Accountancy Solutions
COMMUNITY MATTERS (YORKSHIRE)
Financial statements for the year ended 31st October 2025
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 2025**
_____________________________________________________________________________________________
||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 2025**
______________________________________________________________________________________________
## **Registered Charity number Trustees and Management Committee**
## **Administrative address**
## **Bankers**
## 1177705
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
## **Independent Examiner**
Heera Singh FMAAT HSL Accountancy Solutions Ltd Enterprise House 4-6 Thorne Road Doncaster DN1 2HS
Page 1
**COMMUNITY MATTERS (YORKSHIRE) The trustees present their annual report for the period ended 31st October 2025**
______________________________________________________________________________________________
## **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**
2024-25 has been an extremely busy year with a considerable increase in the organisations work and reach.
## **Direct Community Work**
It has been a difficult year for our direct Community Work, with the uncertainty over the children’s centre provision in Leeds, this has led to a need to investigate different venues for our service and there has been a significant reduction in the joint work with the local authority.
This year we have once again supported the Community Anchor in Wetherby and Harewood to undertake a significant community consultation, which was extended with additional funding from the local authority to engage more community members.
Finally using some modest amounts of small grant funding we produced a new community cook book and a number of recipe cards and herb and spice packs that were distributed to the community via the foodbank and our own community groups. These projects supported people to improve their cookery skills and better support their families.
## **Work with organisations**
2024-25 once again saw increased demand for our support for other organisations especially in the area of Parent Carer Forums, fielding 72 enquiries as well as doing more in-depth work with 32 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. A key piece of work has been supporting the registrations of CIC’s and Charities and this year has been our busiest yet for this service.
Page 2
**COMMUNITY MATTERS (YORKSHIRE) The trustees present their annual report for the period ended 31st October 2025**
______________________________________________________________________________________________
## **Achievements and performance (continued)**
The Small Charity mail list has been very active during the year with 12 newsletters sent and over 200 people from this list attending training. Feedback is that this is a very appreciated service.
Our popular online funding fair was delivered over 3 days in March this year and attracted over 2000 bookings, making it the largest event of its type in the UK.
Our open training programme was well attended this year with over 550 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.
Our other events which looked at funding and policy matters such as the new protect duty attracted 382 people.
We have managed even with the small size of the team to keep active in the policy environment. As well as continuing to follow up on the protect duty, this year we have been running a campaign to try and get a similar scheme to the one that is available in Scotland to support very small charities with the cost of water services.
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.
## **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 2025**
I report on the accounts of the charity for the ended 31st October 2025 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 4-6 Thorne Road Doncaster DN1 2HS
Page 4
## **COMMUNITY MATTERS (YORKSHIRE) Statement of Financial Activities (Incorporating the Income and expenditure account) for the period ended 31st October 2025**
|**Income**
Bank interest
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 2024
Transfer between funds
**Balance carried forward at 31st October 2025**|**Unrestricted**
**Designated Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
2,057
0
0
2,057
1,181
1,643
0
0
1,643
1,877
11,667
21,191
3,825
36,683
29,377
0
0
104,018
104,018
118,334|
|---|---|
||15,368
21,191
107,843
144,402
150,769
156
0
0
156
132
500
0
0
500
0
0
0
440
440
574
0
0
4,408
4,408
4,935
0
0
337
337
466
917
0
70
987
380
229
0
0
229
834
565
0
3,600
4,165
1,565
0
0
4,980
4,980
4,980
90
0
1,099
1,189
114
869
17,927
60,009
78,805
67,028
1,172
0
0
1,172
1,348
705
0
0
705
697
1,545
0
2,100
3,645
2,597
122
0
216
338
956
547
0
0
547
1,494|
||7,416
17,927
77,259
102,603
88,100
7,951
3,264
30,584
41,800
62,669
75,779
40,645
175,056
291,481
228,811
-41,520
36,098
5,422
0
0|
||**42,210**
**80,008**
**211,062**
**333,281**
**291,481**|
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 2025**
|**Fixed Assets**
**Current Assets**
Debtors
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**|**2025**
**2024**
**£**
**£**
0
0
161
0
333,619
291,981|
|---|---|
||333,781
291,981
-500
-500|
||333,281
291,481|
||**333,281 **
**291,481 **|
||42,210
75,779
80,008
40,645
211,062
175,056|
||**333,281 **
**291,481 **|
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 2025**
## **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 2025**
|**2**
**Grants**
Big Lottery - Awards for all
Big Lottery - Reaching communities
General small grants
IQ Quality Assurance scheme
Seedlings Foundation|**Unrestricted**
**Designated**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
0
0
16,371
16,371
0
0
0
62,025
62,025
72,075
0
0
800
800
2,210
0
0
4,825
4,825
5,544
0
0
24,722
24,722
1,465|
|---|---|
||**0**
**0**
**108,743**
**108,743**
**118,334**|
**3 Tangible fixed assets**
There were no fixed assets during the period of these accounts.
**4 Debtors and creditors**
|**Debtors and creditors**||
|---|---|
|Trade debtors
**Creditors - due within one year**
Trade creditors|**2025**
**2024**
**£**
**£**
161
0|
||161
0
-500
-500|
|**5**|**Trustees remuneration, benefits and expenses**|
|---|---|
||There were no trustees' remuneration in the period|
|**6**|**Staff costs**|
There were no trustees' remuneration in the period of these accounts.
|**Staff costs**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Salaries and wages|78,805|67,028|
No employees received emoluments in excess of £60,000.
- **7 Movement of funds**
|**Movement of funds**||
|---|---|
|**Unrestricted funds**
General funds
**Designated funds**
Reserves
AC Fund
**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
**Total funds**|**Opening**
**Incoming**
**Expended**
**Closing**
**Balance**
**Resources**
**Resources**
**Transfers**
**Balance**
**£**
**£**
**£**
**£**
**£**
75,779
15,368
-7,416
-41,521
42,210
40,645
0
0
0
40,645
0
21,191
-17,927
36,098
39,362
71,420
0
0
0
71,420
51,334
62,025
-60,895
0
52,464
1,802
16,371
-1,983
0
16,190
23,212
0
-8,287
0
14,925
3,706
900
-1,686
0
2,920
19,145
4,825
-4,408
0
19,562
3,437
0
0
0
3,437
0
24,722
0
5,422
30,145|
||**290,481**
**145,402**
**-102,602**
**0**
**333,281**|
Page 8
**COMMUNITY MATTERS (YORKSHIRE) Notes to the financial statements for the period ended 31st October 2025**
## **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.
The designated funds also include the ‘AC Fund’ which are funds that are earmarked to cover the cost of the Development Officer role.
## **Restricted funds**
Small grants, Arnold Clark and Costco – Small grants toward project activities in the period.
Awards for All - for Community Development in the Harewood ward of Leeds
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 - 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.
Seedling Development Fund – a grant from Seedlings Foundation to undertake organisational development within the Charity
## **8 Previous periods figure**
The previous periods figure are provided, where available, for comparison purposes only.
Page 9