Ossett War Memorial Community Centre CIO
Charity number 1184598
Annual Report and Financial Statements
for the year ended 31 March 2024
Ossett War Memorial Community Centre CIO
Annual Report and Financial Statements for the year ended 31 March 2024
| 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 9 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Ossett War Memorial Community Centre CIO
Trustees' report for the year ended 31 March 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
Nigel Drayson Chair Julia Roebuck Treasurer Nick Farmer Bryan Coe Heather Waring Richard Taylor Angela Taylor Margaret Hemingway Joan Goodridge Ruth Amos Olivia Rowley Elaine Murray
Appointed 3 April 2023
Appointed 26 February 2024 Resigned 13 June 2023
Charity number 1184598 Registered and principal address Bankers Prospect Road Virgin Money Ossett 6-10 Northgate West Yorkshire Wakefield WF5 8AN WF1 1TA
Registered in England and Wales
Independent examiner
Alan Dodd FCCA 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 25 July 2019 and is governed by a constitution. :Prior to this date, the activities of the charity were undertaken through an unincorporated charity 'Ossett War Memorial Community Centre' (registered number 523792).
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
2
Ossett War Memorial Community Centre CIO
Trustees' report (continued) for the year ended 31 March 2024
Objectives and activities
The charity's objects
The object of the CIO is to further or benefit the residents of Ossett and surrounding areas, without distinction of gender, sexual orientation, race or political, religious or other opinions, by associating together the said residents and the local authorities, voluntary and other organisations 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 objective of improving the conditions of life for the residents.
In furtherance of these objects, but not otherwise, the trustees shall have power to establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority and/or other relevant organisations in the maintenance of such a centre for activities promoted by the CIO in furtherance of the above object.
The charity's main activities
We offer a wide range of facilities and host events. Whether that be Weddings, Children's birthday parties, live music, dances and much more. We hold regular group events on a weekly basis and we also have a well being garden for rest and relaxation and a garden club who help to maintain it on a regular basis.
Public benefit statement
In setting our objectives our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of community development through the hire of rooms for health and wellbeing.
Achievements and performance
The charity has upheld its commitment to the public by continuing to offer room hire for health, wellbeing and social activities during a time when it has faced immense pressures from utility suppliers and the weather, which has resulted in the building having to undergo intensive repairs, some of which we have had to initiate without grants from the local council.
Although our general membership has decreased over the last 2 years, the charity has managed to retain the majority of its clients despite having to increase costs in line with inflation and to help pay the bills.
We have secured contracts with new and existing clients as well as with our utility companies to ensure better prospects for the charity over the next few years.
We benefit greatly from the continuing support of our dedicated staff and our volunteers who keep the centre running efficiently.
We pride ourselves in offering our services to all members of the community, offering a warm safe environment giving equality to all, regardless of age, race or gender and have supplied room hire and facilities for more social activities as well as more support for mental health counselling.
3
Ossett War Memorial Community Centre CIO
Trustees' report (continued) for the year ended 31 March 2024
Financial review
The net payments for the year were £2,813, including net payments of £3,521 on unrestricted funds and net receipts of £708 on restricted funds after transfers.
Reserves policy
The charity's free reserves, at the year end were £704.
The trustees are in the process of establishing a reserves policy for the charity and intend to adopt and implement a suitable policy in due course. We are unable to formally adopt a reserves policy at this time due to the cost of maintenance of the premises combined with the high energy bills.
Approved by the board of trustees on 14/1/2025
N Drayson (Trustee)
4
Ossett War Memorial Community Centre CIO
Independent examiner's report to the trustees of Ossett War Memorial Community Centre CIO
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2024, which are set out on pages 6 to 9.
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.
Alan Dodd FCCA
16/1/2025
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
Ossett War Memorial Community Centre CIO
Receipts and payments account for the year ended 31 March 2024
| Notes 2024 Unrestricted funds £ Receipts Grants and donations (2) 127 Room hire, events and catering 87,249 Bank interest 232 Sales and fees 1,731 Received from OCCS Ltd 1,746 Total receipts 91,085 Payments Salaries NI and pensions 55,920 Cleaning materials 34 Rates and water 1,440 Heat and light 16,521 Insurance 2,568 Repairs and garden expense 10,159 Coach House flooring - Coach House boiler - Coach House external lighting - Printing, postage and stationery 324 Telephone 584 Licences and subscriptions 388 Photocopier lease - Bank charges - Payroll fees 2,494 Sundry expenses 136 Loan repayments 2,374 Loan interest 402 Other interest 14 Payments for OCCS Ltd 398 Website and marketing - Travel expenses 10 IT costs - Independent examination 840 Total payments 94,606 Net receipts / (payments) (3,521) Fund balances brought forward 4,225 Fund balances carried forward (3) 704 |
2024 Restricted funds £ 5,233 - - - - 5,233 - - - - - 4,525 - - - - - - - - - - - - - - - - - - 4,525 708 557 1,265 |
2024 Total funds £ 5,360 87,249 232 1,731 1,746 96,318 55,920 34 1,440 16,521 2,568 14,684 - - - 324 584 388 - - 2,494 136 2,374 402 14 398 - 10 - 840 99,131 (2,813) 4,782 1,969 |
2023 Total funds £ 18,831 78,276 153 1,515 1,500 100,275 60,360 486 729 4,736 1,884 8,001 10,303 2,246 3,119 128 607 323 713 16 2,331 56 2,917 295 - 532 115 75 120 - 100,092 183 4,599 4,782 |
|---|---|---|---|
6
Ossett War Memorial Community Centre CIO
Statement of assets and liabilities
| as at 31 March 2024 2024 Unrestricted £ Cash funds Cash at bank 530 Cash in hand 174 Total cash funds 704 |
2024 Restricted £ 1,265 - 1,265 |
2024 Total £ 1,795 174 1,969 |
2023 Total £ 4,437 345 4,782 |
|---|---|---|---|
Assets retained for the charity's own use
The land and buildings of the Community Centre are freehold and owned by the Community Centre under a trust deed. This is currently in the name of the predecessor charity, and the trustees are in the process of securing the transfer of the property to the CIO.
| Liabilities (due in less than one year) Bank loans and overdrafts Creditors Accruals Taxation and social security Other creditors Liabilities (due in one year and over) Bank loans and overdrafts |
2024 £ 2,590 37,725 840 1,183 261 42,599 2024 £ 13,599 13,599 |
|---|---|
The financial statements were approved by the board of trustees on 14/1/2025
N Drayson (Trustee)
7
Ossett War Memorial Community Centre CIO
Notes to the accounts
for the year ended 31 March 2024
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.
8
Ossett War Memorial Community Centre CIO
Notes to the accounts continued
for the year ended 31 March 2024
| 2 Grants and donations Wakefield MDC Phoenix Rotary Other donations 3 Restricted funds Coach house refurbishment WMDC asbestos survey WMDC NIF Phoenix Rotary WMDC roof repair Fund name Coach house refurbishment WMDC asbestos survey WMDC NIF Phoenix Rotary WMDC roof repair |
2024 2024 2024 2023 Unrestricted Restricted Total Total funds funds funds funds £ £ £ £ - 4,833 4,833 16,225 - 400 400 - 127 - 127 2,606 127 5,233 5,360 18,831 Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ 557 - - - 557 - 708 - - 708 - 1,000 1,000 - - - 400 400 - - - 3,125 3,125 - - 557 5,233 4,525 - 1,265 Purpose of restriction For the cost of repairs to the roof. To enhance the Coach House and other parts of the garden and buildings. To undertake an asbestos survey. Towards the cost of blinds for the Coach House. Towards the cost of blinds for the Coach House. |
|---|---|
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.
9