**KIRKBURTON AND HIGHBURTON COMMUNITY ASSOCIATION** ## **NOTES ON ACCOUNTS** ## **YEAR ENDED 31[st] AUGUST 2022** __________________________________________________________________________________ ## **Coronavirus** It has been good news that this financial year from September 2021 has seen the use of Burton Village Hall return to normality after the curtailment of groups being able to use the hall during the Covid restrictions. The financial legacy of the virius has meant that we have come out of the lockdown’s in a better financial situation than when we went into this period. We are therefore in a fortunate position of being able to help other local groups or individuals financially with projects that promote and enhance the villages of Kirkburton and Highburton. ## **Utilities** ## Electricity We had fixed our current electricity tariff in September 2019 for four years, therefore it is not due for renewal until September 2023. This gives us a further year of prices that certain village halls could only dream of, however next year we will have to see where the market is and expected to move. Over the past three years our electricity annual costs have slightly fluctuated. 2020 £1044.72 2021 £ 927.53 Reduced usage of the hall due to Covid 2022 £1190.74 As at September 2022 the unit rate for electricity was standing at 77p, whereas the fixed price which we are paying is 14.6p. This means that if we needed to take a new fixed rate in September 2022 then we would have been paying 527% more than we currently do. This would also mean that if we still used the same amount of electricity in the coming year then our annual cost just for electricity would be £6275 rather than the £1190 we have actually paid. ## Gas As advised at last year’s AGM our gas provider had ceased to trade and within a few days I was able to secure a new three year fixed rate with EDF as all the indications at the time were that the prices were only heading one way, which has continued to be the case. We are therefore protected from further increases until November 2024. Our gas annual costs over the past three years have been as follows: 2020 £1600.21 2021 £1300.04 Reduced heating due to less use of the hall during Covid 2022 £2266.33 New tariff As at September 2022 the unit rate for gas was standing at 24p, whereas the fixed price which we are paying is 6.30p. This means that if we needed to take a new fixed rate in September 2022 then we would have been paying 380% more than we currently do. This would also mean that if we still used the same amount of gas in the coming year then our annual cost just for gas would be £8612 rather than the £2266 we have actually paid. The projected cost for this coming year if we were not in our current fixed rates would be a combined total of £14887. We therefore need to hope that by next September when our electricity fixed rate deal comes to an end the global position on energy costs is better than where we are now. In October I did try to obtain an indication of fixed rates for both gas and electric, but no energy companies where offering fixed rates at all. As a comparison our combined heating and lighting costs have been as follows: 2018 £2671 2019 £2699 2020 £2645 2021 £2227 2022 £3457 ## **Expenditure over Income** This is a mixed picture because the accounts show an overall expenditure over income of £4591, however this is not a true picture. The Burton Bulletin for the year shows an income over expenditure of £653, but due to the change in when the BB is now printed our financial year end comes mid-way through advertising receipts being received before printing and the bill for the cost of the print. If the accounts showed the position after all advertising monies had been received and the printing costs had been covered then the figure would show an income over expenditure of £498. Over the past 12 months we have also been improving the hall specifically funded from the Covid grants that we received over the previous 2 years. The total spent on these projects has been £6225 plus £475 that we paid out for the Stocks information board in Kirkburton which we funded through our new grant scheme which was on behalf of the Kirkburton History Group. The things that we paid for to improve the hall were as follows: - New oven & hob - New Immersion heater - New tables - New blinds - Village hall roof - New store room - Enlarging the Parish Council Office When you break down the figures to show how our rental income is covering the day to day costs of running the hall then the accounts show a surplus of £638. Rental income this year was £18112 from a low of £9787 last year due to the coronavirus. Overall our bank balances show a healthy £60601. Remember that last year we finished with a surplus income of £21546. ## **Kirkburton Parish Council Office & Storeroom** A few years ago we did look at enlarging the KPC office to encompass the whole of the adjoining male toilets and shower room. However at the time we were not successful when we applied for a grant from the KPC to help towards this work. However over the past year the Burton Out-of-School Club approached the committee for more storage and the aforementioned male toilets and shower room have been under-utilised for many years. The whole room was quite large and we approached the KPC again and this time met with a positive response. The work was carried out and completed in a two week window in early summer with a grant of £2500 from the KPC that helped towards the whole cost of £3710.30. Due to this financial support we agreed not to charge the KPC office any more than the small hall rental charge, i.e. the same as we have always charged them. ## **KHCA Grants** Over the past year the committee have agreed that we set up a grant application process so that we can help other groups and individuals in the villages of Kirkburton & Highburton. The first grant was provided following a successful application from Kirkburton History Group for the design, purchase and installation of the stocks information board in Kirkburton, following them re-siting the actual stocks. We have also agreed to fund an information board which will be near the old Kirkburton railway station on the grassed area on Northfield Park, however planning permission from Kirklees Council is awaited before this can proceed. ## **Burton Bulletin** The Bulletin continues to be an excellent read and Gerard Hetherington continues to do an excellent job as editor. In the past twelve months the Bulletin continues to show a financial surplus and has a credit bank balance of £3256 therefore the Burton Bulletin is in a strong financial position. A very big thank you goes to Gerard, 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. A special thank you goes to Pat Shaw who has stepped down from the team recently and for her many years of hard work in making the Burton Bulletin what it is today. ## **Village Hall 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; 2018 £1917 2019 £2115 2020 £3266 2021 £1761 2022 £1716 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. ## **Burton Open Gardens** This event returned for the first time following the pandemic and it was a great success. Once again it would not have happened without a big input and work by Chris Dean with the help from Peter Taylor. We underwrote the initial costs of producing the programme, but the excellent preparation work and planning helped the event run smoothly and attract a record number of the public. The good weather on the day helped generate a net profit of £4431.20 which was distributed between the Yorkshire Air Ambulance, Kirkwood Hospice, the Red Cross Ukraine Appeal and ourselves at KHCA. After costs KHCA netted £842.20 so we pass on a big thank you not only to Chris and Peter but also to all the other volunteers and to the gardeners who opened up on the day and made it such a success. ## **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. A smart meter is fitted in the cellar. The next time we need to change our gas boilers in the cellar then we will look at the latest technology and see if something like air source heat pumps are a more viable option. 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 increased due to normality returning to the hall. A small proportion of this is also due to us increasing our rental charges from the 1[st] January this year. As far as I am aware this has not had a detrimental effect on the user groups, especially as our hourly charging structure was at a low base to start with and we continue to charge one of the lowest, if not the lowest rates in our area. Before our increase in January we had not increased our charges since January 2007. I would mention that the main hall hourly rate did actually go down by 8p. |2022
|Budgeted|Actual|| |---|---|---|---| ||||£| |Utilities|26%|20%|3649.57| |Maintenance/admin|56%|71%|12988.38| |Community|3%|2%|361.10| |Reserve|5%|3.5%|638.64| |Projects|10%|2.5%|465.00| To show how our rental income is arrived at I wanted to provide a breakdown in the figures and show how much each User Group contributed to the overall figure. **----- Start of picture text -----**
User Group Annual rental received Contribution as a percentage of total rental income
Highburton Playgroup £6288.08 34.7%
**----- End of picture text -----**
|User Group
Highburton Playgroup|Annual rental received
£6288.08|Contribution as a percentage of total rental income
34.7%| |---|---|---| |Burton Out-of-School Club|£4374.95|24%| |Kirkburton Parish Council|£3060.36|17%| |Kirkburton Karate|£ 851.52|4.7%| |Highly Strung Guitars & Ukulele|£ 551.80|3%| |Burton Crafters|£ 494.40|2.7%| |Private Parties|£ 426.00|2%| |Election|£ 300.00|1.6%| |Tuitoring|£ 252.48|1.4%| |Christmas markets|£ 255.00|1.4%| |Women’s Institute|£ 223.80|1.2%| |Yoga – Saturday|£ 192.00|1%| |Hiloh|£ 112.52|0.6%| |Yoga - Wednesday|£ 112.00|0.6%| |Yoga Retreat – Sunday|£ 108.00|0.5%| |Soothing Bonds|£ 82.28|-| |Mothers & Toddlers|£ 82.08|-| |Fitness Class|£ 35.00|-| |Indoor cricket|£ 29.00|-| |Yoga - occasional|£ 13.00|-| |Meditation|£ 10.32|| ## **Hall Bookings Managers** I would like to express my thanks to both Nicola Eastwood and Sophie Webster who volunteered to jointly take on the responsibility of this position and therefore bookings for one off events such as parties can continue to take place. I continue to take responsibility for being the contact for regular user groups and those prospective enquiries wanting to book the hall on a regular basis. ## **Budget For 2022-23** I am including a budget forecast for the year 2022-23 which is set based on an estimated rental income of £18,000, now that the hall is back to full use. Utilities 26 % Maintenance/admin 63 % Community 3 % Reserve 3 % Projects 5 % I have amended the projected budget for next year which hopefully reflects a more realistic picture, especially with the rate of inflation at 10%. As we have our utility costs fixed it will be the up-keep of the hall which could show our costs rising. The setting of the budget figures helps the committee to ensure we keep on track, and it highlights any discrepancies during the financial year. - Utilities: we have left the budget the same as we were 6% below our 2021-22 figure, and although our gas prices increased last year I now expect the figures to remain stable over the next 12 months due to good management. - Maintenance/admin: we have increased the budget for this year as I am expecting certain costs to - increase. This section covers cleaning, general running repairs and the up keep of the village hall. - Community: we keep this budget in anticipation of us having a good financial year. - Reserve: A suitable reserve needs to be maintained, so should anything serious happen to the hall we will then be in a position to act quickly, and it gives us a sound financial footing for the future. A reserve - policy is in place which states that we should keep 100% of our year’s expenditure in reserve as a minimum. - Projects: We keep this budget figure in place as they can always be unforeseen circumstances which require work. ## **Rental Charges For 2023** Following our increase in rental charges on 1[st] January this year I propose that we continue with these same charges. My reasoning for this proposal is that we are in a very healthy financial situation and the more we can do to help the various groups who rent the hall the better, especially in the current economic climate. If we increased rental charges then the groups may well have to charge their clients more and that would put more strain on households in the villages. We must remain vigilant with our finances, but prudent accounting will keep us on a steady course. The proposed rates will therefore remain the same as follows: |Time|Old School Room|Thorncliffe Room|Woodsome Room|Snug| |---|---|---|---|---| ||£|£|£|£| |Before 19.00 hrs|6.00|4.00|4.00|4.00| |After 19.00 hrs|8.00|5.00|5.00|5.00| ||Combined use of Old|School Room|Kitchen Only|| ||and Thorncliffe Room|||| ||£||£|| |Before 19.00 hrs|10.00||7.00|| |After 19.00 hrs|
12.00||8.00|| ## **Parties & One-Off Events** We currently charge £70 for a child’s party lasting no more than 4 hours and £150 for a Saturday evening party. It is proposed that these charges also remain the same with the bond deposit staying at £50. ## **Hall Cleaner** Following the relaxation of lockdown we took on a new cleaner who since the 1st September 2022 has been released and we now have another new cleaner, Catherine, she comes in for 12 hours per week. She will continue on a self-employed basis in the future. ## **Audit** I would like to thank Simon Coulthard for auditing the accounts. KIRKBURTON AND HIGHBURTON COMMUNrrY ASSOCIATION STATEMEKf OF FINANCIAL ACTivmES YEAR ENDED 31" AUGUST 2022 2021 INCOME Hire of hall Burton Bulletin Burton Bulletin Grants- KPC Kirklees 18112 9787 2295 750 51)0 Bank Intsrest receFved Bank charges income Burton OFEn Gardens Insurance claim Music LicenGe refurKI Companies House TefiJrKI Donalions- Give as you Live Prrvate Grant- KPC Small grant KPC Website KPC COVKI 19 KPC Queens Julxlee KPC Room expan￿On Kirklees (Govf) COVKI 19 15 5177 171XJ 1007 123 150 15 50 3C 47 300 800 10 150 25 19465 30813 36079 EXPENDMJRE PaKI R￿rrfed Net PaKI Re￿ed Burton Bulktin Repairs Security Systsm Hot dfinking watsr tx)iler Re￿se collectioris Webstte Burton Open Gardens Window deaning Cleaning Light and heat Water rates Insurance Telephone&BrO￿lbaTrj Office stationery Licences Xmas tree lights Subscriptions MiscelL9neous items PAT testing New tables Immerson heater Queens Jubilee Pest control New ovan Hall blinds KPC Office & Storeroom 1981 1716 521 2279 1761 420 113 239 403 4336 120 2405 2227 515 1521 606 3457 2056 5YJ 39 103 159 78 420 1150 24S 65 1343 1853 3431 35 441 63 Covid giant scheme Bank charges- KHCA Bank charges- Burton BUl￿tin Village hall roof Party refumls (Virus) Defibrillator 475 1950 50 1257 14533 EXCESS INCOME OVER EXPENDrruRE 21546 EXCESS EXPENDrruRE OVER IYCOME 4591 RkTURTON AND HIGHBURTON COMMUNITY ASSOCIATION BALANCE SHEET YEAR ENDED 31" AUGUST 2022 Fund 2022 Fund 2021 FIXED A&SETS Tangibk assets 283173 283 173 CURRENT ASSETS 65192 NET CURRENT ASSETS 65192 £ 343774 £348365 FULYDS 348365 326819 21546 Excess illcome over e￿￿Iltur¢ Excess exr£nth"iure over Incom¢ 4591 £ M3774 £ 348365 CHARITY COMMISSION FOR ENGLANO AND WALES Independent examinerfs report on the accounts Section A Independent Examiner"s Report Report to the trusteesl membapa of Kirkburton & Highburton Communty Ass¢xiation On accounts for the year ended Charity no {rf any) 507813 Set out on pag88 I report to the trustees on my examination of accounts of the above charity fthe Trusf) for the year erthd 31108 1202L R￿pOnsIbl11ti8S and basls of roport As the d￿rI￿$ InBtees. you are responsible for the preparation of the accounts in accordan￿ with Ihe requirements of the Chartties Act 2011 {Ihe A￿). I report in resFeCt of my examination of the Tntst's accounts carried out under section 145 of the 2011 Act and in carying OLrt my examination, I have followed all the aFpEicable Directions grven by the Charity Commission under sethon 145(5)(b) of the Aca. Independent I have completed my examinatron. I confimi that no material matters have examinerfs statement come to my attention in connection with the examination (other than that disclosed below ) which gives me cause to tr*lieve that in, any material respect: the accountirKd records We￿ not kepl in accordan￿ section 130 of the Charities A¢X; or the accounts did not accord wtth the accounting records; or the accourrts did not comply with the applicable requirements conceming the fom and content of accounts set OLrt in the Charities (Accounts and Rewrts) Regulations 2008 other than any requirement that the accounts grve a Irue and fairf view vthich is not a matter considered as part of an independent examination. I have no concems and have come auoss no other matters in connection with the examination to which attention should be dravm in this report in order to enable a proper urKlerstanding of the accounts to ￿ reached. . Please delete the words in the brackets rfthey do not apply. Signed: 11-Ob-23 Namo: S i Relevant professional quallflcationls) ar body (If any): Address: J fJf)ELS ￿fE￿o Section B Disclosure Only complets if the examiner needs to highlight malerial matters of concern (see CC32, Indep￿K1ent examination of charity accounts: directions and guidance for examiners). Give horn brief detalls of any items that the examiner wishes to disclose.