WHITLEY COMMUNITY ASSOCIATION
ACCOUNTS
31 DECEMBER 2023
| CONTENTS | - | Page |
|---|---|---|
| Information | ||
| Trustees’ report | 2 | |
| Independent Examiner’s report | 3 | |
| Receipts and payments account | + | |
| Balancesheet | 5 |
Registered Charity Number: 518590
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WHITLEY COMMUNITY ASSOCIATION
INFORMATION
Trustees P D Angus S J Abel A Sowerby C Torr J King A Smyth M Drury A Hutton S Marsden C Voyce C Woodward M Wheelhouse A E Wraithhell I King (acted between 11 March 2023 and 14 May 2023)
Address Community Centre Howroyd Lane Whitley Dewsbury WF12 ONB
Accountants Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA
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WHITLEY COMMUNITY ASSOCIATION
TRUSTEES’ REPORT
The trustees present their report and accounts for the year ended 31 December 2023.
Principal activity and status
The charity is a non-profit seeking charitable organisation whose principal activity during the year was to promote the benefit of inhabitants of Whitley and the neighbourhood without distinction of sex, political, religious or other opinions by association with local authorities, voluntary organisations and inhabitants in a common effort to provide facilities of social welfare for recreation and leisure time occupation with the objects of improving the conditions of life for the said inhabitants. It is a registered charity, charity number 518590.
Trustees’ responsibilities for preparing the accounts
Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the profit or loss of the charity for that period. In preparing those accounts, the trustees are required to
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~ select suitable accounting policies and then apply them consistently;
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~ make judgments and estimates that are reasonable and prudent;
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~ prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Trustees
The trustees who served during the year are as noted on page I.
Review of financial position
These details are set out in the Receipts and Payments Account on page 5 of the accounts. Total reserves of the company at 31 December 2023 were £19,476 (2022: £34,475).
Public benefit statement
The trustees have considered the general guidance on public benefit issued by the Charity Commission in carrying out its objectives and activities and are satisfied the charity is compliant with its constitution and the provisions of the Charities Act 2011.
Reserves policy and risk management
The trustees have formulated policies to ensure that the charity maintains adequate reserves to finance its operations. Risk management procedures are in place to help safeguard the on-going viability of the charity and to protect its assets.
On? of the board PD ANGUS ae Chair 20 February 2024
3
WHITLEY COMMUNITY ASSOCIATION
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES
[ report on the accounts of Whitley Community Association for the year ended 31 December 2023 which are set out on pages 5 and 6.
Respective responsibilities of trustees
As the trustees you are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is my responsibility to:
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e examine the accounts under section 145 of the Act;
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e to follow the procedures laid down in General Directors given by the Charity Commission (under section 145(5)(b) of the Act); and
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¢ to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the 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 in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention
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i. which gives me reasonable cause to believe that in any material respect the requirements
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© to keep accounting records in accordance with section 130 of the Act; and
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® to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or
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ii. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
DM Butterworth
WHEAWILL & SUDWORTH LIMITED
Chartered Accountants 35 Westgate Huddersfield HD1 1PA 20 February 2024
4
WHITLEY COMMUNITY ASSOCIATION
RECEIPTS AND PAYMENTS ACCOUNT
for the year ended
31 DECEMBER 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Income | ||
| Lunch club | 2,761 | 2,903 |
| Other functions | - | 3,232 |
| Room hire | 1,738 | 1,649 |
| Bank interest | 1,004 | A |
| Bar receipts | 7,027 | 4,553 |
| Other income | 31,625 | 5,457 |
| Donations | 15 | 425 |
| Grants | 86,207 | 18,298 |
| Rent | 3,600 | 3,100 |
| Insurance claim | 49 | 3,961 |
| Total | 134,026 | 43,615 |
| Expenses | ||
| Lunch club | 500 | 2,161 |
| Gas | 2,515 | 660 |
| Electricity | 1,474 | 80 |
| Water | 435 | 380 |
| Bar stock | 3,287 | 2,068 |
| Insurance | 5,234 | 2,262 |
| Bar licence | 361 | 180 |
| Boiler service contract | 291 | 504 |
| Health & safety | 361 | 5,588 |
| Band/music | 259 | 1,100 |
| Music licence | 216 | 139 |
| Donations and grants | 94,810 | 11,430 |
| Other costs | 39,222 | 3,010 |
| Total | 149,025 | 29,562 |
| Net (deficit) surplus for the year | (14,999) | 14,053 |
| Reserves brought forward | 34,475 | 20,422 |
| Reservescarriedforward | 19,476 | 34,475 |
5s
WHITLEY COMMUNITY ASSOCIATION
BALANCE SHEET
31 DECEMBER 2023
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2023 2022
£ £
Assets
Bank accounts 19,299 34,475
Cash in hand 177 -
19,476 34,475
Liabilities S i
Net assets 19,476 34,475
Reserves 19,476 34,475
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Approved by the board on 20 February 2024
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HANNE CC vofCG C WOODWARD ~- .
Trustee Trustee
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