## **Dewsbury & District League of Friendship** 

CIO Registered Charity no. 1184667 

## Annual Report and Accounts 2022 

## **Contents** 

|**Contents**|||
|---|---|---|
|**Trustees’ Report for the Year Ended 31st December 2022**||**1**|
|Legal Details|1||
|Registered Address and Contact Details|1||
|Objectives of the Charity|1||
|Premises|1||
|Organisation|2||
|Activities|2||
|**Financial Report for the Year Ended 31st December 2022**||**3**|
|Statement of Trustees’ Responsibilities|3||
|Accounting Policies and Presentation|3||
|Summary of the Year’s Finances|4||
|**Independent Examiner’s Report**||**5**|
|**Receipts and Payments**||**6**|
|Unrestricted Funds (Howlands)|6||
|Restricted Funds (Funded Projects)|7||
|Big Lottery Refurbishment Project|7||
|2022 Totals|8||
|**Statement of Financial Assets and Liabilities**||**8**|
|**Report of Unincorporated Charity 234785, now 1184667-1**||**10**|



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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **Trustees’ Report for the Year Ended 31 December 2022** 

## **Legal Details** 

The League’s founding purpose is to promote and assist the welfare of physically disabled persons in Dewsbury and the surrounding district.  This is now extended to promoting the relief of people in need by reason of age, infirmity, ill-health, financial hardship or other disadvantage, consistent with the league's original 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 League converted to a Charitable Incorporated Organisation (CIO), number 1184667, with an up-to-date constitution and protection of trustees from unlimited liability.  The CIO was registered on 30[th] July 2019 and became the substantive charity on 1[st] January 2021.  The original charity 234785 has been linked to the CIO as a subsidiary 1184667-1; some legal details to do with our building lease remain outstanding, meanwhile the subsidiary charity is inactive and will be closed in due course. 

## **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: 

1. Providing facilities for physical and mental recreation 

2. Providing or helping to provide facilities for physical movement and improvement 

3. Furthering health and relieving stress and sickness 

4. 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.  In 2017 Howlands underwent a major refurbishment at a cost of around £440,000.  The building is in the middle of Dewsbury, close to shops, bus and railway stations, and other facilities.  It has electric sliding doors to cater for wheelchairs, disabled toilets, central heating, a kitchen and carpets throughout, which meet the specific needs of our members, and flexible spaces which allow a wide range of users to rent rooms not in use for the Centre’s main activities.  We also have a small car park. 

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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **Organisation** 

As at 31[st] December 2022 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 (if one is elected) 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 7 trustees at December 31[st] 2022: Catherine Longley (Chair), Gary Cox, Dawn Field, Izaaz Mohammed, Stephen Readhead, Victoria Ward and Andrew Young (Treasurer). 

## **Activities** 

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 are able to offer morning and afternoon classes 4½ days a week.  This allows us to benefit as many existing and potential 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. 

For most of 2020 and 2021, Covid-19 forced Howlands to close for regular classes.  Members were kept in touch with a newsletter and activity kits delivered to their homes.  By the start of 2022 classes had restarted and members and other users were returning to the centre.  By the end of 2022 we could say that we had returned to ‘normal.’ 

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 an enrich us in many different ways. 

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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **Financial Report for the Year Ended 31[st] December 2022** 

## **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 Acts.  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 Acts. 

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.  All funding from the 2017 Big Lottery refurbishment project has now been spent; a small final commitment remains, to complete the CIO conversion. 

## 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. 

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Annual Report and Accounts 2022 

## **Dewsbury League of Friendship** 

## **Summary of the Year’s Finances for the Year Ended 31[st] December 2022** 

|Income and|Expenditure Comparisons|2022|2021|2020|2019|
|---|---|---|---|---|---|
|Income:|Internal Activities|£26.3K|£12.5K|£5.5K|£32.8K|
||Donations & Grants|£13.7K|£58.6K|£21.3K|£10.2K|
||Funding|£0.5K|£0.3K|£26.9K|£12.6K|
||Total|£40.5K|£71.4K|£53.7K|£55.6K|
|Expenses:|Staff & Volunteers|£47.1K|£36.9K|£34.9K|£43.0K|
||Building|£13.8K|£11.6K|£11.0K|£11.5K|
||Other Expenses|£6.1K|£5.3K|£5.6K|£2.8K|
||Total|£67.0K|£53.8K|£51.5K|£57.3K|
|Net Surplus|(Deficit)|– £26.5K|£17.6K|£2.2K|– £1.7K|
|Reserves (excluding Big Lottery)||£21.6K|£48.1K|£30.5K|£28.3K|



## Internal Activities 

Regular activity – classes, sales, coffee mornings, raffles &c – resumed in September 2021 after the Covid shutdown.  Recovery took time, but by the end of the year we were broadly back to pre-Covid levels.  Rents increased too, to a total around £6,000, including £2,500 from the Muscle Pit.  We had several fundraising events, in particular a concert, which made £1,600, and the usual successful Christmas fair, which raised nearly £2,000. 

## Donations and Grants 

We received small and medium donations totalling about £3,500, but none over £650.  In particular, we did not get anything from the A M Fenton Trust, which had donated annually with £6,000 in each of the previous 4 years.  We received one major grant of £10,000. 

## Funding 

Funding refers to restricted grants, designated for a specific purpose or project.  The only new funding in 2022 was a small bid of £500 for Platinum Jubilee celebrations (the Queen’s and ours).  Funding carried over from 2021 was spent on new computers as planned. 

## Expenses 

Our main operating cost is staffing; 2022 was a return to a full year’s wages, including increases in line with the minimum wage.  Building costs also increased, mainly because of energy prices. 

## Summary 

2021’s reduced activity and high level of income support meant that we recorded a surplus of over £17,000.  In 2022 donations and grants were much reduced, while self-generated income took time to recover.  The net result was that our own reserves went down from about £48,000 to £21,500.  Clearly this is unsustainable, and the trustees are working to stabilise our finances, primarily by stepping up applications for grants and funding. 

## Andrew D Young 

**–––––––––––––––––––––––––––––––– –––––––––––––––––––––––––––––––– Andrew Young, Treasurer & Trustee Trustee** 

Dated: **30[th] September 2023** 

Dated: **30[th] September 2023** 

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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **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 2022 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: 

1. 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 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **_______________________________** 

Dated:  _________________________ 

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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **Receipts and Payments – Unrestricted Funds (Howlands)** 

|||**2022**|**2021**|
|---|---|---|---|
|**Receipts**||||
|Classes||£10,520|£4,245|
|Donations & Legacies||£3,456|£16,828|
|Grants||£10,281|£41,791|
|Sales||£2,620|£598|
|Raffles & Lotteries||£1,308|£120|
|Coffee Mornings||£1,248|£399|
|Special Fundraising||£4,370|£1,982|
|Rents||£6,148|£5,058|
|Miscellaneous, Interest &c.||£88|£98|
|**Total Receipts**||**£40,039**|**£71,119**|
|||–––––––|–––––––|
|**Payments**||||
|Staff & Volunteers||£47,113|£28,684|
|Craft Materials||£67|£4|
|Catering||£303|£418|
|Centre Maintenance||£13,857|£11,455|
|Rates and Utilities|£7,490|||
|Centre Upkeep|£3,020|||
|Repairs & Renewals|£664|||
|Insurance|£2,358|||
|Cleaning & Supplies|£325|||
|Administration Expenses||£2,593|£873|
|Telecommunications|£1,090|||
|Office Expenses|£508|||
|Printing, Stationery, Postage|£995|||
|Marketing & Events||£1,300|£359|
|**Total Payments**||**£65,233**|**£41,793**|
|||–––––––|–––––––|
|**Net Receipts / Payments**||**– £25,194**|**£29,326**|
|Exceptional Item: CIO Conversion Overrun||– £617||
|Funding Transfers/Released||£239|£3,275|
|||–––––––|–––––––|
|**Net Change to Cash Reserves**||**– £25,572**|**£32,601**|



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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **Receipts and Payments – Restricted Funds (Funded Projects)** 

||**2022**|**2021**|
|---|---|---|
|**Total Receipts**|**£500**|**£350**|
||–––––––|–––––––|
|**Payments**|||
|Staff & Volunteers||£8,206|
|Craft Materials||£1,192|
|Centre Maintenance|||
|Administration Expenses|£958|£208|
|Marketing & Events|£261||
|**Total Payments**|£1,219|**£9,606**|
||–––––––|–––––––|
|**Net Receipts / Payments**|**– £719**|**– £9,256**|
|Funding Transfers/Released|– £239|– £3,275|
||–––––––|–––––––|
|**Net Change to Cash Reserves**|**– £958**|**– £12,531**|



## **Receipts and Payments – Big Lottery Refurbishment Project** 

During the project money was passed from the Lottery, via our specific bank account, to pay suppliers’ pre-approved invoices.  The main building work concluded in 2019, but there remained an amount for professional fees to assist our conversion to a CIO.  This has been a drawn-out process, in particular settling the lease on the Howlands building.  With additional delays due to Covid restrictions, no transactions took place in 2020; the process resumed in 2021 but had not completed by the end of 2022, although the funding had run out.  Shortfall payments were made from our general fund, with an expected final charge less than £1,000 to come in 2023. 

||**2022**|**2021**|
|---|---|---|
|**Brought Forward**|**£2,990**|**£7,011**|
|CIO Conversion, Wrigleys Solicitors|– £3,607|– £4,021|
|Balance paid from General Funds|£617||
||–––––––|–––––––––|
|**Carried Forward**|**£0**|**£2,990**|



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**Dewsbury League of Friendship** 

Annual Report and Accounts 2022 

## **Receipts and Payments – 2022 Totals** 

|**Receipts**<br>**Total**<br>Classes & Sales<br>£13,140<br>Donations and Grants<br>£13,737<br>Coffee Mornings, Raffles & Lotteries<br>£2,556<br>Special Fundraising<br>£4,370<br>Rents<br>£6,148<br>Miscellaneous, Interest &c.<br>£88<br>Funding<br>£500<br>**Total Receipts**<br>**£40,539**<br>––––––––<br>**Payments**<br>Staff & Volunteers<br>£47,113<br>Craft Materials<br>£67<br>Catering<br>£303<br>Centre Maintenance<br>£13,857<br>Administration Expenses<br>£3,551<br>Marketing & Events<br>£1,561<br>**Total Payments**<br>**£66,452**<br>––––––––<br>**Net Receipts / Payments**<br>**– £25,913**<br>CIO Conversion excess from general fund<br>– £617<br>Funding Transfers/Releases<br>–––––––<br>**Net Change to Reserves**<br>**– £26,530**|**Restricted**<br>**Unrestricted**<br>**Funding**<br>£13,140<br>£13,737<br>£2,556<br>£4,370<br>£6,148<br>£88<br>£500<br>**£40,039**<br>**£500**<br>–––––––<br>–––––––<br>£47,113<br>£67<br>£303<br>£13,857<br>£2,593<br>£958<br>£1,300<br>£261<br>**£65,233**<br>**£1,219**<br>–––––––<br>–––––––<br>**– £25,194**<br>**– £719**<br>– £617<br>£239<br>– £239<br>–––––––<br>–––––––<br>**– £25,572**<br>**– £958**|
|---|---|



## **Statement of Financial Assets and Liabilities** 

|**Total**<br>**Balances at the Start of the Year**<br>**£51,130**<br>Current Account<br>£12,469<br>Deposit Account<br>£35,623<br>Big Lottery Account<br>£2,990<br>Cash<br>£48<br>**Net Change to Reserves**<br> **– £29,520**<br>**Balances at the End of the Year**<br>**£21,610**<br>Current Accounts<br>£11,585<br>Deposit Account<br>£9,671<br>Cash<br>£384<br>Outstanding Items net<br>– £30|**Restricted**<br>**Unrestricted**<br>**Funding**<br>**£47,182**<br>**£958**<br>**– £25,572**<br>**– £958**<br>**£21,610**<br>**£0**|**Restricted**<br>**Big Lottery**<br>**£2,990**<br>**– £2,990**<br>_(finished) _**£0**|
|---|---|---|



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