2021-03-31-accounts - Pembroke Dock Community Hall

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REGISTERED CHARITY NUMBER: 1157700

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

ST JOHNS COMMUNITY HALL

Llewelyn Davies Chartered Accountants 50 Queen Street Pembroke Dock Pembrokeshire SA72 6JE

ST JOHNS COMMUNITY HALL

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 11
Detailed Statement of Financial Activities 12 to 13
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ST JOHNS COMMUNITY HALL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The objectives of the charity are:

To promote the benefit of the inhabitants of Pembroke Dock and the neighbourhood without distinction of sex, sexual orientation, race, or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupation, with the object of improving the conditions of life for the said inhabitants.

FINANCIAL REVIEW

Review of Strategy, Development, Activities and Achievements

This report is presented at the end of a difficult year because of the Covid shut down.

Mr Phil Tallett has managed our finances well despite very little income. We have been fortunate to get grants from the council which have been spent on decorating the inside of the hall and replacing a heater.

The office continues to be managed by Gill Davis who now volunteers for us 3 mornings a week.

We have had to cancel lunch club and many of the events, so it has been a very quiet year for trustees and volunteers. We are all looking forward to getting back together again.

Anne Scott has been caring for John and we send our very best wishes to both of them. Bob Clarke, our vice-chairman, has been going through a spell of bad health so we send our very best wishes to him as well.

Thank you to everyone. I know that we are making plans for future activities, whilst sticking to the Covid regulations.

Investment policy and objectives

There are no restrictions on the charity's power to invest. However the charity does not benefit from an endowment fund or hold large cash reserves. Restricted funds, donated for a specific purpose maybe held for short periods awaiting the completion of a particular project. These funds remain liquid and are held in low risk, high interest savings accounts.

Reserves policy

It is the policy of the trustees to maintain unrestricted funds, which are the operational free reserves of the charity, at a level that provides sufficient funds to cover management and administration and to support occasional unforeseen items of expenditure.

FUTURE PLANS

The trustees will continue to work to build upon the achievements and progress made during the past year to ensure that we continue to maintain St John's Community Hall as an important focal point for social welfare, education and leisure time activities for the community of Pembroke Dock in partnership with the townspeople and relevant statutory, community and voluntary organisations.

Currently the charity is able to meet its financial obligations. However it is important that the project remains financially sound. The trustees will continue to work hard to maximise hall occupancy rates, and seek new forms of hall usage and better accessibility by members of the community. The trustees will always do their best to ensure that the hall is used as widely as possible by the local community, whilst maintaining the hall's principal income stream to ensure the long term viability of St John's Community Hall.

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ST JOHNS COMMUNITY HALL

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1157700

Principal address

Church Street Pembroke Dock Pembrokeshire SA72 6AR

Trustees

Mrs R Hudson Mr P Tallett Mrs V Owen Mrs A Scott Mr C Ross Mrs I Thomas Mr R Clarke Mr J Lloyd

Independent Examiner

K J Randall Llewelyn Davies Chartered Accountants 50 Queen Street Pembroke Dock Pembrokeshire SA72 6JE

Solicitors

Philip Roache 12 Meyrick Street Pembroke Dock SA72 6AL

Approved by order of the board of trustees on 10 November 2021 and signed on its behalf by:

Mrs V Owen - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST JOHNS COMMUNITY HALL

Independent examiner's report to the trustees of St Johns Community Hall

I report to the charity trustees on my examination of the accounts of St Johns Community Hall (the Trust) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust 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 carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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 in order to enable a proper understanding of the accounts to be reached.

K J Randall Llewelyn Davies Chartered Accountants 50 Queen Street Pembroke Dock Pembrokeshire SA72 6JE

10 November 2021

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ST JOHNS COMMUNITY HALL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 5 Charitable activities 5 General 24,033 Other trading activities 3 88 Investment income 4 369 Total 24,495 EXPENDITURE ON Raising funds 90 Charitable activities 6 General 16,364 Total 16,454 NET INCOME/(EXPENDITURE) 8,041 RECONCILIATION OF FUNDS Total funds brought forward 44,559 TOTAL FUNDS CARRIED FORWARD 52,600	Restricted funds £ - - - - - - 126 126 (126) 512,541 512,415	2021 Total funds £ 5 24,033 88 369 24,495 90 16,490 16,580 7,915 557,100 565,015	2020 Total funds £ 33 15,858 4,647 420 20,958 591 21,437 22,028 (1,070) 558,170 557,100

The notes form part of these financial statements

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ST JOHNS COMMUNITY HALL

BALANCE SHEET 31 MARCH 2021

Notes FIXED ASSETS Tangible assets 11 CURRENT ASSETS Debtors 12 Cash at bank and in hand CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted fund £ 1,519 1,046 50,575 51,621 (540) 51,081 52,600 52,600	Restricted funds £ 507,999 - 4,416 4,416 - 4,416 512,415 512,415	2021 Total funds £ 509,518 1,046 54,991 56,037 (540) 55,497 565,015 565,015 52,600 512,415 565,015	2020 Total funds £ 510,045 698 46,896 47,594 (539) 47,055 557,100 557,100 44,559 512,541 557,100

The financial statements were approved by the Board of Trustees and authorised for issue on 10 November 2021 and were signed on its behalf by:

Mrs V Owen - Trustee

Mr P Tallett - Trustee

The notes form part of these financial statements

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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

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|||| |---|---|---| |2021|2020| |£|£| |Donations|5|33|

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ST JOHNS COMMUNITY HALL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

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3. OTHER TRADING ACTIVITIES
2021 2020
£ £
Fundraising events 58 3,461
Bonus ball 30 1,186
88 4,647
4. INVESTMENT INCOME
2021 2020
£ £
Deposit account interest 369 420
5. INCOME FROM CHARITABLE ACTIVITIES
2021 2020
Activity £ £
Hall lettings General 570 5,168
Parent & toddler General - 613
Luncheon club General 1,170 6,935
Grants General 21,394 -
Short mat bowls General 437 2,060
Table tennis General 462 1,082
24,033 15,858
Grants received, included in the above, are as follows:
2021 2020
£ £
-
Pembrokeshire County Council 20,000
Coronavirus Job Retention Scheme 1,394 -
-
21,394
6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£ £ £
General 15,315 1,175 16,490
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ST JOHNS COMMUNITY HALL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

7. SUPPORT COSTS

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||||| |---|---|---|---| |Governance| |Management|costs|Totals| |£|£|£| |General|605|570|1,175|

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8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

9. STAFF COSTS

The average monthly number of employees during the year was as follows:

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||||| |---|---|---|---| |2021|2020| |Part time|1|2| |No employees received emoluments in excess of £60,000.| |10.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES| |Unrestricted|Restricted|Total| |fund|funds|funds| |£|£|£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|33|-|33| |Charitable activities| |General|15,858|-|15,858| |-| |Other trading activities|4,647|4,647| |Investment income|420|-|420| |Total|20,958|-|20,958| |EXPENDITURE ON| |Raising funds|591|-|591| |Charitable activities| |General|21,087|350|21,437| |Total|21,678|350|22,028| |NET INCOME/(EXPENDITURE)|(720)|(350)|(1,070)| |RECONCILIATION OF FUNDS| |Total funds brought forward|45,279|512,891|558,170|

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ST JOHNS COMMUNITY HALL

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

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10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 44,559 512,541 557,100
11. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£ £ £ £
COST
At 1 April 2020 and 31 March 2021 507,848 4,776 280 512,904
DEPRECIATION
At 1 April 2020 - 2,735 124 2,859
Charge for year - 496 31 527
At 31 March 2021 - 3,231 155 3,386
NET BOOK VALUE
At 31 March 2021 507,848 1,545 125 509,518
At 31 March 2020 507,848 2,041 156 510,045
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Prepayments and accrued income 1,046 698
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Other creditors 540 539
14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.20 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 44,559 8,041 52,600
Restricted funds
-
Building 507,848 507,848
Equipment 4,543 (76) 4,467
Community 150 (50) 100
512,541 (126) 512,415
TOTAL FUNDS 557,100 7,915 565,015
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
24,495
(16,454)
Restricted funds
Equipment
-
(76)
Community
-
(50)
-
(126)
TOTAL FUNDS
24,495
(16,580)
Comparatives for movement in funds
Net
movement
At 1.4.19
in funds
£
£
Unrestricted funds
General fund
45,279
(720)
Restricted funds
Building
507,848
-
Equipment
4,643
(100)
Community
400
(250)
512,891
(350)
TOTAL FUNDS
558,170
(1,070)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
20,958
(21,678)
Restricted funds
Equipment
-
(100)
Community
-
(250)
-
(350)
TOTAL FUNDS
20,958
(22,028)

Movement
in funds
£
8,041
(76)
(50)
(126)
7,915
At
31.3.20
£
44,559
507,848
4,543
150
512,541
557,100
Movement
in funds
£
(720)
(100)
(250)
(350)
(1,070)

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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Restricted funds Building Equipment Community TOTAL FUNDS	At 1.4.19 £ 45,279 507,848 4,643 400 512,891 558,170	Net movement in funds £ 7,321 - (176) (300) (476) 6,845	At 31.3.21 £ 52,600 507,848 4,467 100 512,415 565,015

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Equipment Community	Incoming resources £ 45,453 - -	Resources expended £ (38,132) (176) (300)	Movement in funds £ 7,321 (176) (300)
	-	(476)	(476)
TOTAL FUNDS	45,453	(38,608)	6,845

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

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ST JOHNS COMMUNITY HALL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Bonus ball Investment income Deposit account interest Charitable activities Hall lettings Parent & toddler Luncheon club Grants Short mat bowls Table tennis Total incoming resources EXPENDITURE Other trading activities Fundraising expenses Bonus ball expenses Parent and toddler expenses Charitable activities Wages Rates and water Light and heat Luncheon club purchases Subscriptions Rent Insurance Repairs and renewals Cleaning Fixtures and fittings Computer equipment Support costs Management Telephone Carried forward	2021 £ 5 58 30 88 369 570 - 1,170 21,394 437 462 24,033 24,495 - 90 - 90 4,438 1,378 905 - 52 2,899 1,022 3,937 157 496 31 15,315 480 480	2020 £ 33 3,461 1,186 4,647 420 5,168 613 6,935 - 2,060 1,082 15,858 20,958 10 570 11 591 6,207 - 2,491 2,669 - 3,173 1,382 2,530 305 1,090 62 19,909 542 542

This page does not form part of the statutory financial statements

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ST JOHNS COMMUNITY HALL

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Management Brought forward Postage and stationery Advertising Governance costs Accountancy fees Professional fees Total resources expended Net income/(expenditure)	2021 £ 480 65 60 605 570 - 570 16,580 7,915	2020 £ 542 252 77 871 540 117 657 22,028 (1,070)

This page does not form part of the statutory financial statements

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