REGISTERED CHARITY NUMBER: 1089380 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for The Lon hirst Parish Association AWS Accountancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ
The Lon hirst Parish Association Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examiner's Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 10 Detailed Statement of Financial Activities
The Lon hirst Parish Association ort 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) {effeclive 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Operating the Lemon booking system to ensure booking are monitored and available to all. Maintain the building, and grounds, keep the hall clean. warm and lit, make hot drinks available to all who use it. Provide an emergency refuge ntre in emergencies such as outlying residential power cuts. Manage funds to achieve best interest return on our legacy whilst making funds available to use when needed. ACHIEVEMENTS AND PERFORMANCE Charitable Activities Annual activities include: Farming syndicate group annual meeting The hall is also available for parties, and ad hoc fund-raising events such as Macmillan coffee morning and church fund raising events. Anyone can hire the hall for whatever purpose subject to approval by the trustees. Weekly activities include: The hall is used 617 times a week by the Mid Northumberland U3A. Pilates, ball room dancing, and a number of other activities Monthly activities include: Lunch club, Pub night, Coffee morning Bi Monthly: N gauge society, Parish council, and Wildlife group STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1089380 Principal address clo Howarth Cottage Longhirst Morpeth Northumberland NE613LX Page 1
The Lon hirst Parish Association Re ort of the Trustees for the Year Ended 31 March 2025 Trustees Mr A L Robson Mrs D M Milmore Mr l Loudon Mr P S Mckenzie Mr A D Hardiman Mrs L M Rudd Mr M Elphick (deceased 31.3.25) Independent Examiner AWS Accountancy Lim ited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ Approved by order of the board of trustees on and signed on its behalf by.. Mrs L M Rudd - Trustee Page 2
Inde endent Examiner's Re ort to the Trustees of The Lon hirst Parish Association Independent examinerfs report to the trustees of The Longhirst Parish Association I report to the charity trustees on my examination of the accounts of The Longhirst Parish Association (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 Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Association of Accounting Technicians, which is one of the listed bodies. 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: accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records; or 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. lan Coone AAT (Fellow) AWS Acc untancy Limited 3 Berrymoor Court Northumberland Business Park Cramlington Northumberland NE23 7RZ Date.. Page 3
The Lon hirst Parish Association Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Unrestricted fund Total funds 31.3.24 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 254,218 1,160 other trading activities other income 11,771 3,806 7,113 621 Total 269,795 8,894 EXPENDITURE ON Charitable activities The Village Hall 35,452 30,691 Other 423 Total 35,875 30,691 NET INCOMEI(EXPENDITURE) 233,920 (21,797) RECONCILIATION OF FUNDS Total funds brought forward 29,450 51,247 TOTAL FUNDS CARRIED FORWARD 263,370 29,450 The notes form part of these financial statements Page 4
The Lon hirst Parish Association Balance Sheet 31 March 2025 31.3.25 Unrestricted fund Total funds 31.3.24 Notes FIXED ASSETS Tangible assets 2,398 CURRENT ASSETS Cash at bank and in hand 261,512 29,450 CREDITORS Amounts falling due within one year (540) NET CURRENT ASSETS 260,972 29,450 TOTAL ASSETS LESS CURRENT LIABILITIES 263,370 29,450 NET ASSETS 263,370 29,450 FUNDS Unrestricted funds 263,370 29,450 TOTAL FUNDS 263,370 29,450 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: Trustee The notes form part of these financial statements Page 5
The Lon hirst Parish Association Notes to the Financial Statements for the Year Ended 31 March 2025 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 Recornmended 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 reSoUrs. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated usef ul life. Fixtures and fittings 15 % on reducing balance 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. 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. Page 6 continued.
The Lon hirst Parish Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 OTHER TRADING ACTIVITIES 31.3.25 31.3.24 Fundraising events inc. hall hire 11,771 7,113 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. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 1,160 Other trading activities Other income 7,113 621 Totsl 8,894 EXPENDITURE ON Charitable activities The Village Hall 30,691 NET INCOMEI(EXPENDITURE) (21,797) RECONCILIATION OF FUNDS Total funds brought forward 51,247 TOTAL FUNDS CARRIED FORWARD 29,450 Page 7 continued.
The Lon hirst Parish Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 TANGIBLE FIXED ASSETS Fixtures and fittings COST Additions 2,821 DEPRECIATION Charge for year 423 NET BOOK VALUE At 31 March 2025 2,398 At 31 March 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Other creditors 540 MOVEMENT IN FUNDS Net movement in funds At 1.4.24 At 31.3.25 U nrestricted funds General fund 29,450 233,920 263,370 TOTAL FUNDS 29,450 233,920 263,370 Net movement in funds, included in the above are as follows.. Incoming Resources resources expended Movement in funds Unrestricted funds General fund 269,795 (35,875) 233,920 TOTAL FUNDS 269,795 (35,875) 233,920 Page 8 continued...
The Lon hirst Parish Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 1.4.23 At 31.3.24 Unrestricted funds General fund 51,247 (21,797) 29,450 TOTAL FUNDS 51,247 (21,797) 29,450 Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended Movement in funds Unrestricted funds General fund 8,894 (30,691) (21,797) TOTAL FUNDS 8,894 (30,691) (21,797) A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 1.4.23 At 31.3.25 Unrestricted funds General fund 51,247 212,123 263,370 TOTAL FUNDS 51,247 212,123 263,370 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming Resources resources expended Movement in funds Unrestricted funds General fund 278,689 (66,566) 212,123 TOTAL FUNDS 278,689 (66,566) 212,123 Page 9 continued.
The Lon hirst Parish Association Notes to the Financial Statements - continued for the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 10
The Lon hirst Parish Association Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMENTS Donations and legacies Donations Grants 254,218 1,160 254,218 1,160 Other trading activities Fundraising events inc. hall hire 11,771 7,113 Other income Interest received 3,806 621 Total incoming resources 269,795 8,894 EXPENDITURE Charitable activities Insurance Fuel,water,electric and heating Internet Repairs and refurbishment Cleaning LinCe fees Training 1,455 2,700 353 27,831 641 360 420 1,345 4,097 438 22,970 748 720 33,760 30,318 Other Fixtures and fittings 423 Support costs Finance Bank charges 62 63 Governance costs Accountancy and legal fees Professional fees 840 790 310 1,630 310 Total resources expended 35,875 30,691 Net incomel(expenditure) 233,920 (21,797) This page does not form part of the statutory financial statements Page11