2022-08-31-accounts - The Queensbury Community Programme Limited

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The Queensbury Community Programme Limited

Charity number 1165411

A company limited by guarantee number 06962253

Annual Report and Financial Statements

for the year ended 31 August 2022

The Queensbury Community Programme Limited

Annual Report and Financial Statements for the year ended 31 August 2022

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

The Queensbury Community Programme Limited

Trustees' report for the year ended 31 August 2022

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

Martin Walker Veronica Hall Andrew Senior Robert Hargreaves John Thompson

Charity number

Company number

1165411

06962253

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

36 High Street Yorkshire Bank Queensbury 7 Waterhouse Street Bradford Halifax BD13 2PA HX1 1XZ

Independent examiner

Rhys North ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The company is a charity limited by guarantee and was formed on the 14 July 2009. It is governed by a memorandum and articles of association as amended by special resolutions dated 17 December 2015 as amended 28 September 2022. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

The Queensbury Community Programme Limited

Trustees' report (continued) for the year ended 31 August 2022

Objectives and activities

The charity's objects

To further or benefit the residents of Queensbury and surrounding areas, without distinction of sex, sexual orientation, age, 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 and leisure time occupation with the objectives of educating and improving the conditions of life for the residents.

The charity's main activities

QCP offers an extensive non-accredited Adult Learning Programme in creative arts, crafts, and languages along with employability focussed courses. QCP also offers support to the elderly by facilitating three Well Being Café's, Coffee mornings, a Mancave and Exercise Classes in the local area, as well as a Community Managed Library and a Job Club. QCP has recently extended its provision of luncheon clubs and is now delivering twice weekly to residents in Queensbury and the surrounding areas. In recent years QCP has also extended its provision to young people offering activities in the school holidays.

All of our work is greatly assisted by an extensive team of volunteers and local partnerships

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 and in particular the advancement of education.

Achievements and performance

Given the uncertainties associated with the National response to the Covid Pandemic, in the previous 2 years, and the part QCP played in that at a local level, there was a degree of caution at the September start to this year, 2021-2022.

Caution in reopening a programme of activities which we hoped would be demand fed and sustainable, over time, and caution in ensuring a return to levels of support which would encourage independence once again and not an over reliance on the many support structures which had been in place for nearly 2 years; ensuring those most vulnerable in our communities were not left ‘high and dry’ as voluntary activities and other programmes on offer returned to a new normal.

We have long trumpeted the need to respond to local demand and count ourselves rich in the flexibility we have offered over the years, when addressing the many and varied challenges this can present, and yet the demands in recent times have been at an all time high in terms of the nature of support offered, which is now more remote and sometimes virtual as opposed to that offered historically at one of our venues, and the knock on effect of that on the skills and time required from our paid staff and volunteers.

At the end of this year, in August 2022, we are proud to be able to applaud the work of all those involved in any one of the myriad of programmes in place since September 2021 for their:

Resolve to get things ‘up and running’, once again, with a revived energy ensuring no stone was left unturned in this regard;

Willingness and open minded response in addressing the nervousness of many of our vulnerable clients empowering them to take advantage of that which QCP has to offer;

Encouragement of each other and others to return to a new normal, engaging existing and new clients in QCP’s events; and

Acceptance of bringing this altogether within financial constraints which continue to challenge the creative thinking of those leading our programmes.

QCP’s Trustees, who are listed as Directors with Companies House, continue to recognise a healthy financial end of year balance, in excess of its reserves’ threshold, which we are content to maintain at this time given the uncertainties which still exist after the pandemic and given the prospects of the need to invest in the establishment of a community hub based in a locally significant community asset, which will continue to empower Trustees, Management and Volunteers in their support of and for our local communities.

The Queensbury Community Programme Limited

Trustees' report (continued) for the year ended 31 August 2022

Financial review

The net expenditure for the year was £966, including net income of £122 on unrestricted funds and net expenditure of £1,088 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £80,513.

The trustees have adopted a policy to retain a minimum of 3 months annual budgeted expenditure in order to ensure the smooth running of charity in the event of a short term loss of funding and to allow for an orderly winding up if the charity had to close.

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 17/5/2023

Martin Walker (Trustee)

The Queensbury Community Programme Limited

Independent examiner's report to the trustees of The Queensbury Community Programme Limited

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 August 2022, which are set out on pages 6 to 13.

Responsibilities and basis of report

As the charity's trustees 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 with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 company as required by section 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 requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Rhys North ACA

23/5/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The Queensbury Community Programme Limited

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 August 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 5,430 Course fees 18,158 Library 2,500 Luncheon club 16,728 Victoria Hall rental income 18,601 Other income and fundraising 6,797 Total income 68,214 Expenditure on: Salaries NI and pensions (3) 29,031 Tutor costs 8,193 Repairs, cleaning and maintenance 4,216 Subscriptions and licences 86 Advertising and promotion 78 Rents - Victoria Hall 7,270 Rent and rates 6,889 Utilities 1,603 Food and luncheon club 6,716 Well Being Café expenses 371 Activity costs 35 Insurance 894 Equipment and equipment rental 3,326 Telephone and broadband 1,098 Office and administration 1,207 Travel costs 365 Training 40 Independent examination 900 Volunteer expenses 1,293 Depreciation - Professional fees - Bad Debts 823 Other expenditure - Total expenditure 74,434 Net income / (expenditure) (6,220) Transfers between funds (4) 6,342 Net movement in funds 122 Fund balances brought forward 80,391 Fund balances carried forward (4) 80,513	2022 Restricted funds £ 49,893 - - - 125 - 50,018 15,075 7,766 156 - 403 - 3,585 - 975 1,766 9,556 - 3,444 372 730 446 - - 240 - - - 250 44,764 5,254 (6,342) (1,088) 9,212 8,124	2022 Total funds £ 55,323 18,158 2,500 16,728 18,726 6,797 118,232 44,106 15,959 4,372 86 481 7,270 10,474 1,603 7,691 2,137 9,591 894 6,770 1,470 1,937 811 40 900 1,533 - - 823 250 119,198 (966) - (966) 89,603 88,637	2021 Total funds £ 78,264 8,339 1,437 16,629 6,684 1,039 112,392 45,658 7,139 3,953 619 75 - 8,521 2,824 10,535 906 4,829 742 4,949 1,177 1,406 1,048 72 756 916 778 12,721 - 102 109,726 2,666 - 2,666 86,937 89,603

All incoming resources and resources expended derive from continuing activities.

The Queensbury Community Programme Limited

Balance sheet

as at 31 August 2022 2022 Unrestricted £ Current assets Stock - Debtors and prepayments (6) 10,423 Cash at bank and in hand (7) 73,377 Total current assets 83,800 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,287 Total current liabilities 3,287 Net current assets / (liabilities) 80,513 Total assets less current liabilities 80,513 Net assets 80,513 Funds Unrestricted funds General unrestricted funds 78,124 Designated funds (9) 2,389 Unrestricted funds 80,513 Restricted funds - Total funds 80,513	2022 Restricted £ - - 8,124 8,124 - - 8,124 8,124 8,124 - - - 8,124 8,124	2022 Total £ - 10,423 81,501 91,924 3,287 3,287 88,637 88,637 88,637 78,124 2,389 80,513 8,124 88,637	2021 Total £ 5,247 88,318 93,565 3,962 3,962 89,603 89,603 89,603 80,391 - 80,391 9,212 89,603

For the year ending 31 August 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 17/5/2023

Martin Walker (Trustee)

The Queensbury Community Programme Limited

Notes to the accounts

for the year ended 31 August 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, 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 donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

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.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Building refurbishment and fixtures: over 5 years IT equipment: over 3 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

The Queensbury Community Programme Limited

Notes to the accounts continued

for the year ended 31 August 2022

1 Accounting policies continued

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.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations Bradford Metropolitan District Council (BMDC) Co-op Local Community Fund Groundwork UK Incommunities Bradford VCS Friends of Queensbury High Street (FOQHS) HMRC Job Retention Scheme The Architectural Heritage Fund Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ 3,817 - - - - - - - 1,613 5,430	2022 Restricted funds £ 47,393 332 1,333 835 - - - - - 49,893	2022 Total funds £ 51,210 332 1,333 835 - - - - 1,613 55,323 2022 £ 43,401 2,343 (2,343) 705 44,106	2021 Total funds £ 50,569 895 - 380 1,390 3,256 8,390 12,448 936 78,264 2021 £ 45,061 1,935 (2,041) 703 45,658

The average number of employees during the year was 5.1, being an average of 2.2 full time equivalent (2021: 6.9, 2.5 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2022	2021
	£	£
Costs of the scheme to the charity for the year	705	703
Amount of any contributions outstanding at the year end	157	173

The Queensbury Community Programme Limited

Notes to the accounts continued

for the year ended 31 August 2022

4 Restricted funds VCS ABCD Active Queensbury Youth Sports Community Chest Co-op Local Community Fund Core Costs FOQHS Flowers FOQHS Gardening FOQHS Christmas Fund FOQHS Christmas Lights ARG Friday Friends Holiday Activity Fund (HAF) HAF Christmas Incommunities Jubilee Lord Mayor's Appeal Queensbury Wellbeing café Thornton Wellbeing café Wibsey Wellbeing café Queensbury Safer Community Chest FOQHS Groundworks FOQHS	Balance b/f £ 1,158 - - - - - 744 - 2,431 - 214 - - - - 930 557 519 356 2,303 - - 9,212	Incoming £ - 10,223 932 300 332 2,700 - 4,334 - 7,730 885 451 3,580 835 250 - 5,111 5,111 5,111 - 500 1,633 50,018	Outgoing £ 1,158 9,697 932 300 332 2,700 208 2,963 250 4,727 809 451 2,530 835 250 - 4,864 4,898 4,727 - 500 1,633 44,764	Transfers £ - - - - - - (208) - (2,181) (600) - - (1,050) - - - - - - (2,303) - - (6,342)	Balance c/f £ - 526 - - - - 328 1,371 - 2,403 290 - - - - 930 804 732 740 - - - 8,124

Fund name

Bradford VCS ABCD Active Queensbury Youth Sports Community Chest Co-op Local Community Fund Core Costs FOQHS Flowers

FOQHS Gardening FOQHS Christmas Lights

FOQHS Christmas Lights ARG

Friday Friends Holiday Activity Fund (HAF)

HAF Christmas

Incommunities Jubilee Lord Mayor's Appeal Queensbury Wellbeing café Thornton Wellbeing café Wibsey Wellbeing café

Purpose of restriction

For Family walks programme and Man cave. To support the provision of a Learning Programme. To purchase sports equipment.

For the purchase of office equipment. Towards the cost of running lunches. Towards core costs including utilities/rents.

Funding generated for Queensbury High Street. Funds now reviewed and transferred to designated funds.

To contribute towards a gardening project with young people.

Funds raised for the Christmas lights. Funds now reviewed and transferred to designated funds.

Funding for the Queensbury High Street Christmas lights event. The transfer is for a contribution to room hire and overhead costs. Funding for an exercise and afternoon tea activity at Thornton. Summer programme offering food, sports and leisure opportunities for children.

Christmas programme offering food, sports and leisure opportunities for children. The transfer is for a contribution to room hire and overhead costs. Funding for Jubilee celebrations and for events running costs. Funding for Jubilee celebrations. For IT equipment. For Wellbeing café costs. For Wellbeing café costs. For Wellbeing café costs.

Notes to the accounts continued

The Queensbury Community Programme Limited

for the year ended 31 August 2022

4 Restricted funds continued

Fund name Queensbury Safer

Community Chest FOQHS Groundworks FOQHS

Purpose of restriction

Funding from WY Police and BMDC for the Queensbury Safer project. The transfer is for room hire costs. Funding for purchase of plants. Funding for storage shelter.

Tangible assets Cost At 1 September 2021 Additions At 31 August 2022 Depreciation At 1 September 2021 Charge for year At 31 August 2022 Net book value At 31 August 2022 At 31 August 2021 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Taxation and social security Other creditors	£ 2,314 - 2,314 2,314 - 2,314 - - IT Equipment	£ 25,227 - 25,227 25,227 - 25,227 - - 2022 £ 7,913 2,510 10,423 2022 £ 81,101 400 81,501 2022 £ 1,919 900 311 157 3,287 Building refurbishment	Total £ 27,541 - 27,541 27,541 - 27,541 - - 2021 £ 2,787 2,460 5,247 2021 £ 87,918 400 88,318 2021 £ 2,664 756 369 173 3,962

5 Tangible assets

6 Debtors and prepayments

7 Cash at bank and in hand

8 Creditors and accruals

The Queensbury Community Programme Limited

Notes to the accounts continued

for the year ended 31 August 2022

9 Designated funds FOQHS Flowers FOQHS Christmas Fund Fund name FOQHS Flowers FOQHS Christmas Fund	Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ - - - 208 208 - - - 2,181 2,181 - - - 2,389 2,389 Reason for designation Funding generated for Queensbury High Street. Funds now reviewed and transferred from restricted funds. Funds raised for the Christmas lights. Funds now reviewed and transferred from restricted funds.

10 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.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £26,253 (previous year: £26,163).

No trustee received any remuneration or benefit in this capacity during this or the previous year.

There were no other related party transactions

11 Operating leases

Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 321 - 321	2021 £ 321 321 642

The Queensbury Community Programme Limited

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 August 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 5,430 10,701 Course fees 18,158 8,339 Library 2,500 1,437 Luncheon club 16,728 16,629 Victoria Hall rental income 18,601 6,684 Other income and fundraising 6,797 1,039 Total income 68,214 44,829 Expenditure Salaries NI and pensions 29,031 13,001 Tutor costs 8,193 882 Repairs, cleaning and maintenance 4,216 3,174 Subscriptions and licences 86 598 Advertising and promotion 78 - Rents - Victoria Hall 7,270 - Rent and rates 6,889 5,000 Utilities 1,603 29 Food and luncheon club 6,716 4,310 Well Being Café expenses 371 821 Activity costs 35 35 Insurance 894 - Equipment and equipment rental 3,326 819 Telephone and broadband 1,098 334 Office and administration 1,207 421 Travel costs 365 409 Training 40 - Independent examination 900 167 Volunteer expenses 1,293 56 Depreciation - 778 Professional fees - 6 Bad Debts 823 - Other expenditure - 102 Total expenditure 74,434 30,942 Net income / (expenditure) (6,220) 13,887 Transfers between funds 6,342 850 Net movement in funds 122 14,737 Fund balances brought forward 80,391 65,654 Fund balances carried forward 80,513 80,391	2022 Restricted funds £ 49,893 - - - 125 - 50,018 15,075 7,766 156 - 403 - 3,585 - 975 1,766 9,556 - 3,444 372 730 446 - - 240 - - - 250 44,764 5,254 (6,342) (1,088) 9,212 8,124	2021 Restricted funds £ 67,563 - - - - - 67,563 32,657 6,257 779 21 75 - 3,521 2,795 6,225 85 4,794 742 4,130 843 985 639 72 589 860 - 12,715 - - 78,784 (11,221) (850) (12,071) 21,283 9,212	2022 Total funds £ 55,323 18,158 2,500 16,728 18,726 6,797 118,232 44,106 15,959 4,372 86 481 7,270 10,474 1,603 7,691 2,137 9,591 894 6,770 1,470 1,937 811 40 900 1,533 - - 823 250 119,198 (966) - (966) 89,603 88,637	2021 Total funds £ 78,264 8,339 1,437 16,629 6,684 1,039 112,392 45,658 7,139 3,953 619 75 - 8,521 2,824 10,535 906 4,829 742 4,949 1,177 1,406 1,048 72 756 916 778 12,721 - 102 109,726 2,666 - 2,666 86,937 89,603