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2025-03-31-accounts

CHARITY NUMBER: 523594

CARTWHEEL YOUTH AND COMMUNITY CENTRE

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS

Legal and Administrative Information 1
Annual Report of the Trustees 2-3
Receipts and Payments Accounts 4
Statement of Assets and Liabilities 5
Independent Examiner’s Report 6

Cartwheel Youth and Community Centre Legal and Administrative Information

Reference and administrative details

Charity name Cartwheel Youth and Community Centre
Charity registration number 523594
Registered office and operational address Cartwheel Youth and Community Centre
Huddersfield Road
Elland
HX5 9DW
Trustees Sophie Chevolleau (Chair) (Appointed 17
October 2024)
Simon Ferris (Appointed 17 October 2024)
David McCorie (Appointed 12 May 2025)
John Wilkinson (Resigned 26 November 2024)
Sam Roper (Resigned 31 October 2024)
Connor Broadley (Resigned January 2025)
Alicia Fieldhouse (Appointed 20 June 2024,
Resigned 21 April 2025)
Bankers Virgin Money
7 Waterhouse Street
Halifax
HX1 1XZ
Independent Examiners Sleigh & Story
Thornhill Brigg Mills
Thornhill Beck Lane
Brighouse
HD6 4AH

1

Cartwheel Youth and Community Centre Charity registration number: 523594 Annual Report of the Trustees for the Year Ended 31[st] March 2025

The trustees present their report with the receipts and payments accounts of the charity for the year ended 31st March 2025.

Structure, Governance and Management

The charity is governed by a deed of trust and conveyance dated 30/03/1965, as amended 12/06/2001, 11/12/2013 and 14/01/2024.

Method of Recruitment and Appointment of Trustees

The trustees of the charity are appointed by the members at the AGM.

Objectives and Activities

We promote education, social welfare and leisure time activities for the benefit of the inhabitants of the Elland area with emphasis on those between ages of 11 and 21. We do this in association with local inhabitants, local authorities and local voluntary and other organisations.

The charity provides educational, social welfare and leisure activities for people living in the Elland and the surrounding areas. Activities are designed to support personal development, improve life skills, and promote physical, social and emotional wellbeing.

Key activities include the provision of youth sessions and clubs, recreational and sporting activities, informal educational workshops, and social programmes aimed at reducing isolation and encouraging positive engagement within the community. The charity also supports people through guidance and signposting to other services where appropriate.

Activities are delivered in partnership with local authorities, schools, voluntary organisations and community groups, helping to ensure services are accessible and responsive to local needs. All activities are provided for the public benefit, with particular emphasis on inclusion and supporting people who may be disadvantaged or at risk of social exclusion.

The trustees have had due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and activities. In planning and carrying out the charity’s activities, the trustees have ensured that these activities are undertaken for the public benefit and are consistent with the charity’s charitable purposes.

Achievements and Performance

During the year, the charity delivered a range of educational, social welfare and leisure-time activities for people living in the Elland area, with a particular focus on young people aged 11 to 21, while also providing activities that benefit older members of the community. These activities created safe, supportive and inclusive opportunities for people of different ages to engage, learn and connect.

The charity’s work has made a positive difference to the circumstances of its beneficiaries by improving social, emotional and physical wellbeing. Young people benefited from increased confidence, personal and social skills, and positive engagement with their community, while older participants benefited from reduced social isolation, increased social interaction and opportunities to remain active and involved.

2

Cartwheel Youth and Community Centre Charity registration number: 523594 Annual Report of the Trustees for the Year Ended 31[st] March 2025

By working across age groups and in partnership with local authorities, voluntary organisations and community groups, the charity has helped to strengthen community cohesion and encourage intergenerational understanding. The charity’s activities have delivered wider benefits to society by supporting inclusion, promoting wellbeing across the lifespan and contributing to a stronger, more connected local community.

Financial Review

During the year the charity generated income of £123,612, of which £71,375 was unrestricted income and £52,237 was restricted income. Surplus for the year totalled £50,830 being £29,880 on unrestricted funds and £20,950 on restricted funds.

Funds carried forward at the year-end were £28,977 on unrestricted funds and £30,559 on restricted funds, totalling £59,536.

Reserves Policy

At the year-end the Charity was holding reserves of £59,536, of which £28,977 were unrestricted reserves. The charity has not adopted a reserves policy.

Approved by the board of Trustees on 30 January 2026.

………………………..

S Chevolleau

Chair of Trustees

3

----- Start of picture text -----
Cartwheel Youth and Community Centre 523594
Receipts and payments accounts CC16a
For the period 31 March
1 April 2024 To
from 2025
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Grants & Donations 200 52,237 - 52,437 9,609
Fundraising 13,147 - - 13,147 -
Room Hire 38,738 - - 38,738 -
Contributions towards utility costs 5,711 - - 5,711 2,736
Other income 13,491 - - 13,491 -
Bank interest 88 - - 88 -
- - - - -
- - - - -
Sub total (Gross income for
71,375 52,237 - 123,612 12,345
AR)
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 71,375 52,237 - 123,612 12,345
A3 Payments
Charitable activities 2,008 9,500 - 11,508 -
Heat and light 7,007 - - 7,007 3,865
Water 4,292 - - 4,292 157
Premises costs 13,591 3,000 - 16,591 -
Equipment 179 4,609 - 4,788 -
Consultancy & support 3,464 5,440 - 8,904 -
Grants payable 2,000 5,000 - 7,000 -
Office costs 3,115 - - 3,115 -
Insurance 3,403 - - 3,403 -
Other expenses 2,436 3,738 - 6,174 -
- - - - -
- - - - -
Sub total [ 41,495 ] 31,287 - 72,782 4,022
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 41,495 31,287 - 72,782 4,022
Net of receipts/(payments) 29,880 20,950 - 50,830 8,323
A5 Transfers between funds - - - - -
A6 Cash funds last year end - 903 9,609 - 8,706 383
Cash funds this year end 28,977 30,559 - 59,536 8,706
----- End of picture text -----

4

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Signature
Accruals
Elland Community Hub Building
(held in trust for the charity by '
Holding Trustees' who are not
trustees of the charity.
Current account
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Details
Details
Details
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
28,977
30,559
-
-
-
-
28,977
30,559
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
Unrestricted
1,920
-
-
-
-
Print Name
S Chevolleau
Unrestricted
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
30-Jan-26

5

Cartwheel Youth and Community Centre

Independent Examiner’s Report on the Accounts for the Year Ended 31[st] March 2025

I report to the trustees on my examina�on of the accounts of the charity (the “Trust”) for the year ended 31 March 2025, which are set out on pages 4 and 5.

Responsibili�es and basis of report

As the charity trustees of the Trust, you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (“the Act”).

I report in respect of my examina�on of the Trust’s accounts carried out under sec�on 145 of the 2011 Act and in carrying out my examina�on, I have followed the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act.

Independent examiner’s statement

connec�on with the examina�on which gives me cause to believe that in, any material respect:

In carrying out my examina�on I noted that there was a transac�on of £3,564.78 rela�ng to fundraising income received in cash throughout the year. I discussed with you the procedures and controls in place to ensure cash income is recorded. There was no suppor�ng documenta�on available to review in respect of cash receipts other than amounts of cash deposited into the bank account. You explained to me that procedures are now in place with regards to recording of cash income.

In carrying out my examina�on I reviewed a sample of transac�ons in rela�on to income and expenditure. The total value of income items reviewed amounted to £58,301.13. Of these items, I was unable to view suppor�ng documenta�on in rela�on to one item, with a value totalling £4,710.79. I was able to agree the income to the banking records but unable to review the purpose of the income.

The total value of expenditure items reviewed amounted to £37,385.89. Of these items, I was unable to view suppor�ng documenta�on in rela�on to three items, with a value totalling £2,943.80. I was able to agree the expenditure to the banking records but unable to review the purpose of the expenditure.

understanding of the accounts to be reached.

Jonathan Stead FCCA

Date………………………..

Sleigh & Story Ltd Thornhill Brigg Mills Thornhill Beck Lane Brighouse HD6 4AH

6

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