Company Number: 07990661 (England and Wales) Reglstered Charity Number: 1171973 UPTON AND NORTH ELMSALL COMMUNITY FORUM REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2025
UPTON AND NORTH ELMSALL COMMUNITY FORUM REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2025 CONTENTS Page Lagal and Administralive Informatlon Trustees. Report Independent Examlnerfs Report statem8nt of Financial Actlvities Balance Sheet Notes to the Financial Statements 10-14
UPTON AND NORTH ELMSALL COMMUNrrY FORUM LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2025 Full Name: Upton and North Elmsall Community Forum Reglstered Charty Number: 1171973 Regl8t•rod Company Number: 07990661 Date of Incorporatlon: 14 Marth 2012 Reglster•d office: Upton Community Library & Learning Centre Waggon Lane Upton Pontefract West Yorkshlre WF9 1JS Directorsrrrustse$: S M Pallett A Miles S M Hodson E Bradbury L Pallett Bankers: Virgln Money 81 Carlton Street Castleford WFIO 1BW Independent Examlner: Christopher Stones Community Accountant Bamsley CVS 23 Queens Road Bamsley S711AN
UPTON AND NORTH ELMSALL COPIIMUNrrY FORUM TRUSTEES. REPORT YEAR ENDED 31 MARCH 2026 The Trustees, who are atso the Directors of the charltable company for the purpose of company law, submlt thelr annual report and financial statements for the year ending 31st March 2025. Structurn governanc• and managemant Upton and North Elmsall Communty FONM Is a re9lst8red tharity and 8 company, limited by guarantee, govern8d by Its Artldes of Association, dated March 2012, most r8C8ntly amended February 2017. The rnpanY has no share capital arKI the liability of each member in the event of windlng up is limited to a sum nol exceedlng £1. The Trustees are responsible for the management of the affairs of the company, for whlch purpose they may exercise all powers of the company. The company was reglstered as a Gharity wlth the Charity Commission on 9th March 2017 Appolntmgnt of Trustees Members are admltted at Ihe invltation of the Twslees. upon admisslon as a member of Ihe charity, a person shall be also appolnted as a Trustee. The Board of Trustses must comprlse of at leasl three persons. Trustees who served durlng the year, and to the date of signing this report, are Ilsted on page 3. Trusteo Induction & Training Each new trustee Is glven a copy of Ihe constitution and the latest trust88's annual report and accounts. on or before appointmenL New trustees are glven a full Induction to the organi58tlon whlch Includes hlslory. organisational structure, ethos, funding streams and policies & procedures. Relat partles Related paty transactions are detalled on page 12 of this report. Th6 trustees conslder that there are no other related parties to the charity. Rlsk manag•ment The truste&s have ultimate responsibility for [dentying and managlng risk. The main risk to the organlsalSon is the loss of funding to continue tho operational wnnlng of the charlty. The financial position and level of reserves is revlewed at each monthly trustees me8ting and fundlng applications are ongoing. For other areas the charity h8s a risk management policy whlch is reviewed regularly by the trustees. Charltablo Objects The c%)mpanS objects are to further or berrrt the residents of the Parish of Upton & North Elmsall and the neighbourhood, without distinction of sex, sexual ori6ntation, race or of political, religious or other oplnions by assoclating together Ihe said resldents and the local authorlties, volunlary and other organlsatlons in a common effort to advance education and to provide facilities in the interests of social weare for recreation leisure Ilme occupation with the objective of improving the conditions of lrfe for tha residents. Publlc Benefft In shaping the objectives for the year Ihe trustees have paid due regard to the public benefit guidance published by the Charlty Commlsslon.
UPTON AND NORTH ELMSALL COMMUNITY FORUM TRUSTEES, REPORT contlnued YEAR ENDED 31 MARCH 2025 overvi of tho Yftar The airns of the Charmy are simple, lo enable local community groups to work together, wlth one objeclive, the benefit of the entire communlty, and to help and encourage this alm.. The UNEF Library and Community Hub has been at the heart of our community for over ten years. Since 2014, when Wakefield Council was forced lo close all local libraries due to financial pressures, UNEF has taken on full fesponslbllty for running thls much-needed facility. We are proLKI to have sustained and grown this hub as a volunteer-led organisatlon. ensuring that Mtal services remain avallable in our area. Actlvities undèrtaken for th• publlc benoflt The hub provides a wide range of seNices and aclivities that benefil all age groups within our community, including: A thriving youth club wilh over 80 young people attending weekly sesslons. A library servlce offerfng book lending for bolh adults and chlklren. Affordable access to photocopylng, printing. computer use and free WiFi. Popular o)mmunity groups such as ¢raft sessions, a walking group, guitar lessons and coffee momings. Regular events including children's Christmas acttvities. senior citizens, Chrislmas parties and communlty socSal evenings as our pie and pea suppers with bingo and rafflés. NHS use of faclllties, communty garden projects and volunteering opportunilies. A welcoming café offerlng drinks and snacks, alongside free car paring for visitors. Essential signposting, adv1 and guidance to local services and organisations. These services are not only well used but are vital in supporting one of the mosl deprived areas of Wakefield. The hub provides a safe, accesslble and welcomlng envlronment where people can learn, connect and thrive. The charlty's policy on reserves ReseNes are needed to meet the working capital requirements of the charfty and to ensure that the tharity is able to meet all ststutory obllgations if funding is abrupuy altered or in Ihe event of winding up. The trustees aim to keep a level of reserves equivalent to 3 months running costs. At Ihe year end, the total reseps. represented by unrestricted funds, stand at £37,869 which exceeds the minimum agreed policy (2024". £38,039). Reserves are high due to unrestricted support grants during the pandem1& These will enable the Charity to slay open and build up it's income lev81s during the nexl financial year. Statement of trusts¢s' responslblllties Company law requires trustees to prepare financial statements for each financial year, which give a true and fair view of the stste of affairs of Ihe company at the end of the year and of the surplus or deficiency for the year then ended. In pParing those financial statements, the trustees are required to: select suitable accountlng policies and then apply thern on a consistent basls, making judgements and estirnates that are prudent and reasonable. The trustees must also prepare the financial statements on the going concern basis unless il is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping proper accountlng records which disclose. with reasonable accuracy at any Ilme, the financlal posltlon of the company, and enabFe them to ensure that the financial statements comply with the Companies Act 2006 and the Statement of Recommended Practi, Accounting and Reporting by Charlties {SORP 2019). The trustees
UPTON AND NORTH ELMSALL COMMUNITY FORUM TRUSTEES, REPORT contlnu•d YEAR ENDED 31 MARCH 2025 are also responslble for safeguarding the assets of Ihe charny and hence for tsking reasonable steps for Ihe prevention and detectlon of fraud or other Irregularities. Exomptions The directors have taken advantsge of the exemptlons avallable to small comp8nles, induding the audlt exemptlon. Flnancial Posltlon The financial statements are set out in pages 8 to 14. The Statement of Financlal Activltles shows a surplus for the year of £5.292 (2024: deficit of £6,475). The totsl funds at the year-end stsnd at £51,419 (2024: £48,127). The trustees consider the financial performance of the cornpany durfng the year and Its flnancial position at the end of the year to be satlsfactory. Small company provisions: This report has been prepared in accordance with the speclal provisions for small companles under Part 15 of thé Companies Act 2006. The trustees declare that they have approved the report above. Signed on behalf of the Board of Trustees: Signed: Date: 16th December 2025 A Miles, Trusteel Director
REPORT OF THE INDEPENDENT EXAMINER TO THE TRLISTEES OF UPTON AND NORTH ELMSALL COMMUNITY FORUM YEAR ENDED 31 MARCH 2025 I report on the accounts of the charity. which are set out on pages 8 to 14. Rospo¢tiv• r•sponsibllities of tntsteos and examlnèr The trustees (who are also the directors of the company for the purposes of cornpany law) are responsible for the prepaiation of the accounts. The charitys trustees (x)nsider Ihat an audit is not requlred for thls year under sectlon 144 of the Charities Act 2011 {the Charities Act) and that an irKlependent examination is ne8ded. It is my responslbllty to: examlne the accounts under section 145 of the Charities ACL to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities ACL and to state whether particular matters have come to my attention. Basls of independent examlnevs report My examination was carried oul in accordance with general Directions given by the Charity Commission. An examination indudes a review ol the accounting records kept by the charity and a comparison of the accounts presented with those records. It also indudes consideratl¢)n of any unusual Items or disclosures in the accounts. and seeklng explanations from the trustees conceming any such malters. The procedures undertaken do not prold8 all the evldence that woukj be required in an audit, and consequently no opinion is given as to whelher the accounts present a Irue and fairf view and the report is limited to those matters set oul in the ststement below. Independent examinerfs statement In connection with my examinatFon. no material matters have come to my attenlion which gives me cause to believe that in, any material respecl: • 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 accountlng requlrem8nts under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fairf wew which is not a matter considered as part of an ind8pendent examinatlon: 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 drath in this report in order to enable a proper understanding of the accounts to be reached. &gned Date: 16th December 2025 Christopher Stones Community Accountant Bamsley CVS 23 Queens Road Bamsley S711AN
UPTON AND NORTH ELMSALL COMMUNITY FORUM STATEMEKf OF FINANCIAL ACTivmES (In¢orporatlng an Income & Expendltur• AOunt) FOR THE YEAR ENDED 31 MARCH 2025 2024 Unreslrfcled Dlated Restrtctsd Funds Funds Funds Total Funds Funds Income Grants & t)onations Room Ifire Llbrary SeNI Catering IrL¥)me 74 2.700 193 11.793 12 1&814 15.888 11.793 12 10,220 18 T¢)tal Incomlng Ro8OUf¢eS 14772 15,814 13,207 ExndIture Utllltbs Insurance Repairs & Mainlen Equlpment Office Suppll&s, Refreshmats, Pflnling & IT, Intemet & Sofiware Subscriptiorts & LICCeS Library Resources Activttles & ProieL*s Café Supplies AcLountancy Fee Bank Charges Depreciation VoluNeer Expenses 5,567 1.710 2,165 1000 8567 1,710 2,165 8,430 1.632 401 1221 528 1,077 231 757 1,153 601 251 2Th4 251 391 1,638 n5 144 4,575 1.638 T25 144 1,155 250 2.618 71Xt 176 1.388 400 1.155 250 25 Tpl•l Exp•Nlllur• 14942 1.155 1197 25,294 19.682 Net Income(expendlture) Total Funds BrW Forward TTartsfers Betw Funds (170) 38,039 (1,155) 3,467 617 4,ff21 5.292 46,127 (6,475> 52,602 11 Total Fund6 Carried Fornard 37,869 2R12 11,238 51A19 46,127 The Slatement of Financial Activities includes all gains arKI losses recognlsed in the year. ComparatSve Flgures for prior year expenditure by fund are detailed In nole 2 to the accounts (page 11).
UPTON AND NORTH ELPASALL COMMUNITY FORUM BALANCE SHEET AS 31 MARCH 2025 2025 2024 Note Flxed a880ts Tanyble a$84ts 2,312 3.467 Curront asBets Debtors Cash at bank and In h8nd Total current assets 922 43.360 43,360 49,832 Current Ilabllltle9 Credltors . amounts falllng due wlthln one y8ar 725 Net currenl assets 49,107 42,660 Net ass•ts 51.419 46,127 The funds of th• company Unrestrlcted fvnds Designated funds (Fixed Assets) Reslricted funds 10 37,868 2,312 11239 38,039 3,467 4,621 Tolal funds 61A19 46.127 Exemptton from audit For the year endlng 31 March 2025 the company was entitled to exemption from 8udR under section 477 of the Companies Act 2006 relating to sm811 Companies, Directors, respon&bilitl8S.' 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 complylng wifh the requirements of the Act with respect to accounting records and the preparation of accounts. Th&se accounts have been prepared in accordance with the provisions applicable to companles subject to the small companies regime. The trustees declare that they have approved the accounts above. A Miles, Trustèel DireGtor Dats: 16th December 2025
UPTON AND NORTH ELMSALL COMMUNITY FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 1. Accounting pollclos Basis of the preparatlon of the accourbts The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Statement of Recommended Praclice applicable to charhies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland {(FRS102). Charities SORP (FRS102)) and the Companies Act 2006. The charity meets the definition of a public benefrt entity under FRS 102. Assets and liabllities are initially recognised at historical cost or transactÈon value. unless othenvise stated in the reEevant accounting policy note(s). Income and expenditure have been anatysed in the aOuntS using natural classification, In accordance with the provisions of Section 4.6. SORP 2019 (smaller charitles). The charity also meels the requirements for exemption from preparing a statement of cash flows. Going Concern Note After reviewing the charftys forecasts and projectlons 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 golng concern basis in pparIng its financial ststements. Incomlng resources All material incoming resources have been included In the Statement of Financial ActSvllles when the charlty is entitled to the Income. when any perfomiance condltions attached are met. when It is probable that the income will be received and when the amount can be measured reliably. Donated goods and seNlces Donated facilities and seNic8s are recognised in the accounts, at the amount the charfty would pay in the open market for a service equivalent lo that being donated, when the charity would otherwlse have purchased them and the value can be measured reliably. Donated goods for the charfly's own use are recognised as income, at their fair value. The contribution of generdl volunteers is not recognised as income In the charily 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. Depreclation Deprecialion is calculated to write down the cost or valuation less estimated residual value of all tangible fixed assets, with a cosl exceeding £500, over their expected useful lives. In the year of a(4uisition, assets are depreciated over the full year. The rates applicable are: Computer Equipment- 33.3330h pa on a stralght line basls offi Equipment - 200h pa on a straight line basis Furniture, Fixtures & Fittings - 20 ¥opa on a stralght line basis 10
UPTON AND NORTH ELMSALL COMMUNITY FORUM NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 2. Expendlture analysls by fund 2025 21Y24 Unrestrlded ndS ifrties Insura Rep21rs & MaintenarKe EquinI Office Sw)pks, Refreshrnents, PrvirrfJ & TelephonB . Intemd & Softwa subscripths & Lic£nces Library ResrI Café Suptls b¥rfi8s Prq•Lts Acu)untsncy Fee Bank Cha Voiurteer Exwses Oth¥ Ex£e5 Totsl 1567 1,710 2,165 5,058 1.632 1,5LK) 197 1,077 231 757 1,153 601 251 322 1,638 391 725 1M 250 25 2,0( 176 4CI) 14.942 13.979 Restrlctsd funds Salaries Cost Ublifje5 Insuranc¢ Rep8lrs & Malntsnance Equi)ment Office SwpJi4Refreshmenl4 Prllifjng & Telethone Subsuiptions & LIC($ IKary ResrceS Activibes Café Supplies Bank Ctharge5 Othw Expw5 3J72 401 1221 331 475 612 Totsl 9,197 4,315 Designat•d funds Depriali)n 1,156 1.3BB 3. Creditors 2025 2024 CreditixslAccruals 725 700 Total 725 700 E. 11
UPTON AND NORTH ELMSALL COMMUNITY FORUM NOTES TQ THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 MARCH 2025 4. Fixed Assets Comput•r Equlpment FlxtureB & Fittln95 Equlpment Total Co•t as @ 01-Apr-2024 Additions Disposals as 31-Mar-2025 8,341 2.240 10.358 20.939 8.341 2.240 10.358 20.939 D•prlatIon as @ 01-Apr-2024 Dt8posals Charge Ihls period as @ 3144lar-2025 8,341 2,240 6,891 17.472 1,165 18.627 8,341 2240 Net book value as @ 31ar-2025 2,312 2,312 as @ 31-Mar-2024 5. Indepondent examlnatlon and accountancy seNi¢es During the perlod, the cost of accounts preparatlon & ind8pendent examination of accounts was £725. (2024: £700). 6. Land & Buildings A 30-year lease exists between Upton and North Elmsall Communty Forum and WakerId MDC for the use of the community building on Waggon Lane, Upton. 7.Trustees' r•munoration, beneflts & expenses Other than reimbursemenl of items purchased on behalf of the charity. there were no panents, remuneration or benefrts made to trustees during this a(xounting period. {2024: none) 8. Relatsd party transactions There were no related paty payments during this accounting period. {2024: none). 12
UPTON AND NORTH ELMSALL COMMUNITY FORUM NOTES TO THE FINANCIAL STATEMENTS contlnuod YEAR ENDED 31 MARCH 2025 9. Analysls of net a¥sets by fund Unrestrlcted Deslgnated R•slrEcted fund8 fund8 funds Totsl funds 31 March 2025 Fixed assets CUrnt assèts Cuffent Ilabilibes 2,312 2.312 49.832 1725) 38,594 (725) 11,238 37m9 2,312 11338 51,419 31 Fixed assets Current assets Current Ilablltks 3,467 3,467 43,360 (700) 38,739 (700) 4,621 38,039 3A67 4621 46,127 10.Movement In funds Openlng balance Fund Income (Expendlture) Transfers Closlng balance UnrestrICt Funds General Furnl Reserve Fund 38,039 14,772 (14.942) 37.869 Total 38.039 14.772 14.942) 37.869 Deslgnated Funds Fixed Assets 3.467 (1,155) 2.312 Totsl 3,487 (1,155) 2,312 Restrlcted Funds Nova- Warm Spaces CRT Unite WKF MyoU1h Total 2.421 2.000 200 (2.421) (2,(K) (200) 15.814 15.814 11,238 11,238 4,621 9,197 TOTAL FUNDS 46.127 30,586 (25,294 51,419 e 13
UPTON AND NORTH ELPISALL COMMUNITY FORUM NOTES TO THE FINANCIAL STATEMENTS contlnu YEAR ENDED 31 MARCH 202S 11. Fund Transfers There were no fund transfers during the currenl year. 11 Restricted Funds There are 4 restricted grants. Nova - Wann Spaces - £9181.98 grant funding received November 2022, provided to Set UP 8 wam space where people in the communty can gather for free in a safe, welcoming place and enjoy a hot drink or food. The remainder of this grant was spent durlng the year. CRT - £2000 received October 2022. awarded for chair aeroblcs. Funding to cover sessional fees for a sports (x)achlmentor, associated equipment and refreshments. This grant was spent during the year. Unile - £500 re]Ved December 2022, to support period poverty. Funding to provide sanitary products to those who don't have access to the safe, hygienic menstrual products they need. The remainder of this grant was spent during the year. WKF WMDC - Youth Grant, for the running of the youth dub, recaived during the current year £15,814, balance at the end of the year £11,239. 14