie yeai. ciided 31 Mai'eli 2024 Wilsden Village Hall Metliod of I'eci'liiliiieiit aiid ai)poinliiieiil ot. ti'ustees The Ii'iistees of the cliai'ily al'e also tlie dii-ectoi's for the i)urposes of coinpaiiy law aii(l al'e appoiiiled by tlie Iiieiiibei's al the AGM. Indiictioii ai)d Ii'aiiiiiig al-e pi-ovi(led as I'eqiiii-ed dei)eiiding on the i-ole lo be iii)dei'laken aiid the skills of tlie ti'ustee. Maiia(Feinent coininitlee Tlie i)iaiiageiiieiit coiiiiiiittee is iiiade lip of Ineii)bei's of Ilie village, Pai'ish Coiiiicil aiid usei. gi-oiips of the Village Hall. We have bi'oadeiied and slrei)giheiied OLII. Ii-LlStee Iiieinbei-ship to incliide I'ei)resenlatives fi'oiii Ili¢ ai'ls coiniiilinily aiid local coiiiiiiuiiity, logetliei. witli a iieiv I'epi'esei)lalive fi'oiii the Pai-isli Couiicil. Risk niaiia(Jeineiil "l)e Iiitill¢igei)iei)I coiiiiiiillee coiiducls I'egiilai. I'eview5 of Il)e Inajoi. I'isl<s lo wliicli Ilie chai'ity is exi)osed. Wliere ai)pi'opi'iate, systein% ()I' pi'acedui'es have beeii established to InitigJale Ilie i-isks tlie ehai-ilsl faces. Iiilei'iial I'isks are ii)iiiiiiiised by Ilie impleii)enlatioii of pi'ocediii'es foi. auihoi'isalioii ot all Ii'ansaclions and i)I'ojects. Pi-ocedui-es cll'e iii place to eiisui'e coiiiplianee Hiiili liealih and safet)i of staff, voliiiiteei-s aiid iisei's, iii pai-liciilai. Ilie cl)ildi'eii. Objectives aiid activities The chai'ity's objects The chai'ily's objects are foi. piibl ic beiiefil ai)d al'e I'estricled to the tolloiving.. To fui'thei. or benefit tlie I'esideiits of Wilsdci) aiid the neighboiii-liood, witliout distiiictioii of sex, sexual (Ii'ieiilalioii, race oi. of political, I'eligioiis oi. oiliei. 01)i1l1011s by associaliiig logetl)ei- Ilie said resiilents aiid tlie local aiitlioi-ities, volLlI)tdl'y and otliei- oi'gaiiisatioiis iii a coiiiiiioi) erroi-l lo advance educalioii aiid to pi'ovide fcicililies iii the ii)lei'esls ol- Socilc I welfai'e foi- reci-ealioii leisiii-e liine occiipation witli tlie nbjeclive of iinpi'oviiig the conditions of l ife foi. the I'e5iclenls. Tlie cliai'ily's niaii) activities The Village Hall pi-ovides a C0111111Linity space Foi. Ihe I'esidenls of Wilsdeii aiid tlie sui'i'ouiidiiigj ai'ea, foi- ediicalional and I'eci-ealioiiill aolivilies, aiid foi. iiieetiiigs aiid social occasioi)s without disliiictioii of age, sex oi. i-eligious i)ei'suasioii. We lii)use senioi. ai)d jiiiiioi. youtli cliibs. The niore senior iiieinbers of tlie village are siippoited witli a i-aiige of activities incliidiiig a weelily NHS spoiisoi'ed walkiiig gi'oup, ai) iiidooi. bowls club, a Tuesday luiiclieoi) cliib aiid Tliursday afternooi) Ineetiiig, aiid access lo Bi'adford libi'ai'ies sei'vice tlii'ougli oiii- coiiii)iiii)ily libi'ai'y. Public beiiefil slaleiiient Iii seltiiig OLir objectives and planiiii)g out. activities oiii. Ti'ustees Iiave giveii seriuiis considei'alioii lo Il)e Cliai-ity Coiniiiission's genei'al gui(laiice on piiblic beiiefil aiid iii pai-liculai. tlie advancement of educatioii, social aiid I'eLI'ealioi)al wellbeing. Achieveinents aiid i)ei'foi'iiiaiice The Village H¢ill conliniied io pi-ovide well sei-viced accoiiiiiiodation foi. a vai'iely of local gi'oiips across 1( ge gi'oups and social sli'ala. It i'einains in close cooperatioii will) Wilsden Pai-isli Coiincil aiid beiiefits fi'oim Ilieii. financial suppoi-i. Jiinioi. aiid Seiiior Yoiiih cliibs coiitiiiued to I'iiii fi'om the sile logeil)ei' witli Wilsden Coininiinily Librai'y. Nuinei'ous iiid¢i)ei)deiil local gi-oupslsiiiall biisiiiesses coiiliniie to iise Ilie Hcl11 to pi'ovi(le classes foi. all ages siieh Il)al Ilie Halls eveniiig sessioiis al-e al full cai)acily. Occasioiial Iise by pati'oiis foi. fainily uallieringsli)dl'lies I'einaiiis buoyant. Acliievenieiils aiid i)erfoi'inaiice (coiiliiiued)
Wilsdeii Village Hall Ti'uslees, i'epoi't (coiitiiiued) foi. tlie yeai. elided 31 Mai'cli 2024 Tlie Hall coiiliiiLied lo suppoI'111)e local Wai'iii Si)aces iiiilialive with gi'aiil fliiidiiig fi'oi)) Bi-adfoi'd Meli'opolitaii Coiiiicil wlio additioiially coiitiniied lo sui)poi'l the Hall Ihi'oiigl) Col'e Gi-ant fliiiding and fiiiid ing for Ilie Seiiioi. Youlli CILib. 1.he Halls pi'eiiiises conliiiued lo host tlie local Squasli Club. Fii)¢incial challeiiges affecting the secloi. coiiliiiiie lo i)I'esei)I difficuliies iiicliidii)g hecivy Iltilitsi cl)ai'ues howevei. desi)ite Iliis the Hall I'eiiiaii)s in a liealihy capital i)osilioii willi tlie I'eciiiisile I'esei'ves. suine pi'ogi-es% ivas iiiade lo iiiiligate loss or iiicoine li-oin Wilsden Villaoe Nui'sei'y SLh()ol witli ad(litioiial Lisers for the Lowei. Flall aiid coiiiiiiei-Ll<il i)ffiLe lels. Plan% al'e it) place lo I'efui-bisli Ilie Lowei. Hal I lo di'ive iiici'Lased usage ciiid gi-ai)l api)licalioiis al'e iii pi'ocess. 'riie H¢ill siiccessfiilly I'aii Ilie aniiu<21 Clii'islinas Cclleiidai. Ph()logi'apliy Coiiipelilioii and Cliristiiias Mai-l<et. Tlie Hall hosted pi'ogi'ainines lai-geliiig Men's Paiii Maiiagement aiid Pi'iinai'y Scliool Cliildi-eii's illenlal liealtl). New gi'oiips were welcoined lo tlie Flall iiicliidiiia a iieiv l oddlei. gi'oiii), "fable Teiiiiis and Ziiinba. Fiiiaiicial i-eview The net exi)endiliii'e foi- the year was £6,386, iiicliiding iiel expendilLlI'e of £6,025 011 uni-esli'icted fui)ds and net expeiidillire of £361011 I'esti'icled fiiiids aftei. Ii-ansfei's. Tlie maiiageimenl coimiiiillee is vei-y gi'ateful foi. the conliiiued fiiiaiicial .%upi)oi'l fi'oin Wilsden Pai'isli Counci I, wliich is so iiiipoi-laiil foi- tlie ongoiiig siislainabilily of Ilie hall. Resei'ves i)olicy The chai'ily's fi'ee I'esei'ves, excluding fixed assels, at Ilie sieai- end wei'e £39,889. Tlie cliai'ity's policy is Ihal ¢1 geiiei'al fl'ee i-eserve sliolild be Iiiainlaiiied equivaleiit to tlii'ee Inoiiths of biidgeted 01)ei'aliiig C051s. Curi'eiiily Il)is ivoiild equate lo alinost £22,000, ¢iiid the Iruslees and iiiaiiageineiit coiniiiittee liave also <igi-eed Ilial, wlieii fiiiids are <ivailable, Ihcse sliould be iiivested bacli into f¢icilities lo Inainlaiii and iinpi'ove Ilie vil lage Iiall. Wilsden Village Hall Siateiiieiit of ti'ustees, I'e51)01)sibililies Tlie ti'uslees (who al-e also the direcloi's foi. the PLlI-poses of coiiipany law) al'e I'espoiisible foi. prepai'iiig the Ti'uslees i'epoi't aiid tl)e fiiiancial slateineiits iii accordaiice with tlie applicable law aiid UIC Accouiiliiig Slaiidards. Coini)aiiy law requii'es Ilie li'ustees lo prepare fiiiaiicial accouiils foi. each finc1ncial year which give a tl'Lie and fair. view of tlie Stale of affairs of the cliai-itable coini)aiiy and (If Ilie iiicoining i-esoiii'ces aiid applicatioii of I'esoui'ces, incliiding the iiicoine and expeiidilui'e, of tlie cliai-itable coini)any for the yeai.. In pi'epai'ing tliese financial slateinent5, the ti'uslee5 are i-equii'ed lo.. select Sllltable accoiinliiig policies and api)ly Iliein consisteiitly. obsei've Ilie Imeihods and pi'inciples ii) the Chai'ities SOKP. mal(e jLidgeineiils aiid estiii)ates that al'e I'easoiiable aiid i)I'udeiil' slate ivhether ai)plic<ible Ul< a¢coiiiiting slandai'ds have been followed, subject lo any Inatei'ial deparllires disclosed aiid explained in Il)L fiiiaiicial slaleineiits.
"ri'ustees, i-epoi t (coiiliiiLied) loi. Ilie yeic ]' elided 31 M(Ii'clI 2024 pi-epare tl)e acooLiiils oil a goiiig coiicern basis uiiless it 15 ii)appi'oi)riale to i)resiiiiie Ili¢il Ilie cliai'ilable coiiii)ai) Ji will coiitiiiiie iii opei'alioii. The Ii-listees al-e I'espoiisible foi. l(eepiiig i)I'opei- accoiiiiliiig i-ecoi'ds wliicli disclose M'itli I'easoiiable acciii'acy at aiiy tiiiie tlie tiiiaiicial posilioii ol. Ilie cliai'itlc ble LOliiP<111y aiid lo eiiable tlieiii lo eiisLlI'e Iliat ilie fii)Ic Iicial accoiiiits cuini)l)I witli (lie Coiiipaiiies Aci 2006. They ¢11'e also i-espoiisible foi. safegliarding tlie assets of tlie chai-ity aiid Iieiice foi. taliiiig i-easoiiable steps for the pi'eveiilioii aiid deteclioii of fi-aLI(l and otliei- ii-regiilai'ities. Tl)is I'ei)oi't lias beeii pi'ei)¢ll'e(l iii accoi'daiice ivitli tlie SLateiiiei)t of Ilecoinineiided Pi'lc Ctice.. Accouiitiiig aiid Repoi-liiig by Cliai'itie% (Cl)ai'ilies SORP (FRS102)), aiid it) accoi'daiice ivitli tlie special pi'ovisioiis of tlie c0111paiiies Act 2006 j'elaliiig to Aiii)I'niied b}1 tlie l)oai-d of tl-Lislees 011 Sigiiecl.. (Ti-u%lee) Naiiie.. lei/nRI.J rRL L Iykii
Wilsdeii Village Hall liidependeLIt exaniiiier's i'epoi't to tlie tI'uslees 0£" Wilsdeii Vil lage 14all I I'epoit to the cl)ai'ity Ii-uslees on i)iy exaininalion of the accounts of the chai-itable Loi)Ipaiiy for the yeai. elided 31 Mai'ch 2024, Nvliich are set out 011 pages 7 10 14. Resi)oiisibilities aiid basis of I'epoi-t As tlie charity's Ii'ustees of Ilie chai'itable coini)aiiy (and also its dii'ecloi's foi. Ilie piii'poses of coinpaiiy law) yoii al'e i'espoiisible foi- tlie pi-epai'atioii of the aeeoiiiils in accoi'daiice with tlie i'equii'eineiits of Ilie Coinpanies Act 2006 ('Ilie 2006 Act,). Havingj satisfied Inyself that tlie accouiits of Ilie chai'ilable comi)any are not I'equired to be audited iiiidei. ljarl 16 of the 2006 Acl c11)d are eligible foi. iiidei)endei)t exainii)ation, I I'epoi't ii) I'espect of Iny exaiiiinalion i)f yoiii. Ll)ai'ity's accoiiiits as cai'ried OLII linder section 145 of tlie Cliai'ities Act ('Ihe 201 l Act,). In cai'i'ying out Iny exaininalioii I have followed the Directioiis given by the Cliai-ity Coiiiniission uiider section 145(5)(b) of Ihe 201 l Acl. Iiidei)eiideiil e,xaminei s slateiiieiil liave eoiiii)leled Iny exain inatioii. I coiifiriii that 110 Inalei'ial iiiallei-s have come to iiiy atteiitioii in coiinectioii with tlie exaininalion giviiig Ine cause to believe Ilial iii aiiy Inatei'ial I'especl.. l accouiiting I'ecoi'ds wei'e not kept in I'espect of the conipany as I'equii'ed by sectioii 386 of Ilie 2006 Act,. 01- 2 tlie accoiii)ts do not accoi'd with tliose I'ecoi'ds; oi. 3 the accouiits do not comply with the accouiiting I'equit'eineiils of section 396 of the 2006 Act otliei. than any reqiiii'einent tlial tlie accoiinls give a 'ti'ue and fair view, whicli is iiot a inalter considei'ed as parl of ali iiidependenl exaiiiiiiatioii; oi. 4 tlie accollllts Iiave not been pi'epared in accoi-daiice with tl)e methods and pi'iiiciples of the Statement of Recoiniiieiided Practice foi. accaiinling aiid I'epoitiiig by charities lai)i)li¢able lo cliarilies pi'epai'ing theii. accounts in accoi'dance willi tlie Fiiiancial Repoitiiig Stand<ll'd applicable in the UIC and Republic of Ii'elaiid (FRS 102)]. I Iiave no coiicei'iis aiid have coiiie ¢lCI'OSS 110 011)ei' Inattei's iii coiiiieclion with the exaininalioii lo wliich attentioii slioiild be di-awi) iii tliis i-eporl in oi'dei. to enable a pi'oper iiiiderslai)ding of Ilie accounts lo be I'eciclied. Signed.. Name.. Alan Dodd FCCA 1111212024 West Yoi'kshii-e Coiniiiunity Accountaiicy Sei'vice CIO Sii'iiiger 14ouse 34 Liiptoi) Sii'eel Leeds LS102QW
Wilsden Villag)e 14all Uiii'esli'icted Resli'icled Total fiiiids fuiids fiinds fiiiids Iiicoiiie fi'oiii.. Cjl'siiils, coiili-acls and donation5 Village Hall iiicoiiie 121 14,843 57,676 420 15,263 57,676 19,469 60,791 Sqliasli Cliib 5,965 5,965 3,588 l.liiidi.aisii)g eveiits 4,747 4,747 5,584 Banlc intei'est 269 269 62 Suiidi'y ii)coine 230 230 268 Total iiicoiiie 83,730 84,150 89,762 Exi)eiiditiii'e oii.. Salai'ies, NIC. aiid peiisions Staff Ii-avel 131 28,281 39 28,281 39 22,476 130 Rates and refuse 4,237 4,237 4,017 Util ities 14,969 14,969 11,914 Maiiiteiiance and secLlI'IIy 4,468 4,468 9,766 Cleai)ing aiid genei'al office cosls 3,078 3,078 5,316 Subsci'iptioiis at)d liceiices 1,061 1,061 1,466 Pl)otocopiei' 1,322 1,322 1,340 Insiii-aiice 2,397 2,397 2,266 Telei)hone 1,385 1,385 1,408 Coimputei. expeiises 1,797 1,797 6,842 Postage aiid slalionei'y 247 247 441 Fiiiidi'aising eveiits 1,802 78 2,583 5,656 Adveitising ai)d publicity 294 294 2,098 Pi-oject activity costs 349 349 842 Bank cliai'ges 447 447 496 Pi'ofessioiial fees 14,101 14,101 23,036 Accountancy fees 1,708 1,708 1,749 Independent exaininalioii 1,122 1,122 SLlI)di'ies 128 128
Wilsden Village Hall Depi'ecialioii 6,140 6,140 16,028 Bad debts 309 309 Doi)alioiis iiiade 74 74 38 Total expei)(lilLlI'e 89,755 781 90,536 118,528 Nel ii)coine / (exi)eiidiliii'e) (6,025) (361) (6,386) (28,766) (iiiclLidi ng suiiiinai'y incoiiic and expeiiditiii'e accoiiiit) foi. tlie yeai- elided 31 Mcll'cll 2024 Fuiid balaiicg% bi'oiiglil foi-wai'd Fuiid balaiices cai'i'ie(I foi'wai'(I All iiicoii)iiig resoui'ces ai)d I'esoui'ces exi)eiided derive fi'oin conliiiiiiiig activities. Balance slieet 420 17.677 2023 as at 31 Mai'cli 2024 2024 2024 2024 Uni'esti'icled Resh-icled Total Fixed a5se15 Taiigible assets Total fixed assets Ciii'i'ei)l assets Debtoi-s and pi'ei)ayineiits Casli at baiik and in haiid 161 7,938 40,243 7,938 46,541 8,000 Total ciii'i'ei)l assets ainoLiiils falliiig diie williiii 01)e yeai. Ci-ediloi's and acci'Lials Total ciii'i'ei)t liabilities Nel cui'i-eiil assets l (liabilitie5) 4C),187 47 41CI Nel ¢issels Funds Uni'esti'icled fuiids Resti'icted fiiiids 52,429 52,429 6,298 58,454 6,659
Wilsdeii Village Hall Total fiiiids 1112 Icffeclive Jaiiiiary 20191. Tlie finaiicial .%laleiiieiits vvei'e pp]'oVe[l by tlie boai'd of ti'ustees oli Sigiied.. (TrLlStee) Naiiie.. Notes to the accoiiiits foi- tlie yeai ended 31 Mai'ch 2024. l Accoiiiiliiiu l)alicies Basis of accoiiiitiii(r Tliese accouiits liave beeii i)I'ei)ai'ed uii(lei' the l)istoi'ical cost coiivei)tioii Ivitli ite1115 1.ecogiiise(l at Lost oi. ti'aiisactioii valiie Liiiless otliei-lvise slclte(l in tlie i-elevEtiit iiote(s) to these accoiiiits. Tlie fincliicial slateineiils Iiave beei) pi'epai'ed ill 12CCOI'(laiice ivith Ilie Staleiiieiil of Recoiniiienile(I Pi-actice.. AccoLinlii)g and Rei)01-lii)lJ by Cliai'ities pi'cparino Ilieii- aLcoiinls in ic ccol-daiice willi Ilie Fiiiaiicial Repoi'tiiig Siaii(lai'd api)licable iii Ilie UIC aiid Repiiblic of Ii'elaii(l (FRS 102) (elyective l Jaiiiiill'y 201 ()) Gliid willi tlie Cliai'ities Act2011 'I'lie cliai-ity coiislitiites a piiblic beiiefit eiitity as defiiied by FRS 102. Tliei-e lias beeii i)0 cliaiige to tlie accoiiiitlLig poliLies siiice last yeai.. No cliaiiges liave beeii 1l1iide lo Ilie accoiiiils foi- pi'evioiis yeai-s. Goiiig coiicei'ii 'T'l)e Ii-listees (ll-e .qalisfieil tlial tliei'¥ al'e no Iiiatei'ial Iiiiceitillllties about tlie cliai'ity's ability to conliiiiie. Iiicoinints i-esoiii'ces All iiicoiniiig I'esoiii'ces ¢ll'e iiicliided in tlie Stlc teiiieiit of fiiiaiicial Activitie% (SOFA) wlieii Ilie cliai-ity liecoines ei)litled to Ilie I'esources, if it is Inoi'e likely tli¢in Iiot tliat Ilie ti'iistees ivill i-eceive the i-esoiii-ces aiid tl)e iiionelai'y valiie C<111 l)e ineasiii'ed ivitli siifficieiit I'eliability. Gi'ants and Iloiiatioiis Gi'aiils aii(I don1( tIOllS l< I'e only inclii(led in tlie Sob A ivheii tlie cliai'ity hir S Lincoiidilioiicil ei)titleineiil to tlie I'esoiii'ces. Whei'e gi'aiils al'e i'elated lo pei'forinance and speci fic (lelivei-ables, they are accoiiiitecl foi- c1S tlie c111¢ I'ity eai'iis Ilie I'iglil to coiisidei'alioii by its i)ci'foi'inakice. Expeiiditiii'e aiid liabilities
Wilsden Village Hall Expei)ditiii-e is I'ecogiiised oli an acci-lial basis as a liability is incui'i'ed. Liabilities are I'e.cognised wliei'e il is ii)01-e liliely tliaii iiot tlial Il)ei'e is a legal or coiisli'uctive obligation coiiiiiiilliiig Ilie c111( I'lty to i)ay oiil Ilie I'esoui'ees aiid Ilie aniuiiiil of tlie obliualioii cali be Ineasui'ed will) 5'ea50nable cei'laiiity. Taxalioii As a cliarity the oi'ganisalioii beiiefits fi'oim l'ates I'elief and 1% geiiei'all)i exeiMI)i fi'oiii incoine tay and capital gaiiis tax bill not fi-oin V A T. Ii'i'ecovei-able V A T is incliided iii the cosl of those items lo wliicli il I'elales. "raiigible fixed assetb Tai)gible fixed assels costiiin Inoi'e Ilian £500 al'e capilalised 1( 11(1 incliided at cost including any iiicideiital exi)enses of a¢iiiiisilioii. G ifted asscls al'e sliowii al Il)e valiie lo the Ll)ai'ity on I'eceii)i. Depi'ecialioii is i)I'ovi(led on all lai)gil)le fixed as%cls 111 l-ates Liilculaled to wi'ile ofi. the cost 011 cl sli-aighi liiie basis ()vei' Ilieii. expecled 115eful ecoiioiiiic lives as follows.. Coinpulei. eqiiii)iiiei)l.' ovei- 3 years Fixtui-es and filliiigs.. ovei. 5 yeai's Pi'opei-ly iiniii'oveiiieiit5.' ovei. 5 ye1c I'S l)eiisions Tlie chai-ity 01)ei-ales a defiiied ¢onlribiilion scliei)ie for Il)e benefit of its eimi)loyee5. Tl)e costs of coiiti'ibiilions al'e i-eco¥nised iii Ilie yeai. Ihey al'e payable. Notes to the acLouiits for tlie yeai. elided 31 Maich 2024 Accoiiiitiiig policies contiiiiied Fiiiid accouiiling Uiii'e4li'icled fiiiids are available foi. iise al tlie disci'etioii of tlie trustees in fLlI-Ilierance of the geiieral objectives of tlie Ll)ai'ily. Resti'icle(I funds are subjected to I'e811'iclioi)s 011 tlieir expenditui'e iii)i)osed by Ilie doiioi. oi- Ilirougli tlie lei'ms of ali appeal. Fuitliei. exp11( iiation of tlie iiatui-e aiid pui-pose of eaLlI fui)d is incliided ii) tlie i)otes to tlie accolints. Leases Rei)Is Lindei. opei'aliiig leases are cliai'ged on a sti'aiglil liiie basis ovei. Il)e lease tei'im or lo an eai'liei. d¢ile if Ilie lease cali be delei'ii)ined witli()Iil fiiiaiiciic I peiialty.
Wilsden Village Hall Notes to tlic aLcoun(s coiitillLied foi. the yeai. elided 31 Mai'cli 2024 2 CJl'8nls aiid doiialioi).8 2024 Uiiresli'icted 2024 Resli'icled 2024 Total 2023 Total fiii)ds fliiids fuiid5 fiilld5 Bi-adfoi'd MDC 12,922 220 13,142 12,270 Wil%deii Pai'isli Coiinci I 200 200 1,500 Sii. Geoi'ge Mdi'liii Ti'ust Oihei. donations 3 Staff costs an(1 i)uiiibei's 2024 2023 Gl-oss salai'ies 28,131 22,266 Social secui'ity custs 330 681 Einploymenl allowance (330) (681) Peiisions 150 210 420 22 47() Defined eoiili'ibutioii pension scheiiie 2024 2023 Costs of Ilie scheine lo tlie cliai'ily foi. tlie year 150 210 4 Reslricled fuiids Balai)ce blf Incoiniiig Oulgoiiig '1 I'aiisfei's F3al¢iiice clf Coi-onalion Event 420 420 Covid Recoonilioii gi'ant 361 831 Disability gi'ant 967 967
Wi5sdeii Village Hall 1112iovation Piiiid 4,500 4,500 6,659 6,298 Fuiid iiaine Pui-pose of I'esli'ictioii Coi'onatioii Eveiit Fiii)diiig fi-oiii Bradford MDC aiid Wi15deii Pai'ish Couiicil loThiai'ds costs of c.01-oiialioi) eveiits Covid Recogiiitioii grai)I oi. I'ecognilion of tlie woi'k of voluiiteei's. Disability gi'lc Ilt 'I"o ftiiid tlie pi'ovisioii of facilities foi. disabled usei's. Iiiiiovalioii Fiiiid 'oi' Ilie Yollth Sei-vice Rai)doin Acts of ICiii(Iiiess i)I'oject. I'lic avei'age iiuinbei. of eimi)loyees dui'ing Ilie 5ieai- wa5 4.9, beiiig ali avei'age of1 .4 fiill tiine eqiiiv<ileiil {2023.' 2.7, 1.2 Fl-p ). Tl)ei-e wei'e iio eiiiployees ¥villi eiiioliiinei)Is above £60,000. 420 781 12
Wilsdeii Village Hall Notes to tlie accouiits coiitinued foi- tlie yeai. elided 31 Mai'cli 2024 5 Tangible 1( ssets Fixliii-es aiid Coii)piitei' Filliiigs equipmeiit l)I'opei'ty iiii)I'ovenie i)ts £ Total Cost Al l Api'i12023 A(Idilions At 3 I Mai-Lh 2024 2,826 1 ,003 3,829 77,176 81,482 1,003 82,485 De )i'¢ciatioii Al l Api'il 2023 Chai'ge foi. yeai. Ai 31 Mai-ch 1,586 1,150 945 493 61,274 4,497 63,805 6,140 1,480 42 535 65,771 17C)77 2024 2,736 1,438 69,945 Net book value Al 31 Mai'ch 2024 6 Debloi's aiid pi'epayinenls 2024 2023 Debloi's 5,472 5,082 Pi'epayineiits 2,466 2,918 7,938 8,000 7 Cash al bank and iii Iiaiid 2024 2023 Casl) at banlc 46,487 44,049 Casli iii liand 54 82 13
At 31 Mai'cli 2023 Wilsdeii Village Hall Notes lo tlie accounts continued foi the yeai. elided 31 Mai-cli 2024 9 Rel<lted i)ai'ty Ii'ansaclions Trustee expeiises No ti'ustee received any exiieiises dui-ing this yeai- oi. tlie pi'eviou5 yeai.. 8 Ci'ediloi-s and acci-uals 2024 2023 Ci'editoi-s 2,181 2,079 Acci'iials 2,906 2,306 Taxation aiid social .seciii'ity 224 108 Othei. ci'edilors 2,981 202 8,292 4,695 Ti-ustee 2'einiinei'atioii aiid benefits No ti'uslee received aiiy I'einiiiiei'alioii oi. benefit dui'iiig tliis oi. the pi'evioiis yeai-. Reinuneralioii aiid benefits I'eceived by l(ey iiianageineiil persoiiiiel Tlie key Iiiaiiageineiil pei-soiiiiel of Ilie cliai'ity iiiclLide Il)e Ii'iistees, Ilie Centi'e Mai)agei' and tl)e Deplily Manager, iiicILicling Iliose wlio al'e engage(l on a 5eif-einployed fi-eelai)Le basis. Tlie total beiiefils of tlie Icey iiiai)ageiiieiit i)ei'soiinel of tl)e chai'ily wei'e £17,472 (pi'eviuiis yeai-: £21,286) No kn-listee I'eceived any i-eniiiiiei-alioii oi. bei)efit iii this capacity diii'ing this or Ilie previous year. l O Opei'1< ting leases Exi)ecte(I fiilLlI'e iiiiiiiiiiiiiii lease payiiienls ovei. tlie reniaining life of tlie lease, (iiialysed iiito Il)e pei'iod iii ivliicli Ilie coi)Iiiiitineiil falls diie.. 2024 2023 Wiil)in oiie year Iii the secoiiil to fifth yeai's illLliisive 1,219 2,134 3,353 1,219 3,353 4,572 14
Wilsdeii Village Hall Stateineiit of F-iiiaiiLial Activities iiicluding coiiipai-atives foi. all funds (includiiig suiiiniai-y iiicoine aiid eypeiidiliiie account) foi. tlie yeai. ended 31 Mai'cli 2024 2024 2023 Ui)I'esli-icled Uni'esti'icted fui)ds fiiiids 2024 2023 Resli'icted fiiiids 2024 Total fuiid5 2023 Total tuiids Res11'iLted fiii)ds Iiicoine Gi'1( Ills, coiitt-acls aii(I donalioiis Vil lage Hall iiicoiiie Sqiiasli CILib Fuiidi'aising events Bank inlei'est Siiiidi'y iiicoine Total iiicoime 17,104 60,791 3,588 420 15,263 57,676 5,965 4,747 269 230 84,150 19,469 60,791 57,676 -5,965 4,747 269 230 5,584 62 268 89,762 62 268 87,397 Expeiidilui'e Salai-ies, NIC aiid pensions Staff Iravel RalLs aiid i-eflise 28,281 22,476 44 4,017 11,914 6,383 4,815 1,466 1,340 2,266 1,408 1,376 441 1,918 175 732 496 21,193 1 ,749 1,122 77 16,028 28,281 39 4,237 14,969 4,468 3,078 1,061 1,322 2.397 1,385 1,797 247 2,583 294 349 447 14,101 1,708 1,122 128 6,140 309 74 90,536 (6,386) 22,476 130 4,017 11,914 9,766 5,316 1,466 1,340 2,266 1,408 6,842 441 5,656 2,098 842 496 23,036 1,749 1,122 86 4,237 14,969 4,468 3,078 1,061 1,322 2,397 1,385 1,797 247 1,802 294 349 447 14,101 1,708 1,122 128 6,140 309 74 89,755 (6,025) Mainleiiaiice and secui-ily Cleaniiig and geiiei-al office costs Subsci'iplioi)s anil liceiices Pholocoi)iei' Insui'aiice I'elei)Iione Coini)Iiler expeiises Poslage aiid slalionei'y FLiiidi'aisiiig eveiits Advei'lisiiigJ and piiblicily Pi'ojecl activity costs Bank chai'ges Pi-ofessional fees Accoiintaiicy fees Iiidei)endenl exaiiiiiiation Suiiili'ies Depi'eciation Bad debts Doiialioiis iiiade Total expendilLlI'e Nel incoiiie / (expeiiditui'e} 501 5,466 781 3,738 1,923 1,843 16,028 38 101,474 (14,077) 38 118,528 (28,766) 781 (361) 420 17,054 (14,689)
riiii(I balai)ces bi-oiiglil toi'wai'd 21,348 P iiii(I l)alances carried foi'wai'd 6,6.59 454 C) C)59 16