CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, annual report (including Directors, report) for the period From: Period start date: l December 2023 To: Period end date.. 30 November 2024 Charity name: St George's Community Trust Ltd Charity registration number: 1158166 Company number: 8768049 Objectives and actlvities SORP referen Summary of the purposes of the charity as set out in Its 80vernin8 document Para 1.17 The objects of the Company are to advance cltizenship and community development within the Ovenden ward of Calderdale Metropolltan Borough Council in West Yorkshire, England, its adjoining wards, and any successor wards: a) To develop the capacity and skills of the members of the socially and economically disadvantaged community of the Ovenden ward of Calderdale Metropolltan Borough Council in West Yorkshire and the surroundlng area in such a way that they are better able to identify, and help meet, their needs and to partlclpate more fully in society. b) To advance in life and relieve the needs of famllies and community through: {l)The provlsion of facilities and support in the Interest of social welfare, designed to Improve their conditions of Ilfe; (il) Providing support and activities which develop their skills. capacities, and capablllties to enable them to participate in soclety. c) To promote soclal inclusion for the public benefit by preventtng people from becoming soclally excluded, relieving the needs of those people who are socially excluded and assisting them to Integrate Into society. For this clause 'socially excluded, means being excluded from society, or part5 of society, as a result of one or more of the following factors: unemployment. financial hardship. youth or old age; ill health (physical or mental),. substance abuse or dependency Including alcohol and drugs. discrimination on the grounds of sex, race, dlsability, ethnic origin, religion, bellef, creed,
sexual orientation or gender re-assignment" poor educational or skills attainment; relationship and family breakdown; poor housing {that is houslngthat does not meet basic habitable standards," crime {either as a victim of crime or as an offender rehabilitatin8 Into society). Famllles, Chlldren and Young People: We offer a Famlly Engagement Service to support famllles dealing with multiple issues. We had 32 contacts supporting with issues. including schoolin& housing, and social care need5. Summary of the main activlties in relation to those purposes for the public benefit, in particular, the activities, projects or servlces identified in the accounts. Para 1.17 and 1.19 Tralnin8 and employablllty; We offer work placements within the House and preschool. We supported 34 people with job application forms and updated Cv's. 10 participants found suitable employment 4 people went into self employment. Tralning we have had: 3 Emergency Flrst Aid Courses Mental Health Flrst Ald Level 3 Online Tralnlng wlth New Skills Academy which 18 people took part in. SIA1Service Industry Authorlty ) Tralnln8 Health and wellbelng: Lunch club operated weekly with 68 contacts over a 6 Month time period with 5 regular attendees. General Support 46 people had access to general 5UPPOrt around benefits e.g. PIP. referrals for Counsellin8, SUPPOrtin8 With funeral arrangements, and 8ettin8 people wlth disabillties 'Blue bad8es'. Warm Space- due to the cost of livin8 crisls and the Govemment taking the winter fuel payment we opened up the settln8 Monday-Thursday 9.(MJ am- 11.30am for people to come and get warm, have a drink and a chat In a safe and secure environment. Wednesday Soup and a roll saw 25 contacts enjoyln8 a bowl of homemade soup and a roll. Sllmmlng Buddies started in October and has had 18 contacts so far. particlpants can come, get weighed and stay have a brew and a chat Monday-Thursday 9.00 am- l.lJ) pm hopefully leaving feeling lighter and a have a mindset of healthier lifestyle. Environmental: We are part of 'Friends of Shroggs Park,. A 8roup of residents and organi5ations meet to dlscuss Issues around the park and how these can be resolved. Working together to do clean-ups and provlde resources for the park where a propriate. We have been artof
the Shroggs Park Delivery Group where stakeholders have come togetherto spend £180,000.(K)I transforming the park. Projects undertaken Include: Resurfacing the paths Pulling down the old pavilion New signage and community notice boards Active Spots and games throughout the park to promote movement The bushes and trees have had a crown Ilft The Woodland walk has been restored Picnic benches put around the chlldren's play area Spring/summer bulbs have been plants An orchard with frult trees planted for the community to enjoy when fruit is produced. Charity shop - the charlty shop has had 209 contscts. We take all Items of clothln8 and rag that we can* resell. Members of the community can just come and take what they need if funds are tight. We also pass clothes and equipment on to other organisations In the area. We have helped famllles fleein8 domestic vlolence with clothing, household goods, toys etc. Over this last year we have Impacted sustalnability and the UK Net Carbon Zero by recyclin8 and reducin8 waste 8oin8 into landflll of the following: 914kg of clothes, bags, shoes etc 724k8 of books 985kg of Brlc a Brac including toys, Ctys houseware etc Partnershlp worklng: North Hallfax Partnershlp - Varlous meetings regarding the Cost of Llvlng Crisi5 and events like 'Thriftmas', Christmas Lantern Walk, Easter Egg Hunt. Other organisations that we have worked wlth over this TAR period are: Healthy Minds- Walk for Health Unmasked Mental Health - Training sesslons New Beginnings Church - Games Group Calderdale Narcotics Anonymous Calderdale Midwifery Service5-team Tralnln8/Meetings St George's Church- Mothers, Union Calderdale Fostering team - Training facilities Statement confirmlng whether the trustees have had regard to the guidance issued by the Para 1.18 The Trustee5 of St George's Community Trust Ltd have seen the guidance issued by the Charity commission {September 2013) on Public Benefit and believe that the Trust Is fully meeting thi5 in its activities.
Charity Commission on public benefit Additional information {optional) You may choose to include further statements where relevant about: SORP reference Policy on grant-making Para 1.38 Para 1.38 Pollcy on soclal investment Includin8 pro8ram-related investment Contribution made by volunteers Para 1.38 The Trust recognises that It won't run wlth the support of its Volunteers Includin8 those on the Board of Trustees. We have had 12 volunteers during this reporting year who facilitate activities and support the Trust on the board. Other Achlevements and performance Summary of the maln achlevements of the charity, identifying the difference the charity's work has made to the clrcumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 This year where we have worked independently and in partnership with other organisations to achieve posltive outcomes for those living and working Within our community. The Trust has made 1,468 contacts through the various activities/ sessions run. Additional information (optional) You may choose to include further statements where relevant about.. Achievements against objectives set Para 1.41
Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other Financial revlew Review of the charity's financlal position at the end of the period ststement explaining the policy for holding reserves stating why they are held Amount of reserves held Reasons for holding zero reserves Para 1.21 At the end of the perlod the charity had 6 month5 running costs in monies not includln8 the fixed assets. Para 1.22 The charity aims to have at least 3 months of operating finances in reserve. Para 1.22 Zero Due to only having 6 months runnin8 costs In the account. Para 1.22 Details of fund materially in deficit Para 1.24 No fund5 were materially in deficlt. Explanation of any uncertainties about the charity continuing as a 8oln8 concern Para 1.23 With only having 6 months running Costs in the account there is always uncertainty aboutthe charity contlnuin8 as a going concern. Some of the money Is restrlcted funding. Organisations are dolng online training instead of agaln using us for room hire. We are constantly looklng at how we can improve our financial sustalnablllty . Additional information (optional) You may choose to Include further statements where relevant about: Para 1.47 Currently, the charities prlnclpal sources of funds are the charity shop, room hire and grant funding for up to 12 months of activity costs from 3 dlfferent sources. The charity's prlnclpal sources of funds (including any fundraising) Investment policy and objectives includlng any soclal investment policy adopted A descrlption of the principal risks facing the charity Other Para 1.46 The principal risk facing the charlty is being unable to 8aln successful funding to continue the valuable work it does within the area. Para 1.46
Structurei governance and management Description of charity's trusts: Type of 8overning document: for example, trust deed, memorandum and articles of association etc How is the charity constituted? for example limited company, unincorporated assoclation, cio Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Additional information {optional) You rnay choose to include further statements where relevant about: Para 1.25 The governing documents forthe Trust are memorandum and articles of assoclation. Para 1.25 The charlty is a company limited by guarantee. Para 1.25 The Trustees are selected at the AGM by the members. The PCC of St George's Church. Ovenden are entitled under the Trust's memorandum and articles of assoclation to appoint one trustee. Para 1.51 Policies and procedures adopted for the induction and training of trustees The charlty's or8anlsational structure and any wlder network with which the charlty works Para 1.51 Para 1.51 Relationshlp wlth any related parties Other Reference and administrative detalls Charity name Other names the charty uses St George's Community Trust Limited SGCT Re8iStered charity number Charity's Principal address 1158166 St George's House, 2 Lilac Street Lee Mount Halifax HX3 5BT
Names of the charity trustees who manage the charltv Trustee name Once (if any) Dates acted if not for whole year Name of person {or body) entitled to appoint trustee if an Phllip Norman Ashworth Glenn Roper Jennifer Sutcliffe Secretary Vice Chair November 2014- 13 March 2024 Paul Bown Malcolm Charles Nowell Treasurer Christine Hupalo Rev Alan Maxwell Chalr PCC, St George's Church approved Corporate trustees Director name name5 of the dlrectors at the date the report was Name of trustees holdin8 title to property belonging to the charity Trustee name Dates acted if not for whole ar Funds held as custodlan trustees on behalf of others Descrlption of the assets held In thls capacity Name and objects of the charlty on whose behalf the assets are held and how this falls within the custodlan charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional information (optional) Names and addresses of advisers (optional information) Type of adviser Name Address Independent 34 Boothtown Road, Halifax HX3 6NE Examlner John R Hudson Name of chief executive or names of senior staff members (optional information) Llsa Jayne Okonkwo Trust Manager
Exemptions from dlsclosure Reason for non-disclosure of key personnel details Other optional Information Declaratlons Tho company has takon advantage of tho small companies, exomption In preparfng tho rnport above. Tho trustses declare that they have approved tho trustsos, report (including dlrnctors, report) above. Signed on bohalf of the charlty's tru8teesldirectors Slgnature(8) Full narno(s) Posltlon (for example Secrntary, Chalr, otc) 4A Lcow CHRI IL OF ffzLL Dat• l3l Wl
st George's Communlty Trust Llmlted Charity number 1158166 A company limited by guarantee numb8r 8768049 Annual Report and Flnancial Statements for the year ended 30 November 2024
st George's Community Trust Limited Annual Report and Flnanclal Statements for the year ended 30 November 2024 Contents Pago Trustees, r8POrt 2to4 Examinerfs report Statement of financial activitias Balance sh88t Notes to the accounts 8t012
St Georye's Community Trust Limlted Balanc• gheet as at 30 Novombar 2024 2024 Unrestrlct8d 2024 Restricted 2024 Total 2023 Total Flxed assots Tangible assets Total fixad a880ts (5) 1.945 1.581 1,581 Currant assets Debtor8 and prepayments Cash at bank and in hand Total current a880ts (6) (7) 7,750 7,750 391 14,347 7,750 22,097 8,304 Currnnt Ilabllltle8: arnounts falllng duo wlthin one year Creditors and accruals Total current Ilabllltle8 (8) 41 41 Net current assets l (Ilabllltie8) 14,347 7,750 22.097 8,345 Total a88•ts1086 current Ilabllltle8 16,292 7,750 24,042 9,926 Net assets 16,292 7,750 24,042 9,926 Funds Unrestricted fvnds Restricted furKIs Endowment funds Total fund8 (1,808) (1,808) 7,750 {8,836) 7,750 1,808) 7,750 5,942 (8,836 For the yw 8ndlng 30 Novemb•r 2024 the charftsble company wa6 éntllltAI tr) exempkn from audit under 88ckn 477 ofthe Companl Act 2C(k8 r8letlng to small c*mponle$. The membw8 have not requIr1 the tharftsble eornpAny to obtaln an audll of Its accounts for Ihe year In questlon In accordance vAth 89cUon 476. The tr86 (who 0180 the dlre¢tor8 for the purposés of company law) aCkn[edge thelr reswnslblllti86 for cOmpln9 ¥th the requlremants of the Act wlth re6pect to aco)unllng reMFds and the prepar8llon of accounts. Those aunts havo bn prepor•d In accord•nce wtth tho provijlons &ppllcabl• lo compani08 #ublect to th• Small GompanSes' r•glm• and wllh FRS 102 {thctlve January 2015). The financial statements were approved by the board of trustees on Date.. Is (Trustee) Name LJ4d MA%LELL
St George's Community Trust Limited Trustoos. rnport for the yoar ondod 30 November 2024 Reference and admlnlstratlva do15 of th• charlty. Its trustaas and advisor8 The trustees durlng the flnanclal year arKI up to and indudlng the date the report was approved were: Namo Position Da Alan Maxwell Chalr Philip Ashworth Secretsry Malcolm Now811 Treasurer Glenn Roper Jennifer Sutcliffe Paul Bown Christine Hupalo November 2014- 13 March 2024 Charlty numb•r 1158186 Reglstered in England and Wales Registered In England and Wales Company numbor 8768049 Roglsterod and prlnclpal addr•88 Sl George's House 2 Lilac Street Lee Mount Halifax HX3 5BT Banker8 Barclays Bank PLC 39147 Commercial Street Halifax HX11BE Indopondent examlner Mr John Hudson Structur•, gov8rnanc• and managamont The charlty Is a company lirnited by guarantee arKI was formed on 0811112013. It Is gov8med by a memorandum and artlcles of association. The liabillty of the members in the evont of the company being vAiund up is limlted to a sum not exceeding £1.00 Method of rncrultment and appolntmont of trust3 The trustees of the charfty are also Ihe directors for th8 purposes of company law and are appointed by the member5 at the AGM.
St Georye's Communlty Trust Limited Trust•os' report (continued) for the year endod 30 Novomber 2024 ObJectlve8 and actlvltlès The charlty's objects The objects of the Company are to advance citizenshipand community development viithin the Ovenden ward of C81derdale Metropolilan Borough Councll In West Yorkshire, England. its adjoing wards and any 8uccessor wards. a) To develop the capacty and skills of the mambers of the socially arKI economically disadvantaged community of Ihe Ovenden ward of Calderdale Metropolltan Borough Council in West Yorkshlre and the surroundlng ares in such a way that they are better able to identrfy, and help meet, their needs and to partlcipate more fully in society. b) To advance In life and relleve needs of families arKI community through: i) The provlslon of facllltles and 8UPPOrt In the interest of social welfare, designed to improve their conditions of lrfe,. 11) Provoding support and actlvltles which develop thelr 8kllls, capacities and capabilitb8 to enable effectlve participation In society- c) To promote social Inclusion for the public benefrt by prwienting people from becoming socallly excluded, relivlng the needs of those people who are socially excluded and asslsting them to Intergrat8 into soc*. Thé charlty8 maln actlvltlos We work wlthln 4 strands." Families, chlldren and young people, health and wellbeing, traIn1r and employability and enviromental projects. Publlc b•n•fit 8tat•ment In settlng our objectives and planning our activities our Trustees have glven serlous consideration to the Charity Commission's general guidance on public benefit and In particular the athancement of tralning and employability, health and vlellbelng projects includlng listening 8ervl¢e. arts and craft8 an(1 Connections. Achlov•ments and p•rfomiance SGCT 8re 6till deallng with the fall out of Covid -19 whlch 88 affected the financlals of the Trust due to organisations not having meetlngs or training the same. Over thls last year have had over 1468 contActs. 800 have been vla room hire as 3 new organisations are using the Space at Sl George's House. 68 contacts re Over 50's lunch club whlch provided a 2 course meal. chal, bingo or a quiz. 48 people recleved general support. 31 listenlng ses8ions. supportlng 4 people. 34 poople gained support to access employment and tralning with 10 flndlng suitable employment and 4 people golng self employed. The Trust have 7 members on the board and 4 other volunteers, Flnanclal revl•w The nel income was £14772, Including net Irwme of £7022 on unrestricted funds and net income of £7750 on restricted funds. RerVeS poIIcy The charltvs free reserves, excludlng red assets, at the 'SGCT Accounts 2023 year end were £14347. The charlty must explaln any policy it has for holding reserves and state the amounts of th08e reserves and why they are held. If th& trustees have decided that holdlng reserves Is unnecessary, the report must disclose this fact and provide the reasons behind thls deGiSiOn. If at the date of approving the report and accounts, there are uncertainties about the charitls ability to contlnue as a golng concem, the nature of these uncertainties should be explained. Funds In deficit Fund8 held as cu8todlan trustee on behalf of others
st George's Community Trust Limited Trustees. rnport (contlnued) for the year ended 30 Novembor 2024 stat•m•nt of tru8te88' responslbllltiva The truslees (0 are also th8 directors for the purposes of company law) are responsible for preparing the Trustees report and the financial ststements in accordance with the applicable law and UK Accountlng Standards. Compary law requires the trustees to prepare flnanclal accounts for each financlal which glve a Irue and fair vlew of the state of affairs of the charltsble company and of the incoming resources and application of resources. includlng the Income arKI expenditure, of the charitable company for the year. In preparlng these finanol81 Statements, the trustees are required to: select sultable accounting policies and apply them conslstently, observe the methods and princlples In the Charftles SORP; mak8 judgemerts and estlmates that are reasonable and pruden(. state whether applicable UK accounting standards have been followed, subject to any materlal departures di8c103ed and explained Sn the financial 8tatemerrt8: prepare the accounts on a going concem basis unless It Is inappropriate to presume that the charllable company will contlnue In operation. The trustees are responsible for keeplng proper accountlng records lch di8dos8 wlth reasonable accuracy at any time the flnandal position of the charltable company and to enable them to ensure that the financlal accounts comply with the Companles Act 2006. They are also responslble for safeguarding the assets of the charlty and hence for taking reasonabl8 Steps for the prevention and detectlon of fraud and other irregularltles. This report has been prepared in accordance with th8 Statement of Recommended Practlce,. Accounting and Reporting by Charities (Charltles SORP {FRS102)), and in accordance wlth the special provlslon8 of the Companles Act 2006 relatlng to small companles, Slgned on b half of the board of trustees: Signed....... (Trustee)
st Georye's Comrnunity Trust Limited Independent oxamlnorfs report to the trustoos of St George's Community Trust Limited I report to the charity trustses on my examination of the accounts of the charitsble company for the ar ended 30 November 2024, which are set out on pages 6 to 12. Rospon81bllltle8 and ba818 of rnport As the charltls Irustees of the charitable company (and also Its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance wlth the requirements of the Companles Act 2006 ('the 2006 Acl,). Having satlsfied m>Belf that the accounls of the charltable company are rt required to be audrted under Part 16 of the 2006 Act and are ellglble for Independent examinatlon, I report in respect of my examination of ur charlV8 accounts as carried out urHYer seclion 145 of the Charotles Act (Ihe 2011 Act.). In carrying out my examinatlon I have followed the Directions given by the Charity Commisslon under sectk)n 145(5Xb) of the 2011 Act. Indepèndent examlnarfs 8tatamonl I have completed my examination. I confirm that no materlal matters have come to my attentlon In connectlon with the examlnation giving me cause to believe that In any rnaterial respect: 1 accountlng records were kept in re8pect of the company as required by sectlon 386 of the 2006 Act; or 2 the accounts do not accord with those records: or 3 the accounts do not comply with the accounting requlrements of sectlon 396 01 the 2006 Act other than any requirement that the accounts give a 'true and fair vievl whlch Is not a matter considered as part of an Independent examSnatlon; or 4 the aoUnts have not been prepared in accordance wlth the methods and prlnclples of the Ststement of Recommended Practice for accounting and reportlng by charities [applicable to charltles preparing their accounts in accordance with the Financial Reportlng Standard applkable In the UK and Republlc of Ireland (FRS 102)]. I have no concerns and have come across no other matters In connection with the examlnation to %thlch attention should be drawn in this report in order to enable a proper understandlng of the accounts to be reached, Signed: N8m8'. JoF4hJ o Mvb5olJ Relevant professional qualification or body.. MrJohn Hudp•on 34 Boothlown Road Hallfax HX3 6NE
st George's Communlty Trust Llmlted statement of Flnanclal Activities (including summary incomo and oxpendlturo account) for tho year ended 30 November 2024 2024 Unrestricted funds 2024 Re8tricled funds 2024 Total funds 2023 Total funds Incom• from: Grants and donations Salary recharge Catering recharge Photocopier recharge Roorn hire Other Income Total In¢omo (2) 28,586 28,566 3,000 250 1,188 4,609 11,414 3,000 250 1,188 4,609 275 1,135 3,305 10.542 28,566 39,108 17,140 Expendlture on: Salaries and Nl Voluntser Expenses Photocopler Sage Telepl)one Sundries Rent In8urancelother Utltlles Staff tralnlng Total expendlturo Net Incom• l (expondSturo) Transfer8 between funds Not movèmont In funds (3) 15,671 15,671 13,652 527 125 393 527 125 393 598 3,210 2,852 960 507 122 828 3.210 2,852 2,906 616 22,704 (5.564) 24,336 5,942 24,338 5.942 5,942 5.942 (5,564) Fund balancas brought forward Fund balances carrled forward 19,623) 19,623) 20,001 All incoming resources and resource8 expended derlve from contlnulng activities.
st Georye's Community Trust Limited Notes to the accounts for tho year ondod 30 Novomber 2024 1 Accountlng pollcles Basls of acGountlng These acc(xJnts have been prepared under the historical cost convention with items recognlsed at Cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The fSnanclal statements have been prepared In accordance wtth the Statement of Recommended Practice: Accounting and Reporting by Charltles preparSng thelr accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectlve 1 January 2015) The charlty Gon5titute8 a public benefit 8ntity as defined by FRS 102. R•¢on¢lllatlon wlth prnvlou8 G¢n¢rally A¢c¢pted Accountlng Practlce In proparlng th• accounts The trustees have considered whether in applying the accountlng policies reoulred by FRS 102 and the Charlties SORP FRS 102 the restatement of comparative items was required. They have detennlned that no such r88tslement Is required. As a consequence, there has been no change to the accountlng policies Since last year. No changes have been made to the accounts for previous yBar8, Golng conurn The trustees are satlsfied that there are no material uncertalntles about the charws ablllty to continue. Incomlng rn8ourco8 All incoming resources are Included In the Statement of Flnanclal Activities {SOFA) when the charlty becomes entitled to the resource8, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability. Grants and donatlon8 Grants and dortionS are onty included In the SOFA when the charty has unconditional entitlement to the resources. Where grants are related to performance and specific deliverabl8S, they 8re 8ccounted for as Ihe charlty earns the rlght to consideratlon by its performarKe. Donated goods for resale are valued at the amount 8Ctually reali8ed upon thelr sale. Dorkqted assets, facilltles or services are valued at their estimated value to the charity. This is Ihe price that the charlty estimates It would pay in the open market for equivalent Items", or services and facilities of equivalent utllity to the charlty. Expondlture and Ilabllltles Expenditure is recognised on an accrual basls as a Ilablllty Is Incurred. Liabilttles are recognised there it Is more likely than not that there is a legal or constructive obllgatlon committing the charity lo pay out the resources and the amount of the obligation can be measured wllh reasonable certainty. Taxatlon As a charlty the organisatlon benefits from rates relief and is generally exempt from income tax and capital gains lax but not from VAT. Irrecoverable VAT Is included in the cost of those items to which it relates. Tanglble flxed ag50ts Tangible fed assets costing more than £1000.00 are capltallsed and included at cost Includlng ary Incldental expenses of ar4uisition. Grfted assets are shown at the value to the charlty on reipt. Depreciatlon is provided on all tangible fixed assets at rates calculated to vffite off the cost on a straight line basis over their expected useful economic lives as fcllows.. Freehold land: nil Freehold bulldlngs: over 50 years
Project and office equlpment: over 5 sears Computer equlpment.. over 3 years Motor vehicles: over 4 years Equlpment held under finance leases: over the life of th6 lease Penslons The charity operates a defined contributlon scheme for the beneflt of Ils employees. The costs of contrlbutlons are recognised in the year they are payable. Fund accountlng Unreslrlcted funds are available for use at the dlscretlon of the trustees In futherance of the general objectives of the charity. Restrlcted funds are subjected to restrictions on thelr expenditure impose(I by th8 ¢Jonor or through the terms of an appeal. Further explanatlon of the rre and purpose of each furKI 18 included In the notes to the accounts. Lea8•8 Rents under operating leases are charged on a straight line basls over the lease term or to an earlier date ff the lease can be determined without flnanclal penalty.
st George's Community Trust Llmlted Notes to the accounts for tho year •nd•d 30 Novombor 2024 1 Accountlng pollclm Contlnued Ba818 of accountlng These accounts have been prepared under the hlstorical cost comiention with items recognl8ed at cost or transaction valu8 unless otherwise stated in the relevant notels) to these accounts. The financlal slatements have been prepared In accordance wlth the Statement of Recommended Practice: Accounting and Reporting by Charftles preparing thelr accounts in accordance with the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) The charSty con8tStute8 a wblic benefrt entity as defined by FRS 102. Rocon¢lllatlon wlth prnvlou8 Genorally Accepted Accountlng Practlce In preparlng th• aCUnts Th8 trustees have considered whether In applylng the accountlng policies required by FRS 102 and the Charitles SORP FRS 102 the restatement of comparative Items was requlred. They have determlned that no such restatement Is requlred. As a consequence, there has been no change to the accountlng policies since last year. No changes have been made to the accounts for prevlous years. Golng concorn The trustees are satisfied that there are no material uncertalntie8 about the charitys abillty to continue. Incomlng rw*urs All incoming resources are irlUded In the Statement of Flnancial Activities (SOFA) en the charity becomes entitled to the resources, it is more Ilkely than not that the trustees will receive the resources and the monetary value can be measured with SLrfficient reliablllty. Grants and donatlons Grants and donations are only Included in the SOFA ¥then the charity has uncondltlonal entitlement lo the resources. Where grants are related to performance and Specif delNerables. they are accounted for as the charlty earns the rlght to conslderatlon by its performance. Donated goods for re8ale are valued at the arnount actually realised upon thelr sale. Donated assets, facSllties or services are valued at their estim8ted value to the charty. This is the price that the charlty estlmates It would pay in the open market for equivalent Items,. or servlces and facilltSes of equlvalent utility to the charlty. Invmtmonts Investments are slated at market value at the balanc6 sheet date. The SOFA includes the net gains and losses arislng on r8valualions and disposals throughout the year. Expondlturn and Ilabllltl•8 Expenditure is recognised on an accrual basls as a liablllty És incurred. Liabilities are recognlsed where It is more likely than not thal there is a legal or con8tructive obllgation committing Ihe charity to pay out the resources and Ihe amount of the obligation can be measured wlth reasonable rtainty. Grants payable wlth porformanco condltlons Where the charlty gives a grant with corKlitK)ns for its payment being a specific level of servlce or output to be provlded. such grants are only recognised In +he SOFA once the recipienE of the grant has provided the specified serv or output. Grants payable wlthout porfomianca conditions wre there are no condltlons attaching to th8 grant that enables the dorK)r charity to realistically avoid the commitment. a liability for the full funding obllgation must be recognised.
TatIon As a charity the organisation benefrts from rales relief and is generally exempt from income tax arKI capital gains tax but not from VAT. Irrecoverable VAT Is Included In the cost of those Items to whlGh it relates. Tanglble flxad assots Tangible fixed assets costing more than £1000 are capitalised arKI included at cost including any Incidental expenses of acquisttion. Gifte(l assets are shown al the value to the charity on recelpt. Depreciation Is provided on all tangible fixed assets al rates calculated to write off the cost on a straight line basls over their expected useful economic lives as follow8: Freehold land.. nil Freahold buildings.. over 50 Jears Project and office equipment.. over 5 year8 Computer equlpment.. over 3 sears Motor vehlcles: over 4 years Equipment held under finance18ases: over the Ilfe of the lease Ponslons The charity operates a defined contrfbutlon scheme for the banefrt of its employees. Th8 costs of contributions are recognised in the year they are payable, Fund accountlng Unrestricted funds are available for use at the discretion of the Irustees in furtherarKe of the general objectives of the charlty. Designated funds are unrestricted funds earmarked by the trustees for partiGular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Endowment funds represent those assets whlch must be held pernianently by the charity, prlncipally Investments. Income ari8ing on the endowment funds can be used in aordanCe with the objects of the charlty and Is Included as unre8trlcted income unless restrlctions have been Imposed by the donor. Any capltal galns or losses arlslng on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged agalnst the fund. Further explanatlon of the rtUre and purpose of each fund Is Included In the notes lo the accounts. Rents under operating leases are charged on a straight line basis over the lease term or to an earller date rf the lease can be detgmiined without financial penalty.
st Georye's Communlty Trust Limlted Notes to tho accounts contlnued for the year onded 30 Novomber 2024 2 Grants and donatlon8 2024 Unrestricted funds 2024 Restricted funds 2024 Total funds 2023 Total funds Donation National Lottery Ward Forum Grant CFFC st George Martin Trust Groundworks UKSPF Calderdale Councll UKSPF 512 512 1,035 8.000 5,000 12,553 15,500 12,553 15,500 512 28,053 28,565 23,999 3 Staff costs and numb•r8 2024 2023 Gross salaries & Nl etc Social Security costs Employment allowance Penslons 15,671 13,372 15,671 13,652 The average nurnber employees durlng the year wa8 1, being an average of 1 full tlme equivalent (2023: 1 FfE). There were no employees with emoluments above £60,000. Defin•d contrlbutlon p•nslon schamo 2024 2023 Costs of the scheme to charity for the year Amount of any contributions outstsnding at the year end Amounl of any contributions prepald at the year end 10
st George's Community Trust Limited Notes to the accounts continued for th• y•ar ended 30 November 2024 5 Tangibl8 2980ts Total Cost At 1 December 2023 Ad(litions Disposals At 30 November 2024 1,581 1,897 1.945 1,581 reclation At 1 December 2023 Depn reversed r6, dlsposals Charge for year At 30 November 2024 1,581 1,897 1,581 1,581 At 30 November 2024 1,581 1,581 At 30 November 2023 1,945 1,897 6 Debtors and prepaymonts 2024 2023 Debtors Prepayments 391 7,750 391 7 Cash at bank and In hand 2024 2023 B8racla>B 22,097 7,482 22,097 7,482 8 Cr•dltorn and accruals 2024 2023 Loans and overdrafts Creditors Accruals 41 41 Securtty over aBsets If any loan or other creditor holds a charge or other securty over any assets of the charity please provkle delaSls 11
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesldirectorsl members of St George's Community Trust Halifax HX3 SEB On accounts for the year ended 30 November 2024 Charity no.: Company no.: 08 Set out on pages I report to the chaiity trustees on my examination of the accounts of the Company for the year ended Responsibilities and basis of report As the charty's trustees of the Company (who are also the directors of the company for the purposes of company law). you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Act 2006 (Ihe 2006 Act.). Having satisfied myself that the accounts of the Company a not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your chartvs a)Unts as carried out under section 145 of the Charities Act 2011 (Ihe 2011 Acf). In (xrying out my examination, I have followed the Directions gNen by the Chaiity Commission (under section 145{5){b) of the 2011 ACL Independent examinef s statement ,to ble list I have completed my examination. I nf1rrn that no material matters have come to my attention which gives me cause to believe that: • accounting records were not kept in accordan with section 386 of the Companies Act 2006; or . the accounts do not accord with such recA)rds: or . the accounts do not compty with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination" or .the accounts have not been prepared in aixordance with the Charities SORP (FRS102). IER October 2018
I have no concems and have cL)me across no other matters in connection with the examination to which attention should be dravm in this report in order to enable a proper understanding of the ac(x)unts to be reached. . Please delete the words in the bTrckets rfthey do not apply. Signed: Date: 3010412025 Name: John R Hudson Relevant professional qualification(s) or body (if any): Msc Unforn]ation Management) Address: Halifax IIX3 6NE Section B Disclosure Only complete rf the examiner needs to highlight materral matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Glve here brief detsils of any items that the examiner wishes to disclose. IER October 2018