Dewsbury & District League of Friendship
CIO Registered Charity no. 1184667
superseding Dewsbury & District League of Friendship registered charity 234785
Annual Report and Accounts 2021
Contents
| Contents | ||
|---|---|---|
| Trustees’ Report for the Year Ended 31st December 2021 | 1 | |
| Legal Details | 1 | |
| Registered Address and Contact Details | 1 | |
| Objectives of the Charity | 1 | |
| Premises | 1 | |
| Organisation | 2 | |
| Activities 2021 | 2 | |
| Financial Report for the Year Ended 31st December 2021 | 3 | |
| Statement of Trustees’ Responsibilities | 3 | |
| Accounting Policies and Presentation | 3 | |
| Summary of the Year’s Finances | 4 | |
| Independent Examiner’s Report | 6 | |
| Receipts and Payments | 7 | |
| Unrestricted Funds (Howlands) | 7 | |
| Restricted Funds (Funded Projects) | 8 | |
| Big Lottery Refurbishment Project | 8 | |
| 2021 Totals | 9 | |
| Statement of Financial Assets and Liabilities | 9 | |
| Report of Unincorporated Charity 234785, now 1184667-1 | 10 |
Version 1.10
Dewsbury League of Friendship
Annual Report and Accounts 2021
Trustees’ Report for the Year Ended 31 December 2021
Legal Details
The League’s main purpose is to promote and assist the welfare of physically disabled persons in Dewsbury and the surrounding district; this has now been extended to promote the relief of people in need by reason of age, infirmity, ill-health, financial hardship or other disadvantage, where such activity is complementary to the league's primary purpose.
The League was established in 1952 and was simultaneously registered under the provisions of The National Assistance Act 1948. It was later registered with the Charity Commission, charity registration number 234785. The Trustees operate a Deed of Trust which was approved at the 1993 Annual General Meeting.
The League has converted to a Charitable Incorporated Organisation (CIO), no.1184667, with an up-to-date constitution and to protect trustees from unlimited liability. At the time of this report (30[th] September 2022) the original charity 234785 has been linked to the CIO as a subsidiary 1184667-1 while some legal details are finalised; it will be closed at the end of 2022.
Registered Address and Contact Details
Address: Howlands, School Street, Dewsbury, West Yorkshire WF13 1LD
Telephone: 01924-463693 E-mail: howlandcentre@aol.co.uk Bankers: Yorkshire Bank plc, 46 Market Place, Dewsbury WF13 1DN
Objectives of the Charity
The major objective of the Charity is to promote and assist the health and welfare of physically disabled and other disadvantaged persons in Dewsbury and its surrounding areas by:
-
Providing facilities for physical and mental recreation
-
Providing or helping to provide facilities for physical movement and improvement
-
Furthering health and relieving stress and sickness
-
Co-operating with other bodies which also provide accommodation, employment, education or training, for such persons
In particular, the Charity provides regular art and craft sessions with instruction suited to individual members.
Premises
The League of Friendship holds the building Howlands, with an original purchase price of £35,200, on a 125-year lease expiring in 2113 at an annual peppercorn rent from Kirklees Metropolitan Council. The building is in the middle of Dewsbury, close to shops and bus and railway stations.
Howlands has electric sliding doors to cater for wheelchairs, disabled toilets, central heating, a kitchen and carpets throughout. These meet the specific needs of our current and prospective members, and also a wide range of other users who rent rooms not being used for the Centre’s main work. We also have a small car park.
Version 1.10
page 1
Annual Report and Accounts 2021
Dewsbury League of Friendship
Organisation
As at 31[st] December 2021 the Trustees are supported by an Executive Committee and a Management Committee. Trustees and committee members are elected at General meetings of the League, normally the Annual General Meeting.
The Executive Committee comprises the Trustees and the Manager. The Management Committee comprises at least 5 Trustees, including the Chair, Secretary and Treasurer (the Officers); the Manager; class craft teachers and class representatives (members). Both committees may co-opt additional members such as volunteers or representatives of other local organisations.
Day-to-day running of the League is undertaken by the Manager and staff, with help and support from volunteers. The Officers and Manager ensure compliance with the law and internal policies.
Employed staff are the Centre Manager, who is also a class teacher, and two part-time teachers, who also perform support and cleaning tasks, together with volunteers. Trustees, the other members of the Management Committee, class helpers and supporters are all volunteers.
There were 6 trustees at December 31[st] 2021: Catherine Longley (Chair), Dawn Field, Angela Nixon, Stephen Readhead, Victoria Ward and Andrew Young (Treasurer).
Activities 2021
Normal Activity: prior to Coronavirus and after reopening
Craft classes are held each weekday throughout the year, led by two teachers. Members learn new skills, make friends and enjoy a sense of purpose in a safe environment with people who understand their needs. Instruction is provided in a wide range of crafts including oil and watercolour painting, sketching, tapestry, embroidery and mosaics.
Thanks to external funding added to our own resources, we offer morning and afternoon classes 4½ days a week. This allows us to benefit as many existing and new members as possible. Further funding is continuously being sought to maintain this level of service to members.
As well as classes, our members enjoy games and social activities, at and away from Howlands.
Activity in 2021
The year split into 3 roughly equal parts. Classes and other activities had been closed in March 2020, as a consequence of Covid-19. Two staff were put onto the Government’s furlough scheme and paid 80% of their regular wages. The Manager continued in post and, with the help of volunteers, sought fresh funding to maintain the Howlands building and to support our members in their homes. This support included production of a regular newsletter, visits, the distribution of art and craft kits so that members could continue their work while away, exercise plans, and other items to support their well-being.
This external support continued through the first 4-5 months of 2021. In May, the Centre was reopened on certain days for members to drop in for a social meeting. In September, normal classes were resumed as the furlough scheme ended. By the end of the year activity was near normal, with a successful Christmas Fair and celebrations.
Once again, on behalf of the League, the Trustees would like to thank our staff for their positivity and support, and all the professional advisors, fundraisers, volunteers and members themselves who give their time and energy to support us in so many different ways.
Version 1.10
page 2
Dewsbury League of Friendship
Annual Report and Accounts 2021
Financial Report for the Year Ended 31[st] December 2021
Statement of Trustees’ Responsibilities
Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its financial activities. In preparing those financial statements the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the policies adopted are in accordance with SORP 2 and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is not appropriate to assume that the Charity will continue in business
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Charity to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Accounting Policies and Presentation
The accounts have been prepared in accordance with Charity SORP (FRS102) accounting standards and the Charities Act 2011.
Following professional advice, the accounts are simplified by being cash receipts and payments only. Also, we do not produce a full balance sheet, which is not necessary for the Annual Return to the Charity Commission. An asset register is maintained and kept in our office.
Intangible Income
Donated goods and services, and volunteer hours, have not been quantified.
Funded Projects
Funds received for specific purposes are accounted for separately; the accounts show the split between Howlands funds (unrestricted) and funded projects (restricted), in order to give a clearer view of resources and commitments. Unspent funds appear in the balances and in the bank but do not count towards the League’s assets. There is also the residual fund from the 2017 Big Lottery refurbishment project, being used for professional services supporting the CIO conversion, and held in a separate bank account, as required by the Big Lottery.
Fixed Assets
Items of furniture, equipment and machinery are recorded on a register, without a formal balance sheet. Our major asset is the Howlands building; the lease dates from 1988 and was last valued at £107,170 in December 2014.
The refurbishment construction of 2017-18 was settled in 2019; the total cost was £460,283 – £386,828 for construction, £32,054 for furniture and £41,401 for professional fees and services. Since then, there have been no significant asset purchases.
Version 1.10
page 3
Annual Report and Accounts 2021
Dewsbury League of Friendship
Summary of the Year’s Finances for the Year Ended 31[st] December 2021
| Income and | Expenditure for 2019-21 | 2021 | 2020 | 2019 |
|---|---|---|---|---|
| Income: | Internal Activities | £12.4K | £5.5K | £32.8K |
| Donations | £16.8K | £7.9K | £10.2K | |
| Grants | £41.8K | £13.4K | ||
| Funding | £0.4K | £26.9K | £12.6K | |
| Total | £71.3K | £53.7K | £55.6K | |
| Expenses: | Staff & Volunteers | £36.9K | £34.9K | £43.0K |
| Building | £11.6K | £11.0K | £11.5K | |
| Other Expenses | £2.9K | £5.6K | £2.8K | |
| Total | £51.4K | £51.5K | £57.3K | |
| Net Cash | £20.0K | £2.2K | – £1.7K |
Internal Activities
This includes classes, sales, coffee mornings, raffles &c., resumed in September, also donations from members’ drop-ins in the summer. Rents were around £5,000, after ceasing for most of 2020, with the gym downstairs contributing about £2,000 of that. We also had some fundraising events and a successful Christmas Fair, which raised another £2,000.
Donations
Once again, our biggest single donation came from the A M Fenton Trust (£6,000, as in 2019 and 2020). The major boost to donations was One Community’s Match-it scheme, where they would match the donations we raised. Thanks to the generosity of our supporters, we received a total of £7,000 after doubling up.
Grants and Funding
In 2020, we received a variety of funding and grants, mainly concerned with getting through the Covid crisis. This continued into 2021, with most now being in the form of grants, which meant less detailed allocation of costs to individual projects. Meanwhile, restricted funds granted in 2020 continued to be paid out. The largest part of this funding was for the Manager’s remuneration. Major 2021 items were a continuity (post-Covid) grant from Kirklees MC (£16,800), the Government’s Job Retention (furlough) scheme (£10,600) and two grants from the Co-op (£9,700).
In the early part of the year our emphasis was on continuing to support members in their homes, then later on smoothing the return to a full programme at Howlands while attendances built up again. At the end of the year, there were small residual amounts in these funds, plus two larger amounts from pre-Covid. All of the related projects are complete, so the remaining money was transferred to our unrestricted funds (to be used for much the same purposes).
Expenses
Our main operating cost is staffing, and with two staff placed on furlough scheme we were able to retain them until the restart. Building costs were similar to 2019 and 2020’s, with only marginal savings on utilities.
Outstanding Rentals
At the end of 2020 we had £2,381 in oustanding rentals. Three-quarters of this was from two organisations which were in financial trouble and not co-operating; others had been impoverished by Covid. So it was decided to write them out of the accounts, although the debts are still being pursued.
Version 1.10
page 4
Annual Report and Accounts 2021
Dewsbury League of Friendship
Summary
With the continued high level of funding support, the increase in donations (mainly Match-it) and a partial return to ‘normal’ (i.e. pre-Covid) activity, we showed a substantial surplus of £20,000 for the year, reduced to £17,700 by discounting the rental debt. This meant an increase in our reserves (ignoring the Big Lottery) from £30,400 to £48,100. This is very healthy, but with Covid restrictions and support ending we still need to maintain our service, widen membership, attract renters and seek new funding to create a sustained future.
Andrew Young, Treasurer & Trustee September 2022
Andrew D Young ____ ____ Andrew Young, Treasurer & Trustee Trustee Dated: 30[th] September 2022 Dated: 30[th] September 2022
Version 1.10
page 5
Dewsbury League of Friendship
Annual Report and Accounts 2021
Independent Examiner’s Report
To the Trustees of the Dewsbury & District League of Friendship for Disabled Persons: I report on the accounts of the Trust for the year ended 31[st] December 2021 which are set out on the following pages.
Respective Responsibilities of Trustees and Examiner
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the accounts, and seeks explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter had come to my attention:
- which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the 2011 Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met;
or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
_______
Dated: _______
Version 1.10 page
Dewsbury League of Friendship
Annual Report and Accounts 2021
Receipts and Payments – Unrestricted Funds (Howlands)
| 2021 | 2020 | ||
|---|---|---|---|
| Receipts | |||
| Classes | £4,245 | £2,645 | |
| Donations | £16,828 | £7,895 | |
| Grants | £41,791 | £13,381 | |
| Sales | £598 | £376 | |
| Raffles & Lotteries | £120 | £602 | |
| Coffee Mornings | £399 | £470 | |
| Special Fundraising | £1,982 | ||
| Rents | £5,058 | £1,389 | |
| Miscellaneous, Interest &c. | £98 | £38 | |
| Total Receipts | £71,119 | £26,796 | |
| ––––––– | ––––––– | ||
| Payments | |||
| Staff & Volunteers | £28,684 | £16,722 | |
| Craft Materials | £4 | £7 | |
| Catering | £418 | £99 | |
| Centre Maintenance | £11,649 | £10,699 | |
| Rates and Utilities | £6.251 | ||
| Centre Upkeep | £3,022 | ||
| Repairs & Renewals | £12 | ||
| Insurance | £2,127 | ||
| Cleaning & Supplies | £237 | ||
| Administration Expenses | £679 | £694 | |
| Telecommunications | £621 | ||
| Office Expenses | |||
| Printing, Stationery, Postage | £58 | ||
| Marketing & Events | £359 | £359 | |
| Sundry Expenses | £21 | ||
| Total Payments | £41,793 | £28,601 | |
| ––––––– | ––––––– | ||
| Net Receipts / Payments | £29,326 | – £1,805 | |
| Funding Transfers/Released | £3,275 | £4,539 | |
| ––––––– | ––––––– | ||
| Net Change to Cash Reserves | £32,601 | £2,734 |
Version 1.10
page 7
Dewsbury League of Friendship
Annual Report and Accounts 2021
Receipts and Payments – Restricted Funds (Funded Projects)
| 2021 | 2020 | |
|---|---|---|
| Total Receipts | £350 | £26,869 |
| ––––––– | ––––––– | |
| Payments | ||
| Staff & Volunteers | £8,206 | £18,144 |
| Craft Materials | £1,192 | £3,157 |
| Centre Maintenance | £323 | |
| Administration Expenses | £208 | £1,290 |
| Marketing & Events | ||
| Total Payments | £9,606 | £22,914 |
| ––––––– | ––––––– | |
| Net Receipts / Payments | – £9,256 | £3,955 |
| Funding Transfers/Released | – £3,275 | – £4,539 |
| ––––––– | ––––––– | |
| Net Change to Cash Reserves | – £12,531 | – £584 |
Receipts and Payments – Big Lottery Refurbishment Project
These receipts and payments passed money from the lottery, via our specific bank account, to our suppliers, to pay pre-approved invoices for approval. At the end of 2019 the building project had concluded, but there remained an amount for professional fees to assist our conversion to a CIO. Covid delayed that, no transactions took place in 2020, but the process resumed in 2021.
| 2021 | 2020 | |
|---|---|---|
| Brought Forward | £7,011 | £7,011 |
| CIO Conversion, Wrigleys Solicitors | – £4,021 | |
| ––––––– | ––––––––– | |
| Carried Forward | £2,990 | £7,011 |
Version 1.10
page 8
Annual Report and Accounts 2021
Dewsbury League of Friendship
Receipts and Payments – 2021 Totals
| Receipts Total Classes & Sales £4,843 Donations and Grants £58,619 Coffee Mornings, Raffles & Lotteries £519 Special Fundraising £1,982 Rents £5,058 Miscellaneous, Interest &c. £98 Funding £350 Total Receipts £71,469 –––––––– Payments Staff & Volunteers £36,890 Craft Materials £1,196 Catering £418 Centre Maintenance £11,649 Administration Expenses £887 Marketing & Events £359 Total Payments £51,399 –––––––– Net Receipts / Payments £20,070 Funding Transfers/Releases ––––––– Net Change to Cash Reserves £20,070 Write-off of Rents Owing – £2,381 ––––––– Net Change to Total Reserves £17,689 |
Restricted Unrestricted Funding £4,843 £58,619 £519 £1,982 £5,058 £98 £350 £71,119 £350 ––––––– ––––––– £28,684 £8,206 £4 £1,192 £418 £11,649 £679 £208 £359 £41,793 £9,606 ––––––– ––––––– £29,326 – £9,256 £3,275 – £3,275 ––––––– ––––––– £32,601 – £12,531 – £2,381 ––––––– ––––––– £30,220 – £12,531 |
|---|---|
Statement of Financial Assets and Liabilities
| Total Balances at the Start of the Year £37,462 Current Account £16,737 Deposit Account £15,620 Big Lottery Account £7,011 Debtors – Rents £2,381 Outstanding Items net – £4,310 Cash £23 Net Change to Reserves £13,668 Balances at the End of the Year £51,130 Current Account £12,469 Deposit Account £35,623 Big Lottery Account £2,990 Cash £48 |
Restricted Unrestricted Funding £16,962 £13,489 £30,220 – £12,531 £47,182 £958 |
Restricted Big Lottery £7,011 – £4,021 £2,990 |
|---|---|---|
Version 1.10
page 9
Dewsbury League of Friendship
Annual Report and Accounts 2021
Report of Unincorporated Charity 234785, now 1184667-1
Legal Details
Following the decision to convert to a Charitable Incorporated Organisation (CIO) the legal processes are being finalised, and at 30[th] September 2022 the original charity 234785 has been linked and subsumed as 1184667-1. Covid-19 has considerably delayed the process.
During the conversion, all operations were unchanged and the two charities were deemed to be equivalent. For ease of reporting, all financial transactions for 2020 were reported under 234785, with the CIO 1184667 taking over from 1[st] January 2021.
Other details of the charity are the same as for 1184667, including the appointed trustees.
Financial Report for the Year Ended 31[st] December 2021
From 1[st] January 2021, all the League’s activities and finances are reported under the CIO 1184667.
For cross-reference, this is a summary of the League’s finances, reported under 234785 for 2020 and 1184667 for 2021.
| Unrestricted Funds Total Receipts Total Payments Net Receipts /Payments Funding Transfers/Released Write-Offs Net Change to Cash Reserves Restricted Funds (Funded Projects) Total Receipts Total Payments Net Receipts /Payments Funding Transfers/Released Net Change to Cash Reserves Balances Total Balances at the Start of the Year £37,462 Net Change to Reserves £13,668 Balances at the End of the Year £51,130 |
2021 2020 £71,119 £26,796 – £41,793 – £28,601 ––––––– ––––––– £29,326 – £1,805 £3,275 £4,539 – £2,381 ––––––– ––––––– £30,220 £2,734 £350 £26,869 – £9,606 – £22,914 ––––––– ––––––– – £9,256 £3,955 – £3,275 – £4,539 ––––––– ––––––– – £12,531 – £584 Restricted Unrestricted Funding £16,962 £13,489 £30,220 – £12,531 £47,182 £958 |
Restricted Big Lottery £7,011 – £4,021 £2,990 |
|---|---|---|
Note: The £7,011 residual fund from the Big Lottery refurbishment project is being used for professional services supporting the CIO conversion; it is held in a separate bank account, as required by the Big Lottery.
Version 1.10
page 10