Brackenwood Community Association
Charity number 1182672
Annual Report and Financial Statements
for the year ended 31 May 2024
Brackenwood Community Association
Annual Report and Financial Statements for the year ended 31 May 2024
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Brackenwood Community Association
Trustees' report for the year ended 31 May 2024
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 Kathryn Bowers Mildred Edwards Gary Shaw Alison Gillespie Peter Wilkie Resigned Oct 2023 Sallie Fitzgerald Resigned Oct 2024 Christine Lennon Appointed Aug 2024 Julie Watson Appointed Jul 2024
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.
The original charity was founded in 1985 and this year marks its 40th anniversary.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
Brackenwood Community Association Trustees' report (continued) for the year ended 31 May 2024
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 ages including both social and physical activities. We hire space for other regular groups and for children's parties to 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 continues to be led by a small and dedicated team of volunteers. This year, as every year, our main focus has been to reach out to our community. To host activities, classes and events suited to all different age groups. To bring the community together.
In an attempt to keep activity prices affordable for our community, rather than hire out the space, for most of the activities and classes we manage them ourselves, some with volunteers and some with paid professional instructors, as appropriate. We subsidise the cost wherever we can, including on an individual basis.
This year we have run weekly sessions in 14 different activities:
Lunch Club, Art Group, Welcome Space, Parents and Tots, After school club, Karate Yoga, Zumba, Fitness, Tai Chi, Musical Theatre, Ballet & Tap, Adult Tap, Fun Bingo
We have facilitated the following events for the community:
Day trip to seaside, Christmas meal out, Halloween Party, Christmas Party for Kids, Summer Fayre, Christmas Fayre
We have collaborated with other local groups – RVS, St Edmunds, Oakwood Church and have been an anchor for LCAN (Leeds Community Anchor Network), which is part of VAL (Voluntary Action Leeds)
On our behalf, one of the Trustees has championed the Gledhow Community Playground appeal which we’re delighted to say has now been renovated and re-opened.
We work closely with the local councillors and police. We provide a meeting space for the Police and Community Action Team and for the three Roundhay Councillors to hold their monthly surgeries, and a drop in session for the Community Support Officers.
Financial review
The net expenditure for the year was £7,626, including net expenditure of £8,208 on unrestricted funds and net income of £582 on restricted funds.
3
Brackenwood Community Association
Trustees' report (continued) for the year ended 31 May 2024
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £27,598.
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 2024/25 budget, the reserves should be between £15,100 and £30,300.
Approved by the board of trustees on 10/3/2025
Cheryl Harrington (Trustee)
4
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 2024, which are set out on pages 6 to 12.
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; or
-
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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
10/3/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
Brackenwood Community Association
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 May 2024
| Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 1,761 Fundraising 1,532 Members subscriptions 3,047 BCA group income 24,645 Hall booking income 12,579 Event income 2,171 Café sales 5,869 Bank interest 987 Total income 52,591 Expenditure on: Salaries, NIC and pensions (3) 26,453 Payroll charges 436 Event and activities expenses 13,567 Café Stock 3,145 Bookkeeping 2,485 Printing, postage and stationery 101 Rates and utilities 5,381 Insurance, licences and legal 2,098 Telephone and broadband 864 Refuse and cleaning 982 Repairs and maintenance 2,201 Equipment 79 Volunteer expenses 808 Training - Other expenses 131 Independent examination 924 Platform fees 1,144 Household support - Total expenditure 60,799 Net income / (expenditure) (8,208) Fund balances brought forward 35,806 Fund balances carried forward (4) 27,598 |
2024 Restricted funds £ 19,847 - - - - - - - 19,847 4,054 - 2,321 - - - 3,100 - - - 16 450 - - - - - 9,324 19,265 582 1,742 2,324 |
2024 Total funds £ 21,608 1,532 3,047 24,645 12,579 2,171 5,869 987 72,438 30,507 436 15,888 3,145 2,485 101 8,481 2,098 864 982 2,217 529 808 - 131 924 1,144 9,324 80,064 (7,626) 37,548 29,922 |
restated 2023 Total funds £ 14,222 61 1,209 20,848 12,370 1,750 7,808 288 58,556 39,808 726 11,437 4,771 1,050 114 3,813 1,784 865 1,400 1,438 814 658 340 116 630 935 - 70,699 (12,143) 49,691 37,548 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
Brackenwood Community Association
Balance sheet
| as at 31 May 2024 2024 Unrestricted £ Current assets Debtors and prepayments (5) 541 Cash at bank and in hand (6) 33,476 Total current assets 34,017 Current liabilities: amounts falling due within one year Creditors and accruals (7) 6,419 Total current liabilities 6,419 Net current assets / (liabilities) 27,598 Net assets 27,598 Funds Unrestricted funds 27,598 Restricted funds - Total funds 27,598 |
2024 Restricted £ - 2,324 2,324 - - 2,324 2,324 - 2,324 2,324 |
2024 Total £ 541 35,800 36,341 6,419 6,419 29,922 29,922 27,598 2,324 29,922 |
2023 Total £ 305 38,873 39,178 1,630 1,630 37,548 37,548 35,806 1,742 37,548 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 10/3/2025
Cheryl Harrington (Trustee)
7
Brackenwood Community Association
Notes to the accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The accounting policies have changed in that the charity has moved to accruals accounting from receipts and payments based accounts.
The accounts for the previous year have been restated to reflect this change. Details of the changes can be found in the notes.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
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.
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
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.
8
Brackenwood Community Association
Notes to the accounts continued
for the year ended 31 May 2024
| 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) Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2024 Unrestricted funds £ - - - - - - 1,761 1,761 |
2024 Restricted funds £ 1,530 2,157 - - - 15,497 663 19,847 |
2024 Total funds £ 1,530 2,157 - - - 15,497 2,424 21,608 2024 £ 29,641 1,960 (1,960) 866 30,507 |
2023 Total funds £ 401 2,366 500 6,194 2,000 1,000 1,761 14,222 2023 £ 38,893 1,821 (1,821) 915 39,808 |
|---|---|---|---|---|
The average number of employees during the year was 2.3, being an average of 1.4 full time equivalent (2023: 3, 1.4 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ VAL Household Support Fund - LCC MICE - Equipment - LCC MICE - Comm'ty Outreach - LCC MICE - Summer Trip - LCF Lunch Club 1,742 Room with a Cue - VAL Welcome Spaces - VAL Listen Well - 1,742 |
Incoming £ 9,797 450 330 750 2,157 663 4,600 1,100 19,847 |
Outgoing £ 9,797 450 330 450 3,622 16 4,600 - 19,265 |
2024 £ 866 Transfers £ - - - - - - - - - |
2023 £ 915 Balance c/f £ - - - 300 277 647 - 1,100 2,324 |
|---|---|---|---|---|
Fund name
VAL Household Support Fund
LCC MICE - Equipment
LCC MICE - Comm'ty Outreach LCC MICE - Summer Trip LCF Lunch Club Room with a Cue VAL Welcome Spaces VAL Listen Well
Purpose of restriction
For household support costs - food and utilities vouchers and cooking equipment.
To contribute towards equipment for our ‘Big Tots and Little Tots’ parent and child group.
Towards the cost of a community outreach day. Towards costs of a summer trip.
To contribute towards Millie’s Gang, our weekly lunch club. Donations from users for maintaining and renewing the facility. Warm Spaces provision.
Towards administration costs.
9
Brackenwood Community Association
Notes to the accounts continued
for the year ended 31 May 2024
| 5 Debtors and prepayments Debtors Prepayments 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Creditors Accruals |
2024 £ 170 371 541 2024 £ 35,566 234 35,800 2024 £ 5,495 924 6,419 |
2023 £ - 305 305 2023 £ 38,867 6 38,873 2023 £ - 1,630 1,630 |
|---|---|---|
8 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.
| Other transactions with trustees or related parties Brian Naylor Relative of Cheryl Harrington (Chair) Employment as caretaker Name of trustee or related party Relationship to charity Description of transaction |
2024 £ 22,031 22,031 |
2023 £ 18,965 18,965 |
|---|---|---|
10
Brackenwood Community Association Notes to the accounts continued for the year ended 31 May 2024
9 Restatement of prior year figures due to change in accounting basis
As a result of the change in the basis of accounting from receipts and payments to accruals, there have been a number of adjustments made to the comparative figures, analysed below.
Effect of change on Statement of Financial Activities
| Total income Original figure in statutory accounts, year ended 31 May 2023 Deduct repayment of employee loan Restated total Total expenditure Original figure in statutory accounts, year ended 31 May 2023 Deduct accruals (May 2022 year end) Add accruals (May 2023 year end) Deduct prepayments (May 2023 year end) Restated total Effect of change on fund balances as reported at 31 May 2022 Original fund balances carried forward as at 31 May 2022 Add debtors (May 2022 year end) Deduct accruals (May 2022 year end) Restated fund balances carried forward as at 31 May 2022 |
2023 Unrestricted funds £ 47,695 (1,600) 46,095 2023 Unrestricted funds £ 49,030 (360) 1,630 (305) 49,995 2023 Unrestricted funds £ 38,466 1,600 (360) 39,706 |
2023 Restricted funds £ 12,461 - 12,461 2023 Restricted funds £ 20,704 - - - 20,704 2023 Restricted funds £ 9,985 - - 9,985 |
2023 Total funds £ 60,156 (1,600) 58,556 2023 Total funds £ 69,734 (360) 1,630 (305) 70,699 2023 Total funds £ 48,451 1,600 (360) 49,691 |
|---|---|---|---|
11
Brackenwood Community Association
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 May 2024
| restated 2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,761 1,761 Fundraising 1,532 61 Members subscriptions 3,047 1,209 BCA group income 24,645 20,848 Hall booking income 12,579 12,370 Event income 2,171 1,750 Café sales 5,869 7,808 Bank interest 987 288 Total income 52,591 46,095 Expenditure Salaries, NIC and pensions 26,453 25,366 Payroll charges 436 726 Event and activities expenses 13,567 8,575 Café Stock 3,145 4,589 Bookkeeping 2,485 1,050 Printing, postage and stationery 101 114 Rates and utilities 5,381 1,140 Insurance, licences and legal 2,098 1,635 Telephone and broadband 864 605 Refuse and cleaning 982 1,305 Repairs and maintenance 2,201 1,438 Equipment 79 773 Volunteer expenses 808 658 Training - 340 Other expenses 131 116 Independent examination 924 630 Platform fees 1,144 935 Household support - - Total expenditure 60,799 49,995 Net income / (expenditure) (8,208) (3,900) Fund balances brought forward 35,806 39,706 Fund balances carried forward 27,598 35,806 |
2024 Restricted funds £ 19,847 - - - - - - - 19,847 4,054 - 2,321 - - - 3,100 - - - 16 450 - - - - - 9,324 19,265 582 1,742 2,324 |
2023 Restricted funds £ 12,461 - - - - - - - 12,461 14,442 - 2,862 182 - - 2,673 149 260 95 - 41 - - - - - - 20,704 (8,243) 9,985 1,742 |
2024 Total funds £ 21,608 1,532 3,047 24,645 12,579 2,171 5,869 987 72,438 30,507 436 15,888 3,145 2,485 101 8,481 2,098 864 982 2,217 529 808 - 131 924 1,144 9,324 80,064 (7,626) 37,548 29,922 |
restated 2023 Total funds £ 14,222 61 1,209 20,848 12,370 1,750 7,808 288 58,556 39,808 726 11,437 4,771 1,050 114 3,813 1,784 865 1,400 1,438 814 658 340 116 630 935 - 70,699 (12,143) 49,691 37,548 |
|---|---|---|---|---|
12