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2025-03-31-accounts

Ossett War Memorial Community Centre CIO

Charity number 1184598

Annual Report and Financial Statements

for the year ended 31 March 2025

Ossett War Memorial Community Centre CIO

Annual Report and Financial Statements for the year ended 31 March 2025

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 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

Position Dates Nigel Drayson Chair Julia Roebuck Treasurer Nick Farmer Bryan Coe Richard Taylor Angela Taylor Margaret Hemingway Secretary Joan Goodridge Ruth Amos Olivia Rowley Heather Waring Resigned 26 February 2025

Charity number

1184598

Registered in England and Wales

Registered and principal address

Bankers

Prospect Road Virgin Money Ossett 6-10 Northgate West Yorkshire Wakefield WF5 8AN WF1 1TA

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, amended on 8 October 2024 and 21 January 2025. 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 2025

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 managed to avoid closure and continues to serve the people of Ossett, delivering what it was set up to do, which is to provide room hire for social events and the health and wellbeing of the local

We have done this without grievance or prejudice, providing a warm, clean and safe environment for all our service users.

Despite high maintenance costs and the cost-of-living crisis, which has hit us hard when we had barely recovered from the pandemic, we have through various fundraising events and grants, been able to pay for our existing utility bills, pay off some of last year’s arrears and attend to some much-needed repairs. Only energy and water were in deficit at the end of this financial year.

Our manager has continued to seek new contracts for room hire which has brought in income necessary for the everyday running of the centre. Staff have taken cuts in wages to help the charity despite having an increased workload. Volunteers have played a major role in maintaining the grounds and the running of various wellbeing sessions and a lunchtime café.

The management and committee have also worked together to take up the slow yet necessary process of transferring our assets from the old charity to the new CIO. We are confident that by the end of next year that we will be able to officially close the old charity and the company Services Ltd. and be fully functioning as the CIO.

3

Ossett War Memorial Community Centre CIO

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

Financial review

The net receipts for the year were £14,076, including net receipts of £6,601 on unrestricted funds and net receipts of £7,475 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, at the year end were £7,305.

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 14/10/2025

Julia Roebuck (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 2025, 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

28/10/2025

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 2025

Notes
2025
Unrestricted
funds
£
Receipts
Grants and donations
(2)
46
Room hire, events and catering
83,351
Bank interest
265
Sales and fees
1,275
Received from OCCS Ltd
980
Total receipts
85,917
Payments
Salaries NI and pensions
59,599
Rates and water
1,484
Heat and light
-
Insurance
2,611
Repairs, maintenance and garden expense
7,860
Printing, postage and stationery
-
Telephone
546
Licences and subscriptions
369
Payroll fees
2,670
Sundry expenses
53
Loan repayments
2,590
Loan interest
377
Other interest
47
Payments for OCCS Ltd
978
Travel expenses
-
Independent examination
840
Total payments
80,024
Net receipts / (payments)
5,893
Transfers between funds
708
Net movement in funds
6,601
Fund balances brought forward
704
Fund balances carried forward
(3)
7,305
2025
Restricted
funds
£
34,740
-
-
-
-
34,740
-
3,790
22,210
-
557
-
-
-
-
-
-
-
-
-
-
-
26,557
8,183
(708)
7,475
1,265
8,740
2025
Total
funds
£
34,786
83,351
265
1,275
980
120,657
59,599
5,274
22,210
2,611
8,417
-
546
369
2,670
53
2,590
377
47
978
-
840
106,581
14,076
-
14,076
1,969
16,045
2024
Total
funds
£
5,360
87,249
232
1,731
1,746
96,318
55,920
1,440
16,521
2,568
14,718
324
584
388
2,494
136
2,374
402
14
398
10
840
99,131
(2,813)
-
(2,813)
4,782
1,969

6

Ossett War Memorial Community Centre CIO

Statement of assets and liabilities

as at 31 March 2025
2025
Unrestricted
£
Cash funds
Cash at bank
6,849
Cash in hand
456
Total cash funds
7,305
2025
Restricted
£
8,740
-
8,740
2025
Total
£
15,589
456
16,045
2024
Total
£
1,795
174
1,969

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 still in the process of securing the transfer of the property to the CIO.

Debtors and prepayments
Debtors
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
2025
£
808
808
2025
£
2,590
28,684
912
588
391
33,165
2025
£
11,009
11,009

The financial statements were approved by the board of trustees on 14/10/2025

Julia Roebuck (Trustee)

7

Ossett War Memorial Community Centre CIO

Notes to the accounts

for the year ended 31 March 2025

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 2025

2 Grants and donations
2025
Unrestricted
funds
£
Hillards Charitable Trust
-
Wakefield Metropolitan District Council (WMDC)
-
Phoenix Rotary
-
Other donations
46
46
3 Restricted funds
Balance b/f
Incoming
£
£
Coach House Refurbishment
557
-
WMDC Asbestos Survey
708
-
Hillards Charitable Trust
-
1,000
WMDC Cost of Living
-
25,000
WMDC Roof
-
8,740
1,265
34,740
2025
Restricted
funds
£
1,000
33,740
-
-
34,740
Outgoing
£
557
-
1,000
25,000
-
26,557
2025
Total
funds
£
1,000
33,740
-
46
34,786
Transfers
£
-
(708)
-
-
-
(708)
2024
Total
funds
£
-
4,833
400
127
5,360
Balance c/f
£
-
-
-
-
8,740
8,740

Fund name

Coach House Refurbishment

WMDC Asbestos Survey

Hillards Charitable Trust WMDC Cost of Living WMDC Roof

Purpose of restriction

To enhance the Coach House and other parts of the garden and buildings.

Given to undertake an asbestos survey, which was subsequently not required. The funder agreed for the grant to be retained for the charity's general use.

Towards the charity's utility costs. Towards the charity's utility costs.

For the costs of roof refurbishment.

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