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2021-09-30-accounts

The Lion's Den (Shed)

Charity number 1185512

Annual Report and Financial Statements

for the year ended 30 September 2021

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The Lion's Den (Shed)

Annual Report and Financial Statements for the year ended 30 September 2021

Contents Page
Trustees' report 2 to 3
Examiner's report 4
Receipts and payments account 5
Statement of assets and liabilities 6
Notes to the accounts 7 to 8

Prepared by West Yorkshire Community Accountancy Service CIO

1

The Lion's Den (Shed)

Trustees' report for the year ended 30 September 2021

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 Paul Darley Chair Allan Clark Secretary Gordon Stow Treasurer Appointed September 2019 Resigned May 2021 Allan White Resigned May 2021 Allen Davis Appointed May 2021 Roy Hallahan Appointed May 2021 Rachel Neid Appointed May 2021

Charity number

The charity was registered with the Charity Commission for England and Wales, number 1185512, on 26 September 2019.

Principal address

Cliffe Castle Nursery Spring Gardens Lane Keighley BD20 6LH

Bankers

Banking services provided by Keighley Healthy Living and Keighley Lions.

Independent examiner

Simon Bostrom FCIE

Accountants

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) formed on 26 September 2019 and is governed by a foundation constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees.

2

The Lion's Den (Shed)

Trustees' report (continued) for the year ended 30 September 2021

Objectives and activities

The charity's objects

To promote social inclusion for the public benefit by preventing people, particularly but not exclusively men aged 18 or over, within Keighley and the surrounding area, from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society through the provision of facilities in which they can meet to undertake creative, physical or recreational activities, learn or pass on skills and knowledge, and support each other socially.

For the purpose of this clause 'socially excluded' means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment; financial hardship; loneliness and/or isolation; bereavement; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation or gender re-assignment; poor educational or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); or crime (either as a victim of crime or as an offender rehabilitating into society).

The charity's main activities

Activities on offer currently include: woodwork; horticultural/ gardening; fish management (Koi carp); games/ jigsaws; model making; arts and crafts; and singing.

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 and, in particular, social inclusion, training and education, partnership working and community involvement; including working with schools and youth groups.

Achievements and performance

The introduction of the ‘Library’ service kept the shed in touch with members and allowed for some funding to be used for providing model kits to give to isolating members. This service allowed for ‘Lockdown’ projects to be recorded and shared through Social Media, helping to keep in touch.

During this period the shed started a project with the Keighley Town Council, after being gifted 15 park benches which were removed from the Town Square, as beyond economic repair, however as an activity for attending members this did not matter. Once we started repairing and refurbishing them, KTC asked if they could buy

In August the shed viewed a further property in Keighley to complement the activities at Cliffe Castle, These premises, in part of an old chapel (St Michael’s, Bracken Bank) were taken on and a lease signed, with work due to start in the October 2021.

Further activities are planned for this building, such as, Bicycle Maintenance and Refurbishment, Model Railways, Arts and Crafts, Singing/Music and an Innovation Hub with 3D printing, laser etching and Electronics.

Financial review

The net receipts for the year were £9,310, including net receipts of £275 on unrestricted funds and net receipts of £9,035 on restricted funds.

Reserves policy

The charity does not have a reserves policy.

The charity's free reserves, excluding fixed assets, at the year end were £8.

Signed on behalf of the board of trustees on 30/07/2022

Allan Clark (Trustee)

3

The Lion's Den (Shed)

Independent examiner's report to the trustees of The Lion's Den (Shed) Charitable Incorporated Organisation ('the CIO')

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 September 2021, which are set out on pages 5 to 8.

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. Whilst an independent examination is not required under section 145 of the Act, the trustees have opted for this type of scrutiny.

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 CIO as required by section 130 of the Act; or 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.

Simon Bostrom FCIE

30/07/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

4

The Lion's Den (Shed)

Receipts and payments account for the year ended 30 September 2021

Notes
2021
Unrestricted
funds
£
Receipts
Grants and donations
(2)
4,975
Sales of goods and services
-
Membership fees
259
Members contributions
-
Other income
-
Total receipts
5,234
Payments
Equipment:
Fish
70
Woodworking
606
Site
1,035
Consumables:
Fish
99
Woodworking
1,264
Community projects
484
Activity materials
79
Workshop container
-
Refreshments
119
Repairs, maintenance and refurbishment
837
Management fee - Keighley Healthy Living
-
Insurance
407
Stationery
15
Sundry costs
64
Total payments
5,079
155
Transfers between funds
120
Net movement in funds after transfers
275
Cash fund balances brought forward
(267)
Cash fund balances carried forward
(3)
8
Net receipts / (payments)
2021
Restricted
funds
£
15,000
-
-
-
-
15,000
240
-
1,339
-
-
-
94
-
-
3,972
-
-
-
200
5,845
9,155
(120)
9,035
2,135
11,170
2021
Total
funds
£
19,975
-
259
-
-
20,234
310
606
2,374
99
1,264
484
173
-
119
4,809
-
407
15
264
10,924
9,310
9,310
1,868
11,178
2020
Total
funds
£
17,927
1,331
690
466
150
20,564
826
1,066
187
70
532
591
599
13,989
117
69
100
467
39
44
18,696
1,868
1,868
-
1,868

5

The Lion's Den (Shed)

Statement of assets and liabilities

as at 30 September 2021

2021
Unrestricted
Cash funds
£
Cash at bank
8
Cash in hand
-
Total cash funds
8
Assets retained for the charity's own use shown at cost
Workshop container
Liabilities
Independent examination
Approval of the accounts
2021
Restricted
£
11,145
25
11,170
2021
Total
£
11,153
25
11,178
£
13,989
£
396
396
2020
Total
£
1,714
154
1,868

The financial statements were approved by the board of trustees on 30/07/2022

Allan Clark (Trustee)

6

The Lion's Den (Shed)

Notes to the accounts

for the year ended 30 September 2021

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 registered 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.

7

The Lion's Den (Shed)

Notes to the accounts continued

for the year ended 30 September 2021

2 Grants and donations
2021
2021
Unrestricted
Restricted
funds
funds
£
£
Bradford Metropolitan District Council (CBMDC)
800
15,000
Community First Yorkshire (CFY)
3,500
-
Keighley Town Council
-
-
Donations
675
-
4,975
15,000
3 Restricted funds
Balance b/f
Incoming
Outgoing
£
£
£
CFY - Workshop
652
-
652
CFY - Model Kits
245
-
245
Keighley Town Council
1,238
-
1,238
CBMDC Public Health
-
14,000
2,830
CBMDC IT Equipment
-
1,000
880
2,135
15,000
5,845
Fund name
Purpose of restriction
CFY - Workshop
Funding for the refurbishment of the workshop
and internet connectivity.
2021
2020
Total
Total
funds
funds
£
£
15,800
13,989
3,500
1,500
-
1,238
675
-
19,975
16,727
Transfers
Balance c/f
£
£
-
-
-
-
-
-
-
11,170
(120)
-
(120)
11,170
including disabled access

CFY - Model Kits Funding for the purchase of model kits. Keighley Town Council Funding for refurbishment of facilities to enable improved accessibility. CBMDC Public Health Funding towards the establishment of new sheds at Bracken Bank, Denholme, Ilkley, Saltaire, Baildon and Bradford Central.

CBMDC IT Equipment

A grant towards IT equipment purchases. The transfer relates to unspent sums allowed to be transferred by the funder.

4 Trustee expenses

No trustee received any expenses during this year or the previous year.

5 Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

8