**CHARITY REGISTRATION NUMBER: 523747** 

## **Kellingley Miners Welfare Scheme Unaudited Financial Statements 31st March 2022** 

## **HOLMES BEAUMONT & HOLROYD LIMITED** 

Chartered Accountants 

15 Ropergate End Pontefract West Yorkshire WF8 1JT 



## **Kellingley Miners Welfare Scheme** 

## **Financial Statements** 

## **Year ended 31st March 2022** 

||**Pages**|
|---|---|
|Trustees' annual report|**1 to 3**|
|Independent examiner's report to the trustees|**4**|
|Statement of financial activities|**5**|
|Statement of financial position|**6**|
|Notes to the financial statements|**7 to 13**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**15**|
|Notes to the detailed statement of financial activities|**16**|





## **Kellingley Miners Welfare Scheme** 

## **Trustees' Annual Report** 

## **Year ended 31st March 2022** 

The trustees present their report and the unaudited financial statements of the charity for the year ended 31st March 2022. 

## **Reference and administrative details** 

**Registered charity name** Kellingley Miners Welfare Scheme **Charity registration number** 523747 **Principal office** Kellingley Social Centre Marine Villa Road Knottingley West Yorkshire WF11 8ER 

## **The trustees** 

Mr G W M Burton Mr A Robinson (Served from 1st April 2021 to 16th Mr D Byford April 2021) (Served from 1st April 2021 to 12th Mrs A Jones October 2021) Mr C Kitchen (Appointed 1st April 2021) (Served from 1st April 2021 to 17th Mrs M Cummings August 2022) Mr G Greenwood (Appointed 1st April 2021) (Served from 5th July 2021 to 17th Mr A Sadler August 2022) **Independent examiner** M Flanagan ACA FCCA 15 Ropergate End Pontefract West Yorkshire WF8 1JT 

## **Structure, governance and management** 

Kellingley Miners Welfare Scheme was established by lease and trust deed dated 17th December 1965. The lease is on peppercorn rent terms from Wakefield MDC and was granted for a period of 60 years from 14th April 1965. The lease expires in 2026. The Trustees are in ongoing discussions with Wakefield MDC and are hopeful that a further lease will be granted when the current one expires. 

The trustees are appointed by the members and serve for two years, after which period they may put themselves forward for re-appointment. The rules of management provide for seven trustees and the trustees who have served during the year are named above. 

The trustees have assessed the major risks to which the charity is exposed, which, in particular, are those related to the operations and finances of the scheme. The trustees confirm that they are satisfied that systems are in place to mitigate these risks. 

**- 1 -** 



## **Kellingley Miners Welfare Scheme** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **Objectives and activities** 

The objects of the charity are to provide social, recreational and cultural facilities for persons who are, or have been, employed in the coal industry of Great Britain or its allied industries. 

The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the scheme's aims and objectives, in planning future activities, and setting grant making policy for the year. 

## **Achievements and performance** 

The scheme encourages and supports outdoors sporting activities e.g. football, rugby, bowls, etc teams, all of who play in competitive local leagues. It also offers facilities for darts and dominoes, snooker and other indoor games. 

During 2021 the scheme also set up a volunteer hub to provide services and support to vulnerable people in the local community. 

## **Financial review** 

It is the policy of the charity to maintain sufficient funds to cover administrative and support costs and to be able to respond to any exceptional expenditure, which may arise from time to time. 

Unrestricted funds and restricted funds were maintained at a satisfactory level throughout the year and stood at £277,405 and £4,318, respectively, at 31st March 2022 (2021 £274,404 (Unrestricted) £19,640 (Restricted)). 

During the year the charity generated income of £54,048 (2021 £126,167) with expenditure amounting to £66,368 (2021 £100,067). 

In consideration of a licence fee, parts of the property and facilities are utilised by Kellingley (Knottingley) Miners Welfare Scheme Social Club Limited. The level of licence fee is determined by, and must be sufficient to meet the annual running expenses of the charity. 

The financial position of the charity depends on the continued support of the Social Club. Assuming the continuation of this relationship, the trustees consider the financial position of the charity to be satisfactory. 

There are no restrictions on the charity's power to invest and the trustees take such decisions after taking into account the demand for funds. 

## **Plans for future periods** 

It is the intention of the charity to continue with its objectives of providing social, recreational and cultural facilities as specified above as well as support for vulnerable members of the local community. 

**- 2 -** 



## **Kellingley Miners Welfare Scheme** 

**Trustees' Annual Report** _**(continued)**_ 

**Year ended 31st March 2022** 

The trustees' annual report was approved on 9[th] October 2022 and signed on behalf of the board of trustees by: 

**Mr A Robinson Trustee** 

**- 3 -** 



## **Kellingley Miners Welfare Scheme** 

## **Independent Examiner's Report to the Trustees of Kellingley Miners Welfare Scheme** 

## **Year ended 31st March 2022** 

I report to the trustees on my examination of the financial statements of Kellingley Miners Welfare Scheme ('the charity') for the year ended 31st March 2022. 

## **Responsibilities and basis of report** 

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

## **M Flanagan ACA FCCA Independent Examiner** 

**15 Ropergate End Pontefract West Yorkshire WF8 1JT** 

## **18[th] October 2022** 

**- 4 -** 



## **Kellingley Miners Welfare Scheme** 

## **Statement of Financial Activities** 

## **Year ended 31st March 2022** 

||||**2022**||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|**£**|£|
|**Income and endowments**||||||
|Donations and legacies|**4**|3,000|25,140|**28,140**|91,902|
|Charitable activities|**5**|25,906|–|**25,906**|34,264|
|Investment income|**6**|2|–|**2**|1|
|||----------------------------|----------------------------|----------------------------|---------------------------------|
|**Total income**||28,908|25,140|**54,048**|126,167|
|||============================|============================|============================|=================================|
|**Expenditure**||||||
|Expenditure on charitable activities|**7**|25,907|40,462|**66,368**|100,067|
|||----------------------------|----------------------------|----------------------------|---------------------------------|
|**Total expenditure**||25,907|40,462|**66,368**|100,067|
|||============================|============================|============================|=================================|
|||----------------------------|----------------------------|----------------------------|---------------------------------|
|**Net (expenditure)/income and net movement**||||||
|**in funds**||3,001|(15,322)|**(12,320)**|26,100|
|||============================|============================|============================|=================================|
|**Reconciliation of funds**||||||
|Total funds brought forward||274,404|19,640|**294,044**|267,943|
|||---------------------------------|----------------------------|---------------------------------|---------------------------------|
|**Total funds carried forward**||277,405|4,318|**281,723**|294,044|
|||=================================|============================|=================================|=================================|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

**The notes on pages 7 to 13 form part of these financial statements.** 

**- 5 -** 



## **Kellingley Miners Welfare Scheme** 

## **Statement of Financial Position** 

## **31st March 2022** 

|||**2022**||2021||
|---|---|---|---|---|---|
||**Note**|**£**|**£**|£|£|
|**Fixed assets**||||||
|Tangible fixed assets|**12**||**245,265**||242,764|
|**Current assets**||||||
|Stocks|**13**|**1,000**||4,000||
|Debtors|**14**|**31,860**||36,216||
|Cash at bank and in hand||**13,979**||16,822||
|||----------------------------||----------------------------||
|||**46,839**||57,038||
|**Creditors: amounts falling due within**||||||
|**one year**|**15**|**10,381**||5,759||
|||----------------------------||----------------------------||
|**Net current assets**|||**36,458**||51,279|
||||---------------------------------||---------------------------------|
|**Total assets less current liabilities**|||**281,723**||294,043|
||||---------------------------------||---------------------------------|
|**Net assets**|||**281,723**||294,043|
||||=================================||=================================|
|**Funds of the charity**||||||
|Restricted funds|||**4,318**||19,640|
|Unrestricted funds|||**277,405**||274,404|
||||---------------------------------||---------------------------------|
|**Total charity funds**|**18**||**281,723**||294,044|
||||=================================||=================================|



These financial statements were approved by the board of trustees and authorised for issue on 9[th] October 2022, and are signed on behalf of the board by: 

## **Mr A Robinson Trustee** 

**The notes on pages 7 to 13 form part of these financial statements.** 

**- 6 -** 



## **Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** 

## **Year ended 31st March 2022** 

## **1. General information** 

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Kellingley Social Centre, Marine Villa Road, Knottingley, West Yorkshire, WF11 8ER. 

## **2. Statement of compliance** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. Accounting policies** 

## **Basis of preparation** 

The financial statements have been prepared on the historical cost basis. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

The scheme constitutes a public benefit entity as defined by FRS 102. 

## **Going concern** 

The continuing viability of the charity and its ability to continue as a going concern is dependent upon the annual payment of the licence fee from Kellingley (Knottingley) Miners' Welfare Scheme Social Club Limited to the charity. In the year ended 31st March 2022, Kellingley (Knottingley) Miners' Welfare Scheme Social Club Limited made a profit of £50 (2021 £54,483 profit) and had net current assets of £46,077 (2021 £46,968 net current assets) at the balance sheet date. The future viability of of Kellingley (Knottingley) Miners' Welfare Scheme Social Club Limited is dependent upon maintaining profitability and/or having access to additional finance. 

On this basis, the charity's trustees consider it appropriate to prepare the accounts on a going concern basis. However, should further trading losses arise and additional financing is not available, the going concern basis used in preparing the charity's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any of the adjustments to the charity's assets or liabilities that might be necessary should the going concern basis prove to be inappropriate. 

## **Judgements and key sources of estimation uncertainty** 

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. 

## **Fund accounting** 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 

Restricted funds are earmarked for the purposes of meeting the running costs of the volunteer hub. 

**- 7 -** 



**Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **3. Accounting policies** _**(continued)**_ 

## **Incoming resources** 

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: 

- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. 

- where goods are provided to the charity as a donation that would normally be purchased from suppliers, the contribution is included in the financial statements at an estimate based on the fair market value of the contribution. Food goods donated and held as stock for distribution are recognised as incoming resources within donations when received and as stock, an equivalent amount is included as resources expended when stock is distributed. 

## **Resources expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: 

- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. 

## **Tangible assets** 

Tangible assets are included at cost less depreciation and impairment. 

## **Depreciation** 

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: 

Fixtures, fittings and equipment - 15% reducing balance Refurbishment costs - 15% reducing balance 

No depreciation has been provided on the leasehold property. This is not in accordance with FRS102, which requires buildings to be depreciated. 

## **Impairment of fixed assets** 

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. 

## **Stocks** 

Stocks are measured at the lower of cost and net realisable value, after allowance for obsolete items. 

## **Government grants** 

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received. 

**- 8 -** 



**Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **3. Accounting policies** _**(continued)**_ 

## **Government grants** _**(continued)**_ 

Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability. 

## **Financial instruments** 

Basic financial instruments are recognised at transaction price. 

The charity holds the following financial assets and liabilities: 

## Short-term trade and other debtors and creditors 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit. 

## **4. Donations and legacies** 

|**Donations and legacies**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2022**|
||£|£|**£**|
|**Donations**||||
|Donations|3,000|1,500|**4,500**|
|Donated food|–|7,800|**7,800**|
|**Grants**||||
|Nova Wakefield District grants|–|14,100|**14,100**|
|Government grants|–|1,740|**1,740**|
||----------------------------|----------------------------|----------------------------|
||3,000|25,140|**28,140**|
||============================|============================|============================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2021|
||£|£|£|
|**Donations**||||
|Donations|11,110|2,900|14,010|
|Donated food|–|25,000|25,000|
|**Grants**||||
|Nova Wakefield District grants|–|20,800|20,800|
|Government grants|–|32,092|32,092|
||----------------------------|----------------------------|----------------------------|
||11,110|80,792|91,902|
||============================|============================|============================|



## **5. Charitable activities** 

|**Charitable activities**|||||
|---|---|---|---|---|
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
||Funds|**2022**|Funds|2021|
||£|**£**|£|£|
|Income from non-investment property|||||
|in furtherance of the charity's objects|25,906|**25,906**|34,264|34,264|
||============================|============================|============================|============================|



**- 9 -** 



## **Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **6. Investment income** 

|**6.**|**Investment income**|||||
|---|---|---|---|---|---|
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2022**|Funds|2021|
|||£|**£**|£|£|
||Bank interest receivable|2|**2**|1|1|
|||============================|============================|============================|============================|
|**7.**|**Expenditure on charitable activities by fund type**|||||
||||Unrestricted|Restricted|**Total Funds**|
||||Funds|Funds|**2022**|
||||£|£|**£**|
||Volunteer hub||–|40,462|**40,461**|
||Support costs||25,907|–|**25,907**|
||||----------------------------|----------------------------|----------------------------|
||||25,907|40,462|**66,368**|
||||============================|============================|============================|
||||Unrestricted|Restricted|Total Funds|
||||Funds|Funds|2021|
||||£|£|£|
||Volunteer hub||4,650|61,152|65,802|
||Support costs||34,264|–|34,265|
||||----------------------------|----------------------------|---------------------------------|
||||38,914|61,152|100,067|
||||============================|============================|=================================|
|**8.**|**Net (expenditure)/income**|||||
||Net (expenditure)/income is stated after charging/(crediting):|||||
|||||**2022**|2021|
|||||**£**|£|
||Depreciation of tangible fixed assets|||**2,999**|2,664|
|||||============================|============================|
|**9.**|**Independent examination fees**|||||
|||||**2022**|2021|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**1,025**<br>============================|1,025<br>============================|



## **10. Staff costs** 

The average head count of employees during the year was 1 (2021: 2). 

No employee received employee benefits of more than £60,000 during the year (2021: Nil). 

## **11. Trustee remuneration and expenses** 

No remuneration or other benefits from employment with the charity were received by the trustees. 

**- 10 -** 



## **Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **12. Tangible fixed assets** 

|**Tangible fixed assets**|||||
|---|---|---|---|---|
||Land and|Fixtures and|||
||buildings|fittings|Equipment|**Total**|
||£|£|£|**£**|
|**Cost**|||||
|At 1st April 2021|227,670|111,274|51,688|**390,632**|
|Additions|600|4,900|–|**5,500**|
||---------------------------------|---------------------------------|----------------------------|---------------------------------|
|**At 31st March 2022**|228,270|116,174|51,688|**396,132**|
||=================================|=================================|============================|=================================|
|**Depreciation**|||||
|At 1st April 2021|–|96,601|51,267|**147,868**|
|Charge for the year|–|2,936|63|**2,999**|
||---------------------------------|---------------------------------|----------------------------|---------------------------------|
|**At 31st March 2022**|–|99,537|51,330|**150,867**|
||=================================|=================================|============================|=================================|
|**Carrying amount**|||||
|**At 31st March 2022**|228,270|16,637|358|**245,265**|
||=================================|=================================|============================|=================================|
|At 31st March 2021|227,670|14,673|421|242,764|
||=================================|=================================|============================|=================================|



The property is erected on land held under lease from Wakefield MDC, which expires in 2026. Under the terms of the lease, the trustees cannot assign, underlet or part with possession of the premises, the effect of which is that the property has no marketable value. 

## **13. Stocks** 

|||**2022**|2021|
|---|---|---|---|
|||**£**|£|
||Food bank stock|**1,000**|4,000|
|||============================|============================|
|**14.**|**Debtors**|||
|||**2022**|2021|
|||**£**|£|
||Prepayments and accrued income|**1,581**|4,997|
||Social Club|**30,278**|31,219|
||Other debtors|**1**|–|
|||----------------------------|----------------------------|
|||**31,860**|36,216|
|||============================|============================|
|**15.**|**Creditors:** **amounts falling due within one year**|||
|||**2022**|2021|
|||**£**|£|
||Trade creditors|**49**|4,019|
||Accruals and deferred income|**10,331**|1,656|
||Social security and other taxes|**–**|84|
|||----------------------------|----------------------------|
|||**10,380**|5,759|
|||============================|============================|
|**16.**|**Deferred income**|||
|||**2022**|2021|
|||**£**|£|
||Amount deferred in year|**7,000**|–|
|||============================|============================|



**- 11 -** 



## **Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **16. Deferred income** _**(continued)**_ 

On 16th February 2022, the Charity received a grant of £7,000 from Wakefield Council towards a WF Connect Cafes digital inclusion project. The grant will go towards the purchase of computer equipment, consumables, and the staffing costs for an administration worker for the project. None of these costs had been incurred before the year end and so the grant has been deferred to the year ended 31st March 2023. 

## **17. Government grants** 

The amounts recognised in the financial statements for government grants are as follows: 

||**2022**|2021|
|---|---|---|
||**£**|£|
|Recognised in income from donations and legacies:|||
|Government grants income|**1,740**|32,092|
||============================|============================|



During the year ended 31st March 2022, the charity received grants of £1,740 (2021 £22,092) from Wakefield Council and £Nil (2021 £10,000) from The National Lottery Community Fund. 

## **18. Analysis of charitable funds** 

## **Unrestricted funds** 

|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||||||**At**|
||At|||**31st March**|**20**|
||1st April 2021|Income|Expenditure||**22**|
||£|£|£|**£**||
|General funds|274,404|28,908|(25,907)|**277,405**||
||=================================|============================|============================|=================================||
||||||At|
||At|||31st March|20|
||1st April 2020|Income|Expenditure||21|
||£|£|£|£||
|General funds|267,943|45,375|(38,914)|274,404||
||=================================|============================|============================|=================================||
|**Restricted funds**||||||
||||||**At**|
||At|||**31st March**|**20**|
||1st April 2021|Income|Expenditure||**22**|
||£|£|£|**£**||
|Restricted Fund - Food bank|19,640|25,140|(40,462)|**4,318**||
||============================|============================|============================|============================||
||||||At|
||At|||31st March|20|
||1st April 2020|Income|Expenditure||21|
||£|£|£|£||
|Restricted Fund - Food bank|–|80,792|(61,152)|19,640||
||============================|============================|============================|============================||



**- 12 -** 



## **Kellingley Miners Welfare Scheme** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 31st March 2022** 

## **19. Analysis of net assets between funds** 

|**Analysis of net assets between funds**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2022**|
||£|£|**£**|
|Tangible fixed assets|238,865|6,400|**245,265**|
|Current assets|41,921|4,918|**46,839**|
|Creditors less than 1 year|(3,381)|(7,000)|**(10,381)**|
||---------------------------------|----------------------------|---------------------------------|
|**Net assets**|277,405|4,318|**281,723**|
||=================================|============================|=================================|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2021|
||£|£|£|
|Tangible fixed assets|236,964|5,800|242,764|
|Current assets|42,676|14,362|57,038|
|Creditors less than 1 year|(5,237)|(522)|(5,759)|
||---------------------------------|----------------------------|---------------------------------|
|**Net assets**|274,403|19,640|294,043|
||=================================|============================|=================================|



## **20. Related parties** 

One of the charity's trustees, Mr A Robinson also act as director of Kellingley (Knottingley) Miners' Welfare Scheme Social Club Limited. In consideration of a licence fee, parts of the property and facilities of the charity are utilised by the company. The level of licence fee is determined by, and must be sufficient to meet the annual running expenses of the charity. The licence fee for the year ended 31st March 2022 amounted to £25,906 (2021 £34,264). Debtors include £30,278 in relation to the balance outstanding to the charity at 31st March 2022 (2021 £31,219). 

**- 13 -**