## TRUSTEES ANNUAL REPORT YEAR ENDING 31 MARCH 2021
The Trustees of the Huddersfield and District University of the Third Age are pleased to report another relatively successful if somewhat restricted year for 2020/21, due to the continued impact of the pandemic. Membership numbers have been reduced in number to just over 800 due to the uncertainty of classes being able to run, although it is hoped that numbers will return when we are certain that we will be able to run classes again without the restrictions imposed by the pandemic. The total number of classes and activities offered to the membership had to obviously be very much reduced. A decision was taken early in the year by the Committee not to try and run face to face classes but to approach tutors for their views on trying to run their classes using zoom, an online video teleconferencing software programme. A mixed response was received with some tutors readily accepting, some sceptical due to them being unsure as to its capabilities and some declining because their class would not lend itself to be delivered through this format, these were mainly practical subjects. A U3A trustee who was well versed in the use of zoom offered to run a training programme for tutors to allow them to see what the capabilities of zoom were and try to allay any reservations and a number of tutors took up this offer and were able to run a number of their courses over the year which we publicised on our website. Similarly, a number of members were reluctant to use this facility but overall, there were over 20 very successful classes run and they were much appreciated both by the tutors and the members. New classes are continually being introduced to improve members choice and new tutors are being sought and welcomed.
The variation in subjects offered gives members the opportunity to acquire competence over a wide range of differing activities. The balance between classes of an educational nature and those that are more recreational is about equal. The social needs of our members continue to be important and this is reflected in many of the classes delivered. Some classes remain very popular i.e. Bowling, whilst others seem to lose popularity over the years, i.e. Genealogy.
The financial state of the organisation this year is still sound with the membership numbers hopefully holding up next year when we should be able to start offering face to face lessons again, although the cost of venues to hold the classes is going to be much more expensive, notification has already been received form a number of providers that their hire rates will be increasing and so an increase in the class fees is being introduced for 2022. Venue rents continue to be our biggest expense with annual increases being the norm although next year’s is likely to be greater due to the changes/improvements being made following the pandemic. All the venues being reviewed to consider whether suitable cheaper alternatives are available, although the town centre venues which are more popular due to transport links, they do tend to be more expensive.
In conclusion and in spite of the challenges that the pandemic has caused and future membership levels being slightly uncertain the Trustees wish to state that, in their opinion, Huddersfield U3A will continue to prosper.
## **Huddersfield U3A 2020-21 Accounts**
||||**Hudd**|
|---|---|---|---|
|**Income**
2019/20
£
19,485
Membership Fees
28,012
Class Fees
567
PAYE Functions
103
Exhibition
250
Donations
-
Sundries
3,237
Gift Aid
281
Carol Service
1,921
Trips
180
Building Society Interes
54,036
0
Defcit for Year
54,036|**Inc**|**ome and Expenditure Account**
**Expenditure**
**2020/21**
2019/20
**£**
£
13,140
30,686
Venue Rents (Classes)
4,530
4,349
Ofce Rent
0
1,063
Class Fee Refunds
0
105
Membership Fee Refunds
2,351
425
Stationery, etc.
13,987
2,003
Printing/Photocopying
0
1,072
IT Costs
0
0
Tutors' Special Expenses
0
3,411
Tutors' Expenses
50
751
Ofce & Staf Expenses
1,724
Trips
281
Donations
112
Sundries
142
Transport for the Disabled
0
Luncheon Clubs
2,204
Postage
0
Class Equipment
0
Capital Equipment
431
Insurance
322
Carol Service
883
Tutors' Lunch
0
Bank Charges
631
Telephone
203
PAYE
286
Events
34,058
51,084
0
2,952
Surplus for Year
**34,058**
54,036|**2019/20**
**£**
0
4,248
3,919
210
421
2,126
940
0
453
627
0
0
14,113
0
0
2,668
0
0
274
0
0
0
693
0
300|
||
t|
**2020/21**
**£**
13,140
4,530
0
0
2,351
13,987
0
0
0
50
34,058
0
**34,058**||
||||30,992
3,066|
||||**34,058**|
## **Balance Sheet as at 31 March 2021**
|**Mar 31, 20**
**£**
36,077
19,712
502
184
56,475
7,057
1,002
4,410
754
135
0
13,358
43,117
40,165
2,952
0
43,117|**Assets**
Yorkshire Building Society
HSBC
Stock of Postage Stamps/F Machin
Trips/Bank Debits
**Liabilities**
Venue Rents - Classes
Other Staf/Ofce/IT Expenses
Membership Fees Received in A
Class Fees Received in Advance
Transport for Disabled/Events
Bank Errors
**Net Assets**
**Represented by:**
Members' Fund b/f
**Members' Fund c/f**
Add
Surplus for Year
Less
Defcit for Year|**Mar 31, 21**
**£**
36,127
32,828
e
524
0|
|---|---|---|
|||69,479|
|||1,353
66
d
7,890
0
0
13,987|
|||23,296|
|||46,183|
|||43,117
3,066
0|
|||46,183|
## **2020/21 U3A ACCOUNTS**
## **1. Examination and Accounting Thresholds**
Part 8 of the Charities Act 2011 defines the accounting requirements for charities. The gross income for 2020/21 is £34k. As this is less than £250k, the accounts can be prepared on a receipts and payments basis. The gross income is greater than £25k but less than £250k which means that the trustees must choose either an independent examination or audit by a registered auditor. In this case, an independent examination has been chosen.
The independent examination has been conducted in accordance with Direction 10 of the independent examination of charity accounts: examiners (CC32)
## **2. Documentation**
All documentation with regard to the independent examination has been stored electronically. A copy of the letter of engagement from the trustees can be found below.
## **3. Understanding the Charity**
The charity's treasurer has explained all aspects of the charity's activities, including its financial procedures.
## **5/6. Comparison With Accounting Records and Analytical Procedures**
Procedures were carried out, as follows:
- Reconciliation of cash book entries to income and expenditure.
- Checking year end bank account balances with prime documents (HSBC bank statements and Yorkshire Building Society passbook).
- Verification of year-end balance sheet and income and expenditure account.
- Comparison of current year accounts with last year's accounts as an aid to the identification of discrepancies or issues.
## **4. Accounting Records**
These were found to be satisfactory.
## **10. Examiner's Report**
A summary examiner's report is attached at Appendix 1.
## **Statutory Duty to Report Certain Matters of Material Signifcance to the Charity Commission**
No information or evidence has been obtained which gives reasonable cause to believe that the trustees have been involved in deliberate or reckless misconduct.
Appendix 1
## **Examiner's Report for the 2020/21 Accounts of U3A**
I report on the accounts of the University for the Third Age for the year ended 31 March 2021.
The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required 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)
- Follow the procedures laid down in the General Directions given by the Charities Commission (under sec 145(5)(b) of the 2011 Act); and
- State whether particular matters have come to my attention.
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of accounting 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 that may be included in the accounts, seeking explanations, where necessary, from trustees. These procedures do not provide all the evidence that would be required in an audit so I do not express an audit opinion on the view given by the accounts.
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with sec 130 of the 2011 Act:
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Alan G Fletcher 11a Limes Avenue Barnsley South Yorkshire S75 2JB
14 September 2021
11a Limes Avenue Barnsley South Yorkshire S75 2JB
14 September 2021
U3A
## **INDEPENDENT EXAMINATION OF U3A 2020/21 ACCOUNTS**
I have been asked to conduct an independent examination of the above in accordance with the applicable elements of the Charities Act 2011. Please can you indicate your agreement to this by signing the declaration below.
Yours faithfully
Alan G Fletcher
I/we, being trustee(s) of U3A, agree that Alan G Fletcher should conduct an independent examination of the 2020/21 accounts.
Name:
Signature:
Name:
Signature:
Date: