REGISTERED CHARITY NUMBER: 1157700
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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 2024
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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 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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 ably assisted by Iona Thomas and Bob Clarke and we welcome Sue Kelly who has agreed to join our committee.
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. Also our security system has been updated.
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 2024
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 28 October 2024 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 2024.
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
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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
28 October 2024
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ST JOHNS COMMUNITY HALL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 30 Charitable activities 5 General 21,968 Other trading activities 3 3,475 Investment income 4 231 Total 25,704 EXPENDITURE ON Charitable activities 6 General 25,958 NET INCOME/(EXPENDITURE) (254) RECONCILIATION OF FUNDS Total funds brought forward 49,158 TOTAL FUNDS CARRIED FORWARD 48,904 |
Restricted funds £ - - - - - - - 512,259 512,259 |
2024 Total funds £ 30 21,968 3,475 231 25,704 25,958 (254) 561,417 561,163 |
2023 Total funds £ - 16,728 2,819 45 19,592 16,665 2,927 558,490 561,417 |
|---|---|---|---|
The notes form part of these financial statements
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ST JOHNS COMMUNITY HALL
BALANCE SHEET 31 MARCH 2024
| 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 £ 351 1,726 47,678 49,404 (852) 48,552 48,903 48,903 |
Restricted funds £ 507,844 - 4,416 4,416 - 4,416 512,260 512,260 |
2024 Total funds £ 508,195 1,726 52,094 53,820 (852) 52,968 561,163 561,163 48,903 512,260 561,163 |
2023 Total funds £ 508,560 1,496 51,913 53,409 (552) 52,857 561,417 561,417 49,158 512,259 561,417 |
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The financial statements were approved by the Board of Trustees and authorised for issue on 28 October 2024 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 2024
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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|---|---|---|
|2024|2023|
|£|£|
|Donations|30|-|
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ST JOHNS COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
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3. OTHER TRADING ACTIVITIES
2024 2023
£ £
Fundraising events 3,475 2,819
4. INVESTMENT INCOME
2024 2023
£ £
Deposit account interest 231 45
5. INCOME FROM CHARITABLE ACTIVITIES
2024 2023
Activity £ £
Hall lettings General 6,903 4,728
Luncheon club General 7,867 5,959
Grants General 3,250 2,000
Short mat bowls General 2,495 2,796
Table tennis General 1,453 1,245
21,968 16,728
Grants received, included in the above, are as follows:
2024 2023
£ £
-
Pembrokeshire Association of Voluntary Services 2,000
-
National Grid Electricity Distribution 3,250
3,250 2,000
6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£ £ £
General 24,223 1,735 25,958
7. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
General 1,148 587 1,735
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
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 Charitable activities General 16,728 Other trading activities 2,819 Investment income 45 Total 19,592 EXPENDITURE ON Charitable activities General 16,610 NET INCOME/(EXPENDITURE) 2,982 RECONCILIATION OF FUNDS Total funds brought forward 46,176 TOTAL FUNDS CARRIED FORWARD 49,158 |
2024 1 Restricted funds £ - - - - 55 (55) 512,314 512,259 |
2023 1 Total funds £ 16,728 2,819 45 19,592 16,665 2,927 558,490 561,417 |
|---|---|---|
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ST JOHNS COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
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11. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£ £ £ £
COST
At 1 April 2023 and 31 March 2024 507,848 4,776 280 512,904
DEPRECIATION
At 1 April 2023 - 4,127 217 4,344
Charge for year - 335 31 366
- -
Reclassification/transfer (1) (1)
At 31 March 2024 - 4,461 248 4,709
NET BOOK VALUE
At 31 March 2024 507,848 315 32 508,195
At 31 March 2023 507,848 649 63 508,560
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 230 -
Prepayments and accrued income 1,496 1,496
1,726 1,496
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Payments on account 300 -
Other creditors 552 552
852 552
14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£ £ £
Unrestricted funds
General fund 49,158 (255) 48,903
Restricted funds
-
Building 507,848 507,848
Equipment 4,391 21 4,412
Community 20 (20) -
512,259 1 512,260
TOTAL FUNDS 561,417 (254) 561,163
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming Resources resources expended £ £ Unrestricted funds General fund 25,704 (25,959) Restricted funds Equipment - 21 Community - (20) - 1 TOTAL FUNDS 25,704 (25,958) Comparatives for movement in funds Net movement At 1.4.22 in funds £ £ Unrestricted funds General fund 46,176 2,982 Restricted funds Building 507,848 - Equipment 4,416 (25) Community 50 (30) 512,314 (55) TOTAL FUNDS 558,490 2,927 Comparative 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) |
Movement in funds £ (255) 21 (20) 1 (254) At 31.3.23 £ 49,158 507,848 4,391 20 512,259 561,417 Movement in funds £ 2,982 (25) (30) (55) 2,927 |
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ST JOHNS COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
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 1.4.22 £ 46,176 507,848 4,416 50 512,314 558,490 |
Net movement in funds £ 2,727 - (4) (50) (54) 2,673 |
At 31.3.24 £ 48,903 507,848 4,412 - 512,260 561,163 |
|---|---|---|---|
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 £ 45,296 - - |
Resources expended £ (42,569) (4) (50) |
Movement in funds £ 2,727 (4) (50) |
|---|---|---|---|
| - | (54) | (54) | |
| TOTAL FUNDS | 45,296 | (42,623) | 2,673 |
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
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ST JOHNS COMMUNITY HALL DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| 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 Charitable activities Wages Light and heat Luncheon club purchases Warm room expenses 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 (expenditure)/income |
2024 £ 30 3,475 231 6,903 7,867 3,250 2,495 1,453 21,968 25,704 5,168 4,474 3,208 2,560 52 2,899 1,547 3,653 297 334 31 24,223 894 167 87 1,148 587 25,958 (254) |
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 |
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This page does not form part of the statutory financial statements
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