Company registration number: CE004873 Charity registration number: 1162379
Helperby Village Hall CIO
Annual Report and Financial Statements for the Year Ended 31 December 2024
Helperby Village Hall CIO
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Statement of Trustees' Responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 to 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 11 |
Helperby Village Hall CIO
Reference and Administrative Details Chairman Mr Peter Mitchell Trustees Mrs Frances Shepherdson, Treasurer Mr Michael Shepherdson Ms Aubrey Lee Ambrose Mr Nigel Graham Costello Mr John Steven King Mr Steven Wood Mr Alexander Robertson Principal Office The Village Hall Main Street Helperby York YO61 2NS Company Registration Number CE004873 Charity Registration Number 1162379 Independent Examiner Julie Brook (FCCA ATT) Westminster Business Centre 10 Great North Way York YO26 6RB Accountants Approachable Accountants Ltd Westminster Business Centre 10 Great North Way York YO26 6RB
Page 1
Helperby Village Hall CIO
Trustees' Report
The trustees, present the annual report together with the financial statements of the charitable incorporated organisation for the year ended 31 December 2024.
Objectives and activities
Objects and aims
To provide a venue for recreational, social and educational activities for the benefit of the surrounding community.
Public benefit
Maintenance of village hall and playground, including regular professional inspections of portable electrical appliances and fixed wiring, fire alarm system and fire-fighting provisions, and the children’s play area.
Hire of premises to individuals and groups (subsidised rates are offered to locals, or, exceptionally in cases of need, made available free of charge) and others, for courses, study groups and workshops, musical and theatrical performances, social occasions, and other activities which the Trustees consider beneficial to the local community.
Hosting of regular Village Hall lunches, which take place during the winter months, and Helperby Coffee Shop, a monthly community organised social occasion.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structure, governance and management
Nature of governing document
Charitable Incorporated Organisation with a voting membership.Constitution dated 17th April, 2015 based on Charity Commission’s 'Association’ model.
Recruitment and appointment of trustees
The Constitution provides for the affairs of the CIO to be managed by a committee of Trustees, of whom there must be a minimum of three and a maximum of twelve. Trustees must be aged 16 or over, though at least one must be 18 or over.
The Constitution requires that one third of the Trustees must stand down in rotation each year at the AGM to allow new Trustees to be appointed by Members of the CIO, existing Trustees being free to stand for re-election.
Trustees are not allowed to perform their duties until they have expressly accepted the appointment.
Membership of the CIO is open to anyone who is interested in furthering its objectives, has applied for Membership, and has accepted the duties of members as set out in the constitution. A Member may be an individual, a corporate body, or an individual or corporate body representing an organisation which is not incorporated. There is currently no charge for Membership.
Page 2
Helperby Village Hall CIO
Trustees' Report
Induction and training of trustees
Helperby Village Hall CIO is a subscribing Member of Community First Yorkshire, which provides information and support to those managing village halls and other local organisations.
The Trustees are encouraged to avail themselves of training opportunities: The Treasurer accordingly has used training materials made available by Community First Yorkshire.
Organisational structure
The Trustees endeavour to operate in a transparent manner in accordance with best practice, including periodic financial reviews in addition to regular risk and fire safety assessments. The management of the hall is guided by the membership, who appoint the Trustees.
Funds held as custodian trustee on behalf of others
The Trustees have agreed to hold funds on behalf of the Helperby Coffee Shop organisers, who do not have their own banking facility.
The annual report was approved by the trustees of the charity on 30 April 2025 and signed on its behalf by:
......................................... Mr Peter Mitchell Chairman
Page 3
Helperby Village Hall CIO
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year. Under law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable incorporated organisation and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable incorporated organisation will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable incorporated organisation's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable incorporated organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 30 April 2025 and signed on its behalf by:
......................................... Mr Peter Mitchell Chairman
Page 4
Helperby Village Hall CIO
Independent Examiner's Report to the trustees of Helperby Village Hall CIO
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 6 to 11.
Respective responsibilities of trustees and examiner
As the charity’s trustees of Helperby Village Hall CIO (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Helperby Village Hall CIO are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of Helperby Village Hall CIO as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
...................................... Julie Brook (FCCA ATT)
Westminster Business Centre 10 Great North Way York YO26 6RB
30 April 2025
Page 5
Helperby Village Hall CIO
Statement of Financial Activities for the Year Ended 31 December 2024
| Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income Other income Total income Expenditure on: Raising funds Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income Other income Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income Net movement in funds |
Unrestricted funds £ 669 20,267 2,985 1,427 4,412 29,760 (1,910) (28,600) (30,510) (750) (750) 26,605 25,855 Unrestricted funds £ 3,910 18,734 3,843 1,427 5,042 32,956 (2,020) (26,628) (28,648) 4,308 4,308 |
Unrestricted funds £ 669 20,267 2,985 1,427 4,412 |
Total 31 December 2024 £ 669 20,267 2,985 1,427 4,412 |
|
|---|---|---|---|---|
| 29,760 | 29,760 | |||
| (1,910) (28,600) |
(1,910) (28,600) |
|||
| (30,510) | (30,510) | |||
| (750) | (750) | |||
| (750) 26,605 |
(750) 26,605 |
|||
| 25,855 | 25,855 | |||
| Total 31 December 2023 £ 3,910 18,734 3,843 1,427 5,042 |
||||
| 32,956 | ||||
| (2,020) (26,628) |
||||
| (28,648) | ||||
| 4,308 | ||||
| 4,308 |
The notes on pages 9 to 11 form an integral part of these financial statements. Page 6
Helperby Village Hall CIO
Statement of Financial Activities for the Year Ended 31 December 2024
| Note Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 22,297 26,605 |
Total 31 December 2023 £ 22,297 |
|---|---|---|
| 26,605 |
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 9 to 11 form an integral part of these financial statements. Page 7
Helperby Village Hall CIO
(Registration number: CE004873) Balance Sheet as at 31 December 2024
| Note Current assets Debtors 3 Cash at bank and in hand 4 Creditors: Amounts falling due within one year 5 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds |
31 December 2024 £ 3,149 23,006 26,155 (300) 25,855 25,855 25,855 |
31 December 2023 £ 1,529 25,316 |
|---|---|---|
| 26,845 (240) |
||
| 26,605 | ||
| 26,605 | ||
| 26,605 |
The financial statements on pages 6 to 11 were approved by the trustees, and authorised for issue on 30 April 2025 and signed on their behalf by:
......................................... Mr Peter Mitchell Chairman
The notes on pages 9 to 11 form an integral part of these financial statements. Page 8
Helperby Village Hall CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
1 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Helperby Village Hall CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Investment income
The village hall receives funds for excess electricity returned to the grid derived from the investment in solar panels.
Page 9
Helperby Village Hall CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 10
Helperby Village Hall CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
2 Taxation
The charity is a registered charity and is therefore exempt from taxation.
3 Debtors
| Trade debtors Prepayments 4 Cash and cash equivalents Cash on hand Cash at bank Short-term deposits 5 Creditors: amounts falling due within one year Accruals |
31 December 2024 £ 2,467 682 3,149 31 December 2024 £ 200 2,212 20,594 23,006 31 December 2024 £ 300 |
31 December 2023 £ 750 779 |
|---|---|---|
| 1,529 | ||
| 31 December 2023 £ 199 4,131 20,986 |
||
| 25,316 | ||
| 31 December 2023 £ 240 |
Page 11
Helperby Village Hall CIO
Statement of Financial Activities by fund for the Year Ended 31 December 2024
Unrestricted Funds
| Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income Other income Total income Expenditure on: Raising funds Charitable activities Total expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total Unrestricted Funds 31 December 2024 £ 669 20,267 2,985 1,427 4,412 29,760 (1,910) (28,600) (30,510) (750) (750) 26,605 25,855 |
Total Unrestricted Funds 31 December 2023 £ 3,910 18,734 3,843 1,427 5,042 |
|---|---|---|
| 32,956 | ||
| (2,020) (26,628) |
||
| (28,648) | ||
| 4,308 | ||
| 4,308 22,297 |
||
| 26,605 |
This page does not form part of the statutory financial statements. Page 12
Helperby Village Hall CIO
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Donations and legacies Donations UK Government grants Charitable activities Hire fees Other trading activities Event income Investment income Interest on cash deposits Income from solar panels Other income License fees Raising funds Fundraising costs Independent examiner's fee Charitable activities Electricity Wages and salaries Administrative expenses Water rates Insurance Repairs and maintenance Improvements Telephone and internet Computer software and maintenance costs Licences Cleaning and laundry Refuse disposal |
Total 31 December 2024 £ 669 - 669 20,267 20,267 2,985 2,985 314 1,113 1,427 4,412 4,412 (1,610) (300) (1,910) (6,023) (7,962) (78) (409) (1,733) (8,749) (1,867) (473) (447) (755) (62) (42) |
Total 31 December 2023 £ 2,360 1,550 |
|---|---|---|
| 3,910 | ||
| 18,734 | ||
| 18,734 | ||
| 3,843 | ||
| 3,843 | ||
| 187 1,240 |
||
| 1,427 | ||
| 5,042 | ||
| 5,042 | ||
| (1,780) (240) |
||
| (2,020) | ||
| (4,731) (7,466) (96) (392) (1,497) (3,392) (7,920) (395) (82) (354) (259) (44) |
This page does not form part of the statutory financial statements. Page 13
Helperby Village Hall CIO
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| Total 31 December 2024 £ (28,600) |
Total 31 December 2023 £ (26,628) |
|---|---|
This page does not form part of the statutory financial statements. Page 14