REGISTERED CHARITY NUMBER: 1157700
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
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 2023
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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
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ST JOHNS COMMUNITY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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
The Hall continues to build back after the very trying three years of Covid etc. Mr. Tallett and Gill Davis have worked hard running the Hall
Mrs Anne Scott continues to raise lots of money with her wonderful baking at our events.
We have started to hold regular quizzes through the year which are getting increasingly well known. Mr. Jim Lloyd is to be thanked for organising these evenings.
Rose Hudson, our secretary is now back after a very painful knee operation.
The full Committee will all work hard to have a good year this year.
We continue to keep the building in good shape with a very nice new door on Porch B and more anti pigeon spikes replaced.
We are all very proud of our lunch club, running for over 20 years and as popular as ever. Many thanks to the wonderful volunteers who run it.
Thank you once again to everyone involved in our Hall.
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.
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ST JOHNS COMMUNITY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
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.
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 16 October 2023 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 2023.
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:
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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
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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
16 October 2023
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ST JOHNS COMMUNITY HALL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 - Charitable activities 5 General 16,728 Other trading activities 3 2,819 Investment income 4 45 Total 19,592 EXPENDITURE ON Raising funds - Charitable activities 6 General 16,610 Total 16,610 NET INCOME/(EXPENDITURE) 2,982 RECONCILIATION OF FUNDS Total funds brought forward 46,176 TOTAL FUNDS CARRIED FORWARD 49,158 |
Restricted funds £ - - - - - - 55 55 (55) 512,314 512,259 |
2023 Total funds £ - 16,728 2,819 45 19,592 - 16,665 16,665 2,927 558,490 561,417 |
2022 Total funds £ 26 8,789 1,149 4 9,968 29 16,464 16,493 (6,525) 565,015 558,490 |
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The notes form part of these financial statements
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ST JOHNS COMMUNITY HALL
BALANCE SHEET 31 MARCH 2023
| 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 £ 717 1,496 47,497 48,993 (552) 48,441 49,158 49,158 |
Restricted funds £ 507,843 - 4,416 4,416 - 4,416 512,259 512,259 |
2023 Total funds £ 508,560 1,496 51,913 53,409 (552) 52,857 561,417 561,417 49,158 512,259 561,417 |
2022 Total funds £ 509,015 1,496 48,518 50,014 (539) 49,475 558,490 558,490 46,176 512,314 558,490 |
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The financial statements were approved by the Board of Trustees and authorised for issue on 16 October 2023 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 2023
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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|2023|2022|
|£|£|
|Donations|-|26|
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ST JOHNS COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
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3. OTHER TRADING ACTIVITIES
2023 2022
£ £
Fundraising events 2,819 1,149
4. INVESTMENT INCOME
2023 2022
£ £
Deposit account interest 45 4
5. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Activity £ £
Hall lettings General 4,728 2,407
Luncheon club General 5,959 -
Grants General 2,000 2,579
Short mat bowls General 2,796 2,650
Table tennis General 1,245 1,153
16,728 8,789
Grants received, included in the above, are as follows:
2023 2022
£ £
-
Pembrokeshire County Council 2,000
Coronavirus Job Retention Scheme - 579
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Pembrokeshire Association of Voluntary Services 2,000
2,000 2,579
6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£ £ £
General 15,339 1,326 16,665
7. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
General 762 564 1,326
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
9. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Part time No employees received emoluments in excess of £60,000. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 26 Charitable activities General 8,789 Other trading activities 1,149 Investment income 4 Total 9,968 EXPENDITURE ON Raising funds 29 Charitable activities General 16,363 Total 16,392 NET INCOME/(EXPENDITURE) (6,424) RECONCILIATION OF FUNDS Total funds brought forward 52,600 TOTAL FUNDS CARRIED FORWARD 46,176 |
2023 1 Restricted funds £ - - - - - - 101 101 (101) 512,415 512,314 |
2022 1 Total funds £ 26 8,789 1,149 4 9,968 29 16,464 16,493 (6,525) 565,015 558,490 |
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ST JOHNS COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
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11. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£ £ £ £
COST
At 1 April 2022 and 31 March 2023 507,848 4,776 280 512,904
DEPRECIATION
At 1 April 2022 - 3,703 186 3,889
Charge for year - 424 31 455
At 31 March 2023 - 4,127 217 4,344
NET BOOK VALUE
At 31 March 2023 507,848 649 63 508,560
At 31 March 2022 507,848 1,073 94 509,015
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Prepayments and accrued income 1,496 1,496
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other creditors 552 539
14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 46,176 2,982 49,158
Restricted funds
-
Building 507,848 507,848
Equipment 4,416 (25) 4,391
Community 50 (30) 20
512,314 (55) 512,259
TOTAL FUNDS 558,490 2,927 561,417
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming Resources resources expended £ £ Unrestricted funds General fund 19,592 (16,610) Restricted funds Equipment - (25) Community - (30) - (55) TOTAL FUNDS 19,592 (16,665) Comparatives for movement in funds Net movement At 1.4.21 in funds £ £ Unrestricted funds General fund 52,600 (6,424) Restricted funds Building 507,848 - Equipment 4,467 (51) Community 100 (50) 512,415 (101) TOTAL FUNDS 565,015 (6,525) Comparative net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 9,968 (16,392) Restricted funds Equipment - (51) Community - (50) - (101) TOTAL FUNDS 9,968 (16,493) |
Movement in funds £ 2,982 (25) (30) (55) 2,927 At 31.3.22 £ 46,176 507,848 4,416 50 512,314 558,490 Movement in funds £ (6,424) (51) (50) (101) (6,525) |
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
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 1.4.21 £ 52,600 507,848 4,467 100 512,415 565,015 |
Net movement in funds £ (3,442) - (76) (80) (156) (3,598) |
At 31.3.23 £ 49,158 507,848 4,391 20 512,259 561,417 |
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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 £ 29,560 - - |
Resources expended £ (33,002) (76) (80) |
Movement in funds £ (3,442) (76) (80) |
|---|---|---|---|
| - | (156) | (156) | |
| TOTAL FUNDS | 29,560 | (33,158) | (3,598) |
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
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ST JOHNS COMMUNITY HALL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Hall lettings Luncheon club Grants Short mat bowls Table tennis Total incoming resources EXPENDITURE Other trading activities Fundraising expenses Charitable activities Wages Light and heat Luncheon club purchases Subscriptions Rent Insurance Repairs and renewals Cleaning Fixtures and fittings Computer equipment Support costs Management Telephone Postage and stationery Advertising Governance costs Accountancy fees Total resources expended Net income/(expenditure) |
2023 £ - 2,819 45 4,728 5,959 2,000 2,796 1,245 16,728 19,592 - 4,490 1,962 2,295 117 2,899 1,491 1,467 163 424 31 15,339 548 21 193 762 564 16,665 2,927 |
2022 £ 26 1,149 4 2,407 - 2,579 2,650 1,153 8,789 9,968 29 4,666 1,333 33 158 2,899 1,397 3,987 119 472 31 15,095 503 209 117 829 540 16,493 (6,525) |
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This page does not form part of the statutory financial statements
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