## 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 2023
_Group's logo_
The Queensbury Community Programme Limited
Annual Report and Financial Statements for the year ended 31 August 2023
|**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**
1
## The Queensbury Community Programme Limited
## Trustees' report for the year ended 31 August 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** Andrew Senior Chair Martin Walker Treasurer Veronica Hall Robert Hargreaves Resigned 13 July 2023 John Thompson Michael Tomkinson Appointed 14 February 2024 Judith Acton
Appointed 14 February 2024 Appointed 14 February 2024
**Charity number** 1165411 **Company number** 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.
2
## The Queensbury Community Programme Limited Trustees' report (continued) for the year ended 31 August 2023
## **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**
QCP Trustees are pleased to be able to report on a full year when face to face activities are now the accepted norm, once again. Recognising there’s a challenge to ensure the numbers engaged in programmes return to pre Covid levels Trustees regularly receive updates which show increasing trends and see this as an absolute requirement for sustainability in light of the continued reduction and, in some cases, withdrawal of community centred funding.
Trustees applaud the focus and effort of employed staff supported by a host of volunteers who invest a considerable amount of thought and time in maintaining and managing a local community asset for public use; ensuring it is central to community based activities. This continues to be a consideration for a community asset transfer for which QCP is the lead body and which is currently supported financially by Bradford Metropolitan District Council.
In this year, a review of working practices enabled a reduction in staffing costs, this would have seen an overall net expenditure nearer to zero had it been in place for the full 12 months and should ensure the next accounting period is financially more healthy than this one has been.
## **Financial review**
The net expenditure for the year was £4,697, including net expenditure of £1,649 on unrestricted funds and net expenditure of £3,048 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £78,864.
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. Based on budgeted 2023/2024 expenditure and estimated redundancy costs the minimum level of reserves would be £60,000.
In reviewing the end of year financial statement trustees continue to support a balance in excess of QCP’s reserves policy; given their intention to secure a community asset transfer at which point it will be a consideration to invest in capital expenditure, subject to the successful application for additional grant funding, to develop the asset into the Community Hub envisaged some years previously.
3
## The Queensbury Community Programme Limited Trustees' report (continued) for the year ended 31 August 2023
## **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 17/4/2024
John Thompson (Trustee)
4
## 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 2023, 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
17/4/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## The Queensbury Community Programme Limited
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 August 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
2,859
Course fees
19,466
Library
3,750
Luncheon club
15,134
Victoria Hall rental income
15,594
Other income and fundraising
7,096
**Total income**
63,899
**Expenditure on:**
Salaries NI and pensions
(3)
27,980
Tutor costs
8,182
Repairs, cleaning and maintenance
3,908
Subscriptions and licences
172
Advertising and promotion
19
Rents - Victoria Hall
8,044
Rent and rates
38
Utilities
2,381
Food and luncheon club
6,255
Well Being Café expenses
27
Activity costs
1,926
Insurance
847
Equipment and equipment rental
964
Telephone and broadband
1,797
Office and administration
697
Travel costs
685
Training
40
Independent examination
1,320
Volunteer expenses
105
Bad Debts
100
Other expenditure
61
**Total expenditure**
65,548
**Net income / (expenditure)**
(1,649)
**Fund balances brought forward**
80,513
**Fund balances carried forward**
(4)
78,864|2023
Restricted
funds
£
40,718
-
-
-
-
-
40,718
13,238
6,466
-
364
90
-
10,254
964
1,234
1,602
7,490
104
1,092
-
343
-
108
-
417
-
-
43,766
(3,048)
8,124
5,076|2023
Total
funds
£
43,577
19,466
3,750
15,134
15,594
7,096
104,617
41,218
14,648
3,908
536
109
8,044
10,292
3,345
7,489
1,629
9,416
951
2,056
1,797
1,040
685
148
1,320
522
100
61
109,314
(4,697)
88,637
83,940|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)
89,603
88,637|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## The Queensbury Community Programme Limited
## Balance sheet
|as at 31 August 2023
2023
Unrestricted
£
**Current assets**
Debtors and prepayments
(6)
10,792
Cash at bank and in hand
(7)
73,961
**Total current assets**
84,753
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
5,889
**Total current liabilities**
5,889
**Net current assets / (liabilities)**
78,864
**Total assets less current liabilities**
78,864
**Net assets**
78,864
**Funds**
Unrestricted funds
General unrestricted funds
76,276
Designated funds
(9)
2,588
Unrestricted funds
78,864
Restricted funds
-
**Total funds**
78,864|2023
Restricted
£
796
4,440
5,236
160
160
5,076
5,076
5,076
-
-
-
5,076
5,076|2023
Total
£
11,588
78,401
89,989
6,049
6,049
83,940
83,940
83,940
76,276
2,588
78,864
5,076
83,940|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|
|---|---|---|---|
For the year ending 31 August 2023 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 are 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 17/4/2024
John Thompson (Trustee)
7
The Queensbury Community Programme Limited Notes to the accounts
## for the year ended 31 August 2023
## **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, if 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 £1000 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.
## **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.
8
## The Queensbury Community Programme Limited
## Notes to the accounts continued
## for the year ended 31 August 2023
|**2 Grants and donations**
Bradford Metropolitan District Council (BMDC)
Co-op Local Community Fund
Groundwork UK
Incommunities
West Yorkshire Prepared
Bradford VCS Alliance Limited
Other donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2023
Unrestricted
funds
£
500
1,405
167
-
-
-
787
2,859|2023
Restricted
funds
£
37,138
-
-
820
1,760
1,000
-
40,718|2023
Total
funds
£
37,638
1,405
167
820
1,760
1,000
787
43,577
2023
£
40,624
1,960
(1,960)
594
41,218|2022
Total
funds
£
51,210
332
1,333
835
-
-
1,613
55,323
2022
£
43,401
2,343
(2,343)
705
44,106|
|---|---|---|---|---|
|The average number of employees during the year was 4, being an average of 1.8 full time equivalent|The average number of employees during the year was 4, being an average of 1.8 full time equivalent|(2022:|
|---|---|---|
|5.1, 2.2 FTE). There were no employees with emoluments above £60,000.|||
|**Defined contribution pension scheme**|2023|2022|
||£|£|
|Costs of the scheme to the charity for the year|594|705|
|Amount of any contributions outstanding at the year end|-|157|
9
## The Queensbury Community Programme Limited
## Notes to the accounts continued
## for the year ended 31 August 2023
|**4 Restricted funds**
BMDC Active Queensbury
BMDC ASBO
BMDC Community Buildings
BMDC Coronation
FOQHS Gardening
FOQHS Christmas Lights ARG
BMDC Friday Friends
Incommunities
Lord Mayor's Appeal
West Yorkshire Prepared
Queensbury Wellbeing café
Thornton Wellbeing café
Bradford VCS Alliance
BMDC Warm Space
Wibsey Wellbeing café
FOQHS Flowers|Balance b/f
£
526
-
-
-
1,371
2,403
290
-
930
-
804
732
-
-
740
328
8,124|Incoming
£
10,934
1,500
8,840
200
-
-
453
820
-
1,760
5,400
2,611
1,000
1,800
5,400
-
40,718|Outgoing
£
10,608
1,500
8,840
200
1,209
2,403
743
820
930
-
5,373
3,343
790
1,407
5,272
328
43,766|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance c/f
£
852
-
-
-
162
-
-
-
-
1,760
831
-
210
393
868
-
5,076|
|---|---|---|---|---|---|
## **Fund name**
BMDC Active Queensbury BMDC ASBO BMDC Community Buildings BMDC Coronation FOQHS Gardening FOQHS Christmas Lights ARG BMDC Friday Friends Incommunities Lord Mayor's Appeal West Yorkshire Prepared Queensbury Wellbeing café Thornton Wellbeing café Bradford VCS Alliance BMDC Warm Space Wibsey Wellbeing café FOQHS Flowers
## **Purpose of restriction**
To support the provision of a Learning Programme. To support the running of a Youth Anti Social Behaviour project. To support building costs including rent/utilities.
To support the running of a King's Coronation celebration event. To contribute towards a gardening project with young people. Funding for the Queensbury High Street Christmas lights event. Funding for an exercise and afternoon tea activity at Thornton. Support grant for events and running costs. For IT equipment.
To contribute towards refurbishment kitchen costs. For Wellbeing café costs. For Wellbeing café costs. For yoga and exercise teachers. To support the provision of a warm space for community use. For Wellbeing café costs. Funding generated for Queensbury High Street.
10
## The Queensbury Community Programme Limited
## Notes to the accounts continued
## for the year ended 31 August 2023
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 September 2022
Additions
At 31 August 2023
**Depreciation**
At 1 September 2022
Charge for year
At 31 August 2023
**Net book value**
At 31 August 2023
At 31 August 2022
**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
-
-
2023
£
9,032
2,556
11,588
2023
£
78,001
400
78,401
2023
£
4,449
1,320
280
-
6,049
Building
refurbishment|Total
£
27,541
-
27,541
27,541
-
27,541
-
-
2022
£
7,913
2,510
10,423
2022
£
81,101
400
81,501
2022
£
1,919
900
311
157
3,287|
|---|---|---|---|---|
11
## The Queensbury Community Programme Limited
## Notes to the accounts continued
## for the year ended 31 August 2023
|**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
-
165
167
210
2,181
-
2,001
2,198
2,378
2,389
-
2,166
2,365
2,588
**Reason for designation**
Funds set aside for improvements to Queensbury High Street.
Funds set aside for the cost of the annual Christmas lights in Queensbury.|
|---|---|
## **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 £21,901 (previous year: £26,253).
|**11 Operating leases**
Within one year
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2023
£
1,750
1,750|2022
£
2,071
2,071|
|---|---|---|
12
## 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 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
2,859
5,430
Course fees
19,466
18,158
Library
3,750
2,500
Luncheon club
15,134
16,728
Victoria Hall rental income
15,594
18,601
Other income and fundraising
7,096
6,797
**Total income**
63,899
68,214
**Expenditure**
Salaries NI and pensions
27,980
29,031
Tutor costs
8,182
8,193
Repairs, cleaning and maintenance
3,908
4,216
Subscriptions and licences
172
86
Advertising and promotion
19
78
Rents - Victoria Hall
8,044
7,270
Rent and rates
38
6,889
Utilities
2,381
1,603
Food and luncheon club
6,255
6,716
Well Being Café expenses
27
371
Activity costs
1,926
35
Insurance
847
894
Equipment and equipment rental
964
3,326
Telephone and broadband
1,797
1,098
Office and administration
697
1,207
Travel costs
685
365
Training
40
40
Independent examination
1,320
900
Volunteer expenses
105
1,293
Bad Debts
100
823
Other expenditure
61
-
**Total expenditure**
65,548
74,434
**Net income / (expenditure)**
(1,649)
(6,220)
**Fund balances brought forward**
80,513
80,391
**Fund balances carried forward**
78,864
80,513|2023
Restricted
funds
£
40,718
-
-
-
-
-
40,718
13,238
6,466
-
364
90
-
10,254
964
1,234
1,602
7,490
104
1,092
-
343
-
108
-
417
-
-
43,766
(3,048)
8,124
5,076|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
9,212
8,124|2023
Total
funds
£
43,577
19,466
3,750
15,134
15,594
7,096
104,617
41,218
14,648
3,908
536
109
8,044
10,292
3,345
7,489
1,629
9,416
951
2,056
1,797
1,040
685
148
1,320
522
100
61
109,314
(4,697)
88,637
83,940|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)
89,603
88,637|
|---|---|---|---|---|
13