Brackenwood Community Association
Charity number 1182672
Annual Report and Financial Statements
for the year ended 31 May 2023
Brackenwood Community Association
Annual Report and Financial Statements for the year ended 31 May 2023
| 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 2023
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 Cheryl Harrington Chair Jordan Kennedy Vice Chair Resigned December 2022 Rebecca Hainsworth Secretary Resigned April 2023 Kathryn Bowers Mildred Edwards Anna Osbourne Resigned Sept 2022 Gary Shaw Appointed Oct 2022 Alison Gillespie Appointed Feb 2023 Peter Wilkie Appointed Feb 2023, resigned Oct 2023 Sallie Fitzgerald Appointed Apr 2023 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
Katy Sargeant ACA 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) Association 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 2023
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
Brackenwood Community Association is run by a small group of dedicated people, including trustees, part time staff and volunteers who work tirelessly to provide a welcoming place for people in our local community. We are extremely grateful to each and every one, as our regular group activities couldn’t run without the support of these volunteers.
Millie’s Gang, Parents and Tots, Fun Bingo, Art Group have run weekly sessions all year long.
We continue to run weekly physical activity sessions: Zumba, Tai Chi, two Karate and three Yoga sessions, and this year added a HIT Fitness Class. To keep the class prices as low as possible and affordable for our community, we hire the professional instructors, giving us control of the cost and the ability to offer some free sessions.
In addition to all the regular weekly session we have also run events for all the community: Easter Egg Hunt, Sea Side Trip, Summer Fayre, Halloween party, Christmas Craft Fayre, Christmas Outing for Millie’s Gang, Kids Christmas Party.
This year we have been part of Warm Space & Welcome Space. We have also been able to access the Household Support Fund to assist members of our community who have really been struggling due to cost of living increases.
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Brackenwood Community Association
Trustees' report (continued) for the year ended 31 May 2023
Financial review
The net expenditure for the year were £9,578, including net expenditure of £1,335 on unrestricted funds and net expenditure of £8,243 on restricted funds after transfers.
Reserves policy
The charity's free reserves, at the year end were £35,531.
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. Based on the 2023/24 budget, the reserves should be between £17,700 and £35,450.
Approved by the board of trustees on 9/12/2024
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 2023, 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. I confirm that no 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 charity as required by section 130 of the Charities Act; 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.
Katy Sargeant ACA
9/12/2024
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 2023
| Notes 2023 Unrestricted funds £ Receipts Grants and donations (2) 1,822 Members subscriptions 1,209 Regular group bookings 10,510 BCA group income 20,848 Private party bookings 1,860 Fayre and event income 1,750 Café sales 7,808 Employee loan repayments received 1,600 Bank interest 288 Total receipts 47,695 Payments Salaries, NIC and pensions 25,366 Payroll charges 726 Bookkeeping 1,050 Printing, postage and stationery 114 Rates, electricity and water 140 Insurance, licences and legal 1,940 Telephone and broadband 605 Refuse and cleaning 1,305 Gardening 110 Repairs and maintenance 1,328 Replacement and new equipment 773 Event and activities expenses 8,575 Café Stock 4,589 Volunteer expenses 658 Training 340 Other expenses 1,051 Employee loan paid out - Independent examination 360 Total payments 49,030 Net receipts / (payments) (1,335) Transfers between funds - Net movement in funds (1,335) Fund balances brought forward 36,866 Fund balances carried forward (3) 35,531 |
2023 Restricted funds £ 12,461 - - - - - - - - 12,461 14,442 - - - 2,673 149 260 95 - - 41 2,862 182 - - - - - 20,704 (8,243) - (8,243) 9,985 1,742 |
2023 Total funds £ 14,283 1,209 10,510 20,848 1,860 1,750 7,808 1,600 288 60,156 39,808 726 1,050 114 2,813 2,089 865 1,400 110 1,328 814 11,437 4,771 658 340 1,051 - 360 69,734 (9,578) - (9,578) 46,851 37,273 |
2022 Total funds £ 23,076 1,525 8,668 13,586 1,740 1,135 5,833 400 13 55,976 34,730 604 - 370 6,984 2,486 865 1,052 230 1,144 1,396 8,621 3,041 364 115 134 2,000 360 64,496 (8,520) - (8,520) 55,371 46,851 |
|---|---|---|---|
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Brackenwood Community Association Statement of assets and liabilities
| as at 31 May 2023 2023 Unrestricted £ Cash funds Cash at bank 35,525 Cash in hand 6 Total cash funds 35,531 Debtors and prepayments Debtors Prepayments 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 Accruals (includes £1k estimate for utilities) |
2023 Restricted £ 1,742 - 1,742 |
2023 Total £ 37,267 6 37,273 2023 £ 450 305 755 2023 £ 1,630 1,630 |
2022 Total £ 46,803 48 46,851 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 9/12/2024
Cheryl Harrington (Trustee)
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Brackenwood Community Association
Notes to the accounts
for the year ended 31 May 2023
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 2023
| 2 Grants and donations Leeds City Council (LCC) Leeds Community Foundation (LCF) Local Giving People's Health Trust The Woodrow Family Trust Voluntary Action Leeds (VAL) Arnold Clark HMRC Job Retention Scheme Donations 3 Restricted funds Balance b/f £ People's Health Trust 4,794 LCF Suicide Prevention Fund 1,635 Arnold Clark 2,000 Local Giving - Magic Little Grant - LCF lunch club (Millie's Gang) 1,556 VAL Warm Spaces - LCC - MICE Grants - The Woodrow Family Trust - 9,985 |
2023 Unrestricted funds £ - - - - - - - - 1,822 1,822 Incoming £ 6,194 - - 500 2,366 1,000 401 2,000 12,461 |
2023 Restricted funds £ 401 2,366 500 6,194 2,000 1,000 - - - 12,461 Outgoing £ 10,988 1,635 2,000 500 2,180 1,000 401 2,000 20,704 |
2023 Total funds £ 401 2,366 500 6,194 2,000 1,000 - - 1,822 14,283 Transfers £ - - - - - - - - - |
2022 Total funds £ - 1,556 500 15,490 - - 3,000 1,820 710 23,076 Balance c/f £ - - - - 1,742 - - - 1,742 |
|---|---|---|---|---|
Fund name People's Health Trust
LCF Suicide Prevention Fund
Arnold Clark
Local Giving - Magic Little Grant
LCF lunch club (Millie's Gang) VAL Warm Spaces LCC - MICE Grants The Woodrow Family Trust
Purpose of restriction
2 Year grant to run a Community Café project to bring the community together again.
Towards costs of the Room With a Cue project; a men's suicide prevention programme starting September 2020.
To run activities at the centre, including Zumba and Yoga, to hire instructors and ensure classes are financially accessible to our community.
To run activities at the centre and to contribute overheads of running sessions.
To contribute towards Millie’s Gang, our weekly lunch club. Warm Spaces provision. 2023 / 24 Contribution to Trip in July 23. Towards salary of Development Co-ordinator.
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Brackenwood Community Association
Notes to the accounts continued
for the year ended 31 May 2023
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.
5 Related party transactions continued
| Other transactions with trustees or related parties Brian Naylor Brian Naylor Relative of Cheryl Harrington (Chair) Employee Loan Name of trustee or related party Relationship to charity Description of transaction Relative of Cheryl Harrington (Chair) Employment as caretaker |
2023 £ 18,965 - 18,965 |
2022 £ 17,420 2,000 19,420 |
|---|---|---|
The trustees received approval from the Charity Commission for this employment.
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