Registered Charity No. 227228
Yorkshire Band of Hope Union
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 December 2023
Yorkshire Band of Hope Union TRUSTEES AND PRINCIPAL ADVISORS
PRESIDENT: Alan Toon CHAIR OF TRUSTEES: Alan Richards VICE-CHAIR: Joan Forrester TRUSTEES: Joan Forrester Kathleen Pine Alan Richards Alan Toon Kim Willis Andrew Willis PRINCIPAL OFFICE: St. James Church & Parish Centre, St. James Way Huddersfield, HD5 9NG. BANKERS: HSBC Plc PO Box 105 33 Park Row Leeds LS1 1LD INVESTMENT MANAGERS: iWealth Financial Limited PO Box 523 Leeds LS17 1NP INDEPENDENT EXAMINER: Beldenn Limited Chartered Accountants Townend House 8 Springwell Court Leeds LS12 1AL
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Yorkshire Band of Hope Union TRUSTEES’ REPORT
The trustees submit their report and the financial statements of Yorkshire Band of Hope Union for the year ended 31 December 2023.
OBJECTIVES AND ACTIVITIES
The objectives, set out in the Constitution, are to promote total abstinence from alcohol, tobacco and illegal drugs and to help children that live and are educated in Yorkshire in particular, but not exclusively, make healthy life choices through the following activities:
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Designing, selling and delivering education and training materials on the effects of alcohol, smoking and illegal drugs to the body and society in general
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Training the public in all aspects concerning the misuse of alcohol and drugs in order to promote total abstinence, moral and family welfare and the care and upbringing of children through good parenting skills
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Training people responsible for children, in particular by facilitating access to good quality educational materials and courses on the delivery of materials
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Running or supporting children’s activities associated to partner charities, churches, schools or community groups in a safe environment and away from the dangers of alcohol and illegal drug use
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Partnering with like minded organisations to further any of the above objectives
When planning activities for the year, the trustees have considered Charity Commission’s guidance on public benefit.
ACHIEVEMENTS AND PERFORMANCE
During the year our staff have been involved in raising the awareness of the dangers of alcohol, tobacco, other legal and illegal drugs to:
Schools
16 lessons at 3 primary School for 318 pupils - 20 sessions at 2 High Schools for 828 pupils. Overall, 1,146 pupils and 50 teaching staff reached across 5 schools
Community Events
5 drug information stalls - 81 adults 2 children
1 Christmas Tree Festival - 400 adults and children
Training Session
1 training session for drug educators - 15 adults
Youth and Children’s Clubs
9 times helping at a games club at our local library between 20 -32 children and 9-12 adults per week
Talks
2 talks about our work to 35 adults including headteachers and youth workers
Home Education
5 sessions to 1 child and 1 adult
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Yorkshire Band of Hope Union TRUSTEES’ REPORT
Additional to the lessons, sessions and events which our staff delivered, they had more opportunities to tell others about our work. Staff attended eight training courses on a variety of subjects with other health professionals, online and in person.
Staff attended four council meetings with local councillors, staff were able to talk about our work with representing schools, businesses, charities and local people.
Three community events were attended, where each charity and groups displayed information about their services. Our staff were able to share and exchange information about our work.
In addition, staff attended one conference in person, where they found opportunities to engage with other professionals, trustees and volunteers, to tell them about our work.
There have also been meetings with one local councillor, local school hub coordinator and other community events where staff have been able to share information and raise awareness about our work and charity.
FINANCIAL REVIEW
The general fund amounted to £637,520 at 31 December 2023 (2022: £604,060). The Trustees consider the level of funds to be prudent having regard to the charity’s anticipated future requirements.
A portfolio of stock market investments is held and professionally managed with the primary purpose of generating both capital growth over the longer term and a regular income stream of modest amount to fund day to day expenditure.
At the balance sheet date, the market value of the managed investments amounted to £543,896 (2022£542,049). Investments are recorded in the balance sheet at cost and hence, unrealised gains or losses are not recognised in the Receipts and Payments Account.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is a non- corporate registered charity (number 227228), operated according to its constitution, which was adopted as revised in 1950, and amended 13 March 1971, and amended on 03 March 2021, and amended on 16 June 2012, and amended on 06 June 2015.
Alterations to the constitution can only be made by a majority of members present at the AGM. The Motion, with the terms of the proposed alteration, must be with the executive at least four weeks prior to the AGM.
The charity is under the day to day control of the Trustees who are elected each year from the charities personal membership at the Annual General Meeting (AGM). The Trustees meet at least four times a year on dates determined by the Trustees. At the AGM, the Trustees appoint the Chair and Vice Chair.
The Annual Report and Accounts for the year are approved at the AGM, together with any other business that is considered necessary.
Special Meetings may be called by the elected trustees at the request of any member. Notice of meetings stating the business to be considered shall be sent to all trustees at least two weeks prior to the date of the meeting. Four Trustees are required to form a quorum.
The trustees agree the broad strategy for the trust, including consideration of investment, reserves and risk management policies and performance.
The induction process for any newly appointed trustee comprises an initial meeting with the Chair and the Board, followed by a series of short meetings with the chair on investments, and the powers and
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Yorkshire Band of Hope Union TRUSTEES’ REPORT
responsibilities of the trustee board. The welcome pack includes a brief history of the Trust, copies of relevant Board minutes, a copy of the latest annual reports and accounts, a copy of the governing constitution and a copy of the Charity Commission’s guidance ‘The essential Trustee: What you need to know’.
RISK
The major risks to which the charity is exposed as identified by the trustees have been reviewed and systems have been established to manage those risks.
TRUSTEES AND PRINCIPAL OFFICE
The principal office of the charity is St. James Church & Parish Centre, St. James Way, Huddersfield, HD5 9NG.
The trustees who served during the year are as follows:
Joan Forrester Kathleen Pine Alan Richards Helen Shackleton – Resigned June 2023 Alan Toon Gecil Williams – Resigned June 2023 Irene Campbell Valentine – Resigned November 2023 Kim Willis Andrew Willis – Appointed June 2023
The Trustee report was approved by the Trustees on 15 June 2024
Alan Richards (Jun 25, 2024 16:36 GMT+1)
Alan Richards: Chair of Trustees
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE YORKSHIRE BAND OF HOPE UNION
I report on the financial statements of Yorkshire Band of Hope Union for the year ended 31 December 2023, which are set out on pages 6 to 11.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required 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:
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Examine the accounts under section 145 of the 2011 Act
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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
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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 Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking 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 financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINERS STATEMENTS
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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To keep accounting records in accordance with section 130 of the Act; and
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To prepare financial statements which accord with the accounting records and to 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 financial statements to be reached.
James Bell
James Bell (Jun 27, 2024 17:17 GMT+1)
James Bell Beldenn Limited Chartered Accountants Townend House 8 Springwell Court Leeds LS12 1AL
15 June 2024
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Yorkshire Band of Hope Union RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31 December 2023
| INCOME AND ENDOWMENTS FROM: Charitable activities Investments Other income TOTAL INCOME EXPENDITURE ON: Charitable activities Other TOTAL RESOURCES EXPENDED NET INCOME/(EXPENDITURE) BROUGHT FORWARD 1 JANUARY 2023 CARRIED FORWARD 31 DECEMBER 2023 |
2023 £ 3,738 23,167 62,742 89,647 35,245 20,964 56,209 33,438 604,060 637,498 |
2022 £ 3,449 4,182 -. 7,631 42,528 18,524 61,052 (53,421) 657,487 |
2022 £ 3,449 4,182 -. |
|
|---|---|---|---|---|
| 7,631 | ||||
| 42,528 18,524 |
||||
| 61,052 | ||||
| 604,060 |
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Yorkshire Band of Hope Union STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2023
| FIXED ASSETS Tangible fixed assets Investments CURRENT ASSETS Cash at bank and in hand Prepaid expenses NET CURRENT ASSETS NET ASSETS FUNDS OF THE CHARITY UNRESTRICTED FUNDS |
2023 £ 213 571,433 571,646 65,852 - 65,852 637,498 637,498 |
2022 £ 427 593,657 594,084 9,954 22 9,976 604,060 604,060 |
|---|---|---|
The financial statements on pages 6 to 11 were approved by the board of trustees and authorised for issue on 15 June 2024 and are signed on its behalf by:
Alan Richards (Jun 25, 2024 16:36 GMT+1)
A Richards: Chair of Trustees Alan Toon (Jun 26, 2024 11:29 GMT+1) A Toon: President
Alan Toon (Jun 26, 2024 11:29 GMT+1)
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Yorkshire Band of Hope Union ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The financial statements have been prepared on the receipts and payments basis.
FUNDS ACCOUNTING
During the financial year ended 31 December 2023, the charity did not have any designated or endowment funds. Funds held at the year-end are unrestricted and may be spent on any legitimate charitable aim as laid down in the charity’s constitution.
INCOMING RESOURCES
All incoming resources are included in the receipts and payments account when received. This means that legacies and donations are accounted for on receipt of the funds, regardless of the date on which the Trust became entitled to receive them.
Donations in kind, where material, are included in the accounts at market value as estimated by the Trustees.
RESOURCES EXPENDED
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. Resources expended are allocated by reference to the nature of the cost.
Other costs include day to day administration costs and those costs associated with meeting the constitutional and statutory requirements of the charity, including independent examination fees and costs linked to the strategic management of the charity.
The Constitution provides for the payment of Trustee travel expenses from the funds of the charity.
INVESTMENTS
Listed investments are shown at cost at the balance sheet date. Other investments are recorded at deemed cost as at 1 January 2014.
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Yorkshire Band of Hope Union NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023
| 1. INCOME FROM CHARITABLE ACTIVITIES Sale of literature and school and church donations Other donations Legacy income 2. INVESTMENT INCOME Bank and other interest HSBC Dividends Net (losses)/gains on investments Other Investment income 3. CHARITABLE EXPENDITURE BREAKING THE CYCLE Salaries and National Insurance Pension costs Room hire Travel expenses Printing and stationery (including printer repairs) Sundry expenses Depreciation of assets |
2023 £ 1,170 731 1,837 3,738 2023 £ 679 2,740 17,083 2,665 23,167 2023 £ 32,756 579 25 505 716 450 214 35,245 |
2022 £ 2,775 674 - 3,449 2022 £ 17 1,402 (445) 3,208 4,182 2022 £ 39,271 671 25 854 789 638 280 42,528 |
|---|---|---|
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Yorkshire Band of Hope Union NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023
| 4. OTHER EXPENDITURE Office rent Office insurance Telephone, broadband and IT Support Repairs and renewals Training fees Independent Examination/Audit fees Bank charges Legal and professional fees Investment management fees 5. TANGIBLE FIXED ASSETS COST Brought forward 1 January 2023 Additions Carried forward 31 December 2023 DEPRECIATION Brought forward 1 January 2023 For the year Carried forward 31 December 2023 NET BOOK VALUE At 31 December 2023 At 31 December 2022 |
2023 2022 £ £ 3,600 3,600 1,187 1,094 2,596 1,904 211 123 390 58 990 990 131 101 5,022 2,280 6,837 8,374 20,964 18,524 Plant and equipment £ 12,168 - 12,168 11,741 214 11,955 213 427 |
|---|---|
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Yorkshire Band of Hope Union NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023
| 6. INVESTMENTS 2023 £ DEEMED COST Lloyds Bank Plc Ordinary 10p shares 1,061 COIF units 3,034 HSBC $0.50 Ordinary shares 39,322 43,417 MANAGED FUNDS AT COST Brought forward 1 January 2023 542,178 Additions 1,165,492 Disposals (1,188,206) Cost of investments 519,464 Dealing bank account 8,552 Carried forward 31 December 2023 528,016 TOTAL INVESTMENTS 571,433 The market value of managed funds (including bank balances) at 31 December 2023 was £543,896 (2022- £542,049). 7. CREDITORS 2023 £ Unpaid liabilities as at 31 December 2023 comprise: Other taxes and social security 543 Independent examination fees 990 1,533 8. PENSION SCHEME |
2022 £ 1,061 3,034 39,322 43,417 561,832 341,993 (361,647) 542,178 8,062 550,240 593,657 2022 £ 494 990 1,484 |
|---|---|
The charity contributes to a pension scheme, the assets of which are separately held from those of the charity in an independently administered fund.
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YBHU accounts 31 December 2023
Final Audit Report
2024-06-27
Created: 2024-06-25 By: Beldenn Sign (sign@beldenn.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA_V1Q0M0AzcnrgYyNhSs3TVgL1O0ov-0L
"YBHU accounts 31 December 2023" History
Document created by Beldenn Sign (sign@beldenn.co.uk) 2024-06-25 - 14:25:05 GMT
Document emailed to Alan Richards (alan.richards@ybhu.co.uk) for signature 2024-06-25 - 14:25:55 GMT
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