Companv registration number.. 07815599 Charil), regiSlraLion number.. 1146698 Eldwick Memorial Hall Trust Limited (A compani. limited b!. guarantee) Annual RerKTrrt and l.inancial Staiements for ihe Year Ended J l March 2024
Eldwick Memorial Hall Trust Limited Contents Tru5tccs' Rcwrt I to2 Statement of Trustees, ResFM)nsibilities Indcpcndcnt Examincr's Rcport Statement of Financial Actii'ities Balancc Shcct Notes to the Financial Statements 7t0 11
Eldwick Memorial Hall Trust Limited Trustees, Report The trustees. who are directors t.or the purposes ot compani" laii". present the annual rewrt together iiith the tinancial slalements ofthe charithble iompanl" for the )"ear ended 31 March 2024. Reference 8nd Administrative Details Charity Registration Number: 146698 Compan!, Registration Number.. 07815599 The charil!. is incorporaied in Lngland & Wales. Registered olce. 19 Stone Ilill Eldii-ick Bingle!. West Yorkshire BD16 3DS Independent F.xaminer: Mark Wilcock FCA Watson Buckle Limited Chartered Accounthn Bradtord Trustees and ol¢erS -I'he Irusiees and otTicers serving during the year and since the vear end tre as follo..s: Trustees.. Mrs H Hirst {apFMiinted 23 Jul!, 2023) Ms D Dunn {aprx)inted 6 August 2023) Mr S Moorhousc (aptKbintcd l April 2024) Mr R Tonks lapwinted l April 2024) Mr A Mirfield Mr M "I rueloN'e Objectives and activitie5 Objecls and ain Thc charity s objcctii'c is to inctit thc rc5idcnts of Eldiiick- and thc nci<phLK)urhood. M'ithout distinction of scx. scxual orientc1tion. nce or of poliiical. religious or other opinions b). associating together the said residents and the local authoritics, i'oluntar! and othcr organisation5 in a common cffort to adi.ancc cduLation and to proi'idc facilitics in thc interests ot- social Th'elt-are for recreation leisure lime occupation ivilh the objeciii'e of improi'ing the conditions of life for the residents. The Hall is hired on reoular 'eelI). basis by local group5 and organisations. Adhoc Emiok-ings are taken each ii'eek. The Hall is ai'ailable for the local communits. and regular Illage eN'ents held throughout the )'ear. Public benefil The trustees confim that the), hai'e complied ii'ith the requirements of section 17 of the Charilies Act 2011 io hawe due rcgard to thc public bcncfit guidancc publishcd b! thc Charity Commission for England and Wale5. Pagc I
Eldwick Memorial Hall Trust Limited Trustees, Report Achievements and perfortllaDce Our main achievements during the y&qr iyere.. Installation of insulatcd roofing. Re.leI." of b(K)king processes and ii'ebsite is being undertaken to further knefit users and futureproof the use of the hall. Ongoing hall maintenanie and modernisation including the installalion of a new healing syslem lo be completed in 2024. Thcrc has bccn an incrcasc in IkIngS on an adhoc basis and thc continucd support and LK)okings from rcgular hall users. It has been challenging to carrv out improi'ements M'here ix)okings are no¢ disrupled. Finaneial review Bookings remain more than adequate LO mainthin the hall in a g(N)d I40rking order and io look make improi'ements lo the hall and facilities. The deficit for the yvdr of £2:958 has decreased the reseTres from £70.01 l at the start of the year to £67,053 at 31 March 2024. Policy on reserves Currcntli.. rcscTh'c5 Stand at £67:053 w'ith thc aim to kccp thcsc aLK>i'C £10,000 to proi.idc a buffcr to coi'cr any such inslLe where mainienance and presen'alion of ihe hall is nttded. Structurey governallce and management Nature ofgoverning documll1 Memorandum and Articles of Association dated 19 October 2011. The annual report was approi.ed by the trustees of the charity on 16 tkcember 2024 and sioned on its behalf b!.. Mrs I I I lirsl Trustee Pagc 2
Eldwick Memorial Hall Trust Limited Statement of Trustees, Responsibilities The trustees Iivho are also the directors ot Eldii"ick Memorial Hall Trust Limited tor the purposes ot company laTh') are responsible for preparing the trustees, rerrt and the financial StaleMen in accordance iiiih applicable law and Uniled Kingdom Accounting Sthndards IlJnited Kinodom CJenerall!- Accepted Accounting Practice). including FR8 102 "The I,-inancial RerM)rting Standard appliLable in ihe UK and Republic of Ireland" Company laii. rcquirc5 thc trustccs to prcparc financial statcmcnts for fdch financial Jcar. Undcr compan). law thc trustees must not approi.e the finaniial slalements unless ihei are saiisfied ihai ihth gii"e a irue and fair vieiv ofihe slate ot aftairs of the charitable compan!. and ot the incomin? resources and application ot resources, including its income and expenditure, of ihe charithble Lompan)" lor ihai period. In preparing ihese financial statemenls. the Irustees are required to.. select suitable accounting policies and appl). them conSisnI[s.: observe ihe methods and principles in ihe C.hariiies SORP= make judgements and estiMaS thal are reasonable and prudent: state 'hether applicable accouniing standards. comprising FRS 102 hai'e en followed, subject to an}1 material dcparturcs discloscd and cxplaincd in thc financial 5tatcmcnts= and prepare ihe financial statemenLs on ihe going concem basis unless it is inappropriate to presume that the charitable compan). will continue in business. The trustees are responsible for k-eeping proper accountino records that can disclose H'"ith reasonable accuraci, at an)-' timc thc financial position of thc charitablc compan}" and cnablc thcm to cn5urc that thc financial 5tatcmcnts comply 'ith the Companies Act 2006. Thew are also resw)nsible for safeguarding the assets of the chariLqble company and hcncc for taking rcasonablc stcps t-or thc prci'cntion and dctcction of traud and othcr irrcgularitics. The trustees are responsible tor the maintenance and integriti. of the corpornte and financial infonnation included on the LharitablL Lompanw's ii'"cbsitc. Lcgislation gos"crning thc prcparation and di5scmination of fInLia[ statL"mLnts may differ from legislation in other jurisdictions. Approved b>. the trustees ofthe charity on 16 Decem1r 2024 and signed on its Eehalf by: Mrs H Hirst Trustee Pagc 3
Eldwick Memorial Hall Trust Limited Independent Examiner's Report to the trustees of Eldwick Memorial Hall Trust Limited ('the Company,) I report to the charity. trustees on MN. examination of the accounts of the Compan), for the N'ear ended 31 March 2024. Responsibilities and basis of report As the charilv s trustees of ihe Compan!. (and also its dIreCr5 for ihe purposes of companK. lam,) vou are responsible for the preparation of the accounts in accordance i1.ith the requirements of the Companies Act 20061.the 2006 Act." ). Having satistied mvself that the accounts ot. the Compan!, are not required to be audited under Part 16 of the 2006 Act and are eligible lor independeni eiaminaiion. I rewrt in respeci ofm! eiamination of }"our charil). s aLcounls as carried oul under section 145 of the Charities Act 2011 (-the 2011 Act"). In cam'ing out MN. examination I haN'e followed the Dircctions gii'"cn by thc CharitTr' Commission undcr scction 14ili)Ib) of thc 201 l Act. Independent examiner's statement I have completed m) examinaiion. I confirni thai no mailers haie come io aiienlion in connection with the cxamination gii'ing mc causc to bCli.C= accounting records 'ere not kept in respect of Eldiiick Memorial Hall Trust Limited as required by section 386 of the 2006 Act. or 2. thc accounts do not accord M'ith thosc rccords= or the accounis do not comply 1th ihe accounting requirements of section 396 of the 2006 Act other than an), rcquircmcnt that thc accounts giTr'c a -truc and fair I'lv, 1s.hich is not a mattcr considcrcd as part of an indcpcndcnt examination. or 4. thc accounts. havc not bccn prcparLd in accordancc ivith thc mcthods principlL5 of thc StatLmL"nt of Recommended Practice for accouniing and reporting bs" charities [applicable to charities preparing iheir accounts in accordancc w.ith thc Financial Rcporting Standard applicablc in thc UK and Rcpublic of Ircland (FRS 1021]. I hai'c nu conccms and hav"c comc across no othcr mattcrs in conncLtion ii.ith thc c.xamination to which attcntion should be draivn in this report in order to enable a proper undershdIng of the accounts kn be reached. Mark C Wilcock- FCA Independent Lxaminer Watson Bucklc Limitcd Chartered Accounlants Bradford 16 December 2024 Pagc 4
Eldwick Memorial Hall Trust Limited Statement of Financial Activities for tbe Year Ended 31 March 2024 (Including Ineome and Expenditure Account) Unrestricted nds Total 2024 Total 2023 General Note Income and endowmen¢$ from Charitable activities Total income and endowments Expendilure Charitable activities (35.968) (35.9681 (30,6191 Net movement in fvnds 1? 9)8) 12.958) 1,451 Reconeiliation of funds -I'otal lunds brought forN%'ard 70.011 70.011 68,)60 Total funds carried t"oni'ard There are no recognised gains or losses for the yw other ihan the results aix)i'e. 67.053 67.Oi3 70,011 The notes on pages 7 to I I fonn an integral part of these financial statements. Pagc i
Eldwick Memorial Hall Trust Limited (Registration number: 07815599) Balance Sheet as at 31 Mareb 2024 2024 2023 Note Fixed assets Tangible assets 36.126 34,806 Current assets Dcbtors Cash at bank and in hand 532 37.887 33.238 38.419 Creditors: Amounts falling due within one year io {2.3)7) 13.2141 Net current assets 30.927 35,205 Net assets 67.Oi3 70,011 Funds of ihe charity: Unrestricted income funds Unrestricied fvnds 70.011 Total funds 67.Oi3 70,011 For the financial )'ear ending 31 March 2024 Ihe chariti- entitled to exemption from audit under section 477 ot the CompiL5 Act 2006 rclating to small con]panics. Directors, responsibilities= 'I'he members hai'e not required ihe chariiv to obtain an audil ol its accounts for the N'ear in question in accordance ith scction 476; and The directors acknoii'ledge their resp)nsibilities for complving iiith the requirements of the Act rIth respect to accounting rccord5 and thc prcparation of accounts. Thc financial statcmcnts on pagcs 5 to I l ii'"crc approN"cd bv thc trustccs: and authoriscd for i5suc on 16 Dcccmbcr 2024 and signed on their behalf bv: Mrs H Hirst -I'ruslee The notes on pages 7 to I I fonn an integral part of these financial statements. Pagc 6
Eldwick Memorial Hall Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2024 I Charity statu5 The charitv is limited bTr' guardntee. incorrxirated in England & Wales. and consequentls.. does not have share capital. F.ach ot- the trustees is liable to contribuie an amouni noi exceeding £1 O toardS ihe assets of the charity, in the eiient of liquidation. 'I'hese financial sthiements iTrere authorised lor issue . Ihe trustees on 16 December 2024. The address of its registered oifice is= 19 Stonc Hill F.IdTh'ick Binglev West Yorkshire BD16 3DS 2 Accounting polieies Summary of signifiean¢ accounting poli¢ies and key ac¢oun¢ing estimates 'I'he principal accouniing policies applied in ihe preparaiion of ihese financial sialements are sel oui beloiy. 'lThese policies hai'e been consistentl!, applied io all the N'vars presented. unless otheni.ise stated. Statement of eomplianee Thc finClaI 5tatcmcnts hai'c bccn prcparcd in accordancc ivith Accounting Rcpurting bN" ch1t]C= Statcmcnt of Recommended Praciice applicable to charities preparing their accounts in accordance ii'ith the Financial Reporting Standard 102 '-1'he l.inanLial Reporting Sthndard applicable in ihe UK and RepubliL of Ireland {elTeL'liwe l January, 2015) and the Companies Ath 2006. The eniitv meets the detinition of a public benefit entiti. under FRS 102. Basis of preparatioll The financial statements hai'e been prepared under the historical cost coni'ention in accordance M'ith applicable lJnited Kingdom Accounting Standards. A summan- of the principal accounting policies. ii'hich hai.'e been applied consistenil>'. except where noted. is set out beloiy. 'I'he Lompany's lunctional and presentation currenci" is p)unds SrI]ng. Going eoncern Thc trustccs con5idcr that thcrc arc no matcrial unccrtaintics aknut thc charity" s abilits, to continuc as a going conccrn nor an) significani areas of uncertainiv thal a(feci the cam.ing i alue ofassets held bN' the charily. Exemption from preparing a cash flow statement The chariti, opted to earlN' adopt Bulletin I published on 2 February- 2016 and hai-e therefore not included a cash tlow statcmLnt in thLsc tinancial slatcmcnts. Fund structure Ilnresiricied income funds are general funds that are available for use ai the trustees, discretion in furtherance of the objLLtiVLS Ot-thc charit).. Pagc 7
Eldwick Memorial Hall Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2024 Income and endowments All income is recoonised once the charits. has entitlement to the income. it is probable that the income iNill be received and thc amount of thc incomc rccciv.ablc can bc mcasurcd rcliabli". Expenditure All expendiiure is recognised once there is a legal or consiruciii'e obligaiion to that expendiiure. it is probable settlement is required and the amount can be medsured reliabl!". All costs are allocated to the applicable eNpenditure heading thai aggregate similar cos15 to ihat caiegorl. Where costs cannoi be direLIIN' alLributed io particular headings thcy havc bccn allocatcd on a basis conslstcnt iiith thc usc ot rcsourccs. iiith ccntral staft"costs allocatcd on thc basis of time spent, and depreciation charges allocated on the portion of the assei's use. Other support costs are allocaled based on the spread of statl. costs. Charilable activities Charitable e¥penditure comprises those costs incurred bi. the chariti" in the delii'er¥' of its activities and seri'ices for its bcncficiaric5. It includcs both costs that can bc allocatcd dircctli" to such actii"itics and thosc costs of an indircct naturc neLessary to supFK)rt them. Taxatio The charitv is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable compan!. for Ilk corporaiion tax purwses. .4ccordingl3', the chariti, is potentiall), exempt from taxation in respect of income or capital gains receii'ed ii.ithin categories coN'ered b!. Chapter 3 Part I l of the Corporation -l-ax Act 2010 or Seclion 2)6 of the -1 axaiion of Chargeable Gains Aci 1992, lo the exleni thai such income or gains are applied e¥clusii-el!' to charitable purtx)ses. Governance eosts Thcsc illLludc thc costs attributablc to thc charitv's compliancc iiith constitutional and statutory rcquircmcnts, including audit. strategic management and trustees, meetings and reimbursed eypenses. Creditors Creditors are obligations to pay for good5 artd sen"ice5 that hai'e been acquired bl, the charit),. Creditors are initiall}, reuognised ai the ipansaction price and subsequenil! measured ai amortised cosi usin? the effeciii'e interesl method. Debtors Debiors are recognised iniliallv ii,hen the!. become due at the transaction price. Thes. are subsequently measured at ortiscd Lost using thc cffcLtiN"c intcrcst ratc mcthod. Icss proi"ision for impairmcnt. A prOlS1On for impairmcnt of debtors is established ii'hen ihere is objectii'e evidence that the chants. ii'ill noi be able to collect all amounts due according to thc original tcrnis of thc dcbtors. Cash and Cash equivalents Cash and cash equii'alents comprise cash on hand and call dep)siiS. and other short-lem) highly liquid ini'estments thal are readily convertible to a knoiiTr amount ot cash and are subjeLt to an insigniticant risk ol'change in N'alue. Finaneial instruments Thc charity only has tinancial asscts and financial liabilitics of a kind that qualify as basic financial instrumcnts. Basic tinancial instruments are initially recognised at transaction i-alue and subsequentls. me&sured at their settlement value. Pagc 8
Eldwick Memorial Hall Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2024 Tangible fixed assets Indiwidual tixed assets are initially recorded at cost. less an)" subsequent accumulated depreciation and subsequent cumulatcd impaimcnt1055C5. Depreeiation and amortisation Depreciation is proi'ided on tangible fixed asseis so as to iiTite off Ihe cost or i'aluation, less any estimated residual value. over their expected useful economic life as folloM's= Asset class Land and bliildings Furniture and equipment Depreeiation method and rate 20/0 Straight line basis IOO/o reducing balance b&sis 3 Income from charitable activities Unrestricted funds General Total 2024 Total 2023 lire ol faciliiies 33.010 32.070 4 Expenditure on charitable activities Unrestricted funds General Total 2024 Total 2023 Rates 607 607 788 l.ighi, heat and power Insurance Rcpairs and maintcnancc SundTh' cxpcnscs Cleaning and caretakino costs 'I'elephone and broadband Computcr 50ftwarc and maintcnancc costs Accounlanc), fees Independent examinees fee Depreciation 4.129 1.191 18.181 4,129 1.191 18.181 755 2,741 1,213 13.716 979 75) 7.776 457 170 192 7,776 457 170 192 10,822 360 1.710 800 1,710 800 3).968 35.968 30,619 Pagc 9
Eldwick Memorial Hall Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2024 5 Trustees remuneration and expen5e5 No trustees, nor an!, persons connected ii.ith them. haN'e receii'ed anv remuneration from the charity. during the year. No trustees hai.'e received anv reimbursed expenses or anN' oiher benefiis from the charity. during the >'ear. 6 Independent examiner's remuneration 2024 Other fees to examiners Examination-related assurance 5eTr'ices 1,710 7 Tangible fixed assets Land and buildings Furniture and equipment Total Cost At l April 2023 Additions 34.806 34.806 2.120 2.120 At 31 March 2024 34.806 2.120 36.926 Depreciation Charge for the year 696 104 800 At J l March 2024 696 104 800 Net book value At 31 March 2024 34.110 2,016 36.126 At J l March 2023 34.806 34.806 8 Debtors 2024 2023 Trade debtors 46 532 9 Cash and cash equivalents 2024 2023 Cash at bank 37,887 Pagc 10
Eldwick Memorial Hall Trust Limited Notes to the Financial Statements for the Year Ended 31 March 2024 10 Creditors: amoullts falling due within one year 2024 2023 Tradc crcditors Other creditors Accruals 95 2.854 360 2.262 3,214 I l Funds Balance at I April 2023 Resourees expended Balanee at 31 March 2024 resources Unrestricted funds General 70.011 33.010 (35.9681 67,Oi3 Balance at I April 2022 Incoming resources Re50urce5 expended Balance at 31 March 2023 Unrestricted funds General 68.560 32.070 ()0.619) 70,011 12 Analysis of net assets between funds Unrestricted funds General Total fullds at 31 March 2024 'I'angible fixed assets Currcnt asscts 36.126 33.284 12,3571 36.126 33,284 (2,357) Current liabilities Total net assets 67.Oi3 67,053 Unreslri¢¢ed funds General Total funds al 31 March 2023 Tangiblc fixcd asscts Current assets 34.806 38,419 (3.214) 34.806 38,419 (3,214) Current liabilities Total nct asscts 70.011 70.011 13 Related party tran5action5 There were no related part), transactions in the l'ear. Pagcll