REGISTERED CHARITY NUMBER: 1115767 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2023 FOR JAMESTON COMMUNITY ASSOCIATION Bevan Buckland LLP Casue Charnbers 6 Westgate Hill Pembroke Pembrokeshire SA714LB
JAMESTON COMMUNrrY ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page Report of the Trustees Independent Examinerfs Report S¢atsmont of Financial Actlvltles Balanc• Sho8t Noi¢$ tc• the Financlal Statsments 5 10 6 Detallod Statement of Flnanclal Actlvltles
JA11&8TOM COMMUNI ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustee8 prasenl Ih&ir report wlh the financial statem8nls of the chlty ft>r the year ended 31 December 2023. The tru8leeG have aiJ(¥ted thè provisions of Acujunling and Reporting by Chariiie3'. Statement ol Recommendèd Practic8 applicable to charities preparfng Iheir acuMJnts in accordarth vmth the Financial R&porting Standard applicab18 in the LIK and Republic ol Ireland {FRS 1021 leffedive 1 January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENr Gov•mlng documènt The is ¢ontroll6d by govemM)g dowmenl, a de of tru8t and con8thlute8 an uninC(¥pated ¢harlty. REFERENCE AND ADMINISTRATIVE OFfAILS Reglstored ChaKIty number 1115767 Prln¢ipal addr•s$ Green Grove Jamè$ton Tonby Pembrokeshire SA70 8QJ TntstO•S R Hughes lappoirrted 4.8.231 Mr8 J George Tr•Sur (appointed 4.823) Mf8 N R Hughes J R Hughes Chair M JQ"dnoy (8ppoinled 4.8.231 AJohn Bank•rs Naknest Bank PLC 18 High Street Haverfordwest Pembrokeshire SA612DE roved by orderof th• board of trustees on .. . and 8ign¢il on it8 behalf by.. J R }lughes- TnJsl8e CLVL - r& Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JAMESTON COMMUNITY ASSOCIATION Indvpendent examlnerfs report to the trustees of Jameston Community Association report to th8 ch8rity trustees on my examingtion ol the accounts of Jameston Community Association Ithe Trust) for the year ended 31 December 2023. Responsibillties and basi$ of report As the charity trustees of the Trust you are responsible for the prèparation ol the ac(ounts in accordancA wth t requirements ol the Charities A¢t 2011 Cth8 Acri. I report in respect of my examlnation of the Trust's accounts carried oul under Section 145 of the Act and in carwng out my examination I hav8 followed all applicable Direction5 given by the Charity Commission under Section 14515llbl of the Act. Independent ex8min8rfs stalemelrt I have cornplet8d my examinab"on. I confimi that no materi21 matters have come to my attention in connection wilh the examination giwng rne cause to believe thal in any material respect.. awounling records were not kopt in respoct of the Trust as rèqulred by Section 130 of the Act,. or the ac¢ounls do not accord wlth those records". or tha acuunts do not ¢omply wth the 8pplicabl8 requirements conceming the form and content of 8¢counts set out in the Charities IAcenunts and Reports) R8gulations 2008 other tha any requirement that the accounts give a true 8nd fair view which is not a maller considered as part of an independent ex8min8tion. I have no uD¢erns and hav8 come acros5 no other matter5 in connection th the examination to which attention should be drawn in this report in order to 8nable a prop8r urmjètstanding of thè aceounts to be reached. Caroline Wheeler ICAE Bevan Buckland LLP Castle Chambers 6 Westgale Hill Pembroke Pernbrokeshire SA714LB Date.. Page 2
JAMESTON COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted funds Restricted funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations and 12gacies 1,000 1.000 Investrnerbt income 31.337 31,337 Total 32,337 32.337 EXPENDITURE ON Other 9,506 9,506 NET INCOME 22.831 22.831 RECONCILIATION OF FUNDS Total funds brought forward 6,429 6.429 TOTAL FUNDS CARRIED FORWARD 29.260 29,260 The notes fomi part of these financial statements Page 3
JAMESTON COMMUNITY ASSOCIATION BALANCE SHEET 31 DEGEMBER 2023 UnTeslridl fd$ Restridod funds nds NDtes CURRENT ASSETS Cash al bank 35.072 35,072 CREDITORS Amounts lalling due within one year 15,8121 15,8121 NET CURRENfA88ETS 29.260 29,26 TOTAL ASSET5 LESS CURREpif LIABiLITIES NET ASSETS 29,260 29.260 FUNDS UllT8Strictsd funds IOTAL FUNDS 29,260 Th8 fin8n¢ial otalemenl$ were approved by the Board of Trnste&8 and Buthorised for 188ue . and werè signed on rt6 behawby.. on - Tnjstee J Goorg8- Trustee The notes form part of these financial 8tstemerttS Page 4
JAMESTON COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 0ECEM8ER2023 ACCOUNTING POLICIES 80sis of pr8paring the financial statements The financial statements of the ¢harily, which is a publ benefit entily under FRS 102, have been ppared in accordance wth the Charits"es SORP IFRS 1021 'Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charrties preparing their ac¢ounl$ in acurdance wth the Financial Reporting Standard applic8blo in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191,. Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the ChÈnties Ad 2011. Thè financial statements have been prepared under the historical cost convention. In¢om& All inrne is recognised in the Statement of Flnancial Actlvities once the Charity has entitlement to the fund$, il is probable that the income wll be received and the atnount Can be measured reliably. Expendlture Llabilllies are recognised 8$ expenditure 85 soon 8S ther8 is a legal or constiuclive obllgation committing the charily to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and th8 amount of the obligallon can be measured relrably. Expenditure Is accounted loi on an accruals basls and has been classified und8r headings that aggregate all cost related to the category. Where costs cannot be directly gltributed to partiwlar headings they have been alltscated to acthqkn'es on a basis consistent wth the use of resources. Taxation Th8 charity is èxampt from tax on Its Charitable activities. Fund aeeountlng Unrestricted funds can b8 used in 8eLordance with the charitable objectives at the discretson ol the tru5tegs. Restricted funds can onty be used for particular r8Strict8d purposes wthin the objects ol the charfty. Restrictions anse when specified by thè donor or ¥then funds are raised for particu18r restricted purposes. Further explanation of the nature and wrpose ol each fund is Included in th8 notes to the financi81 statements. INVESTMENT INCOME Renis received Deposit accounl inlerest 31,210 27 31,337 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other b8n8fits for the year ended 31 D8C8mber 2023. Trustees. expensos There We no truslee$' expens8s paid for the year end8d 31 December 2023. TAX CHARGE Due to a significant fire al the local wllage school Jameston Village Hall has let to Manorbier Comtnunity Primary sthool. Thi5 has resuiied in the hall being unavailable for other groups and organisations. As a resull the nt received from Manorbier Community Primary School fails to meet charitable status for UK taKation purposas. therefore a tax charge of £5,451 is inelud6d in thèse accounts. Once the school bU11g has b88n renovated Jameslon VilLgg8 Hall 11 revert to Yull charitable status. Page 5 ¢ontinu8d...
JAMESTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER2023 CREDITORS.. Amouwfs FALUNG DUE WITHIN ONE YEAR Trade creditors Other creditors 361 5.451 5,812 MOVEMENT IN FUNDS Net movernent in funds At 31.12.23 A11.1.23 Unr8Strieied lunds General fund 6.429 22,831 29.260 TOTAL FUNDS 6,429 22.831 29,260 Nel movement in funds, included in the above are as follo.. Incoming r8sourc85 Resources expende bv8ment in funds Unrèstrict•d funds General fLJnd 32,337 19,5061 22,831 TOTAL FUNDS 32,337 19,5061 22,831 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2023. Page 6
JAMESTON COMMUNrrY ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 INCOME AND ENDOWMENTS Donatfjons and legaclfjs Donations 1.(M)O Investment Income Rents received Deposit account interest 31.310 27 31,337 Total in¢oming resourcts 32.337 EXPENDITURE Support eosts Management Rates and water Insurance Telephone Postage and ststionery Rent Expenses Repairs & Ren8wals Professional Fees Accountancy Tax Charge 83 1.060 189 188 808 380 5,451 9,J6 Totsl resourc*s eynded 9,506 Net income 22,831 This page does not form part of the Statutory financial $teMentS Page 7
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01 Jan 2023 (Period stsrt date) To 31 Dec 2023 (Period end date) Charity name: Jameston Community Association Charity registration number: 1115767 Objectives and Activities SORP reference Para1.17 Summary of the purposes of the charily as set out in its governing document To associate the Inhabltants, local authorities, voluntary and other organisations in a common effort to advance education, provide facilities of interest for recreation and lèisure tim8 for the inhabitsnts. Summary of Ihe main activities in Para 1.17 Activities are restricted currently, as the relation to those purposes for the and 1.19 Community Hall is in temporary use as public benefit, in particular, the the local junior school, as an emergency activities, projects or services measure. There is more detail is in the identified in the accounts. 'additional Information, section that follows. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 Additional inforniation (optional) You may choose to include furthèr statements where relevant about: SORP refrrence Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers
Other In October 2022 Manorbier VC Junior School had to be evacuated, due to a serious fire. Without a base the school faced closure, the trustees considered the situation and the consequences very carefully, and unanimously took the difficult decision to offer the Community Hall as a temporary home for the school. Had the Community Association not stepped in and 'saved' the school, the community would have lost one of its key resources. Clearly, this fits with the Association's educational purpose, although it has inevitably bèen at the cost of the other activities which the community hall housed. This has been less serlous than It might have been, glven that In the post-COVID period when the fire happened, very few aGtivities wero running or viable and attendance at those was extremely low. Recognislng Its wlder brlef the Assoclatlon actlvely looks to contlnue and develop activities which take it towards its stated purposes. Currently for example, trustees are planning Christmas activities in a local church hall, andlor around the village. They also are focusing on finding ways to contlnue to deliver opportunities for local residents in the community, and identifying locations other than the Community Hall, where activities could take place. Local residents have generally been extremely supportive of the decision to house the school, and parents have expressed gratitude that their children do not face a second trauma. after the fire... having individual and group friendships and bonds broken as children have to travel to a range of unfamiliar schools. The key stakeholders, alongside the Community Association, are the County Council Education Department, and the Church in Wales, and these bodies work at their own pace, apparently applying a different definition of thp word 't8mporary' from that which is understood by thè general population. So, getting answers and deadlines has been a slow and sometimes frustrating process. We have tried to keep residents infomied, but with little news coming to us thero's little to pass on. Naturally, the Association is looking foThvard to having the hall back, and to keep things moving and to get answers for the community, two weeks ago the Association's Chair wrote to the Director of Education asking for a clear update on the Council's plans and timetable for rebuilding the school. The response was positive- the survey is complete, the insurers have now been informed and the CounGil is awaiting their response before moving to the next step, where the Cabinet will take the final decision on rebuilding. Once that decision is known and the timescales set we will be in a position to develop our short- mid- and long-term strategies for success. It may still be little time before the school can leave the hall, but as soon as the date is known the Association will grasp the opportunity to start with a clean sheel to review and develop new activities, house new groups and offer a range of new opportunities to the local community.
Achievements and Performance SORP reference Allowing the school to use the hall has ensured that Manorbier Primary School has the very best chance of securing Its future in the village. It is a small local school, attended by many of the local children and with numbers growing. Summary ofthe main achievements ofthe charrty, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 We consider it a major achievement that the children have not been split among other schools several miles away. a situation that would have seen the demise of our school. Additional information loptlonal} You may Ghoose to include further statements where relevant about.. Achievements against objectives set Para 1.41 Perfomance of fundraising activities against objectives set Par3 1.41 Investment performance against objectives Para 1.41 Other
Financial Review Review of the charity's financial position at the end of the period Para 1.21 Th8 charity is now in a relatively healthy financial position, as a result of the regular payments from the County Council, for housing the school Statemenl explaining the policy for holding reserves stating why they are held Para 1.22 The funds will be utlllsed to ensure the future of Jameston Community Hall. As soon as the hall is returned, a meeting will be held seeking the views of all the Inhabltants around what that should look like. In the rneantime the reserves will be used to support events locally to which all the Inhabltants wlll be invited. Amount of reserves held Para 1.22 £29,260 Reasons for holding zero reserves Details of fund materially in deficit Explanation of any UnrtaInlieS about the charity continuing as a going concem Para 1.22 Para 1.24 Para 1.23 Additional information (optional} You may choose to include further statements where relevant about.. The charity's principal sources of funds (including any fundraising) Paia 1.47 Currently, this is the monthly payment from the County Councll, for housing the school. Investment policy and objectives including any social investment policy adopted Para 1.4S We currently hold the bulk of our funds on a 95 day notice account to get the best rate of interest, while also holding funds on deposit. This will remain our strategy for the time boing untill the hall is returned to the community. We will look to use funds for the purposes of proving an alternative venue for the community. A description of the principal risks facing the charity Para 1.46 Other
Structure, Governance and Management Description of charity's Irusts.. Type of governing document (trust deed. royal charter) How is the charity constituted? (e.g unincorporated association, CIO) Trustee selection methods induding details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para Trust 1.25 Para 1.25 unincorporated Para 1.25 Trustee appointed at AGM. Additional infonnation (optional You may choose to inGlude further statements where relevant about= Policies and procedures adopted for the induction and training of trustees Para The charity's organisational structure and any wider neOrk with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Charity name Other name the charity uses Registered charity number Charity's principal address Jameston Community Association 1115767 Jameslon Community Hall Jameston Tenby SA70 8QG
Names of the charity trustees who manage the charity Dates acted if not for Namè of person lor bodyl entlued whole year to appoint trustee Irf any) Trustee name Office lif any) Ray Hughes Jane George Jane George Andrew John Chairman Treasurer 04.08.23 onward Secretary General Committee General Committee General Committee Vice Chairman 04.08.23 onward Marcia Kidney Nicola Hughes Richard Hughes 04.08.23 onward 10 12 13 14 15 16 17 18 19 20 Corporate trustees- names of the directors at the date the report was approved Director name Name of trustees holding title to property belonging to the charrty Trustee name David Harvey Judith Evans Ray Hughes Dates acted if not for whole year
Funds held as custodian trustees on behalf of others Description of Ihe assets held in this capacity Name and objects of the harity on whose behalf the assets are held and how this falls within the custodian charity s objects Jameston Community Association The a550ciation shall, without distinction of Sex sexual orientation, race,or of political, religious, or other opinions, seek to promte and benefit the inhabitants of Jameston and the wider community of the parish by associating together the said inhabitants, local authorities, voluntary and other organisations- in a common effort to advance education, provide facilities in the interests of social welfare for recreation and leisure time occupation, with the object of improving conditions of live for the said inhabitant5. The association shall be non party in politics and non sectarian in religion. Details of arrangernents for safe custody and segregation of such assets from the charity's own assets Additional information (optional Names and addresses of advisers (Optional information) Type of adviser Name Address Accountant Bevan and Buckland LLP Castle Chambers 6 Westgate Hill Pembroke SA714LB Solicitor Redkite Solicitors Shaftesbury House 60 Main Street Pembroke SA714HJ Name of chief executive or names of senior staff members (Optional information) Exemptions from disclosure Reason for non-disclosure of key personnel details Other optional information Due to exceptional circumstances, Jameston Community Hall has operated as a home for Manorbier Primary school on a temporary basis following a fire.
Declaratlons Th• trust••s d•clr• that th•y hav• pprov•d th• trust••s' r•port •b•v•. Slqned on b•half of th• ¢hrlty's trn$t••s Signtur•(s) Full n•m•lsl Jane GLx)rge Position {•g S•cr•t*ry, Chair, •tcl Tr¢asurer/%eLiei D•t•