2024-03-31-accounts - The Space @ Field Lane Group

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The Space@Field Lane Group

Charity number 1170265

Annual Report and Financial Statements

for the year ended 31 March 2024

The Space@Field Lane Group

Annual Report and Financial Statements for the year ended 31 March 2024

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

The Space@Field Lane Group

Trustees' report for the year ended 31 March 2024

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

Position Dates Anne Gomersal Chair Pauline Commons Warren Nicholls Jim Bridge Amanda Caldwell Treasurer Joanne Carroll Daniel Hood David Brownridge Trafford Carroll Callum Walsh

Resigned 15 May 2024

Resigned 6 September 2023 Resigned 18 June 2023

Charity number 1170265 Registered and principal address Bankers Burnsall Road HSBC Field Lane Estate 2 Cloth Hall Street Brighouse Huddersfield HD6 3JT HD1 2ES

Registered in England and Wales

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 2024

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

Now entering our fifth year since opening the centre is going from strength to strength offering a wider range of activities.

Café - our Wednesday café and our Friday lunch club continue to grow in success with more attendees, we serve food to over 70 different people over the 2 sessions. By using our allocation of food donated from Tesco we are able to keep food costs to a minimum and distribute some surplus food to the community via the centre and Field Lane School. We are grateful to Lidl who are donating us their surplus bakery products one day a week to distribute to the community , any donations for these are split between the centre and a local charity, My Mito Mission.

Through recruitment of volunteers we have extended our capacity to provide on site catering for meetings, training and workshops to boost our income and we have also provided lunches and afternoon teas for external visiting groups.

We are grateful to Staying Well for the lunch club funding we have received in the year allowing us to keep the cost to customers reasonable and contribute to the running costs.

We continue to hold Bingo sessions and a Quiz after lunch on Friday which are popular with our elder customers. We have held some lunchtime music concert sessions which are also popular.

We have added a Friday evening Bingo session to our weekly programme that allows us to be accessible to members of the community that work in the week .With a café /tuckshop provision these sessions are proving popular to locals and we have over 30 regular attendees.

The Space@Field Lane Group

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance (continued)

Exercise - We continue to provide a wide range of classes to benefit the community at low costs or even incentives for attendance such as armchair exercise, a HIIT class and Zumba ( these classes are subsidised by the charity).

Curious Motion continue to run a weekly dance and reflection session . We also have a regular Mindfulness and Relaxation class which has been subsidised by Staying Well and Rastrick Big Local. These two organisations have also subsidised two 6 week terms of Complimentary Therapy sessions.

A new Alzheimer's/Dementia group use the centre once a month offering support for carers of patients.

Activities - Our community singing group goes from strength to strength and has performed several concerts for our customers. Our youth group designed and delivered another Community Fun day in September which was a great success .

Our needlecraft group continue to meet and we now have a regular stitch weekend group meeting once a month with around 30 attendees. Several staff, volunteers and customers took part in a project as part of the Hebden Bridge Arts Festival making felted wool balls and willow spheres to display as part of the art trail.

The Monday night Youth Club run by Newground Together under contract from CMBC continued this year with a regular attendance of around twenty 13-18 year olds.

Unfortunately the Junior Youth Club for 7 -11 year olds has reduced funding this year but are using the facilities rent free to allow their valuable activities to continue.

Two churches continue to use the centre at the weekend, one of them attracts a congregation of over 100 whilst their premises are being renovated.

The centre has been used by various groups for neighbourhood consultation regarding developing the surrounding local parks and green spaces and by a new housing developer in the area.

Volunteers - we continue to cultivate the valuable contribution that our volunteers make to the running of the centre, we average between 60 and 80 hours a week of ‘donated’ time which equates to 140% more than paid staff hours. We would not be able to offer the range of activities that we do without these volunteers . Following our award of funding from the National Lottery in July we have appointed a paid volunteer co-ordinator to develop and a volunteer package to ensure we retain existing volunteers and enable us to recruit additional heads , this includes a training package to offer our volunteers development activities .

Looking forward to the year ahead the National Lottery Funding we have received post year end (for the next 3 years) will allow us to recruit a Community Engagement worker and the Volunteer Coordinator. We will also be offering a catering apprenticeship to compliment our kitchen team. We have also been awarded a grant to fund solar panels and panels this Autumn from Rastrick Big Local which will dramatically reduce our energy bills and reduce our carbon footprint.

Financial review

The net expenditure for the year was £27,613, including net expenditure of £34,177 on unrestricted funds and net income of £6,564 on restricted funds after transfers.

Whilst we have run at a operating deficit for the year, which has reduced our reserves and therefore taken them a little below our lower target level, the funding from the National Lottery for the next 3 years of £25,000 per annum to support our operational deficit gives us confidence in our projections that we are financially sustainable for at least the next 3 years .

The Space@Field Lane Group

Trustees' report (continued) for the year ended 31 March 2024

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £24,949.

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 between 3 to 6 months of costs .

Approved by the board of trustees on 19/11/2024

Anne Gomersal (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 2024, which are set out on pages 7 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 statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the 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

20/11/2024

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 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 2,461 Room hire income 30,760 Café sales 18,882 Event sales 8,740 Other income 828 Total income 61,671 Expenditure on: Salaries (3) 37,818 Project and event costs 8,382 Café expenses 9,352 Volunteer expenses 155 Advertising and marketing 113 Insurance 1,867 Premises costs 7,751 Repairs, maintenance and refurbishment 336 Cleaning and safety checks 1,687 Equipment and materials 1,417 Telephone and internet 645 Printing, postage and stationery 691 Subscriptions and licences 1,071 Website domain and hosting 209 Bank charges 93 Professional fees - Independent examination 1,122 Depreciation 25,419 General expenses 788 Total expenditure 98,916 Net income / (expenditure) (37,245) Transfers between funds 3,068 Net movement in funds (34,177) Fund balances brought forward 438,391 Fund balances carried forward (4) 404,214	2024 Restricted funds £ 15,385 - - 333 - 15,718 - 4,108 124 - - - - 950 - 232 - 72 - - - 600 - - - 6,086 9,632 (3,068) 6,564 20,300 26,864	2024 Total funds £ 17,846 30,760 18,882 9,073 828 77,389 37,818 12,490 9,476 155 113 1,867 7,751 1,286 1,687 1,649 645 763 1,071 209 93 600 1,122 25,419 788 105,002 (27,613) - (27,613) 458,691 431,078	2023 Total funds £ 28,110 24,336 16,583 6,944 439 76,412 33,453 21,815 7,989 148 427 1,604 6,528 6,891 2,220 3,840 934 1,179 926 103 113 2,100 780 25,419 93 116,562 (40,150) - (40,150) 498,841 458,691

All incoming resources and resources expended derive from continuing activities.

The Space@Field Lane Group

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 379,265 Total fixed assets 379,265 Current assets Debtors and prepayments (6) 8,238 Cash at bank and in hand (7) 18,716 Total current assets 26,954 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,005 Total current liabilities 2,005 Net current assets 24,949 Net assets 404,214 Funds Unrestricted funds 404,214 Restricted funds - Total funds 404,214	2024 Restricted £ - - - 26,864 26,864 - - 26,864 26,864 - 26,864 26,864	2024 Total £ 379,265 379,265 8,238 45,580 53,818 2,005 2,005 51,813 431,078 404,214 26,864 431,078	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

The financial statements were approved by the board of trustees on 19/11/2024

Anne Gomersal (Trustee)

The Space@Field Lane Group

Notes to the accounts

for the year ended 31 March 2024

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 2024

2 Grants and donations Active Calderdale Community Foundation For Calderdale North Halifax Partnership Calderdale Council (CMBC) 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 Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2024 Unrestricted funds £ - - - - - - - - - - - - 2,461 2,461	2024 Restricted funds £ 6,980 6,905 1,500 - - - - - - - - - - 15,385	2024 Total funds £ 6,980 6,905 1,500 - - - - - - - - - 2,461 17,846 2024 £ 37,321 1,499 (1,499) 497 37,818	2023 Total funds £ - 9,168 - 980 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

The average number of employees during the year was 4.3, being an average of 1.6 full time equivalent (2023: 3.8, 1.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2024	2023
	£	£
Costs of the scheme to the charity for the year	497	422

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds Active Champion Hub CMBC - Choir 23 CMBC - Elvis Presley event Local Giving Creative Workshops Mindfulness National Lottery Fund North Halifax Lunch club RBL - Anxiety workshop RBL - Sept Event RBL Art Group Staying Well- Love Yourself Staying Well Men's Group Active Calderdale Rastrick Fund CFFC Sat Hub CFFC Winter Warmth Fund CFFC Winter Warmth Resilience CMBC September Event Co-op ' Garden' Grant RBL Revenue Fund Sir George Martin Staying Well Choir Staying Well Jubilee Party CFFC Accessibility SSE Finance Staying Well Garden Project WYCA Walking and History	Balance b/f £ - - - 500 - 3,856 1,606 - - 187 - 1,150 94 2,367 674 315 228 266 44 1,126 110 337 1,546 420 2,751 2,723 20,300	Incoming £ 6,580 2,935 400 - 1,020 - - 1,450 1,500 333 1,500 - - - - - - - - - - - - - - - 15,718	Outgoing £ - 810 363 336 720 950 - 1,200 1,255 380 - 72 - - - - - - - - - - - - - - 6,086	Transfers £ - (375) (37) - (300) - (1,606) (250) - - (500) - - - - - - - - - - - - - - - (3,068)	Balance c/f £ 6,580 1,750 - 164 - 2,906 - - 245 140 1,000 1,078 94 2,367 674 315 228 266 44 1,126 110 337 1,546 420 2,751 2,723 26,864

Fund name

Active Champion Hub

CMBC - Choir 23 CMBC - Elvis Presley event Local Giving Creative Workshops Mindfulness National Lottery Fund North Halifax Lunch club RBL - Anxiety workshop RBL - Sept Event RBL Art Group Staying Well- Love Yourself Staying Well Men's Group Active Calderdale Rastrick Fund

CFFC Sat Hub CFFC Winter Warmth Fund CFFC Winter Warmth Resilience CMBC September Event

Purpose of restriction

Towards recruiting part time active champion role for 6 months. Also to fund branding and signage material.

To support the running costs of the Choir whilst it becomes sustainable.

To celebrate the international day of older people. Funds to run a series of 3 creative workshops. To fund a series of courses around mindfulness and relaxation. Towards the capital refurbishment.

To cover premises costs of running community lunch club every Friday. To fund two half day workshops for anxiety management. To fund an annual community fun day. To pay for establishment of an art group run by volunteer. To fund a series of courses around self development. To form a men’s group.

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

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.

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds (continued)

Fund name

Purpose of restriction

Co-op ' Garden' Grant To establish a gardening project with a shed linked to a men's group. RBL Revenue Fund Towards revenue funding. Sir George Martin Towards the Children's Christmas party. Staying Well Choir To establish a community choir. Staying Well Jubilee Party For food, games and prizes for a Jubilee garden party and a subsequent community event. 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 allocating overhead costs and, in cases where an activity took place at The Space premises, moving the agreed rental amount from the grant into our general unrestricted fund each time the activity is conducted.

Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand	£ 508,350 - 508,350 103,666 25,419 129,085 379,265 404,684 2024 £ 5,931 2,307 8,238 2024 £ 43,390 2,190 45,580 Leasehold improvemen t	Total £ 508,350 - 508,350 103,666 25,419 129,085 379,265 404,684 2023 £ 3,528 1,452 4,980 2023 £ 49,193 1,154 50,347

5 Tangible assets

6 Debtors and prepayments

7 Cash at bank and in hand

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2024

8 Creditors and accruals Accruals Fees received in advance Taxation and social security Other creditors 9 Related party transactions Trustee expenses Trustee remuneration and benefits Details of remuneration and benefits Trafford Carroll Gross pay Callum Walsh Gross pay No trustee received any expenses during this year or the previous year.	2024 £ 1,721 - 190 94 2,005 2024 £ 39 39 77	2023 £ 1,020 300 - - 1,320 2023 £ 753 713 1,465

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 £20,081 (previous year: £18,212).

10 Funds held as agent CFFC Soup and a Song RBL Rastrick Craft Club Ukraine Appeal	Balance b/f £ 730 461 543 1,734	Incoming £ - - - -	Outgoing £ 730 - 543 1,273	Balance c/f £ - 461 - 461

Fund name Additional information CFFC Soup and a Song Funds held as a agent for a local singer to run a series of singalong sessions with food in Rastrick.

RBL Rastrick Craft Club Funds held on behalf of a craft group run from Space. Ukraine Appeal 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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 2,461 4,032 Room hire income 30,760 24,336 Café sales 18,882 16,583 Event sales 8,740 5,568 Other income 828 439 Total income 61,671 50,958 Expenditure Salaries 37,818 15,326 Project and event costs 8,382 4,242 Café expenses 9,352 7,953 Volunteer expenses 155 148 Advertising and marketing 113 298 Insurance 1,867 1,604 Premises costs 7,751 6,528 Repairs, maint. and refurbishment 336 572 Cleaning and safety checks 1,687 2,220 Equipment and materials 1,417 2,404 Telephone and internet 645 934 Printing, postage and stationery 691 1,179 Subscriptions and licences 1,071 926 Website domain and hosting 209 103 Bank charges 93 113 Professional fees - - Independent examination 1,122 780 Depreciation 25,419 25,419 General expenses 788 93 Total expenditure 98,916 70,842 Net income / (expenditure) (37,245) (19,884) Transfers between funds 3,068 12,470 Net movement in funds (34,177) (7,414) Fund balances brought forward 438,391 445,805 Fund balances carried forward 404,214 438,391	2024 Restricted funds £ 15,385 - - 333 - 15,718 - 4,108 124 - - - - 950 - 232 - 72 - - - 600 - - - 6,086 9,632 (3,068) 6,564 20,300 26,864	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	2024 Total funds £ 17,846 30,760 18,882 9,073 828 77,389 37,818 12,490 9,476 155 113 1,867 7,751 1,286 1,687 1,649 645 763 1,071 209 93 600 1,122 25,419 788 105,002 (27,613) - (27,613) 458,691 431,078	2023 Total funds £ 28,110 24,336 16,583 6,944 439 76,412 33,453 21,815 7,989 148 427 1,604 6,528 6,891 2,220 3,840 934 1,179 926 103 113 2,100 780 25,419 93 116,562 (40,150) - (40,150) 498,841 458,691

The Space@Field Lane Group

Charity number 1170265

Annual Report and Financial Statements

for the year ended 31 March 2024

The Space@Field Lane Group

Annual Report and Financial Statements for the year ended 31 March 2024

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

The Space@Field Lane Group

Trustees' report for the year ended 31 March 2024

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

Position Dates Anne Gomersal Chair Pauline Commons Warren Nicholls Jim Bridge Amanda Caldwell Treasurer Joanne Carroll Daniel Hood David Brownridge Trafford Carroll Callum Walsh

Resigned 15 May 2024

Resigned 6 September 2023 Resigned 18 June 2023

Charity number 1170265 Registered and principal address Bankers Burnsall Road HSBC Field Lane Estate 2 Cloth Hall Street Brighouse Huddersfield HD6 3JT HD1 2ES

Registered in England and Wales

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 2024

Objectives and activities

The charity's objects

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;

The charity's main activities

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

Achievements and performance

Now entering our fifth year since opening the centre is going from strength to strength offering a wider range of activities.

We are grateful to Staying Well for the lunch club funding we have received in the year allowing us to keep the cost to customers reasonable and contribute to the running costs.

We continue to hold Bingo sessions and a Quiz after lunch on Friday which are popular with our elder customers. We have held some lunchtime music concert sessions which are also popular.

The Space@Field Lane Group

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance (continued)

A new Alzheimer's/Dementia group use the centre once a month offering support for carers of patients.

The Monday night Youth Club run by Newground Together under contract from CMBC continued this year with a regular attendance of around twenty 13-18 year olds.

Unfortunately the Junior Youth Club for 7 -11 year olds has reduced funding this year but are using the facilities rent free to allow their valuable activities to continue.

Two churches continue to use the centre at the weekend, one of them attracts a congregation of over 100 whilst their premises are being renovated.

The centre has been used by various groups for neighbourhood consultation regarding developing the surrounding local parks and green spaces and by a new housing developer in the area.

Financial review

The net expenditure for the year was £27,613, including net expenditure of £34,177 on unrestricted funds and net income of £6,564 on restricted funds after transfers.

The Space@Field Lane Group

Trustees' report (continued) for the year ended 31 March 2024

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £24,949.

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 between 3 to 6 months of costs .

Approved by the board of trustees on 19/11/2024

Anne Gomersal (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 2024, which are set out on pages 7 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').

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the 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.

Simon Bostrom FCIE

20/11/2024

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 2024

Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 2,461 Room hire income 30,760 Café sales 18,882 Event sales 8,740 Other income 828 Total income 61,671 Expenditure on: Salaries (3) 37,818 Project and event costs 8,382 Café expenses 9,352 Volunteer expenses 155 Advertising and marketing 113 Insurance 1,867 Premises costs 7,751 Repairs, maintenance and refurbishment 336 Cleaning and safety checks 1,687 Equipment and materials 1,417 Telephone and internet 645 Printing, postage and stationery 691 Subscriptions and licences 1,071 Website domain and hosting 209 Bank charges 93 Professional fees - Independent examination 1,122 Depreciation 25,419 General expenses 788 Total expenditure 98,916 Net income / (expenditure) (37,245) Transfers between funds 3,068 Net movement in funds (34,177) Fund balances brought forward 438,391 Fund balances carried forward (4) 404,214	2024 Restricted funds £ 15,385 - - 333 - 15,718 - 4,108 124 - - - - 950 - 232 - 72 - - - 600 - - - 6,086 9,632 (3,068) 6,564 20,300 26,864	2024 Total funds £ 17,846 30,760 18,882 9,073 828 77,389 37,818 12,490 9,476 155 113 1,867 7,751 1,286 1,687 1,649 645 763 1,071 209 93 600 1,122 25,419 788 105,002 (27,613) - (27,613) 458,691 431,078	2023 Total funds £ 28,110 24,336 16,583 6,944 439 76,412 33,453 21,815 7,989 148 427 1,604 6,528 6,891 2,220 3,840 934 1,179 926 103 113 2,100 780 25,419 93 116,562 (40,150) - (40,150) 498,841 458,691

All incoming resources and resources expended derive from continuing activities.

The Space@Field Lane Group

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 379,265 Total fixed assets 379,265 Current assets Debtors and prepayments (6) 8,238 Cash at bank and in hand (7) 18,716 Total current assets 26,954 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,005 Total current liabilities 2,005 Net current assets 24,949 Net assets 404,214 Funds Unrestricted funds 404,214 Restricted funds - Total funds 404,214	2024 Restricted £ - - - 26,864 26,864 - - 26,864 26,864 - 26,864 26,864	2024 Total £ 379,265 379,265 8,238 45,580 53,818 2,005 2,005 51,813 431,078 404,214 26,864 431,078	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

The financial statements were approved by the board of trustees on 19/11/2024

Anne Gomersal (Trustee)

The Space@Field Lane Group

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

Going concern

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

Incoming resources

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

Taxation

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 2024

2 Grants and donations Active Calderdale Community Foundation For Calderdale North Halifax Partnership Calderdale Council (CMBC) 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 Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2024 Unrestricted funds £ - - - - - - - - - - - - 2,461 2,461	2024 Restricted funds £ 6,980 6,905 1,500 - - - - - - - - - - 15,385	2024 Total funds £ 6,980 6,905 1,500 - - - - - - - - - 2,461 17,846 2024 £ 37,321 1,499 (1,499) 497 37,818	2023 Total funds £ - 9,168 - 980 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

The average number of employees during the year was 4.3, being an average of 1.6 full time equivalent (2023: 3.8, 1.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2024	2023
	£	£
Costs of the scheme to the charity for the year	497	422

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds Active Champion Hub CMBC - Choir 23 CMBC - Elvis Presley event Local Giving Creative Workshops Mindfulness National Lottery Fund North Halifax Lunch club RBL - Anxiety workshop RBL - Sept Event RBL Art Group Staying Well- Love Yourself Staying Well Men's Group Active Calderdale Rastrick Fund CFFC Sat Hub CFFC Winter Warmth Fund CFFC Winter Warmth Resilience CMBC September Event Co-op ' Garden' Grant RBL Revenue Fund Sir George Martin Staying Well Choir Staying Well Jubilee Party CFFC Accessibility SSE Finance Staying Well Garden Project WYCA Walking and History	Balance b/f £ - - - 500 - 3,856 1,606 - - 187 - 1,150 94 2,367 674 315 228 266 44 1,126 110 337 1,546 420 2,751 2,723 20,300	Incoming £ 6,580 2,935 400 - 1,020 - - 1,450 1,500 333 1,500 - - - - - - - - - - - - - - - 15,718	Outgoing £ - 810 363 336 720 950 - 1,200 1,255 380 - 72 - - - - - - - - - - - - - - 6,086	Transfers £ - (375) (37) - (300) - (1,606) (250) - - (500) - - - - - - - - - - - - - - - (3,068)	Balance c/f £ 6,580 1,750 - 164 - 2,906 - - 245 140 1,000 1,078 94 2,367 674 315 228 266 44 1,126 110 337 1,546 420 2,751 2,723 26,864

Fund name

Active Champion Hub

CFFC Sat Hub CFFC Winter Warmth Fund CFFC Winter Warmth Resilience CMBC September Event

Purpose of restriction

Towards recruiting part time active champion role for 6 months. Also to fund branding and signage material.

To support the running costs of the Choir whilst it becomes sustainable.

To celebrate the international day of older people. Funds to run a series of 3 creative workshops. To fund a series of courses around mindfulness and relaxation. Towards the capital refurbishment.

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

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds (continued)

Fund name

Purpose of restriction

Tangible assets Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand	£ 508,350 - 508,350 103,666 25,419 129,085 379,265 404,684 2024 £ 5,931 2,307 8,238 2024 £ 43,390 2,190 45,580 Leasehold improvemen t	Total £ 508,350 - 508,350 103,666 25,419 129,085 379,265 404,684 2023 £ 3,528 1,452 4,980 2023 £ 49,193 1,154 50,347

5 Tangible assets

6 Debtors and prepayments

7 Cash at bank and in hand

The Space@Field Lane Group

Notes to the accounts continued

for the year ended 31 March 2024

8 Creditors and accruals Accruals Fees received in advance Taxation and social security Other creditors 9 Related party transactions Trustee expenses Trustee remuneration and benefits Details of remuneration and benefits Trafford Carroll Gross pay Callum Walsh Gross pay No trustee received any expenses during this year or the previous year.	2024 £ 1,721 - 190 94 2,005 2024 £ 39 39 77	2023 £ 1,020 300 - - 1,320 2023 £ 753 713 1,465

Reason for remuneration

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

Legal authority for the payment

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £20,081 (previous year: £18,212).

10 Funds held as agent CFFC Soup and a Song RBL Rastrick Craft Club Ukraine Appeal	Balance b/f £ 730 461 543 1,734	Incoming £ - - - -	Outgoing £ 730 - 543 1,273	Balance c/f £ - 461 - 461

Fund name Additional information CFFC Soup and a Song Funds held as a agent for a local singer to run a series of singalong sessions with food in Rastrick.

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 2,461 4,032 Room hire income 30,760 24,336 Café sales 18,882 16,583 Event sales 8,740 5,568 Other income 828 439 Total income 61,671 50,958 Expenditure Salaries 37,818 15,326 Project and event costs 8,382 4,242 Café expenses 9,352 7,953 Volunteer expenses 155 148 Advertising and marketing 113 298 Insurance 1,867 1,604 Premises costs 7,751 6,528 Repairs, maint. and refurbishment 336 572 Cleaning and safety checks 1,687 2,220 Equipment and materials 1,417 2,404 Telephone and internet 645 934 Printing, postage and stationery 691 1,179 Subscriptions and licences 1,071 926 Website domain and hosting 209 103 Bank charges 93 113 Professional fees - - Independent examination 1,122 780 Depreciation 25,419 25,419 General expenses 788 93 Total expenditure 98,916 70,842 Net income / (expenditure) (37,245) (19,884) Transfers between funds 3,068 12,470 Net movement in funds (34,177) (7,414) Fund balances brought forward 438,391 445,805 Fund balances carried forward 404,214 438,391	2024 Restricted funds £ 15,385 - - 333 - 15,718 - 4,108 124 - - - - 950 - 232 - 72 - - - 600 - - - 6,086 9,632 (3,068) 6,564 20,300 26,864	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	2024 Total funds £ 17,846 30,760 18,882 9,073 828 77,389 37,818 12,490 9,476 155 113 1,867 7,751 1,286 1,687 1,649 645 763 1,071 209 93 600 1,122 25,419 788 105,002 (27,613) - (27,613) 458,691 431,078	2023 Total funds £ 28,110 24,336 16,583 6,944 439 76,412 33,453 21,815 7,989 148 427 1,604 6,528 6,891 2,220 3,840 934 1,179 926 103 113 2,100 780 25,419 93 116,562 (40,150) - (40,150) 498,841 458,691

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 2024, which are set out on pages 7 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').

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the 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.

Signed: …………………………………… Name: Simon Bostrom FCIE

20/11/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW