CASTLEFORD AND DISTRICT YMCA CHARITY REGISTRATION NUMBER 504030 TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 HAIGH & CO Certified Accountants Grange Cottage Womersley Doncaster DN6 9BW CASTLEFORD AiYD DISTRICT YMCA TRUSTEES, AI¥4NUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AIYD ADMINISTRATION Castleford and District Young Mens, Christian Association ts an unincorporated association registered as a charity. number 504030. The registered office of the charity is 4 Comtnercial Street, Castleford, West Yorkshire, WFIO IDG. The charity is a180 referred to as Casileford YMCA. The Charity Ttustees who acted during the year ended 31 March 2025 were:_ Mrs Patricia Ann Batty Mr Jobn tbbotson (Resigned 20 Febnwy 2023) Mr Philip Cawser Mr Roy Austin Details of the charity's main agents and advisors are as follows:_ BANKERS: Barclays Bank plc Trinity Wall( Shopping Centre Teall Way Wakefield West Yorkshire WFI ISQ SOLICITORS: Lofthouse & Co The White House 16 W¢sley Street Castleford WFIO IAE INDEPENDENT EXAMINER.. Haigh & Co CertifLed Accountants Grange Cottage Wornersley DN6 9BW PRESIDENT.. Mr Roy Austin VICE PRESIDENT: Mr Ian Instone SECRETARY: Mr Roy Austin TREASURER: Mr Ian tnslone STRUCTURE, GOVERNANCE AND ,MANAGEMENT The Charity's constitutional matters are sel out in a Trust Deed dated 2 August 1927. T￿￿te¢S are appointed as and when required by the Committee Members, who look to appoint an equal share from both intemal and external Sources. Castleford YMCA, mission is to provide a facility which supports fellowship and health and wellbeing in our local community. We encourage participation, teamwork. respect and healthy communication, all as a Means to enable individuals to have confidence in their abilitiet>, to feel a positive part of th¢ir community and to tl]rivc. The YMCA 18 part of a worldwide fellowship based on the equal value of all persons, respect and freedom for all. tolerance and understanding betwe¢n people of diff¢r¢nt opinions and active concerns for th¢ n¢eds of the community. ALVIS AND 0￿ECTIvEs Our objectives are get to reflect our mission as above. Each year our tm8tees review our annual objectives and activities to ensure they continue to reflect OUT aims. In caTrying out this review the trustees have considered the charity commission's general guidance on public benefit, the YMCA England Strategic Plan 2022 to 2030, and the YMCA Mernbership Agreement Principles of Association which forni the link b¢tween individual YMCA'S and the National Council. The YMCA aims to provide a welcome to members themselves in a meeting place which is tbeirs to share, where friendships can be made and counsel sought and develop activilies which stinjulate and challenge its members in an environment that enables them to take responsibility and fmd a sense of achievernent. CASTLEFORD AND DISTRICT YMCA TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATION ACHIEVEMENTS AND PERFORMANCE The Trustees and Committee have completed a drive to increase membership and ensure consistent contsct details are collated for members to widen communication options. Sport5 faciliti¢8 have been upgraded to attract memb¢r8 and to ensure local league participation is maintained. 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 income is derived from the rental of th¢ freehold property. There were no funds malerially in deficit. A profe&8ional valuation of the fr¢¢hold property was undertaken by Alison Blaza Propety Services on 9th March 2018 and considered the market value of th¢ property at that time to be £600,000. The charity has now ceased the geneTOUS rent reductions that were allowed during COVID (and for an extended period thereafter) of £3.000 pa each for two of its tenants. This ensured th¢y were able to survive, in an area of below average incomes. ODe of the frnants has since sold on their busines5 and a new contract ts in place. The trustees are Confident that existing tenants will operate and fulfil their fmancial obligations and as such enable the charity to continue to operate and maintain its current level of activitie8. Approved on behalf of the Tru5tees'. Signature Full Name 21" August 2025 Dated CASTLEFORD AND DISTRICT YMCA INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CASTLEFORD AND DISTRICT YMCA l ￿port on the accounts of tlje Trnst for the year ended 31 March 2025 which are set out on pages 4 to 10. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The rharity's trnstees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not needed. It is my responsibility to: examin¢ the accounts under section 145 of the 2011 Act. to follow the procedures laid down in the General Directions given by the Charity Commission undw sectton 145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention. BASIS OF INDEPENDENT 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 accouttting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, 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 accounts present a 'true and fair view, and the report is limited to thos¢ matters set out in the slatement below. INDEPENDENT EXAMINERgS STATEMENT In the course of my examination, no matter has come to my attention: (i) whÉch gives me reasonable cause to believe that in any Material respect the requirements.. to keep accounting records in accordance with section 130 of the 2011 Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and charities SORP FRS102. have not been tnet; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 21° August 2025 HAIGH & CO DATED HAIGH & CO Grange Cottage Womersley Doncaster DNO 9BW CERTIFIED ACCOUNTANTS AND REGISTERED AUDITORS CASTLEFORD AND DISTRICT YMCA STATEMENT OF FINANCIAL ACTIVITIES ONCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEIIR ENDED 31. MARCH 2025 Unrestricted Notes Funds Total 2025 Total 2024 Income and EndowmenÉs from: Charitibl¢ Activities 37.929 37,929 35.748 Inv¢strnents Total Expenditure on:_ Charitible Activities Total Net movemellt in funds 13,331 13,331 (3.007) Reconciliation of funds: Total funds brought fonvard 823 639 823 639 826 646 Total Fund Carried Forward 836 970 836 970 823 639 CASTLEFORD AND DISTRICT YMCA BALANCE SHEET AT 31 MARCH 2025 Unrestrieted Notes Fund5 Total 2025 Total 2024 FIXED ASSETS Tangible Assets 608,692 608,692 609,658 CURRENT ASSETS Debtors Cash at Bank Cash in Hand 2,954 229,939 loo 2,954 229,939 loo 2,428 219,519 63 Total Current Assets 232 993 232 993 222 010 CREDITORS: amounts falling due within one y¢ar io Net Current Assets 228 278 228 278 213 981 Totsl Assets Less CUr￿nt Liabilities 836 970 836,970 823 639 NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds 243.414 243,414 230.083 Revaluation Reserve 12 593 556 593 556 593 556 TOTAL FUNDS 836 970 836 970 823 639 21" August 2025 The financial statements were approved by the Trustees on: Slglled on their behalf by: Signature Print Name Signature Print Name CASTLEFORD AI¥JD DISTRICT YMCA NOTES TO THE ACCOUNTS AT 31 TrL4RCH 2025 BASIS OF PREPARATION Basls of Accounting These fInan¢ial ststements have been prepared in accordance with the Statement of Recon]m¢nded Practice:. Accounting and Reporting by Charities preparing their accounts in accordance with the financial Rq)orting Standard applicable in the UK and Republic of Ireland (FRS102) (effectiv¢ Isr January 2015) and with Chariti¢s Act 2011. Changes to Previous Accounts No changes have been made to accounts for previous years. ACCOUNTING POLICIES Recognition of Incoming Resourees These are included in the Statement of Financial Activities (SOFA) when: - the charity becomes entitled to the resources; - the trnstees are virtually certain they will receive the resources" and - the monetary valu¢ can be measured with sufficient reliability. Incomlng Resources Thith Related Expenditure Where incoming resources have related expenditure the incoming resources and r¢lated expenditure are reported gross in the SOFA. Investment Income This is included in the accounts when r¢ceivable. Expenditure This is accounted for on an accrnals basis. Tangible Fixed Assets and Depreciation Expellditure on Lwgible f￿ed assets is capitalised in the Balance Sheet at cost. The costs of minor additions or those costing below £100 are not capilalised. Fixtures and Fittings Equiprnent IOO/o reducing balance 10 /0 reducing balance No depreciation is provided on buildings. Freehold Property A professional valuation of the freehold property was undertaken by Abson Blaza Property Services on 9 Mar¢h 20 18 and Considered the market value of the property at that time to be £600,000. Golng Concern Ai the time of approving the fmancial statements the trustees have reasonable expectations that the charity has adequate resources to continue in operational existence for the foreseeable fijture. Thus the tThstees continue to adopt the going concern basis of accounting in preparing the fmancial statements. CASTLEFORD AND DISTRICT YMCA IYOTES TO THE ACCOUNTS AT 31 MARCH 2025 Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. Basie Financial Instruments The charity only has fjnancial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instnunents are initialIy recognised at transaction value and subsequendy measured at their settlement value. 2.10 Debtors Debtors are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently they are measured at the c&sh or other consideration expected to be received. 2.11 Cash at Bank Cash at bank and in hand are basic fmancial assets and include c&8h in hand and deposits held at call with banks. CASTLEFORD AND DISTRICT YMCA NOTES TO THE ACCOUNTS AT 31 MARCH 2025 Income from:_ Charitable Activities Notes 2025 2024 Buffet Rent Receivable Subscriptions 214 36,793 922 128 34,960 660 Investments 2025 2024 Bank Interest received Expenditure on:_ Charitable Activities 2025 2024 Buffet Games Expenses Wages Rates and Insurance Light and Heat Repairs and Maintenance Legal and Professional Fee5 Cleaning Telephon¢, Postage and Stationery Donations Depreciation Sundry Expenses Sub8CriPtions Independent Examiner's Fees 27 18,503 2,348 2,776 1,493 465 61 66 150 17,160 5,694 2,380 10.513 34 70 250 1,069 174 1,283 966 510 1,179 EXPEI¥4DrruRE Trustee Expenses Trnstee expenses of £478 (2024: £245) were reimbursed to one (2024.. One) trustee during th¢ year. CASTLEFORD AND DISTIUCT YMCA NOTES TO THE ACCOUNTS AT 31 MARCH 2025 STAFF COSTS 2025 2024 Gross Wag¢s Average number of part-time equivalent employees in the year 2025 2024 Administration Cleaning No ¢mployee re¢eiv¢d remuneration of mor¢ than £60,000. None of the trnstees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. The charity tnad¢ the following donations:_ Children with cancer Nil 250 TANGIBLE FIXED ASSETS Freehold Furniture & Fittin ui Total COST OR VALUATION Balance Brought Forward Additions Revaluations Disposals 600,153 27,668 4,156 631,977 Balance Carried Forward 631977 ACCUMULATED DEPRECIATION Balance Brought Fonvard Charge For The Year Disposals 153 19,156 851 3,010 115 22,319 966 Balance Carried Fonvard 153 3.125 CASTLEFORD AND DISTRICT YMCA NOTES TO THE ACCOUNTS AT 31 MARCH 2025 NET BOOK VALUK Brought Forward 600.000 Carried Fonvard 600 000 608.692 REVALUATION The freehold propety was revalued on 9, March 2018 by Abson Blaza Property Services who considered the market value of the property at that time to be £600,000. The method of valuation adopted was an approach of capRtalising the market rental value of the prelllises. ThÈs was based on the rents in relation to three parts of the propety and a hypothetical rent in relation to the premises oc¢upied by the charity. The trustees are not aware of any material Changes since the last valuation. DEBTORS 2025 2024 Pr¢paym¢nts io CREDrroRS: atnounts falling due within one year 2025 2024 Accruals and Deferred Incom¢ li RELATED PARTY TRANSACTIONS There were no transactions to report during the year. 12 REVALUATION RESERVE 2025 2024 Balance Brought Fonvard 593 556 593 556 Balance Carried Forward 593 556 593 556 The revaluation reserve is effectively a fifftber balance of unrestricted fimds, however it is shown separately due to its size and unrealised nathre. -io-