## **Trustees’ Annual Report for Year Ended 30 September 2023** ## **Charity name: The White Hut Community Hall** ## **Charity registration number:1153229** ## **Objectives and Activities** ||SORP
reference|| |---|---|---| |Summary of the purposes
of the charity as set out in
its governing document|Para 1.17|The purpose of the White Hut
Community Hall (hereafter referred to
as the White Hut) is to provide a public
location where members of the local
community can gather for group
activities, social support, public
information and learning, social events
and other purposes. The White Hut
serves as a place for people to gather,
learn, access services and have fun.| |Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the accounts.|Para 1.17
and 1.19|During this period, the White Hut has
provided a base for numerous
community support groups, charities
and clubs. The White Hut has provided
a venue for celebrations such as
birthdays, christenings and weddings.
The White Hut has also held events to
raise money to support the
sustainability of the charity and allow us
to provide free or subsidised ‘give back’
community events such as family fun
days and live comedy nights.| |Statement confirming
whether the trustees have
had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|
The White Hut Constitution sets out the
requirements of the Charity
Commission guidance to which trustees
must have regard. All trustees are
provided with a copy of the constitution
prior to being appointed as trustees and
are required to familiarise themselves
with the requirements and their
associated responsibilities.| Page 1 |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| ||SORP
reference|| |Policy on grant making|Para 1.38|The White Hut does not make grant
payments.| |Policy on social
investment including
program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|| |Other||| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the
charity, 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|As already mentioned during this
period White Hut Charity has provided
a base for community support groups,
charities and clubs such as the
Women’s Institute, parent and baby
group and stroke choir etc. The White
Hut has helped tackleloneliness,
create support groups for many and
support community spirit and cohesion.| Page 2 ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of
fundraising activities
against objectives set|Para 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|The income of the White Hut was
£46,664 during this period compared to
the 2021-22 figure of £42,389.| |---|---|---| |Statement explaining the
policy for holding
reserves stating why they
are held|Para 1.22|It is the White Hut policy to maintain a
balance on unrestricted funds of at
least three months’ unrestricted
payments to cover any emergency
situations that may arise from time to
time. At no point during the period was
this policy not adhered to.| |Amount of reserves held|Para 1.22|£7,355. The surplus of payments over
receipts resulted in a deficit of £17,225,
reducing the Hall’s reserves from
£24,580 (21-21) to £7,355.| |Reasons for holding zero
reserves|Para 1.22|**NA**| |Details of fund materially
in deficit|Para 1.24|**NA**| |Explanation of any
uncertainties about the
charity continuing as a
going concern|Para 1.23|**NA**| Page 3 ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds
(including any
fundraising)|Para 1.47|| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the
principal risks facing the
charity|Para 1.46|The gas and electricity costs need to be
reviewed. Reductions in direct debits
controlled by the suppliers seem to
have resulted in underpayments in
2021/22 and 2022/23 compared to
2018/19 and prior years.| |Other||| |||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing
document
(trust deed, royal charter)|Para 1.25|White Hut Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation| |
Trustee selection
methods including 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 1.25|Existing trustees are responsible for the
recruitment of new trustees but in doing
so the trustees may seek the views and
recommendations of the local
community. In selecting new trustees
the existing trustees look to recruit
community members with an interest
and enthusiasm in objectives of the
White Hut and with useful and relevant
experience.| Page 4 ## **Additional information (optional)** |**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**| |---|---|---| |You may choose to include further statements where relevant about:||| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|| |The charity’s
organisational structure
and any wider network
with which the charity
works|Para 1.51|| |Relationship with any
related parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|The White Hut Community Hall| |---|---| |Other name the charity
uses|Hollybush and Coed Eva Community Hall| |Registered charity number|1153229| |Charity’s principal address|The White Hut Community Hall
Hollybush Way,
Coed Eva,
NP44 7AG.| ## **Names of the charity trustees who manage the charity** |**Trustee name**|**Office (if any)**|**Dates acted**
**if not for**
**whole year**
**Name of person (or**
**body) entitled to**
**appoint trustee (if any)**| |---|---|---| |Rachael Williams|Chair|
| |Brian Moylan|Vice Chair|| |||| – Corporate trustees names of the directors at the date the report was approved **Director name NA** Page 5 **Name of trustees holding title to property belonging to the charity** **Trustee name Dates acted if not for whole year NA** **Funds held as custodian trustees on behalf of others** Description of the assets NA held in this capacity Name and objects of the NA charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements NA 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 Name Address adviser NA** ## **Name of chief executive or names of senior staff members (Optional information)** **Exemptions from disclosure** Reason for non-disclosure of key personnel details **NA** **Other optional information** **NA** Page 6 **THE WHITE HUT COMMUNITY HALL** ## **ACCOUNTS FOR YEAR ENDED 30 SEPTEMBER 2023** ## **Receipts and Payments Account** Page 7 **BALANCE SHEET AS AT 30[ th ] SEPTEMBER 2023** |**CURRENT ASSETS**
Bank Account & Cash
**NET ASSETS**
**REPRESENTED BY:**
Accumulated Funds Brought Forward
Receipts and Payments Surplus/(Deficit)
Accumulated Funds Carried Forward|**2023**
**£**
7,355
7,355
24,580
(17,225)
7,355|**2022**
**£**
24,580
24,580
23,239
1341
24,580| |---|---|---| |||| Signed: …… ………………… ……… ……………………………… ## Rachael Williams Michael Taylor Chair Independent Examiner ## **NOTES TO THE ACCOUNTS:** 1. The format of accounts has been changed from accrual to receipts and payments. This change reflects the small and simple nature of the charity’s financial activities. 2. No fixed asset register can be located and it may be that one has never been compiled and maintained. Unrecorded assets were received on transfer when the charity was established. The building is owned by Torfaen CBC and building improvements accrue to them. In the event of winding up the residual fixture and fittings assets will be transferred to any successor entity but are likely to have only a low residual value. In these circumstances it has been decided to write off the unverifiable value of the unidentified fixed assets in the balance sheet. ## **Declarations** ## The trustees declare that they have approved the trustees’ report above. **Signed on behalf of the charity’s trustees: …… Full name: Rachael Williams** **Position: Chair Date: 7 September 2024** Page 8 ## **Trustees’ Annual Report for Year Ended 30 September 2023** ## **Charity name: The White Hut Community Hall** ## **Charity registration number:1153229** ## **Objectives and Activities** ||SORP
reference|| |---|---|---| |Summary of the purposes
of the charity as set out in
its governing document|Para 1.17|The purpose of the White Hut
Community Hall (hereafter referred to
as the White Hut) is to provide a public
location where members of the local
community can gather for group
activities, social support, public
information and learning, social events
and other purposes. The White Hut
serves as a place for people to gather,
learn, access services and have fun.| |Summary of the main
activities in relation to
those purposes for the
public benefit, in
particular, the activities,
projects or services
identified in the accounts.|Para 1.17
and 1.19|During this period, the White Hut has
provided a base for numerous
community support groups, charities
and clubs. The White Hut has provided
a venue for celebrations such as
birthdays, christenings and weddings.
The White Hut has also held events to
raise money to support the
sustainability of the charity and allow us
to provide free or subsidised ‘give back’
community events such as family fun
days and live comedy nights.| |Statement confirming
whether the trustees have
had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|
The White Hut Constitution sets out the
requirements of the Charity
Commission guidance to which trustees
must have regard. All trustees are
provided with a copy of the constitution
prior to being appointed as trustees and
are required to familiarise themselves
with the requirements and their
associated responsibilities.| Page 1 |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| ||SORP
reference|| |Policy on grant making|Para 1.38|The White Hut does not make grant
payments.| |Policy on social
investment including
program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|| |Other||| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the
charity, 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|As already mentioned during this
period White Hut Charity has provided
a base for community support groups,
charities and clubs such as the
Women’s Institute, parent and baby
group and stroke choir etc. The White
Hut has helped tackleloneliness,
create support groups for many and
support community spirit and cohesion.| Page 2 ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of
fundraising activities
against objectives set|Para 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|The income of the White Hut was
£46,664 during this period compared to
the 2021-22 figure of £42,389.| |---|---|---| |Statement explaining the
policy for holding
reserves stating why they
are held|Para 1.22|It is the White Hut policy to maintain a
balance on unrestricted funds of at
least three months’ unrestricted
payments to cover any emergency
situations that may arise from time to
time. At no point during the period was
this policy not adhered to.| |Amount of reserves held|Para 1.22|£7,355. The surplus of payments over
receipts resulted in a deficit of £17,225,
reducing the Hall’s reserves from
£24,580 (21-21) to £7,355.| |Reasons for holding zero
reserves|Para 1.22|**NA**| |Details of fund materially
in deficit|Para 1.24|**NA**| |Explanation of any
uncertainties about the
charity continuing as a
going concern|Para 1.23|**NA**| Page 3 ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds
(including any
fundraising)|Para 1.47|| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the
principal risks facing the
charity|Para 1.46|The gas and electricity costs need to be
reviewed. Reductions in direct debits
controlled by the suppliers seem to
have resulted in underpayments in
2021/22 and 2022/23 compared to
2018/19 and prior years.| |Other||| |||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing
document
(trust deed, royal charter)|Para 1.25|White Hut Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation| |
Trustee selection
methods including 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 1.25|Existing trustees are responsible for the
recruitment of new trustees but in doing
so the trustees may seek the views and
recommendations of the local
community. In selecting new trustees
the existing trustees look to recruit
community members with an interest
and enthusiasm in objectives of the
White Hut and with useful and relevant
experience.| Page 4 ## **Additional information (optional)** |**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**| |---|---|---| |You may choose to include further statements where relevant about:||| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|| |The charity’s
organisational structure
and any wider network
with which the charity
works|Para 1.51|| |Relationship with any
related parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|The White Hut Community Hall| |---|---| |Other name the charity
uses|Hollybush and Coed Eva Community Hall| |Registered charity number|1153229| |Charity’s principal address|The White Hut Community Hall
Hollybush Way,
Coed Eva,
NP44 7AG.| ## **Names of the charity trustees who manage the charity** |**Trustee name**|**Office (if any)**|**Dates acted**
**if not for**
**whole year**
**Name of person (or**
**body) entitled to**
**appoint trustee (if any)**| |---|---|---| |Rachael Williams|Chair|
| |Brian Moylan|Vice Chair|| |||| – Corporate trustees names of the directors at the date the report was approved **Director name NA** Page 5 **Name of trustees holding title to property belonging to the charity** **Trustee name Dates acted if not for whole year NA** **Funds held as custodian trustees on behalf of others** Description of the assets NA held in this capacity Name and objects of the NA charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements NA 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 Name Address adviser NA** ## **Name of chief executive or names of senior staff members (Optional information)** **Exemptions from disclosure** Reason for non-disclosure of key personnel details **NA** **Other optional information** **NA** Page 6 **THE WHITE HUT COMMUNITY HALL** ## **ACCOUNTS FOR YEAR ENDED 30 SEPTEMBER 2023** ## **Receipts and Payments Account** Page 7 **BALANCE SHEET AS AT 30[ th ] SEPTEMBER 2023** |**CURRENT ASSETS**
Bank Account & Cash
**NET ASSETS**
**REPRESENTED BY:**
Accumulated Funds Brought Forward
Receipts and Payments Surplus/(Deficit)
Accumulated Funds Carried Forward|**2023**
**£**
7,355
7,355
24,580
(17,225)
7,355|**2022**
**£**
24,580
24,580
23,239
1341
24,580| |---|---|---| |||| Signed: …… ………………… ……… ……………………………… ## Rachael Williams Michael Taylor Chair Independent Examiner ## **NOTES TO THE ACCOUNTS:** 1. The format of accounts has been changed from accrual to receipts and payments. This change reflects the small and simple nature of the charity’s financial activities. 2. No fixed asset register can be located and it may be that one has never been compiled and maintained. Unrecorded assets were received on transfer when the charity was established. The building is owned by Torfaen CBC and building improvements accrue to them. In the event of winding up the residual fixture and fittings assets will be transferred to any successor entity but are likely to have only a low residual value. In these circumstances it has been decided to write off the unverifiable value of the unidentified fixed assets in the balance sheet. ## **Declarations** ## The trustees declare that they have approved the trustees’ report above. **Signed on behalf of the charity’s trustees: …… Full name: Rachael Williams** **Position: Chair Date: 7 September 2024** Page 8 The White Hut Community Hall. Hollybush Way, Coed Eva, NP44 7AG. Website: www.the-white-hut.co.uk Email: thewhitehutinfo@gmail.com Tel: 01633 864270 or 07715 638636 Registered Charity Number: 1153229 ## **INDEPENDENT EXAMINER’S REPORT** I report to the trustees on my examination of the accounts of The White Hut Community Hall charity number 1153229 for the year ended 30 September 2023. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts conducted under section 145 of the 2011 Act and in conducting my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that because of the dislocation caused by COVID 19 and the concurrent loss of key trustees, particularly the treasurer, who was the only trustee skilled in financial matters. Consequently, there was a breakdown in maintenance of the detailed accounting records that required the preparation of the accounts from the bank statements. Whilst some invoices and receipts were available, aggregation of banking transactions; lack of filing; missing documents and failure to create a paper trail linked to the bank statements required the use of some assumptions in interpretation of bank statements. Financial controls were defective as follows: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records, since comprehensive records did not exist. The accounts do comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached. Signed:…… … Date: 7 Sept 2024……………….. **Michael Taylor ACMA 49 Glanrhyd Coed Eva CWMBRAN** **Torfaen, NP44 6 TY** Page 1 The White Hut Community Hall. Hollybush Way, Coed Eva, NP44 7AG. Website: www.the-white-hut.co.uk Email: thewhitehutinfo@gmail.com Tel: 01633 864270 or 07715 638636 Registered Charity Number: 1153229 ## **Disclosures** It seems that the COVID dislocation together with the resignation of key trustees who had formerly undertaken financial management activities resulted in the temporary loss of control of finances, with bank and cash balances decreasing from ££24,580 at the beginning of the year to £7,355 at the year end. Accounts at page 8 include comparative figures for 2018/2019, the normal year immediately prior to COVID. These demonstrate the impact of lack of financial understanding and diminished control since that year. It seems that staff wages have increased due to increased bar activity and wage rate inflation of 24%. Wage rates for 2023/24 have increased by a further 12% on the 2018/19 level. Lack of detailed financial information makes it impossible to assess the profitability of bar activities. The income from hall rental seems to have decreased by 35% on the same charge rates that had not been revised since 2018/19. It seems that public resistance to community events may have been impacted by COVID isolation. However, there is some confusion on the allocation of cash receipts to rental and bar headings as banking’s are not supported by any reliable analysis of income source. The gas and electricity costs need to be reviewed. Reductions in direct debits controlled by the suppliers seem to have resulted in underpayments in 2021/22 and 2022/23 compare to 2018/19 and prior years. It is essential that the trustees establish financial accounting procedures that provide full analysis of cash book items back to properly referenced and recorded supporting documents. Clause 130 of the Charities Act 2011 states: - 1 The charity trustees of a charity must ensure that accounting records are kept in respect of the charity which are sufficient to show and explain all the charity's transactions, and which are such as to — - (a) disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and - (b) enable the trustees to ensure that, where any statements of accounts are prepared by them under section 132(1), those statements of accounts comply with the requirements of regulations under section 132(1). Page 2 The White Hut Community Hall. Hollybush Way, Coed Eva, NP44 7AG. Website: www.the-white-hut.co.uk Email: thewhitehutinfo@gmail.com Tel: 01633 864270 or 07715 638636 Registered Charity Number: 1153229 - (2) The accounting records must in particular contain — - (a) entries showing from day to day all sums of money received and expended by the charity, and the matters in respect of which the receipt and expenditure takes place, and - (b) a record of the assets and liabilities of the charity. Examination of the accounts reveals that little was available other than bank statements. It is important that the trustees put in place a system of financial control and management that provides day to day information presenting them control information. Monthly financial reports detailing income, expenditure and bank balances should be presented as an monthly agenda item. It is important for trustees to note that they are jointly and severally responsible for the implementation of the Section 130 legal requirements. Page 3