Registered Charity Number: 1158802
Friends of Ecclesfield Library CIO
Annual report and Unaudited Flnancial Statements
For the year ended 31 March 2024

Friends of Ecclesfield Library CIO
Contents
Contents
Page
Administrative informatlon
Trustees, Annual Report
Accountants, report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
9-14

Friends of Ecclesfield Library CIO
Administrative inforniatlon
For the year ended 31 March 2024
Trustees
Victoria Bowden
John Bowden
Barbara Russell
David Morton
Andy Bainbridge
Pamela Hamshere
Bridget Kellv
Susan Davidson
Chair
Appointed April 2018
Resigned October 2024
Appointed March 2021
Appointed Feb 2022
Resigned October 2024
Appointed Dec 2022
Appointed Dec 2024
Appointed Dec 2024
Treasurer
Registered offi
Ecclesfield A550ciate Library
113 High Street
Ecclesfield
Sheffield
S35 9UA
Charity number
1158802
Bankers
Co-operative Bank
Pinstone Street
Sheffield
SI 2HP
Accountants
Seven Hills Accountants Limited
57 Burton Street
Sheffield
S6 2HH

Friends of Ecclesfield Library CIO
Trustees. Annual Report
For the year ended 31 March 2024
The Trustees of the charity submit their annual report and the financial statements forthe year ended
31 March 2024.
The financlal statements have been prepared in accordance wlth the accounting policies set out in
notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and
the relevant version of the Statement of Recommended Practice applicableto charities preparingtheir
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 102).
Structure. Governan￿ and Management
Friends of Ecclesfield Library {FoEL) is a reEiStered charity and constituted as a Charitable Incorporated
Organisation (CIO). Approved by the Charity Commission and registered on 7 October 2014.
FOEL'S Board of Trustees consists of a Chalr, and 5 Trustees.
Appointment of Trustees
The Trustees are appolnted on an annual basls, normally at the Annual General Meeting {AGM). They
may hold the office {so long as they are re-elected at subsequent AGMS) for a maximum of 3 terms in
succession.
FOEL is managed by a committee of Trustees. The Board of Trustees has responsibility for the
overseeing of FOEL and the running of Ecclesfield Library. The Board of Trustees normally meet
bimonthly to receive and review the operating and financial reports, and to make strategic decisions
to ensure that the charity continues to be a viable entity into the future. A minimum of three Trustees
is required to form a quorum of the committee.
The FOEL is run and governed solely by volunteers who recelve no remuneration or benefits to that
effect. Our aim is to try to continue as a community led group. We currently have a full team of
volunteers required to run the library operation effectively.
The committee abides by FOEL'S constitution, which sets out all major governance procedures such a5
duties of Trustees, elections, annual and general meetings, and voting rights. Whilst the committee
makes all major decisions, day-to-day management decisions for the library are made at a weekly
Operational meeting. The Operational meeting has an open invite to all volunteers and is always
attended by one or more of the Trustees.
The operational meeting reports back to the Trustees and normally one of the Board members also
works within the library each week. Therefore. the library is under the direction of these five Trustees.
Overseen by the Trustees, senior volunteer5 and ex Trustees manage different responsibilities for
aspects of the operation: from Health & Safety. GDPR through to recruitment. With support from the
Team Coordinators. the Trustees manage a team of 20 front line and 5 5UPPOrt volunteers. The Library
is now open for 17 hours per week. There are no paid staff. Volunteers are unpaid but can claim out-
of-pocket expen5e5.

Friends of Ecclesfield Library CIO
Trustees. Annual Report- continued
For the year ended 31 March 2024
Charitable Aims and Objertlve5
The objective of the charity is to advance and promote education, in all its aspects, to the general
public in Sheffield. particularly the area of Ecclesfield and it5 surrounds. The facility is open to all who
have need, for whatever reason and regardless of their circumstances. These needs will be met
particularly, but not exclusively, by a community-based library facility and associated services and co-
operation with other organisations whose aims and objectives include those of the charity.
The charity runs a community library at Ecclesfield which is free to all users. though there is a small
charge for the loan of DVDS, for photocopying and printing.
There is also the provision of education and activities for children, which include:
Baby and Toddler weekly sessions for under-5s
The Summer Reading challenge, involving around 80-100 children taking part, from pre-school
children to age 12+
School visits from Ecclesfield Primary School. The aim remains to forge links with other local
schools
Craft Artivities in School Holidays
Seasoned Themed Activities
Children's Author Visits
Readathon
Imagination Gaming
We also support:
A monthly Wrlters Group
Art Classes
A Knit and Natter Group
A History Group
Computer Club
Chairobics Classes
With 28 volunteer5 and trustees, activities for children and adults. fundraising events and a welcoming
building- a greater sense of a community is being built.
FOEL will
support the lifelong learning of our community to promote healthy living and lifestyle
evolve the library in response to community need.
provide space for local activities and groups such as Ecclesfield Willage History Group, Creative
Writers Group and craft groups etc.
provide a Spa￿ for the local councillors to hold their monthly surgery
provide a high-quality community library service, which nurtures a love of books, literature.
and the arts.

Friends of Ecclesfield Library CIO
Trustees, Annual Report- continued
For the year ended 31 March 2024
Achievements and performance
Fund-raising activities have taken place this year and the main grant that the charity receives from
Sheffield City Council has continued. The focus of the Trustees is to continue to provide activities and
events to encourage library usage .
Grant Funding
Sheffield City Council continues to support the library with the main grant of £9,336 which is for the
upkeep and runnin8 of the library. The council also awarded an additional El,000 grant payment
towards book stocks. Other grants were received as detailed in the notes to the accounts.
Reserve5 Policy
FOEL Trustees reviewthe financial risks associated withthe running of the libraryservice on an ongoing
basis. It is library policy to ensure that sufficient reserves are kept in the charity bank account in order
to meet any unforeseen expenditure that may occur. for example repalr or replacement of flxtures
and fittings, and to help keep the library open for as long as p055ible after the main grant from
Sheffield City Council finishes, if we have a shortfall in our fundraising activities. The minimum target
for free reserves is £15,(M)O.
As at 31 March 2024 free re5er4es of the charity total £55,443 (2023: £51,557)
The Trustees will, over the coming year5, continue to focus on being financially self-sufficient through
our own fundraising activities, in the event of Sheffield City Council not being in a position to continue
tograntthe library a significant amount in future years. At the sametime, we must continue to refresh
our own book catalogue and organise events and activities throughout the year, thereby encouraging
the local communlty to use the Ilbrary. We will, wherever possible, apply for grants to assist with the
costs.
Trustee5' responsibilities In relatlon to the flnanclal statements
The charity trustees are responsible for preparing a Trustees, Annual Report and financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial
statements foreach year which give a true and fairview of the state of affairs of the charity and of the
incoming resources and application of resources, of the charity for that period. In preparing the
financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently,"
Observe the methods and principles in the applicable Charities SORP;
Makejudgements and estimates that are reasonable and prudent:
State whether applicable accounting standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in busines5.

Friends of Ecclesfield Library CIO
Trustees, Annual Report- continued
For the year ended 31 March 2024
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and
Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding
the assets of the charity and taking reasonable steps for the prevention and detection of fraud and
other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charity's website in accordance with legislation in the United Kingdom governing the
preparation and dissemination of financial statements.
TheTrustees declare thatthey have approved theTrustees' Annual Report above on IIFloi IQS
Signed for and on behalf of the Trustees by".
Victoria Bowden
Chair

Chartered Accountants. report to the trustees on the preparation of the unaudited statutory
accounts of Friends of Ecclesfield Library CIO [which is a Charitable Incorporated Organisation] for
the year ended 31 March 2024
In order to assist you to fulfil your duties under the Charities Act 2011. we have prepared for your
approval the accounts of Friends of Ecclesfield Library CIO for the year ended 31 March 2024 which
comprise the Statement of Financial Activities (incorporating the Income and Expenditure Account),
the Balance Sheet and the related notes from the charity's accounting records and from infomiation
and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales {ICAEWI,
we are subject to its ethical and other professional requirements which are detailed at
ht￿t u.www.icaew.comlen1membershi￿1.￿re iulationsstand3rds-and-.yuidance.
This report is made solely to the trustees of Friends of Ecclesfield Library CIO, as a body, In accordan
with the terms of our engagement letter dated 1010212023. Our work has been undertaken solely to
prepare for your approval the accounts of Friends of Ecclesfield Library CIO and State those matters
that we have agreed to State to the trustees of Friends of Ecclesfield Library CIO, as a body, in this
report in accordance with ICAEW Technical Release 08116 AAF. To the fullest extent permitted by law.
we do not accept or assume responsibility to anyone other than Friends of Ecclesfield Library CIO and
its trustees. as a body, for our work or for this report.
You have approved the financial Information for the year ended 31 March 2024 and have
acknowledged your responsibility for it, for the appropriateness of the financial reporting framework
adopted and for providing all infonnation and explanatlons necessary for its compilation. You consider
that Friends of Ecclesfield Library CIO is exempt from the statutory audlt requirement or Independent
examination requirement for the year.
We have not been instructed to carry out an audit or independent examination of the accounts of
Friends of Ecclesfield Library CIO. For this reason, we have not verified the accuracy or completeness
of the accounting record5 or information and explanations you have given to us and we do not.
therefore, express any opinion on the financial statements.
Signed
SovorL HLUS hccounFcuib
Seven Hills Accountants Limited
Chartered Accountants
57 Burton Street
Sheffield
56 2HH
Date
2lloil£s

Friends of Ecdesfield Library CIO
Statement of Financial Activities
{incorporating the income and expendlture account)
For the year ended 31 March 2024
Unrestrirted Restricted
fund5
funds
Total Unrestrirted
2024
funds
Restricted
funds
Total
2023
Notes
Income from:
Donations and grants
1,166
14.939
16,105
1,025
11,236
12,261
Charitable activitie5
3,418
3,418
3,323
297
3.620
Investment income - bank interest
1,035
1,035
158
158
Total Income
5,619
14,939
20.558
4,506
11,533
16.039
Expendlture on:
Charltable Activities
2,434
39,038
41,472
1,529
12,315
13,844
Total expenditure
2.434
39,038
41A72
1,529
12.315
13,844
Net Income/{expendlture}
3,185
(24,099) 120,914)
2,977
17821
2,195
Transfer between funds
439
14391
Net movement In funds
3,185
124,099) 120,914}
3,416
11,2211
2,195
Total fund5 brought forward
52,584
41.062
93,646
49,168
42.283
91,451
Total fund5 carrled forward
16,963
41,062

Friends of Eccle5field Ltbrary CIO
Balance Sheet
As at 31 March Z024
Total
2024
Total
2023
Notes
Fixed assets
326
1,027
Current assets
Debtors
Cash at bank and in hand
Total current assets
74,373
74,373
93,412
93,412
Creditors: amounts falling due wlthln one year
{1,9671
(793)
Net current assets
72,406
92,619
Total assets les5 current Ilabllltjes
72,732
93,646
Creditors: amounts falling due after more than one year
Totsl net assets
72,732
93,646
Funds of the Charity
Unrestricted funds
Restricted funds
Total funds
55,769
16,963
52,584
41.062
Approved by the Board on ...
.￿￿...101 J. IXS
. and signed on behalf of the board by:
bct-vr
Victoria Bowden
Chair

Friends of Ecdesfield Library CIO
Notes to the Accounts
For the year ended 31 March 2024
l Accounting Policies
(a) General
The financial statements have been prepared in accordance with the Statement of Recommended Prattice:
Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (Second edition), the Financlal Reporting Standard applicable
in the United Kingdom and Republic of Ireland IFR5102) and with the Charities Act 2011. The financial statements
have taken advanta8e of the exemption to prepare a Statement of Cash Flows.
Friends of Ecclesfield Library CIO meets the definition of a public benefit entity under FRS 102. The financial
statements are prepared under the historical cost convention with items recognised at Cost or transaction value
unless otherwise stated in the relevant note(sl to the accounts. The financial statements are presented in sterling
which is the functional currency of the charity and are rounded to the nearest £.
(b) Income
Income is recognlsed when the charity has entitlement to the funds, any performance conditions attached to the
itemls) of income have been met, it is probable that the income will be received and the amount can be measured
reliably.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is reco8nised when the
charity has entitlement to the fund5, any performance conditions attached to the grants have been met, it Is
probable that the income will be received and the arnount can be measured reliably and is not deferred.
Contract income 15 included in the period in which the service took place.
{c) Expendlture and irrecoverable VAT
Expenditure is recognised once there Is a legal or construrtlve obligation to make a payment to a third party, it 15
probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure wa5 incurred.
(d) Cash and cash equlvalents
Cash and cash equivalent5 comprise cash on hand and call deposits. and other 5hort-term hi8hly liquid investments
that are readily convertible to a known amount of cash and are subjert to an insignificant risk of change in value.
{e) Tangible fixed a55ets
Depreciation has been calculated to write down the cost of all tangible fixed assets over their expected useful lives
on the following basis:
Equipment
Furniture
3-10 years straight line
3 years straight line
(fj Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course
of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effertive interest method, less provision for impairment. A provision for the impaimient of trade debtors
is established when there 15 objective evidence that the company will not be able to collect all amounts due
according to the original terms of receivables.

Friends of Ecclesfield Library CIO
Notes to the Accounts (continued)
For the year ended 31 March 2024
l Accounting Policies (continued)
Ig) Trade creditors
Trade creditors are obligation5 to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the company does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
fter the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using
the effertive interest method.
Ih) Fund accounting
Unrestrirted funds are donations and other income receivable or generated for the objects of the organisation
without further specified purpose and are available as general funds.
Restrirted funds are to be used for specific purposes as laid down by the donor.
11) Taxation
As a charity, the organlsatlon is exempt from tax on income and gains falling within the available tax exemptions to
the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
(J) Going concern
The financial statements have been prepared on a goin8 concern basis as the trustees believe that no material
uncertainties exist. The trustees have considered the level of funds held and the experted level of income and
expenditure for 12 months from authorisin8 these financial statements. The bud8eted income and expenditure is
sufficient with the level of reserves for the charity to be able to contSnue as a 8olng concern.
2 Donation$ and grants
Unrestrlcted
fund
Restrlcted
funds
Total
2024
Total
2023
Sheffield City Council- Main grant
Shefffield City Council- Ward Pot
North LAC- Cost of Livingfund
Sheffield City Council - Book fund
Co-operative Community Fund
St Mary's Lane Trust
Donation5
9,336
787
2,5(Kl
1,000
904
400
12
9,336
787
2.51)0
9,336
1,500
400
1.178
41)0
1.025
1,166
1.166
14.939
16.105
12,261
In 2023 £1,025 was received into unrestricted funds and £11,236 into restricted funds.
10

Friends of Ecclesfield Library CIO
Notes to the Attounts (continued)
For the year ended 31 March 2024
3 Income from charitable activities
Unrestricted
funds
Restrlrted
fund5
Totsl
2024
Total
2023
Events and activities income
Book Sales
Photocopying, refreshment, yellow sticker and other income
Room hire
2.542
2.542
2,526
61
943
90
701
175
701
175
3A18
3.418
In 2023 £3,323 was received into unrestricted funds and £297 into restricted funds.
4 Expenditure on charitable activities
Unrestrlrted
fund
Restrlrted
fund
Total
2024
Total
2023
Premises Expenses
Event and activities costs
Books
Council tax
Elertricity & heating
Water
Telephone
Refuse collection
Cleaning
Equipment
Insurance
Repairs and malntenance
Le8al fees
Printing, Postage and Stationery
Refreshments
Volunteers expenses. training & support
Depreciation on fixed assets
Administrative costs
Accountants. fee
Paypal fees
330
754
25,078
1.633
1,713
441
5.612
247
25,408
2,387
1,713
441
5,612
247
458
166
561
36
28
2,156
2.128
704
4.747
221
370
148
199
33
803
24
458
166
520
36
880
20
1,000
30
119
79
41
25
I,(M)O
48
331
79
1,067
526
18
212
341
275
84
945
270
360
1.067
526
480
2,434
39.038
41.472
13.844
In 2023 £1,529 was paid from unrestritted funds and £12,315 from restricted funds.
11

Friends of Ecclesfield Library CIO
Notes to the Accounts (continued)
For the year ended 31 Marth 2024
S Fixed assets
Furniture
Equipment
Totsl
C05t or Valuatlon
As at 31 March 2023
Additions
As at 31 March 2024
5.496
366
4,839
10,335
366
10,701
5,862
4,839
Depreciation
As at 31 March 2023
Charge for the year
A5 at 31 March 2024
4,525
1.030
5,555
4,783
37
4,820
9,308
1.067
10,375
Net book value
As at 31 March 2024
307
19
326
As at 31 March 2023
971
56
6 Debtors
2024
2023
Trade debtors
7 Creditors: amounts falling due within one year
2024
2023
Other creditors
Accruals
335
1,632
326
467
793
12

Friends of Ecclesfield Library CIO
Notes to the Accounts (continued)
For the year ended 31 Marth 2024
8 Restrirted funds
Brought
forward
Carrled
foThvard
Income Expenditure
Transfer
SCC Grant- runnin8 COStS
SCC- Book Grant
St Mary's Trust
Co-op grant
SCC Ward Pot
SCC Ward Pot 2
North LAC Cost of Living Fund
SCC marketing grant
37,592
1,720
1.000
9,336
1.012
400
904
787
{34,986}
(1,691}
11601
(261
11,942
1.041
1,240
878
787
400
325
350
400
2,500
12,1751
350
39,038
SCC Grant- runnin8 costs
Thls fund was given towards the running costs and malntenance of the library.
SCC- Book Grant
This fund was received for the purchase of book stocks.
St Mary's Trust
Grant provided for improvements to the Childrens Llbrary.
CMp yant
Funding to help expand the number of chlldren's activities on offer durln8 1)oth term time and the summer
holidays.
SCC Ward Pot
Funding to help develop the activities provided for children and to provide activities to 5UPPOrt digital inclusion
such as computer courses for the elderly.
Sheffleld City Council - Ward Pot 2
The funding was received to support artivities for local children and families or carers, thus contributing to
community development by increasing the use of the library building. The openin8 balance represents a refund of
activities that did not go ahead due to COVID 19
North LAC Cost of Uvlng Fund
Funding provided to contribute towards the costs of keepin8 the community space open durin8 the cost of living
crisis.
SCC marketing grant
This fund was recetved for marketing costs and towards readathon expenditure.
13

Friends of Ecclesfield Library ao
Notes to the Accounts Icontlnued)
For the year ended 31 March 2024
8 Restricted funds (contlnued)
Prioryear
Brought
fonvard Income Expenditure
Corned
fornwrd
Trnn5frr
Sheffield City Council- Main grant
Sheffield City Council- Ward Pot I
Sheffield City Council- Ward Pot 2
St Mary's Trust
Sheffield City Council - Book fund
Sheffield City Council- Marketing grant
38,343
249
400
600
2.341
350
9.633
(10,194)
(190)
(249)
37,592
400
400
L500
(2,121)
1,720
350
439
9 Analysls of net assets by fund
Unrestrlcted
Funds
Restricted
Funds
Total
Fixed assets
Current assets
Current liabilities
326
57,410
11,9671
326
74,373
11,9671
16,963
55,769
72,732
Unrestrirted Restrfrted
Funds
Funds
Prlor year
Total
Fixed assets
Current assets
Current liabilitie5
1.027
52,350
{793)
1,027
93,412
{793)
41.062
52.584
41.062
93.646
10 Trustee expenses and related party transaction5
No trustees received reimbursed expenses in the year12023: £nil).
Friends of Ecclesfield Library received grant funding from Sheffield City Council of which Victoria Bowden. a trustee,
is a councillor. This relationship is disclosed on the Sheffield City Council Register of interests as required by the
Council's Code of Conduct for Members.
No trustee was paid rernuneration for their role. There were no other related party transactions.
14