Accountancy Solutions
COMMUNITY MATTERS (YORKSHIRE)
Financial statements for the year ended 31st October 2024
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 2024
| COMMUNITY MATTERS (YORKSHIRE) Contents of the financial statements for the period ended 31st October 2024 |
COMMUNITY MATTERS (YORKSHIRE) Contents of the financial statements for the period ended 31st October 2024 |
|---|---|
| _______________ | |
| 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 2024
Registered Charity number
1177705
Trustees and Management Committee
Administrative address
Bankers
Independent Examiner
Elizabeth Alison Sunderland Linda Northfield Sue Hutchinson Philip Martin Jones Martin Frank White 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
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COMMUNITY MATTERS (YORKSHIRE) The trustees present their annual report for the period ended 31st October 2024
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
2023-24 has been a year of change. There have been some significant staff changes, and a considerable increase in the organisation’s work and reach.
Direct Community Work
Using modest amounts of small grant funding we have maintained our activity in areas of East Leeds - mainly in Cross Gates, Swarcliffe and Garforth. Our 3-year lottery funded project based in Wetherby has gone from strength to strength, although we sadly lost our part time community development worker in the year. The groups supporting the local community which started in the previous year have thrived and grown, and we are now seen as a significant presence in the Wetherby area.
During the year we were fortunate to receive funding from the mayor’s office via Groundwork UK to deliver employability work to 36 participants. This has been very warmly received.
Work with organisations
2023-24 saw increased demand for our support from other organisations, especially in the area of Parent Carer Forums; fielding 108 enquiries as well as doing more in-depth work with 27 forums. This has led to a strengthening of our relationship with the national charity Contact a Family who contract us for this support.
Direct advice and support for organisations on a wide range of topics from health and safety to governance continued to be a key strand of work, with over 200 organisations receiving direct support during the year.
Working in partnership with Barnsley CVS to deliver their organisational support function, we have supported 83 organisations in the Barnsley district with a wide range of information and support.
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COMMUNITY MArrERS {YORKSHIRE) The trustees present their annual report for the perlod ended 31st October 2024 Achievements and pertormance (¢ontlnued} Work with organisations During the year the organisation look the deusion to start a small charities newsletter due to the large number of national intraslruclure organisations. This newsletter now has nearly 12,000 subscribers, and is perfomiing an important function of providing specific information to the large number of small charities in the UK. We also had 157 organisations from this list attend our training workshops during the year. Our popular online funding fair was delivered over 3 days in March this year and attracted over 2000 bookings, making il the largest event of its type in the UK. Our open training programme was well attended this year, wlh over 653 people attending one of our online learning sessions. In addition to this we delivered a number of bespoke training courses, as well as regular First Aid training. We have managed, even with the small size of the team, to keep active in the policy environment, delivering 2 research reports and conlribuling to a number of government calls for evidence about the new Protect duty. Finally, we have seen a marked increase in interest in the Improving Quality scheme, with a number of new organisations approaching us to start their quality journey. In addition, Community Matters Yorkshire was on¢e again assessed by an independent assessor for IQ and retained our award of the progression level of IQ. Financial review The Trustees have reviewj the finances for the year and are pleased with the performance of the Charity. Reserves polley The Trustees have a reserves wlicy lch covers 3 months running costs and staff redundancies. These fuThYs have be transferred to the designated fvnds In the accounts. Statement of trustees. responsibilitles Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of aff8irs of the charity at the year end and of ils incoming resources and resources expended during that year. In preparing those financial slatemenls, the Iruslees 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., slate whether applicable accounting standards and statements of recommended practice have been followed subject lo any departures disclosed and explained in the linancial slalements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that charity will continue in business. the The trustees are responsible for keeping proper accounting records which dI10$e wth reasonable accuracy al any lime the financial positiori of the eharity and enable them to ensure that the financial slaternents comply wlh the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. The IrLJslees declare that they have approved the above report. Signed on behalf of the trustees Signed.. Name and position.. Dale.. 51ilxS cl Page 3
Independent examiners report to the trustees of COMMUNITY MATTERS (YORKSHIRE) for the period ended 31st October 2024
I report on the accounts of the charity for the ended 31st October 2024 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:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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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:
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1 which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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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
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COMMUNITY MATTERS (YORKSHIRE) Statement of Financial Activities (Incorporating the Income and expenditure account) for the period ended 31st October 2024
| Income Bank interest Donations Generated Income Grants Total income Expenditure Bank Charges Insurance IQ Quality Assurance 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 2023 Transfer between funds Balance carried forward at 31st October 2024 |
Unrestricted Designated Restricted Total Total Funds Funds Funds 2024 2023 £ £ £ £ £ 1,181 0 0 1,181 0 1,877 0 0 1,877 3,026 29,377 0 0 29,377 43,814 0 0 118,334 118,334 82,521 |
|---|---|
| 32,435 0 118,334 150,769 129,361 132 0 0 132 132 0 0 574 574 523 500 0 4,435 4,935 4,962 0 0 466 466 273 22 0 358 380 225 103 0 730 834 81 1,565 0 0 1,565 782 0 0 4,980 4,980 4,980 90 0 24 114 200 73 0 66,955 67,028 66,472 1,348 0 0 1,348 654 694 0 3 697 800 0 0 2,597 2,597 2,868 547 0 409 956 732 1,494 0 0 1,494 3,681 |
|
| 6,569 0 81,531 88,100 87,365 25,867 0 36,803 62,669 41,996 49,913 40,645 138,254 228,811 186,815 0 0 |
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| 75,779 40,645 175,056 291,481 228,811 |
The accounting policies and notes on pages 7 to 9 form part of these financial statements.
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COMMUNITY MATTERS (YORKSHIRE) Balance sheet As at 31st October 2024
| 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 |
2024 2023 £ £ 0 0 291,981 229,884 -500 -1,073 |
|---|---|
| 291,481 228,811 |
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| 291,481 228,811 |
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| 75,779 49,913 40,645 40,645 175,056 138,254 |
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| 291,481 228,811 |
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.
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COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2024
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:
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(a) The company becomes entitled to the resources
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(b) The directors are virtually certain they will receive the resources; and
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(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.
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COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2024
2 Grants
| 2 | Grants | |||||
|---|---|---|---|---|---|---|
| Unrestricted Designated | Restricted | Total | Total | |||
| Funds | Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| Big Lottery - Awards for all | 0 | 0 | 0 | 0 | 9,948 | |
| Big Lottery - Reaching communities | 0 | 0 | 72,075 | 72,075 | 68,524 | |
| Co-op | 0 | 0 | 0 | 0 | 984 | |
| General small grants | 0 | 0 | 2,210 | 2,210 | 2,000 | |
| Community Grant Groundwork | 0 | 0 | 37,040 | 37,040 | 0 | |
| IQ Quality Assurance scheme | 0 | 0 | 5,544 | 5,544 | 10,960 | |
| Seedlings Foundation | 0 | 0 | 1,465 | 1,465 | 1,065 | |
| 0 | 0 | 118,334 | 118,334 | 93,481 | ||
| 3 | Tangible fixed assets | |||||
| There were no fixed assets during the period of these accounts. | ||||||
| 4 | Debtors and creditors | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Trade debtors | 0 | 0 | ||||
| 0 | 0 | |||||
| Creditors - due within one year | ||||||
| Trade creditors | -500 | -1,073 | ||||
| 5 | Trustees remuneration, benefits and expenses | |||||
| There were no trustees' remuneration in the period of these accounts. | ||||||
| 6 | Staff costs | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Salaries and wages | 67,028 | 66,472 | ||||
| No employees received emoluments in excess of £60,000. |
7 Movement of funds
| Unrestricted funds General funds Designated funds Reserves Restricted funds Community Development Fund Big Lottery - Reaching communities Big Lottery - Awards for all Community Grant Groundwork General small grants IQ Quality Assurance scheme Policy Seedlings Foundation Social Enterprise Support Total funds |
Opening Incoming Expended Closing Balance Resources Resources Transfers Balance £ £ £ £ £ 49,913 32,435 -6,569 0 75,779 40,645 0 0 0 40,645 71,420 0 0 0 71,420 31,953 72,075 -52,694 0 51,334 6,304 0 -4,502 0 1,802 0 37,040 -12,828 0 24,212 1,250 2,210 -1,219 0 2,241 18,036 5,544 -4,435 0 19,145 3,437 0 0 0 3,437 0 1,465 0 0 1,465 5,853 0 -5,853 0 0 |
|---|---|
| 228,812 150,769 -88,100 0 291,481 |
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COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2024
7 Movement of funds
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
Small grants, Coop and Seedlings Foundation – Small grants toward project activities in the period.
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
Big Lottery - Reaching communities – a 3 year project to work with families and the wider community in Wetherby supporting Health and wellbeing
Community Development Fund – restricted for general Community Development Work
Community Grant Groundwork - Funding to work across West Yorkshire with people furthest from the workforce to move them closer to employment
The policy fund - The policy fund is to support research projects and the publishing of reports of their findings.
8 Previous periods figure
The previous periods figure are provided, where available, for comparison purposes only.
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