(.'hkir .[.' l.lt ra ti ljti ,5 1): i l).4-1) REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name.. Calverley Charity- The Workhouse Allotment Charity Registration No.. 504497 Address.. Leeds City Council Civic Hall Leeds LS1 1JF Sole Trustee: Leeds City Council Represented by the three ward councillors for Calverley and Farsley. Councillor P Cartill, Councillor A Carter and Councillor C Timmins. TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present the Annual Report and accounts for the Calverley Workhouse Allotment Charity for the year ended 31 March 2025. Hlst ob'ective actlvltles and ublic beneflt of th Chari Established in 1758 by virtue of an enclosure award, the purpose is the prevention or relief of povety of residents of the former manor of Calverley. Original trustees were the Churchwarden and overseers of the poor. Pudsey Borough Council subsequently became sole trustee and have now been succeeded by Leeds City Council: Flnanclal Review Results The Calverley Workhouse Allotment Charity's Net Movement of Funds for the year was a net inflow of funds of £1,408.354 (2024 result - net inflow of funds £133), The fund balance at 31 March 2025 was £1,411,514 (31 March 2024- £3,160). The net inflow of funds and increase in fund balance is due to a transaction for a one-off sale of land in the 24125 financial year of £1.4 million. Investment powers The truslees have the power to make investments in accordance with charity law. Events since the end of the year There have been no events since the end of the year which would have a material effect on the financial statements, and the trustees plan to continue the existing operations of the Calverley Workhouse Allotment Charity. ) CALVERLEY CHARITY - THEWORKHOUSE ALLOTMENT With the sale of the Dawson's Corner land to Leeds City Council's Highways department in wd cree tee! ay[encanto] at a 24/25 for £1 .4m, the level of income exceeded the threshold for a full audit. To Leeds City fe Council's knowledge, the accounts had not previously exceeded the threshold for an audit. a"aeFoe at 4% SerranoCees eke<= WA Les re > hte Sa™ enaStr= ot An application has been made to the Charity Commission for a dispensation from an audit ao on the grounds that: ie cess - A tender request was made to a number of audit firms who do audits of Leeds City - = FAMERSOR Council's accounts, grant claims and government returns and any other assurance See aR aes agee ee oe" Fe exercises that arise for the audit of the 24/25 Calverley Charity oat Ens Ae eR anne ae bow[-] The Workhouse eT 9-avee Allotment accounts. There was no interest in the tender; no one responded with a an PaaS = Cs eek wens Siri “iow eyes proposal to undertake the audit. Bakr bers oe SELEY OMI SS als SEN Gk - = - The 24/25 accounts have fewer than 20 transactions in total which are investment = ps =. oie interest transactions and other income transactions, including a transaction for a one­ SWBaty department for a road widening scheme. Separate officers from Leeds City Council'soff sale of land in year of £1.4m from the charity to Leeds City Council's Highway's Sal] oloe peek ahaa!beep oree tase soewae ME Se!5 weyme aCele ctne.ey SETee wy Shasa Legal Services dealt with the sale for the charity and for the Highways department to[pierre] © We STUHe Sn.© peas somesry Cine as eS{sae8 maintain segregation of duties and external advice was also provided for the charity. ee - a - rie As a result, the 24/25 income for Calverley Charity ‘weneshe cto **r** Fem-gheetarreeyROMANEFoye Sec REPT,rera[-] The Workhouse Allotment was Be ae“Ea ee Taeet = £1,408,354, the income from the sale of the land, investment income and de minimis epee rental income. re 1 ep Src pen ets ieaeSew a **e** rSarsee ~D teat “Ae - - There was no expenditure for Calverley Charity - The Workhouse Allotment in 2024/25. Therefore, there was no consequential spending because of the increased inflow of funds in 2024/25 that requires further assurance and scrutiny. - - pes The three ward councillors for Calverley and Farsley are the representatives of Leeds “752,sareSEa.. ‘at;ea eai moe[|] atuckVTE EVELTe tae RS oe City Council as trustee for the charity. The funds are held within Leeds City Council bank accounts separately recorded, so any withdrawals or transfers are via the Council's Financial Services and subject to internal controls for the Council's bank dee ‘ae ro Reker haa Seare io Pit accounts as a result. EAL Geted AP > A decision regarding the dispensation is pending. While this is the case, an independent - i .° “% mi air oa Fett examination of the 24/25 accounts has been has undertaken to provide the assurance that the exercise gives. b 2 .r.-i' ('II..IRITI' . TFIF_ NTr'I)Illi kl()L,%F. .4LL() C'h4 rj +1. 14 £￿￿￿.￿tr£I1]I)D N i): 711.141)7 TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 Trustees, Res onslbilit in Relation to Flnancial Statements Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Calverley Workhouse Allotment Charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the trustees are required to: 1. select suitsble accounting policies and apply them consistently. 2. make judgements and estimates that are reasonable and prudent. 3. follow applicable accounting standards: and 4. prepare the financial statements on the Going Concern basis. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Calverley Workhouse Allotment Charity and enable them to ensure that the financial statements comply with section 132 (1) the Charities Act 2011. The trustees are also responsible for taking reasonable steps for the prevention and detection of fraud and other irregularities. Slgned on beh l! of the trustee Slgnature: Name: ,,Ikor C Po•ltlon: Date: z£ /01/20i6 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CALVERLEY WORKHOUSE ALLOTMENT CHARITY I report on the accounts of Ihe Trust for the year ended 31 March 2025, which are set out on pages 4 to5. ectiv onslbili stees nd examin 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 under section 144(21 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It 18 my responsibility to.. examine the accounts under section 145 of the 2011 Act., to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(51(bl of the 2011 Act., and to state whether particular matters have come to my attention. Basls of ind endent examiner's re My examination was carried out in accordance wtth Ihe General Directions given by the Charity Commission. An examination includes a review of the accounling records kept by the charity and 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 88 to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. endent examiner, statem nt In connection wtlh my examination, no matter has come to my attention: (1) which gives me reasonable cause to believ8 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 have not been met., or (21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Suleman Asghar CPFA CIPFA- Chartered Institute of Public Finan￿ and Accountancy Financial Services Leeds City Council 3rd FIOOT West Civic Hall Date: 2710112026 TFII-, 111)12 Kl-11) [' IF. .IL.Li i-r.%kir.I'r STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Notes Restricted Unrestricted Funds Funds Total 2025 Total 2024 INCOME Income and endowments fTOm: Investments: 8,352 8,352 131 Other 1,400,002 1,400,002 rotal 1408 354 1,408 354 133 EXPENDITURE Expenditure on: Charitable actlvltles Total Net movement in funds 1,408,354 1,408,354 133 RECONCILIATION OF FUNDS Total funds brought foMard 3,160 3,160 3,027 Total funds carried fornard 1411 514 1,411 514 Ch.4rit¥ l.