Accountancy Solutions
## COMMUNITY MATTERS (YORKSHIRE)
Financial statements for the year ended 31st October 2022
Charity number: 1177705
Charitable Incorporated Organisation Registered England and Wales
> **[Call: 07926 450 250 ] Email: info@hslaccountancysolutions.co.uk www.hslaccountancysolutions.co.uk**
**COMMUNITY MATTERS (YORKSHIRE) Contents of the financial statements for the period ended 31st October 2022**
|**COMMUNITY MATTERS (YORKSHIRE)**
**Contents of the financial statements**
**for the period ended 31st October 2022**|**COMMUNITY MATTERS (YORKSHIRE)**
**Contents of the financial statements**
**for the period ended 31st October 2022**|
|---|---|
|_____________________________________________________________________________________________||
||Page|
|Administrative Details|1|
|Trustees Report|2 - 3|
|Independent Examiners Report|4|
|Income and Expenditure Account|5|
|Balance Sheet|6|
|Notes to the accounts|7 - 9|
**COMMUNITY MATTERS (YORKSHIRE) Administrative details for the period ended 31st October 2022**
______________________________________________________________________________________________
## **Registered Charity number**
## **Trustees and Management Committee**
## **Administrative address**
## **Bankers**
## **Independent Examiner**
1177705 Elizabeth Alison Sunderland Linda Northfield Sue Hutchinson Clayton Business Centre, Midland Rd, Leeds LS10 2RJ CAF Bank 25 Kings Hill Ave, Kings Hill, West Malling ME19 4JQ Unity Bank 4 Brindley Pl, Birmingham B1 2JB Heera Singh FMAAT HSL Accountancy Solutions Ltd Enterprise House 61a Carr House Doncaster DN1 2BY
Page 1
**COMMUNITY MATTERS (YORKSHIRE) The trustees present their annual report for the period ended 31st October 2022**
______________________________________________________________________________________________
## **Governing document**
The organisation is operated under the rules of its constitution which was adopted 26[th] September 2017.
## **Recruitment and appointment of new trustees**
The charity aims to ensure that its trustees are able to bring a range of different skills to the board. It also looks to recruit trustees who have worked with offenders and ex-offenders with learning difficulties, which contributes towards the achievement of the charity’s objective.
## **Induction and training of new trustees**
All new trustees are provided with details of their responsibilities by way of relevant Charity Commission leaflets. Further training is available to any trustee who wish to receive it.
## **Organisational structure and management**
The day to day running and management of the charity is undertake by the trustees. They are responsible for identifying and appointing staff members, to whom some aspects of the charitable work is delegated.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **The Charity’s objectives**
To develop the capacity and skills of the members of disadvantaged communities in Yorkshire in such a way that they are better able to identify and help meet their needs and participate more fully in society. To help young people, especially but not exclusively through leisure time activities so as to develop their capabilities that they may grow to full maturity as individuals and members of society.
## **The charity's main activities**
The organisation offers support and advice to voluntary and social enterprise organsiations through its specific newsletters and events. Additionally it offers specialist support in the area of attracting external funds from charitable sources.
The organisation provides activities for children and young people both physical and artistic. It provides training and support and information to other organisations who work with children and young people. It supports and runs family peer support groups. It delivers training for family members Provides community volunteering opportunities Carries out community consultations
## **Achievements and performance**
2021-22 has been a successful year for the charity building on the solid foundations of the previous year, it has also seen a positive return to pre pandemic income levels. CMY has always had two distinct strands of work; direct engagement with communities in West Yorkshire, and then organisational support for other community groups.
## **Direct Community Work**
Much work has been carried out this year working with communities in outer North East Leeds laying foundations for the delivery a new Lottery funded project In Wetherby which will start in 2023. By using modest amount of small grant funding a range of activities with families and other community members have been delivered including some innovative work with families of children with additional needs.
During the year we continued to deliver ESF-funded work to support those furthest from the work-place to become more work-ready, offering accredited qualifications and training in key compliance areas such as food safety and Health and Safety. In addition, a number of people have undertaken the Wellbeing Champions training which is gaining a steady reputation for supporting community health volunteers in Leeds.
## **Work with organisations**
2021-22 saw continued increasing demand for support to other organisations. The funding fair again attracted over 2000 registrations across the four days of the event. During the year we were informed of the proposed closure of the Small Charities Coalition, we expressed interest in taking over the SCC and maintaining their services to small charities, unfortunately the Trustees felt more comfortable transferring the service to NCVO. This year has however seen the strengthening of our relationship with the Charity Contact a Family and increasing support of parent carer forums across the country
Page 2
**COMMUNITY MATTERS (YORKSHIRE) The trustees present their annual report for the period ended 31st October 2022**
______________________________________________________________________________________________
## **Achievements and performance (continued)**
The organisation continued to provide its information service including The Yorkshire Hub newsletter covering the whole of the Yorkshire region and the Community Matters newsletter which specialises in supporting organisations operating community spaces. The newsletters reach over 12100 people each month. Policy work has continued this year initially advocating for amendments to the new protect duty. This year we carried out some valued research into the costs for hiring community spaces which to date has been downloaded over 2000 times. WE have also maintained relationships with the sector press often being asked to comment on current issues and raising the profile of community buildings. During the year we were also asked to contribute a chapter to the book COVID-19 and the Voluntary and Community Sector in the UK published by Policy Press.
Community Matters Training offer was moved mainly online, and will probably remain that way for the foreseeable future. A full training programme covering a wide range of organisational development topics was delivered, as well as a large amount of first aid training in West Yorkshire. During the year we provided training for 848 people. Nearly 200 people who manage community building took part in regular peer support sessions during the year this has become a valued source of advice and support by those organisations who access it
Direct advice and support for organisations on a wide range of topics for health and safety to governance continued to be a key strand of work with over 200 organisations receiving direct support during the year
This year has also seen an expansion of the Improving Quality Scheme, with over 200 people attending online workshops about IQ as well as a significant increase in the number of enquiries about the scheme. During the year the first carers Trust member was received the IQ award as well as the largest Housing Association in the Republic of Ireland
Overall it has been a successful year building on the previous year’s successes and preparing for the start of new major projects in 2023
## **Financial review**
The Trustees have reviewed the finances for the year and are pleased with the performance of the Charity.
## **Reserves policy**
The Trustees have a reserves policy which covers 3 months running costs and staff redundancies. These funds have be transferred to the designated funds in the accounts.
## **Statement of trustees' responsibilities**
Charity 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 charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP; where applicable
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been
- followed subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 charity and enable them to ensure that the financial statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees declare that they have approved the above report.
Signed on behalf of the trustees
Signed:
Name and position: Date:
Page 3
**Independent examiners report to the trustees of COMMUNITY MATTERS (YORKSHIRE) for the period ended 31st October 2022**
I report on the accounts of the charity for the ended 31st October 2022 which are set out on pages 5 to 6.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the 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 you as 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 matter has come to my attention:
- 1 which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr Heera Singh FMAAT Date: HSL Accountancy Solutions Ltd Enterprise House 61a Carr House Doncaster DN1 2BY
Page 4
## **COMMUNITY MATTERS (YORKSHIRE) Statement of Financial Activities (Incorporating the Income and expenditure account) for the period ended 31st October 2022**
|**Income**
Donations
Generated Income
Grants
**Total income**
**Expenditure**
Bank Charges
Freelance Fees
Insurance
IQ
Materials
Office Equipment
Printing
Professional Fees
Rent and Rates
Room Hire
Staff Costs
Subscriptions
Telephone
Training
Volunteer Expenses
Web Costs
**Total expenditure**
**Net income/expenditure**
Balance transferred at 1st November 2021
Transfer between funds
**Balance carried forward at 31st October 2022**|**Unrestricted Designated Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
**£**
1,922
0
0
1,922
729
30,473
0
12,870
43,343
27,355
975
0
57,497
58,472
44,666|
|---|---|
||33,370
0
70,367
103,737
72,750
72
0
0
72
175
100
0
0
100
13,275
476
0
0
476
503
0
0
3,882
3,882
2,625
255
0
742
996
159
353
0
65
418
606
59
0
23
82
0
1,000
0
3,050
4,050
500
4,980
0
0
4,980
4,980
**0**
0
254
254
0
6,455
0
43,638
50,093
49,621
200
0
202
402
192
562
0
70
631
1,130
3,608
0
558
4,166
8,150
814
0
35
849
562
247
3,000
0
3,247
1,255|
||19,181
3,000
52,518
74,698
83,733
14,189
-3,000
17,849
29,038
-10,984
32,968
21,645
103,163
157,777
168,760
-16,000
22,000
-6,000
0
0|
||**31,157**
**40,645**
**115,013**
**186,815**
**157,777**|
The accounting policies and notes on pages 7 to 9 form part of these financial statements.
Page 5
**COMMUNITY MATTERS (YORKSHIRE) Balance sheet As at 31st October 2022**
|**Notes**
**Fixed Assets**
**Current Assets**
Cash at bank & in hand
**Creditors - amounts due within one year**
**Net current assets/liabilities**
**Net assets**
**Fund represented by**
Unrestricted funds
Designated funds
Restricted funds
**Total**|**2022**
**2021**
**£**
**£**
0
0
187,315
158,219
-500
-442|
|---|---|
||186,815
157,777|
||**186,815**
**157,777**|
||31,157
32,968
40,645
21,645
115,013
103,163|
||**186,815**
**157,777**|
The financial statements on pages 5 and 6 were approved by the Trustees and signed on their behalf by:
Signed:
Name and position:
Date:
The accounting policies and notes on pages 7 to 9 form part of these financial statements.
Page 6
**COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2022**
## **1 Accounting policies**
## **1.1 Basis of preparation**
These accounts (financial statements) have been prepared under the historic cost convention, with items recognised at cost or transaction value, unless otherwise stated in the relevant note(s), in accordance with: (a) The Charities Act 2011
(b) Accounting & Reporting by Charities: Statement of Recommended Practice (Charities SORP FRS102) (effective January 2015)
The charity meets the definition of a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
## **1.2 Incoming resources**
These are included in the Statement of Financial Activities (SoFA). Incoming resources are recognised when:
- (a) The company becomes entitled to the resources
- (b) The directors are virtually certain they will receive the resources; and
- (c) The monetary value can be measured with sufficient reliability
Where incoming resources have related expenditure (as with fund-raising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations are only included in the SoFA when the company has unconditional entitlement to the resources. Contractual income is only included in the SoFA once the related goods or performance related services have been delivered. Investment income is included in the accounts when receivable.
## **1.3 Expenditure**
Expenditure is charged to the statement of financial activities on an accruals basis, inclusive of any VAT which cannot be recovered. Expenditure is classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable expenditure comprises those costs incurred in the delivery of the charity’s activities and services for its beneficiaries, including both direct and support costs.
Governance costs include those costs associated with meeting constitutional and statutory requirements, including Accountancy fees.
## **1.4 Fund accounting**
Restricted funds are funds received from donors which are subject to restrictions on the purposes for which they may be used of which have been raised for a specific project. Unrestricted funds are those where there are no externally imposed restrictions. These include funds freely available to the charity for expenditure or appropriation to reserves for internally designated purposes.
## **1.5 Assets**
Tangible assets are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost, or, if gifted, at the value to the company on receipt. The rates applicable are; Office equipment - 20% on costs
## **1.6 Taxes**
The company is not VAT registered. As a Charity the company is exempt from taxation on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act section 505 of the Taxes Act 1988 or s256 of the Taxation of chargeable gains Act 1992 to the extent that these are applied to its charitable objects.
## **1.7. Creditors**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount. Accrued charges are normally valued at their settlement amount.
## **1.8. Debtors**
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
Page 7
**COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2022**
|**2**|**Grants**||||||
|---|---|---|---|---|---|---|
|||**Unrestricted**|**Designated**|**Restricted**|**Total**|**Total**|
|||**Funds**|**Funds**|**Funds**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|**£**|
||Bettys and Tailors|||1,200|1,200|0|
||Big Lottery - Awards for all|||9,530|9,530|0|
||Community Development Fund|||3,020|3,020|0|
||Co-op|||187|187|945|
||Groundworks - ESF|||24,000|24,000|20,000|
||HMRC||||0|14,533|
||IQ|||12,870|12,870|1,482|
||LCF - Power of community|||1,377|1,377|4730|
||Live Well Leeds|||607|607|0|
||Seedlings Foundation|||750|750|0|
||Social Enterprise Support|||14,444|14,444|0|
||Wharfedale Foundation|||2,382|2,382|0|
||General grants|975|||975|2,976|
|||**975**|**0**|**70,367**|**71,342**|**44,666**|
|**3**|**Tangible fixed assets**||||||
||There were no fixed assets during the period of these accounts.||||||
|**4**|**Debtors and creditors**||||||
||||||**2022**|**2021**|
||||||**£**|**£**|
||Trade debtors||||0|0|
||||||0|0|
||**Creditors - due within one year**||||||
||Trade creditors||||-500|-500|
|**5**|**Trustees remuneration, benefits and expenses**||||||
||There were no trustees' remuneration in the period of these accounts.||||||
|**6**|**Staff costs**||||||
||||||**2022**|**2021**|
||||||**£**|**£**|
||Salaries and wages||||50,093|49,621|
No employees received emoluments in excess of £60,000.
Page 8
**COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2022**
## **7 Movement of funds**
|**Unrestricted funds**
General funds
**Designated funds**
Reserves
**Restricted funds**
Community Development Fund
Bettys and Tailors
Big Lottery - Reaching communities
Big Lottery - Awards for all
Groundworks - ESF
Co-op
LCF - Power of community
Quality insurance works
Live Well Leeds
Policy
Seedlings Foundation
Social Enterprise Support
Wharfedale Foundation
**Total funds**|**Opening**
**Incoming**
**Expended**
**Closing**
**Balance**
**Resources**
**Resources**
**Transfers**
**Balance**
**£**
**£**
**£**
**£**
**£**
32,968
33,370
-19,181
-16,000
31,157
21,645
0
-3,000
22,000
40,645
67,147
3,020
0
0
70,167
0
1,200
0
-1,200
0
4,424
0
-3,000
-1,424
0
0
9,530
-7,731
1,799
18,582
24,000
-31,768
10,814
0
187
0
-187
0
3,960
1,377
-5,323
-14
0
9,051
12,870
-3,883
-6,000
12,038
0
607
-607
0
0
0
0
3,437
3,437
0
750
-137
-613
0
0
14,444
14,444
0
2,382
-70
2,312|
|---|---|
||**157,777**
**103,737**
**-74,698**
**0**
**186,815**|
## **Movement of funds (continued)**
## **Designated funds**
The designated funds are unrestricted in nature, these fund have been earmarked by the Trustees in line with the Charity's Reserves Policy. The Charity's reserves consist of 3 months operating costs, staff redundancy and other closure costs.
## **Restricted funds**
Wharfedale Foundation - A project to connect isolated people aged between 20 to 50 year olds.
Bettys and Taylors - A project to provide a number of cooking session for families with children with additional needs over the summer holidays
Seedlings Foundation - Summer sport and music activities for families with young children.
Weslyan - A project for parents and carers who have children with additional needs to come together for peer support.
Live Well Leeds - Towards activities and resources for wellbeing to support Weslyan grant
Awards for All - Developing policy documents for Mutual Aid groups
Social Enterprise Support - To employ a Communications officer for 12 months to support the growth of the charities earned income
ESF - Delivery of training to community members to support them to improve heir employment prospects
The policy fund - The policy fund is to support research projects and the publishing of reports of their findings.
The previous periods figure are provided, where available, for comparison purposes only.
**8 Previous periods figure**
Page 9