CASTLEFORD AND DISTRICT YMCA
CHAIUTY REGISTRATION NUMBER 504030
TRUSTEES, REPORT AND ACCOUNTS
FOR THE YEikR ENDED 31 MARCH 2024
HAIGH & CO
Certified Accountants
Grange Cottage
Womersley
Doncaster
DN6 9BW

CASTLEFORD AYI D DISTRICT YMCA
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AIYD ADMINISTIL4TION
Castleford and District Young Mens, Christian Association is an unincorporated association r¢gistered as a charity, number
504030. The r¢gAStered office of rhe cl￿tty is Conmjercial StreeL Castlefor(L West Yorkshire, WFI O I DG.
The charity is also known as the YMCA.
The Charity Trustees who acted during the year ended 31 March 2024 were'.-
Mrs Patricia Ann Baty
Mr John Ibbolson
Mr Philip Cawser
Mr Roy Austin
Details of the charity's nlain agents and advisors are as follow¥:_
BANKERS:
Barclays Bank plc
5 Market Place
Poniefract
Wesi Yorkshire
WF8 IAG
SOLICITORS:
Lofthouse & Co
The White Hou8e
16 Wesley Street
Castleford
WFIO IAE
'DEPENDENT
EXAMINER:
Haigh & Co
Certified Accountants
Grange Cottage
Womersley
DN6 9BW
PRESIDENT:
Mr Roy Austin
VICE PRESIDEIYT:
Mr lan Instone
SECRETARY:
Mr Roy Austin
TREASURER..
Mr lan Instone
STRUCTURE, GOVERNANCE AND MANAGEMENT
Th¢ Charity's ¢onstitutional matters are set out in a Trnst Deed dated 2 August 1927.
Trustees are appointed as and whcn required by the Committee Membc"r8. who look to appoint an equal share from both
internal and external sources.
Castleford YMCA, mission is to provide a facility which supports fcllow8hip and health and wellbeing in our local
community. We encourage participaiion, teamwork. respect and healthy communication, all as a means to enable
individuals to have Lonfidence in their abilities, to feel a positive part of their community and to thrive. Th¢ YMCA is part
of a worldwide fellowship based on the cqual value of all persons, respect and frecdom for all, tolerance and under8tanding
between peopl¢ of different opinions and active concerns for the needs of the community.
AIMS AND OBJECTIVES
Our objectives are set to reflect our mission as above. Each year our tru81ees revi¢w our annual objectives and activities lo
ensure they continue to Tetlect our aims. In carryingF Out this review the trustees have considered the charity Commission's
general guidance on public benefit, the YMCA England Strategtc Plan 2022 to 2030, and the YMCA Membership
Agreement Principles of Association which forn] ihe link between individual YMCA'S and the National Council.
The YMCA aims to provide a welcome to members themselves in a meeting place which is theirs to share, where friendships
can be made and ¢ounsel sought and develop activities which stimulat¢ and challenge its n]emb¢rs in an environment that
enables them to tak¢ responsibility and fmd a sens¢ of achievement.

CASTLEFORD AND DISTRICT YMCA
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTIL4TION
ACHIEVEMENTS AND PERFORMANCE
Castleford YMCA exists to provide opportLmitie8 for th¢ Conmiunity through the provision of activities and facilities at its
small premises. The Committee h&8 continued to improve internal facilities in order to attract more members. Further
investment and change plans are under consideration for 2025 to strengthen the focus on target audience of the wider YMCA
Tnovement.
FINANCIAL REVIEW
The YMCA consider that the current level of reserves is required to maintain its current activities and to support the
property. The Charity's principal source of incorne is derived from the rental of the freehold property. There were no funds
mat¢rially in deficit.
A professional valuation of the freehold prop¢rty was undertaken by Alison Blaza Property Services on 9 March 2018 and
considered the market value of the property at that time to be £600,000.
The charity has also extended a temporary rent reduction throughout 2024 of £3,000 each for two of its tenants. This has
been to ease their fu￿nCIal burdcn during the testing COVID times. in an area of below average incomes. Rents are to be
noM￿Lised for 2025. Th¢ trustees are confident that their existing tenants will continue to operate and fulfil their financial
obligation8 to the charity and as such ¢nable the charity to continue to op¢rate and maintain its. current level of activities.
Approved on behalf ol the Trustees:
Signature
Full Name
'XS Dated

CASTLEFORD AND DISTRICT YMCA
INDEPEIYDENT EL4MIN4ER'S REPORT TO THE TRUSTEES OF CASTLEFORD AND DISTRICT YMCA
I report on the accounts of the Trust for the year ended 31 March 2024 which are set out on pages 4 to l O.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trnstees are responsible for the preparation of the accounts. The charity's trnstees consider that an audit is not
requir¢d for 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:
examine the accounts under section 145 of the 2011 Act.
to follow the procedur¢s laid down in the General Dir¢ctions given by the Charity Commission under section
145(5)(b) of the 2011 Act; and
to state whether particular matters have corne to my attention.
BASIS OF IIYDEPEIYDENT EXAMINER'S REPORT
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination
includes a review of the accounring Tecords kept by the charity and a comparison of the accounts presented with those
records. It also includ¢s consideration of any unusual items or disclosures in the accounts, and seeking explanations from
you as Trust¢es concerning any such matters. The procedures undertaken do not provide all the eviden¢¢ that would be
required in an audit and, consequently no opinion is given as to whether the accounts present a 'true and fair view, and the
report is IiEnit¢d to those matters set out in the statement below.
INDEPENDENT EXAMINER?S STATEMENT
In the course of Eny exan]ination, no matter has come to my attention".
(i)
which gives me Teasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordan¢¢ with section 130 of the 2011 Act. and
to prepare accounts which accord with the accounting records and comply with the accounting requir¢ments of the
201 l Act and charities SORF FRSIO2.
have not been met. or
(2)
to which, in my opinioffj attention should be drawn in order to enable a proper understanding of the accounts to be
reached.
HAIGH & CO
DATED ..
HAIGH & CO
Grange Cottage
Womersley
Donea$ter
DN6 9BW
CERTIFIED ACCOUNTANTS AND
REGISTERED AUDITORS

CASTLEFORD AND DISTRICT YMCA
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31" IVIARCH 2024
Unrestricted
Notes Funds
Total
2024
Total
2023
Income and Endowments from:
Charitible A¢tivities
Investrnents
35,748
35,748
34,968
Total
Expenditure on:_
Charitible Activities
Total
Net movement in funds
(3,007)
(3,007)
(3,568)
Reconciliatlon of funds:
Total funds brought fonvard
826 646
830 214
Total Fund Carried Forward
823 639
823 639
826 646

CASTLEFORD AND DISTRICT YMCA
BALAINCE SHEET AT 31 MARCH 2024
Unrestricted
Notes Funds
Total
2024
Total
2023
FIXED ASSETS
Tangible Assets
609,658
609,658
610.427
CURRENT ASSETS
Debtors
Cash at Bank
Cash in Hand
2,428
219,519
63
2,428
219,519
63
2.373
217,716
191
Total Current Assets
222 010
222 010
220 280
CREDITORS: amounts falling due
within one year
io
Net Current Assets
213 981
213 981
216219
Total Assets Less Current Liabilities
823 639
823 639
NET ASSETS
FUNDS OF THE CHARITY
u￿restrICted Funds
230,083
230,083
233,090
Revaluation Reserve
12
593 556
593 556
593 556
TOTAL FUNDS
823 639
823 639
The financial statements were approved by the Trustees on:
Signed on their behalf by:
Signature
Print Name
SAgnature
Print Name

CASTLEFORD AND DISTIUCT YMCA
NOTES TO THE ACCOUNTS AT 31 MARCH 2024
BASIS OF PREPARATION
Basis of Accounting
These financial statements hav¢ been prepared in accordance with the Statement of Recommended Practice...
Accounting and Reporting by Chariti¢s preparing their accounts in accordance with the financial R¢porting
Standard applicable in the UK and Republic of Ireland (FRSI 02} (effective I" January 2015) and with Charilies Act
2011.
Changes to Previous Accounts
No changes have b¢en made to accounts for previous years.
ACCOUNTING POLICIES
Recognition of 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 th¢ resources. and
the monetary value can b¢ measured with sufficient reliability.
Incoming Resources with Related Expenditure
Where incoming resources have relat¢d expenditure the incoming resources and related expenditure are reported
gross in the SOFA.
Investment Income
This is included in the accounts when receivable.
Expenditure
This is accounted for on an accruals basis.
Tangible Fixed Assets and Depreeiation
Expenditure on tangible fixed assets is capitalised in the Balance Sheet at cost. The costs of minor additions or
those costing below £100 are not capitalised.
Fixtyres and Fittings
Equipm¢nt
IOO/o reducing balance
10 % reducing balance
No depreciation is provided on buildings.
Freehold Property
A professional va]uation of the freehold propety was undertaken by Abson Blaza Property Services on 9th March
2018 and considered the markct value of the property at that time to be £600,000.
Going Coneern
At the time of approving the fjnancial statements the truste¢s have reasonable expectatlOlL8 thai the charity has
adcquate resources to continue in operational exist¢nce for the foreseeabl¢ ￿ture. Thus the trustees continue to
adopt the going concern basis of accounting in preparing the f￿anCIaL statements.

CASTLEFORD AND DISTRIcf YMCA
NOTES TO THE ACCOUNTS AT 31 MARCH 2024
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
Basie Flnancial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic fmancial instnuDents.
Basic financial instruments are initially recognis¢d at transaction value and subsequently measured at their
settlement value.
2.10
Debtors
Debtors are rneasured on initial recognition al settlement amount after any trade discounts or amount advanced by
the charity. Subsequently they are mcasured at the cash or other consideration expected to be received.
2.11
Cash at Bank
Cash at bank and in hand are basic fmancial ass¢ts and include cash in hand and deposits h¢ld at call with banks.

CASTLEFORD AND DISTRICT YMCA
NOTES TO THE ACCOUNTS AT 31 MARCH 2024
Income from:.
Charitable Activities
Notes
2024
2023
Buffet
Rent Receivable
Subscriptions
128
34,960
660
34,968
Investments
2024
2023
Bank Interesl r¢ceived
Expendlture on:.
Charitable Activilies
2024
2023
Buffet
Games Expens¢8
Wages
Rates and Insurance
Light and Heat
Repairs and Maintenance
Tenancy Repairs
Cleaning
Telephone, Postage and Stationery
Douationb
Depreciation
Sundry Expenses
Subscriptions
Independent Examiner's Fees
150
17.160
5,694
2,380
10,513
343
23.361
5,433
2,107
6,264
610
34
70
250
1,069
174
1,283
50
1,127
482
1,053
612
EXPENDITURE
Trustee Expenses
Truslee expenses of £245 (2023: £Nil) were reimbursed to one (2023.. None) trustee during th¢ year.

CASTLEFORD AIYD DISTRICT YMCA
NOTES TO THE ACCOUNTS AT 31 MARCH 2024
STAFF COSTS
2024
2023
Gross Wages
Average numb¢r of part-time equivalent employees in the year
2024
2023
Administration
Cl¢aning
No employee received remuneration of more than £60,000.
None of the trnstees have been paid any remuneration or r￿e1Ved any other benefits from an ¢mployment with their
charity or a related entity.
GRANTMAKING
The charity made the following donations:_
Children with cancer
250
TANGIBLE FIXED ASSETS
Freehold
Pro
er
Furniture
Fittin s
Total
COST OR VALUATIO
Balance Brought Forward
Additions
Revaluations
Disposals
6￿.153
27,668
3,856
300
631,677
300
Balance ca￿led Fonvard
600 153
631977
ACCUMULATED DEPRECtATION
io%
2,887
123
Balance Brought Forward
Charge For The Year
Disposals
153
18.210
946
21,250
1,069
Balance Carried Forward
153

CASTLEFORD AND DISTRICT YMCA
NOTES TO THE ACCOUNTS AT 31 MARCH 2024
8J
NET BOOK VALUE
Brought Forward
600.000
969
610427
Carried Fonvard
600 000
609 658
REVALUATION
The freehold property was revalued on 9th March 2018 by Abson Blaza Property Services who considered the
mark¢t value of the property at that time to be £600,0(K). The method of valuation adopted was an approach of
capitalising the market rental value of the premises. This w&8 based on the r¢nts in relation to three parts of th¢
property and a hypothetical rent in relation to the premises occupied by the charity. The ITUSt¢es are not aware of
any material changes Since the last valuation.
DEBTORS
2024
2023
Prepayments
io
CREDITORS: amounts falling due within one year
2024
2023
AccruaEs and Deferred Income
li
RELATED PARTY TIL4NSACTIONS
There were no transactions to report during the year.
12
REVALUATION RESERVE
2024
2023
Balance Brought Fonvard
593 556
593 556
Balance ca￿led Forward
593 556
593 556
The revaluation reserv¢ is effectively a fijrther balance of unrestricted funds, however it is shown separat¢ly (lue to its size
and unrealised nature.
-io-