## Horbury Community Centre Trust
Charity number 1158258
## Annual Report and Financial Statements
for the year ended 30 June 2023
## Horbury Community Centre Trust
Annual Report and Financial Statements for the year ended 30 June 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts|8 to 10|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Horbury Community Centre Trust
## Trustees' report for the year ended 30 June 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** John Aspinall Chair Neil Thomas Vice-chair Catherine Clarke Resigned 8 August 2023 Lynne Aspinall Chris Lloyd Gail Gillespie Resigned 15 October 2023 Fiona Southby Appointed 17 January 2023 Lindsey Martin Appointed 16 May 2023 Sarah Osborne Resigned 23 August 2022 Lou Finch
Resigned 15 October 2023 Appointed 17 January 2023 Appointed 16 May 2023 Resigned 23 August 2022 Appointed 6 September 2022 Resigned 16 November 2022
**Charity number** 1158258 **Registered and principal address Bankers** The Cluntergate Centre The Co-operative Bank Plc Santander UK Plc Horbury PO Box 250 2 Triton Square Wakefield Skelmersdale London WF4 5DA WN8 6WT NW1 3AN
Registered in England and Wales
## **Independent examiner**
E J Beverley FCCA **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) governed by a Foundation constitution adopted on 15 August 2014 as amended on 7th November 2017 and 26 March 2019.
## **Method of recruitment and appointment of trustees**
Trustees must be appointed for a term of three years by a resolution passed at properly convened meeting of the charity trustees.
## **Objectives and activities**
## **The charity's objects**
(a) Further or benefit the residents of Horbury and the immediately surrounding district being part of the area designated by Wakefield Council as Horbury and South Ossett Ward in 2014, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents; and
(b) To establish or to secure the establishment of a community centre and to maintain or manage or cooperate with any statutory authority in the maintenance and management of such a centre for activities promoted by the CIO in furtherance of these objects.
2
## Horbury Community Centre Trust Trustees' report (continued) for the year ended 30 June 2023
## **The charity's main activities**
The Trust’s priorities are to manage and maintain a public building in the centre of Horbury. The trustees all have regard to the public benefit and strive to meet the charitable objects as stated above.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
## **Achievements and performance**
This is the first year since 2019 we have been fully open throughout, having left the pandemic lockdown and collapsed floor problems behind us.
In a typical week the Centre hire is: 25 hours for the Studio, 35 hours for the main hall and four hours for the meeting room. The total hours were used by 25 groups (e.g. disabled, mother and baby, arts, social, martial arts and aerobics), a local school and three private parties.
There have been eight events over the year including comedy nights, plays by nationally known theatre companies, pantomimes, and children’s entertainment. We have been awarded Culture Grants from Wakefield Council to bring plays and workshops to Horbury and other venues in the Wakefield area.
Apart from the work with other community groups mentioned above, we have linked-up with the Horbury Art Hub to bring works by local artists into the Centre and are expecting to do the same with an art collective in Wakefield in the near future.
In July 2022 a local lady who ran a home-cooking enterprise approached us to see if she could run a pop-up café in the Centre. The approach was approved by the Trustees and terms and conditions agreed. That gave birth to “Gourmet Grazers @ the Cluntergate Centre”, which is open for five hours on Wednesdays and Thursdays. It is very popular and has given the Centre a new vibrancy for the two days it’s open.
Our Facebook and Twitter accounts are updated regularly to keep people informed of upcoming events and to receive feedback from the public. We have identified a need to update our website which is based on old technology and the update is being explored.
In September 2022 our failing 30-year-old central heating boilers were replaced at a cost of £45,000. We were fortunate to be granted funds by Wakefield Council and Horbury Common Lands Trust that together contributed over 50% of the cost, the rest being taken from reserves. We have doubled the size of our café kitchen by combining it with some unused office space. Necessary maintenance tasks included replacing leaking roof window lights and upgrading electrical circuitry to match current specifications.
The Centre employs a part-time centre manager (30 hours per week), a part-time cleaner and a part-time caretaker / handyman.
The Centre's need for volunteers is increasing and we are actively working to attract more.
In conclusion, the Centre continues to serve the people of Horbury and South Ossett and also attracts visitors from further afield. The Centre will work to expand the number and range of arts-led events held in the coming months and years.
3
## Horbury Community Centre Trust Trustees' report (continued) for the year ended 30 June 2023
## **Financial review**
The net receipts for the year were £4,093, including net receipts of £3,993 on unrestricted funds and net receipts of £100 on restricted funds, after transfers.
The total receipts for the year were £130,298 and total payments £126,205. Total payments included payments of £51,333 on restricted funds and payments of £74,872 on unrestricted funds. Total receipts include £25,000 from Wakefield Council Capital Grants scheme towards the cost of replacement boilers, £6,000 from Horbury Common Lands Trust and £5,000 from the Bernard Sunley foundation towards the costs of repairs to the hall floor, and a Wakefield Council Culture Grant of £13,330 to help finance several drama performances.
Room hire charges were increased by 25% in September to cover increased costs due to rising energy prices. There has been no large-scale loss of regular hirers as a result. We have welcomed back the Wheelers and Wobblers disabled group for the first time since the Covid outbreak. The three offices have been fully let throughout the year.
Increased energy costs have had a significant impact on the Trust. There is an on-going problem with our supplier who in November 2022 cancelled all our bills back to December 2020 and has only re-billed for electricity so far. It is estimated that the outstanding gas bills will amount to around £12,000 when produced. In addition VAT is being incorrectly charged. The budget for the 2023-24 financial year shows that the Trust is able to successfully operate over the next financial year but unless there is a significant reduction in energy costs in that time further increases in room hire rates will be necessary.
## **Reserves policy**
The charity's free reserves, at the year end were £43,395.
The usual level of reserves to ensure there are sufficient funds available to finance the operation of the Trust in the event of unforeseen circumstances is between 3 and 6 months’ running costs, plus any additional costs to ensure the orderly closure of the Trust.
It is proposed that the reserves should be at least 3 months’ running costs. Legal fees and early termination penalties for contractual items are also required. It has been assumed that 3 months’ average costs for contractual items will cover most liabilities.
Approved by the board of trustees on 11/12/2023
Neil Thomas (Trustee)
4
## Horbury Community Centre Trust
## Independent examiner's report to the trustees of Horbury Community Centre Trust
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 June 2023, which are set out on pages 6 to 10.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Signed: …………………………………… Name: E J Beverley FCCA
02/01/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Horbury Community Centre Trust Receipts and payments account for the year ended 30 June 2023
|Notes
2023
Unrestricted
funds
£
**Receipts**
Grants and donations
(2)
1,627
Rent income
62,422
Fundraising income
8,466
Café and bar
2,665
Bank interest
115
Other income
176
**Total receipts**
75,471
**Payments**
Staff costs
28,454
Café and bar
1,435
Utilities
2,075
Insurance
1,633
Cleaning and consumables
2,591
Repairs, renewals and refurbishment
26,299
Printing, postage and stationery
478
Marketing
195
Telephone and internet
1,321
Training
71
Refreshments
275
Professional fees
216
Furniture and equipment
4,411
Activities
3,448
Accountancy and independent examination
960
Bad debt write off
-
Miscellaneous expenses
563
Licences
447
**Total payments**
74,872
**Net receipts**
599
**Transfers between funds**
3,394
**Net movement in funds**
3,993
**Fund balances brought forward**
39,402
**Fund balances carried forward**
(3)
43,395|2023
Restricted
funds
£
54,827
-
-
-
-
-
54,827
-
-
-
-
-
36,250
-
-
-
-
-
-
1,752
13,331
-
-
-
-
51,333
3,494
(3,394)
100
300
400|2023
Total
funds
£
56,454
62,422
8,466
2,665
115
176
130,298
28,454
1,435
2,075
1,633
2,591
62,549
478
195
1,321
71
275
216
6,163
16,779
960
-
563
447
126,205
4,093
-
4,093
39,702
43,795|2022
Total
funds
£
32,987
37,488
3,955
1,084
10
-
75,524
23,467
770
5,084
1,543
948
45,876
252
250
664
12
242
108
4,699
857
699
89
351
-
85,911
(10,387)
-
(10,387)
50,089
39,702|
|---|---|---|---|
6
## Horbury Community Centre Trust Statement of assets and liabilities
|as at 30 June 2023
2023
Unrestricted
£
**Cash funds**
Cash at bank
41,787
Cash in hand
1,608
**Total cash funds**
43,395
**Debtors and prepayments**
Debtors
**Assets retained for the charity's own use**
Office furniture
Studio and hall tables
Chairs
Sculpture
Laptop
Printer
Oven and hob
Kitchen, bar and cafe equipment
Water heaters
2 x table tennis tables
Piano
Fridges
**Liabilities**
Creditors Accounts payable
Rents received in advance
Accruals
Sundry creditors
Independent examination
Gas
Taxation and social security - HMRC
Other creditors - Pension|2023
Restricted
£
400
-
400|2023
Total
£
42,187
1,608
43,795
2023
£
2,888
2,888
2023
£
110
1,089
450
726
12,000
998
109
15,481|2022
Total
£
39,687
15
39,702|
|---|---|---|---|
The financial statements were approved by the board of trustees on 11/12/2023
Neil Thomas (Trustee)
7
## Horbury Community Centre Trust Notes to the accounts
## for the year ended 30 June 2023
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Horbury Community Centre Trust
## Notes to the accounts continued
## for the year ended 30 June 2023
|**2 **|**Grants and donations**||2023|2023|2023|2022|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
||||£|£|£|£|
||B&Q (The Neighbourly)||-|952|952|-|
||Bernard Sunley Foundation||-|5,000|5,000|-|
||Department for Work and Pensions||-|3,394|3,394|-|
||Horbury Common Lands Trust (HCLT)||1,275|6,000|7,275|11,338|
||Neighbourhood Development Fund||-|500|500|-|
||Rotary Clubs||-|400|400|-|
||Wakefield Metropolitan District Council||-|38,331|38,331|16,760|
||Women’s Institute (WI) donation||-|250|250|-|
||The Arnold Clark Community Fund||-|-|-|1,000|
||Unite Trade Union||-|-|-|300|
||Other donations||352|-|352|3,589|
||||1,627|54,827|56,454|32,987|
|**3 **|**Restricted funds**|Balance b/f|Incoming|Outgoing|Transfers|Balance c/f|
||DWP fund|£
-|£
3,394|£
-|£
(3,394)|£
-|
||WMDC - Boiler fund|-|25,000|25,000|-|-|
||WMDC - Culture grant|-|13,331|13,331|-|-|
||Bernard Sunley - Boiler fund|-|5,000|5,000|-|-|
||HCLT - Boiler fund|-|6,000|6,000|-|-|
||The Neighbourly - Furniture fund|-|952|952|-|-|
||NDF - Furniture fund|-|500|500|-|-|
||Rotary fund|-|400|-|-|400|
||WI - Boiler fund|-|250|250|-|-|
||Unite|300|-|300|-|-|
|||300|54,827|51,333|(3,394)|400|
||**Fund name**|**Purpose of restriction**|||||
||DWP fund|To purchase Adapted office furniture. Funds were transferred to|||||
|||unrestricted because the equipment was purchased in the previous year|||||
|||before the grant was received.|||||
||WMDC - Boiler fund|Towards the boiler replacement.|||||
||WMDC - Culture grant|Towards Theatre productions.|||||
||Bernard Sunley - Boiler fund|Towards the boiler replacement.|||||
||HCLT - Boiler fund|Towards the boiler replacement.|||||
||The Neighbourly - Furniture fund|To purchase furniture.|||||
||NDF - Furniture fund|To purchase a table tennis table.|||||
||Rotary fund|To buy an external notice board.|||||
||WI - Boiler fund|Towards the boiler replacement.|||||
||Unite|To purchase a book case.|||||
9
## Horbury Community Centre Trust Notes to the accounts continued for the year ended 30 June 2023
## **4 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Other transactions with trustees or related parties**
|**Other transactions with trustees or related parties**
Julie Yarrow
Trustee
Honorarium
**Name of trustee**
**or related party**
**Relationship to**
**charity**
**Description of transaction**|2023
£
-
-|2022
£
2,500
2,500|
|---|---|---|
## **5 Lease**
The charity has a 30 year lease on the Community Centre at a peppercorn rent and a joint working agreement with The Council of the City of Wakefield which commenced in 2015.
10