REGISTERED CHARITY NUMBER: 1017832
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Marston Green Parish Hall
Langham Walsh c/o Langham Walsh BVIC, Central Boulevard, Blythe Valley Business Park Solihull West Midlands B90 8AJ
Marston Green Parish Hall
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Contents of the Financial Statements
for the Year Ended 31 March 2025
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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11
25/02/26 12:33
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Marston Green Parish Hall
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's aim as set out in our governing documents is that the parish hall is to be used by the inhabitants of the parish of Bickenhill without distinction of political, religious or other opinions including use for meetings, lectures and classes and for other forms of recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.
We aim to achieve these objectives by maximising use of the premises by the parish inhabitants and others. The Trustees consider the Charity Commission guidance on public benefit when developing their activities.
ACHIEVEMENTS AND PERFORMANCE
Fundraising activities
The Trustees are satisfied with the fundraising activities during the year following the disruption caused by enforced closure during the pandemic. Income received during the year amounted to £53,645 (2004: £57,205).
FINANCIAL REVIEW Financial position The Trustees are satisfied with the financial performance of the Charity in 2024/25, and in particular with the steps that have been taken to reduce the level of expenditure incurred.. Reserves policy The Trustees consider the Charity's reserve policy during each financial year and consider that reserves are are currently sufficient having regard to anticipated future operational costs. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The charity is constituted under its lease and trust deed dated 18 September 1992 and is a registered charity. Its charitable objects are set out under Our aims and values. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019). REFERENCE AND ADMINISTRATIVE DETAILS
The Trustees are satisfied with the financial performance of the Charity in 2024/25, and in particular with the steps that have been taken to reduce the level of expenditure incurred..
The Trustees consider the Charity's reserve policy during each financial year and consider that reserves are are currently sufficient having regard to anticipated future operational costs.
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The charity is constituted under its lease and trust deed dated 18 September 1992 and is a registered charity. Its charitable objects are set out under Our aims and values.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1017832
Principal address
38 Elmdon Road Marston Green Solihull West Midlands B37 7BT
Trustees
Mrs C E Barnes C E Hill M D Noblet Mrs J Campton Mrs M Edmunds-Simms M Taylor
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Marston Green Parish Hall
Report of the Trustees for the Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Kevin Walsh B.Sc, M.A, ACA Langham Walsh c/o Langham Walsh BVIC, Central Boulevard, Blythe Valley Business Park Solihull West Midlands B90 8AJ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs C E Barnes - Trustee
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Independent Examiner's Report to the Trustees of Marston Green Parish Hall
no other matters in connection with the
Independent examiner's report to the trustees of Marston Green Parish Hall
I report to the charity trustees on my examination of the accounts of Marston Green Parish Hall (the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts 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.
Kevin Walsh B.Sc, M.A, ACA
Langham Walsh c/o Langham Walsh BVIC, Central Boulevard, Blythe Valley Business Park Solihull West Midlands B90 8AJ
Date: .............................................
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Marston Green Parish Hall
Statement of Financial Activities for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| funds | funds | |||
| Notes | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Other trading activities | 2 | 53,645 | 57,205 | |
| Investment income | 3 | 165 | 198 | |
| Total | 53,810 | 57,403 | ||
| EXPENDITURE ON | ||||
| Raising funds | 4 | 42,568 | 74,790 | |
| NET INCOME/(EXPENDITURE) | 11,242 | (17,387) | ||
| RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
DRAFT 25/02/26 12:33 |
65,685 76,927 |
83,072 65,685 |
The notes form part of these financial statements
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Marston Green Parish Hall
Balance Sheet 31 March 2025
| DRAFT 25/02/26 12:33 31.3.25 Unrestricted funds Notes £ FIXED ASSETS Tangible assets 7 59,663 CURRENT ASSETS Stocks 8 1,500 Debtors 9 1,288 Cash at bank 20,613 23,401 CREDITORS Amounts falling due within one year 10 (4,971) NET CURRENT ASSETS 18,430 TOTAL ASSETS LESS CURRENT LIABILITIES 78,093 CREDITORS Amounts falling due after more than one year 11 (1,166) NET ASSETS 76,927 FUNDS 13 Unrestricted funds 76,927 TOTAL FUNDS 76,927 The financial statements were approved by the Board of Trustees and authorised for ............................................. and were signed on its behalf by: ............................................. |
31.3.24 Total funds £ 59,153 2,000 2,174 17,524 21,698 (11,989) 9,709 68,862 (3,177) 65,685 65,685 65,685 issue on |
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............................................. C E Barnes - Trustee
The notes form part of these financial statements
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Marston Green Parish Hall
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
| DRAFT 25/02/26 12:33 resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 10% on cost Fixtures and fittings - 10% on cost Computer equipment - 25% on cost Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and s moving items. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restricti arise when specified by the donor or when funds are raised for particular restricted purposes. |
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Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.
OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 31.3.25 | 31.3.24 | |
| £ | £ | |
| Bar sales & Fundraising | 18,747 | 23,569 |
| Hall letting | 34,898 | 33,636 |
| 53,645 | 57,205 |
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Marston Green Parish Hall
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||||
|---|---|---|---|---|
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Deposit account interest | 165 | 198 | ||
| RAISING FUNDS | ||||
| Raising donations and legacies | ||||
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Staff costs | 12,478 | 26,468 | ||
| Rates and water | 1,314 | 1,155 | ||
| Insurance | 2,874 | 2,791 | ||
| Light and heat | 9,519 | 11,603 | ||
| Telephone, Post & Stationery | 718 | 1,091 | ||
| Cleaning and waste collection | 3,790 | 10,856 | ||
| Repairs and renewals | 3,206 | 2,757 | ||
| Support costs | 3,129 | 5,340 | ||
| DRAFT 25/02/26 12:33 37,028 62,061 TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ende 31 March 2024. Trustees' expenses There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Other trading activities 57,205 Investment income 198 Total 57,403 |
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| EXPENDITURE ON | ||||
| Raising funds | 74,790 | |||
| NET INCOME/(EXPENDITURE) | (17,387) | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 83,072 | |||
| TOTAL FUNDS CARRIED FORWARD | 65,685 |
4. RAISING FUNDS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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Marston Green Parish Hall
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 7. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Plant and | and | Computer | |||
| machinery | fittings | equipment | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 April 2024 | 24,956 | 31,947 | 2,250 | 59,153 | |
| Additions | - | 510 | - | 510 | |
| At 31 March 2025 | 24,956 | 32,457 | 2,250 | 59,663 | |
| NET BOOK VALUE | |||||
| At 31 March 2025 | 24,956 | 32,457 | 2,250 | 59,663 | |
| At 31 March 2024 | 24,956 | 31,947 | 2,250 | 59,153 | |
| 8. | STOCKS | ||||
| 31.3.25 | 31.3.24 | ||||
| £ | £ | ||||
| 9. 10. |
DRAFT 25/02/26 12:33 Stock for resale DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 12) Trade creditors Other creditors |
1,500 31.3.25 £ 1,288 - 1,288 31.3.25 £ 2,000 610 2,361 4,971 |
2,000 31.3.24 £ 1,544 630 2,174 31.3.24 £ 2,000 2,291 7,698 11,989 |
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| 11. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||
| 31.3.25 | 31.3.24 | ||||
| £ | £ | ||||
| Bank loans (see note 12) | 1,166 | 3,177 | |||
| 12. | LOANS | ||||
| An analysis of the maturity of loans is given below: | |||||
| 31.3.25 | 31.3.24 | ||||
| £ | £ | ||||
| Amounts falling due within one year on demand: | |||||
| Bank loans | 2,000 | 2,000 | |||
| Amounts falling between one and two years: | |||||
| Bank loans - 1-2 years | 1,166 | 3,177 |
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Marston Green Parish Hall
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
13. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||||
|---|---|---|---|---|---|
| Net | |||||
| movement | At | ||||
| At 1.4.24 | in funds | 31.3.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General | 65,685 | 11,242 | 76,927 | ||
| TOTAL FUNDS | 65,685 | 11,242 | 76,927 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General | 53,810 | (42,568) | 11,242 | ||
| DRAFT 25/02/26 12:33 TOTAL FUNDS 53,810 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General 83,072 TOTAL FUNDS 83,072 Comparative net movement in funds, included in the above are as follows: Incoming resources |
(42,568) Net movement in funds £ (17,387) (17,387) Resources expended |
11,242 At 31.3.24 £ 65,685 65,685 Movement in funds |
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| £ | £ | £ | |||
| Unrestricted funds | |||||
| General | 57,403 | (74,790) | (17,387) | ||
| TOTAL FUNDS | 57,403 | (74,790) | (17,387) | ||
| A current year 12 months and prior year 12 months combined position is as follows: | |||||
| Net | |||||
| movement | At | ||||
| At 1.4.23 | in funds | 31.3.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General | 83,072 | (6,145) | 76,927 | ||
| TOTAL FUNDS | 83,072 | (6,145) | 76,927 |
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Marston Green Parish Hall
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General | 111,213 | (117,358) | (6,145) |
| TOTAL FUNDS | 111,213 | (117,358) | (6,145) |
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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25/02/26 12:33
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Marston Green Parish Hall
| INCOME AND ENDOWMENTS Other trading activities Bar sales & Fundraising Hall letting Investment income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Wages Rates and water Insurance Light and heat Telephone, Post & Stationery Cleaning and waste collection Repairs and renewals Other trading activities Bar Purchases Fundraising costs Sundry costs Support costs Finance Bank loan interest Governance costs Accounts, legal & professional Total resources expended Net income/(expenditure) |
DRAFT 25/02/26 12:33 Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 £ £ 18,747 23,569 34,898 33,636 53,645 57,205 165 198 53,810 57,403 12,478 26,468 1,314 1,155 2,874 2,791 9,519 11,603 718 1,091 3,790 10,856 3,206 2,757 33,899 56,721 3,994 10,234 262 827 1,284 1,668 5,540 12,729 96 168 3,033 5,172 42,568 74,790 11,242 (17,387) |
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This page does not form part of the statutory financial statements
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