REGISTERED COMPANY NUMBER., 05626786 IEngland and Wales) REGISTERED CHARITY NUMBER.. 1113033 Re ort of the Trustees and audited Financial Statements for the Year Ended 31 December 2023 for Emers Green Villa e Hall Moore Chartered Accountants 30 Gay Street Bath BAI 2PA
Emersons Green Villa e Hall Contents of the Financial statements for the Year Ended 31 Decemher 2023 Page Chairmar1'5 Report Report of thè Tru5tee5 IndepÈndent Examiner's Report Statement of Financial Activitie5 Balance sheet Notes to the Financial Statements 8 to IS Detailed statement of Financial Activities 16 to 17
Emersons Green Villa e Hall Chairman's Re ort for the Year Ended 31 December 2 Emersons Green Village Hall continues in its objective of promotin8 and providing facilities for recreation or lelsure activities with the aim of advancing education and improvlng the condition of life for the community. This can only be achleved if the Vlllage Hall is profltable. The Tru5tee5 have continuously reviewed costs and income to enable the objective to be met. The annual accounts show an uplift in income compared to the prior year due to the actlons undertaken by the collective EGVH team each person ensures the cor)tinued sustainability of the Hall. The Village Hall is an ageing building and repairs and maintenance are increaslng. Grants from various initiatlves have helped considerably and we see this as an important income source. Thank VOLJ to the Town Council for some of these grants and to the Company Secretary for the grant applications. Our priority continues to be the health and safety of our staff, hirers, Customers and the community, We have had to take a variety of actions throughout the year to ensure people remain safe whilst using the Village H311. We have put in place initiatives to further spread the word about the facilities provided by the Village Hall through additional social media, which is helping generate addltion21 interest. Some worthwhlle initiatives, include, but are not limited to.. We continued to prioritise health and safety, includlng first 3id trainlng for all staff, flye marshall trainlng and new fire doors in the maln hall. We applied for grants in 2023 to renovate the maln hall lincluding new fire doors, decorating and floor renovation),. thls was completed in January 2024. Thanks to Cllrs Hunt and Emersons Green Town Council. We successfully applied for funding in 2023 to restart the senior lunches at the beginning of 2024. Thanks to Southern Coop Winter Fund and Downend Round Table. We did lots of preparatory work in 2023 that enabled us to deliver projects in 2024, including discussions with Emersons Green Town Council to work In partnership to deliver a programme of events and actlvities in Summer 2024. We held a large public King's Coronation celebration for all the local community, In partnership with Emerson5 Green Town Council. We have increased the number and variety of community events run by ourselve5, including many sold out event5. Our weekly community coffee morning continues to be very successful. We have increased our volunteer base with 50me amazing people who are helping us grow by regularlv helping zt the senior lunches and the weekly coffee shop. Gener31 booklngs for both Parties and Busine55 hire have increased. We were one of 20 places in Bristol to introduce the Bleed kit5 at venues, which since then has grown considerably. Thlngs are starting to look more positive for the Village Hall following the negatlve impa£t of COVID, however, l and the Trustees believe the model we have in place now, including working with Emersons Green Town Council, is that the Village Hall is on a more stable financial footlng to enable it to continue sustainably for the foreseeable future. The Village Hall 1% such a wonderful benefit to the community through the work undertaken by my fellow Trustees and most importantly, the staff inc. the volunteers- thank youl Lastlytr and most importantly, thank you to the community for continuing to Use the Village Hall. Pagè I
Emersons Green VSlla e Hall ort of the Trustees fort ar Ended 31 December 2023 The trustees who are also dirertors of the chaTlty for the purpc>se5 of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 Decèmber 2023. The trustees have adopted the provisions of Accounting 8nd Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their atcounts in 3ccord3nte wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. OBJECTIVES AND ACTIVITIES Objectives and alms The charity's objectives are.. l. To promote and provide for local inhabitants, facilitles for recreation or leisure activities with the aim of advancing education and improving the Condition of life. The facilities are provided in the interest of social welfare and are available for anybody needing them. 2. To secure, maintain and manage the Vlllage Hall lco-operating with the local statutory aLJthorityl for activities promoted by Emerson5 Green Village Hall in furtherance of the above. The charity has the general aim of contributlng to the quality of Ilfe of local people and organisations. Slgnificant activlties The princlpal activity of the company is the maintenance and management of Emersons Green Village Hall. Publ5¢ trjeneflt We have referred to the guidance contalned in the Charlty Commission's general guidance on public benefit when revlewing our aims and objectives and in planninE future activities. Emerson Green Village Hall provides a facility for a wide range of activities for local inhabitants and our pollcy of awarding grant5 to charity and community users towards the costs of hiring the facility ensures that it remains accessible to STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doGument The charity is controlled by it5 governinE document, a deed of trust, and constitutes a limited company, limited by gLJarantee, as defined by thè Companies House Act 2006. Emersons Green Village H311 is a charltable company limited by guarantee, incorporated on 17 November 2005 and registered a5 a charity on 20 February 2006. The company was established under a Memorandurll of Association which sets out the objectives and powers of the charitable COMP3ny and is governed by its Articles of Association. In the event of the charity being dissolved, members, liability Is lirnited to a Sum of £10. The paid employèes who compromise the staff team report to the Chairman of the Board of Trustees. The staff team 15 responsible for carrying out all areas of the charity's actiiitles. REFERENCE AND ADMINIThATIVE DETAILS Registered Company llLfmber 05626786 (England and Wales) Reglstered Charity number 1113033 Page 2
Re ttoftheT for the Year Ended al December 2023 ees Reglstered office Emerson5 Green Village Hall Emersons Way Eme¥sons Green Bristol South Glos BS16 7AP Trustees B K Aheer Senior Manager C S Baker ManaglnE Director Iresigned 11.5.231 T Cannon IT Director Mrg D Clark Housewife L A Hammond Self-Employed- Company Director M Downes (appointed 18.1.241 S Smart lappointed 16.6.231 (resigned 31.1.241 Company Secretary Ms M Sparano Indepèndent Examiner Moore ChartÈred Accountants 30 Gay Street Bath BAI 2PA Approved by order ofthe board of trustees on ...... ZSJOI 202 and signed on its behalf by.. B K Aheer- Trustee Page 3
Inde endent Examiner's Report to the Trustee JnLrsons Green Vi113 e Hall Independent eMaminer'5 report to the trustèe5 of Emersons Green Vlllage Hall I'the Companv'l I report to the charity trustees my examination of the accounts of the Company for the year ended 31 December 2023. Responslbllltles and basls of report As the charity'5 trustees of thè Company land also its dlrettors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companles Act 20061'the 2006 Act'l. Having satisfied myself that thé 3tcount5 of the Company are not required to be audited under Part 16 of the 2006 Act and are èliglble for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying OLJt my examination I have followed the Directions given by the Charity Commlsslon under Section 145151 Ibl of the 2011 Act. Independent examiner's Statement I have completed my examination. I confirm that no matters have come to my attention in connectlon with the examination giving me cause to belleve.. accounting records were not kept in respect of the Company as required by Section 386 Df the 2006 Act,. or the accounts do not accord wlth those records., or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Att other than any requirerment that the accounts give a true and fair view which is not a matter considered a5 part of an independent cxamination; or the account5 have not been prepared in accordance with thè methods and princlplEs of the Statement of Recommended Practice for accotjnting and reFX)rting by charltles (applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ircland IFRS 10211. I have no concern5 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 èccounts to be reached. R Branch Moore Chartered Accountants 30 Gay Street Bath BAI 2PA Date.. Page 4
EwusonsGreen Villa e Hall tatement of Financial Activities for the Year Ended 31 Decem .r2QL3 31.12.23 Total fund5 31.12.22 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDoWMEfS FROM Donations and legacies 4,794 4,794 26,296 Room hire actlvities Other Income 128,624 2,973 128,624 2,973 101,473 1,182 Total 131,597 4,794 135,391 128,951 EXPENDITURE ON Raising funds 23,769 23,769 5,053 Charltable actlvitles Hall running costs 128,068 4,794 132,862 138,397 Total 151,837 4,794 156,631 143,450 NET INCOMEIIEXPENDITUREI 120,2401 120,2401 114,4991 RECONCILIATION OF FUNDS Total funds brought forward 204,610 204,610 219,109 TOTAL FUNDS CARRIED FORWARD 184,370 184,370 204,610 The note5 form part of these financial statements Page 5
Emèrsons Green Villa e Hall Balante Sheet 31 Dece 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted funds Restricted fund5 Notes FIXED ASSETS TangiblÈ assets 9,633 9,633 11,225 CURRENT ASSETS Stocks Debtors Cash at bank 461 13,984 200,OLKI 461 13,984 200,0 72 11,796 197,372 214,445 214,445 209,240 CREDITORS Amounts falling due wSthin one year io 139,7081 139,7081 115,9551 NET CURRENT ASSETS 174,737 174,737 193,285 TOTAL ASSETS LESS CURRENT LIABILMES 184,370 184,370 204,610 NET ASSETS 184,370 184,370 204,610 FUNDS Unrestricted funds li 184,370 204,610 TOTAL FUNDS 184,370 204,610 The charitable company is entitled to exemption from audlt under Section 477 of the Companies Act 2006 for the year ehded 31 December 2023. The members have not requlred the company to obtain an audit Df it5 financial statements for the year ènded 31 December 2023 in accordance with Section 476 of the Companies Art 2006. The trust&e5 acknowledse their re5ponsibilitie5 for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the State of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply wlth the requirements of the Companies Act 20C>6 rÈlatlng to financial statements, 50 far as appllcable to the charitable company. Ibl The notes form part of these financial statements Page 6 continued...
Emersons Green Vi118 e Hall Balance Sheet- Continued 31 Decemb 2023 These financial statements have been prèpared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees 2nd authorised for issue on 8 K Aheer- Trustee The notes form parl of these financial statements Page 7
Emer50ns Green Villa Note5 to the Financlal State ts tor the Year Ended 31 December 2023 ACCOUNTING POLICIES Basis of pyeparlng the finandal Statements The financial statements of the charitable companyi which Is a public benefit entity under FRS 102, have been preparèd In accordance with the Charities SORP IFRS 1021 'Accounting and Reporting bv 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 IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ire13nd' and the Companies Act 2006. The financial Statements have been prepared under the historical cost convention. Income All income is recogni5ed in the Statement of Financlal Activities once the charity has entitlement to the funds, it Is probable that the intome will be rèceived and the amount can be measured reliably. Expenditure Liabilitics are recognised 35 expenditurè as 500n as there is a legal or construrtive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be requircd in settlèment and the amount of the obligation can be measured rèliably. Expenditure is accounted for on an accruals basis and has been classified under headings that dggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activitles on a basis consistent with the use of resources. Tangible fixed assets Depreciatlon is provided at the following annual rates in order to write off each asset over its estimated $ÈfUl life. Flxtures and fittings 25% on reducing balance Stock5 Stocks are valued at tFte lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted fund% can be used In accordance with the charitable objectives at thÈ dlscretion of the trustees. Restricted funds can only be used for particular restrlcted purp05es within the objects of the charlty. Restrictions arise whèn 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 flnancial statements. Page 8 continued...
Emersons Green Villa e Hall Notes to the Financial Stateme ts- continued for the Year Ended 31 December2QL3 ACCOUNTING POLICIES- ¢ontlnued Pension costs and other post-retirement beneflts The ch2ritable company operate5 a defined contrlbution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Actlvities in the pertod to which they relate. ROOM HIRE ACTIVITIES 31.12.23 31.12.22 Fundraislng events General Income 24,265 104,359 10,195 91,278 128,624 101,473 NET INCOMEIIEXPENDITUREI Net income/lexpenditurel is stated after charging/lcrèditingl', 31.12.23 31.12.22 Depreclation - owned aetS 3,003 2,928 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, expenses There were no trustees, expenses pald for the yÈ8r ended 31 December 2023 nor for the year ended 310ecember 2022. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.12.23 31.12.22 General No employees received emoluments in excess of £60,0W. P3ge 9 continued...
Emèr50ns Green Villa e Hall Notes to the Fi ancial Statements- contlnued for the Y r Ended 31 December 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted funds Tot31 funds INCOME AND ENDOWMENTS FROM Donations and legacies 4,158 22,138 26,296 Room hire activities Other Income 101,473 1,182 101,473 1,182 Total 106,813 22,138 128,951 EXPENDITURE ON Ralsing funds 5,053 5,053 Charltable activitles Hall runnlng costs 116,259 22,138 138,397 Total 121,312 22,138 143,450 NET INCOME/(EXPENDrruRE) 114,4991 114,4991 RECONCILIATION OF FUNDS Totzl funds brought forward 219,109 219,109 TOTAL FUNDS CARRIED FORWARD 204,610 204,610 Page 10 continued...
Emersons Green Villa e H311 Notes to the FinaD_cial Statements- continued for the Year Ended 31 Oecember 2023 TANGIBLE FIXED ASss Flxtures and fittlngs COST At l January 2023 Additions 33,157 1,311 At 31 DecembÉr 2023 34,468 DEPRECIATION At I January 2023 Charge for year 21,832 3,003 At 31 December 2023 24,835 NET 800K VALUE At 31 December 2023 9,633 At31 December 2022 11,325 STOCKS 31.12.23 31.12.22 Stocks 461 72 DEBTORS,. AMOUNT5 FALUNG DUE WITHIN ONE YEAR 21.12.23 31.12.22 Trade debtnrs Prepayments and accrued income 5,730 8,254 4,494 7,302 13,984 11,796 Page 11 ontinued..
Emerson5 Green Vi118 e Hall Notes to the Financial Statements - con for the Year Ended 31 Decembèr 2023 ed 10. CREDITORS:AMOUNTS FALLING DUEWITHIN ONE YEAR 31.12.23 31.12.22 Trade creditors 5oclal security and other taxes VAT other creditors Accrued expènses 7,399 971 2,859 6,574 21,905 8,S40 328 593 6,494 39,708 15,955 ii, MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.23 At 1.1.23 Unrestrirted funds Goneral fund Development fund Dllapidation reserve 17,844 137,566 49,200 120,2241 69,952 169,9521 67,572 67,614 49,184 116 204,610 120,2401 184,370 TOTAL FUNDS 204,610 120,2401 184,370 Net Movement in r1d5, included in the above are as follows.. Incoming resources Resourtes èxpended Movement in fund5 Unrestrlcted funds General fund Di13pidation reserve 131,597 1151,8211 120.2241 1161 131,597 1151,8371 120,2401 Restricted funds Boiler and Hèating Upgrades Health and Safety Improvements 1,825 2,969 11,8251 12,9691 4,794 14,7941 TOTAL FVN05 136,391 1156,6311 120,2401 Page 12 continLJed...
Emersons Green Villa Notes to the Financial StatMents- continued for the Year Dece ber 2023 ii. MOVEMENT IN FUNDS- continued Comparatlves for movement in funds Net movement in funds Transfers between funds At 31.12.22 At 1.1.22 Unrestrlrted funds General ftjnd Development fund Dilapidation reserve 32,192 137,104 49,813 114,4991 151 462 16131 17,844 137,566 49,200 219,109 114,4991 204,610 TOTAL FUNDS 219,109 114,4991 204,610 Comparative net movement in fLSnds, Included in the above are as follows., Incomlng resc>urces Resources expended Movement in funds Unrestricted fund5 General fund 106,813 1121,3121 114,4991 Restrltted funds Boiler and Heating Upgrade5 Health and Safety Improvements Contribution to New Door 14,875 2,195 5,068 114,8751 12,1951 15,0681 22,138 122,1381 TOTAL FUNDS 128,951 1143,4501 114,4991 Page 13 contlnued...
Emersons Green Villa e Hall Notes to the Financial Statements- continued for the Year Ended 31 December 2023 ii. MOVEMENT IN FUNDS- continued A current year 12 months and prior yèar 12 months combined position is as follows.. Net movement in funds Transfers between funds At 31.12.23 At 1.1.22 Unrestricted funds General fund Development fvjnd Dilapidation reserve 32,192 137,104 49,813 134,7231 70,103 169,4901 1613 67,572 67,614 49,184 1161 219,109 134,7391 184,370 TOTAL FUNDS 219,109 134,7391 184,370 A current year 12 months and prior year 12 months combined net movement in funds, includèd in the above are as follows.. Incorlling resources Resources expended Movement in funds Unrestricted funds General fund Dilapidation reserve 238,410 1273,1331 1161 134,7231 1161 238,410 1273,1491 134,7391 Restricted funds Boiler and Heating Upgrade5 Health and Safety Improvements Contribution to New Door 16,700 5,164 5,068 116,7001 15,1641 15,0681 26,932 126,9321 TOTAL FUNDS 265,342 1300,0811 134,7391 Page 14 continued...
Emerson5 Green Villa e Hall Notes to the Financ al Statements- cot)tinued for the Year Ended 31 ber 2023 12. RELATEO PARTY DISCLOSURES There were no related party transactions for the year er¥ded 31 December 2023. P2ge 15
Emersons Green Village Hall Detailed Statement of Financlal Activlties for the Year Ended 31 December 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Donations and legacie5 Grants 4,794 26,296 Room hire artlvitles Fundraising events General income 24,265 104,359 10,195 91,278 128,624 101,473 Other income Bank interest rèceived 2,973 1,182 Total incomlng resources 136,391 128,951 EXPENDITURE Room hire activitles Consumables Bad debts Flxtures and fittings depn 20,516 249 3,004 2,126 2,927 23,769 5,053 Charltable activities WaEes Pensions Rates and water Insurance Light and heat Telephone Postage and statlonery General office expenses IT Expenses Repairs & maintenance Equipment mallltenance and hire cleaning 76,702 785 2,088 4,595 18,639 1,427 221 3,978 2,665 12,054 978 3,699 62,026 309 2,249 4,231 16,267 1,291 177 4,541 1.466 31,666 2,741 3,720 127,831 130,684 This pa8e does not form part of the statutory financial statements Page 16
Emersons Green Villa e Hall Detailed Statement of Fin for the Year Ended 21 December 202 31.12.23 31.12.22 Support costs Management Sundrles 1,197 118 Goveynante costs Independent examlners, fees Legal fees Bookkeeping Bank charges 700 830 2,120 184 1,200 4,001 2,039 355 3,834 7,595 Total resources expended 156,631 143,450 Net expenditLEre 120,2401 114,4991 This page does not form part of the statutory financi31 statements Page 17