# **Company Number: 07990661 (England and Wales) Registered Charity Number: 1171973**
# **UPTON AND NORTH ELMSALL COMMUNITY FORUM**
# **REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2022**
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **REPORT AND ACCOUNTS**
## **YEAR ENDED 31 MARCH 2022**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and Administrative Information|3|
|Trustees’ Report|4- 6|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10- 14|
| P a g e 2
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**YEAR ENDED 31 MARCH 2022**|**YEAR ENDED 31 MARCH 2022**|
|---|---|
|**Full Name:**|**Upton And North Elmsall Community Forum**|
|**Registered Charity Number:**|1171973|
|**Registered Company Number:**|
07990661|
|**Date of Incorporation:**|14 March 2012|
|**Registered office:**|Upton Community Library & Learning Centre|
||Waggon Lane|
||Upton|
||Pontefract|
||West Yorkshire|
||WF9 1JS|
|**Directors/Trustees:**|S M Pallett|
||A Miles|
||S M Hodson|
||E Bradbury|
||L Pallett|
|**Bankers:**|Virgin Money|
||81 Carlton Street|
||Castleford|
||WF10 1BW|
|**Independent Examiner:**|Steph Tolson|
||Community Accountant|
||BCVS Services|
||Priory Campus|
||Pontefract Road|
||Barnsley|
||S71 5PN|
| P a g e 3
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **TRUSTEES’ REPORT**
## **YEAR ENDED 31 MARCH 2022**
The Trustees, who are also the Directors of the charitable company for the purpose of company law, submit their annual report and financial statements for the year ending 31[st] March 2022.
## **Structure, governance and management**
Upton And North Elmsall Community Forum is a registered charity and a company, limited by guarantee, governed by its Articles of Association, dated March 2012, most recently amended February 2017. The company has no share capital and the liability of each member in the event of winding up is limited to a sum not exceeding £1. The Trustees are responsible for the management of the affairs of the company, for which purpose they may exercise all powers of the company.
The company was registered as a charity with the Charity Commission on 9[th] March 2017
## **Appointment of Trustees**
Members are admitted at the invitation of the Trustees, upon admission as a member of the charity, a person shall be also appointed as a Trustee. The Board of Trustees must comprise of at least three persons.
Trustees who served during the year, and to the date of signing this report, are listed on page 3.
## **Trustee Induction & Training**
Each new trustee is given a copy of the constitution and the latest trustee’s annual report and accounts, on or before appointment. New trustees are given a full induction to the organisation which includes history, organisational structure, ethos, funding streams and policies & procedures.
## **Related parties**
Related party transactions are detailed on page 12 of this report. The trustees consider that there are no other related parties to the charity.
## **Risk management**
The trustees have ultimate responsibility for identifying and managing risk. The main risk to the organisation is the loss of funding to continue the operational running of the charity. The financial position and level of reserves is reviewed at each monthly trustees meeting and funding applications are ongoing. For other areas the charity has a risk management policy which is reviewed regularly by the trustees _._
## **Charitable Objects**
The company’s objects are to further or benefit the residents of the Parish of Upton & North Elmsall and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents.
## **Public Benefit**
In shaping the objectives for the year the trustees have paid due regard to the public benefit guidance published by the Charity Commission.
| P a g e 4
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **TRUSTEES’ REPORT continued**
## **YEAR ENDED 31 MARCH 2022**
## **Overview of the Year**
The aims of the Charity are simple, “to enable local community groups to work together, with one objective, the benefit of the entire community, and to help and encourage this aim”.
## **Activities undertaken for the public benefit**
We carry out many seasonal events for children and other community members, these are helping to promote and increase library use. Some of our events are; Halloween Fun, Christmas and Easter activities, Poetry group, Book Club, Pie and Pea Suppers and we also organise and run Christmas Dinner for pensioners.
We have joined forces with Bless, a community services group, who offer much needed support to the community, which include; Dementia support, Meditation, Menopause group, plus many others. All this in the comfort of our library.
The library is a registered charity and a village hub, and a learning and development centre for all our community, young and old. We have computers for use, all with free internet access and a printing service .
Our cafe is open for teas and coffee’s and also light snacks. We have exciting plans in this direction for the near future, funding permitting.
## **The charity’s policy on reserves**
Reserves are needed to meet the working capital requirements of the charity and to ensure that the charity is able to meet all statutory obligations if funding is abruptly altered or in the event of winding up. The trustees aim to keep a level of reserves equivalent to 3 months running costs. At the year end, the total reserves, represented by unrestricted funds, stand at £47,972 which exceeds the minimum agreed policy (2021: £39,769). Reserves are high due to unrestricted support grants during the pandemic. These will enable the Charity to stay open and build up it’s income levels during the next financial year.
## **Statement of trustees’ responsibilities**
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company at the end of the year and of the surplus or deficiency for the year then ended.
In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the company, and enable them to ensure that the financial statements comply with the Companies Act 2006 and the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2019). The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
## **Exemptions**
The directors have taken advantage of the exemptions available to small companies, including the audit exemption.
| P a g e 5
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **TRUSTEES’ REPORT continued**
## **YEAR ENDED 31 MARCH 2022**
## **Financial Position**
The financial statements are set out in pages 8 to 14. The Statement of Financial Activities shows a surplus for the year of £8,669 (2021: £15,719). The total funds at the year end stand at £48,438 (2021: £37,769). The trustees consider the financial performance of the company during the year and its financial position at the end of the year to be satisfactory.
## **Small company provisions:**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
The trustees declare that they have approved the report above.
Signed on behalf of the Board of Trustees:
Signed: ______________________________________ Date: 14[th] September 2022
## **A Miles, Trustee/ Director**
| P a g e 6
**REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF**
## **UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **YEAR ENDED 31 MARCH 2022**
I report on the accounts of the charity, which are set out on pages 8 to 14.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I 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.
Signed _________________________ Date: 14[th] September 2022
Steph Tolson Community Accountant BCVS Services Priory Campus Pontefract Road Lundwood Barnsley S71 5PN
| P a g e 7
## **UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income & Expenditure Account)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|**Unrestricted**
**Designated**
**Restricted**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**Income**
Grants & Donations
16,382
-
-
Room Hire
-
-
-
Library Services
226
-
-
Catering
5,090
-
-
**Total Incoming Resources**
**21,698**
**-**
**-**
**Expenditure**
Utilities
3,301
-
-
Insurance
1,409
-
-
Repairs & Maintenance
1,961
-
-
Equipment
433
-
-
Office Supplies, Printing & Telephone
1,418
-
-
IT, Internet & Software
2,247
-
-
Subscriptions & Licences
179
-
-
Library Resources
38
-
-
Activities & projects
123
-
-
Donations
-
-
-
Café Supplies
977
-
-
Accountancy Fee
575
-
-
Bank Charges
134
-
-
Depreciation
-
233
-
Other Expenses
1
-
-
**Total Expenditure**
**12,796**
**233**
**-**
**Net Income(expenditure)**
**8,902**
**(233)**
**-**
Total Funds Brought Forward
39,769
-
-
Transfers Between Funds
11
(699)
699
-
**Total Funds Carried Forward**
**47,972**
**466**
**-**|**2022**
**Total**
**Funds**
**£**
16,382
-
226
5,090
**21,698**
3,301
1,409
1,961
433
1,418
2,247
179
38
123
-
977
575
134
233
1
**13,029**
**8,669**
39,769
-
**48,438**|2021
Total
Funds
£
27,208
300
34
600|
|---|---|---|
|||28,142|
|||2,778
1,263
1,470
224
1,306
-
287
134
3,738
373
140
550
123
-
37|
|||12,423|
|||15,719
24,050
-|
|||**39,769**|
The Statement of Financial Activities includes all gains and losses recognised in the year. All prior year income is unrestricted.
Comparative Figures for prior year expenditure by fund are detailed in note 2 to the accounts (page 11).
| P a g e 8
## **UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **BALANCE SHEET AS @ 31 MARCH 2022**
|**Note**
**Fixed assets**
Tangible assets
4
**Current assets**
Debtors
Cash at bank and in hand
Total current assets
**Current liabilities**
Creditors :
amounts falling due within one year
3
Net current assets
**Net assets**
**The funds of the company**
10
Unrestricted funds
Designated funds (Fixed Assets)
Restricted funds
**Total funds**|**2022**
2021
**£**
**£**
£
£
466
-
-
-
48,547
40,319
48,547
40,319
(575)
(550)
47,972
39,769
**48,438**
39,769
47,972
39,769
466
-
-
-
**48,438**
39,769|**2022**
2021
**£**
**£**
£
£
466
-
-
-
48,547
40,319
48,547
40,319
(575)
(550)
47,972
39,769
**48,438**
39,769
47,972
39,769
466
-
-
-
**48,438**
39,769|
|---|---|---|
||||
|||39,769|
|||39,769
-
-|
|||39,769|
## **Exemption from audit**
_For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies._
_Directors’ responsibilities:_
- _The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;_
- _The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts._
_These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime._
The trustees declare that they have approved the accounts above.
………………………………………………. Date: 14[th] September 2022 **A Miles, Trustee/ Director**
| P a g e 9
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
## **1. Accounting policies**
## **Basis of the preparation of the accounts**
The financial statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2015) – ((Charities SORP (FRS102)) and the Companies Act 2006. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy note(s).
Income and expenditure have been analysed in the accounts using natural classification, in accordance with the provisions of Section 4.6, SORP 2019 (smaller charities). The charity also meets the requirements for exemption from preparing a statement of cash flows.
## **Going Concern Note**
After reviewing the charity’s forecasts and projections and its reserves, the trustees have reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future, albeit on a voluntary basis. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## **Incoming resources**
All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably.
## **Donated goods and services**
Donated facilities and services are recognised in the accounts, at the amount the charity would pay in the open market for a service equivalent to that being donated, when the charity would otherwise have purchased them and the value can be measured reliably.
Donated goods for the charity’s own use are recognised as income, at their fair value.
The contribution of general volunteers is not recognised as income in the charity accounts.
## **Resources Expended**
All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.
## **Depreciation**
Depreciation is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets, with a cost exceeding £500, over their expected useful lives. In the year of acquisition, assets are depreciated over the full year. The rates applicable are:
Computer Equipment – 33.333% pa on a straight line basis Office Equipment - 20% pa on a straight line basis Furniture, Fixtures & Fittings - 20 %pa on a straight line basis
| P a g e 10
## **UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2022**
## **2. Expenditure analysis by fund**
|**Unrestricted funds**
Utilities
Insurance
Repairs & Maintenance
Equipment
Office Supplies, Printing & Telephone
IT, Internet & Software
Subscriptions & Licences
Library Resources
Donations
Café Supplies
Activities and projects
Accountancy Fee
Bank Charges
Other Expenses
**Total**
**Restricted funds**
Salaries Cost
Utilities
Insurance
Repairs & Maintenance
Equipment
Office Supplies, Printing & Telephone
IT, Internet & Software
Subscriptions & Licences
Library Resources
Activities
Bookkeeping & Payroll Services
Publicity & Promotion
Bank Charges
Other Expenses
**Total**
**3.Creditors**
Creditors/Accruals
Total||**2022**
**£**
3,301
1,409
1,961
433
1,418
2,247
179
38
-
977
123
575
134
1
**12,796**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**2022**
**£**
575
**575**|**2021**
**£**
2,778
1,263
1,470
224
1,306
-
287
134
373
140
332
550
123
37
**9,017**
-
-
-
-
-
-
-
-
-
3,406
-
-
-
-
3,406
2021
£
550
550|
|---|---|---|---|
|||||
| P a g e 11
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2022**
## **4. Fixed Assets**
|**Cost**
as @ 01-Apr-2021
Additions
Disposals
as @ 31-Mar-2022
**Depreciation**
as @ 01-Apr-2021
Disposals
Charge this period
as @ 31-Mar-2022
**Net book value**
as @ 31-Mar-2022
as @ 31-Mar-2021|**Computer**
**Equipment**
**£**
7,642
699
-
**8,341**
7,642
-
233
**7,875**
**466**
-|**Office**
**Equipment**
**£**
2,240
-
-
**2,240**
2,240
-
-
**2,240**
**-**
-|**£**
4,581
-
-
**4,581**
4,581
-
-
**4,581**
**-**
-
**Fixtures &**
**Fittings**|**Total**
**£**
**14,463**
**699**
**-**|
|---|---|---|---|---|
|||||**15,162**|
|||||**14,463**
**-**
**233**|
|||||**14,696**|
||||||
|||||**466**|
|||||-|
## **5. Independent examination and accountancy services**
During the period, the cost of accounts preparation & independent examination of accounts was £575. (2021: £550).
## **6. Land & Buildings**
- A 30-year lease exists between Upton and North Elmsall Community Forum and Wakefield MDC for the use of the community building on Waggon Lane, Upton.
## **7. Trustees’ remuneration, benefits & expenses**
Other than reimbursement of items purchased on behalf of the charity, there were no payments, remuneration or benefits made to trustees during this accounting period. (2021: none)
## **8. Related party transactions**
There were no related party payments during this accounting period. (2021: none).
| P a g e 12
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
**NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2022**
## **9. Analysis of net assets by fund**
|**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
31 March 2022
Fixed assets
-
466
Current assets
48,547
-
Current liabilities
(575)
-
**47,972**
**466**
31 March 2021:
Fixed assets
-
-
Current assets
40,319
-
Current liabilities
(550)
-
**39,769**
**-**|**Restricted**
**funds**
**£**
-
-
-
**-**
-
-
-
**-**|**Total**
**funds**
**£**
466
48,547
(575)|
|---|---|---|
|||**48,438**|
|||-
40,319
(550)|
|||**39,769**|
## **10. Movement in funds**
|**Unrestricted Funds**
General Fund
Reserve Fund
**Total**
**Designated Funds**
Fixed Assets
**Total**
**Restricted Funds**
**Total**
**TOTAL FUNDS**|**Opening**
**balance**
**£**
30,973
8,796
39,769
-
-
-
-
**39,769**|**Income**
**(Expenditure)**
**£**
**£**
21,698
(12,796)
-
-
21,698
(12,796)
-
(233)
-
(233)
-
-
-
-
**21,698**
**(13,029)**|**Fund**
**Closing**
**Transfers**
**balance**
**£**
**£**
(699)
39,176
-
8,796
(699)
47,972
699
466
699
466
-
-
-
-
**-**
**48,438**|
|---|---|---|---|
| P a g e 13
**UPTON AND NORTH ELMSALL COMMUNITY FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS continued**
## **YEAR ENDED 31 MARCH 2022**
## **11. Fund Transfers**
- A fund transfer from general to designated funds of £699 to cover the purchase of computer equipment.
## **12. Restricted Funds**
- There were no restricted grants received during the year.
| P a g e 14