## 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**
1
## 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.
2
## 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.
3
## 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)
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 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
5
## 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.
6
## 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)
7
## 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.
8
## 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|
|---|---|---|---|
9
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.
10
## 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|
|---|---|---|---|---|
11