Trustees’ Annual Report for Year Ended 30 September 2024
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 £71,978 during this period compared to the 22-23 figure of £46,664. |
|---|---|---|
| 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 | £7,577. More receipts than payments during this period has resulted in a surplus of £222 increasing the Hall’s reserves from £7,355 in 22-23 to £7,577. |
| 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 | |
| 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. |
Additional information (optional) You may choose to include further statements where relevant about:
Page 4
| 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) |
|---|---|---|
| Alison Black | Chair | |
| Dan Baribeault | Treasurer | |
| Wayne Pask | 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 2024
Receipts and Payments Account
| 2023/24 | 2023/24 | 2022/23 | 2022/23 | 2022/23 | 2021/22 | 2021/22 | 2021/22 | |
|---|---|---|---|---|---|---|---|---|
| Receipts | £ | £ | £ | |||||
| Hire of Hall | 13,812 | 15,529 | 19,651 | |||||
| Bar Takings | 56,630 | 30,435 | 21,424 | |||||
| Ticket Sales | 1,536 | 0 | 0 | |||||
| Grants - Covid | 0 | 0 | 249 | |||||
| Grants - Other | 0 | 300 | 0 | |||||
| Donations | 0 | 0 | 100 | |||||
| Other Income | 0 | 400 | 965 | |||||
| Total Receipts | 71,978 | 46,664 | 42,389 | |||||
| Payments | ||||||||
| Staff Wages | 30,735 | 27,100 | 19,627 | |||||
| Bar Supplies & Running Costs | 25,909 | 21,867 | 14,306 | |||||
| Hall Maintenance & Repair | 4,015 | 3,942 | 120 | |||||
| Gas | 2,276 | 600 | 600 | |||||
| Electricity | 1,000 | 600 | 600 | |||||
| Water | 1,268 | 1,708 | 273 | |||||
| Waste Collection & Recycling | 1,304 | 2,008 | 394 | |||||
| Telephone & Internet | 1,264 | 1,700 | 1,458 | |||||
| Insurance | 714 | 667 | 648 | |||||
| Bank Charges & Payment Processing | 802 | 819 | 726 | |||||
| Event Performers | 795 | 0 | 0 | |||||
| Music Licence | 797 | 0 | 0 | |||||
| Consumables | 0 | 716 | 584 | |||||
| Subscription Fees | 156 | 121 | 120 | |||||
| Miscellaneous | 721 | 2,041 | 1,592 | |||||
| Total Payments | 71,756 | 63,889 | 41,048 | |||||
| Surplus / (Deficit) | 222 | -17,225 |
1,341 | |||||
Page 7
| Balance Sheet as at 30 September 2024 (Abridged) |
|||
|---|---|---|---|
| 2024 | 2023 | 2022 | |
| CURRENT ASSETS | |||
| Bank Account & Cash | 7,577 | 7,355 |
24,580 |
| NET CURRENT ASSETS | 7,577 | 7,355 |
24,580 |
| REPRESENTED BY: | |||
| Accumulated Funds Brought Forward | 7,355 | 24,580 |
23,239 |
| Receipts and Payments Surplus/(Deficit) | 222 | -17,225 |
1,341 |
| Accumulated Funds Carried Forward | 7,577 | 7,355 |
24,580 |
Signed:
Date: 7 October 2025
Alison Black
Chair of the White Hut
Signed:
Date: 8 October 2025
Nigel Crew FCCA Independent Examiner
Page 8
NOTES TO THE ACCOUNTS:
-
Accounts have been prepared on a receipts and payments basis reflecting the small and simple nature of the charities financial activities.
-
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: Alison Black Position: Chair Date: 7 October 2025
Page 9
Trustees’ Annual Report for Year Ended 30 September 2024
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 £71,978 during this period compared to the 22-23 figure of £46,664. |
|---|---|---|
| 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 | £7,577. More receipts than payments during this period has resulted in a surplus of £222 increasing the Hall’s reserves from £7,355 in 22-23 to £7,577. |
| 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 | |
| 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. |
Additional information (optional) You may choose to include further statements where relevant about:
Page 4
| 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) |
|---|---|---|
| Alison Black | Chair | |
| Dan Baribeault | Treasurer | |
| Wayne Pask | 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 2024
Receipts and Payments Account
| 2023/24 | 2023/24 | 2022/23 | 2022/23 | 2022/23 | 2021/22 | 2021/22 | 2021/22 | |
|---|---|---|---|---|---|---|---|---|
| Receipts | £ | £ | £ | |||||
| Hire of Hall | 13,812 | 15,529 | 19,651 | |||||
| Bar Takings | 56,630 | 30,435 | 21,424 | |||||
| Ticket Sales | 1,536 | 0 | 0 | |||||
| Grants - Covid | 0 | 0 | 249 | |||||
| Grants - Other | 0 | 300 | 0 | |||||
| Donations | 0 | 0 | 100 | |||||
| Other Income | 0 | 400 | 965 | |||||
| Total Receipts | 71,978 | 46,664 | 42,389 | |||||
| Payments | ||||||||
| Staff Wages | 30,735 | 27,100 | 19,627 | |||||
| Bar Supplies & Running Costs | 25,909 | 21,867 | 14,306 | |||||
| Hall Maintenance & Repair | 4,015 | 3,942 | 120 | |||||
| Gas | 2,276 | 600 | 600 | |||||
| Electricity | 1,000 | 600 | 600 | |||||
| Water | 1,268 | 1,708 | 273 | |||||
| Waste Collection & Recycling | 1,304 | 2,008 | 394 | |||||
| Telephone & Internet | 1,264 | 1,700 | 1,458 | |||||
| Insurance | 714 | 667 | 648 | |||||
| Bank Charges & Payment Processing | 802 | 819 | 726 | |||||
| Event Performers | 795 | 0 | 0 | |||||
| Music Licence | 797 | 0 | 0 | |||||
| Consumables | 0 | 716 | 584 | |||||
| Subscription Fees | 156 | 121 | 120 | |||||
| Miscellaneous | 721 | 2,041 | 1,592 | |||||
| Total Payments | 71,756 | 63,889 | 41,048 | |||||
| Surplus / (Deficit) | 222 | -17,225 |
1,341 | |||||
Page 7
| Balance Sheet as at 30 September 2024 (Abridged) |
|||
|---|---|---|---|
| 2024 | 2023 | 2022 | |
| CURRENT ASSETS | |||
| Bank Account & Cash | 7,577 | 7,355 |
24,580 |
| NET CURRENT ASSETS | 7,577 | 7,355 |
24,580 |
| REPRESENTED BY: | |||
| Accumulated Funds Brought Forward | 7,355 | 24,580 |
23,239 |
| Receipts and Payments Surplus/(Deficit) | 222 | -17,225 |
1,341 |
| Accumulated Funds Carried Forward | 7,577 | 7,355 |
24,580 |
Signed:
Date: 7 October 2025
Alison Black
Chair of the White Hut
Signed:
Date: 8 October 2025
Nigel Crew FCCA Independent Examiner
Page 8
NOTES TO THE ACCOUNTS:
-
Accounts have been prepared on a receipts and payments basis reflecting the small and simple nature of the charities financial activities.
-
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: Alison Black Position: Chair Date: 7 October 2025
Page 9
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 2024.
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 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. There is an ongoing dispute with SSE regarding the liability for gas and electricity, which has now been appealed to the ombudsman. It is clear that the understatement of the charge will have a material effect on the financial position of the charity. Were accounts prepared on an accruals rather than a cash basis a substantial deficit would have arisen.
Financial controls were defective in respect of cash management. The Trustees are aware of this and are instituting changes to improve matters, including reducing the reliance on cash and issuing of receipts for hall rental.The trustees have implemented software for analysing bar takings which greatly improved control.
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: 1 September 2025
Nigel Crew FCCA 213 The Highway, Croesyceiliog, CWMBRAN, Torfaen, NP44 2NX Disclosures
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
Payments were made to SSE based upon estimated amounts over a period of nearly four years. The Trustees did not prohibit SSE from reading the meters and believe that the utility company contributed to underpayments arising. The amount claimed by SSE is £15,711. The Trustees believe that SSE is only entitled to claim arrears for a limited period and believe the liability to be about one third of the amount claimed. They have appealed to the ombudsman.
Lack of detailed financial information makes it impossible to assess the profitability of bar activities. There is confusion on the allocation of cash receipts between hall rental and bar takings, and undocumented cash disbursements made prior to banking. Banking is infrequent and is not supported by any reliable analysis of income source. Good progress has been made with software to itemise bar takings but further work is required to improve overall cash management.
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. All bank account transactions should be referenced to a supporting invoice or receipt.
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).
-
(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.
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
It is important that the trustees put in place a system of financial control and management that provides day-to-day information presenting them with control information.
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