CHARITY COMMISSION F(IR AND WALES Trustees, Annual Report for the period From 11112023 Period start date To date 3111212023 Period end Charity name: THE BIRSTALL COMMUNITYTRusr Charlty reglstration nUm￿r. 1176310 Objectives and Activities SORP retsrorKa Parn 1.17 Summary of the purposes of the chanty as set out in rts governing document To further or benefit the residents of the community of Birstsll West Yorkshire. as delineated on the plan annexed to the Constit￿lon, without distinction of sex, sexual orientation. race or of polltical, religious or other opinions by associating together the said residents, local authorities. voluntary and other organisations in a common effort to provide facilities in the interest of social welfare for recreation and leisure time occupation with the objective of improving the condition5 of life for the residents. In furtherance of these objects but not otherwise, the trustees shall have pOV￿r.. to establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the Maintenan￿ and management or such 3 centre for activities promoted by the chartty in furtherance of the above objects. Our main activities and who we try to benefit are described in this Report. We continue to successfully run the centre with increased uptake of use of the centre bv toth re8ular groups and individual bookings. Summary of the main activikn.es in relation to those purposes for the public benefit, in particular, the activities, projects or services identrfied in the accounts. Parn 1.17 aTr Throughout the year our charitable activities have focused on the preservation and long-term use of the Birstall Community Centre and are undertaken to further our charitsble purposes for the public benefit. In order to ensure the continued use of the building for the community the Charity continued to benefrt from the library being In the building. Statement confimiing whether the trustees have had regard to the guidance issued by the Charily Commission on public benefft Para 1.18 The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Trusys aims and objectives and in planning future activities. Additional inforniation (optional) You ma choose to indude further statements where relevant about". Policy on grant making Ptyra 1.38 nla Policy on social investment including program related investment P•ra 1.38 In the year the Trustees were joined by a volunteer who then became a Trustee. Contribution made by volunteers Pafa 1.38 Other Achievements and Perforniance Our maln achievement is to be able to run the building and the Community Centre for the benefrt of the local community. Summary ofthe main achievements of the charity. identifying the drfterence the harity's work has made to the circumstan￿S of its beneficiaries and any wider benefits to society as a whole. Pwa 1.20 We provided the Centre free of charge for several local charities to be able to hold events in order to raise funds. We also offer reduod hire charges for regular voluntsry groups. Additional infomiation (optional) You ma choose to include further statements where relevant about.. Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment perfomianr against objectives Para 1.41 Other Financial Review Review of the charty's financial position at the end of the period Para 121 There is a small surplus of income over expendrture this year. which has increased slightly from the previous year. The Charity benefrted from service charges las outlined above). We have an agreed Reseryes policy which we continually review. Our purpose in holding reserve5 IS to ensure the centre remains viable and contingencies are in place for major works. There is a dedicated fund for reserve5 in the amount of£15,(K)O Not Applicable Statement explaining the policy for holding reserves stating why they are held P8rn 1.22 Amount of reserves held Para 1.22 Reasons for holding zero reserves Details of fund materially in deficit P8ra 1.22 Pwo 1.24 Trustees reviewed the current financial position including trends from previous year5 ond decided there was no material deficit. nla Explanation of any Un￿rtaIntieS about the charily continuing as a going oncem P¥r• 123 Additional Infomiatlon Ioptional) You ma hoose to include further statements Whe￿ relevant about: The charity's principal sources of funds {including any fundraising) Pa￿ 1.47 Investment policy and objectives including any social investment policy adopted P•rn 1.46 A description of the principal risks facing the charty Para 1.46 Other Structure, Governance and Management Description of charity's trusts." Type of goveming document Pard 1.25 CIO- Foundation Constitution- Reg15tered IS De￿rnber 2017 Charitable Incorporated Organisation How is the charity constituted? Para 125 nratp.rt Trustee selection methods including details of any constitutional provisions e.g. election lo post or name of any person or body 8ntitkni to appoint one or more trustees Pwa 1.25 Co<•ption by existing trustees subsequently ratifiedlelected by Members at the Annual General Meeting Additional inforniallon loptional You ma choose lo indude further statements Whe￿ relevant about.. Policies and procedures adopted for th8 induction and training of trustees ParB 1.s1 The charty's organisational structure and any wider ne￿Ork with which the charrty works ra1.51 Relationship V￿th any related parties P•rn 1.51 Other Reference and Administrative details Charity name other name the char uses istered chan number Charity's principal address THE BIRSTALL COMMUNITY TRUST 1176310 19 Bond Street, Birstall. Batley, WF17 9EX Names of the charity trustees who manage the charity Datgs a￿ed rf not forwhole ear Trustee name Offic• {Ifaryl Name of person lor body) entitled oint trustee ifan Elizabeth E Smaje Chair l Joint Treasurer lan Blamires Lesley Reilly Stuart Jones VI￿ Chair Secretary Joint Treasurer Keith Evans Donna Towell Joanna Cooney John McLoughlin Antony Kilburn Martin J Hill Up until 2819123 10 Paul Glovef From 28PJ123 12 13 14 15 16 17 18 19 Co rate trustees- names of the directors at the date the re Dlrector name wasa roved Name of trustees holding tit￿ to WOFerty belonging to the charity Tru8ts• nam• Dat88 acted If not for whol• Funds held as custodian trustees on behalf of others Description of the assets Not Applicable held in this ¢apa¢ity Name and obj'ects of the charity on whose behalf the assets are held and how this falls within the custodian Gharity's objects Not Applicab Details of arrangements for safe custody and segregation of such assets from the charty's own assets Not Applicable Additional inforniation {optlonal) Names and addresse8 of advisern (Optional infomiatlon) Type of Name Address advlser Name of chief executlve or names of senior staff members (Optional infomiation) Exemptions from disclosure Reason for non-dis¢losure of ke Not Applicable rsonnel details Other o tional infomiation Not Applicable Declarations The trustees declare that they have approved the trustees. ￿pOrt above. Signed on behalf of tho charlty's trustees Signaturels) Full namels) Posltion leg Secretary. Chair, etc) Date CHARITY COhlAIISSION FIXE fftIGIAhl> AND WAiES The Blrstall Community Trust 1176310 Annual accounts for the 0110112023 To eriod 3111212023 P8riod start date Section A Statement of financial activities R¢strlcted ineome lundB Recgmmended categoriog by activlty unrestr￿ted fund8 Endowmènt funds Prlor y&ar fundg Totsl fund• Incomlng resources (Note 3) F01 F02 F03 F04 F05 Income and 8nd¢)wments from.. Donations and knga charitab￿ 8cbw1*8 Ott*rtrBdiw a¢a￿l￿e5 lrtvestrnents Sepofftts mAtetial ofin¢f Okner soi S02 S03 48,517 48,517 45.617 S04 S05 Total Resources expended (Noto 61 Expgnditure on-. Raising funds Charilawe Bctiwli8s Sep8r8le fftaten￿ item of 6xpen5e Other S07 S08 Slo 25.046 10.688 35,734 Sl1 10,225 10,225 Total S12 Net incomel{expendlture) before Invostment galnsl(losses) S13 1,070 1,070 9,883 Nel gainslllo¥$es) on ￿vestMentS S14 Net incomg1{expendlture) Extraordinary itoms Transf¢ts between funds other recognlsed galnsl{lossesl: SIS 1,070 1,070 9,883 S16 S17 Gains k)sseson lov8￿￿ti0Th off￿￿ a￿¢1$ for tr*th8rity's M u8e Olhw 9einsllbssesl Net movement In funds S18 S19 1,070 1,070 9,883 Recon¢i118tion ol funds.. Total funds bro￿￿1 foThYard S2 Total funds caffled forward 1,070 1,070 Section B Balance sheet Restrictod income funds Unrestrl¢tod fvnd$ Endowment Totsl this funds Total last y•ar Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 141 (Note 161 (Note 17} Total fixed assets 242,760 242,760 252,985 B05 242,7 252,985 Current assets Stocks (Note 18 Debtors (Note 191 Invostments (Note 17.4) Cash at bank and In hand (Note 24) Total Current assets 607 BO8 B09 70.238 70,238 B10 79.393 Creditors: amounts falling due within one year {Note 201 504 504 Net current assets/{liabilities) B12 78,889 78,889 69.734 Total assets less cuffent liabilities B13 322,719 Creditors: amounts falling du& after one year (Note 20) Provisions for Ilabilities B14 815 Total net assets or liabilities Funds of the Charity Endowment funds {Note 27) Restricted income funds {Nots 271 Unrestricted funds Revaluation reseNe B18 321,649 321.649 322,719 817 B18 B19 820 Total fiinds 821 Signed by one or trustees on beharf of all the trustees Dale of approval ddlmml Signature Print Name Ev4N I CC17a (Excdl 0211012024 Section C Notes to the accounts Note 1 Basis of preparation Thls section should be completed by all charities. 1.1 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 notels) to these accounts. The accounts have been prepared in accordance with.. the Statem&nt of Recommended Practice.. Accounting and Reporting by Charitl8S preparing their accounts in accordance with Ihe Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with" and with" tha Financial Reporting Standard applicabl8 in th8 United Kingdom and Republic of Ireland {FRS 102) • and wilh the Charities Act 2011. The charity constitLrtes a public benefit entity as defined by FRS 102.. -Tick as appropriate 1.2 Going concem there are material uncertainties related to events or conditions that cast significant doubt on the charitys ability to continue as a going Concem. please pmvide the following detsils or state "Not applicable", If appropriate.. An explanation as to those factors that support th8 condusion that the charity is a going concern., Disclosure of any uncértainti8S that mak8 th8 going concern assumption doubtful., Where accounts are not prepared on a going concern basis, please dI￿10$e this fact together with the basis on which the trustees prepared the accounts and the rèason why the charity is not regarded as a going concern. 1.3 Change of accounting policy The accounts present a true and fair view and thé accounting policies adopted are those outlined in note { }. Yes" -Tiek as appropriate No. Please disclose." CC17a (Excell 0211012024 (i) the nature ol the change in a¢¢ounting poll¢y,' (li) the reasons why applying the new a¢¢ounting policy provides morn reliable and more relevant information.. and (iii) the amount of the adjustment for each line affected in the current period, each priorperiodpresented and the aggregate amount of the adjustment relating to periods belore those presented, 3.44 FRS 102 SORP. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the r8POrting period (3.46 FRS 102 SORP). Yes. -Tick as appropriate Please disclose." (i) the nature of any changes," (li) the effect of the Change on income and expense or assets and liabilities for the currentperiod," and (iii) where practicable, the effect ol the change in one or more future periods. 1.5 Matovlal prior year errors No material prior year error have been identified in the reporting period {3.47 FRS 102 SORP). Yes. -Tick as appropriate Please disclose." (i) the nature of the priorperiod error.. CC17a (Excel) 0211012024 (li) for each priorperiodpresented in the accounts, the amount of the Cott￿tIon for each account Ilne item affected,. and (iii) the amount of the Correction at the beglnnlng of the earliestpriorperiod presented in the accounts. CC17a {Excell 0211012024 Section C Notes to the accounts Note 2 Accounting policies Pleasg con7plgte this note when first reporting under FRS2102. SeCt￿n 35 of FRS102, requirns 3 reconciliations to be presented, rf8118re applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change In accountlng pollcy There has beeTr no changg in accounting policy. Reconcilation of fun(ts perprevious GAAP to funds determlned under FRS 102 start of period End of period Fund balanceg as prevlously statod Adjustments.. Fund balance as restalgd Recon¢llatlon of nat1ncom￿(n•t expèndlture) porprevlous GAAP to net Incom￿(￿9t oxpendlturgj undèr FRS 102 End of Net incomellexpenditure) as previously stated Adjustments." Previous period net incomel(expenditure as restated CC17a (Excel} 0211012024 Section C Notes lo the accounts Icontl Noto 2 2.2 INCOME Accountlng polic1•8 This stand8rd lislolaGCounlingpolic￿S h85 b8en applied bylh8 ch81ity exc8pf lor those licked'No"or"N/8". Wh8r8 8 dthrenf￿ a¢lditsonelpolicyhas been adopledlhen this is detailed in the ljox below. Rtcognltlon ol Incomo Thesè arè induded in th8 Statèment of Finanaal Acti￿1￿$ ISOFA) ￿ttn'. the charity becomes entit￿ to the ￿Sour￿". it K5 More likely than not that Ih8 tru51ees wll receiv8 Ihe resources.. and the mon&tsry value can be meaSu￿d with Sufficient ￿liabIlity. Yes No Nla There has been no offsetting ol a558ts and liabiliti8s. OT incom8 and expenses. unkn5 rwuired or wmirtted by the FRS 102 SORP or FRS 102 Yes Nla Offsetting Yes No Nla Grants aThY ¢*)naOon$ are only induded In the SOFA when the geneTal Sn¢xme reccgnition critsria are met15.10 to 5.12 FRS102 SORPI. Grants and donatlor In the GqBe of perfonnantx re18ted gr8nts, inujme musl only ￿ rec4nised to the extent that the charity ha5 provided the 5pecifEd good5 or services a5 enb"tlernenl lo the grant only ￿c￿r& when the perforrnan￿ retated ujndits.ons a￿ rr￿t(S.1$ FRS 102 SORPI. L8gackgs are in¢luded in Ihe SOFA when re￿￿t i& proba￿e. that is. **en there has grant of probate, the executors have eslablished that there ar8 suffiL?eDt assets in estste and any Condit￿n$ atta¢*e(l ¢0 the *acy are eilher within the control of thg charty or have been met. Yes Nla Loga¢l8s Yes Nla Yes No Nla Government 9ronis The charity has re￿Ned govemment granls in the reporting pericd Grf1￿ receivable Is mcjuded in inmm9 vthen there 18 a V*￿￿ dedar8tion from the donor. Any Gift￿ afflount recovered on a donation 15 con5idertd to be part of that grft and Is treated as aTr addits.on lo the same fvnd 88 the Inltk81 donatron unless the donor or the tenn5 of the appeal ha¥e spe￿fied olheTwY8e. Tax reclaim5 on donatlons and glfts Yes No Nla Contractual Income and This 15 only included in the SOFA once the charity ha5 provkled rdated good5 or perlormance related 8ervSc*s or met the perfomianc* related condltksn6. grdnts es Nla Yes No Nla Oonatsd goods Donated are measured at fair value (the amounlfor %sthich Ihe asset could be exthangedl unkns impractical to do so. The cost of any stock of goods donated for thistributDn to benefioams is deerned to be th8 fair value of those gffts at the ts'rne of their receipt anLI they are re¢oynised on recdpt. In the reporting period ￿ whith Ihe stocks are dislribuled, they a18 recognis8d as an expense al the carrwng amount of the Siocks at distribuuon. Donated gorxls for res8￿ are measured at fairvalue on initi81 T8cogn￿.0n, whKh is tho 8XP8Ct8d proceeds from Sale less the expected cosis of sa￿. and recognised in'lnrA)me trom other trading acts"vit￿s, with the corresponding stock recogni58d in the balance sheet. On its sa18 Ihe value of stixk is charged again$t'ln¢ome from other tradin9 activ￿"es. and the proceeds from sale are aL80 reeognised as'lncome from other trading acti¥ib-8S'. Yes Nla Yes Nla Yes Nl8 G¢wd$ donated for on4oing us? by Ih8 charity are r8cognised as tangib18 fix8d a55è19 and induded in the SOFA as in¢oming resources when ￿￿Nable. Yes Nla Gifts in kind lor use by the charity are indudad in the SOFA a5 incom8 trom donations wh8n rèc•ivable. Donated s8wvi¢•s awwj facllltles Donated Servi￿ and faaht*$ are indurled in the SOFA when re￿Ned at value ol the gift to Ihe ¢harty provK1ed the valu8 of the gsft can be Measured reliabty. Donated swVi￿5 and faalit*s that are consumed mmediately are recognised as income an equiVa￿nI amounl recoJnBed as an exp8ns8 undèr the apwopriate heading in the SOFA. Yes No Nla Yè5 Nla Yes Nla Support costs The ¢harity ha$ incufred exp8nditur8 on 5UPFVrt costs. Volunt•or hdp The value of arsy voluntary help received Is not induded in the accounts but is de8crthd In the trustees, annual reF¥)rt. Yes Nla Incomo from Int¥wst, royalties and divid8nds Th•5 15 included in the accounts when ￿ceIpt Is Probab￿ tha arnount rèt8ivabkn can be measured reliabty. In¢¢)m• frun m8mb8rshlp Mombarship subscriptions receivad in the nature of a gfft are rety)gnis•d in Donatk?n8 subscrFplion$ and Legacies. Yes Nla Mgmb8r3hip Subs￿PbonS whth gNes a member the right lo buy services or olher benefits are recognised as incorne 88med frcffl Ih8 provis￿ of goods and servi￿5 as income from charitsble actNthe$. es Sott18m•nt of Insurdnc• clalms I￿Urance claims a￿ only inclvlled in Ihe SOFA %then the ge￿ra1 income recognition erileria are rnet15.10 to 5.12 FRS102 SORPI and a￿ induded as an item of othar income in the SOFA Yes Nla Invostmnt galns and Ioss8S Thi5 indud8s any re81￿1 or unreali8ed 9alns or losses on Ihe sale of inve5tmenlB and any gain or bss resulting trom revaluing inv8s1rn8nts to marketvalue at the end olthe Yes 2.3 EXPENDITURE AND LIABILITIES Llability recognition Li8bilib"es are rerAJgnised where il is more likely 117an not that Ih8re 15 a legal or nstructNe obligatK)n committing thè charity to pay out resour￿9 and Ihe amount of th8 oblwJation can be measured %Mth reasonable ￿rtainty. Support costs have been alk)cated betr￿en governance costs ard other sup￿rt. Governance costs cornprise all costs involvlng publt accountability of the charity and Its (￿Mpl￿1n¢t ￿th r8guLgtion and good practi￿. Yes Nla es Governance and 5UPF￿rt costs Support costs indude ￿ntral fun¢tion$ and have been allocated lo activity cost categories on a basi5 con51Stentwilh the use of r8sources, eg allO￿t￿g property ￿sts by floor are85, or per ¢aprta. $tsff cost$ by the knme spent and oiher costs by their Usage. Yes No Nla Grants wlth pgrlomionce ¢on(thtions Where the charity gives a grantwth r￿di￿On$ for its payment bping a SPEufic ￿Ve1 of se￿￿ or oulput to be prO¥￿ed, such grants are only reCogn￿d in th¢ SOFA once the re￿plent of the grant has provided the specthed SerW￿ or oulpul. es Grants pjyable wbth¢xrt P8rfonnance conthtlon5 Where there are no ¢ondrtions atta¢hing to thè grant Ihai enab￿5 the donor charity to listicalty avoid tha commitrnènl, a liability for the full funding oblvJalion must be recognised. Yes Nla Redurmlancy cost Thè charity math no redundancy p8yrr*nts ¢Jurlng the repO￿rrfJ perlcx1. Yes Nl8 incomo No mateital item of d￿Orr8d incfxne has been induded in th8 accounts. Yes No Nla es No Nla Crndiiors The charity has crèjitors *thich are m88sured at settl￿￿nt arnounts ￿$8 any trade dlxounts A liability is measured on r8cfjgnltson at its hi$tortsl cost and thèn subsequènt5y rn8asured at Ihe b88t esb'rnate of the amount requtred to selue the oblwjation at the reporting fjale The charity accounts for basic financial instruments on initial retOgn51ion as per paragraph 10.7 FRS102 SORP. Subsequent measurement is a5 per paragraphs 11.17 10 11.19. FRS102 SORP. Provi5ioM for liabilities Yes Nla Bas1¢ financlal Instruments No Nla 2.4 ASSETS Tangible fixed assets for These are Capitslbed fft￿Y (an be used fof more than one year, and cost at kast by charlty They are valued at cost. Yes No Nla The deP￿￿atIOn rale$ aThY method$ used a￿ disdosed in not0 9.2. The chanty has intangible fixed assets, Ihat is, non-monèiary assets that do not ha physical Substan￿ but a￿ identifiab* and are Control￿d by the charity through ¢u5tody or legal ruhts. The 8mort£58tk)n rdtes and Methods used are disclosed In note 9.5 Intanglbb fftxod 9$8¢ts Yes No es They are valued al c05t Horftage a$sets The tharity has heritage assets, that is, non-monetary assets with hi$iorK, arbsb¢. sC￿nI1[1¢, technological, geophysical or environrnenlal qualitEs that a￿ held aTrJ maintained printypally for their ¢onlribulion to kft0w￿dge and cullutè. The deprecrdtK)n rates ènd methods used as dEclosed in note 9.6.1.4. Yes Nla Yes No Nla They are valued 8t Cost. Invosfments F*xe(l a5$et investrnents in quoted sha￿5, traded tr￿nds and Similar investrnents are valued at initially zt C081 and subs8quentty at fair value (their mafftet value) al the year end. The same treatrnenl is applied lo unlisted Investments unless fair value c8Trnol be rneasU￿d reliably In %*hich case measured at cost less irnpairmenl. Inv8Strnents hekj for re88k or pending I￿1r $ale and cash and cash equivalents wtt) a maturty date of ￿$6 than 1 year are Iieated as eurTent asset invesfvrts Yes No Nla Nla Stocks and In pro9roSS stod%s hell for sale as part of nOn%haritab￿ trade ￿asure￿ at the I0￿r or ¢061 or not realISab￿ ¥alu8. Yes Nla Goods or Serri￿5 provKg¢d as part of a tharitable a&ivity are measured at net realL5ab￿ value based on the 58rvir* potential provided by items of stock. Work in progress is valued at ojst less any foreseeable loss that is likely to Dccuf gn the certtra￿. Yes No Nla Debtors Debtors lincluding trade debtors and loans receivable) are measured cn initial ￿cognItion at sett￿rnent amount after any trade diSc￿nts of amount advanced by the Charity. Subsequenfjy, they are measured at the cash orother conSkYerats'￿ expected to be re￿Ned. The charty has has investments which it holds for resa￿ or ￿ndir0 thelr salè and cash ar cash equwalenls with a maturty d8te less than one year. These include cash on (teposil and cash equwalents wlh a maturrty date of ￿sS than one year held for investrnenl purposes rather than to meei Short term cash commiknents as theyfall due. Ye5 Nla Current asset Inv•stm8nts Yes No Nla Yes Nla They are val￿￿ at fair Val￿ except ¥¥h8￿ they qualfy 85 basic fknanaal instruments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Sectitsn C Notes to the accounts (conti Note 3 Analysls of Incom• R￿trf¢th￿ Unr•strfctsd lThGomB Endo¥nnw* funds fundi fllndi TOtslf4￿d* Ptiwy•4r Anal Is Donations and ifts Donation5 and legaclo$= acies General grants provided by governmenvother chaDlie5 Membership subscth)tlons and sponsorships which are in substsnce donation5 14 14 70 Dona18d Other oods, faolitie5 and SONI￿5 48,513 48.527 48.513 48.527 45.547 45.617 Total Ch¥ltable activrti•s.' Olhgr Total other tradlng a¢IivlU￿.' Other Total Income from Investments.. Interest income DiV￿end income Renial and leasin income Totsl Soparato aterial item of inGomè- Total Other.. Conversiorb of e￿Owmentknnd5 inio income Gain on disposal of a tsn9￿￿ fkxed asset hekl for Chari 's own use Gain on disposal of a prOgr8mrr￿ rel8t8d investsnent Royalties from the eXp￿lIa￿On of Intelkctual ro hts Other Total TOTAL INCOME 48.527 48.527 45.817 Other Inlomwtion.. All In ihe prIor￿arwal unr•*trlct•d •xceptlor Iplease provlde dBB¢rlpUon aNJ •mouthtsl Where any ondowThot fund l¥ Convert￿ Into Incorne In the r•portlny perfod. plpatsè glvtr r￿ofi lor tho Con￿￿￿0￿. withln th8 lficom• knm8 4bo¥8 tho followlng Kerr¥ ore mthrlal: Iplga¥o dlw¢loM thp natym. *nouthtathd any prtor ramoufi181 CC17a (E￿*1 02110r1024 Section C Notes to the accounts Icontl Note 4 Analy$i$ of ro¢elpts of government grarts This ygar Last year D&8¢rlpllon Govèrnmont grant 1 Other othor Other Other Kirklees Council 8atle TrLtst PPG Ar¢hilectural Co81in HMRC Furlou Small Business Grants s UK Limited T¢tal Please provlde details of any unfulfilled conditions and other contingenc￿$ atta¢hing to grnnts that have boen recognisedin inc<)m•. Please glve (letails of other forms of govemment assistance from which the charity has diré¢tty beneffted. CC17a (Excell 02110r2024 Section C Notes to the accounts Icontl Note 5 Donated goods, facillties and services This year Last year Seconded Stsff Use of property Other PlOa￿ provide details of thè accounting pdlcy for the r•cognition and valuatlon of donat•d goods. faclllties and serylce$. Plgaso provldg details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not rncogni$¢d in income. Please give details of other fornis of other donated goods and services not recognised in the accounts. eg contrlbution of unpaid volunteets. CC17a (E￿1) 02110r2024 Section C Notes to the accounts (conti Not8 6 Analysis of expenditure Restrfcted iknrestri¢ted Incowne Endowment funds funds funds Totsl fvnd8 Prfor year Anal Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lolteries Expenditure on raising funds: Staging furKlraising events Fudraising agents Operaling charity shops Operating a trading company undertaking non-charitable trading activit Advertising, markeling, direct mail and ublici Start up costs incurred in generating new Sour￿ of future income Database development costs other trading activities Investment management costs.. Portfolio mana ement costs Cost of obtaining investment advi Investment administration costs Intellectual property licencing costs Rent collection. propety repairs and maintenance charges 12.015 12.015 7,589 Total expenditure on raising funds 12.015 12,015 7,589 Expenditure on charitabl8 activities Foodbank donation Total expendlture on charltable activitie5 Separate materfal Item of expense Wages Legal & Accountsncy Insurance 2,574 720 2,574 720 2,584 744 1,411 CC17a (Excel) 0211012024 Heat & Light Sundry & Cleaning Total 15,907 6,735 27,347 15,907 6.735 27.347 9.036 3.527 17,457 Other reciation 10,225 10,225 10,688 Totsl other expenditure 10,225 10,225 10,688 TOTAL EXPENDITURE 49,587 49.587 35,734 Other Infomiatlon: Analysls of expendlture on charltable activities Grant funding Actlvity or programme Support Costs Total this yea¥ Activities undertaken dirèctly Total prior year activi Activity 1 Activi Other Total Prlor year oxpendltur• on charltablo actlvltles can ba analysed as follows: Wjthin the expenditure iterns above the following items are material- {plè•$è di8c108e tho nature. amount and any prior year amounts) CC178 (Excell 0211012024 Section C Notes to the accounts (conti Note 7 Extraordlnary Items Please explaln the nature of each extraordinary item occumng in the period. This year Last year Description Extraordlnary Item 1 Extraordinary item 2 Extraordlnary ftem 3 Extraordinary Item 4 Total extrordinary items CC17a IExc611 0211012024 Section C Notes to the accounts Noto 8 Funds recelved as agent 8.1 Please ¢omplete thts note Ilthe ¢harlty has agreed to admlnlsterthe funds of another entltyas Its agent. Nots.. If a ¢harlty Is acting as an agen¢ it should not re¢ognise the In¢ome In the Ststement of FinancialA¢tivities or the Balance Shèet, Amount received Amount paid out Balance held •t perlod end l)eserlptionlnam• of party Related party (Yes orNo This year Last year This year Last ￿ar This year Last yèar Totsl 8.2 Where a consortia or5imiTlar arrangÈmeftt éxists whereby 2 or more Charities Coaoperate to achieve economies in the purc1￿Se of goods or seryices. please di$cose d•tai1s of any balane•s outslanding between anyparticipating members. D•s¢rlptlonlnam* of party Balance held at period end This year Last year Total CC178 IExcell 0211012024 Section C Notes to the accounts Note 9 Support Costs Please Complete this note if the Charity has analysed its expensos using activity categories and has support costs. Basi5 of allocation &scr method) Raising funds Aetlvty 1 Activty 2 Activity 3 Grand total Support cost exam les Govemance Olher Total Please pmvide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment. CC17a {ExcelJ 02110r2024 Section C Notes to the accounts Note 10 Details of certaln items of expenditure 10.1 Fees for exarnination of the a¢￿Unts Please pmvide details of the amount paid fiir any statutory external scrutiny of accounts and other services pmvided byyour independent examiner. If nothlng was paldplease enter tl, in the appropriate box(es). This year Last year Independent examiner's fees Assurance services other than audlt or Independent eXamIna￿On Tax advisory fees Other fees {for example: flnanclal advlce. Consultancy, accountancy services) paid to the independent examiner 720 744 CC17a (Excel) 0211012024 Section C Notes to the accounts Icontl Note 11 Paid employees Please complete thls note if the charity has any employees. 11.1 Staff Cogts This year Last year Salarles and wages Social socurity costs Pension costs (defined contribution scheme) Othor employee benefits 2,574 2,584 Total staff costs 2.574 2,584 Ploaso provido details of exponditure on staff working for the charity whose contracts ara with and are paid by a related party Please give details of tho number of s>mployees whose total employee benefits (excluding employer pension costs) fell withln each band of £I0.000 from £60,000 upwards. Irthere are no such transactions. please enter Yrue. in the box pmvided. No employoes roceivod employee benefits {excluding employer pension costs) for the reporting poriod of more than £60,000 None Band £60,000 to £69,999 £70,000 to £79.999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Numbor of emplo eos Please provide the total amount paid to key management personnel linclud88 trustees and senior management) for their service5 to tho charity 11.2 Avarago head count in the year This year Number Last yaar Number The parts of the charity in whlch the employees work Fundraisin Charitable Activities Governance Other Total CC17a (Excel) 0211012024 11.3 EX￿ratIa payments to employees and others lexcludlng trustees) Please Complete rfan ex-gratia paymont is made. Please explain the nature of the payment Please stats the legal authority or reason for making the payment Please state the amount of the paymont lor valuo of any waiver of a right to an assèt) 11.4 Rodundancy paymonts Please complet• rfanyredundancy or termination payment is made in the period. Total amount of paymont The nature of the payment (cash, asset etc.) The extsnt of redundancy funding at the balance sheet date Please state Ihe accounting policy for any redundancy or temiination payments CC170 (Excell 0211012024 Section C Notes to the accounts Icontl Note 12 Defined contribution pension xhgme or defined benefrt Scheme accounted for as a deflned contrlbution 8cheme. 12.1 Please complete this note rfa defined¢ontrlbution penslon seheme Is operated. Amount of contribution5 r•cogniwl in the SOFA •$ an •xp8nsa Pl•8so explaln the basls for allocatlng the liability and expense of defined contribution pension $¢h•me betw¢•n activitigs and b9￿90n restrictsd and unr6strlctsd funds. 12.2 Please complete this section where the eharity pa￿eNpateS in a defined benelitpeijsion pl•n but 1$ unable to ascartain its share of the undertying assets and liabilitiès. Please confimi th•t altough the 8cham8 1$ ae¢ount8d for as a defined contribution plan. it is a defined benefft plan. Plaw provldg such information as is available about the pl•n'$ $urplus or deficit and thè Implications. if any. for the reportlng charity 12.3 Pl¢ase complete this section where the ¢hartypartlcipates in a multkemployer dellnedbenelft peftsion plan that is accounted for as a defined ¢ontiybutlon plan. D￿erfba the extent to which the chaiity can be liable to th& plan for oth•r ontlties. tsbllgatlons under the tern and conditions of the multi-employ•r plan CC178 (E￿1) 0211012024 Section C Notes to the accouiits Icontl Note 13 Grantmaking Please complete thls note rf the charity made anygrnnts or donatlons whlch in aggregate fomi a materialpart of the charitable actlvities undertaken. 13.1 Analysi5 of grants pald {In¢luded In cost of charitable actFvltlgs1 Grants to Grants to Institutions individuals Analysls Activity or project 1 Activi Support costs Totsl or pro ActN or pro'èet 3 Activ or Total Please enter"Nll" Mthe charlty does notidontify anr the acquisitlon of tanglble fixed assets. (ill) Details of the existsnce and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security lor liabilities. The ?ransfers" row is for movements between fixed asset categories. Pl8ase indicate the method of depreciation by deleting Ihe method not appI￿able (SL = straight CC17a (Excel) 0211012024 Section C Notes to the accounts Note 15 Intangible assots Please complete thls note if the charity has any Intanglble assets 15.1 Cost or valuation Research & developmenl Patents and trademarks Other Total At beginning of the year Additions Disposals Revaluations Transfers . At end of the year 15.2 Amortlsatlon and impainnents -Basis SLorRB SLorRB SLorRB SLorRB Straight Line {"SL")or Reducing Balance I'RB'I Rate At beginning of the year Disposals Amortisation Impaimient Transfers. At end of year 15.3 Net book value Nat book valuè at the beginning of the year Net book value at the end of the year 15.4 Accounting policy Please disclose the accounting polley for Intangible fixed assets in¢luding.' CC17a (Excel} 0211012024 Reasons for ¢hoosing amoftssation rates Policies for the recognltion of any capital development 15.5 Impairn)ent Please pmvide a description of the events and circumstances that led to the recognition or reversal of an impalmlent loss. 15.6 Rpvaluatlon If an accountlng policy of Trvaluation is adopted, please provide.. the effective date of tho revaluation the name of independent valuer, if applicable the methods applied the carrying amount that would have been recognised had the assets been Carried under the cost model. 1 5.7 Other disclosures (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (li) Detalls of the carylng amounts of any intangible assets to which the charity has restricted title or that are pledged as security ft>r liabilities. (iii) Please pmvide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of reséarch and development expenditure recognlsed as expenditure in the year. (vi) pl&￿0 dotail the headings in thè SOFA in which a charge ftir amortisation of intangible assets is included. (vii) For any material intangible assets. please provide a descrlption. its carrying amount and any remaining amortisation period. The ?ransfers" row is for movements between fixed asset categories. CC17a (Excell 0211012024 Notes to the accounts Note 16 Herita￿ as8ols Plè•$e complgr• notettthe ¢h•tityh•s IMilageJssets 16.1 Genornl dls¢lo8ure• for •U ¢h•dt4eB holdlng hewits9e lil Explain the natur¢ Ica￿ of herlt•g• assets hld. {lil Explaln the pollcy Foriho acqulslbon. pr￿erVatIOn. manawmpnt and d6%po8￿ ol hprlla 16.2 CoBtor VAIu•iion Totsl At b¥'nnirvJ oflho y*r Addibons Dis￿)saLI RtrvaluJlk?r rrdn$fws' At end ofthg year 16.3 Owtsctstlon and Im￿1r￿ents Straight Line r'sL"l or R&u(J 881a￿e At tsginniry ￿the yoar DiskwAIs OepreoalvJn Ifflp8imwi Transfers. At end of year 16.4 N•tbook P4af tts)k value al the begjnniny of the Ilel book value ai t￿end of the￿ar 1&5 IMpalrTh￿n¢ Pleas*pmvide • descriptlon oftheevents and¢1￿Um310nCtS 16.6 Rev•l￿tIOn If4n ¥¢cOUntrngp￿QfTeVal￿è1lfjn ￿ •thpted. plpasepmvlde.. Iheeffecrfve ¢tat¢ of Ih•rnvaluaVL th•n•me ollndependent vJluer. If •ppllcable qualMl¢•d¢*LF off inoW•dentvaluer the nMtho¢ts *ppllodandslgoMl¢•ntawnnptlons any51gnlff¢antllmii•uons on tlr• Val￿11L ¢¢17a (Exce 16.7 Anitysls of heritage by¢l•u or8Toup dIg￿n9￿hln9 thoBe at Gojt Ind thoJoatvaluÈtion AtVAlUa￿On At¢ostGrc4Lp GroupA Totsl Carrybig Brnwnl al the beunniny oflh period Addil¥M$ Disp)￿1$ DerrnK?bonfirnpaim*ni Rov8lLO1ion CafryWVJ 8nw)unl 8t Iho end of period t6.8 Heritageassets (wh?Tr ￿￿tI￿o •s8els are notTecoiuniged on th? b*l•n¢• she￿) 111 Explalrb thg ruson why herllage 68•ts hav• not bA•n rn¢ognls•d on th• bal¥n¢o sho Illl D•s¢n￿th9 slgnlficance and n•turo of hori￿9• as*ets. 11111 Dbsc1059 inforrn4tloTrthat Iplul asge66ing thtrvaluo of herithge ll￿ets. I￿) Explaln the rnason why it r& nut pr¥¢tiCAbb to obtaln a valuation ol h•rh8g• ¥wts. 16.9 Ffve yoar$ummary of h*rttsg#as￿ts trnn5aCtlon 2015 2014 2013 2012 Purcha5ets GroupA Group 8 Group C Other Don4tlon¥ GffjupA Group B Group C Olher Total ¥ddlilon$ Ch•rg•for lryalnnqnt GrtrJp A Group B Group C Qiher Totsl Ghary lor imp•wm• DispLssa Gr￿pA. carryw 8mow)t Grcup B- amwnt Grwp C other Tolal diBposd¥ CC17A IE¥(41 02M(V2024 Section C Notes to the accounts Icontl Note 17 Investment assets Plgase Complete thls notè If the charltylM5 any investment assets. 17.1 Fixed assets investménts (please provlde for each class of investment) Ca$h & cash equlvalents LY8ted Investments Investm*nt propertle$ So¢lal Investments Oth•r Total Carrying (fair) value al beginning of period Add: addrtions to inve5tmerrts during period. La$s: disposals at carrying value Loss: impairni•nts Add.. Rgvernal of Impairnients Addlldeduct): transfer inllout) in the period Addl{d¢ductl: net gainl{lossl c revaluation Carying Ifairl value at end of year 'Please spo¢ify additions resultlng from acquisitions through bu$ln•ss comblnations. Of Pl&￿0 note that Falr Value in this ¢ontexti$ the •mourf ftir whlch an asset cnnation about the Significance of ftnanclal instruments {eg. debtors, Creditors. investmgnts etc) to the ¢harity's financial position or performance. for example. the tem1$ and conditions of loans or the use of hgdglng to manage financlal rlsk. 22.2 If the charity has provided flnancial assets as a form of securlty, the carrying amount of the financi•l assets pledged as se¢urity and the tgmis and conitions related to its pledge should be glven here. CC17a IExceD 02110R024 Section C Notes to the accounts (conti Note 23 Contingent liabilities and contingent assets 23.1 Contingent liabilities Where the charity has contingent liabililities. please complete the following section unless the possibility of their existence is refflote. Description of item including its legal nature. Please describe any security provided in connection to th8 Estlmate of financial effect 23.2 Contingent assets Where the charity has contingent assets, please complete the following section when thelr existenc8 Is probable Descri tion of item Estimate of financial effect 23.4 Other disclosures for contlngent assets andlor liabilities Please provide the following Informatlon where practicable: Explain any uncertainties relating to the amount or tlmlng of settlement," and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please stste this fact CC17a (Excel) 0211012024 Section C Notes to the accounts Iconti Note 24 Cash at bank and In hand Thls year Last year Short temi cash Investments {less than 3 months maturity dato) Short term deposlts Cash at bank and on hand other Total 79,393 70,238 CC17a (Excel) 0211012024 Section C Notes to the accounts (cont) Nots 25 Falr value of assets and liabilities 25.1 Ploaso provlde detalls of the charity's exposure to credit risk {the risk of incurring a loss due to a debtor not paylng what Is owed) . liquidity risk (thg risk of not belng able to meet short temi financlal demands) and market risk (the risk that thg valug of an investment will fall due to ¢hanges In the market) arising from financial instruments to which thg Charity is exposed at the end of the reporting perlod and gxplain how the charity manages those rlsks. 25.2 Please give detsils of the amount of change in the fair value of basic financial instrurnents {debtors, credltors, investments {see section 11, FRS 102 SORP)) measured at falr value through the SOFA that is attrlbutable to changes in Credlt risk. CC17a {Excell 0211012024 Section C Notes to the accounts {contl Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that amse after the end of the reporting period. Please provide details of the nature of Ihe event Provide an estimate ot the financial effect of the event or a statement that such an estimate cannot be made CC17a (Excel) 0211 of2024 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 111111111111 Section C Notes to the accounts (cont) Note 27 Charity funds (cont) 27.3 Transfers between funds Reason for transfer and where endowment Is converted to income, legal power for Its converslon Amount Be￿en unrestricted and restricted funds Behveen endowment and restrÉcted funds Between endowment and unrestricted funds 27.4 Desi nated funds Planned use Purpose of the designatlon Amount CC17a {Excel) 0211012024 Section C Notes to the accounts Icontl Note 28 Transactions with tru8tee8 and related partles Mthe charlty has any transa¢tlons wlth rn18tedpartles fother than the trustee expenses explalnedln guldance notes) detsils of such transactions should be provided in this note. If there are no transactlons to Trport. please enter'Trué" in Ihe box or "False- rfthere are ￿nsaCtionS to report. 28.1 Trustee remuneration and benefits Nono of tho trustee$ ha￿ bogn pald any romungr4tion or rgc•lved any othor bonefits from an employmant wlth thoir charity or a rnlated &ntlty ITrug or Falsel TRUE In the period the chaiity has paid tfUStee$ remuneration and beneffts. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a I￿stee by the chaiity or any institution or company conne¢ted with it. Amounts paid or bgn•fit valuo This P*n8k)n contrSbutlon Last ear TOTAL Legal authorfty (09 order. goveming document Remunorntlon R8dundanty lineltsdlng 1055 of officevex othor Name of trustoe Please give dotails of why remunaration orother employment benefits were paid. Where an ex gratia payment has been made to a trustee. provide an explanation of the na￿rn of thè payment. 28.2 Trustoe$' oxpenses M the charity has pald trust8es expenses forfulfilling their duties. details of such transactlons should be pmvld¢d in this note. If there are no transactions to report please enter"fme"In the box below. If there arn transactions to rwrt, pl•as8 enter-False-. No trustso ex￿nseS havg been incurred (True or False) FALSE Type of ex￿n58$ reimbutsed This year Last year Cleaning Repairs Broadband 176 237 32 220 Oth&r Ipl&ase $poclfyl: Membership of Communty First Retirernent gift for cleaner New Dofibrilator 43 77 1719 CC17a IExcell 0211012024 TOTAL 2169 388 Please provide tho number of trustoos r•imbursod for oxpens¢$ or who had gxpense5 paid by th• Charity Seven 28.3 Tran$action{s} wlth related parties Please give details of any transactlon undertaken by (oron behalf 09 the charity In which a relatedpaty has a n7aterlo1 Intefftst. including where funds have been held as agent for relatodpartles. ff thern are no such transactions. please enter Yrue'ln the box provided. Thorg have been no relatsd party tran$action$ In the reporting porlod ITTU• or Fal$o} TRUE Amounts writtèn off during reporting eriod Name of the truslg9 or related party Relationship to charity D•$cription of tho tran$actionlsl Balance at porfod end Amount Provision for bad dèbts at ￿rIOd end In relation to the transa¢tions above. please provide the temis and ¢onditions, In¢ludlng any secuF7ty and the naturn of anypayment (Consideratlon) to be providedin settlemen¢ Forany rnlatedparty. pleaso provide details olany guarantees given orrn¢eived. CC17a IExeell 0211012024 Section C Notes to the accounts Icont Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provlde a proper underJtsnding of the accounts. If there is insufficient room herè, pleaso add a separate sheet. CC17a (Excel) 0211012024 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of The Birstall Communty Trust On accounts for tho year ended 31" December 2023 Charlty no (If any) 1176310 Set out on pages I report to tha trustses on my examination of th8 accounts of the above chanty (Ihe Trusf) for the year ended 3111212021. Responslblltlos and basls of report As the charity's trust88s, you are respon8ibl8 for th8 pr8paratlon of th8 accounts in a. I report in resp8Ct of my examination of th8 Trust's accounts carried out under section 145 ofthe 2011 Act and in carrylng out my examination, I hav8 followed all the applicable DirèGtions given by the Charity Commisslon under section 145(5)(b) of the ACL Independent trhe chanty's gross inco￿￿ exco8d8d £25.000 and l am qualffied to examlnerfs statement undertake th8 examination by beirvJ a qualif18d m8mb&r of Chartered Institute of Ac¢ountants. I have o)mpleted my examination. I confimi that no material matters hav8 come to my att8nllon In connection with the examination I have no concems and have come across no other matters in conneclion with the examinats'on to which attention should be drawn in this report in order to enable a proper underslanding of the accounts to be reached. ' Please delete the words in the brackets rfthey do not apply. Signed: Date: 1111012024 Name: Mr D A Taylor Relevant professlonal qualification(s) or body (If anyl: Institute of Chart8r8d Accounts in England & Wales Address: PO Box 403 Wakefield WF12￿ IER Oct 2018 Section B Disclosure Only complete if the examiner needs to h￿hlIght material matters of concern (see CC32, Independent examination of tharity accounts: directions and guidance for examiners). Glve here brief detalls of any items that the 8xaminer wlshes to dlsclose. IER Oct 2018