Charity Number
500492
Leyland Senior Citizens Social and Welfare Club
Annual Report and Accounts
31 December 2023

Leyland Senlor Citizens Social and Welfare Club
Report and Accounts
Contents
Charity information
Report from the Trustees
Examiners. ￿￿K)rt
Statement of financial activits.es
Balance sheet
Notes to the Financial Statements

Leyland Sanlor Cltlzens Social and Vvelfare Club
Charlty Infomiation
Trustees:
MrGHLee
Mrs J Kerrigan
Mr C Ashcroft
Mr D Loftus
Social Commlttoe:
Mrs J Almond
Mr T Almond
Mr5 C Ashcroft
Mrs C Spencer
Mr A Smrth
Mr J Hevritt
Mrs J Kerrigan
Mr J Richmond
Mrs S Rid)mond
Accountants:
Mr D E Ashman
3 Greythvaite Court
LanGaster
LA1 SUD
Bank•rn:
National Westmlnster Bank PIC
2 Golden Hill Lane
Leyland
Preston
PR25 3LP
Invastmfjnt Advisor:
Springfield Financial Setvice5 Ltd
Springfield House
Navigation Way
Ashton-on-RibbS8
Preston
PR2 2YP
Prlnclpal Address:
Prospect House
45 Sandy Lane
Leyland
Preslon
PR25 2EE
Registered charlty number
500492

Leyland Senior Citizens SoGial and Welfare Club
Report of the Trustees
The Trustees present their report and financial ststements the year ended 31 December 2023,
Refer
nce and Admlnlstratlon Details
Details of the current trustees. advisors and principa addresses of the charity are sel out on the previous
page. The Trustees addresses have been with held because Tl is felt that there is an inherent vulnerabilty in
disclosing this information, due to the fact they are all of post retirement age and do not consider it to be
appropriate that Ihis be publicly available.
Structur• Gov
e and Mana
Leyland Senior Citizens Social and Welfare Club is governed by a trusl deed and is reglsl8red with the Charity
Commission (registered charity number 500492). The trusl deed requires four trust88S to be apwinted.
Trustees are appointed by the existing tnjstees and are bn.efed on their resry)nslbilities as Iruslees prior to
their acceptance of the role.
The charity is ultimately managed by the truslees. hovMer the day-to4ay running of the charity is delegated
to the soclal committee members, which nurnb8r nin& named on the previous page. Each rnember has their
specific responsibilily in the dub and fonnal meetings are held each month.
ement
ctlvlties and Ob"
ectlv
The objective of the Charity is to provide facilit￿S for recreation or other leisuffj*lime occupations in the interest
of social welfare for elderly persons, with the object of impfoving their condilions and quality of lrfe through a
range of activities. This is done by providing such activities as darths, card and table top games. parties. as
well as providing a regular place to meet in a relaxed social environmenl. This is lo be available for 52 weeks
of the year.
This is mainly hekl al the premises in L8yland. to which members Irdvel. Any members with difficulty in
mobilty are offered assistance from committee members lo enable them to attend wherever possible.
Membership fees are kept as low as reasonably possible, so to be available to everyone of limlted means.
Ach ¢v¢m•nts and Sotback8
The club has provided a social atmosphere and environment for almost 100 members. The cornm￿tee have
continued to encourage members back to the club after Covid, which has tangible benefits Or￿￿ this routine
has been ￿$tored, most evident from individuals enlhusiasm 8nd general sociability being restored after
several weeks, though it is slill a process with nervous members in the older age bracket. Members
attending sessions however has conlinued to rise throughout the year. showing confidence in attending
activities and social gatherings in larger groups is still taking time to recover.
Regular dances have continued and 4 main parties held in the ye8r. These were the annual AGM where all
attendees were given club funded pwentS. the King's Cororbation, Easter Party and the ever popular end of
year Christmas Party. atlended by just over three qu¥ters of the membership. The overall attendance
remalned just under 213￿1 membership for all parties.
During the year. the gents toilets In the main hall have been completely refurbished, one of th8 final large
upgrade projects highlighted over the past few years. Other refurbishments remainlng are to the appearance
of the entrance way3 to the main hall vthiGh are need of full redecoration and general reinstating of plasler
work on the internal walls.

Flnan
l Reviv•V
The club holds cash in reserves as a cover for a dramatic drop in the main income of Hir8 of hall or other
income generation, arKI also an amount to cover unexpected large items of repair or refurbishment as they
may arise. The funds needed for this are considered lo be equal to the previws year expenditure recorded In
the accounts (exduding notable one off expenditures). pkjs £10,000. The full year expenditure requirement
allows the dub to operate as normal for a full 12 months Mtiile a reor9anization is carried out to replace
incomes or reduce expenditure.
Currenlly. this equates to a fund requirement of £35,473 using the r￿ureS in Ihe accounts. The reserves at
the year end are £32,605 held in Short Terni Savings account. having closed the Fixed Investments during the
ye8r. This is £2.868 under the agreed target. There is an intention to continue wilh intemal upgrade & repair
work around the main building including replaslering of hall ways and replacing roof drains at an èslimated
cost of £1,400.
Within the year. the dub closed the long stsnding Inv8strnant Account, depositing the funds into the Short
Term notice account,. as this has recently given higher returns and is also considered a safer and more
prudent place to hold cash, with less fisk to value fluctuations.
The total incoming resources for the year amounted lo £32.551 (2022 - £26.627). Expenditure in the year
amounted to £25,473 (2022 - £26.031). This brought a surplus for the year of £7,078 (2022 deficit £596).
This is a large rise on previ¢XJS years due to a slight increase in extwnal hall hire houdy rate of £1.34 on
average, set at the start of 2023 in order to cover the expected rlse In healing cosls. which levelled mid year
and began to fall at the end of the year from earlier hyhs. In addition, the Repairs & Mainténanc8 has
reduced now the major projects are compEet8d.
The day to day funding is held In a current account. Cu￿entlY wlth a uedlt of £14,954 {includes cash in hand).
This is considered sufficient to meet the immediale daily Tvnnlng costs ￿thOut use of R6serve funds.
During 2022. the club resumed a charge for membership fee after 2021 zero charge as comp8nsation lor lack
of activities for most of the year. The fee ros6 by just £1 again unfortunately in order to maintain a break even
on memb8rs frea acttvities.
tatement of Trustee8' Res
nslbllllles
The Trustees are responsible for keeping accounting records which disdose, with reasonable accuracy, the
financlal posillon of the charity and which enable thetn to as￿rtain the financial position of the of the ¢harity
and which enable Ihem to ensure Ihat the financial stalements comply with applicable law, regulations and
Iwst deed. They are also responsible for saf8guarding the assets of the charity and hence for taking
reasonable steps for the preventton and delection of fraud and other iffegularities.
This report was approved by the Board of Tru5tee5 on 151h February 2024.
MrGLee
Trusteé

TrAal L•lt
Y•w
TOW TN• Ymr
vtyunw
AthVllW* Genw•lry
v6sirn•ni knct¢ne
3711
70
Oth¢1 heLynirMJ Re5wrces
TOTAL INCOM*4G RESOIJRC
Costs d G￿￿#11n9 Vohfftw kncrfiiè
Costs cl Acii¥ilW tty
934
187
AGthlth•
142
19.W)7
Go¥Wn•￿t
TOTIL RtSOURCES expENDtD
IIET MOVIMINT FU1408
rol￿ L*t
Y*w
T*X•lThlsY•w
FIXEO ASSEYS
v•simwis
20.623
roYAL FIXED ASSÉTS
CURAENT ISSETS
1.69B
sThcx1 Twm kn¥•Mm•ri*
CasD * tywk in h•nd
TOTAL CUAREMT ASSÉTS
14,408
712
12I08
IIET ASSETS
FUNOS OF THE CI¢AiiirY
un￿¥tr￿e0 t￿5
Rosi￿1￿j lufyjs
TOTAL FUNDS
52

Cost
Revalue
Additions Dls
sals Wrfte Down De
reciation Nel Value
Land & Buildin
Prospect House
47.314
506.499
553,813
47,314
506,499
553,813
Buildin
rovem
New flat roof at rear
Installation of new 8ollers
Instellation of LED lighting
nt
2022 NBV 2023 Depn
2,782
3090.56 -11315.4
2,658 2952.95 -2603.05
2.563 2848.46 -1975.54
14,406
5,556
4.824
11,624
2,898
2.261
308.62
295.24
285.31
24.786
16.783
8,003
FIX
in
Kitchen Water Héater
Maln Hall Chairs
Paper Shredder
Vacuum
Laptop
Stacklng Tables
PA System
Stacklng Tables
Crockery
Bosh Eleclric Leaf B1￿mer
Defribulator Installation
Other- unknown in history
2022 NBV 2023 Depn
(290)
(918)
(38)
(51)
{208)
(526)
(184)
(190)
(160)
(8)
(32)
(19.￿#)>
1,020
45
85
347
102
204
13.5
42.5
173.5
448.5
104.5
232
188
81
315
-102
102.00
139
361
78
34.70
87.70
26.25
38.00
32.00
8.10
31.so
-87.7
-26.25
262
316
81
315
156
73
-32
19,
23.932
22.S03
1,429
curi
3 Security Camewas
1 Securlty Camera
Upgraded CCTV
Upgraded Intruder Alarm
Other - unknown in hlstory
2022 NBV 2023 Dapn
122.4
-122.4
165.9
-23.7
995.4
-142.2
503.3
-71.9
-3177
(214)
(95)
{5691
(2881
{4.076)
92
142
853
431
30.60
23.70
142.20
71.90
237
1,422
719
4.076
6,760
5.241
1,519
1.530.82
OVERALL TOTALS
102,792
506.499
44,527
564,764

l i
g ¥
.88 18"e2388=2¥8
X¥88
i¥
88
11
11
88
i" 1 580 ¥-jl jil?¥=U¥lj
¥ilal8 j
81
a¥ ¥ 88) 11*%23¥¥13-8¥88
14-
ifE
al*8888
88B8

Leyland Senlor Cltizens Social and Welfare Club
Notes to the Accounls Year Ended 31st Decomber 2023
NOTE 1- Basis of Preparatlon
These accounts have been prepared on Ihe basis of historic cost (except that investments ar8 shown
at market value) in accordance with the Accounling and Reporting by Charities - Stalement of
Recommended Practice (SORP 2005 }, and with Financial Reporting Standards for Smaller
Enterprises {FRSSE) along with the Charities Act.
han
o In Basis of Accountln
There has been no change to the accounting policies (valuation rules and methods of accounting)
since last year.
Chan
es to Prevlous Accounts
No changes have been made to accounts for prevlous yeats
NOTE 2 - Accounling Policlos
Incomln
Resources
These are included in the Statement of Financial Activities (SOFA) ¥then the charity becomes entitled
to the resources. the trustees are virtually certain they will recetve the resources and the monetary
value can be measured with sufficient ￿liabIlIty.
omln
resources with related ex
enditur
Where incoming resources have related expenditure las *ith fundraising or contract Income) the
incomlng resource5 and related expenditure are reported gr05s in Ihe SOFA.
Grants and donations
Granls and donations are only included in the SOFA when the charity has unconditional entitlement
lo the resources.
Tax rocl Ims on donatlons and lfts
Incoming resources from tax reclaims are included in the SOFA al Ihe same time as the gift lo which
they relate.
ontraclual income
nd erformance related
rants
This is only included in the SOFA once the related goods or services have been delivered.
ifts in Kind
Gifts kind afe accounted for at a reasonable eslimate of their value lo the charity or the amount
actually realised_ Gifts in kind for sale or dislribulion are induded in the accounts as gifts only when
sold or distributed by ihe chaiity. Gifts in kind for use by the charity are included in the SOFA as
incoming resources when receivable.
Donated servi
and facllltlés
These are only included in incoming resources (with an eqLAvalent amount in resources expended)
where Ihe benefil to the charity is reasonably quantifiable, measurable and material. The value placed
on these resources is the estimated value to the charity of the service or facility received.

Volunteof hel
The value of any voluntary help received is not induded in the accounts but is descrtbed in the
trustees, annu81 rep4)rt.
Investm
nt income
This is included in the accounts when receivable.
Investment
ains and losses
This includes any gain or loss on the sale of Invesbnents and any gain or loss resulting from revaluing
Investments io market value at the end of the year.
rec
nltlon
Liabilities are recognised as soon as there is a legal or GonstruGtive obligation committing the charity
to pay out resources.
Governance c
sts
These include costs of the preparation and examlnatlon of statutory accounts. lh8 costs of trustee
meetings and cost of any legal advice to trustees on govemance or conslitutional matters.
Grant8 wlth erforrnance condltlons
Where the charity gives a grant with condilions for Its payment being a specific level of service or
output to be prowded, such grants are only recognised in the SOFA once Ihe recipient of the grant has
provided the specified service or output.
Grants
able withou
erformanc•
nditions
These are only recognised in Ihe accounts when a commitment has been made and there are no
conditions to be met relating to the grant which remain In the control of Ihe charity.
ort Costs
Support costs include central functions and have been allocated to actlvity cost categories on a basis
consistent wilh the use of resources, eg. allocaling property costs by floor areas. or per capita, staff
costs by the time spent and other costs by Iheir usage.
Tan
Ible fixed assots for use b charit
These are capilalised if they can be used for more than one year. and cost at least £500, They are
valued at cost or a reasonable value on receipt.
Depreciation is charged al the following rates for these dassifKation of assets:
Asset Classificati
Property
Property Improvemenls
Fixlures. Fittings & Equipment
Securlty Equipment
Ra
NIL
10% Reducing BalanGe
10°/0 Straighl Line
10% Reducing Balance
Invostment8
Investments quoted on a reco9nised stock exchange are valued at markel value al Ihe year end.
Olher investment assets are included al twslees, best estimate of market value.
Slocks and w
rkln
ress
These are valued at the lower of cost or market value.

NOTE 3 - Analysis of Incoming resources
Vol nta Income
Anatysis
This Year Last Y￿r
Memberships
Analysls
This Yoar Last Y•ar
Hlre of Hall
23,094
23,094
Analysls
This Year Last Y•ar
Interest from Deposlt AcC￿nIS
Galn on Managed Ir)ve51ment
24
2,157
2,133
Anatysis
Thls Year Last Year
Dances
Whist
Craft Club
4,294
678
298
5.270
225
5,222

NOTE 4 . Analysis of Resources Expended
Analysis
Thls Year Lasl Year
Members Parties
Member Outings
1,734
934
1,734
934
Analys18
Thls Yaar Last Year
Cleanin￿Care1aker
Perfomiing Rights Llcen¢e
4,854
333
5.187
4,758
242
5,000
Cleanlnglcaretakar payments are to one sorvlng commlttee rnem￿r (2023 - ono), covering tlme
for cleaning and general malntenan¢e as well as oponlng & closlng for members and hirors.
Analysls
Thls Year La81 Yoar
Dance Organisers
Whist Prizes
Stationery & Postage
Repairs & Renewals
Cleaning Materials
Refreshments
Utilities
Insurance
Window Cleaner
Security System
Honorarium
IT Expenses
SRBC Premises Licence
Advertising
Depreciation
Miscellaneous
940
339
252
6.798
649
402
4,350
1,801
150
240
2,000
194
180
316
305
3,239
715
363
5,746
1.992
120
231
2,200
160
180
1.530
85
18.142
1,590
22
19.907
Honorariums totalling £2,200 were payable to Trio Committee Memborri (2022 - Two).
100A increase in the year to reflect rising cost of the alternative equivelant, first rise in over 5 years

Anatysis
Thls Year Last Year
Independent Examiner's Fee
411
190
190
NOTES-
anglble Fixed Ass8ts
Tangiblo Flx•d ￿seBts
Land and Bulldlng Fixtur•s. Flttings S•¢urlty
Buildln
Im
rovem?nt & E ulpmont
ui
ment
Total
At 01 January 2023
Addlllons lo December 2023
Al 31 December 2023
553,813
24,786
23.536
396
a932
6,780 608.895
553.813
24786
6,760 809.291
rocl
Basls
NONE
NIL
TOTAL
10%
15.893
10%
22,132
373
22,505
10%
4,972
268
5,240
Al 01 January 2023
Charge for the Year
At 31 December 2023
42,997
1,530
16.782
Net B k Value
At 31 December 2023 CIF
553,B13
1.427
1,520 564.764
At 01 January 2023 BIF
553.813
9.881
1,738
2,056 565.898
NOTE 6- Investmonts
Listed Investment5
Thls Year
At 1 January 2022 BIF
Addillons Within The Year
Withdrawals Withln The Year
20,623
22.780
21.817

Net Investrnent Gains l (Losses)
At 31 December 2022 CIF
2.157
20.623
NOTE 7 - Debtors & Prepayments
Analysis
Thls Y•ar Last Year
Trade debtors
Olher debtors
Prepayments and accrued income
300
231
1,567
2,098
NOTE 8 - Credltors & Accrual$
Analysls
Thls Y•ar Last Year
Trade Creditors
Other credilors
4,254
254
4,254)
<4.254)

Leyland Senlor Cltizens Social and Welfare Club {chty no. $00492)
Independent Examiner Report
I report on the accounts of Leyland Senior Citizens Social ar￿ Welfare Club for th& year ended 31 December
2023. vA)ich are sel out on the following pages
Res
ectlve Res
nsibilities of T￿￿tee5 and Examinor
The charity s Trustees are responsible for the preparation of the a¢￿unIs. The charity s Trustees consider
that an audit is not required for this year as stated within Section 144 of the Charities Act 2011, (the Charitles
Act) and that an independent examination is needed.
It is my responsibility:
to examine the accounts under Section 145 of the Charities Act:
to follow the procedures laid down in the General Directions given by the Charity Commissioners
under Section 145(5Xb) of the Charities Act. and
to stste whether particular matters have come to my attention.
Ba
18 of Inde
ndent Examinerfs Statement
My examination vrds carried out in accordance *ith the General Dir8ctions given by the Charrty Commission.
An examination includes a review of the accounting recofds kept by the charity and a comparison of the
financial statements pffjsented with those records. It also includes consideration of any unusual items or
disdosures in the financial statements and seeking explanatic)ns from you as Trustees conc4rning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit and,
consequently, I do not express an audit opinion on the financial statements as to whether they present a 'true
and fair vtew.. My report is limited only to the statements below.
nde
nt Examlnerfs Statem
nt
I have completed my examlnation, and confirm rK) materlal matters h84e comè io my attention giving me
cause to beli&ve that in any material respect'.-
(1) accounling records are not kept in accordance with sectton 130 of the Charities Act; or
(2} the accounts do not accord with those records" or
(3) the accounts do not comply with applicable requirements concemlng the fom and content of accounts
set out in Charities (Accounts & Reports) regulations 2008 other than a requirement that thè accounts
provide a 'lrue and fair view. which is nol a matter considered as part of an examination.
I have no concerns and have come across no matters to ¥thidi attention should be drawn, in order to enable a
proper understanding of the accounts to be reached. Further I have no concern regardlng the future solven
of the club during the Gurrent Covid pandemic, as there ts a likelihood of income being generated within 2024
and there are sufficient reserves built up to carry the dub until such time.
Mr D E Ashman
3 GreyihNvaite Court
Lancaster
L41 SUD
01 February 2023