Our ref: KW/DS/MELT002/2025
1[st] December 2025
Mr R J Noon Meltham Carlile Limited Carlile Institute 54 Huddersfield Road Meltham Holmfirth HD9 4AE
Dear Mr Noon
Financial Statements to sign – Year ended 31 March 2025
We are pleased to upload the following to your Open Space:-
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Two copies of the financial statements for the year ended 31 March 2025, being the full accounts, and the abbreviated accounts which will be filed with Companies House. Please examine the accounts carefully. If you are satisfied that the accounts are correct please approve both sets within Open Space.
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Letter of Representation which the Institute and Regulatory Authorities require us to have. Please review the letter and approve within Open Space.
When these matters have been completed we will upload a final dated version of the accounts to your Open Space. If you would also like to receive a printed and bound set of accounts please let us know.
If you have any queries in connection with these matters, please do not hesitate to give us a call.
Yours sincerely
Dan Smith SMH Sheards
REGISTERED COMPANY NUMBER: 08928970 (England and Wales) REGISTERED CHARITY NUMBER: 1169679
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
MELTHAM CARLILE LIMITED
SMH Sheards Vernon House 40 New North Road Huddersfield West Yorkshire HD1 5LS
MELTHAM CARLILE LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 5 |
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Balance Sheet | 8 | to | 9 |
| Notes to the Financial Statements | 10 | to | 16 |
| Detailed Statement of Financial Activities | 17 |
MELTHAM CARLILE LIMITED
REPORT OF THE TRUSTEES for the year ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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The company converted to a charity in October 2016 and changed its name to Meltham Carlile Ltd. from Meltham Carlile CIC which was first incorporated on 7th March 2014. Its objectives remain the same, as stated in the Articles, are to carry out activities which benefit the community in particular (without limitation) to acquire land, own, lease, let, manage, charge, dispose of, transfer and otherwise deal in real property (both leasehold and freehold); and repair, renovate, clean and rehabilitate existing buildings within the community and make them accessible to the members of the community and/or allow the use of them for the benefit of the members of the community.
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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.
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There were three director/trustees at the company's founding, Richard Noon, Charles Greaves and Paul White. This number has grown as additional director/trustees have joined, increasing the connections to the wider community and strengthening the expertise and skills of the Board. It was also decided to invite two directors selected by and from Meltham Town Council, in order to ensure close working relationships between the two organisations. These are currently Cllr Jean Wrathall and Cllr Kate Buchanan. The Board also has up to three members selected by the Meltham Carlile Community Support Group. These are Ann Jurczyszyn and Pat O'Brien. Stephen Lamb has joined the Board and as well as being an active member of the community also offers a wealth of expertise in audit and compliance.
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The principal activity of the company/charity has been to acquire The Carlile Institute in Meltham, a 'community asset transfer', from Kirklees Metropolitan Council (this was completed in 2014), and to renovate, repair and remodel The Carlile Institute so that it functions as a multi-purpose community building. Funding was received in capital grants from Kirklees Council, Meltham Town Council, The Valleys Area Committee, Crossroads (a Meltham based community charity) and more latterly from Power to Change (part of the Big Lottery). There have been other funds from donations and sponsorship and income generated from use of the space within the building.
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We took possession of the building in July 2014 and have since created contemporary spaces for a new Post Office, Library, Town Council offices, dance studio, a small business centre and three community rooms which offer flexible spaces, including events and performance space in the Jubilee Room.
Page 1
MELTHAM CARLILE LIMITED
REPORT OF THE TRUSTEES for the year ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Our objectives for the year
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To ensure that there is full use of the building in ways that match our aims and objectives.
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Our other year to year objectives remain, to manage the rooms and space in The Carlile Institute for the benefit of the Meltham community.
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To raise sufficient funds to pay for the building's running costs.
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To raise additional capital funding in order to pay for continued repair and future renovations works to the Institute.
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To employ both volunteers and contractors to clean, maintain, prepare and open rooms for community uses.
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To continue to provide a home for the relocated Town Library, Post Office and Meltham Town Council in the building.
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To support both new and existing community activities and groups with quality space as well as enable them to develop and improve.
Our objectives and achievements during the year
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Financially we've not received any grants or external financial support this year. All our income has come from rents and fees/donations at the Institute, which confirms that our community business is self-sustainable without financial support from other agencies.
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It is our eleventh year, and we are on top of the improvement works to the building. We have continued 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 lower demand for community space but also as we ponder what may work best for us in the future.
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Meltham Town Council and the Town's Library are back in full operation in the building and alongside the Post Office are a very important parts of our community offer.
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The community business/charity continues to perform very well. We have maintained our community network in Meltham and this helps us respond effectively to many of the needs of the local community. We continue to be indebted to the hard work and commitment of Richard Noon who has been tireless in his pursuit of our goals, but also with the exemplary support from both the Board members and other volunteers in our Community Support Group for which we are very grateful.
Page 2
MELTHAM CARLILE LIMITED
REPORT OF THE TRUSTEES for the year ended 31 March 2025
FINANCIAL REVIEW
Review of the year
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As stated earlier, our principal activity is to renovate and modernise The Carlile Institute, so that it functions as a multi-use community building. Since the beginning of the project we have received just short of £500,000 in capital grants from the sources listed in the introduction. We have spent more than this on works to renovate and remodel the building, with the balance coming from our trading activity (ie rents and donations)
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Our balance sheet now indicates that we have net assets of c£346,000, the main part of which is the building. Much of the building is used for community purposes which has a low commercial value and hence our last property valuation of £276,000 is lower than the amount spent on renovation. Nevertheless, we now have a significantly improved and repaired building which is functioning to a high level and just under £123,000 cash at the bank and in hand.
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Our rents and fees have been much the same this year, slightly lower than some previous years, which was mainly due to turnover of tenants in the Business Centre. A number of our costs are down such as repairs and renewals of £8,419 but our electricity and gas bills have been much higher (plus £3k) due to increases in charges. Despite our net income being similar to last year our reserves have grown by a further £16,000.
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We still have some niggling issues with drainage and general repair, and inevitable with a building of this age we'll need to keep investing in repairs and improvements in the future. We want to continue the possibility of extending the building to provide some additional space.
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In conclusion the community business/charity is in good financial health with the asset of a transformed Carlile Institute, which is home to a myriad of community services and a range of rooms enabling wide and varied community activities and events. We now have very healthy reserves and the prospect of generating a continuous surplus in future years.
FUTURE PLANS
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We aim to build on our earlier successes and where possible increase our revenue from rents and fees from both the commercial and community activities, as well as increasing the amount and variety of community activities and events within the Institute.
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Any surplus in our earnings from revenue activities will support further improvements to the building. We now have significant reserves which will not only fund future repair works and renewals but fund possible extensions to the building.
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We will continue to ensure that The Carlile Institute is managed efficiently and effectively for the benefit of the Town's residents.
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The Board will keep under review our governance model in order to ensure that it is fit for purpose and is effectively engaged with the community and is commensurate with our charitable status.
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We will continue to meet monthly and recruit further Directors/Trustees where this will strengthen our collective skills and expertise as well as improve our community network.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
We are a company limited by guarantee, with charitable status and have the same board structure that we envisaged from the start with a Board of nine Director/Trustees. This includes the original three founding members, two Board members selected by Meltham Town Council every four years, three members selected by The Meltham Carlile Support Group and the final member, selected by the chair, to provide particular skills that may be missing from the Board.
Page 3
MELTHAM CARLILE LIMITED
REPORT OF THE TRUSTEES for the year ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Decision making
The Board meets monthly with regular reports on finances, progress on refurbishment works, management of buildings, including health and safety issues, governance issues and updates from the Support Group on the community activities and events.
Wider network
We do not have any employees, relying instead on volunteers to manage the administration of the charity and the management of the building. Most of this work is undertaken by Richard Noon and Paul White under the guidance of the Board. We have contractors for cleaning and maintenance of the fire safety and security of the building. We also employ Sheards, Chartered Accountants, for advice and annual accounts; Ridley and Hall, Solicitors, for legal advice and lease documents; Bramleys, Chartered Surveyors, for advice on rentals and property valuations.
From the start we have had a wide network within our community and have encouraged community volunteers to support both the management of the project and the building, as well as in developing and running new community activities and events in the building. Much of this has been successfully achieved by the Meltham Carlile Support Group whose membership is open and inclusive and welcomes anyone committed to sustaining the future of The Carlile Institute. This group meets monthly, organises events and manages the letting of the community rooms ensuring the rooms are prepared for activities and events. The group also promote The Carlile Institute and its opportunities to the wider community.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08928970 (England and Wales)
Registered Charity number
1169679
Registered office
Carlile Institute 54 Huddersfield Road Meltham Holmfirth West Yorkshire HD9 4AE
Trustees
Ms K Buchanan C R Greaves Mrs A Jurczyszyn S Lamb R J Noon P G White Mrs J Wrathall Mrs P F O'Brien
Page 4
MELTHAM CARLILE LIMITED
REPORT OF THE TRUSTEES for the year ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
SMH Sheards Vernon House 40 New North Road Huddersfield West Yorkshire HD1 5LS
Approved by order of the board of trustees on 1 December 2025 and signed on its behalf by:
P G White - Trustee
Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MELTHAM CARLILE LIMITED
Independent examiner's report to the trustees of Meltham Carlile Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the 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 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 2011 ('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 matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Kevin Winterburn
SMH Sheards Vernon House 40 New North Road Huddersfield West Yorkshire HD1 5LS
Date: .............................................
Page 6
MELTHAM CARLILE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 5,001 Charitable activities Operational activities 40,020 Total 45,021 EXPENDITURE ON Raising funds - Charitable activities Operational activities 35,890 Total 35,890 NET INCOME/(EXPENDITURE) 9,131 RECONCILIATION OF FUNDS Total funds brought forward 114,737 TOTAL FUNDS CARRIED FORWARD 123,868 |
Restricted funds £ - - - - 5,487 5,487 (5,487) 227,643 222,156 |
2025 Total funds £ 5,001 40,020 45,021 - 41,377 41,377 3,644 342,380 346,024 |
2024 Total funds £ 6,301 40,125 |
|---|---|---|---|
| 46,426 | |||
| 2,066 42,702 |
|||
| 44,768 | |||
| 1,658 340,722 |
|||
| 342,380 |
The notes form part of these financial statements
Page 7
MELTHAM CARLILE LIMITED
BALANCE SHEET 31 March 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 5 13,326 CURRENT ASSETS Debtors 6 - Cash at bank and in hand 123,094 123,094 CREDITORS Amounts falling due within one year 7 (12,552) NET CURRENT ASSETS 110,542 TOTAL ASSETS LESS CURRENT LIABILITIES 123,868 NET ASSETS 123,868 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 222,156 - - - - - 222,156 222,156 |
2025 Total funds £ 235,482 - 123,094 123,094 (12,552) 110,542 346,024 346,024 123,868 222,156 346,024 |
2024 Total funds £ 241,731 432 106,906 107,338 (6,689) 100,649 342,380 342,380 114,737 227,643 342,380 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 8
MELTHAM CARLILE LIMITED
BALANCE SHEET - continued 31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 1 December 2025 and were signed on its behalf by:
A Jurczyszyn - Trustee
R J Noon - Trustee
P G White - Trustee
The notes form part of these financial statements
Page 9
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
The company was awarded charitable status on 14 October 2016. The financial statements have been prepared in accordance with the guidelines as set out above. This included the restatement of comparative figures to agree with the required formats. The property at Meltham Carlile, previously classified as an investment property, is now included within freehold property as it has a mixed use, being used both for the generation of revenue, and for the charity's own use.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property over the expected useful life of 50 years Fixtures and fittings 20% on cost Computer equipment 33% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Impairment
Fixed assets are subject to review for impairment when there is an indication of a reduction in their carrying value. Any impairment is recognised in the SOFA in the year in which it occurs.
continued...
Page 10
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025
2. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 6,249 | 6,438 |
3. TRUSTEES' REMUNERATION AND BENEFITS
Trustees' 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 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 6,301 Charitable activities Operational activities 40,125 Total 46,426 EXPENDITURE ON Raising funds 2,066 Charitable activities Operational activities 37,215 Total 39,281 NET INCOME/(EXPENDITURE) 7,145 RECONCILIATION OF FUNDS Total funds brought forward 107,592 TOTAL FUNDS CARRIED FORWARD 114,737 |
Restricted funds £ - - - - 5,487 5,487 (5,487) 233,130 227,643 |
Total funds £ 6,301 40,125 |
|---|---|---|
| 46,426 | ||
| 2,066 42,702 |
||
| 44,768 | ||
| 1,658 340,722 |
||
| 342,380 |
continued...
Page 11
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025
5. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| COST At 1 April 2024 and 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Freehold property £ 276,766 38,530 5,535 44,065 232,701 238,236 |
Fixtures and fittings £ 26,384 23,006 676 23,682 2,702 3,378 |
Computer equipment £ 2,884 2,767 38 2,805 79 117 |
Totals £ 306,034 |
| 64,303 6,249 |
||||
| 70,552 | ||||
| 235,482 | ||||
| 241,731 |
The land and buildings were valued by Bramleys Estate Agents on 20th October 2017.
The historical cost of the land and buildings is £502,533 (2017 £498,184). The property is being depreciated over its estimated useful life of 50 years, starting 1 April 2017.
Kirklees Council holds a charge of £100,000 dated 3rd September 2014 over the land and buildings at Carlile Institute.
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Trade debtors | - | 432 |
continued...
Page 12
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Bonds held VAT Accrued expenses MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Kirklees Council Meltham Town Council Power to Change (Capital) TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Power to Change (Capital) TOTAL FUNDS |
At 1.4.24 £ 114,737 71,693 16,871 139,079 227,643 342,380 Incoming resources £ 45,021 - 45,021 |
2025 2024 £ £ 1,148 1,013 7,940 2,684 3,464 2,992 12,552 6,689 Net movement At in funds 31.3.25 £ £ 9,131 123,868 - 71,693 - 16,871 (5,487) 133,592 (5,487) 222,156 3,644 346,024 Resources Movement expended in funds £ £ (35,890) 9,131 (5,487) (5,487) (41,377) 3,644 |
|---|---|---|
8. MOVEMENT IN FUNDS
continued...
Page 13
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund 107,592 Restricted funds Kirklees Council 71,693 Meltham Town Council 16,871 Power to Change (Capital) 144,566 233,130 TOTAL FUNDS 340,722 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 46,426 Restricted funds Power to Change (Capital) - TOTAL FUNDS 46,426 |
Net movement At in funds 31.3.24 £ £ 7,145 114,737 - 71,693 - 16,871 (5,487) 139,079 (5,487) 227,643 1,658 342,380 Resources Movement expended in funds £ £ (39,281) 7,145 (5,487) (5,487) (44,768) 1,658 |
|---|---|
continued...
Page 14
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Kirklees Council Meltham Town Council Power to Change (Capital) TOTAL FUNDS |
At 1.4.23 £ 107,592 71,693 16,871 144,566 233,130 340,722 |
Net movement in funds £ 16,276 - - (10,974) (10,974) 5,302 |
At 31.3.25 £ 123,868 71,693 16,871 133,592 |
|---|---|---|---|
| 222,156 | |||
| 346,024 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 91,447 | (75,171) | 16,276 |
| Restricted funds | |||
| Power to Change (Capital) | - | (10,974) | (10,974) |
| TOTAL FUNDS | 91,447 | (86,145) | 5,302 |
All restricted funds were of a capital nature, provided for the purpose of the initial acquisition and the subsequent development of the building at Meltham Carlile. Due to the revaluation of the property in these accounts the reduction in the value of the property has been allocated across the restricted funds.
Page 15
continued...
MELTHAM CARLILE LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 16
MELTHAM CARLILE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 1 | 1,301 |
| Meltham Town Council library | 5,000 | 5,000 |
| 5,001 | 6,301 | |
| Charitable activities | ||
| Rental income | 40,020 | 40,125 |
| Total incoming resources | 45,021 | 46,426 |
| EXPENDITURE | ||
| Support costs | ||
| Management | ||
| Rates and water | 3,382 | 3,509 |
| Insurance | 2,375 | 3,111 |
| Light and heat | 11,102 | 7,886 |
| Telephone | 600 | 552 |
| Advertising | 550 | 798 |
| Sundries | 1,430 | 3,710 |
| Repairs and renewals | 8,419 | 10,355 |
| Household cleaning | 2,999 | 3,595 |
| Subscriptions | 491 | 439 |
| Rent | - | 1,300 |
| Depreciation of freehold property | 5,535 | 5,535 |
| Depreciation of fixtures and fittings | 676 | 844 |
| Depreciation of computer equipment | 39 | 58 |
| 37,598 | 41,692 | |
| Finance | ||
| Bank charges | - | 7 |
| VAT surcharges | 1,079 | 501 |
| 1,079 | 508 | |
| Governance costs | ||
| Accountancy fees | 2,700 | 2,568 |
| Total resources expended | 41,377 | 44,768 |
| Net income | 3,644 | 1,658 |
This page does not form part of the statutory financial statements
Page 17
Vernon House, 40 New North Road, Huddersfield, West Yorkshire, HD15LS
Our ref: KW/DS/MELT002/2025
14[th] November 2025
The Trustees Meltham Carlile Limited Carlile Institute 54 Huddersfield Road Meltham Holmfirth HD9 4AE
Dear Trustees
During the course of the preparation of your accounts for the period ending 31 March 2025, 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 confirmation of this.
Representation
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We have fulfilled our responsibilities as trustees under the Companies Act 2006 and Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework (FRS 102 and the FRS 102 Charity SORP), that give a true and fair view and for making accurate representations to you as our Independent Examiners and for the financial statements which you have prepared on our behalf for the charity.
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We confirm that all accounting records have been made available to you for the purpose of your examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain examination evidence and have provided any additional information that you have requested for the purposes of your examination.
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We acknowledge that it is a criminal offence to make a false statement in this regard, and where any trustee either makes a false statement; is aware that the statement is false; is reckless in preventing this statement; or fails to take reasonable steps to prevent the trustees’ report from being approved, we acknowledge that each trustee will be guilty of a criminal offence.
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We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.
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We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
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We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.
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We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements
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We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the examiner and accounted for and disclosed in accordance with the applicable financial reporting framework.
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We confirmed that there had been no events since the balance sheet date which required disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
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We confirm 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: trustees/directors, other key management, close family and other business interests of the previous.
We confirm that there have been no material transactions with related parties.
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We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.
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We confirm that the company has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for trustees, nor to guarantee or provide security for such matters.
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We confirm that the company has not contracted for any capital expenditure other than as disclosed in the accounts.
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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.
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We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own risk assessment that the financial statements may be misstated as a result of fraud
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We confirm that there have been no actual or suspected instances of fraud involving trustees, management, or employees who have a significant role in internal control or that could have a material effect on the financial statements. You also confirm that you are not aware of any allegations of fraud by former trustees, employees, regulators, or others.
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We confirm that, having considered our expectations and intentions for the next 12 months the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs.
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We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
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We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission.
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We confirm the following specific representations made to you during the course of your examination relating to:
- a. As at 31[st] March 2025 the petty cash balance was £70.
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We acknowledge our legal responsibilities regarding disclosure of information to you as examiners and confirm that:
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so far as each trustee is aware, there is no relevant examination information of which you as examiners are unaware; and
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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 information.
We confirm 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 documentation) sufficient to satisfy us that we can properly make each of the above representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees 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