Re8i5teTed Charity NumbEr: 1158802
Friends of Ecclesfield Librdry CIO
Annual report and Unaudited fbnanual Statements
For the year ended 31 March 2023

Fiiends ol E￿eSfield Lknry ao
Contents
Administratrde infomiation
Trustees, Annual Report
Accountants, report
Statement of Financial Attivities
Balance Sheet
Notes to the Accounts
8-13

Friends of Ecclesfield Library CIO
Adminislrati¥e infomiatit)n
For the year•nd•d 31 March 2023
Tru5teqs
Victoria 8owden
John Bowden
8arbara Russell
Dèvltl Morton
Andy Bainbridge
PaFnela Hamshere
Chair
Appointed April 2018
Appotnted April 2018
Appointed March 2021
Appointed Feb 2022
Appointed Feb 2022
Appointed Oec 2022
Treasurer
Reglstered office
Ecclesfleld Assocrate Library
113 High Street
Ec¢lesfield
sheffi.eld
S35 9UA
Charity number
1158802
Bankers
Co-operatNe Bank
Pinstone Street
sheffield
512HP
Accountants
Seven Hllls Attountants Limited
57 8urton Street
Sheffleld
S6 2HH

Friends of Ecdesfield Lknry ao
Trustee5' Annual Rel
For the year qnded 31 Marrh 2023
The frLJStees of the charitysubmit theor annual report and the finartcial staternents for the year ended
31 Marth 2023.
The financial statements comply with the Charities Acr 2011. the governing document and the
charities Statement of Recommended Practice (applicable to charities preparing their accounts in
accordance wSth the Financial Reporting Standard applicable in the UK and Republic of Ireland,. FRS
1021 i55ued in October 2019.
Structur•, Gav•maThc• and Mana8em•Tht
Friends of Ecclesfield Library IFOELI is a registered charity and c0Tr5tttuted a5 a Charitable Incorporated
Organisation ICIOI. Approved by the Charity Commission and registered on 7 O¢Eober 2014.
FOEL'S Board of Trustees consists of a Chair. and S Trustees.
Appolntment ¢Jf Try￿tee$
The Trustees are appointed on an annual basis, normally at the Annual General Meetin8 IAGMI. They
may hold the office Iso long as ihey ale ￿elected at subsequent AGMSI for a maximum of 3 terms In
succession.
FOEL is managed by a committee of Trustees. The BDard ol Trustees has ￿spOnsIbl11ty for the
overseeing of FOEL and the Nnnin8 of Ecdesfield ￿brary. The Board of Tnjstees normally meet
bimonthly to receive and revlew the operating and financial reports. and to make strategic decisions
to ensure that the charity continues to be a viableentity intothe future. A minimum of three Trustees
15 required to form a quorum of the committee.
The FOEL is njn and governed solely by volunteers who recer¥e no remuneratlon or benefits to that
effect_ Our aim is to try ta Continue as B community led 8roup. We curréntly have a fvll team of
volunteers reqsjired to run the library operation effectively.
The committee abides by FoEL's constrcution, which sets OLrt all major governance procedures such as
duties of Trustees. elections. annual and general meelings. and voting rights. Whilst the committee
makes all major decistons, day-ttrday management decisions for the library are made at a weekly
Operational meets"n8. The Operational meeting ha5 an open invite to all volunteers and is always
attended by one or rn0￿ of the Trustees.
The operational meeting reports back to the Trustees arbd nornially one of the Board members also
works within the library each week. Therefore. the library is underthe direction of these five Trustees.
Overseen by the Trustees, senlor wlunteers and ex Trustees manage different responsib51ities for
aspects of the operation,. from Health & Safety. GDPR through to recruitment. With support from the
Team C¢)ordinators, the TfU5tees manage ateam of 20 front line and 5 sUPPgrtvolunteers. The Library
is now opèn for 17 hours per week. There a￿ no paid Staff. Volunteer5 are unpaid but can clalm out_
of-podKet expenses.

Friends of Ecclesfield Ubrary ao
Trustees, Annual Report- continued
For the yqar •nded 31 March 2023
Charitsble Aims and Obierts¥es
The objective of the charty is to advance and promote education. in all its aspects, to the general
public in Sheffield, particutady the area of Ecclesfield and its surrounds. The facility is open to all who
have need, for whatever reason and regardless of their Circumstan￿5. These needs will be met
particularfy. but not exdusivefy, by a community-based library facility and associated servi￿5 and co-
operation with other organi5ations whose aims and objectNes include those of the charity-
The charity runs a community lÈbrary at Ecclesfield which is free to all users, though there is a small
Charge for the k>an of OVDS, for photocopying and printing.
Therè is also thè provision of education and artivities for children, which includè-
Baby and Toddler weekly Sessions for under-5s
The Summer Readingchallenge, invofvingaround 80-IIXI childrentaklng part, from pr&school
children to age 12+
School visits from Eccle5field Primary School. The aim remains to forge links with other local
schts)Is
Craft Attivities in School Holidays
Seasoned Themed Activities
Chlldren's Author Wisits
Readathon
Imagination Gaming
We a150 SUPPOrt:
A monthly Writer5 Group
Art Classes
A Knit and Natter Group
AHistory Group
Computer Club
Ch4irobic5 aasses
Wtth 28 volunteers and trustees, activitbes for ehildren and adults. hJndraisin8 ev?nts and ?
welcoming building- a greater sense of a community is being built.
FOEL wtll
support the lifelong learning of our community to promote healthy living and lifestyle
evolve the library in response to cornrnunity need.
provide space for local actmrles and groups such as Ecclesfield Villaee History Group, Creative
Writers Group and craft group5 etc.
provide a space for the local rountillors to hold thelr monthly surgery
provide a high-quality community Ilbrary service, which nurtures a love of books, literature,
andthearts.

Friends of Ecclesfield Library CIO
Trustees. Anr>ual Report- contlnued
Forih• y4ar•nd￿ 31 March 2023
Achlevements and perfomiance
Fund-raising activities have taken place this year, and fundraising activities have returned to normal
levels now the Smpaci of COVID has passed. The main grant that the tharity receives from Sheffield
City Council has continued. The focus of the Trustees is to continue to provide activitw and events
to encourage library usage.
Grant Funding
Sheffleld CSty Council Continues to support the library with the main grant of £9,336 whlch Is for the
upkeep and running of thÈ library. The council a150 awarded an additional £1.500 grant payment
toward5 book stork5. 5t Mary's Trust provided a grant of £4[￿ for improvements to the Children's
Library which is yet to be spent.
Resefttes Potiry
FOEL Trustees reviewthe financial risks associated with the rnnningof the library service on an ongoing
basi5. Itls library policy to ensure thatsufficient reserves are kept rn the charity bank account in order
to meèt any unforeseen expenditure that may occur. for example repair or replacement of fixtures
and fittings, and to help keep the library open for as long as possible after the main grant ffom
Sheffield City Council finishes. if we have a shortFall in our fundraising artNities.
As at 31 March 2023 free reserves of the charity total £51,55712022.. £47.3861
The Trustees will. over the roming year5, continue to focus on being financially self-5ufficient through
our own fundraising attwities. in the event of Sheffield Citycouncil not being in a position to continue
to grant the library a significant amountin futureyears. Ar the same time. we must continue to refresh
our own book catalogue and organlse events and actiwties throughout the year. thereby encouraging
the local CDmmunity to use the library. We will. wherever w)ssible. apply for grants to assist with the
Q5ts.
The Trustees declare ihatthey haveapproved ¢heTrustees' Annual Rewrt above on 2710912023
Signed for and on behaw of the Trustees by:
Vlctoria Bowden
Chair

Accountants. report to the Board of Trustees on the preparation of the unaudited accounls of
Frlends of E¢¢lesfleld Lilyary ao for the year ended 31 Mafth 2023
In order to assist you to fulfil your dutie5 under the Charities Act 2011, we have prepared for your
pproval the accounts of Friends of Ecclesfièld ￿"brary CIO for the year ended 31 March 2023 as set
out on pa8e5 6 to 13 frorn the accounting records and from information and explanation5 you have
given us.
Thls repon is made solety to the Trustees of FrSends of Ecdesfield L•brary CIO, In accordance wlth the
term5 of our engagement letter dated 10 February 2023. Our work ha5 been undertaken solely to
prepare for your approval the accounts of Friends of Ecclesfield tibrary ao and state those matters
that we have agreed to the Trustees of Friends of Ee¢lesfièld Library CIO. To the fullest extent
permitted by law, we do not accept or assume responsibility to anygne other than Friends of
Ecclesfield Library CIO and its Trustees for our work or for this feport.
It 15 your duty to ensure that FrieDds of Ecclesfield Lilxary CIO has kept adequate acctsunting records
and to prepare accounts that we a true and fair view of the financial posttion of Frie[￿$ of Ecclesfield
Library CIO.
We have not been instructed to carry out an audi￿1ndependent examination or a review of the
accounts of Friends of Ecclesfield Library CIO. For this reason. we have not verified the accuracy LTrr
completeness of the accounting records or information and explanations you have given to us and we
do noL therefore, express any opinion on these accounts.
Signed..
seven Hills A¢countsnts knmited
57 8urton Street
Sheffield
S6 2HH
Date..
271091.2023 .............._.........

Frl*nds of Ecdesfield Librnry ao
Statement of Fthanaal knryties
lincorporating th• intom• and 4Ap•nditur* a(£ount}
For rhe year ended 31 M¥th 20Z3
Unre5trirted Restrlrted
funds
Totsl UnrestrKted
funds
Resiritted
fund5
Total
2022
10¢gme from..
Donatlofts and grants
1,025
11,236
12.261
949
11.452
12,4Ql
Charitsble actNitles
3.323
297
3,620
1.482
360
1,842
Investment income- bank interest
158
158
Totsl Incomo
IL333
16JJ39
2,497
I1￿12
14,309
Expellditure OR:
Charitoble Artivities
1.529
12315
13.844
L310
9.300
10,610
Total expendlture
1529
12315
13
1.310
9.300
10,610
Net in¢ome/{aV￿ndlture)
977
1782)
Il95
1,187
2.512
3,699
Transf•r b¢tween fvnd5
439
14391
2,534
12,5341
Net movement in fund5
3A16 .
(V21)
1195
3,721
1221
3,699
Total fund5 brou8ht fopNard
49,168
42.283
91,451
45.447
42,305
87,752
Total funds carried lonyard
52.S84
41.062 93.f•46
49.168
42.281
91,451

Friends of E¢derfleld Ilbrary CIO
Balaftte She
AS at 31 Mar¢h 2023
Total
20Z3
Total
2022
Fixed assets
1.027
1,782
Current
Debtors
Cash at bank and in hand
Totsl curreTht assets
93.412
93A12
90.475
90.475
Ciedltors: amounts falling due within one yeaf
17931
18061
Net current assets
92.619
89,669
Total assqts14s% current liabilities
93,646
91,451
Creditors.. amount5 fallin8 due after morethan one year
net awets
93.646
91.451
Funds olthe Charrty
Unrestricted funds
Restricted funds
Total funds
52.584
41.062
93
49.168
42,283
91.451
2710912023
APpr￿ed by the Board on ........................................_....... and signed on behalf of the board bv:
Vlo￿A.
Ictorla Bowden
Chair

Friends of Ecclesfield Library CIO
Notes to the Accounts
For the yearended 31 M•i¢h 2023
l A¢￿UmIng Polkles
(al Generaf
The flnanclal siatements have been prepared In accordance wirh the Siatement of Recommended Practice..
AccDUntln8 and Reportin8 by Charities weparing their accounts in accordanc* the Financial Reportin8 Standard
appllcable In the UK and Republlc of Ireland IFAS 1021 Isecond editionl. the Financial Reporting Standard applicable
in the Llnited Kin8dorn and Republic of Ireland IFRS1021 and with the Charitie5 Art 2011. The financial statements
have taken advantage of the exemption to prepare a statement of Cash Flows.
Friends of Ecclesfièld ts"brary CIO mÈèts the definition of a public benefit entity under FRS 102. The financsal
statements are preparEd under the hist￿1[al cost convention with items recognised al wsl or transaction value
unless otherwise stated in the relevant notelsl to the accounts. The financial statements are presèntèd in stèding
which 15 thefunth.onal currency of the charty and are rounded to the neare￿ £.
Ibl Intom•
Income is reco8ni5ed when the tharity has entitlement to the funds. any perfOrrnan￿ Conditions attached to the
itemlsl of income have been met. it is probable that the incorne will be receNed and the amount can be measured
reliably.
Intome from 8overnment and other grants, whether 'eapitsY 8r•nts or 'revenue' grants. is rEc08nE5￿ when the
charity has er)tiilement to the fund5. any performance cijndittons attached to the Brarits ha¥e been met, it 15
probable that the In￿Me wlll be recelved and the amouni can be measuied rellably and Is not defer￿￿,
Contract income 15 included in the period in which the service took place.
Icl Exp•ndlture and Irrecoverable VAT
Expenditure 15 recognised once there is a legal or construrtive 01￿¥gatIOn to make a payment to a third party. it is
probable that seitlement will be required and the amount of the Obl￿atIon be measured relia￿¥.
Irrecoverable VAT 15 tharged as a cost against the artNity for which the expenditure was incurred.
(dl Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other 5hort-term highly Ilquid investments
that are readily convertible to a known amount ol tash and a￿ subjert to an insignificant risk of change In value.
lel Tangible r￿ed a￿15
Depreciarion has been calculated to write d¢)wn the cost of all tangible fixed assets ￿er their e¥Jected useful lives
on the followin8 basis=
Equipmènt
Fumiture
3-IOyears stralght line
3 years Stra￿ht IifiE
(fj Trade debtors
Tr2de debtors are amounts duefrom customer5 for Merchandise sold or services perfornied in the ordinary course
of buslness.
Trade debtors are recognised initially at the transacti¢)n prite. They are subsequently measured at amoldsed cost
using the effettNe Ir¢terest method. less provision for impairnient. A provision for the impairment of trade debtors
is established when there is objective evidence that the company will not be able to collert all amounts due
according to the original termsof receivables.

Frlends of Ecdesfield Library CIO
Notes to thtA¢¢ounts Iconiinuedl
For the year •nd•d 31 Mai¢h 2023
l Accountins Polirie5 (continued)
l¥} Tradè tredltors
Trade creditor5 are obligations to pay for good5 ar 5eMce5 that have acquiied in the ordinary course rjf
bu%ne5s from suppliers. Accounts payable are classified as current liabilities if the t(￿pary does not have an
unconditional ri8ht, at the end of the reporting period. to defer settlement of the creditor for at least twelve
months after the reporring date. If thefe is an uncondltlonal dght to defer settlement for at leasl twelve months
after the reporbng date. they are p￿Sented as non-current liabilities.
Trade creditors are reco8nised initially at the transaction Pri￿ and Subsequen￿Y mea5UFEd al amortised cost usin8
the effective interest method.
Ihl Fund ac¢ounfjn8
Unrestricted fvnds are donations and other income feceivable or generated for the object5 of the or8anisation
without further specified purpose and are available as general funds.
Restricted funds are to be used f¢M spec¥fit purptsses as laid d¢)wn by dorw.
111 Golng ¢on¢ern
The financial statèmenis havè been p*ePa￿ Dn a going tofitetn basis a5 the tru5tee5 believe that nD matèrial
uncertainties exist. The trustees have considered the level of funds held and the expected level of income and
eKpenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is
sufflclent with the level of ￿erVeS for the £harityto be able io continuè as agolng toncern.
2 OonatiDns arml Brdnts
Totsl
2023
Total
2022
fvnd
Sheffipld City Council- Main grant
Shefffield CSty Council- Waid Por
Sheffield Crly CouFKil- Small busine55 grnnt 5theme
Sheffield City CourKil- Book fund
Sheffield Clty Councll- Capltal grant
Co-oper3tNe Communrty Fund
St Mary's Lane Trust
t)onations
9,336
9,336
9,336
i.soo
600
965
1.025
1,02S
L025
11236
12,261
12AOI
In 2022 £949 was réteived into unreslrirted funds and Ell,452 into restricted funds.

Frlends of Ecclesfield Library ao
14otes to the ACcoW￿ (Con￿n￿ed)
For th• y•ar ended 31 March 2023
3 Incom• froffl tharitalAe activit
Total
2023
Total
2022
nds
funds
Event5 and activÈties income
Book Sales
Photocopying, refre5hmeni.yellow sricker and other income
Room hire
2.229
61
943
297
2,526
61
943
1.237
20
585
33Z3
297
3,6ZO
1.842
In 2022 £1.482 vrds receNed intts unrestrÈcted funds and £360 into restrirted funds.
4 ExpeTh*rture on tharitable artiviii85
Total
2023
Total
2022
fund
fund
Premises Expenses
Event and activities costs
Books
Council
Electriaty & heating
Water
Telephone
Refuse collection
Cle3nTn8
Equlpmenl
Insuranc
Repalrs and malntenance
Health & safety
Printing, Postage and Stationery
Refreshments
Volunteers Èxpenses. training & support
Depreciation on fixed assets
Admlnistratlve costs
Accountants, fee
Paypal fees
28
1,857
2,121
704
4.747
179
370
59
1,157
2.389
548
I,iio
112
327
299
2,156
2,128
704
4.747
221
370
199
33
199
33
86
1.155
713
812
233
42
106
59
I,ioi
252
342
17
24
S2
169
289
106
341
275
945
945
270
360
270
360
L529
12J15
13.844
10,610
In 2022 É1,310 was paid from unrestricted fvftds and £9,31Jl from restricted funds.
10

Friends of Ecclesfield Ubrary ao
Notes to the Accounts Icontinuedl
For th• yoar wdod al March 2023
S Flxed assets
Fumtture Equlpmenr
Total
Cost or V•luation
As at 31 March 2022
Additions
Asat 31 Marth 2023
4,839
10,145
190
10,335
190
5.496
4,B39
Depredation
A5 at 31 March 2022
Charge lor the year
A5 at 31 Marth 2023
3.617
4,746
8.363
908
9,308
4.525
4,783
Net lknikvalue
A5 at 31 March 2023
971
56
027
As at 31 March 2022
1.689
93
1,782
6 Dethors
1023
Z022
Trade debtors
7 Credltors: amounts lalit￿d￿R withift ¢Jne yeor
2013
2022
Other creditors
Accrua15
326
467
319
487
793
806

Friends of E¢de￿Id Lilyary CIO
Notes to the thco￿ts Icontinutd)
For the year ended 31 M¥r¢h 2023
4 Re5trirted lunds
Carri•d
forward
lorward Income Expenditure
Transter
Sheffield Councik Main grant
Sheffield City Council- Ward Pot I
Sheffield City Council- Ward Pot 2
St Mary's Trurt
Sheffield City C(MJn¢il- Book fund
Sheffield City Ctwnal- Marketin8 8rant
38.343
249
9.633
110,1941
11901
12491
37,592
400
1.000
1,720
350
2,341
350
12,1211
11.533
111315)
1439
41.062
sheff￿ld Cty Counal- Main yant
This fund w35 gNen towards ihe running costs arKI maintenance of the library. The transfer repre5Énts the new
fixtures and fittin8s purchased.
Sheffield City Council- Ward Pot i
Funding recEived in a previau5 period to purchase assets incluLlin8 a new CCTV sy5tern and fumiture. The transfer
repre5enis that the assets have been fully dep￿lated.
Sh•ffiqld Clty Councll- Ward Pot 2
The funding was ￿ceiVed to support attivities for I￿31 thlldfen and tsmilles or carers. thus contrièwting to
community development by increasing the use of the litjrary building. The opening balance represents a refund of
acrlvitles that dld not go ahead due to COVID 19
St Mary's Trust
Grant provided for improvements to the Childrens Library.
Sheffield aty Coundl- Book fund
Thls fund was received forthe purchase of book sttKks.
5heffleld Clty Coundl Markedngfjrant
This fund was received for marketing costs and towards readathon expenditure.
Prioryear
Sheffield City CouThcil- Main grant
Sheffield City Courncil- Ward Pot I
ShefField City CourKil- Ward Pot 2
St Mary'5 Trust
co.operative Communtty Fund
Refieshments
Printit)g, Postage and stationery
Sheffield City Council- Marketin8 8rafit
36.944
9.696
(5.763)
1219J
12534)
38.343
249
400
1.103
940
{1.203J
(9402
fl.175J
L516
2.341
350
350
11.812
42.2&1
12

Frierbds of Ecclesfleld Ubrary ao
Notes to the Accounts Icontlnued)
For the year ended 31 March 2021
9 An•ty5is of assets byfvnd
Un￿trkted Reslrirted
Funds
Fwid5
Total
Fixed a55ets
Current assets
l.Q27
S2.350
17931
1,027
93.412
17931
41.062
93.646
Prioryear
Total
Fixed Lf5sets
Curreni ossets
Currentl[0￿11tjes
1,782
48.192
1806J
1.78Z
90,475
1806)
42.283
49,168
4¥83
91.451
lo Tru5ree expens6 and related party tramaalons
No trustees received relmbursed expenses I￿ the year12022-. £nill.
Friends of Ecclesfield Library received grant fvTrding from SheffiEld City Courtcil of which Wictoria Bowden, a trustee.
15 a councillor. This relationship is disclosed on the Sheffield City Council RegE5ter of interests as reqUI￿d by the
Council's Code of Condurt for MembeT5.
No trustee wa5 paid remuneration fortheir role. The￿ We￿ no other related partytransartions.
13