2024-12-31-accounts

Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

THE LITTLE ASTON VILLAGE HALL

Little Aston Lane, Little Aston, Sutton Coldfield, B74 3UF Registered Charity Number: 1091921

Report for the Trustees and Unaudited Financial Statements

For the Year Ended 31 December 2024

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

The Financial Statements for the year ended 31 December 2024

Table	Table	of Contents
1.	REFERENCE AND ADMINISTRATIVE DETAILS ............................................................. 3
	1.1.	Registered Charity Number - 1091921 ....................................................................... 3
	1.2.	Objectives and Activities ............................................................................................ 3
	1.3.	Review of Charitable Activities in 2024 ...................................................................... 4
	1.4.	Public Benefit ............................................................................................................. 6
2.	FINANCIAL REVIEW ........................................................................................................ 6
	2.1.	Reserves Policy ......................................................................................................... 6
	2.2.	Trustees Responsibility Statement ............................................................................. 6
3.	INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LITTLE ASTON
VILLAGE HALL ........................................................................................................................ 7
	3.1.	Respective responsibilities of trustees and examiner ................................................. 7
	3.2.	Basis of the independent examiner’s report ............................................................... 7
	3.3.	Independent examiner’s statement ............................................................................ 7
4.	STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024 ......... 8
5.	BALANCE SHEET 31 DECEMBER 2024.......................................................................... 9
6.	NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024 .... 10
	6.1.	ACCOUNTING POLICIES ....................................................................................... 10
	6.1.1.	Accounting convention ............................................................................................. 10
	6.1.2.	Incoming resources .................................................................................................. 10
	6.1.3.	Resources expended ............................................................................................... 10
	6.1.4.	Taxation ................................................................................................................... 10
	6.1.5.	Fund Accounting ...................................................................................................... 10
	6.2.	TRUSTEES’ REMUNERATION AND BENEFITS ..................................................... 10
	6.3.	MOVEMENT IN FUNDS .......................................................................................... 10

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

LITTLE ASTON VILLAGE HALL

Report of the Trustees for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31[st] December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (effective 1[st] January 2019).

1. REFERENCE AND ADMINISTRATIVE DETAILS

1.1. Registered Charity Number - 1091921

Address:

Little Aston Lane, Little Aston, Sutton Coldfield, B74 3UF

Trustees during the Reporting Period:

Representing Role Dr R G Paxton Little Aston Lane Chairman Mr G Clement Elected Treasurer Mrs E Paxton Elected Booking Secretary Mrs L Wrack Elected Mrs M Pye St Peter’s Church Mr R Walker Little Aston Bowls Club Mr P Jackson Little Aston Table Tennis Club Mr P Sutton Little Aston Tennis Club Mrs S Bradbury Little Aston Pre-School Miss J Griffiths Little Aston Women’s Institute (appointed 2[nd] April 2024) Mrs J Cassel Aikido Mr N Rankine Tai Chi Mr N Rajput Co-opted 30[th] March 2023 and elected 21[st] March 2024 Mr D Salter Shenstone Parish Council (appointed 7[th] May 2024) Mrs R Graham Shenstone Parish Council (appointed 7[th] May 2024)

The Trustees are appointed in accordance with the Constitution of the Charity and consist of up to four elected members, elected at an Annual General Meeting and who may serve for up to three years prior to re-election or replacement; plus representatives from Shenstone Parish Council (the Custodian Trustee), from St. Peter’s Church, from the principal regular users and from the immediate neighbours; and not more than three co-opted members.

Independent Examiner:

Shacklefords Chartered Accountants 6A Little Aston Lane Little Aston Sutton Coldfield B74 3UF

1.2. Objectives and Activities

The provision of a village community hall for the use of the persons residing in the Electoral and Parochial Parish of Little Aston and the surrounding area without distinction of sex, sexual orientation, age, disability, nationality, race, religious or other opinions, including use of the property for meetings, lectures and classes or other forms of recreation and leisure time occupation in the interests of social welfare and with the object of improving the conditions of life for the said persons.

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

1.3. Review of Charitable Activities in 2024

Over the year, the Hall has been able to welcome some new regular users. We are also pleased to report that there has been a steady increase in the number of occasional bookings, especially for children’s parties. These additional bookings are creating a valuable increase in the income to the Hall. Unfortunately, Elisabeth Paxton, the Booking Secretary, is still having to turn away an increasing number of enquiries from potential regular and occasional users because all the suitable slots within the Booking Diary are already being used by others. The conversion of the loft space above the Committee Room and the Kitchen into an Additional Room is urgently needed.

At the beginning of November, we were informed that the building contractor who we were proposing to use for the Additional Room had been put into Administration. However, one of the senior managers contacted us to say he was setting up a new company, and he was willing to take on the work for the same price. Two Management Committee members met him and felt reassured that he could carry out the work using the originally planned subcontractors.

Towards the end of November, a total of £216,000 had been secured, of which £100,000 had been accumulated towards the project within the Village Hall’s own funds. The remainder was a combination of grants already received and a promised grant of £30,000 from the Enovert Community Trust (ECT) and a promised grant of £39,000 from the Platinum Jubilee Village Halls Fund (PJF).

These promised grants had a condition requiring the promised funds to be drawn down before 31[st] March 2025 against invoices for completed construction work or the promised money would be withdrawn. As some of the remaining grant applications were not due to be decided until March 2025, these two grant sources were contacted to see if they could give us a few months grace. ECT were prepared to allow a little grace, but PJF stated that they could not as the funds were coming from the Government. This meant the work had to start before the end of January 2025 which was before the remaining grant applications would be decided. Otherwise, the £39,000 would be withdrawn and we would have to return all the other grant money.

However, we were still short of sufficient funds. Further cost savings were identified and the contractor re-quoted with the air source heat pump and the acoustic attenuation coating as a follow-on project. Then, ahead of their expected decision date, the Garfield Weston Foundation gave us a grant of £5,000. The re-quote plus this £5,000 meant that we had sufficient funds, inclusive of a 10% contingency. This allowed us to apply to the Lichfield Diocesan Trust, (our Landlord) for Landlord Permission. This permission was granted on 16[th] December, and it enable us to apply to ECT and PJF for permission to start. Permission to start was granted a few days later.

Over the Christmas break a draft contract was prepared with a start date of 10[th] January. However, the contractor decided to go to a different principal sub-contractor and that subcontractor requested an opportunity to review the costings. The revised quotation was almost 15% higher but still within the available funds and the 31[st] March deadline could still be achieved. The draft contract was modified and a meeting to sign the contract was scheduled.

Then, the contractor sent an email saying he could not carry out the work for the re-quoted price. We asked for a breakdown of his latest costings so that we could see what else could be taken out of the specification for it to fit within the available funds. He agreed to do so and on 10[th] February he submitted a further re-quote. Within this quotation, the cost of the principal sub-contract had more than doubled and it alone exceeded the available funds. The contractor was unwilling to consider any form of cost reduction.

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

Review of Charitable Activities in 2024 - continued

In the meanwhile, we had gone back to the other contractors who had originally provided quotations. One was no longer trading and the other wanted more than the latest quotation. We also approached other contractors and one, Build and Construct Ltd (BAC) provided a quotation for £285,000 for the whole project inclusive of the air source heat pump and the acoustic attenuation coating and they assured me that they could meet the 31[st] March deadline, weather permitting. We explained that we only had £218,000 available and that it was essential that once the main structure was built, secure and watertight, the refurbishment of the committee room had to be completed and the room back in use before the completion work within the additional room, kitchenette and toilets is undertaken. Also, work within these areas would have to stop when the available funds ran out.

We also explained that four other grant application had been made and that these should all be decided before the end of April. BAC agreed to this and provided a revised quotation of £226,680 to complete the main construction; to complete all the external works; to complete the committee room and the other work affected areas; to complete all the new areas up to and including the first fix for all the electrical and plumbing items; and to complete all the insulation and plaster boarding but not the plaster skim. This price did not include the installation of the acoustic attenuation coating in either room. They also agreed that if additional funds became available, they would continue the work as far as the additional funds would allow.

Based on this quotation and the associated assurances regarding the financial limitations, the Management Committee agreed that the work should go ahead and for a suitable contract to be signed.

The contract was finalised and signed on 17[th] February 2025. The work started on site on 17[th] February 2025 and is progressing well. Invoices totalling more than the promised funding and a progress report have been submitted to the PJF and the ECT and the promised funding has been received.

Whilst the work is underway, sheds have been erected at the front of the Hall as temporary storage for the equipment that has had to be relocated to allow the work to proceed. Also, space has been made available within the chair store for the Bowlers to use whilst the Committee Room is refurbished as part of the building work.

The Tennis Club has continued to develop and is enjoying the benefits of all year-round play and coaching on their all-weather ‘clay’ courts. Unfortunately, the courts do require regular watering, especially during hot and dry periods. Once the Additional Room Project is complete, it is proposed that a rainwater harvesting scheme will be implemented for supplying water to the watering systems for the Bowling Green and the Tennis Courts.

As always, the Bowling Green and its surrounds are a credit to the Club and the Green has been well used throughout the Bowling Season. Both the Bowls Club and the Tennis Club are keen to welcome new members.

Other than for the normal day to day routine maintenance, no major maintenance activities have been required during the year, and this has enabled the Hall to put more money aside for the Additional Room Project.

The fact that the Hall is in a sound physical and financial position is down to the commitment of the Committee members and in particular to the efforts of the Booking Secretary and the Treasurer. The Hall and its users have benefitted greatly from their efforts.

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

1.4. Public Benefit

The facilities at the Village Hall are available to everyone with the aim of providing a benefit to the local community.

2. FINANCIAL REVIEW

2.1. Reserves Policy

The Village Hall controls its expenditure to ensure that its financial obligations are covered by its income stream. Activities and improvements only take place if they are financially sound. The policy is to keep approximately £10,000 in reserve to cover contingencies.

2.2. Trustees Responsibility Statement

The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity, of the incoming resources and the application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

• Select suitable accounting policies and then apply them consistently.

• Observe the methods and principles in the Charity SORP.

• Make judgements and estimates that are reasonable and prudent.

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Management Committee:

Trustee ……………………………………………………

Date March 2025

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

3. INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LITTLE ASTON VILLAGE HALL

I report on the accounts for the year ended 31 December 2024 set out on pages seven to nine.

3.1. Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

• Examine the accounts under Section 145 of the 2011 Act

• To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and

• To state whether particular matters have come to my attention.

3.2. Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.

3.3. Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

• 1) Which gives me reasonable cause to believe that, in any material respect, the requirements:

• To keep accounting records in accordance with Section 130 of the 2011 Act; and

• To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act.

have not been met; or

• 2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature …………………………………… Date

March 2025

T D Shackleford FCA Shacklefords Chartered Accountants 6A Little Aston Lane Little Aston Sutton Coldfield B74 3UF

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

4. STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024

Incoming Resources Hall, Grounds & Car Park Hire Regular Users Occasional Users Shenstone Parish Council Rates Refund Shenstone Parish Council Insurance Refund Donations Total Incoming Resources Resources Expended Heating & Lighting Water & Sewage Rates Insurance Caretaker & Cleaning Grounds & Tree Maintenance Repairs & Renewals Refuse Disposal Service contracts & equipment replacement Postage, Printing & Stationery New Room Project (designs and fees) Bank Charges Miscellaneous including membership fees Total Resources Expended Net Incoming / (Outgoing) Resources RECONCILLIATION OF FUNDS Total Funds Brought Forward Total Funds Carried Forward	Total Funds 2024 £ 34,594.87 8,343.75 174.65 1,371.61 10,200.00 54,684.88 1,352.00 1,444.50 174.65 1,371.61 7,330.95 1,080.00 6,344.26 525.00 0.00 153.98 205.60 69.60 0.00 20,052.15 34,632.73 72,505.43 107,138.16	Total Funds 2023 £
		33,135.70 7,514.00 179.20 1,232.68 0.00
		42,061.58
		2,361.00 1,286.50 179.20 1,232.68 7,399.94 870.00 841.77 500.00 200.00 34.99 3,453.60 74.80 710.00
		19,144.48
		22,917.10 49,588.33
		72,505.43

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

5. BALANCE SHEET 31 DECEMBER 2024

CURRENT ASSETS Sundry Debtors Cash at Bank Total CREDITORS Amounts falling due within one year Grants for New Room Project Sundry Creditors NET CURRENT ASSETS FUNDS Unrestricted funds Restricted Funds TOTAL FUNDS	Total Funds 2024 £ 7,438.39 149,595.77 157,034.16 (49,356.00) (540.00) 107,138.16 107,138.16 0.00 107,138.16	Total Funds 2023 £
		13,414.81 71,285.62
		84,700.43 (10,000.00) (2,195.00)
		72,505.43
		72,505.43 0.00
		72,505.43

The financial statements were approved by the Board of Trustees on March 2025 and were signed on its behalf by:

Trustee …………………………………………………….

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2024

6. NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024

6.1. ACCOUNTING POLICIES

6.2. Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (effective 1[st] January 2019).

6.3. Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

6.4. Resources expended

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. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

6.5. Taxation

The charity is exempt from tax on its charitable activities.

6.6. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

6.7. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration, expenses or other benefits paid during the year ended 31 December 2024 or during the year ended 31 December 2023.

6.8. MOVEMENT IN FUNDS

Unrestricted Funds At 1 Jan 2024 Net Movement in Funds At 31 Dec 2024 72,505.43 34,632.73 107,138.16	Restricted Funds
	At 1 Jan 2024 Net Movement in Funds At 31 Dec 2024 0.00 0.00 0.00

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