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2022-12-31-accounts

Mirfield Mind and Body

Charity number 1187261

Annual Report and Financial Statements

for the year ended 31 December 2022

Mirfield Mind and Body

Annual Report and Financial Statements for the year ended 31 December 2022

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

Prepared by West Yorkshire Community Accountancy Service CIO

1

Mirfield Mind and Body

Trustees' report for the year ended 31 December 2022

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

Name
Steve Moore
Greg Lambert
Karen Ellis
Vince Thompson
Mark Warburton
David Hall
Simon Watts
Tracy Watts
Charity number 1187261 Registered in England and Wales
Registered and principal address
Unit 5
Station Business Park
Back Station Road
Mirfield
WF14 8QF
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 8 January 2020 and governed by a Foundation constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

2

Mirfield Mind and Body

Trustees' report (continued) for the year ended 31 December 2022

Objectives and activities

The charity's objects

The object of the CIO is to promote for the benefit of the inhabitants of Mirfield and surrounding areas, the provision of facilities for sports and other recreational activities for individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.

The charity's main activities

Mirfield Mind and Body (MMAB) was established to provide a community facility for matted sports such as martial arts, personal training, yoga and gymnastics groups. It has a close relationship with its anchor tenant Mirfield Martial Arts Club (MMAC), an award winning community martial arts club (a CASC) run by volunteers.

We provide a community facility for matted sports such as martial arts, personal training, yoga and gymnastics groups.

To date we have five groups providing sport and activity covering six evenings a week.

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 health and wellbeing and the advancement of learning sport and martial arts.

Achievements and performance

This year we provided a venue for almost 1,500 hours of community activity across a range of providers including martial arts and gymnastics.

This affordable space provides adults and the young along alike a safe, quality, professional space for them to train, meet people and build confidence.

Despite the increase in fuel costs we have managed to perform to expectations this year.

Financial review

The net payments for the year were £1,387, including net payments of £1,748 on unrestricted funds and net receipts of £361 on restricted funds.

Reserves policy

The charity's free reserves, at the year end were £5,403.

The trustees do not currently have a reserves policy.

Approved by the board of trustees on 05/09/2023

Mark Warburton (Trustee)

3

Mirfield Mind and Body

Receipts and payments account for the year ended 31 December 2022

Notes
2022
Unrestricted
funds
£
Receipts
Grants and donations
(2)
-
Rental income
14,900
Total receipts
14,900
Payments
Rent
12,030
Utilities
3,714
Phone and broadband
374
Stationery and printing
-
Cleaning
50
Insurance
-
Equipment
-
Repairs and maintenance
-
Accountancy
480
Professional fees
-
Total payments
16,648
Net receipts / (payments)
(1,748)
Fund balances brought forward
7,151
Fund balances carried forward
(3)
5,403
2022
Restricted
funds
£
5,000
-
5,000
-
-
-
-
-
-
-
4,341
-
298
4,639
361
-
361
2022
Total
funds
£
5,000
14,900
19,900
12,030
3,714
374
-
50
-
-
4,341
480
298
21,287
(1,387)
7,151
5,764
2021
Total
funds
£
13,464
11,171
24,635
9,096
476
399
758
12
433
2,063
337
300
648
14,522
10,113
(2,962)
7,151

4

Mirfield Mind and Body Statement of assets and liabilities

as at 31 December 2022
2022
Unrestricted
£
Cash funds
Cash at bank
5,403
Total cash funds
5,403
Prepayments
Rent paid in advance
Liabilities
Accounts preparation
2022
Restricted
£
361
361
2022
Total
£
5,764
5,764
2022
£
3,052
3,052
2022
£
504
504
2021
Total
£
7,151
7,151

The financial statements were approved by the board of trustees on 05/09/2023

Mark Warburton (Trustee)

5

Mirfield Mind and Body

Notes to the accounts

for the year ended 31 December 2022

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.

6

Mirfield Mind and Body

Notes to the accounts continued

for the year ended 31 December 2022

2 Grants and donations
Kirklees Council
3 Restricted funds
Kirklees Flood Improvement grant
Fund name
Flood improvement grant
2022
2022
2022
2021
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
£
£
£
£
-
5,000
5,000
13,464
-
5,000
5,000
13,464
Balance b/f
Incoming
Outgoing
Transfers
Balance c/f
£
£
£
£
£

-
5,000
4,639
-
361
-
5,000
4,639
-
361
Purpose of restriction
To carry out improvements to the entrance to alleviate the effects of further
flooding

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.

Other transactions with trustees or related parties

The following trustees are all committee members of Mirfield Martial Arts Club (MMAC), a Community Amateur Sports Club, Mark Warburton, Vince Thompson, David Hall and Greg Lambert. MMAC rents space from Mirfield Mind And Body (MMAB), the space is rented out at the same rate as to other organisations. The amount of rent paid by MMAC to MMAB in the year was £6,478 (2021: £3,959).

The charity did not have its own bank account during the year, but set one up following the year end. The MMAB funds were held in a bank account belonging to MMAC during the year. The balances held at the year end by MMAC for MMAB have been confirmed in writing by MMAC.

7