The Ralli Hall Lunch & Social Club (A company limited by guarantee) Annual report and unaudited financial statements For the year ended 31 December 2023 Charity Registration No. 1142922 07451576 (England and Wales)
The Ralli Hall Lunch & Social Club IA company limited by guarantee) Legal and administrative infomiation Mr R M C Abrahams Mr P W N Sirnons Mr D C Booker Charlty number 1142922 Company nurnb•r 07451576 Prlnclp•l addr••• Ralli Hall 810enmatk Vila$ Hov& East SLsssex 8N3 3TH Rfygbtsrèd offlc• Ralli Hall 81 Denmark VIMa$ Hove East Sussex BN3 3TH Indep?nd•nt ¢M•mln•r Ayres Bright VKkers Ltmited Bishopstone 36 cresnt Road Worthin9 West Suss BN11 1RL Banker• NatK>nal Westminster Bank PIC 103 Church Road Hove BN3 28F
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Contents P•g• Tru$lo•1' r•port Sthl•m•nt of Tru8t••8' ro8pon•lblllti•• Ind•p•nd•nt •x&mlnof• r•port St•l•m•nt of fin•ncial •ctlvitle• BO1•n •h••t Nol•8 lo th• •c¢ount8 7-12
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Trustees, report {including directors. report) For the year ended 31 December 2023 The Twslg98 present thetr report and ¥¢¢otsnts for the year ended 31 Dmber 2023. The a¢¢ounts have b$en prepared in accordance with the a¢UntIng policies set out in note 1 to accounts and comply wrth the Charty's Arti¢lès of Association. the Cornpanies Act 2006 and "Accountin9 and Reporting by Charrties." Statement ol Recornmended Practice applic8ble to charities prep8rin9 their accounts in accordance with the Financi81 R&porting Standard applicable in the UK and Republ of Ireland IFRS 1021 leffective 1 January 20151" Obl•etlv•8 and actlvltl•• The Charity's objects are.. To promote lor the benefit of the public generally without distinction ol sex. sexu81 orientation. race or of political, religiou8 or other opinions. by associatsng together people and local authorities. voluntary and other organisalions in a common effort to advance education and to provide facilities in the intereS of ¥ocial welfare Iof recreation and other leisure time occupations with the object of improving the condrtions of the Said inhabitants. To establish or secure the establishment ol a comrnunity centre (hereaftèr called "the centre'l and lo maintain and manage the same (whether alone or in (x)-oper8tion with any Ioc818Uthonty or person or body) in furtherance of tt)èse objectives., and The promotion of social indusion in particular but not exclusNely among eldedy persons who ar excluded from society because they a housebound. or who are unable to drive or easily access publ transport. To run 8 lunch and social club for the elderty residents of Brighton & Hove so a5 to provide them with recreational, yoga, "keepfit" and cultural activities. together with a Kosher m8als sarvice. In add'tion the Charty has this year arranged a weekend visit for membors to stay at a hotel in Easiboume, together th one visit to the Rushfièl¢J garden centre. The work of the Lunch and Soci81 Glub Ifomierty known as Day Centrel $t8rtgd in 2002 as a projecf, of thè Bnghton Hove Jewish Cornmunity FoL+ndation. It has ¢ontin¢Jed since then. becomin9 a separate charity called The R?Ili Hall Lunch and Soaal Club, which commenced opefation on 1 August 2011. Thè Trustees have paid du¢ regard to guidance issued by the Charity Commi$$ion In deciding what activities the Charity should undertake. Achb•v•m•nts and p•rfornianco The Ralli Hall Lunch & Social Club is now in its 23rd year and now fortunately was abla to operate a full year's programme. From thè middle of March 2020, Covi&19 had reached epidemic proportions in the country. forcing lock down Irorn which we did not ern¢rge for the rest ol that year. We started 2021 still In loc4Fdown. but ev8n when restrictions eased after the surnmer it was 31111 un$al$ for our vulnerable mernber8, all in the 70'$- 90's age group to leave their strlf-isolation and resume activities. We were finally able to reopen our doors on 4 October 2021. However, with the onset ol the latest strain of the virus we were forced once again. for the safety ol the mernbers to stop 89ain on the 9 December 2021. It was to be the 24 March 2022 before we could finally rtropen our doors and by this ty'rne, we had lost our original caterer3 and It W85 a couple of months before we were able to gel ba¢k to One reliable caterer. and I must s that the lunches are now better than ¥ver. However, beeAU$è ol 811 thvJ our 2022 financial pefforrn8n¢e was rgduced considerably. The fundraising group had to refrain trom asking outside trusts lor 9rants until we re-opened, so il w83 difficult to raise our usual level ol grants and donations. This year has been a case of retrenching and starting to rai3e finan¢6 once again. At the end 012022 in which we only operated for nine months, the net rnovernent in lunds was a deficit of £12.785. We aro th&r&for¢ pleased to be able to report a surplus fo¥ th¥ y¢ar ended 31 Decernbtsr 2023 of £11.138. We are lucky that we 8re supported by a wonderful band of volunteers both in fundraising and h2ndn helper5. who have now returned to assist us and we operate with onty one pai¢J employee. our excellent co-ordinator J¥cqui8 Tiehauer, working and a half days 8 week.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Trustees, report (continued)(including directors, report For the year ended 31 December 2023 During the year 8 long waekend In Eastbourne, organised lor thè members and volunteers lat their expensel took place in June. Also. in April our outsid¢ visit to a local garden centre was enjoyed by many of our members. On 7 December 2023 we held a hugely successfvl Chanukah party which was attendèd by over 50 mernbers and 9uests. This year has been a casè ol consolidating the lunch club. welcoming old and new members. and reviving and reorganising our activities. there Is a posthvè feeling lor the future and we are looking forward to Ihe future. Finoneial Mvl8w In 2023 our income was rnore than the cost of our charitable activities and we h8d a surplus of £11, 138 12022 deficit t12.7851. The surplus has strengthened our balance sheet which continues to be healthy. The total reservos of the ¢harity at the yaar end amounted to £84.13812022 ". £73,000). It is the policy ol th¢ Charity that unrestricted funds which h8ve not beèn designated for a specific use should be maintained at a level equivalent to beon three and six month's expenditure. The Trustees consider5 that re$orvès at this level will ensure that, in the event of a significant drop in ftjnding, they will be able to continue the Charity's current activities while ¢onsideration Is given to ways in which additional ftjnds May be raised. This level ol reserves has been maintsined throu9hout tha year. The Trustees has assessèd tha major Tisks to which the Charity Is expos&d. and are satisfied that systems are In place to mitigate exposure to the rnajor ri8k8. Structur•. governance and man*g•mont The Chafity is a company limited by guarantèa formed on 25 November 2010. Trustees are elected from the membèrs ol Ralli Hall Lunch & Social Club in accordance wrth the Charity's Articles ofA3sociation. The cornpany 15 constituted under a Memorandum of Association dated 22 Novttmber 2010 and is a registered charty number 1142922.The principal object ol the Charity Is tts provide a lunch and social Glub for senior CAtizen8. The Trustèès. who are also the directors for the purpose of company law, and who serve¢J during the year were.. Mr R M C Abr8harn8 Mr P W N Simons Mr D C Bookèr The management ol the Charity is the responsibility ol thè Trustees who are elected and co-opted under the terms of th? Trust dèed. The Trustees have delegated day to day m8n8g¥m¥nt ol the Charity lo Jacquelin¢ Tichauer. None of the Trustees has any beneficial Inlere$t in the cnmpany. All of the Trustees are members of the company and guarante8 to contribute £1 in the event ol a wnding up. TheTr è$, report was approved by the Board ol Trustees. W N Slmon8 Trusteè Dated.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Statement of trustees. responsibilities For the year ended 31 December 2023 The Trustees, who are also the directors ol The Ralli Hall Lunch & Soual Club for the purpose of cornpany law are responsible for prèpaiing the Trustees. Report and the accounts In accordance wth applicable law and United Kingdom Accounting St¥ndard$ {Unrted Kingdom General¥ AApted Accounb"ng Practice). Company Law qUireS the Trustees to prepare accounts for each financial year whh give 8 true and fair view of the state of affairs of the Charty and of the incoming resour$ and applution ol re50ur¢es. including the Income and expendrture. of the charitsble company for that year. In Prering thèse accounts, the Trustees are require(1 to select suitable accounlin9 poliu¢$ and thèn apptry them conslstendy". - ob$erv8 the methods and principles in the Chariti$$ SORP. make judgements and estimates thal are reasonable and prudenl." and prepare the accounts on the going concern basis nsS rt is inappropriate to presume that the Charity will o)ntinue in operation. The Trusteas are responsible for keeping adequa* accounbng records that divjose with reason8ble 8¢¢uracy at any time the financial posrtion of thè Charity and enable them to ènsure that me 8Gwunts compty wrth the Companies Act 2006. They are also responsible for safeguarding the assets of the Chafity and hen for takn9 reasonable steps lor thè Pfevention and detection of fraud and other irregulantEs.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Independent examinerfs report To The Trustees Of The Ralli Hall Lunch & Social Club I report on the accounts of the Ch•rty for the year ended 31 December 2023. Wh are set out on page$ 5 to 12. R••p?¢tiv¢ rpon1bIlfitIÈ of Trust••• and •xamSner The Trustees. who are also the directors ol The Rali Hall Lunth & Soctal Club for the purposes of cornpany law. are responsible for the preparation of th8 accounts. The Tnjstees con5Kler that an audit is not required for this year undef section 144121 of th? Ch¥rrts Aci 2011 (the 2011 AL#) and th¥t an Independent examination 1$ needed. Having satisfied myselfthal the ehanty is not subject to audit under MpanY Iw and ¢5 ehgible for independent examination, rt is my responsibility to.. examine the accovnts under se¢tion 145 of Ihe 2011 Acl.. to follow the procedures laid down in the 9¢neral Direclions gNen by the Chanty Commission under section 14515llbl of the 2011 Ad." and (iiil 10 Stata whether parb"cular matters have come to my attèntion. 8a818 of Ind•p•nd•nt exarnlnerf• report My examination was carried OLrt in accordance wth the general Directions given by Ihe Charity Cornrni59ion An ex8min8tion Includes a review of Ihe accounbng records kepl by Ihè charity and a cornparison of the accounts presented with those records. It also indudes consideratson ol any unusual items or disdosures In the ac¢ounts, and seeking explanations from you as tru$tee$ ¢onceming any su(kn matters. The procedures undertaken do not provRYe all the eVeTrce that would be required in an audit and conseqLtentty no opInn 15 given as to whethef the accounts prasanl a 'tru8 and fair wew. and the report is lirnit8d lo those matters set out in the next $tstement. Ind•p•nd•nt •xamln•rf• tat•m•nt In ¢onnection wrth my examinabon, no other matter ex¢ept that felgrrgd to in the prevK)U$ Pafagraph has come to my attention". lal whi¢h givès me reasonable cause to believe that in any material respect the requirements". Ill to keep accounknng records In accordance wrth secb.on 386 of ihe Compan$ Act 2006." and li1} to Pfepare accounts which accord with the accountsn9 records. comply with the accounting requirements of 396 of thg Compans Act 2006 and with the methods and principles ol the Statement of Recommended Pract*". Accounb"ng and Reporting by Charitiés. have not been met or Ibl to which. In my opinion, attentn should be drawn in order io onable a proper Lbnderstandin9 of the accounts to be reached. Paul Stone FCA Ayres Bright vkerS. Chartered A¢¢ount8nts Bishopstonè 36 Crascont Road Woflhing West Sussex 8N11 1RL Dated.. 13 MAY 20Z4
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Statement of financial activities including income and expenditure account For the year ended 31 December 2023 Unr•trSct•d funds Total 2022 Not•9 Donations and l$yau$$ Charitsble activitsés Investments 35,265 23.811 486 12.435 17.148 87 Total Income 59,562 29.870 Charitsb activits.es 48,424 42.455 Totsl r•sourc •xp•nd•d 48.424 42,455 N•t Ineomellexpendlturel for the yoarl N•t mo¥èm•nt In lund 11,138 112,7851 Fund balances * 1 January 2023 73,000 85,785 Fund balanc at 31 D•e•mb•r 2023 84,138 73,000 Th¢ statement ol financial atreS also compl3 wrth requifemonts for an incorne and expenditure account under the Companio5 Act 2006.
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Balance sheet As at 31 December 2023 2023 2022 Curr•nt assets Debtors Cash at bank and In hand 307 85.196 279 74.016 85.503 74.295 Credltors= arnounts f•lllng du¢ wlthln ono y•ar 11.3651 11,2951 Net current assets 84.138 73,000 Incom• funds Unrèstricted funds 84.138 73,000 84.138 73,000 For the financial year ended 31 Decembe¥ 2023 thè company was entrtled to exemph.on from audrt under section 477 of the Companies Act 2006 relating to small cornpanies Directorfs responsibilrtie¥'. The members havè not required the company to obtsin an 8udrt of rts finanaal ststement5 for the year in questyon in a¢ry)rdance wth sectK)n 476. The director acknowledges his responsibilrtie$ for comptying wrth the requirements of the Act with respect to accounting records and the preparation of finanaal ststernents. These financial statements have been prepared in aw)rd¥n¢s wrth the provisions applicable io companies subject to the small companiès, regime. The fin8nth81 statements We approved by the board of directors and authorised for issue on are sign n its behaw by". and W N Simons Tru8t•• Cornpany Registr•tion No. 07451576
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements For the year ended 31 December 2023 Aecountlng pollcl8• Company Informatlon The Ralli Hall Lunch & So¢ial Club Is a private company limrted by guarantee incorporated in Engld and Wales. The registered office 18 R8111 Hall, 81 Oenmark Villas. Hove. East Sussex. 8N3 3TH 1.1 Accounting ¢onventlon These accounts have been ppared in accordanGe with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102.1, 'A¢¢ounting and Reportin9 by Charities" tre statement of Recommended Practice for charitiès applying FRS 102. the Cofflpanies Act 2006 and UK Generally Accepl?d AGcounting Practice as it applies from 1 January 2016. The Charity is a Public Benefil Entity as defined by FRS 102. The accounts have departed frtsrn the Charities (Accounts and Reports) Regulations 2008 only to the extenl required to provide a true and lair view. This departure has Involved followin9 tha Statement of Recornm8nded Practice for charities applying FRS 102 rather than th¢ vèrsion ol the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The accounts are prepared in sterling. which is the funetional currency ol the cornpany. Monetary amount5 in these financial statement5 are rounded to the nearest £. The accounts have been prepared on the historical co$t convention. The principal accounting policEs adopted are set out below. 1.2 Golng eonc•rn At the time ol approving the accounts. the Trustees has a reasonable expectation that the Charity has adequate resouf¢e$ to continue in operational existence for the foreseeable future. Thus the Trustees. continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 Choriiabl• funds Unrestricted funds are available for use at the dis¢r¢tion ol the Trustees in furthefance of their charitable obie¢twès unless the funds have been designated for othar purposes. Restricted knnds are subject lo spe¢ifi¢ conditions by donors as to how they mgy be used. The purposes and uses of the iestricte(J funds are set out in the notes to tha accounts. Endowment fun¢Js are subject to specific conditions by dornor$ that the capital must be maintained by the Charity. 1.4 Incomlng re•ource• Income Is recognised when the Charity 15 legally entitled to it after any performance conditions have been met. the amounts can be measured reliably, and it Is probablè that Income will be received Cash donations a re¢ognised on receipt. Other donation$ •r$ racognised once the Charity has been notifi'ed of the donation, unless performanrk conditions require deferral of the amount. Incorne tax recoverable in rtrlglion to don9tions received under Gift Aid or dee¢Js of covenant is recognised at the time ol the donalK)n. Legacies are recognisetj on receipt or otherwise il the Charity h85 been notified of an irnpendin9 distribution. the amount is known, and receipt 18 expected. Ir the amount Is not known, the legacy Is IreJled 83 8 contingent os¥et.
The Ralli Hall Lunch & Social Club IA company limited by guarantee) Notes to the financbal statements Icontinued) For the year ended 31 December 2023 Aeeounting pollel•s Icontlnuedl 1.5 Regource¥ expend¢d Expenditure is recognised on accrual basi$ as a liabilty ts Incurred. Expenditu indudes VAT and 15 reponèd 85 part of the expenditure to which rt relates. Charitable actwth.es include expenditu associated wth th¢ promokn.on of the chanty and its administration. The categor5 Indude the direct costs. the support costs and the govemance costs relating to these actwities. Govemance costs include those In1red in the 9oveman¢ ofthe chanty and rts assets and are primarily associaled wth constrtutional and statutory requirements. 1.6 Cash arFd cash equivalont• C85h and cash equivalents tndude cash in hand. deposit5 held at Call wtth banks. other shortrtem liqud investments wrth original matuntie5 of three months or $s. and bank overdr8ft5. Bank overdrafts are shown wrth4n bOrrOn98 in Current Ibil1es. 1.7 Flnanclal In•trum?nt• The Company has elected to appty the provisions of Section 11 'Basic Financial Instruments. and StIon 12 'Other Financial Instruments Issues, of FRS 102 to all of rts financyal Instruments. Financi81 in$truments are lecognised when Ihe Charty becomes party to the contractual provisions of thè instrument. Fin8n¢i81 a$s¢ts afg Offt. with the net arnounts presented in Ihe accounts when there Is a legal enforceable right to set off the recngni5ed 8moufits ant1 the is an intentn to Sèttle on a net basis or to realise the asset and settle the liability sirnuhaneousty. Baslc tlnancial ossets Basic financial asse¢5. which indude trade ant1 other re1VableS and cash and bank balance3. are Initially measured at transaction price includin9 transaction costs and are subsequentty carried at amortised cost using the elfectivè Intèiest method unless the arrangemenl consbtutes a financing transaction. whère the transaction is measured at the preseni valu& of thè fvture receipts discounted al a market rate of interest. Basic financi•l liabilitre¥ Basic financial liabiithes. including trade and other payables. are inrtjalty recognised at transaction priGe unless the arrangement conststutes a finanng transaction. Whe the debl in8trurnent is measured at the present value of the future receipts discounted al a market rats of interest. Debt instwments are subsequently carried at amortised cost. using the effective Interest rate method. Trade payables are obligatson5 to pay lor goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are dassified a5 Current lbIlleS if payrnent is due within one year or less. If not. they are presenled as non-cuffent liabilits. Trade p8yables are recognised inrtially at transaction pnce and subsequentty rneasured at amortised $1 using the effective Intgrgsi rnethod. 1.8 Employ00 b•n•fli• The cost of any unused holiday entrfement 18 recognised in thé Per in which the ernployee s seNices are received. Terrnination benefits are recognised inmediatety as on expense when the company is dernonstrably comrnitted lo t¢minat¢ thè employment ol an empknyee or to prov• terminatson benefits
The Ralli Hall Lunch & Social Club IA company limited by guarantee) Notes to the financial statements Icontinued) For the year ended 31 December 2023 Donatlon• and l•ga¢lo• 2023 2022 Donations and gifts Legacbes receivab 19.671 15.594 10435 2.000 35.265 12,435 Charltabl• acllvltl•• Lunch and Soeial Club 2022 Sales within Chalilab ocbvth.es 23.811 17.148 Inv•stsn•nt8 Unr•strlcted lund• Total 2022 Interest receivable 486 87
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statemenls (continued) For the year ended 31 December 2023 Charltobl• a¢tlvltl•• Lun¢h and Soclal Club 2022 Stalf costs Activities Transport CatÈrin9 Accommodation Sundry expenses Insufance Independent examination Hall charges Lunch club refreshrnents Telephone Computer costs Printing, postage and ¥tstion•ry Other eharitsble expenditure 19.611 1.197 3.952 12.802 4.322 318 511 71 2.500 447 481 403 57 19.238 1.145 4.235 10.184 3,168 216 468 341 432 727 520 25 64 46.783 40.781 Share ol governance costs (see note 61 1.641 1,674 46.424 42,455 Analy•ls by fund Vnrestnctsd lund$ 48.424 48.424 For thè y•ar •nd•d 310•cemb?r 2022 Unrestricted funds 42.455 42.455 10-
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (Continued) For the year ended 31 December 2023 Support eo•t• Support Gov?rn•n cmts co•ts 2023 2022 Ba#1# ol allocatlon Accountancy 1.641 1.674 Governance 1.641 1.641 1.674 Anatysed betren Chantable actsvrties 1.641 1.641 1.674 Govem8n¢e costs indudes paym¢nts to the auditors of £660 12022- £6601 for Independent examinatron fees and £981 12022 - £1.0141 for other aco)unlancy sérvices and payroll service5 None of the Trustees lor any perwns connected wrth thernl received any remuneratson or benelts from the Chanty during the year. Employm• Thè avera9e monthty number employees dunng the year wa8 2023 Numb•r 2022 Number 2023 2022 Wa9&$ and salanes Pension costs 18,857 379 17,935 351 19.236 18,288 Debtor¥ 2023 2022 Amounts f•lllng du• wlthln on• y•ar: Prépayments and accrued income 307 279 Credltors: amounts falllng du• ¥rtlthln y•*r 2023 2022 Ac¢wal$ and dèlerred income 1.365 1,295 11
The Ralli Hall Lunch & Social Club (A company limited by guarantee) Notes to the financial statements (continued) For the year ended 31 December 2023 10 R•lat•d party tr¥n••cllon• The Ch8fity considèrs BrvJhton and Hove Jewish Communrty Foundatson (Registerad Charity 2694741 a related party. P Simons and R Abrahams are trustees in both charities. During the year Ralli Hall LLnch & Social Club pa ervahton and Hove Jewtsh Community Foundakn"on £2.51J) for hire of rooms12022 . £Nill 12-