2023-03-31-accounts - The Space @ Field Lane Group

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Charity number 1170265

The Space@Field Lane Group

Annual Report and Financial Statements

for the year ended 31 March 2023

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The Space@Field Lane Group

Annual Report and Financial Statements for the year ended 31 March 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 14

Prepared by West Yorkshire Community Accountancy Service CIO

The Space@Field Lane Group

Trustees' report for the year ended 31 March 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 Anne Gomersal Chair Mary Green Treasurer Resigned October 2022 Pauline Commons Secretary Appointed May 2022 Catherine Richardson Resigned May 2022 Alison Mitchell Resigned January 2023 Warren Nicholls Appointed May 2022 Jim Bridge Appointed May 2022 Amanda Caldwell Appointed 5 October 2022 Joanne Carroll

Resigned October 2022 Appointed May 2022 Resigned May 2022 Resigned January 2023 Appointed May 2022 Appointed May 2022 Appointed 5 October 2022 Appointed 5 October 2022 Resigned 6 September 2023 Appointed 5 October 2022 Appointed 5 October 2022 Appointed 7 June 2022 Appointed 7 June 2022

Daniel Hood David Brownridge Trafford Carroll Callum Walsh

Charity number

1170265

Registered in England and Wales

Registered and principal address Bankers Burnsall Road HSBC Field Lane Estate 2 Cloth Hall Street Brighouse Huddersfield HD6 3JT HD1 2ES

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) association formed 18 Nov 2016 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

The Space@Field Lane Group

Trustees' report (continued) for the year ended 31 March 2023

Objectives and activities

The charity's objects

To promote the benefit and enable the residents of field lane and the wider community of Rastrick and the local authority, voluntary and other organisations in a common effort to advance learning, education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for residents in the area and in furthering these charitable purposes the trustees will:

Encourage community members to participate in a wide range of activities for their benefit, without distinction of sex, sexual orientation, race or of political, religious or other opinions;

Help community members to participate in the life of the centre, to express their views and play an active part in the planning and management of the centre and their own activities creating a sense of community ownership.

The charity's main activities

Our charity runs and maintains a community hub at the centre of an estate of social housing in a deprived area of West Yorkshire. Following a major refurbishment of the building and the difficulties of two years of lockdowns, we are now running activities for the local community to help stay off loneliness and isolation, to promote community cohesion and to provide opportunities for volunteering and training.

We have run exercise classes, an art group, a needlecraft group, a youth club, a successful community lunch every Friday with quiz and bingo. We have also run seasonal events: Halloween family party, Christmas party and Christmas Fayre and an Easter Fayre.

We run a community café which is open two days per week and which provides low cost food. We have lots of regular customers.

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 learning and education and to provide facilities, in the interests of social welfare, for recreation and leisure time occupation with the object of improving well-being.

Achievements and performance

Building on our re -opening of the centre after COVID in the previous year, the range of activities and number of customers we support has grown exponentially in the year.

Our Friday lunch club is now regularly attended by over 50 customers, including residents of local sheltered accommodation and their carers. It is followed by a dementia friendly armchair exercise class, partially subsided by Active Calderdale. Whilst the numbers are lower for breakfast and lunch on Wednesdays, we see different customers, some of which access support from our secondee from Halifax Opportunities Trust. We continue to get referrals from social prescribers, Staying Well and Healthy Minds to our lunch club and our arts and craft classes.

Thanks to funding from CFFC we were able to open as a Warm Hub on a Tuesday and Saturday for the first 3 months of the year where we provided free hot meals and hosted board games, quizzes and utilised the pool and table tennis equipment which was popular with local families.

We recognise the vital role our volunteers play in supporting the café, exercise classes, bookkeeping, fund raising, key holding and other administrative tasks. We have over 15 volunteers supporting our 4 paid staff and have developed a volunteer co-ordinator role to develop and support our volunteer offering.

We continue to develop our strong links with Active Calderdale, this has allowed us to offer two subsidised exercise classes and promote ‘active’ amongst our customers. We were the central hub for two walking challenges in the year and have recently partnered with Calderdale Forum 50 +to develop the 3 2 1 walking project- with self guided and organised walks from the centre suitable for all abilities.

The Space@Field Lane Group

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance continued

Funding from Brighouse and Rastrick Association allowed us to host a Soup and a Song sessions in our hub and other hubs in the vicinity over winter with a local opera singer, Nicola Mills.

This year saw the lunch of our community choir, the Space singers, which has gone from strength to strength and provided entertainment at our Christmas lunch. We also hosted a very successful Coronation party thanks to funding from Rastrick Big Local.

We continue to hire out our rooms and hall to a wide range of service providers including CAHMs, Sure Start, a charity supporting home schooling and two church groups.

Looking forward to the next year we are working on offering a Men’s Group, an Autism friendly group and developing a community garden.

Financial review

The net expenditure for the year was £40,150, including net expenditure of £7,414 on unrestricted funds and net expenditure of £32,736 on restricted funds after transfers.

Reserves policy

Reserves Policy: In order to ensure sufficient funds to:

Manage any shortfall in our income streams to cover regular costs
Give confidence to funders of good stewardship and financial control
To support our staff through a period of financial instability or to cover redundancy payments

The Group will maintain a level of unrestricted funds as our Reserves fund.

Our aim is that our Reserves fund should grow to reach a level of four months of average costs.

The charity's free reserves, excluding fixed assets, at the year end were £33,707.

Approved by the board of trustees on 17/10/2023

Pauline Commons (Trustee)

The Space@Field Lane Group

Independent examiner's report to the trustees of The Space@Field Lane Group

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2023, which are set out on pages 6 to 14.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's qualified statement

I have completed my examination and a matter has come to my attention regarding the employment of two trustees during the year. Two people joined the board of trustees in June 2022. Shortly after they were engaged in some summer work, cleaning at the charity's premises. Whilst this was short term, it was done as employment, which is not permitted by the charity's constitution.

I believe that this was a genuine oversight and as soon as the trustees were made aware of the situation they have resolved to regularise the position. Despite the small sums involved, all transactions involving trustees are treated as material regardless of size and therefore the matter of concern must be raised here. The details regarding the transactions are disclosed in the notes to the accounts.

I confirm that no other 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Simon Bostrom FCIE

19/10/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The Space@Field Lane Group

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 4,032 Room hire income 24,336 Café sales 16,583 Event sales 5,568 Other income 439 Total income 50,958 Expenditure on: Salaries (3) 15,326 Project and event costs 4,242 Café expenses 7,953 Volunteer expenses 148 Training 93 Advertising and marketing 298 Insurance 1,604 Premises costs 6,528 Repairs, maintenance and refurbishment 572 Cleaning and safety checks 2,220 Equipment and materials 2,404 Telephone and internet 934 Printing, postage and stationery 1,179 Subscriptions and licences 926 Website domain and hosting 103 Covid safe specific spends - Bank charges 113 Professional fees - Independent examination 780 Depreciation 25,419 Grants repayable - Total expenditure 70,842 Net income / (expenditure) (19,884) Transfers between funds 12,470 Net movement in funds (7,414) Fund balances brought forward 445,805 Fund balances carried forward (4) 438,391	2023 Restricted funds £ 24,078 - - 1,376 - 25,454 18,127 17,573 36 - - 129 - - 6,319 - 1,436 - - - - - - 2,100 - - - 45,720 (20,266) (12,470) (32,736) 53,036 20,300	2023 Total funds £ 28,110 24,336 16,583 6,944 439 76,412 33,453 21,815 7,989 148 93 427 1,604 6,528 6,891 2,220 3,840 934 1,179 926 103 - 113 2,100 780 25,419 - 116,562 (40,150) - (40,150) 498,841 458,691	2022 Total funds £ 32,933 16,177 7,008 2,151 118 58,387 29,204 4,594 4,031 252 36 1,328 1,779 4,508 4,143 2,177 1,732 900 677 1,207 101 33 23 9,366 600 25,419 6,693 98,803 (40,416) - (40,416) 539,257 498,841

All incoming resources and resources expended derive from continuing activities.

The Space@Field Lane Group

Balance sheet

as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 404,684 Total fixed assets 404,684 Current assets Debtors and prepayments (6) 4,980 Cash at bank and in hand (7) 30,047 Total current assets 35,027 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,320 Total current liabilities 1,320 Net current assets / (liabilities) 33,707 Net assets 438,391 Funds Unrestricted funds 438,391 Restricted funds - Total funds 438,391	2023 Restricted £ - - - 20,300 20,300 - - 20,300 20,300 - 20,300 20,300	2023 Total £ 404,684 404,684 4,980 50,347 55,327 1,320 1,320 54,007 458,691 438,391 20,300 458,691	2022 Total £ 430,103 430,103 2,767 74,031 76,798 8,060 8,060 68,738 498,841 445,805 53,036 498,841

The financial statements were approved by the board of trustees on 17/10/2023

Pauline Commons (Trustee)

Notes to the accounts

The Space@Field Lane Group

for the year ended 31 March 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 £5,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil

Leasehold improvements: over 20 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.

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2023

2 Grants and donations Calderdale Council (CMBC) Community Foundation For Calderdale Co-op Community Fund Hillards Trust Local Giving Foundation Lower Valley Halifax Community Fund North Halifax Partnership Rastrick Big Local Sir George Martin Trust WYCA Walking and History HM Revenue & Customs The Arnold Clark Community Fund West Yorkshire Combined Authority Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - 2,030 1,000 - - - - - - - - - 1,002 4,032	2023 Restricted funds £ 980 9,168 266 - 500 1,606 4,336 2,377 2,122 2,723 - - - - 24,078	2023 Total funds £ 980 9,168 2,296 1,000 500 1,606 4,336 2,377 2,122 2,723 - - - 1,002 28,110 2023 £ 33,031 1,213 (1,213) 422 33,453	2022 Total funds £ 4,894 - 1,355 - 500 - - 18,010 - - 899 1,000 4,852 1,423 32,933 2022 £ 28,861 1,128 (1,128) 343 29,204

The average number of employees during the year was 3.8, being an average of 1.4 full time equivalent (2022: 3, 1.2 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	422	343
Amount of any contributions outstanding at the year end	-	60

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2023

4 Restricted funds Active Calderdale Rastrick Fund Arnold Clark Automotive CFFC Sat Hub CFFC Winter Warmth Fund CFFC Winter Warmth Resilience CMBC September Event CMBC Lunch Club Grant CMBC Ward Forum Co-op 21/22 'Activities' Grant Co-op 22/23 ' Garden' Grant Garfield Weston Hx Children's Welfare Local Giving Creative Workshops Local Giving Magic Grant National Lottery North Halifax Lunch club PCC Safer Communities RBL Art Group RBL Jubilee Salaries RBL Revenue Fund Sir George Martin Staying Well Choir Staying Well Jubilee Party Staying Well Men's Group CFFC Accessibility SSE Finance Staying Well Garden Project WYCA Walking and History	Balance b/f £ - 1,000 - - - 2,600 2,400 344 1,917 - 1,344 6,019 - 200 10,204 - 4,270 427 - 17,594 - - - - 1,546 420 2,751 - 53,036	Incoming £ 980 - 2,453 3,132 3,583 - - - - 266 - - 500 - - 1,606 - 2,849 877 - 2,122 1,840 1,373 1,150 - - - 2,723 25,454	Outgoing £ 886 1,000 86 - 2,143 2,372 - - 996 - 1,344 5,479 - 200 6,348 - 3,344 839 877 17,550 90 1,130 1,036 - - - - - 45,720	Transfers £ - - - (2,458) (1,125) - (2,400) (344) (921) - - (540) - - - - (926) (2,250) - - (906) (600) - - - - - - (12,470)	Balance c/f £ 94 - 2,367 674 315 228 - - - 266 - - 500 - 3,856 1,606 - 187 - 44 1,126 110 337 1,150 1,546 420 2,751 2,723 20,300

Fund name

Active Calderdale Rastrick Fund

Arnold Clark Automotive CFFC Sat Hub CFFC Winter Warmth Fund CFFC Winter Warmth Resilience CMBC September Event

CMBC Lunch Club Grant CMBC Ward Forum Co-op 21/22 'Activities' Grant Co-op 22/23 ' Garden' Grant Garfield Weston Hx Children's Welfare

Purpose of restriction

To promote a walking challenge for the area and encourage community centre users to become more active.

To support Junior Youth Club.

To run a series of evening social events. Support to open cafe with subsidized food for additional hours.

Funds to engage an additional engagement /support manager . To cover some of the costs of a community summer fayre on 3rd September 2022.

To pay premises costs for the lunch club. To cover some of the costs of the Christmas party. To fund activities to combat isolation and loneliness.

To establish a gardening project with a shed linked to a men's group. Towards the capital refurbishment.

Towards any activity to support children and young people in the area.

The Space@Field Lane Group Notes to the accounts continued for the year ended 31 March 2023

4 Restricted funds continued

Fund name

Purpose of restriction

Local Giving Creative Workshops Funds to run a series of 3 creative workshops. Local Giving Magic Grant Towards setup costs for Yoga group. National Lottery Towards the capital refurbishment. North Halifax Lunch club To cover premises costs of running community lunch club every Friday. PCC Safer Communities Towards children's youth club. RBL Art Group To pay for establishment of an art group run by volunteer. RBL Jubilee Salaries To fund Staff overtime for a Jubilee garden party in June 2022. RBL Revenue Fund Towards revenue funding. Sir George Martin To run additional café sessions on a Saturday afternoon with subsidised food. Staying Well Choir To establish a community choir. Staying Well Jubilee Party For food, games and prizes for a Jubilee garden party in June 2022. Staying Well Men's Group To form a men’s group. CFFC Accessibility Towards capital works to improve 'accessibility'. SSE Finance Towards financial training and systems improvement. Staying Well Garden Project To fund development costs of garden project. WYCA Walking and History Initially given to fund a walking group with paid leader. But the funder has now given permission to use this fund to a similar activity.

Transfers relate to transferring overhead costs and also when an activity was held at The Space premises, the amount agreed in the grant for rent which can move into our general unrestricted fund each time the activity is run.

Tangible assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022	£ 508,350 - 508,350 78,247 25,419 103,666 404,684 430,103 Leasehold improvemen	Total £ 508,350 - 508,350 78,247 25,419 103,666 404,684 430,103

5 Tangible assets

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2023

6 Debtors and prepayments Debtors Prepayments 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Accruals for grants repayable Creditors Accruals Fees received in advance	2023 £ 3,528 1,452 4,980 2023 £ 49,193 1,154 50,347 2023 £ - - 1,020 300 1,320	2022 £ 1,583 1,184 2,767 2022 £ 73,302 729 74,031 2022 £ 6,693 767 600 - 8,060

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits Trafford Carroll Gross pay Callum Walsh Gross pay	2023 £ 753 713 1,465	2022 £ - - -

Reason for remuneration

The trustees were employed over the summer months in the role of cleaning and key holding.

Legal authority for the payment

The two trustees joined the board in and shortly after were engaged in the above roles. However, the charity's constitution does not permit the employment of trustees. As soon as the board became aware of this they have resolved to regularise the position and the situation had arisen through a genuine oversight.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £18,212 (previous year: £17,069).

The Space@Field Lane Group

Notes to the accounts continued for the year ended 31 March 2023

Funds held as agent CFFC Soup and a Song RBL Rastrick Craft Club Ukraine Appeal	Balance b/f £ - - - -	Incoming £ 1653 461 2,420 2,881	Outgoing £ 923 - 1,877 1,877	Balance c/f £ 730 461 543 1,004

10 Funds held as agent

Fund name

CFFC Soup and a Song

RBL Rastrick Craft Club Ukraine Appeal

Additional information

Funds held as a agent for a local singer to run a series of singalong sessions with food in Rastrick.

Funds held on behalf of a craft group run from Space.

Funds raised by staff and customers to be distributed to charities on the ground in Ukraine and to support Ukrainian families living in the Calderdale area.

These sums have been excluded from the accounts.

The Space@Field Lane Group

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 4,032 1,423 Room hire income 24,336 16,177 Café sales 16,583 7,008 Event sales 5,568 1,769 Other income 439 118 Total income 50,958 26,495 Expenditure Salaries 15,326 2,044 Project and event costs 4,242 1,277 Café expenses 7,953 2,648 Volunteer expenses 148 182 Training 93 36 Advertising and marketing 298 355 Insurance 1,604 1,779 Premises costs 6,528 4,508 Repairs, maint. and refurbishment 572 2,703 Cleaning and safety checks 2,220 1,366 Equipment and materials 2,404 748 Telephone and internet 934 900 Printing, postage and stationery 1,179 677 Subscriptions and licences 926 1,207 Website domain and hosting 103 101 Covid safe specific spends - 33 Bank charges 113 23 Professional fees - 692 Independent examination 780 600 Depreciation 25,419 25,419 Grants repayable - - Total expenditure 70,842 47,298 Net income / (expenditure) (19,884) (20,803) Transfers between funds 12,470 4,005 Net movement in funds (7,414) (16,798) Fund balances brought forward 445,805 462,603 Fund balances carried forward 438,391 445,805	2023 Restricted funds £ 24,078 - - 1,376 - 25,454 18,127 17,573 36 - - 129 - - 6,319 - 1,436 - - - - - - 2,100 - - - 45,720 (20,266) (12,470) (32,736) 53,036 20,300	2022 Restricted funds £ 31,510 - - 382 - 31,892 27,160 3,317 1,383 70 - 973 - - 1,440 811 984 - - - - - - 8,674 - - 6,693 51,505 (19,613) (4,005) (23,618) 76,654 53,036	2023 Total funds £ 28,110 24,336 16,583 6,944 439 76,412 33,453 21,815 7,989 148 93 427 1,604 6,528 6,891 2,220 3,840 934 1,179 926 103 - 113 2,100 780 25,419 - 116,562 (40,150) - (40,150) 498,841 458,691	2022 Total funds £ 32,933 16,177 7,008 2,151 118 58,387 29,204 4,594 4,031 252 36 1,328 1,779 4,508 4,143 2,177 1,732 900 677 1,207 101 33 23 9,366 600 25,419 6,693 98,803 (40,416) - (40,416) 539,257 498,841