2025-05-31-accounts - Brackenwood Community Association

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Brackenwood Community Association

Charity number 1182672

Annual Report and Financial Statements

for the year ended 31 May 2025

Brackenwood Community Association

Annual Report and Financial Statements

for the year ended 31 May 2025

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 11

Prepared by West Yorkshire Community Accountancy Service CIO

Brackenwood Community Association

Trustees' report for the year ended 31 May 2025

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 Kathryn Bowers Mildred Edwards Gary Shaw Alison Gillespie Sallie Fitzgerald Christine Lennon Julie Watson Alyx Dawid

Chair

Resigned 1 April 2025 Resigned Oct 2024 Appointed 27 Aug 2024 Appointed 2 Jul 2024 Appointed 1 April 2025

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) 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.

Brackenwood Community Association

Trustees' report (continued) for the year ended 31 May 2025

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 more 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 events for the community:

Day trip to seaside, Christmas meal out, Halloween Party, Christmas Party for Kids, Summer Fayre, Christmas Fayre, Panto Trip

We have collaborated with other local groups – RVS, St Edmunds, Oakwood Church and been an anchor for LCAN.

We have undertaken a Listening Exercise, through LCAN, with our community.

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, a drop session in for the Community Support Officers.

Financial review

The net income for the year was £5,631, including net expenditure of £2,309 on unrestricted funds and net income of £7,940 on restricted funds.

Brackenwood Community Association

Trustees' report (continued) for the year ended 31 May 2025

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £25,289.

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 typical annual expenditure, the reserves should be between £20,000 and £40,000.

Approved by the board of trustees on 3 March 2026

Cheryl Harrington (Trustee)

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 2025, which are set out on pages 6 to 11.

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.

Simon Bostrom FCIE

4 March 2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Brackenwood Community Association

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 May 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) 3,239 Fundraising 179 Members subscriptions 2,491 BCA group income 26,617 Hall booking income 12,922 Event income 2,717 Café sales 8,940 Bank interest 876 Total income 57,981 Expenditure on: Salaries, NIC and pensions (3) 21,671 Payroll charges 347 Event and activities expenses 17,114 Café Stock 2,913 Bookkeeping 3,285 Printing, postage and stationery 244 Rates and utilities 1,336 Insurance, licences and legal 2,407 Telephone and broadband 531 Refuse and cleaning 1,491 Repairs and maintenance 3,277 Equipment - Volunteer expenses 567 Training 154 Other expenses 40 Independent examination 1,140 Platform fees 1,556 Household support payments - Grants payable - IT, software and consumables 517 Gledhow playground refurbishment 1,700 Total expenditure 60,290 Net income / (expenditure) (2,309) Fund balances brought forward 27,598 Fund balances carried forward (4) 25,289	2025 Restricted funds £ 28,890 - - - - - - - 28,890 6,425 - 2,621 277 250 - 2,000 - - - - - - - - - - 7,847 1,530 - - 20,950 7,940 2,324 10,264	2025 Total funds £ 32,129 179 2,491 26,617 12,922 2,717 8,940 876 86,871 28,096 347 19,735 3,190 3,535 244 3,336 2,407 531 1,491 3,277 - 567 154 40 1,140 1,556 7,847 1,530 517 1,700 81,240 5,631 29,922 35,553	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 - 67 924 1,144 9,324 - 64 - 80,064 (7,626) 37,548 29,922

All incoming resources and resources expended derive from continuing activities.

Brackenwood Community Association

Balance sheet

as at 31 May 2025 2025 Unrestricted £ Current assets Debtors and prepayments (5) 1,030 Cash at bank and in hand (6) 34,176 Total current assets 35,206 Current liabilities: amounts falling due within one year Creditors and accruals (7) 9,917 Total current liabilities 9,917 Net current assets / (liabilities) 25,289 Net assets 25,289 Funds Unrestricted funds 25,289 Restricted funds - Total funds 25,289	2025 Restricted £ - 10,264 10,264 - - 10,264 10,264 - 10,264 10,264	2025 Total £ 1,030 44,440 45,470 9,917 9,917 35,553 35,553 25,289 10,264 35,553	2024 Total £ 541 35,800 36,341 6,419 6,419 29,922 29,922 27,598 2,324 29,922

The financial statements were approved by the board of trustees on 3 March 2026

Cheryl Harrington (Trustee)

Brackenwood Community Association

Notes to the accounts

for the year ended 31 May 2025

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. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

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.

Brackenwood Community Association

Notes to the accounts continued

for the year ended 31 May 2025

2 Grants and donations Leeds City Council (LCC) Leeds Community Foundation (LCF) Voluntary Action Leeds (VAL) Other donations and gift aid 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - 3,239 3,239	2025 Restricted funds £ 1,200 - 26,950 740 28,890	2025 Total funds £ 1,200 - 26,950 3,979 32,129 2025 £ 27,325 2,426 (2,426) 771 28,096	2024 Total funds £ 1,530 2,157 15,497 2,424 21,608 2024 £ 29,641 1,960 (1,960) 866 30,507

The average number of employees during the year was 2, being an average of 1.1 full time equivalent (2024: 2.3, 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 Amount of any contributions outstanding at the year end Amount of any contributions prepaid at the year end 4 Restricted funds Balance b/f Incoming £ £ LCC MICE - Summer Trip 300 - LCF Lunch Club 277 - Room with a Cue 647 240 VAL Household Support Fund - 20,500 LCC MICE - Christmas - 600 LCC MICE - Summer Trip - 600 VAL Leeds Together fund - 2,000 Morley Glass donation - 500 VAL Welcome spaces 1 - 500 VAL Welcome spaces 2 - 2,950 VAL Listen Well 1,100 1,000 2,324 28,890	Outgoing £ 300 277 - 11,723 600 - 2,000 500 500 2,950 2,100 20,950	2025 £ 771 - - Transfers £ - - - - - - - - - - - -	2024 £ 866 - - Balance c/f £ - - 887 8,777 - 600 - - - - - 10,264

Notes to the accounts continued

Brackenwood Community Association

for the year ended 31 May 2025

4 Restricted funds continued

Fund name

LCC MICE - Summer Trip LCF Lunch Club Room with a Cue VAL Household Support Fund

LCC MICE - Christmas LCC MICE - Summer Trip VAL Leeds Together fund

Morley Glass donation VAL Welcome spaces 1 VAL Welcome spaces 2 VAL Listen Well

Purpose of restriction

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. To help those who are struggling to afford household essentials including energy and water bills, food, and wider essentials.

To contribute towards our Christmas lunch clubs and kids party. To contribute towards our annual community summer trip.

To fund grassroots groups/organisations undertaking events and activities which bring people together and promote social cohesion. To contribute towards our Monday after school club.

To continue welcome spaces in Summer – Cool Spaces. Welcome Space Provision. Towards administration costs.

5 Debtors and prepayments Debtors Prepayments Accrued income 6 Cash at bank and in hand Cash at bank Cash in hand 7 Creditors and accruals Creditors Accruals	2025 £ 315 393 322 1,030 2025 £ 44,354 86 44,440 2025 £ 7,077 2,840 9,917	2024 £ 140 371 30 541 2024 £ 35,566 234 35,800 2024 £ 5,495 924 6,419

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

Other transactions with trustees or related parties Brian Naylor Name of trustee or related party Relationship to charity Description of transaction Relative of Cheryl Harrington (Chair) Employment as caretaker	2025 £ 28,906 28,906	2024 £ 22,031 22,031

Legal authority for the payment

The legal authority for the payment was provided directly by the Charity Commission.

Brackenwood Community Association

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 May 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 3,239 1,761 Fundraising 179 1,532 Members subscriptions 2,491 3,047 BCA group income 26,617 24,645 Hall booking income 12,922 12,579 Event income 2,717 2,171 Café sales 8,940 5,869 Bank interest 876 987 Total income 57,981 52,591 Expenditure Salaries, NIC and pensions 21,671 26,453 Payroll charges 347 436 Event and activities expenses 17,114 13,567 Café Stock 2,913 3,145 Bookkeeping 3,285 2,485 Printing, postage and stationery 244 101 Rates and utilities 1,336 5,381 Insurance, licences and legal 2,407 2,098 Telephone and broadband 531 864 Refuse and cleaning 1,491 982 Repairs and maintenance 3,277 2,201 Equipment - 79 Volunteer expenses 567 808 Training 154 - Other expenses 40 67 Independent examination 1,140 924 Platform fees 1,556 1,144 Household support payments - - Grants payable - - IT, software and consumables 517 64 Gledhow playground refurbishment 1,700 - Total expenditure 60,290 60,799 Net income / (expenditure) (2,309) (8,208) Fund balances brought forward 27,598 35,806 Fund balances carried forward 25,289 27,598	2025 Restricted funds £ 28,890 - - - - - - - 28,890 6,425 - 2,621 277 250 - 2,000 - - - - - - - - - - 7,847 1,530 - - 20,950 7,940 2,324 10,264	2024 Restricted funds £ 19,847 - - - - - - - 19,847 4,054 - 2,321 - - - 3,100 - - - 16 450 - - - - - 9,324 - - 19,265 582 1,742 2,324	2025 Total funds £ 32,129 179 2,491 26,617 12,922 2,717 8,940 876 86,871 28,096 347 19,735 3,190 3,535 244 3,336 2,407 531 1,491 3,277 - 567 154 40 1,140 1,556 7,847 1,530 517 1,700 81,240 5,631 29,922 35,553	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 - 67 924 1,144 9,324 - 64 - 80,064 (7,626) 37,548 29,922