Charity Number 500492
Leyland Senior Citizens Social and Welfare Club
Annual Report and Accounts
31 December 2024
**Leyland Senior Citizens Social and Welfare Club Report and Accounts Contents**
Charity information Report from the Trustees Examiners’ report
## **Leyland Senior Citizens Social and Welfare Club Charity Information**
## **Trustees:**
Mr G H Lee (Appointed 12 March 2011) Mr D Loftus (Appointed 17 February 2022) Mr C Ashcroft (Appointed 1 September 2019) Mrs A McCormick (Appointed 15 February 2024)
**Social Committee:** Mrs J Almond Mr T Almond Mrs C Ashcroft Mrs C Spencer Mr J Hewitt Mr J Richmond Mrs S Richmond Mr E Leach Mrs P Leach Mrs J Anderson
## **Accountants:**
Mr D E Ashman 3 Greythwaite Court Lancaster LA1 5UD
## **Bankers:**
National Westminster Bank Plc 2 Golden Hill Lane Leyland Preston PR25 3LP
**Principal Address:** Prospect House 45 Sandy Lane Leyland Preston PR25 2EE
**Registered charity number** 500492
**Leyland Senior Citizens Social and Welfare Club Report of the Trustees**
The Trustees present their report and financial statements for the year ended 31 December 2024.
## **Reference and Administration Details**
Details of the current trustees, advisors and principal addresses of the charity are set out on the previous page. The Trustees addresses have been with held because it is felt that there is an inherent vulnerability in disclosing this information, due to the fact they are all of post retirement age and do not consider it to be appropriate that this be publicly available.
## **Structure, Governance and Management**
Leyland Senior Citizens Social and Welfare Club is governed by a trust deed and is registered with the Charity Commission (registered charity number 500492). The trust deed requires four trustees to be appointed. Trustees are appointed by the existing trustees and are briefed on their responsibilities as trustees prior to their acceptance of the role.
The charity is ultimately managed by the trustees, however the day-to-day running of the charity is delegated to the social committee members, which number nine named on the previous page. Each member has their specific responsibility in the club and formal meetings are held each month.
## **Activities and Objectives**
The objective of the charity is to provide facilities for recreation or other leisure-time occupations in the interest of social welfare for elderly persons, with the object of improving their conditions and quality of life through a range of activities. This is done by providing such activities as dances, card and table top games, parties, as well as providing a regular place to meet in a relaxed social environment. This is to be available for 52 weeks of the year.
This is mainly held at the premises in Leyland, to which members travel. Any members with difficulty in mobility are offered assistance from committee members to enable them to attend wherever possible.
Membership fees are kept as low as reasonably possible, so to be available to everyone of limited means.
## **Achievements and Setbacks**
The club has provided a social atmosphere and environment for just over 80 members. Members attending regular events at the club remains steady and in some cases has continued to rise where a party atmosphere is evident.
Regular continue to be well attended and 4 main parties held in the year being, AGM dance, an Easter Party, Halloween Party and the end of year Christmas Party. All were attended by just over three quarters of the membership.
During the year, the ladies toilets in the main hall have been completely refurbished in line with the Gents last year, including a major upgrade to make them disabled accessible. Other refurbishments planned for next year is the appearance of the entrance ways to the main hall which are need of full redecoration and general reinstating of plaster work on the internal walls, delayed from this year to allow the toilet refurbishment to be completed.
## **Financial Review**
The club holds cash in reserves as a cover for a dramatic drop in the main income of Hire of hall or other income generation, and also an amount to cover unexpected large items of repair or refurbishment as they may arise. The funds needed for this are considered to be equal to the previous year expenditure recorded in the accounts (excluding notable one off expenditures), plus £10,000. The full year expenditure requirement allows the club to operate as normal for a full 12 months while a reorganization is carried out to replace incomes or reduce expenditure.
Currently, this equates to a fund requirement of £35,362 using the figures in the accounts. The reserves at the year end are £34,389 held in Short Term Savings account, £973 under the agreed target. There is an
intention to continue with internal upgrade & repair work around the main building including replastering of hall ways and replacing roof drains at an estimated cost of £2,400.
The total incoming resources for the year amounted to £32,704 (2023 - £32,551). Expenditure in the year amounted to £31,612 (2023 - £25,473). This brought a surplus for the year of £1,091 (2023 surplus £7,087). This is a reduction on previous years due to to expenditure on the toilet refurbishment costing just over £6,000.
The day to day funding is held in a current account, currently with a credit of £16,426 (includes cash in hand). This is considered sufficient to meet the immediate daily running costs without use of Reserve funds.
During 2024, the club membership fee rose by £1, first time since 2022 in order to maintain a break even on members free activities.
## **Statement of Trustees’ Responsibilities**
The Trustees are responsible for keeping accounting records which disclose, with reasonable accuracy, the financial position of the charity and which enable them to ascertain the financial position of the of the charity and which enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. 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.
This report was approved by the Board of Trustees on 15[th] February 2025.
Mr G Lee Trustee
**Charity no. 500492** Page 1
## **Leyland Senior Citizens Social and Welfare Club**
## **Statement of Financial Activities for the Year 1st January 2024 to 31st December 2024**
|**Incoming resources**
**_Incoming Resources from Generated Funds_**
Voluntary Income
Activities for Generating Funds
Investment Income
**_Incoming Resources from Charitable Activities_**
Other Incoming Resources
**TOTAL INCOMING RESOURCES**
**Resources Expended**
**_Costs of Generating Funds_**
Costs of Generating Voluntary Income
Costs of Activities for Generating Funds
**Charitable Activities**
**Governance Costs**
**TOTAL RESOURCES EXPENDED**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
**Gross Transfers Between Funds**
**Net incoming/(outgoing) resources before**
**other recognised gains/(losses)**
Gains and losses on revaluation of fixed assets
**NET MOVEMENT IN FUNDS**
Total funds brought forward
Total funds carried forward|**Note**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total This**
**Year**
**Total Last**
**Year**
**£**
**£**
**£**
**£**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total This**
**Year**
**Total Last**
**Year**
**£**
**£**
**£**
**£**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total This**
**Year**
**Total Last**
**Year**
**£**
**£**
**£**
**£**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total This**
**Year**
**Total Last**
**Year**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|
||3
3
3
3
4
4
4|||||
|||410||410|378|
|||25,547||25,547|25,468|
|||590||590|1,483|
|||||||
|||6,157||6,157|5,222|
|||||||
|||-|-|-|-|
|||||||
|||**32,704**|**-**|**32,704**|**32,551**|
|||||||
|||1,612||1,612|1,734|
|||5,356||5,356|5,187|
|||||||
|||24,363||24,363|18,142|
|||||||
|||281||281|411|
|||||||
|||**31,612**|**-**|**31,612**|**25,473**|
|||||||
|||**1,091**|**-**|**1,091**|**7,078**|
|||||||
|||-|-|-|-|
|||||||
|||**1,091**|**-**|**1,091**|**7,078**|
|||||||
|||-|-|-|-|
|||||||
|||**1,091**|**-**|**1,091**|**7,078**|
|||||||
|||-||-|-|
|||||||
|||**1,091**|**-**|**1,091**|**7,078**|
Page 2
## **Charity no. 500492**
## **Leyland Senior Citizens Social and Welfare Club**
## **Balance Sheet for the Year 1st January 2024 to 31st December 2024**
|**FIXED ASSETS**
Tangible assets
Investments
**TOTAL FIXED ASSETS**
**CURRENT ASSETS**
Debtors
Short Term Investments
Cash at bank and in hand
**TOTAL CURRENT ASSETS**
**Creditors: amounts falling due within one year**
**Net current assets/(liabilities)**
**Total assets less current liabilities**
Creditors: amounts falling due after one year
Provisions for liabilities and charges
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted funds
Restricted income funds
**TOTAL FUNDS**|**Note**|**Unrestrict**
**ed Funds**
**Restricte**
**d Funds**
**Total**
**This Year**
**Total**
**Last Year**
**£**
**£**
**£**
**£**|**Unrestrict**
**ed Funds**
**Restricte**
**d Funds**
**Total**
**This Year**
**Total**
**Last Year**
**£**
**£**
**£**
**£**|**Unrestrict**
**ed Funds**
**Restricte**
**d Funds**
**Total**
**This Year**
**Total**
**Last Year**
**£**
**£**
**£**
**£**|**Unrestrict**
**ed Funds**
**Restricte**
**d Funds**
**Total**
**This Year**
**Total**
**Last Year**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|
||5
6
7
8|||||
|||563,261||563,261|564,764|
|||-||-|0|
|||**563,261**|**-**|**563,261**|**564,765**|
|||||||
|||1,972||1,972|1,698|
|||34,389||34,389|32,605|
|||16,426||16,426|14,954|
|||**52,788**|**-**|**52,788**|**49,258**|
|||||||
|||(5,787)||5,787
-|(4,852)|
|||||||
|||**47,001**||**47,001**|**44,405**|
|||||||
|||**610,262**|**-**|**610,262**|**609,170**|
|||||||
|||||-|-|
|||||-|-|
|||||||
|||**610,262**|**-**|**610,262**|**609,170**|
|||||||
|||610,262||610,262|609,170|
|||||||
|||||||
|||**610,262**|**-**|**610,262**|**609,170**|
|||0
-
0
-||||
**Leyland Senior Citizens Social and Welfare Club**
Page 3
**Notes to the Accounts Year Ended 31st December 2024**
## **NOTE 1 - Basis of Preparation**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with the Accounting and Reporting by Charities – _Statement of Recommended Practice (SORP 2005_ ), and with Financial Reporting Standards for Smaller Enterprises (FRSSE) along with the Charities Act.
## **Change in Basis of Accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **Changes to Previous Accounts**
No changes have been made to accounts for previous years
## **NOTE 2 - Accounting Policies**
## **Incoming Resources**
These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources; the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.
## **Incoming resources with related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
## **Grants and donations**
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **Tax reclaims on donations and gifts**
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
## **Contractual income and performance related grants**
This is only included in the SoFA once the related goods or services have been delivered.
## **Gifts in Kind**
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Page 4
## **Donated services and facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit 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.
## **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## **Investment income**
This is included in the accounts when receivable.
## **Investment gains and losses**
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Governance costs**
These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **Grants with performance conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
## **Grants payable without performance conditions**
These are only recognised in the 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 the charity.
## **Support Costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Tangible fixed assets for use by charity**
These are capitalised 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.
Page 5
Depreciation is charged at the following rates for these classification of assets:
|Property
Property Improvements
Fixtures, Fittings & Equipment
Security Equipment
Asset Classification|Rate
NIL
10%
Reducing Balance
10%
Straight Line
10%
Reducing Balance|
|---|---|
## **Investments**
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## **Stocks and work in progress**
These are valued at the lower of cost or market value.
## **NOTE 3 - Analysis of Incoming resources**
## Voluntary Income
|**Analysis**|**This Year Last Year**
**£**
**£**|**This Year Last Year**
**£**
**£**|
|---|---|---|
|Memberships|||
||-|378|
||**-**
|**378**|
||||
|**Analysis**|**This Year Last Year**
**£**
**£**||
|Hire of Hall|||
||-|25,468|
||**-**|**25,468**|
||||
|**Analysis**|**This Year Last Year**
**£**
**£**||
|Interest from Deposit Accounts
Gain on Managed Investment|||
||-|282|
|||1,201|
||**-**|**1,483**|
||||
|**Analysis**|**This Year Last Year**
**£**
**£**||
|Dances
Whist
Craft Club|||
||-|4,366|
||-|632|
||-|225|
||**-**|**5,222**|
**NOTE 4 - Analysis of Resources Expended**
||**Analysis**|**This Year Last Year**
**£**
**£**|**This Year Last Year**
**£**
**£**|
|---|---|---|---|
|Members Parties
Member Outings||||
|||-|1,734|
||||-|
|||**-**|**1,734**|
|||||
|**Analysis**||**This Year Last Year**
**£**
**£**||
|Cleaning/Caretaker
Performing Rights Licence||||
|||-|4,854|
|||-|333|
|||**-**|**5,187**|
**Cleaning/Caretaker payments are to One serving committee member (2023 - One), covering time for cleaning and general maintenance as well as opening & closing for members and hirers.**
|**Analysis**|**This Year Last Year**
**£**
**£**|**This Year Last Year**
**£**
**£**|
|---|---|---|
|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|||
||-|960|
||-|316|
||-|305|
||-|3,239|
||-|715|
||-|363|
||-|5,746|
||-|1,992|
||-|120|
||-|231|
||-|2,200|
||-|160|
||-|180|
|||-|
||-|1,530|
||-|85|
||**-**|**18,142**|
||||
## **Honorariums totalling £2,400 were payable to Two Committee Members (2023 - Two). 9% increase in the year to reflect rising cost of the alternative equivelant, now capped for 5 years**
Page 6
## **Repairs & Maintenance includes refurbishment of toilets to widen and add additional facitlities to become disabled accessible, costing £6,239**
|**Analysis**|**This Year Last Year**
**£**
**£**|**This Year Last Year**
**£**
**£**|
|---|---|---|
|Independent Examiner's Fee|||
||-|411|
||||
||**-**|**411**|
## **NOTE 5 - Tangible Fixed Assets**
|**Tangible Fixed Assests**|**Land and**
**Building**
**xtures, Fitting Security**
**Total**
**Building**
**Improvement & Equipment Equipment**|
|---|---|
|**Cost**
At 01 January 2024
Additions to December 2024
At 31 December 2024|**£**
**£**
**£**
**£**
**£**
553,813
24,786
23,932
6,760
**609,291**|
||**553,813**
**24,786**
**23,932**
**6,760**
**609,291**|
## **Depreciation**
|**Basis**|**NONE**
**R.B.**
**S.L.**
**R.B.**|**TOTAL**|
|---|---|---|
|**Rate**|**NIL**
**10%**
**10%**
**10%**||
|At 01 January 2024
Charge for the Year
At 31 December 2024
**Net Book Value**
At 31 December 2023 C/F
At 01 January 2024 B/F|-
16,782
22,505
5,240
**44,527**
800
373
330
1,503||
||**-**
**17,582**
**22,878**
**5,570**
**46,030**||
||||
||**553,813**
**7,204**
**1,054**
**1,190**
**563,261**||
||553,813
8,004
1,427
1,520
**564,764**||
**NOTE 6 - Investments**
Page 7
|**This Year Lastyear**
**£**
**£**
At 1 January 2024 B/F
20,623
Additions Within The Year
Withdrawals Within The Year
21,817
-
Net Investment Gains / (Losses)
1,194
At 31 December 2024 C
**-**
**0**
**Listed Investments**|**Listed Investments**|**Listed Investments**|
|---|---|---|
||**This Year **|**Lastyear**|
||**£**|**£**|
||||
|||20,623|
||||
|||21,817
-|
|||1,194|
||C
**-**|**0**|
**NOTE 7 - Debtors & Prepayments**
|**Analysis**|**This Year Last Year**
**£**
**£**|**This Year Last Year**
**£**
**£**|
|---|---|---|
|Trade debtors
Other debtors
Prepayments and accrued income|||
||||
||||
||1
-|1,698|
||**1**
**-**|**1,698**|
**NOTE 8 - Creditors & Accruals**
|**Analysis**|**This Year Last Year**
**£**
**£**|**This Year Last Year**
**£**
**£**|
|---|---|---|
|Trade Creditors
Other creditors|||
||||
||0|(4,852)|
||**0**|**(4,852)**|
## **Leyland Senior Citizens Social and Welfare Club (charity no. 500492)**
## **Independent Examiner Report**
I report on the accounts of Leyland Senior Citizens Social and Welfare Club for the year ended 31 December 2024, 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 as stated within Section 144 of the Charities Act 2011, (the Charities 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(5)(b) of the Charities Act; and
- to state whether particular matters have come to my attention.
## Basis of Independent Examiner’s Statement
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 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, I do not express an audit opinion on the financial statements as to whether they present a ‘true and fair view’. My report is limited only to the statements below.
## **Independent Examiner’s Statement**
I have completed my examination, and confirm no material matters have come to my attention giving me cause to believe that in any material respect:-
- (1) accounting records are not kept in accordance with section 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 concerning the form and content of accounts set out in Charities (Accounts & Reports) regulations 2008 other than a requirement that the accounts provide a ‘true and fair view’ which is not a matter considered as part of an examination.
I have no concerns and have come across no matters to which attention should be drawn, in order to enable a proper understanding of the accounts to be reached. Further I have no concern regarding the future solvency of the club as there is a likelihood of income being generated on a regular basis throughout the following year and there are sufficient reserves built up to carry the club through, should revenues be dramatically reduced.
## **Mr D E Ashman**
3 Greythwaite Court Lancaster LA1 5UD
01 February 2025