**KIRKBURTON AND HIGHBURTON COMMUNITY ASSOCIATION** ## **NOTES ON ACCOUNTS** ## **YEAR ENDED 31[st] AUGUST 2021** __________________________________________________________________________________ ## **Coronavirus** Following on from 2020 our year ending 31 August 2021 was very much curtailed by the pandemic. We were restricted in our activities with what was allowed to happen in Burton Village Hall and therefore our rental income was affected. We continued to receive grants from Kirklees Council in regard to the Government Covid support scheme, as well as grant support from Kirkburton Parish Council. Grant funding in support of groups like ourselves has now ended, however ‘normal’ life at the hall has resumed with some changes in groups, dates and times. During the various lockdowns over the last twelve months we have fortunately been able to open the hall albeit on a restricted basis to children’s groups in line with the government guidelines. Both Highburton Playgroup and the Burton Out-of-School Club (BOSC) groups have continued to use the hall, and due to the Kirkburton Middle School using the Pavilion as a dedicated classroom, the BOSC have hired our hall more during the various school holidays. ## **Income over Expenditure** As mentioned above the grants that we have received have helped us maintain a surplus in funds over this difficult period and we intend to support local groups and charities with our surplus funds that we do not need for ourselves. Over the past twelve months we have been able to reduce our expenditure by nearly £11k whilst our income has grown by £5.5k due to the grant support. The biggest savings in expenditure came in heating & lighting, water, cleaning and general repairs. In July we did have some lead stolen from our roof and just paid out our insurance excess of £250 (it did happen again after our year end close), we have since done some work, with more to follow, which will hopefully deter future thefts. Some of the highlights are as follows: 1. Rental income £9787. Reduced from recent years due to the coronavirus, normally about £18k.. 2. The following works were carried out: - a. Roof repairs £ 250 b. Replaced hot drinking water boiler £ 420 ## **Utilities** We fixed our electricity tariff in September 2020 and the gas tariff in June 2020, they have been fixed until September 2023 and June 2023 respectively. We have fixed our prices for as long as possible due to unforeseen circumstances and since our year end the gas market has been turned on its head. We had fixed our gas through CNG a worldwide business but unfortunately they split off their UK business retail division and let it go bust whilst their remaining wholesale business has remained profitable. This has resulted in us needing to find a new supplier and we have signed up with EDF, although our gas costs will rise by £900 per year, this is much lower than the £2k increase that our broker claimed was the cheapest deal. Although we have fixed for three years there is a small charge for breaking the fixed contract which may be worthwhile if rates suddenly decrease. If we went onto the standard tariff and just waited to see how the market moves over the coming months then our monthly charges would increase by about £450 and who knows how long we would have to wait. So being on the new fixed rate even paying a penalty charge to leave would be less than a month’s extra charge on the standard tariff. As a comparison our combined heating and lighting costs have been as follows: 2017 £2898 2018 £2671 2019 £2699 2020 £2645 2021 £2227 ## **Burton Bulletin** The Bulletin continues to go from strength to strength with very positive feedback from the readership. Gerard Hetherington continues to do an excellent job as editor. In the past twelve months the Bulletin has broken even which does not include the £1250 it has received in grants, some of which was used to help publish an issue without charging the advertisers so the Bulletin is in a strong financial position. A very big thank you goes to Gerard, Pat Shaw, Dave Hilton, Lesley Rattigan, Jan Moscovitch and all the contributors that make the publication so interesting. Another very big thank you goes to John Boden who organises the distribution and to all of the distributors for their time and effort. ## **General Upkeep** General repairs and servicing at the village hall continues, the figure for the past year has decreased. If you were to look back on previous years you will see that this does fluctuate, as it all depends on what is needed to be done. As a comparison our costs for repairs and servicing were as follows; 2017 £3476 2018 £1917 2019 £2115 2020 £3266 2021 £1761 Special thanks go to Kaye Emberton for the excellent work she does and for the time and management that is undertaken by her in the role as Hall Manager. We have an odd job man and he continues to carry out several jobs to keep the village hall to a good standard. ## **Carbon Footprint** Like all village hall’s around the country we want to do our bit towards reducing the UK’s carbon footprint. You will already be aware that many of the light switches in the hall are on auto turn on and off, which stops certain lights being left on by mistake. Most of the lights in and outside the hall are already LED lights, which reduces the power requirement to run them. The central heating in the hall is powered by gas, however we have a timer in the cellar that is adjusted weekly to ensure we do not use more gas than is needed. The thermostat in the main hall is not to be adjusted by anyone apart from Kaye or myself and this is set at about 19-20 degrees. The solar panels on our roof since about 2008 help with reducing our electricity needs during the day and any surplus is returned to the national grid. Recently we have had a smart metre fitted in the cellar. All users of the hall can help with the reduction in our carbon footprint by ensuring all lights are switched off when not required particularly in the main entrance hall and main kitchen when not in use. ## **Rental Income** As mentioned our rental income has decreased due to the virus but we are still financially sound. In last year’s financial statement we did put forward some rent review figures which did not proceed any further due to the pandemic. The current rental charges were last increased in January 2007 and the proposed increases are later in this report. Up until now we have been able to keep the rental charges at the current level with the help from the user groups as we need to restrict our electricity usage by ensuring that lights and appliances are switched off when not required. This year I am not showing how we did against budget as the coronavirus has seriously disfigured our financials. Also I am not including the User groups payments as a comparison against our total rental income, because again the figures would not show a true reflection. All private functions did stop but have now resumed. ## **Hall Bookings Manager** After three years, Pam Askham has decided to step down as the Hall Bookings Manager. I would like to record the committee’s thanks and gratitude for her good work over this period and wish her a happy retirement. Claire Linley kindly agreed to advertise via Facebook for any volunteers in the villages to take on this role, as without any one coming forward we would not be able to take bookings for parties and one off events. We are pleased to say that Sophie Webster and Nicola Eastwood have volunteered to jointly take on the responsibility of this position and therefore future bookings can now take place. We would like to thank them both for stepping forward. ## **Hall Cleaner** During the lockdown period we had Mandy & Geoff Samuel carrying out cleaning on weekends only, as the children’s groups carried out their own cleaning. However in August 2021 Mandy & Geoff decided to stop and we have been fortunate to get Tracey Geary as our cleaner and she comes in for 12 hours per week. We are very pleased with her work and she will continue on a self-employed basis in the future. ## **Budget For 2021-22** I am including a budget forecast for the year 2021-22 which is set based on an estimated rental income of £20,000. With the hall opening up to more groups we anticipate full usage shortly once the schools go back in September. Utilities 26 % Maintenance/overheads 56 % Community 3 % Reserve 5 % Projects 10 % ## **Audit** I would like to thank Simon Coulthard for auditing the accounts. ## **Rental Charges For 2022** Below I have listed three proposals and it will be discussed and decided upon at the AGM which one we will adopt for the year starting 1 January 2022. As previously mentioned this is primarily being looked at due to requests that the hourly room charges are simplified so that they all finish with a zero. Before lockdown we had a healthy surplus and as the rental charges are primarily to cover the running of the hall then this is what we achieved, however as mentioned our new gas rate is a substantial increase and many other bills are increasing. If we want to fund other projects then this should be covered by other fund raising events and should not be a burden on our User Groups. I am also aware that other venues in our area charge higher fees than us to use their facilities, but I assume they do this to cover their costs and we do this successfully at our lower rates. I would propose that with any surplus extra income we start looking at projects that will improve the hall for the User groups. The current rates are as below. Time Old School Room Thorncliffe Room Woodsome Room/Snug Before 19:00 £6.08 £3.44 £3.44 After 19:00 £7.10 £4.32 £4.32 Combined Use of Both Halls Kitchen Only Before 19:00 £8.75 £3.44 After 19:00 £10.91 £4.32 |Option 1. Would|see the rates change as the figures below.|| |---|---|---| |Time
|Old School Room Thorncliffe Room Woodsome Room/Snug|| |Before 19:00|£6.50
£4.00
|£4.00| |After 19:00|£8.00
£5.00
|£4.00| ||Combined Use of Both Halls
Kitchen|Only| |Before 19:00|£10:00
|£7.00| |After 19:00|£12.00
|£8.00| |Option 2. Would|see the rates change as the figures below|| |Time
|Old School Room Thorncliffe Room Woodsome Room/Snug|| |Before 19:00|£7.00
£4.00
|£4.00| |After 19:00|£8.00
£5.00
|£4.00| ||Combined Use of Both Halls
Kitchen|Only| |Before 19:00|£10:00
|£7.00| |After 19:00|£12.00
|£8.00| |Option 3. Would|see the rates change as the|see the rates change as the|figures below|| |---|---|---|---|---| |Time
|Old School Room|Thorncliffe Room||Woodsome Room/Snug| |Before 19:00|£7.50||£4.50|£4.50| |After 19:00|£8.50||£5.50|£5.50| ||Combined Use of Both Halls||
Kitchen Only|| |Before 19:00|£10:00|||£7.00| |After 19:00|£12.00|||£8.00| I think we have only rented out the kitchen on its own once since the year 2000, but the large increase is due to energy costs associated with cooking. ## **PARTIES & ONE OFF EVENTS** We currently charge £50 for a child’s party lasting no more than 4 hours and £120 for a Saturday evening party. It is proposed that these increase to £70 and £150 respectively with the bond deposit staying at £50. KIRKBURTON AND HIGH RTON COMMU ASSOCIATION STATEMEfrir HNANCIAL A ENDED J1" AUG 2021 INCOME 15058 2650 Hire of hall Burton Bulletin Burton Bulletin Grdnts- KPC KITklees 9787 2295 750 Xmas Fayre Santas Sleigh Interest TeceNed Solaf panels Insurance claim Music Licence refvThJ Donations- Gwe 8syou Lr Grant- KPC Small grant KPC Website KPC CoNid 19 Kitklees (GO￿ COVKI 19 1898 54 1007 1ZJ 47 22 250 8￿) 1000 10LKXI 36079 30486 EXPENDITURE PaKI Rel￿ri￿ Net Paij ReceNed Net 2814 Burton Bulletin Repairs Alarm & CCTV Hot drinking water t￿ller Refvse collections Burton awar(Is Website Window cleaniNJ Cleaning LvJht and heat Water rates Insurance Tele￿One&BrQadbaThj Office stationery Licences Xmas tree lights Santa's Sleigh Subscriptions Mi8celianeous items PAT testing Village hall roof Party refijnds Ivirus) Movable doors- serviclng Donation - Senior citizens tea Defibrillator 2279 1761 2075 82 1993 420 113 239 120 2405 2227 515 1Y21 564 120 2979 2645 1401 474 133 39 2000 13 63 1257 68 5450 120 450 140 453 25398 EXCESS INCOME OVER EXPENDrruRE 21546 5088 KIRKBURTON AM) HIGHBURTON CM) NITY OCIATION BALANCE SHEET YEAR ENDED 31" AUGUST 2021 Unr&stricted Fund 2021 Unr¢stri¢ted Flllld 2020 FIXED ASSETS Tangible ass¢ts 283173 283173 CURRENT ￿SETs 65192 43646 NET CURRENT ASSETS 65192 43646 £ 348365 £326819 FUNDS Balance brought forward W(¥lncthy Club 326819 321441 290 5088 £ 348365 £ 326819 In 2019 tbe accounts Wednesday Club asked us to hold their funds for them as they did not have a bank account. This amounted to £290.20 which we were holding in our community bank account and which went towards their yearly rent which was due in May 2020. CHARITY COMMISSION FOR ENGLANO AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of bfjrkburton & Highburton Communty Asso¢ialion On accounts for the year ended 31 August 2021 Charlty no (rf any) 507813 Set out on pages I repjrt to the trustees on my examinatK)n of ts accounts of the above charity (Yhe Trusn for the y8ar ended 31108 12021. Responsibilities and basis of report As the charitrfs trustees. are responsib￿ for the preparation of the accounts in accordano wsth the requirements of the Charities Act 2011 (Ihe A￿). I report in respect of my examination of the Trusys a¢¢ounts ca￿led out under seclicn 145 of the 2011 Act and in Garrying out my examination, I have followed all the applicab￿ Directions given by the Charity Commission under section 145{5)(b) of the ACL Independent I have completed my examination. I confirm that no material matters have examine¢s statement come to my attention in crmnection wtlh the examination dise1￿￿") whith gives me Gquse to believe that in, any material respect: the accolmting records were rM)t kept in aC￿rdan￿ wryth sedion 130 of the Charities Act" or the accounts did not accord V￿th the accounting records. or the accounts did not comply wilh the applicable requirements conceming the fom a￿1 content of accounts set out in the Charities (Accounts and Reports) ReguLations 2CM)8 other than any requirement that the accounts give a 'true and fairf view vthich is not a matt8r considered as part of an independent examination. I have no concems ar￿ have come across no otsr matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ' Hease delete the words in the brackets rf they do not apply. Signed: Date: 11 Name: Simon Couthard Relevant professional qualificationls) or body {rf any): IER Oct 2018 Address: oos Section B Disclosure Only complete rf the examiner needs to highlight material matters of concern (see CC32, Independent examination of (*Jarity ac£ounts'. directK)ns and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018