**Charity Registration No. 1175981** ## **MIRFIELD AND DISTRICT ROUND TABLE** # **TRUSTEES' REPORT AND UNAUDITED ACCOUNTS** **FOR THE YEAR ENDED 31 MARCH 2025** ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1| |Independent examiners' report|2| |Statement of financial activities|3| |Balance sheet|4| |Notes to the accounts|5 – 6| |Detailed statement of financial activities|7| ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ The trustees present their report and accounts for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitable incorporated organisations governing document, and the Charities Act 2011. ## **Structure, governance and management** The charitable incorporated organisation is a registered Charity. Board of Trustees Matthew Evans Paul Blakeley Paul Martin-Chambers Charity Number 1175981 Reporting Accountants TaxAssist Accountants 9 Knowl Road Mirfield WF14 8DQ ## **Objectives & Activities** Mirfield & District Round Table exists to further such purposes that are exclusively charitable under the laws of England & Wales, in Mirfield, Great Britain or elsewhere in the world as the trustees decide following a meeting of the members, particularly by the provision of grants of funds to charities or other organisations or individuals to further charitable purposes. The trustees believe that all the grants made have complied with the Charity Commission’s guidance on public benefit. Funds were raised primarily through two events, a beer festival held at St Peter’s Church in Mirfield in June, and a bonfire and fireworks display held on Mirfield Showground in November. ## **Achievements and Performance** In 2024-25, Mirfield & District Round Table approved grants to support amateur sports, dramatic and Scout groups in and around Mirfield, to support a volunteer emergency rescue organisation and to assist local churches in their mission to support the lonely and vulnerable in local communities. At 31 March 2025, the charity held £24,296.19 in reserves. It is the trustees’ long-standing policy to have enough reserves to cover the expenses of the next two events, and due to the increased cost of events, is looking to gradually increase the charity’s reserves while still disbursing funds to meet local needs. The trustees are also keen to hold a small reserve against the necessity of providing immediate aid to further the charity’s aims and objectives. There are no funds materially in deficit and the charity’s position to continue as a going concern is sound. ## **Structure, Governance and Management** Mirfield & District Round Table is constituted as a CIO and governed by an Association that was registered on 28 November 2017. Trustees are elected from the membership of Mirfield & District Round Table by the membership thereof. Signed, on behalf of the board of trustees. ## Matthew Evans Matthew Evans 16 Jan 2026 ………………………………………….. ……………………….. Trustee Date -1- MIRFIELD AND DISTRICT ROUND TABLE INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF MIRFIELD AND DISTRICT ROUND TABLE I report to the trustees my olth8 acc￿nts tr the ab[￿ ￿lty fthe T￿￿n for the year ended 31 March 2025. Rosponslbllltt•s and IMSIB of v•port Acl 2011 fthe Arf). I rgport in r9spert of my exarninat*Jn ofts TA￿V$ ￿K1$r s•#i)n 145 oftho 2011 Act In carrying out my exanrynalion, I have folb•Mf al the 0¥￿4¥)n$ given ty the Chatity c￿nmISSIon under section 145{51(b} ofthe A¢t Ind8pond•nt oxamlnerfs stat•manl I have completed my examina11￿. I cyjnfinn thal no rnatorw mallws my attention kn ￿m8(alOn wlth the examlnalion whlch g￿eS me cause to belleve thèt in, any mateiial respect,: thg accounling recordswere not kept in acf4rdan¢e *ilh se¢tion 130 ofthe Art or the 4cts)unts did not attord th the acctxmling ￿ordS. or the accounts did not compty wilh the applic*le reqLurernents ￿r￿em1￿j the form and ￿nIent of accounts set out in Ihe char[1￿ (AC¢￿untS and Rep￿ts) Regulations 20￿ other than any r￿Uirement Ihat the aC￿unts gNea and fairf is ncrta matter as partofan irthperwjent examinatlon. +• 8htyJld be drawn in this rewt in ordwto ￿able a FWOPW undwstw￿irfj of xuunts lo ￿ r8ach•J. 9 Knowl Road Mithehl WF148DQ ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources from generated funds**
Donations received
**2**
**44,629**
**-**
**Total incoming resources**
**44,629**
-
**Resources expended**
**Charitable activities**
Charitable activities expenditure
**42,013**
**-**
Other resources expended
**1,976**
**-**
**Total resources expended**
**43,989**
-
**Net movement in funds**
**640**
**-**
**Fund balances at 1 April 2024**
**23,656**
**-**
**Fund balances at 31 March 2025**
**24,296**
**-**|**Total**
**2025**
**£**
**44,629**
**44,629**
**42,013**
**1,976**
**43,989**
**640**
**23,656**
**24,296**|Total
2024
£
34,356| |---|---|---| |||34,356| |||32,003
1,732| |||33,735| |||621
23,035| |||23,656| **The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.** -3- ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2025**_ |**Notes**
**Fixed assets**
Tangible Assets
**4**
**Current assets**
Debtors
Cash at bank and in hand
Prepayments
**Creditors: amounts falling due within**
**one year**
**5**
**Net current assets**
**Total assets less current liabilities**
**Income funds**
Restricted funds
Unrestricted funds|**2025**
**£**
**£**
**1,066**
**-**
**26,619**
**4,000**
**30,619**
**(7,389)**
**23,230**
**24,296**
**-**
**24,296**
**24,296**|2024
£
£
-
-
27,881
27,881
(4,225)
23,656
23,656
-
23,656
23,656|2024
£
£
-
-
27,881
27,881
(4,225)
23,656
23,656
-
23,656
23,656| |---|---|---|---| ||||23,656| ||||-
23,656| ||||23,656| 16 Jan 2026 The accounts were approved by the Board on …………………….. ……………………….. M Evans Trustee -4- ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **NOTES TO THE ACCOUNTS** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1 Accounting policies** ## **1.1 Basis of preparation** The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with applicable accounting standards and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005. ## **1.2 Incoming resources** ## **Recognition of incoming resources** These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources; - the trustees are virtually certain they will receive the resources; and - the monetary value can be measured with sufficient reliability. ## **Incoming resources with related expenditure** Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. ## **Grants and donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. ## **Gifts in kind** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. ## **Donated services and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## **Volunteer help** The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. ## **Investment income** This is included in the accounts when receivable. ## **1.3 Expenditure and liabilities** ## **Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **1.4 Assets** ## **Tangible fixed assets for use by the charity** These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt. Depreciation of Fixtures, furniture and equipment is provided at 33% straight line basis, over the asset’s useful life. -5- ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ ## **1.4 Assets (cont’d) Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## **2 Activities for generating funds** |**Activities for generating funds**||| |---|---|---| ||**2025**|2024| ||**£**|£| |Sponsorship|**-**|1,050| |Entrance fees, stall rentals & sundry sales|**44,629**|33,306| |Other income|**-**|-| ||**44,629**|34,356| ## **3 Trustees** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 or the period ended 31 March 2023. ## **4 Tangible fixed assets** |**_Cost:_**
At 1stApril 2024
Additions in the year
Disposals in the year
At 31stMarch 2025
**_Depreciation:_**
At 1stApril 2024
Charge for year
Released on disposal
At 31stMarch 2025
**_Net book value:_**
At 31stMarch 2025
At 31stMarch 2024
**5**
**Creditors: amounts falling due within one year**
Trade creditors
Donations provision
Accruals|**_Fixtures,_**
**_Furniture_**
**_and_**
**_equipment_**
**_£_**
**-**
1,238
**-**
1,238
**-**
172
**-**
172
1,066
**-**
**2025**
**£**
**69**
**6,750**
**570**
**7,389**|**_Total_**
**_£_**
**-**
**1,238**
**-**|**_Total_**
**_£_**
**-**
**1,238**
**-**| |---|---|---|---| ||||**1,238**| ||||**-**
**172**
**-**| ||||**172**| ||||**1,066**| ||||**-**| ||||2024
£
-
3,685
540| ||||4,225| -6- ## **MIRFIELD AND DISTRICT ROUND TABLE** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## _**FOR THE YEAR ENDED 31 MARCH 2025**_ |**INCOMING RESOURCES**
**Incoming resources from charitable activities**
Sponsorship
Entrance fees
Other income
**Total incoming resources**
**Resources expended**
**Charitable activities**
Donations agreed
Old donations w/off
Marketing
Venue / bar hire
Equipment hire & maintenance
Skip hire
Consumables & drinks for resale
First aid
Security
Storage costs
Community event expenses
Depreciation: Furniture, Fixtures & Equipment
Other expenses
**Support costs**
**Management**
Accountancy
Administration
Insurance
Staff food
**Total resources expended**
**Net (loss) / income for the year**|**2025**
**£**
**-**
**44,629**
**-**
**44,629**
**44,629**
**7,670**
**(445)**
**432**
**2,714**
**11,822**
**660**
**11,726**
**1,280**
**2,805**
**1,833**
**30**
**172**
**1,314**
**42,013**
**570**
**-**
**1,145**
**261**
**1,976**
**43,989**
**640**|2024
£
1,050
33,306
-| |---|---|---| |||34,356| |||34,356
7,580
(2,000)
160
2,273
10,240
470
5,243
1,152
3,907
1,781
-
-
1,197| |||32,003| |||540
60
1,132
-| |||1,732| |||33,735
621| -7-