TRUSTEES ANNUAL REPORT
YEAR ENDING 31 MARCH 2023
Overall, 2023 has been a rather disappointing year; despite offering and delivering a full schedule of classes, the overall number of members has not returned to pre - pandemic levels. The optimism last year that members were slowly returning, unfortunately has not yet materialised which has also impacted on the annual accounts. People’s lifestyles do appear to have changed since the pandemic and it may take a while to recover the membership numbers.
One of the problems facing us is getting the message out to prospective members. A number of methods have been looked at and tried, the local newspaper was a valued and tested source but that is now operated by the UK's largest commercial, national and regional news publisher so has lost its ‘local’ identity and its circulation numbers have dropped dramatically over the recent years.
A marketing promotion including placing adverts in several publications that are distributed around the catchment areas, a revamped website and some social media technologies have also been used to try and promote the benefits of what the U3A has to offer.
Despite these various methods, membership numbers have stayed very much the same and are still around 200 fewer than pre-pandemic levels.
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 has suffered due to the continuing fall in membership numbers. The accounts for the year show a significant deficit which apart from the lower levels of membership and class fees there have been annual increases in the levels of expenditure, particularly venue rents, with indications that these will increase again in 2024 mainly due to the increased energy costs facing landlords. All the venues are continuously under review to consider whether suitable cheaper alternatives are available, although the town centre venues which are more popular due to transport links do tend to be more expensive.
In conclusion and despite the challenges that the pandemic has caused and future membership levels being slightly uncertain the Trustees, who will continue to promote the benefits of the U3A, wish to state that in their opinion, Huddersfield U3A will continue to prosper.
| Income | Income | Income | Income | Income | Income | Income | Expenditure | Expenditure | Expenditure | Expenditure | Expenditure | Expenditure | Expenditure | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £ Equivalent Cashbook Postngs |
2021/22 Adjustments | 2022/23 Adjustments | £ Other Adjustme nts |
£ JD's adjustme nts |
Total £ |
£ Cashbook Postngs |
2021/22 Adjustments | 2022/23 Adjustments | £ Other Adjustme nts |
£ JD's adjustme nts |
Total £ |
||||||
| £ Add Prepayment s Received in 2021/22 (creditor in 2021/22 Balance Sheet) |
£ Less Accrued Income Made in 2021/22 (debtor in 2021/22 Balance Sheet) |
£ Less Prepayment s Received in 2022/23 (creditor in 2022/23 Balance Sheet) |
£ Add Accrued Income in 2022/23 (debtor in 2022/23 Balance Sheet) |
£ Add Prepayment s Made in 2021/22 (debtor in 2021/22 Balance Sheet) |
£ Less Accrued Expenses Made in 2021/22 (creditor in 2021/22 Balance Sheet) |
£ Less Prepaymen ts Made in 2022/23 (debtor in 2021/22 Balance Sheet) |
£ Add Accrued Expenses in 2022/23 (creditor in 2022/23 Balance Sheet) |
||||||||||
| Membership Fees Class Fees Prospectus PAYE Talks Exhibiton Bequests Carol Service Sundries Disabled Transport Donatons Luncheon Clubs Payment for bank charges Building Society Interest Donatons Gif Aid Trips |
15695.00 24895.00 2470.50 301.40 2479.86 |
7424.00 1275.00 |
-8018.00 -1972.00 -400.00 |
7,555.77 | 320.00 -292.00 379.86 -1747.22 1732.22 592.72 -13.00 -379.86 |
15421.00 23906.00 0.00 0.00 0.00 0.00 379.86 323.28 0.00 1732.22 0.00 592.72 288.40 7555.77 2100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Venue Rents (Classes) Ofce Rents Class Fees Refunds Membership Fees Refunds Statonery, etc. Printng Photocopying Tutors' Special Expenses Tutors' Expenses Ofce & Staf Expenses Tutors Lunch Trips Sundries Transport for the Disabled Luncheon Clubs Postage Class Equipment Capital Equipment Insurance Carol Service IT Costs A & C Exhibiton Telephone Marketing/Publicity Bank Charges Donatons |
27322.82 4464.00 948.00 132.00 544.58 2009.06 3037.65 824.88 578.92 2150.00 323.28 39.55 2377.18 106.44 414.92 806.00 2923.00 449.70 851.90 453.01 826.37 |
-6418.00 -31.40 |
9,749.00 | 216.00 -216.00 |
85.00 | 30869.82 4248.00 948.00 132.00 544.58 2009.06 0.00 0.00 3037.65 824.88 578.92 2150.00 323.28 39.55 0.00 2462.18 0.00 106.44 414.92 806.00 2923.00 0.00 449.70 851.90 421.61 826.37 |
||||
| 45841.76 | 8699.00 | 0.00 | -10390.00 | 7,555.77 | 592.72 | 0.00 | 52299.25 | 51583.26 | 0.00 | -6449.40 | 0.00 | 9749.00 | 0.00 | 85.00 | 54967.86 | ||
| 8699.00 0.00 -10390.00 7555.77 592.72 0.00 52299.25 0.00 -6449.40 0.00 9749.00 0.00 85.00 54967.86 8699.00 -6449.40 -10390.00 17304.77 592.72 85.00 -2668.61 |
|||||||||||||||||
| Income Less Expenditure Surplus(-),Defcit(+) |
45841.76 51583.26 |
8699.00 0.00 |
0.00 -6449.40 |
-10390.00 0.00 |
7555.77 9749.00 |
592.72 0.00 |
0.00 85.00 |
52299.25 54967.86 |
|||||||||
| 97425.02 | 8699.00 | -6449.40 | -10390.00 | 17304.77 | 592.72 | 85.00 | -2668.61 | ||||||||||
| Income bal per Cash Book Expbalper Cash Book |
45842 51583 |
HUDDERSFIELD AND DISTRICT U3A
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 MARCH 2022
| Income 2021/22 £ 15,958 Membership Fees 18,552 Class Fees 0 Luncheon Clubs 0 Exhibiton 1,178 Donatons 335 Sundries 174 Building Society Interest 7,523 Gif Aid 1,065 Trips 218 Carol Service 45,003 0Defcit for Year 45,003 |
2022/23 £ 15421 23906 1732 0 289 323 593 7556 2100 380 52,300 2,669 54,969 |
Expenditure 2021/22 £ 24,739 Venue Rents (Classes) 4,448 Ofce/ Room Rent 1,000 Class Fees Refunds 75 Membership Fees Refunds 545 Statonery, etc. 2,382 Printng 903IT Costs 314 Tutors' Special Expenses 2,644 Tutors' Expenses 850 Ofce & Staf Expenses 1,200 Trips 900 Marketng 190 Sundries 79 Transport for the Disabled 3,157 Postage 202 Class Equipment 271 Capital Equipment 403 Insurance 573 Carol Service 1,406 Tutors' Lunch 83 Bank Charges 414 Telephone 0 Donatons 0 Exhibiton 46,778 -1,775Surplus for Year 45,003 |
2022/23 £ 30870 4248 948 132 545 2009 2923 0 3038 825 2150 852 323 40 2462 0 106 415 806 579 422 450 826 0 |
|---|---|---|---|
| 54,969 0 |
|||
| 54,969 |
Income and Expenditure Account
| Income 2021/22 £ 15,958 Membership Fees 18,552 Class Fees 0 Luncheon Clubs 0 Exhibition 1,178 Donations 335 Sundries 7,523 Gift Aid 218 Carol Service 1,065 Trips 174 Building Society Interest 45,003 0 Deficit for Year 45,003 |
2022/23 £ 15,421 23,906 1,732 0 289 323 7,556 380 2,100 593 52,300 2,669 54,969 |
Ex 2021/22 £ 24,739 4,448 1,000 75 545 2,382 903 314 2,644 850 1,200 900 190 79 0 3,157 202 271 403 573 1,406 83 414 0 0 46,778 -1,775 45,003 |
|---|---|---|
Huddersfield U3A
Balance Sheet as at 31 March 2023
31-Mar-22
Assets
36,301 22,795 460 0
Yorkshire Building Society HSBC
Stock of Postage Stamps/F Machine HMRC - Gift Aid
59,556
| 6,418 7,424 1,275 0 31 15,148 44,408 46,183 -1,775 44,408 |
Liabilities Venue Rents - Classes Membership Fees Received in Advance Class Fees Received in Advance Ladies Choir grant Bank Errors Net Assets Represented by: Members' Fund b/f Members' Fund c/f Add Surplus for Year Less Defcit for Year |
|---|---|
Huddersfield U3A 2022-23 Accounts
xpenditure
| Venue Rents (Classes) Office Rent Class Fee Refunds Membership Fee Refunds Stationery, etc. Printing/Photocopying IT Costs Tutors' Special Expenses Tutors' Expenses Office & Staff Expenses Trips Marketing Sundries Transport for the Disabled Luncheon Clubs Postage Class Equipment Equipment Insurance Carol Service Tutors' Lunch Bank Charges Telephone Donations Events Surplus for Year |
2022/23 £ 30,870 4,248 948 132 545 2,009 2,923 0 3,038 825 2,150 852 323 40 0 2,462 0 106 415 806 579 422 450 826 0 54,969 0 54,969 |
31-Mar-22 £ 36,301 22,795 460 0 |
|---|---|---|
| 59,556 | ||
| 6,418 7,424 1,275 0 31 |
||
| 15,148 | ||
| 44,408 | ||
| 46,183 -1,775 |
||
| 44,408 | ||
31-Mar-23
36,894 17,054 375 7,556
61,879
9,750 8,018 1,972 400 0 20,140 41,739 44,408 -2,669 41,739
Balance Sheet as at 31 March 2023
| Assets Yorkshire Building Society HSBC Stock of Postage Stamps/Fr Machine HMRC - Gif Aid Liabilities Venue Rents - Classes Membership Fees Received in Advance Class Fees Received in Advance Ladies Choir Grant Bank Errors/charges Net Assets Represented by: Members' Fund b/f Members' Fund c/f Add Surplus for Year Less Defcit for Year |
31-Mar-23 £ 36,894 17,054 375 7,556 |
|---|---|
| 61,879 9,750 8,018 1,972 400 0 |
|
| 20,140 41,739 |
|
| 44,408 2,669 |
|
| 41,739 |
HUDDERSFIELD AND DISTRICT U3A
BALANCE SHEET AS AT 31 MARCH 2023
31-Mar-22
36,301 22,795 460 0 59,556 6,418 0 7,424 1,275 0 31 15,148 44,408 46,183 -1,775 44,408
| Assets Yorkshire Building Society HSBC Stock of Postage Stamps/F Machine HMRC - Gif Aid Liabilities Venue Rents - Classes Ladies choir grant Membership fees received in advance Class Fees Received in Advance Transport for Disabled/Events Bank Errors/charges Net Assets Represented by: Members' Fund b/f Members' Fund c/f Diference Add Surplus for Year Less Defcit for Year |
31-Mar-23 36,894 17,054 375 7,556 |
|---|---|
| 61,879 | |
| 9,750 400 8,018 1,972 0 0 |
|
| 20,140 | |
| 41,739 44,408 -2,669 |
|
| 41,739 | |
| 0 |
Adjustments
Income
Membership Fees - Summary batch 89, 30/03/23 membership fees allocated to class fees, £320 Class Fees - Contra to membership fees wrongly allocated plus £28 wrongly allocated to donations batch 90 Carol Service - collection from church(£379.86) wrongly allocated to trips
Sundries - money from closure of luncheon club(£1732-22) plus £15 to donations
Donations - expenses cheques for Tutors not presented & written back, members not taking refunds for ove B Socy int Update of passbook
Trips - monies from carol service wrongly allocated
Expenditure
Venue rents - a /c no 19 for Hudds Mission for ladies choir Office Rents - contra to above
Postage - adjustments based on the year end franking machine readings and stock of postage stamps
| Opening stock - Closing stock - Used from stock |
460 375 |
|---|---|
| 85 |
30/03/23
erpaid fees or fes paid where class is subsequently cancelled, plus pure donations. £28 wrongly allocated, s/b
be batch 90 30/03/23, £15 batch 35 18/08/22 wrongly allocated to sundries
| Creditors- 2021/22 Inv No. Details Amount £ Friends Meetng House 1,138.50 Gledholt Methodist 900.00 Kirkheaton CC 402.00 Kirkburton Hub 162.00 Longwood Mechanics 500.00 Lindley Methodist 373.00 Marsh United Bowling Club 700.00 Meltham Carlisle 120.00 Huddersfeld Mission 1,834.20 Newsome Scout Hut 600.00 St Phillips CC 2,080.00 United Reform Church 940.00 Ladies Choir - One Community grant 400.00 10,149.70 10,149.70 |
Creditors- 2021/22 Inv No. Details Amount £ Friends Meetng House 1,138.50 Gledholt Methodist 900.00 Kirkheaton CC 402.00 Kirkburton Hub 162.00 Longwood Mechanics 500.00 Lindley Methodist 373.00 Marsh United Bowling Club 700.00 Meltham Carlisle 120.00 Huddersfeld Mission 1,834.20 Newsome Scout Hut 600.00 St Phillips CC 2,080.00 United Reform Church 940.00 Ladies Choir - One Community grant 400.00 10,149.70 10,149.70 |
Creditors- 2021/22 Inv No. Details Amount £ Friends Meetng House 1,138.50 Gledholt Methodist 900.00 Kirkheaton CC 402.00 Kirkburton Hub 162.00 Longwood Mechanics 500.00 Lindley Methodist 373.00 Marsh United Bowling Club 700.00 Meltham Carlisle 120.00 Huddersfeld Mission 1,834.20 Newsome Scout Hut 600.00 St Phillips CC 2,080.00 United Reform Church 940.00 Ladies Choir - One Community grant 400.00 10,149.70 10,149.70 |
Zoom Venue Tutors Class Ofce Staf A & C Disabled Tutors Subs Bank Grant licences Rents SpExp's Fee Costs Exp's Events Transport Lunch Trips refund Charges IT Stationery Monies £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ 1,138.50 900.00 402.00 162.00 500.00 373.00 700.00 120.00 1,834.20 600.00 2,080.00 940.00 400 9,749.70 0.00 400 0.00 9,749.70 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 400.00 10,149.70 |
|---|---|---|---|
| 10,149.70 | |||
| 10,149.70 |
Fees paid by Bank Credit - March 2023
| Credit date to bank Member |
Amount £ |
2022/23 Batch No. credits £ |
e B S No. |
|---|---|---|---|
Amount ntered on Amount not system entered
Fees paid by bank credit 2022-23
| Credit date to bank Member |
Amount £ |
Batch No. | Amount entered on Amount not system entered £ £ |
|---|---|---|---|
Treasurers Banking Summaries
Banking Batch no. Bank t/frs Summary
£
Date Cheques Cash Blcredits Total
Bankings
| Banking | Class | |||
|---|---|---|---|---|
| Summary | Date | Subs | Fees | Trips |
| No. | £ | £ | £ |
Monday Talks Donations Other Total
Stamps - Stock levels
2022-23
No
Price Value
Small 2nd
Large 2nd
Stamps Franking Machine
Franking Machine
| Permanent deposit Machine register |
£ 250.00 160.17 410.17 |
|---|---|
Ex enditure Ad'ustments
2022/23 U3A ACCOUNTS
1. Examination and Accounting Thresholds
Part 8 of the Charities Act 2011 defines the accounting requirements for charities. The gross income for 2022/23 is £52k. 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 Significance 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 2022/23 Accounts of U3A
I report on the accounts of the University for the Third Age for the year ended 31 March 2023.
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
26 September 2023
11a Limes Avenue
Barnsley South Yorkshire S75 2JB
26 September 2023 U3A INDEPENDENT EXAMINATION OF U3A 2022/23 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 2022/23 accounts. Name: Signature: Name: Signature: Date: