2024-03-31-accounts

REGISTERED COMPANY Nu￿lBER. 08928970 (England and Wales) REGISTERED CHARITY NLTMBER: 1169079 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR MELTHAM CARLILE LIMITED SMH Shcards Vemon House 40 New North Road Hiidd¢rsfi¢ld West Yoikshire HDI 5LS

MELTHAM CARLILE LIMITED CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2024 Pagc Report of the Trustees Independent Examiner's Report Statement Ibf Financial Activities Balance Sheet Notes to the FinaThcial Statement5 10 to 16 Detailed Statement of Finaneial Aetivities 17 to 18

MELTHAM CARLILE LIMITED REPORT OF THE TRUSTEES for the year ended 31 March 2024 Th¢ trust￿$ who arc also dircctors of th¢ charity for thc purp08C8 1)f th¢ Compani¢s Act 2006, prcscnt th¢ir r¢port with thc financial statemenis of the charity for the year ended 31 MarLh 2024. The irustees have adopted the provisions of Accountinbw and ReportinbT by Cliaiities.. Stateinent of Recommended Practice applicable to chaTities prepaTing their account5 in accordance with the Fil￿]ela1 Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective I January 20191. OWECTIVE.S APID ACTIVITIES ObjeLtiVe5 atld aims l. The Company convcrtcd to a charity in Octobcr 2016 and changcd it% namc to Mcltham Carlilc Ltd. from Mcltham Carlilc CIC which was firsi incorpordted on 7th March 2014. Its objectives remain ihe same, as staled in the Articles. are to cany out activities which benefit the community in particular (without limitation) to acquire land, own, lease, let. chaibFe. dispos¢ of, transfcr and othcrwis¢ d¢al in r¢al propcrty (both l¢awhold and frc¢holdl,' and r¢pair, rcnovatc, cl¢an and rehabiliiate existing buildings within the community and make them accessible to the members of the coinmunity andlor allow the use oftheni for the benefit of the nieinber5 ofthe conllnunity. 2. The company is not for profit,. The company is not established or conducted for private gain.. any surplus or assets are Used principally for the benefit of the community. 3. There were three direciorltrustees at the company's lounding. Richard Noon. Charles Greaves and Paul White. This number lia5 groTh￿ as additional director/ttlLStees have joined, increasinb the connection5 to the wider coinmunity and strcngthcning thc cxpcrti%c and skill% of thc Board. It also dccidcd to inl'itc two dircctor% sclcctcd by and from Mcltham Town C.ouncil, in order to ensure close working relationships between the two organisations. These are currenily Cllr Jean Wrathall and CIIT Kate Buchanan. The Board also ha5 UP to three members selected by the Meltham Carlile Community Support Group. Thcsc ar¢ Ann Jurczyszyn and Pat O'Elricn. Stcph¢n Lamb has join¢d th¢ Eloard and as wcll as b¢ing an active member of the community also offers a wealth ol'expertise in audit and compliance. 4. The prineipal activity of the ¢ompanylcharity has been to acquire The C.arlile Institute in Meltham, a 'community asset transfer,, froim Kirklees Metropolitan Council (this was completed in 2014). and to renoi'ale, repair and remodel The Carlile Institute so that it functions tLS a multi-puryose coinmunity building. Funding was received in capital grant5 froin Kirklee5 Council, Mcltham Town Coiincil, Thc Vall¢}s Arca Committcc, Crossroads (a Mcltham bascd community charity) and mor¢ latterly from Power to Change (part of the Big Lottery). There have been other funds from donations and swinsorship and it]come generated froin use of t]ie space within the building. 5. We took possession of the building in July 2014 and have since created conrempornry spaees for a new Posi orrice, Library, To￿] Council offices, dance sthdio, a srnall business centre and three Colnm￿)1ty rooms which offer flexible spa¢¢s, including cvcnts and pcrfonnancc spa¢c in th¢ Jubilcc Room. Page I

MELTHAM CARLILE LIMITED REPORT OF THE TRUSTEES for the year ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Our objectives for the year l. To ensure tiial theTe is full use of the building in ways that satisfy our aims and objectives. 2. Our other year lo year objectives remain, ILI manage the rooms and space in The Carlile Inslilule for the benefil ol the Meltham corninunity. 3. To raise sufficient funds to pay for the building's running costs. 4. To rai%c additional capital funding in ordcr to pay for continucd rcpair and ￿tllrC rcnovation8 work8 to thc In8ti￿tc. 5. To employ both volunteers and contractor5 to clean. maintain as well a5 prepare and r00rn5 for comrnunity uses. 6. To coniinue io provide a home for the relocated Town Library. Post Office and Meltham To￿1 Council in ihe building. 7. To %upport both nc￿. and cxisting community activiticq and groups with quality 8pacc wcll as cnablc thcm to dcvclop and improve. Our objectives and achievements during the year l. FIn[￿lia11Y we've nvt received dlly grants ur extenud fin[￿Li￿al support this yeat. All our inLume hds Lorne from rents. k￿d feesldonations at the Tnstitute, which confirnis that our community business is self-sU5tainable without financial support from other agencies. 2. It our tenth year, l￿d we are on top of the imprO￿t￿ellt worLs to the building. We have contillued with relatively minor repairs that are inevitable with a building of this nature. We have not progressed the project to extend the building, partly due to Ivwei lor Lommunity but alsv db Wt punder what Illdy work btst for ub in the luture. 3. Meltharn Town Council and ihe Town's Library are back in full operation in the building and alongside the Post Office are a very iTnportant parts of tsui COTnmunity offeT. 4. The community businesdchariry continues to perfL)mi very well. We have mainrained our community nerwork in Meltham and this help5 us respond elYeLtiv¢ly to of the needs ot. the local community. We continue to be indebted to the h￿rd Ivork and ci)mmitment of Richard Noon M,hi) been tirele%s in his pursuit of our goals, but al%0 with the exemplary .%upport from both the Board members and other volunteers in our Community Support QTroup for which we are very grateful. Page 2

MELTHAM CARLILE LIMITED REPORT OF THE TRUSTEES for the year ended 31 March 2024 FINANCIAL REVIEW Review of the year I. As stated earlier, our principal activity 15 to ￿0Vate and inodetnise The CaTlile Institute, so that it functions as a multi-usc community building. Sincc thc bcginning of thc projcct wc have rcccivcd just %hort of £500,000 in capital grants from ihe sources listed in the introduction. We have spent more than Ihis on Wlirks io renovate and remodel the building. with the balance coiniiibF from our tradin¥F Llctivity lie rents and donations) 2. Our balance sheet now indicates that we have net assets of c£340,000. the main part of ￿hleh is the building. Much of the buildin¥F 15 used for conununity purposes whicli lia5 a low con]mercial value and hence our cutTent property valuatioii of £276,000 is lowcr than thc amount spcnt on renovation. Ncvcrthclcs%, wc now havc a significantly improved and rcpaircd building which is functioning to a high level and jusi under £107.000 cash at ihe bank and in hand. 3. Our r¢nts and fccs havc bccn slightly low¢r tliis ycar which was Inainly du¢ to turnov¢r of tcnants in th¢ Bi￿]ll¢s$ C¢ntrc and at the same lime we have had higher costs in repairs and renewals of £10,355 (£6,0(K) higher), which was as a C0115equence ofchanbFes to our bTas supply, new ¥a5 boiler5 and electrical works. De5Plte our net income beinbT nearly £9.0(M) down comparcd with thc prcvjo￿8 year our ca8h rcscrvc8 havc grown by ovcr £1 I,(K)O. 4. We still have some niggling issues with dtainage and general repair, and inevitable with a building of this agFe we'll need to k¢¢p inv¢sting in rcpairs and improv¢mcnts in th¢ futur¢. Wc want to ¢ontinuc th¢ possibility of ¢xt¢nding th¢ building to provide some additional space. 5. In conclu8ion thc community busincsg/¢harity i8 in good financial health with thc a%sct of a tran%fornicd Carlilc In8titutc: which is horne to a myriad of cominunity services and a range of rth)ms enabling wide and varied cominunity aciii'ities and event5. We now have very healthy resetve5 and the prospect of generating a continuous 5uryIu5 in fvture years. FUTURE PLANS l. We aim to build on our earlier successes and where possible increase our repenue from rents and fee5 from both the commercial and community activities, as well as increasing the amount and variety of community aciivities and events within the Institute. 2. Any surplus in our earnings from revenue activities will SUPLX)rt fvnher improvemenis to Ihe building. We now have si¥nifiLant reserves whiLh will not only fijnd future Tepair wotks. renewals but fund pobsible exten&ions to the buildin¥. 3. We will continue to ensure ihat The Carlile Instirute is managed efficienily and effectively for the benefit of the Town's residents. 4. The Board will keep under review our governance m￿je1 in order to ensure that it is fjt for purplise and is effectively engFagFed with the conununity and is commensurate with our chuTitable ststus. 5. We will continue to meet monthly and recruit further DireciLirslTrustees where this will strengthen our collective skills and expertibe a5 well as improve our community netwoik. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is conirolled by its governing documeni. a deed of trus¢ and consiilutes a limited company, limited by guarantee. a5 defined by the Companie5 Act 2006. We are a company limited by guardntee. with chariiable status and have the same tx)ard sirucmre that we envisaged from the stall H'ith a BoaTd of nine DireCtorrrt￿StC£s. This includes the orig4n￿l three fuundingF members, twu Board mernbers Icctcd by Mcltham Town Council cv¢ry four y¢ars, thr¢¢ m¢mbcrs s¢l¢ct¢d by Th¢ M¢ltham Carlilc Support Group and the fina] member, selecied by the Lhair. to pro￿lde partiLular skills that may be missing from ihe Board. Page 3

MELTHAM CARLILE LIMITED REPORT OF THE TRUSTEES for the year ended 31 March 2024 STRUCTURE, GOVERNANCE AND ￿￿NAGEMENT Decision making The Board meets monthly with regular rq￿rtS on r]n8nces. progress on refurbisliment work5, manageinent of buildingFs. including hcalth and safcty i8%uc.%: govcmancc is%ucs and updatc% from thc Support Ciroup on thc community activitic% and events. Ivider netsvork We dts nut have empluyees, relyiii¥ inbtead on vijlunteers to maird¥e the ddminibtration uf the Lhdtity the management of tlie building. Most of this work is undertaken by Richard Noon and Paul Wliite undeT t]ie gllidance of tlie Board. We have contractors for cleaning and maintenan¢e of the fire safety and security of the building. We also employ Sheards, Cl)artered AcLountants. for advice and annual accounts,. Ridle}, ai)d Hall, Solicitors. lor legal adviLe and lease document%; Bram]ey￿, Chartered s￿￿eYorS, for advice on rental.￿ and PToperty valuations. From the start we have hdd a wide network ivithin our Lommunity ai)d have enLouraged community volunteets to supwrt both the management of the project and the building, as well as ill developing and running new community activities and events in the building. Much of this has been successfully abhiei'ed by the Meltham C'.arlile Support Group whose ieinbtrbhip is open and inclusive and weltoines anyone committed to sustaining the futUTe of The Carlile Institute. This group meets monthly, organi%e% events and tnanage% the letting of the community room% en%uring the roorns are prepared for activities and events. The group also promote The Carlile Institute and its OPPLlrtuniiies to the wider comrnunity. REFERENCE AND AD￿lINISTRATtVE DETAIL8 Re%istered Company number 08928970 (England and Walc%) Registered Charity Dumber 1169679 Registered office Carlile Institute 54 Huddersfield Roud Meltham Holrnfirth West Yorkshire HD9 4AE Trustees Ms K Iliichanan C R Greaiies Mrs A JurczyszJTr) S Lamb RJNoon P G White MTS J Wrathall Mrs P F O'Btien Page 4

MELTHAM CARLILE LIMITED REPORT OF THE TRUSTEES for the year ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner SMH Slieards Vcrnon HO￿sC 40 New North Road Huddersfield W¢%t Yorkshir¢ HDI 5LS Approvcd by ordcr of thc board of trn%tcc% on 28 March 2025 and %igncd on its bchalf by.. P Ci Whitc- Truqtce Page 5

INDEPE.NDEINT EMMINER'S REPORT TO THE TRUSTEES OF MELTHAM CARLJLE LIMITED Independent examiner's report to the trustees of Meltham Carlile Limited I'the Company,) I re[￿)￿ to the charity irustees on my examination of the accliunts of the Company for the year ended 31 March 2024. Responsihilities and basis of rep(brt Ab th¢ Lh<Lrity'b trustteb uf tht Comp￿Y land also its direLtots for the purposes of company law) you are reSPOnbible for the preparatioii of the accouiit5 in accordance with the requiretnents of the Companie5 Act 20061'the 2006 Act'l. Having satisfied Inyself that the accounts of the Con)pany ale not requiied tts be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in r&%pect of my examination of yoiir charity's accoullt% a% ca￿led out under Section 145 of the Charities A¢t 2011 I'the 2011 Act'i. In carrying out my examination I have followed the Directions given by the ChLtrity Con]misbion undtr SeLtiiJn 145(5) Ib) vf the 2011 Act. Independent examincr's statement I have completed iny eX￿1￿1ndtiO￿. I confityn that no matteT5 have corne to my attention in connection with the exami[￿tion giving mc ¢alls¢ to bcli¢v¢'. aCcol￿tIng records WeTe Iiot kept in respect of the Company as required by Section 386 of tlie 2(N)6 Act,. or thc account% do not accord with those TCCOTds' or the accounts do not comply with the accouniing requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a t￿t and fair vieiv which is not a matter considered as part of an independent ¢xamination,' or the accounts have not been prepared in aecordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities {applicable to charities preparing theiT accounts in accordance with the Financial Reporting Standard applicablc in thc UK and Rcpublie of Ircland {FRS 102}). I ha￿.£ no COncei￿S and have come across no other matters in connection with the exaTnination to which attention Should be drawn in this r¢port in ord¢r to ¢nablc a propcr undcrstanding of thc accounts to bc r¢ach¢d. Kevin Winterbum SMH SheaTds Vcrnon Hol￿¢ 40 New North Road Huddersfield West Yorkshire HDI 5LS 28 March 2025 Page 6

MELTHAM CARLILE LIMITED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 M4rch 2024 2024 Totrdl ftlnds 2023 Total ftlnds UniebtiiLted fund RestriLted nds Notes tNCOTrIE AND ENDOWMENTS FROM Donations and legacies 6,301 6,301 5,457 Charitable activities Operdiional activiiies 40.125 40.125 42,610 Totsl 46,426 46.426 48,067 F.XPF.NDITURE ON Rai5inbF fi￿d￿ 2,066 2.066 Charitablc #etivities Operational activities 37,215 5,487 42,702 37,515 Total 39281 5,487 44,768 37,515 NET INCOMEI(EXPENDITURE) 7,145 {5,487) 1,658 10,552 RECONCILIATiof4 OF Fuf4DS Total lunds brought forward 107,592 233,130 340.722 330.170 TOTAL FUNDS CARRIED FORWARD 114,737 227,643 -342,380 340.722 Thc notcs fomi part of thcsc financial stst¢mcnts Page 7

MELTHAM CARLILE LIMITED BALA￿CE SHEET 31 M4rch 2024 2024 Totdl funds 2023 Total funds UnrebtiiLted fund RebtriLted nds Notes FIXED ASSETS Tangible assets 14,088 227,643 241,731 248,169 CURRENT ASSETS Debiors Cash at bank and in hand 432 106,906 432 106,906 2,425 95,024 107,338 107.338 97.449 CREDITORS Arnuuntb f(Illing due within one year (6,6891 16,6891 14.896) NET CURRENT ASSETS l(M),649 100,649 92,553 TOTAL ASSETS LESS CURRENT LIABILITIES 114,737 227,643 342,380 340.722 NET ASSETS 114,737 227,(A3 342,380 340,722 FUNDS Unrestricted fvnd5 Restricted ￿ndS 14,737 227,643 107.592 233,130 TOTAL FUNDS 342,380 340,722 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2(M)6 for the year ended 31 March 2024. The metnber% have not required the company to obtain an audit of its f￿ancial %tatements for the year ended 31 March 2024 in ac¢ordan¢e with Section 476 of the Companies Act 2006. Thc trustc&% acknowlcdgc thcir rc8pon%ibilitics for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Conipanies Act 2006 aiid preparing financial %tatements which give a true and fair view of the %tafr of affairs of the charitable company at the end of ea¢h finan¢ial year and of its surplus or deficit for each financial year in accordance with the requirements of SeLtions 394 and 395 and M,hiLh utherw'ise Lomply with the requirements. of the compl￿]eS ALt 2006 relating to flnancial statcmcnts, so far applicablc to thc charitablc campany. Thc notcs fomi part of thcsc financial ststcrncnts Page 8 continued...

MELTHAM CARLILE LIMITED BALA￿CE SHEET- contiDued 31 M4rch 2024 These financtal statements have been prepared in accordance with the provisions applicable to charitable compantes subject tu the sindll COillPkLnies re¥iine. The financial statements were approved by the Board of fwstees and authorised flir issue on 28 March 2025 and were sibmed on its behalf by-. A Juiczy5zyn- Trustee R J Noon- TTUStee P G White- Trustee Thc notcs fomi part of thcsc financial ststcrncnts Page 9

MELTHAM CARLILE LIMITED NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the finaneial statements Thc financial statemcnt% of thc charitablc company, which is a public bcncfit cntity undcr FRS 102, havc bccn prepared in accordance with the C.harilies SORP (FRS 102) 'Accounling and Reponing by Charilies.. Sthieinent or RecomTnended Practice applicable to charities preparing their accounts in accordance w'ith the Financial Reporting Standard applicabl¢ in thc UK and Rcpiiblic of Ircland {FRS 1021 (cff¢ctiv¢ l Janiiary 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the c.ompanies Act 2006. The financial statenients Iiave been prepared under tlie historical cost convention, as niodified by the rcvaluation of ccrtain a8%cts. The cornpany awarded charitable st3tU5 on 14 October 2016. The financial statements have been PTepaTed in accordancc with th¢ guidclin¢s as s¢t out abov¢. Tliis includ¢d th¢ rcstatcJn¢nt of ¢omparativc fIgu￿S to agw with the required forniats. The property at Meliham Carlile. previously classified as an investment propeny, is now included within freehold property as it has a n]iKed use. being used both for the generation of reveniie. and for the charity's own u%c. IDcome All income is recognised in the Statement of Financial Activities Lince the Charity has entitlement to the funds, it is piobdble that the inLoine will be reLell'ed and the (llnvunt Luii be mvdbured reliably. Expcnditurc Liabilities are recognised as expenditsre as soot] as there is a legal or con5trllctive obligation committing the chaTity to that expenditure, it is probable that a transfer of economic benefjts will be required in settlement and the amount ol. Ihe obligaiion can be measured reliably. Expenditure is accounted for on an accrualb basis and has been classified under IieadingTS that aggirebate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocaied to a¢iivities on a basis Consistent with the use of resources. Tangible fixed assets t)epreciation is provided at the following annual rates in order tLI write off each asset over its estimated useful life. Freeliold property Fixtures and fiitings Coniputer equipinent over the expect¢d useful life of SO y¢ars 20/0 on cost 33 /0 on reducing balance Taxatlon The charity is exernpt from co]poration tax on its charitsble activities. Fund accounting Unrcstrictcd ￿ndS can bc u%cd in acconlancc with thc charitablc objcctivcs at thc di8crction of thc tr￿Stccs. ReslTiCted funds can only be used for particular reslTiCted pu￿osES within the object5. of the charity. Re￿triction aris¢ wh¢n sp¢¢ifi¢d by th¢ donor or wh¢n ￿ndS ar¢ rais¢d for particular r¢stri¢t¢d purpo8¢s. Further explanation of the t￿tUre and purpose of each fund is included in tile notes to the fitthncial 5taternents. Impairment Fixed asset% are subject to review for impainnent when there is an indication of a reduction in their carying value. Any impaim)ent is recognised in the SOFA in the year in which it occurs. Page 10 continued...

MELTHAM CARLILE LIMITED NOTES TO THE FINA￿CIAL STATEMENTS- contiThued for the year ended 31 March 2024 NET INCOMEI(EXPENDITURE) Net incotnel(expenditurel is stated after ch￿ging(Creditingl'. 2024 2023 tkpreciation- owned assets 6,438 6,677 TRUSTEES, REMUNE]L4TJON AND BENEFITS TtU5te£s' benefits for the year ended 31 March 2024 amounted to £Nil, the amount for the year ended 31 March 2023 was £Nil. There was no trustees, remuneration for the year ended 31 Marcl) 2024 nor for the yeaT ended 31 March 2023. Trustees, expenses There We￿ no irustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unresiticted fund Reslricled funds Tothl funds INCOME AND ENDOMq￿ENTs FROM Do[￿tIonS and legacies 5,457 5,457 Charitable Aetivities (l)erational activities 42,610 42,610 Total 48,067 48,067 EXPENDITURE ON Charitable activities Opcrational activitics 32,028 5.487 37,515 NET INCOMEI(EXPENDITURE) 16,039 15,4871 10,552 RECONCILIATION OF FUNDS Total funds brought forward 91,553 238,617 330,170 TOTAL FUNDS CARRIED FORWARD 107,592 233,130 340,722 Pagell continued...

MELTHAM CARLILE LIMITED NOTES TO THE FINA￿CIAL STATEMENTS- contiThued for the year ended 31 March 2024 TANGIBLE FIXED ASSETS Fixtures Freehold property Computer equipinent fittings Totals COST At l April 2023 and 31 March 2024 276,766 26,384 2,884 306,034 DEPRECIATION At l April 2023 Charge for year 32,994 5.536 22.162 844 2,709 58 57,865 6.438 At 31 March 2024 38.5.30 23,(X)6 2,767 64,303 NET BOOK VALUE Al 31 March 2024 238,236 3,378 117 241.731 At 31 March 2023 243,772 4,222 175 248,169 Thc land and buildings wcrc valllcd by Bramlcys &statc Agcnt8 on 2()th Octobcr 2017. The historical cost of the land and buildings is £502,533 12017 £498,184). The propety is being depreciated over it5 estimated useful life of 50 years, starting l April 2017. Kirkle£s Council holds a charge of £ioo.000 dated 3rd September 2014 over the land and building5 at Carlile Institute. DEBTORS: AMOUYTS FALLING DUE NqTHIN ONE YEAR 2024 2023 Trade debtors Town council debtor 432 360 2.065 432 2,425 Page 12 continued...

MELTHAM CARLILE LIMITED NOTES TO THE FINA￿CIAL STATEMENTS- contiThued for the year ended 31 M4rch 2024 CREDITORS: AMOUNTS FALLING DUE WqTHIN ONE YEAR 2024 202.1 Bonds held VAT Accrued expenses 1,013 2,684 2,992 1,723 4¥9 2,684 6,689 4,896 MOVEMENT IN Fuf4DS Net Mo￿.¢M¢n[ in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 107.592 7,145 114.737 Restrlcted funds KITklees Council 71.693 16,871 144,566 71,693 16,871 139,079 Meltham Town Council Power to Change (Capital) (5,487) 233,130 (5,487) 227,643 TOTAL FUNDS 340,722 1,658 342.380 Net movement in funds, included in the above <we followb.. Incoming re50urce5 Resources expended Movernent in fund5 Unrestrleted funds General fund 46,426 (39,281) 7,145 RestriLted funds Powcr to Changc (Capital) (5,487) (5,487) TOTAL FUNDS 46,426 {44,768) 1,658 Page 13 continued...

MELTHAM CARLILE LIMITED NOTES TO THE FINA￿CIAL STATEMENTS- contiThued for the year ended 31 March 2024 MOVEMENT IN FUNDS- continued Comparatives for movement in funds Nel moi'ement in ￿ndS At 31.3.23 At 1.4.22 Unrestricted funds General fund 91,553 16,039 107,592 Restricted funds Kirklees Council 71,693 16.871 150,053 71,693 16,871 144,566 Meliham Council Power to Chan¥Fe (Capital) 15,4871 238,617 15,487) 233,130 TOTAL FUNDS 330,170 10,552 340,722 Comparative net movement in funds, included in the above are as fL)IIows.' Incoming resources Resources expended Movement in funds Unrestricted funds General fund 48,(k57 (32,028) 16,039 Restricted funds Pvwer to Change (Capital) (5.487) (5,487) TOTAL FUNDS 48,067 (37,515) 10,552 Page 14 continued...

MELTHAM CARLILE LIMITED NOTES TO THE FINA￿CIAL STATEMENTS- contiThued for the year ended 31 March 2024 MOVEMENT IN FUNDS- continued A Lutrent year 12 months and ptior year 12 months combined position is as follows.. Net movement in At 31.3.24 At 1.4.22 Unrestricted funds Cjcncral fund 91,553 23,184 114,737 Restricted funds Kirklees CL)uncil 71,693 16.871 150,053 71,693 16.871 139.079 Meltham To￿1 CounLiI Power to Change (Capital) (10,9741 238,617 110,9741 227,fv13 TOTAL FUNDS 330,170 12,210 342,380 A Current year 12 months at)d prior year 12 months combined net moi'ement in funds, included in the above are as ftsllows.. Inconiing resources Rc%ourees expended Movement in funds Unrestricted funds Generdl fund 94,493 (71,309) 23.184 Restrlcted funds Power to Change (Capital) (10,974) {10,9741 TOTAL FUNDS 94.493 (82,283) 12,210 All rcstrictcd wcrc of a capital na￿re, providcd for thc pllrposc of thc initial acquisition and thc %ubscqiicnt development ol the building al Meliham Carlile. Due lo the revalualion of the pro￿rtY in these accounts the reductioii in the value of the propeTty has been allocated acTOSS the restricted funds. Page 15 continued...

MELTHAM CARLILE LIMITED NOTES TO THE FINA￿CIAL STATEMENTS- contiThued for the year ended 31 March 2024 RELATED PARTY DISCLOSURES There were no related party tran&tctions for the year ended 31 M￿Ch 2024. Page 16

MELTHAM CARLILE LIMITED DETAILED STATEMENT OF FINANCLIL ACTIVITIES for the year ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Don￿tIO1]S M¢ltham Town Council library 1,301 5,000 457 5,0(Kl 6.301 5,457 Charitablc #etivities Rental income 40,125 42,610 Total incoming resources 46,426 48.067 EXPENDITURE Charitable activities Bad d¢bt 250 Support C05t5 Management Rates and water Insuran¢¢ Light and heat Telephone Advertising Sundries RepaiTS and Teneiva15 Houschold clcaning Subscriptions Pllrchases Rent Depreciation ol'freehold prtsperty Depreciation of fixtures and fittings Dq)rc¢iation of comput¢r cquipmcnt 3,509 3,761 3,120 9,395 462 104 2,604 4,222 3,87A 379 263 7,886 552 798 3,710 10,355 3,595 439 1,300 5,535 844 58 5,535 1,055 86 41,692 34,864 Finanee Bank charges VAT surcharges 501 508 This pagc docs not form part of thc statutory financial stattrncnts Page 17

MELTHAM CARLILE LIMITED DETAILED STATEMENT OF FINANCLIL ACTIVITIES for the year ended 31 March 2024 2024 2023 Finance Governanee e05ts Accountancy fcc 2,56 2,4(K) Total resources expfflided 44,768 37.515 Net Income 1,658 10.552 This pagc docs not form part of thc statutory financial statcrncnts Page 18

SMH sheards Vemon House 40 New Morth Road Hudder5field west Yorkshlrè HDI SLS 01484541755 Email" advice@sheard&co.uk Web wwwtshoards.￿.Uk Our ref.. KWIDSIMELT00212024 21" March 2024 The Trllqtees Meltham Carlile Limited Carlilc Institute 54 Huddersfield Road Mcltham Holmfirth HD9 4AE Dear Trustees DL]ring the course of the preparation of your accounts for the period ending 31 March 2024, the following representations were made to us by the management and trustees. Please read these representations and if you agree with our understanding, please sign and return a copy of this letter to us as confimiation of this. Representation l. We have fulfilled our responsibilities as trustees under the Companies Act 2006 and Charities Act 201 I for preparing financial statemeiits, in accordai)ce with the applicable financial reporting framework (FRS 102 and the FRS 102 Charity SORP), that give a true and fair view aiid for making accurate representations to you as our Independent Examiners and for the financial statements which you have preparcd on our behalf for the charity. 2. We confinm that all accounting records have been made availablc to you for the putpose of your cxamination, in accordancc with your tcllns of cngagcment, and that all thc transactions undcrtakcn by the charity have been properly reflected and recorded in the accounting records. All other records and related infonnation, including miiiutcs of all maiiagement, trustees, and Inembers, Incetings, have been madc available to you. We have given you unrcstricted access to persons ivithin the charity in order to obtain examination cvidcncc and have provided any additional inforniation that you have requested for the puryoses of your examination. 3. We acknowledge that il is a eriminal offence to make a false statement in this regard, and where any trustee eithcr makes a false statement; Is aware that thc statcmcnt is false; is rcckless in prevcnting thib stalcmcllt- or fails to take reasonable steps to prevent the trustees, report from being appruved, we acknowledge that each trustee ￿,111 be guilty of a Lriininal offence. 4. We confim] the charity has satisfactory title to all assets and there are no liens or encumbrances on the a5S¢tS, CXCePt for those disclosed in the financial statements. 5. We confim] that significant assthnplions used by us in making accounting estiinates, including those measured at fair value, are reasonable. SMH sh￿￿￿51$ IhÈlradinynamÈof5MHSh¥JrdsLtd FWIste￿OO￿n England &Wa￿- No CA583722B VATno IB5821649 Pe9lsLer￿0[f￿ts sw￿tb￿wk(Ouit.5ha￿r￿ValC Road,5heffiold. 5nBYZ DlYÈCiois'Jam￿HarIl1yFccAAc&JL￿￿lh(￿ DickensFC4.StaCOyPocKlin9toD4Q4 K4)VifjWinTèiburn FC4.C&rObn￿klnS0n FC4 ICAEW CHARTERED ACCOUNTANTS WWw4rn￿gr¢UP

1. We confimi that we have no plans or intentions that may materially alter the canying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial stateinents.
2. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial qiateinents
3. We confirm that all known actual or possible litigation and claims ivhose effects should be considered when preparing the financial staiements have been disclosed to the examiner and accounted for and disclosed in accordance with the applicable financial reporting framework.
4. We confimied that there had been no events since the balance sheet date which required disclosing or which would materially affect the amounts in the accounts, othcr than those already disclosed or included in the accounts.
5. We confimi that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or vice versa and as a result will include.. trusteesldirectors, other key management, close family and other business interests of the previous. We confirm that there have been no material transactions with related parties. I l. We confim] that all related party relationships and transactions have been accounted for and disclosed iii accordance with the applicable financial reporting fratnework.
6. We confirm that the coinpany has had. at no time during the year, any arrangemenl, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for tn]stees, nor to guarantee or provide security for such matters.
7. We confim] that the company has not contracted for any capital expendittjre other than as disclosed in the accounts.
8. We confirm we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the entity conducts its activities and which are central to the entity's ability to conduct its activities.
9. We acknowledge our responsibility for the design and implementation of intemal controls to prevent and detect fraud. We confirm that we havc disclosed to you the results of our own risk assessment that the financial statements may be misstated as a result of fraud
10. We confirni that thcrc havc bcen no actual or suspected instances of fraud involving trustecs, management, or employees who have a significant role in internal control or that could have a matcrial cffect on the financial statements. You also confirm that you are not aware of any allegations of fraud by fornier trustees, employees, regulators, or others.
11. We confim] that, having considered our expcctstions and intentions for the next 12 months the charity's financial statements should be prepared on the going concern basis on the grounds that cutrent and future sources of funding or support will be more than adequate for thc charity's needs.

12. We confinn that all grants, donations and other incon]e, incluth'ng those subject to special tern]s or conditions or received for rcstrictcd puryoses, have been notified to you. There havc been no breachcs of ternis or conditions during the period regarding thc application of such income.

13. We confirni that we are not aware of any matters of material significance that should be reported to the Charity Commission.

14. We confim] the following specific representations made to you during the course of your exainination relating to= As at 31" March 2024 the petty cash balance was £70. 21 We ackllowledge our legal responsibilities regarding disclosure of inforniation to you a.8 examiners and confinn that.. so far as each trustee is aware, there is no relevant examination infom]ation of which you as exaininers are unaware; and each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant examination information and to establish that you are aware of that infomiation. We confirni that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience {and, where appropriate of supporting docuinentation) sufficient to satisfy us that we can properly make each of the above represeiitations to you ai)d that to the best of our knowledge and belief they accurately reflect the representaiions made to you by the tn]stees during the course of your examination. Yours faithfully . Trustee- Mr P G White . Trustee- Mrs J Wrathall . Trustee- Mr R J Noon Date Signed on behalf of the board