Brackenwood Community Association
Charity number 1182672
Annual Report and Financial Statements
for the year ended 31 May 2022
Brackenwood Community Association
Annual Report and Financial Statements
for the year ended 31 May 2022
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
| Notes to the accounts | 8 to 10 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Brackenwood Community Association
Trustees' report for the year ended 31 May 2022
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Position Dates Cheryl Harrington Chair Jordan Kennedy Vice Chair Resigned December 2022 Rebecca Hainsworth Secretary Kathryn Bowers Mildred Edwards Anna Osbourne Resigned Sept 2022 Gary Shaw Appointed October 2022
Charity number
1182672
Registered in England and Wales
Registered and principal address Bankers The Highwood Building Virgin Money Skipton Building Society Brackenwood Drive 370 Harrogate Road The Bailey Gledhow Leeds Skipton Leeds LS17 6QA BD23 1DN LS8 1RG
Independent examiner
Simon Bostrom FCIE West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) formed on 28 March 2019 and is governed by a constitution adopted on this date.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
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Brackenwood Community Association
Trustees' report (continued) for the year ended 31 May 2022
Objectives and activities
The charity's objects
To promote the benefit of the inhabitants of Roundhay, Moortown and Chapel Allerton without distinction of sex or of political, religious or other opinions by associating with local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.
To establish or to secure the establishment of a community centre and to maintain and manage, or to cooperate with any local statutory authority in the maintenance and management of such a centre for activities promoted by association in furtherance of the above objects.
The charity's main activities
Brackenwood Community Association (BCA) run a community centre with regular group activities for all age groups: Stay and Play parents and tots group, Millie’s Gang lunch and social group for older people, physical activities such as Yoga, Zumba and Karate classes, Craft sessions and Fun Bingo. We hire space for other regular groups and children's parties for members. Alongside this our dedicated volunteers run a community café.
Public benefit statement
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
Achievements and performance
The centre is run by a small group of dedicated trustees and volunteers who work tirelessly to provide a welcoming place for people in our local community.
Stay and Play is a twice weekly group for parents or carers and tots. The group runs most weeks of the year including school holidays when we accommodated older siblings.
We have a great bunch of volunteers who run Millie’s Gang regularly each week, providing a two course lunch, bingo and occasional social outings.
The Highwood Community café has continued with the help of a grant from People’s Health Trust we have a part time Development Co-Ordinator to run this as a project which brings people together for volunteering, training and friendship. We have extended the times and the café is currently open 3 mornings and 5 afternoons each week. Three of our volunteers have gone on to employment.
This year we increased the number of weekly physical activity sessions we run, all of which we keep at very low cost for participants. We have Zumba, Tai Chi, two Karate and three Yoga sessions.
We have worked in partnership with a few organisations and sessional workers this year on special arts and craft projects which have proved popular.
One area we are developing for our members is children’s party packages. We have purchased bouncy castles and soft play equipment and we can provide full catering through our café. We have employed several local people on an occasional basis to help as party hosts.
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Brackenwood Community Association
Trustees' report (continued) for the year ended 31 May 2022
Financial review
The net payments for the year were £8,520, including net payments of £11,150 on unrestricted funds and net receipts of £2,630 on restricted funds.
Reserves policy
The charity's free reserves at the year end were £36,866.
Brackenwood Community Association will aim to keep between three and six months running costs in reserve to ensure the medium to long term future of the project.
Approved by the board of trustees on 3 January 2023
Cheryl Harrington (Trustee)
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Brackenwood Community Association
Independent examiner's report to the trustees of Brackenwood Community Association
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 May 2022, which are set out on pages 6 to 10.
Responsibilities and basis of report
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination and have identified the following matter of concern:
Since the CIO was formed, the charity has employed the brother in-law of one of the trustees. This relationship and the annual pay have always been disclosed as a related party transaction within the notes to the accounts. Whilst meeting the definition of a 'connected person' there is no financial interdependence between him and the charity trustee. On reviewing the authority for that employment in the charity's constitution, it was identified that Charity Commission approval for the appointment is required and should therefore have been sought at the time of the appointment. In addition, a short term interest free loan of £2,000 was made during the year which is being repaid through the monthly pay.
Throughout the persons recruitment and employment the charity has ensured the relevant trustee has not been included in any decisions in order to avoid any conflict of interest and believed that Charity Commission approval was not required and the issue had not been raised through the formation of the CIO. The trustees believe the employment was and still is in the best interests of the charity and have fully disclosed the employment in the notes to the accounts each year since the recruitment. Following this year's examination, the charity will be seeking Charity Commission consent for the employment and I am satisfied that the trustees have acted in good faith.
I confirm that no other material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 2 the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Bostrom FCIE
5 January 2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Brackenwood Community Association
Receipts and payments account
for the year ended 31 May 2022
| Notes 2022 Unrestricted funds £ Receipts Grants and donations (2) 710 Members subscriptions 1,525 Regular group bookings 8,668 BCA group income 13,586 Private party bookings 1,740 Fayre and event income 1,135 Café sales 5,833 Employee loan repayments received 400 Bank interest 13 Total receipts 33,610 Payments Salaries, NIC and pensions 18,521 Payroll charges 604 Accountancy fees 360 Printing, postage and stationery 370 Rates, electricity and water 6,186 Insurance, licences and legal 2,130 Telephone and broadband 525 Refuse and cleaning 947 Gardening 230 Repairs and maintenance 1,144 Replacement and new equipment 1,291 Event and activities expenses 7,186 Café Stock 2,768 Volunteer expenses 364 Training - Other expenses 134 Employee loan paid out 2,000 Total payments 44,760 Net income / (expenditure) (11,150) Fund balances brought forward 48,016 Fund balances carried forward (3) 36,866 |
2022 Restricted funds £ 22,366 - - - - - - - - 22,366 16,209 - - - 798 356 340 105 - - 105 1,435 273 - 115 - - 19,736 2,630 7,355 9,985 |
2022 Total funds £ 23,076 1,525 8,668 13,586 1,740 1,135 5,833 400 13 55,976 34,730 604 360 370 6,984 2,486 865 1,052 230 1,144 1,396 8,621 3,041 364 115 134 2,000 64,496 (8,520) 55,371 46,851 |
2021 Total funds £ 53,792 860 5,430 1,926 72 873 1,201 - 23 64,177 27,366 405 360 140 - 1,125 875 720 192 4,307 4,083 1,341 644 255 279 15 - 42,107 22,070 33,301 55,371 |
|---|---|---|---|
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Brackenwood Community Association
Statement of assets and liabilities
| as at 31 May 2022 2022 Unrestricted £ Cash funds Cash at bank 36,818 Cash in hand 48 Total cash funds 36,866 Debtors and prepayments Prepayments Employee Loan Assets retained for the charity's own use Smart TV and stand Laptop Range cooker Fridge freezers (2) Petrol lawnmower Petrol strimmer American Pool Table Liabilities Independent examination |
2022 Restricted £ 9,985 - 9,985 |
2022 Total £ 46,803 48 46,851 2022 £ 290 1,600 1,890 2022 £ 360 360 |
2021 Total £ 55,197 174 55,371 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 3 January 2023
Cheryl Harrington (Trustee)
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Brackenwood Community Association
Notes to the accounts
for the year ended 31 May 2022
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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Brackenwood Community Association
Notes to the accounts continued
for the year ended 31 May 2022
| 2 Grants and donations Arnold Clark HMRC Job Retention Scheme Leeds Community Foundation Local Giving Peoples Health Trust Leeds City Council (LCC) Donations 3 Restricted funds Men's Suicide Prevention People's Health Trust Job Retention Scheme Arnold Clark Magic Little Lunch Club Grant |
Balance b/f £ 2,850 4,505 - - - - 7,355 |
2022 Unrestricted funds £ - - - - - - 710 710 Receipts £ - 15,490 1,820 3,000 500 1,556 22,366 |
2022 Restricted funds £ 3,000 1,820 1,556 500 15,490 - - 22,366 Payments £ 1,215 15,201 1,820 1,000 500 - 19,736 |
2022 Total funds £ 3,000 1,820 1,556 500 15,490 - 710 23,076 Transfers £ - - - - - - - |
2021 Total funds £ - 14,463 10,000 - 9,293 18,531 1,505 53,792 Balance c/f £ 1,635 4,794 - 2,000 - 1,556 9,985 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
Men's Suicide Prevention
People's Health Trust
Job Retention Scheme Arnold Clark
Magic Little Lunch Club Grant
Towards costs of the Room With a Cue project; a men's suicide prevention programme starting September 2020.
2 Year grant to run a Community Café project to bring the community together again.
For furlough payments.
To run activities at the centre, including Zumba & Yoga, to hire instructors and ensure classes are financially accessible to our community. To run a 4 week specialist craft group “Spring Goodness”. To contribute towards Millie’s Gang our weekly lunch club.
4 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
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Brackenwood Community Association
Notes to the accounts continued
for the year ended 31 May 2022
5 Related party transactions continued
| Other transactions with trustees or related parties Brian Naylor Brian Naylor Name of trustee or related party Relationship to charity Description of transaction Relative of Cheryl Harrington (Chair) Employee Loan Relative of Cheryl Harrington (Chair) Employment as caretaker |
2022 £ 17,420 2,000 17,420 |
2021 £ 19,132 - 19,132 |
|---|---|---|
During the year a loan was made to Brian Naylor at zero interest and is being repaid through his monthly salary. The balance outstanding at the year end was £1,600.
Regarding Brian's employment - please see the independent examiner's report. It has come to light that authority for the employment is not provided in the constitution and the trustees are in the process of seeking authority from the Charity Commission. The trustees are satisfied that the employment is in the best interests of the charity, that any potential conflicts of interest are managed and that all transactions are publicly disclosed in the accounts annually.
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