**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 **----- Start of picture text -----**
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
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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 Page 1 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 Page 2 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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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: ............................................. Page 3 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**
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||65,685
76,927|83,072
65,685| The notes form part of these financial statements Page 4 Marston Green Parish Hall ## Balance Sheet 31 March 2025 |**DRAFT**
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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| |---|---| ............................................. C E Barnes - Trustee The notes form part of these financial statements Page 5 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**
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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.| |---| 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| Page 6 continued... 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**
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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||||| |**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** Page 7 continued... 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**
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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| |**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| Page 8 continued... 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**
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**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| ||||£|£|£| |**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| Page 9 continued... 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. **----- Start of picture text -----**
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Page 10 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)| |---|---| This page does not form part of the statutory financial statements Page 11