## 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|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||£<br>Equivalent<br>Cashbook<br>Postngs|2021/22 Adjustments||2022/23 Adjustments||£<br>Other<br>Adjustme<br>nts|£<br>JD's<br>adjustme<br>nts|Total<br>£||£<br>Cashbook<br>Postngs|2021/22 Adjustments||2022/23 Adjustments||£<br>Other<br>Adjustme<br>nts|£<br>JD's<br>adjustme<br>nts|Total<br>£|
|||£<br>Add<br>Prepayment<br>s Received<br>in 2021/22<br>(creditor in<br>2021/22<br>Balance<br>Sheet)|£<br>Less<br>Accrued<br>Income<br>Made in<br>2021/22<br>(debtor in<br>2021/22<br>Balance<br>Sheet)|£<br>Less<br>Prepayment<br>s Received<br>in 2022/23<br>(creditor in<br>2022/23<br>Balance<br>Sheet)|£<br>Add<br>Accrued<br>Income in<br>2022/23<br>(debtor in<br>2022/23<br>Balance<br>Sheet)||||||£<br>Add<br>Prepayment<br>s Made in<br>2021/22<br>(debtor in<br>2021/22<br>Balance<br>Sheet)|£<br>Less<br>Accrued<br>Expenses<br>Made in<br>2021/22<br>(creditor in<br>2021/22<br>Balance<br>Sheet)|£<br>Less<br>Prepaymen<br>ts Made in<br>2022/23<br>(debtor in<br>2021/22<br>Balance<br>Sheet)|£<br>Add<br>Accrued<br>Expenses in<br>2022/23<br>(creditor in<br>2022/23<br>Balance<br>Sheet)||||
|Membership Fees<br>Class Fees<br>Prospectus<br>PAYE Talks<br>Exhibiton<br>Bequests<br>Carol Service<br>Sundries<br>Disabled Transport Donatons<br>Luncheon Clubs<br>Payment for bank charges<br>Building Society Interest<br>Donatons<br>Gif Aid<br>Trips|15695.00<br>24895.00<br>2470.50<br>301.40<br>2479.86|7424.00<br>1275.00||-8018.00<br>-1972.00<br>-400.00|7,555.77|320.00<br>-292.00<br>379.86<br>-1747.22<br>1732.22<br>592.72<br>-13.00<br>-379.86||15421.00<br>23906.00<br>0.00<br>0.00<br>0.00<br>0.00<br>379.86<br>323.28<br>0.00<br>1732.22<br>0.00<br>592.72<br>288.40<br>7555.77<br>2100.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00 <br>0.00 <br>0.00|Venue Rents (Classes)<br>Ofce Rents<br>Class Fees Refunds<br>Membership Fees Refunds<br>Statonery, etc.<br>Printng<br>Photocopying<br>Tutors' Special Expenses<br>Tutors' Expenses<br>Ofce & Staf Expenses<br>Tutors Lunch<br>Trips<br>Sundries<br>Transport for the Disabled<br>Luncheon Clubs<br>Postage<br>Class Equipment<br>Capital Equipment<br>Insurance<br>Carol Service<br>IT Costs<br>A & C Exhibiton<br>Telephone<br>Marketing/Publicity<br>Bank Charges<br>Donatons|27322.82<br>4464.00<br>948.00<br>132.00<br>544.58<br>2009.06<br>3037.65<br>824.88<br>578.92<br>2150.00<br>323.28<br>39.55<br>2377.18<br>106.44<br>414.92<br>806.00<br>2923.00<br>449.70<br>851.90<br>453.01<br>826.37||-6418.00<br>-31.40||9,749.00|216.00<br>-216.00|85.00|30869.82<br>4248.00<br>948.00<br>132.00<br>544.58<br>2009.06<br>0.00<br>0.00<br>3037.65<br>824.88<br>578.92<br>2150.00<br>323.28<br>39.55<br>0.00<br>2462.18<br>0.00<br>106.44<br>414.92<br>806.00<br>2923.00<br>0.00<br>449.70<br>851.90<br>421.61<br>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<br>0.00<br>-10390.00<br>7555.77<br>592.72<br>0.00<br>52299.25<br>0.00<br>-6449.40<br>0.00<br>9749.00<br>0.00<br>85.00<br>54967.86<br>8699.00<br>-6449.40<br>-10390.00<br>17304.77<br>592.72<br>85.00<br>-2668.61||||||||||||||||
|Income<br>Less Expenditure<br>Surplus(-),Defcit(+)|**45841.76**<br>**51583.26**|8699.00<br>0.00|0.00<br>-6449.40|-10390.00<br>0.00|7555.77<br>9749.00|592.72<br>0.00|0.00<br>85.00|52299.25<br>54967.86||||||||||
||97425.02|8699.00|-6449.40|-10390.00|17304.77|592.72|85.00|-2668.61||||||||||
|||||||||||||||||||
|Income bal per Cash Book<br>Expbalper Cash Book|**45842**<br>**51583**|||||||||||||||||





## **HUDDERSFIELD AND DISTRICT U3A** 

## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 MARCH 2022** 

|**Income**<br>2021/22<br>£<br>15,958 Membership Fees<br>18,552 Class Fees<br>0 Luncheon Clubs<br>0 Exhibiton<br>1,178 Donatons<br>335 Sundries<br>174 Building Society Interest<br>7,523 Gif Aid<br>1,065 Trips<br>218 Carol Service<br>45,003<br>0Defcit for Year<br>45,003|**2022/23**<br>**£**<br>15421<br>23906<br>1732<br>0<br>289<br>323<br>593<br>7556<br>2100<br>380<br>52,300<br>2,669<br>**54,969**|**Expenditure**<br>2021/22<br>£<br>24,739 Venue Rents (Classes)<br>4,448 Ofce/ Room Rent<br>1,000 Class Fees Refunds<br>75 Membership Fees Refunds<br>545 Statonery, etc.<br>2,382 Printng<br>903IT Costs<br>314 Tutors' Special Expenses<br>2,644 Tutors' Expenses<br>850 Ofce & Staf Expenses<br>1,200 Trips<br>900 Marketng<br>190 Sundries<br>79 Transport for the Disabled<br>3,157 Postage<br>202 Class Equipment<br>271 Capital Equipment<br>403 Insurance<br>573 Carol Service<br>1,406 Tutors' Lunch<br>83 Bank Charges<br>414 Telephone<br>0 Donatons<br>0 Exhibiton<br>46,778<br>-1,775Surplus for Year<br>45,003|**2022/23**<br>**£**<br>30870<br>4248<br>948<br>132<br>545<br>2009<br>2923<br>0<br>3038<br>825<br>2150<br>852<br>323<br>40<br>2462<br>0<br>106<br>415<br>806<br>579<br>422<br>450<br>826<br>0|
|---|---|---|---|
||||54,969<br>0|
||||**54,969**|





## **Income and Expenditure Account** 

|**Income**<br>2021/22<br>£<br>15,958<br>Membership Fees<br>18,552<br>Class Fees<br>0<br>Luncheon Clubs<br>0<br>Exhibition<br>1,178<br>Donations<br>335<br>Sundries<br>7,523<br>Gift Aid<br>218<br>Carol Service<br>1,065<br>Trips<br>174<br>Building Society Interest<br>45,003<br>0<br>Deficit for Year<br>45,003|**2022/23**<br>**£**<br>15,421<br>23,906<br>1,732<br>0<br>289<br>323<br>7,556<br>380<br>2,100<br>593<br>52,300<br>2,669<br>**54,969**|**Ex**<br>2021/22<br>£<br>24,739<br>4,448<br>1,000<br>75<br>545<br>2,382<br>903<br>314<br>2,644<br>850<br>1,200<br>900<br>190<br>79<br>0<br>3,157<br>202<br>271<br>403<br>573<br>1,406<br>83<br>414<br>0<br>0<br>46,778<br>-1,775<br>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<br>7,424<br>1,275<br>0<br>31<br>15,148<br>44,408<br>46,183<br>-1,775<br>44,408|**Liabilities**<br>Venue Rents - Classes<br>Membership Fees Received in Advance<br>Class Fees Received in Advance<br>Ladies Choir grant<br>Bank Errors<br>**Net Assets**<br>**Represented by:**<br>Members' Fund b/f<br>**Members' Fund c/f**<br>Add<br> Surplus for Year<br>Less<br> Defcit for Year|
|---|---|





## **Huddersfield U3A 2022-23 Accounts** 

## **xpenditure** 

|Venue Rents (Classes)<br>Office Rent<br>Class Fee Refunds<br>Membership Fee Refunds<br>Stationery, etc.<br>Printing/Photocopying<br>IT Costs<br>Tutors' Special Expenses<br>Tutors' Expenses<br>Office & Staff Expenses<br>Trips<br>Marketing<br>Sundries<br>Transport for the Disabled<br>Luncheon Clubs<br>Postage<br>Class Equipment<br>Equipment<br>Insurance<br>Carol Service<br>Tutors' Lunch<br>Bank Charges<br>Telephone<br>Donations<br>Events<br>Surplus for Year|**2022/23**<br>**£**<br>30,870<br>4,248<br>948<br>132<br>545<br>2,009<br>2,923<br>0<br>3,038<br>825<br>2,150<br>852<br>323<br>40<br>0<br>2,462<br>0<br>106<br>415<br>806<br>579<br>422<br>450<br>826<br>0<br>54,969<br>0<br>**54,969**|**31-Mar-22**<br>**£**<br>36,301<br>22,795<br>460<br>0|
|---|---|---|
|||59,556|
|||6,418<br>7,424<br>1,275<br>0<br>31|
|||15,148|
|||44,408|
|||46,183<br>-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**<br>Yorkshire Building Society<br>HSBC<br>Stock of Postage Stamps/Fr Machine<br>HMRC - Gif Aid<br>**Liabilities**<br>Venue Rents - Classes<br>Membership Fees Received in Advance<br>Class Fees Received in Advance<br>Ladies Choir Grant<br>Bank Errors/charges<br>**Net Assets**<br>**Represented by:**<br>Members' Fund b/f<br>**Members' Fund c/f**<br>Add<br> Surplus for Year<br>Less<br>Defcit for Year|**31-Mar-23**<br>**£**<br>36,894<br>17,054<br>375<br>7,556|
|---|---|
||61,879<br>9,750<br>8,018<br>1,972<br>400<br>0|
||20,140<br>41,739|
||44,408<br>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**<br>Yorkshire Building Society<br>HSBC<br>Stock of Postage Stamps/F Machine<br>HMRC - Gif Aid<br>**Liabilities**<br>Venue Rents - Classes<br>Ladies choir grant<br>Membership fees received in advance<br>Class Fees Received in Advance<br>Transport for Disabled/Events<br>Bank Errors/charges<br>**Net Assets**<br>**Represented by:**<br>Members' Fund b/f<br>**Members' Fund c/f**<br>Diference<br>Add<br>Surplus for Year<br>Less<br> Defcit for Year|**31-Mar-23**<br>36,894<br>17,054<br>375<br>7,556|
|---|---|
||61,879|
||9,750<br>400<br>8,018<br>1,972<br>0<br>0|
||20,140|
||41,739<br>44,408<br>-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 -<br>Closing stock -<br>Used from stock|460<br>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**<br>Inv No.<br>Details<br>Amount<br>**£**<br>Friends Meetng House<br>1,138.50<br>Gledholt Methodist<br>900.00<br>Kirkheaton CC<br>402.00<br>Kirkburton Hub<br>162.00<br>Longwood Mechanics<br>500.00<br>Lindley Methodist<br>373.00<br>Marsh United Bowling Club<br>700.00<br>Meltham Carlisle<br>120.00<br>Huddersfeld Mission<br>1,834.20<br>Newsome Scout Hut<br>600.00<br>St Phillips CC<br>2,080.00<br>United Reform Church<br>940.00<br>Ladies Choir - One Community grant<br>400.00<br>10,149.70<br>10,149.70|**Creditors- 2021/22**<br>Inv No.<br>Details<br>Amount<br>**£**<br>Friends Meetng House<br>1,138.50<br>Gledholt Methodist<br>900.00<br>Kirkheaton CC<br>402.00<br>Kirkburton Hub<br>162.00<br>Longwood Mechanics<br>500.00<br>Lindley Methodist<br>373.00<br>Marsh United Bowling Club<br>700.00<br>Meltham Carlisle<br>120.00<br>Huddersfeld Mission<br>1,834.20<br>Newsome Scout Hut<br>600.00<br>St Phillips CC<br>2,080.00<br>United Reform Church<br>940.00<br>Ladies Choir - One Community grant<br>400.00<br>10,149.70<br>10,149.70|**Creditors- 2021/22**<br>Inv No.<br>Details<br>Amount<br>**£**<br>Friends Meetng House<br>1,138.50<br>Gledholt Methodist<br>900.00<br>Kirkheaton CC<br>402.00<br>Kirkburton Hub<br>162.00<br>Longwood Mechanics<br>500.00<br>Lindley Methodist<br>373.00<br>Marsh United Bowling Club<br>700.00<br>Meltham Carlisle<br>120.00<br>Huddersfeld Mission<br>1,834.20<br>Newsome Scout Hut<br>600.00<br>St Phillips CC<br>2,080.00<br>United Reform Church<br>940.00<br>Ladies Choir - One Community grant<br>400.00<br>10,149.70<br>10,149.70|Zoom<br>Venue<br>Tutors<br>Class<br>Ofce<br>Staf<br>A & C<br>Disabled<br>Tutors<br>Subs<br>Bank<br>Grant<br>licences<br>Rents<br>SpExp's<br>Fee<br>Costs<br>Exp's<br>Events<br>Transport<br>Lunch<br>Trips<br>refund<br>Charges<br>IT<br>Stationery<br>Monies<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>£<br>1,138.50<br>900.00<br>402.00<br>162.00<br>500.00<br>373.00<br>700.00<br>120.00<br>1,834.20<br>600.00<br>2,080.00<br>940.00<br>400<br>9,749.70<br>0.00<br>400<br>0.00<br>9,749.70<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>0.00<br>400.00 10,149.70|
|---|---|---|---|
|||||
|||10,149.70||
|||10,149.70||





## **Fees paid by Bank Credit - March 2023** 

|Credit date<br>to bank<br>Member|Amount<br>**£**|2022/23<br>Batch No.<br>credits<br>**£**|e<br>B S No.|
|---|---|---|---|





Amount
ntered on
Amount not
system
entered

## **Fees paid by bank credit 2022-23** 

|Credit date<br>to bank<br>Member|Amount<br>**£**|Batch No.|Amount<br>entered on<br>Amount not<br>system<br>entered<br>**£**<br>**£**|
|---|---|---|---|





## **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<br>Machine register|**£**<br>**250.00**<br>**160.17**<br>**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: