| 31/03/2024 | ||||
|---|---|---|---|---|
| Opening Balance Bank | £22,976.41 | |||
| £22,976.41 | ||||
| Bank Receipts as per ledger | £65,146.00 | |||
| £65,146.00 | ||||
| Bank Expenditure as per ledger | £79,484.60 | |||
| £79,484.60 | ||||
| Total Ledger | £8,637.81 | |||
| Balance as 31/03/24 Current Account | £3,555.15 | |||
| Balance as at 31/03/2024 Savings Account | £4,170.57 | |||
| Bar Cash Closing Balance | £912.09 | |||
| . | ||||
| Total Cash | £8,637.81 | |||
| Difference | £0.00 |
| 31/03/2024 | ||||
|---|---|---|---|---|
| Opening Balance Bank | £22,976.41 | |||
| £22,976.41 | ||||
| Bank Receipts as per ledger | £65,146.00 | |||
| £65,146.00 | ||||
| Bank Expenditure as per ledger | £74,807.00 | |||
| bar | £4,677.60 | |||
| £79,484.60 | ||||
| Total Ledger | £8,637.81 | |||
| Balance as 31/03/24 Current Account | £3,555.15 | |||
| Balance as at 31/03/2024 Savings Account | £4,170.57 | |||
| Bar Cash Closing Balance | £912.09 | |||
| . | ||||
| Total Cash | £8,637.81 | |||
| Difference | £0.00 |
SWANTON MORLEY VILLAGE HALL TRUST (Charity no. 1015751)
INDEPENDENT EXAMINATION OF CHARITY ACCOUNTS (conducted on 3[rd] December 2024)
I have duly carried out an independent examination of the Charity Accounts relating to Swanton Morley Village Hall Trust.
I would like to thank Mrs Kelly Pickard for providing me with all necessary documentation to undertake the review (including the accounting records for the year in question), and for her kind hospitality.
I have read and familiarised myself with the governing document of the charity. The Trust Deed is dated 18[th] November 1992 as amended by a resolution dated 10[th] January 2011. I have not actually seen the Deed .
The village hall was built in 1995 and stands in nine acres of land which includes a car park. It includes the Main Hall and the Hilton Room. An extension was built in 2013 which accommodates “The Little Swans” pre school nursery.
When I visited, the hall was very busy with several groups of hirers in occupation. Kelly is the Parish Clerk/RFO for SMPC and performs a similar role for the Trust.
Swanton Morley Parish Council is the sole managing trustee of the Trust. Trustees are drawn from SMPC elected councillors. The Trust usually meets on a monthly basis.
I have checked the OSCR register for the charity and policies are comprehensive. They include: Financial Reserves; Financial Controls; Internal Risk Management and Safeguarding. There has been no recent correspondence with the Charity Commission and no concerns raised.
Summary of activities/community usage:
Activities: Provision of space, both indoor and outside, for local groups and community use.
Education/training: Arts/culture/heritage/science; Amateur Sport;
Recreation. How the charity helps: Provides Buildings/facilities/open Space.
The accounts to the year ended 31[st] March 2023 have been lodged with the Charity Commission. The Commission claims that they were lodged 104 days
late but this is disputed. Previous years’ accounts are displayed on the Charity Commission website. Charity reporting is up to date. Income is mainly derived from hirers (including The Little Swans) / provision of function space / bar receipts / donations. The hall offers commercial and fully equipped kitchen facilities.
80% Mandatory Rate Relief has been claimed and granted by Breckland Council.
Names of trustees are not listed on the Charity Commission website. As mentioned, trustees are appointed annually by SMPC. However, the charity is kept entirely separate from the Council.
In my opinion, the Charity has been properly constituted and works efficiently in the interests of the local community. Take up from the local community is encouragingly high.
Book keeping, accountancy practises and grant giving mechanisms were all found to be in order. Banking is with Lloyds. Mr Roger Atterwill is presently Chairperson for the charity.
It is good practise for the trustees to carry out a review of the charity’s internal financial controls on an annual basis. This helps to ensure the continuance of good governance. Kelly assures me the review is carried out at the end of each financial year.
Although it is not a legal requirement, consideration could be given to the holding of an AGM which may help to promote transparency. However, the Charity does provide an annual report to the Annual Parish Meeting of SMPC (which is, of course, open to local parishioners).
As intimated, I have identified nothing in the accounts to cause concern and I have nothing to report (separately) to the Commission. The accounts are well maintained and documents readily accessible. Agendas and minutes are well presented by Mrs. Pickard. Her use of Cost Centres is both efficient and impressive.
To the best of my knowledge and belief, this is a well run charity which is continuing to carry out its charitable and legal responsibilities in a most satisfactory and professional manner. I have duly signed off the 2023/24 accounts.
ROBIN GOREHAM
(Internal Auditor) 3rd December 2024