ST CATHERINE’S HILL COMMUNITY HALL “Registered as a Charity” Registered Charity Number 1088266 ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 March 2025 ST CATHERINE’S HILL COMMUNITY HALL ## INDEX |Trustees report
|1 – 4| |---|---| |Chartered Accounts Report
|5| |Receipts and Payments Accounts
|6| |Statement of Assets and Liabilities|7| |Notes to the Financial Statements
|8| ST CATHERINE’S HILL COMMUNITY HALL ## **Trustees Report For the year ended 31 March 2025** The trustees present their report together with the financial statements of the charity for the year ended 31 March 2025. ## **Administrative Details** Registered Charity Number 1088266 Trustees Mr John Spittle Councillor Sue Spittle Mrs Wendy Rowley Mrs Eileen Lancaster Mrs Rosemary Sinclair Mrs Anette Bowden Mr Jeffrey Webb Chairman Treasurer Bankers Santander UK plc ## **Structure, Governance and Management** St Catherine's Hill Community Hal1 is a registered charily and is governed by a constitution adopted on 12 February 2001 and as amended on 16 August 2001, 9 October 2003 and 11 September 2012. The September 2012 constitution update allows the charity with the Charity Commission approval to remunerate trustees. During this period no remuneration has been received by Trustees. The trustees are elected annually by the members. Officers are appointed by the Management Committee in accordance with the constitution. A trustee who retires at an Annual General Meeting may, if willing to act, be reappointed. The trustees meet on a regular basis to fulfil their role of governance, financial accountability, approving the business plan for the organisation, formulation and review of strategy, holding the chairman to account and ensuring best practice. Responsibility for the delivery of the business plan is delegated to the chairman. ## **Objectives and Activities** The principal activity of the charity during the year under review remained that of the provision and management of a community hall for the use and benefit of the residents of the Jumpers and St Catherine's Wards in the Borough of Christchurch. This includes the 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 residents. The trustees continue to hold fund raising events in the Hall for all ages. ST CATHERINE’S HILL COMMUNITY HALL ## **Trustees Report For the year ended 31 March 2025** ## **Achievements and Performance** ## **Chairmans’ Statement** The Hall has continued to operate successfully, organising four quizzes and the Thursday coffee mornings. As predicted last year the Hall has operated with a deficit of £1,237 (2024 - £4,222). This is due to a number of factors. On the cost aspect cleaning, utility bills and maintenance contracts for fire and security systems are significant and income has not kept pace with inflation. Hire charges were increased in January 2024 and funds have had to be withdrawn from our reserve account. Bookings have gradually increased, and efforts continue to increase the utilisation of the Hall. There will be increased focus on reducing cleaning and electricity costs. ## **People Resource** The Hall continues to have one employee, the caretaker, who is responsible for day to day running of the Hall. The other roles are the bookings secretary (c.40 hours per month); the Treasurer (10 hrs per month): Secretary (5 hours per month) and the Chairman (5-10 hours per month) the latter varying according to need. As mentioned last year, efforts continue to recruit new Committee members in order to ensure the continued operation of the Hall. ## **Projects** The motion activated light at the rear of the property was installed. No progress has been made on assessing alternative more economic heating systems, but it is still intended to pursue this over the next few years. Redecoration of the Hall is also being planned ## **Financial review** The accounts have been prepared on a "Receipts & Payments Basis" as permitted for a charity of its size but have not been subjected to an Independent Examiner's Review as annual income is below £25,000. The Charity realised an unrestricted fund deficit of £1,237 (2024: deficit £4,222) on annual receipts and expenditure. As a result of the increase in deficit, the trustees withdrew the sum of £2,000 for the Building Society account. It is hoped that the going forward the balance will be able to be maintained at £32,000 (2024: £34,000) held in its Building Society account as reserve funds. ## **Public Benefit** The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission when reviewing the trust's aims and objectives and in planning future activities. ## **Reserves Policy** ## **Risks** Identification of risks usually goes hand in hand with mitigation measures to reduce the identified risk. However, the purpose of this policy is to identify reserves requirement in the event of such identified risks manifesting themselves. ## **Fire** This can range from total loss of building to partial loss. Replacement and repair costs will be covered by insurance but may not cover the full amount. Additionally, restitution can take time and it may be necessary to progress matters using available funds to either protect the fabric of the hall or to expedite restitution. ST CATHERINE’S HILL COMMUNITY HALL ## **Trustees Report For the year ended 31 March 2025** ## **Reserves policy (continued)** ## **Lightning Strike** Usually roofs are the damaged item, but damage can extend further especially if it causes fire. ## **Flood** The Hall is situated in a dip and a flash flood is a possibility, especially if storm-water drains do not function effectively. Worst case damage is the wooden floor requiring replacement, but also the building would be unavailable whilst this is repaired/ replaced. Drying out periods can also be prolonged. ## **Storm damage** The roofs of the main hall and the conservatory are the most likely casualties either from action of the wind or falling trees adjacent to the building. ## **Drainage system malfunction** Worst case scenario is possible replacement of sections due to some form fracture in the system. This can arise from factors such as faulty installation or subsidence effects. This would render the Hall unusable for the period of the repair ## **Breakdowns** Installed equipment includes oven, commercial dishwasher, water heaters, storage heaters and audio systems. Faults in these would not normally prevent the Hall from functioning. ## **Pandemic** A global pandemic such as has been experienced by the COVlD-19 outbreak may significantly reduce numbers attending events at the Hall, or result in the Hall being closed for an unspecified period. This would result in a loss of income. As the principal objective of the charity is that it operates for the benefit of the residents of St Catherines and Jumpers it is essential that reserves are kept at such a level to enable the Hall to continue to provide the facility even though income is reduced either by cancellation of bookings, reduction of fees in appropriate cases or closure. Unless grants are forthcoming to ameliorate the losses, reserves would have to be used to ensure the continued existence of the Hall and associated activities. ## **Presence of asbestos** This is not present in the building as it was built in 2000 when use of asbestos in new buildings was banned. ## Table – losses in event of foreseeable emergencies |Incident|Insured
Y/N|Uninsured loss|Other expenditure| |---|---|---|---| |Fire|Y|Loss of income – 1year|In the event of the
building being
unusable some
expenditures will
cease or reduce (eg
electricity)| |LightningStrike|Y|Loss of income – 6 months|| |Flood|Y|Loss of income – 6 months|| |Storm Damage|Y|Loss of income – 6 months|| |Drainage system failure(not blockage)|Y|Loss of income – 3 months|| |Pandemic|N|Loss of income over extended
period|| ## Note 1 year income c. £25000 In order to expedite corrective works it may be necessary to fund initial work ourselves. This is dependant how quickly the Insurer agrees to make payment. ## **Projects** The nature of the Hall charity is such that urgent projects are extremely unlikely and can be discounted. ## ST CATHERINE’S HILL COMMUNITY HALL ## **Trustees Report For the year ended 31 March 2025** ## **Reserves policy (continued)** ## **Covering unforeseen day-to-day operational costs eg employing temporary staff to cover long term sickness:** There is one employee, caretaker, who is responsible for day to day running of the Hall and is costed at 20hrs per week. The bookings secretary is a volunteer and spends about 40 hours per month on this task. There is one employee, caretaker, who is responsible for day to day running of the Hall and is costed at 20hrs per week to ensure the salary does not fall below legal requirements. The other roles are the bookings secretary (c.40 hours per month); the Treasurer ( 20 hrs per month): Secretary (5 hours per month) and the Chairman ( 5-10 hours per month) the latter varying according to need. All these positions are held by volunteers who are also pensioners. In the event of ill-health or other circumstance it maybe that an additional employee may be required to assist in the more time-consuming roles, unless and existing Committee member is willing to undertake the work. Significant absence of the caretaker would require employment of temporary staff to cover. This would increase our costs, but not affect income. ## **Source if income, eg a grant, not being renewed. Funds might be needed to give trustees time to take action if income falls below expectations** The Hall is not in receipt of any grant and is completely self-funded and runs a surplus every year. This can vary according to projects and replacements undertaken. ## **Planted commitments, or designations, that cannot be met by future income alone, eg plans for a** ## **major asset purchase or to a significant project that requires the charity to provide matched funding.** Part of the reason for reviewing the policy is to establish what cash reserves are available for investment and improvements, whilst not reducing reserves to an imprudent level. With recent increase in energy prices review of the heating system with a view to reducing costs needs to be considered, as, if feasible, this would produce significant long term benefits. Other smaller initiatives can also be considered. All of these are aimed at improving the Hall as a facility for local residents in line with the objectives of the Charity ## **The need to fund short-term deficits in a cash budget, eg money may need to be spent before a funding grant is received.** Given our current financial position this is unlikely to be needed. ## **Reserves Requirement** A little research describes some simple rule of thumb methods. One of these is to ensure that the equivalent of a year's income or expenditure (as appropriate) be the minimum amount to hold in reserve. This gives a range of £20,000 - £28,000. This correlates well with worst case losses in the event of the foreseeable emergencies described previously. ## **Recruitment of Trustees** Trustees are volunteers recruited from the local community. This done largely either by personal contact, by appeals through meetings (AGM or other Committee organised events), or on our website. Training will be formulated based on the skills of the volunteer and their expected role within the Management Committee." John Spittle – Chairman & Trustee Chartered Accountants' Report to the Board of Trustees on the Unaudited Financial statements of ## St Catherine's Hill Community Hall In accordance with our letter of engagement, we have prepared for your approval the financial statements of St Catherine's Hill Community Hall for the year ended 31 March 2025 which comprise the Receipts and Payments Account, Balance Sheet and the related notes from the charity's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical other professional requirements which are detailed at: http://icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Trustees of St Catherine's Hill Community Hall, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of St Catherine's Hill Community Hall and state those matters that we have agreed to state to the Board of Trustees of St Catherine's Hill Community Hall. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St Catherine's Hill Community Hall and its Board of Trustees, as a body, for our work or for this report. It is your duty as Trustees to ensure that St Catherine's Hill Community Hall has kept adequate accounting records and to prepare statutory financial statements that give a true and fair 'View of the assets, liabilities, financial position and result of St Catherine's Hill Community Hall. You consider that St Catherine's Hill Community Hall is exempt from the statutory audit requirement for the period in accordance with Charities Act 2011 S144-145. We have not been instructed to carry out an audit or an independent examination of the financial statements of St Catherine's Hill Community Hall. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Chorus Accounting 9a and 10a Saxon Square Christchurch Dorset BH23 1QA **ST CATHERINE’S HILL COMMUNINITY HALL** ## **Receipts and payments account for the year ended 31 March 2025** |**Notes**
**Income**
Fundraising
Letting fees
**Investments**
Deposit interest received
**Total receipts**
**Expenditure**
Fundraising, entertaining & function
expenditure
Wages
Business rates
Waste Collection
Printing and stationery
Repairs and renewals
Equipment purchases
Heat, light and water
Security systems services
Cleaning
Insurance
Telephone & WiFi
Licenses
Accountancy
**Total expenditure**
**Deficit for the year**
Cash funds as at 1 April 2024 / 2023
**Cash finds at 31 March 2025 / 2024**|**2025**
**£**
2,294
25,449
27,743
744
**28,487**
481
13,526
135
605
44
2,094
-
5,438
1,674
3,362
609
1,103
351
302
**29,724**
(1,237)
36,137
**34,900**|**2024**
**£**
2,493
21,087| |---|---|---| |||23,580
577| |||**24,157**| |||792
13,583
138
521
10
953
-
5,862
1,579
3,222
936
592
191
-| |||**28,379**| |||(4,222)
40,359| |||**36,137**| Note – There were no restricted funds during the year ## ST CATHERINE’S HILL COMMUNITY HALL **Balance Sheet at 31 March 2025** |**Notes**
**Current Assets**
Cash at bank and in hand
Current account
Building Society account
**Represented by**
Unrestricted funds
Restricted fund
Other assets
Letting fees receivable
Liabilities
Independent accountants fee
Approved by the Trustees on
Councillor Sue Spittle – Treasurer & Trustee|**2025**
**£**
2,900
32,000
34,900
34,900
-
34,900
-
543|**2024**
**£**
2,137
34,000| |---|---|---| |||36,137| |||36,137
-| |||36,137| |||-| |||511| |||| John Spittle – Chairman and Trustee ST CATHERINE’S HILL COMMUNITY HALL ## **Notes to the Financial Statements for the year ended 31 March 2025** ## **1. Accounting Policies** ## **Basis of preparation and assessment of going concern** The accounts (financial statements) have been prepared on a "Receipts & Payments Basis". The principal accounting policies, which apply to the charity and have been adopted by the trustees are set out below: ## **1a. Income and Funds** Income is recognised on a cash basis on the date of payment into the bank. Where restricted funds are received they are identified and allocated to restricted funds. Any significant post balance sheet receipt of income is recorded in post balance sheet events. ## **1b. Expenditure recognition** Expenditure is recognised on the date of issue of the payment. Where restricted funds payments are made they are identified and allocated to restricted funds. Any significant post balance sheet payments are recorded in post balance sheet events. ## **1c. Taxation** No liability to UK taxation arises on any of the charity's sources of income due to its charitable status and all investment income is received gross of tax. ## **2 Trustees & Related Party Transactions** ||**2025**|**2024**| |---|---|---| |||| |Trustees remuneration and other benefits|Nil|Nil| |||| |Transactions with undertakings in which a trustee or
connectedperson has a material interest|Nil|Nil| |||| ## 1. Capital Commitments The comittee had made no commitments for further capital expenditure at 31 March 2025 (2024: None). ## 2. Contingent Liabilities There were no contingent liabilities at 31 March 2025 (2024: None). 3. Related party transactions During the financial year ended 31 March 2025, trustees donated a total of £nil (2024: £nil). ## **Virtual Cabinet Portal Digital Signatures** ## **Digital Signature Verification** You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: https://www.virtualcabinetportal.com/VerifySignedDocument ## **Signature Dates and Times** All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: http://www.virtualcabinetportal.com/WhatIsUTC ## **Signature 1** Signed by Sue Spittle using authentication code fEFaKlxuVXUyOSx2 at IP address 82.11.7.244, on 2026/01/14 12:35:21 Z. Sue Spittle's e-mail address is: sue.spittle@ntlworld.com.