Charity registration number: 1163176 Tintinhull Community Hall Annu81 Report and Financial Statements for the Year Ended 31 August 2024 WESTCOTTS CHARTERED ACCOUNTANTS 1 8USIPJE$S APVISERS
Tintinhull Community Hall Contents (continued) Trustee, Report 1to4 Independent Examinerts Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t018
Tintinhull Community Hall Trustee. Report The trustee presents the annual report together with the financial statemen15 of the charity for the year ended 31 August 2024. Reference and Administrative Detalls Charity Registration Number.. 1163176 Principal Office". Northay House Northay Chard Somerset TA20 30N Independent Examiner.. Westcotts 7 Castle Street Bridgwaler Somerset TA6 3DT Trustees and officers The trustees and officers serving durin9 the year and since the year end were as follows.. Tinlinhull Parish Council Trustee.. Chairman- Mr Stephen Creaney, Parish Council and Village Hall Mr Derek Mills. Vice thairman Mr James Pullen Management Team.. Mr Geoff Fisher Mr Doug Legg Mrs Julie Raven Mrs Katie Stokes (resigned 20 November 20231 Mrs Ruth Sullivan Iresigned 28 April 20241 Mrs Ros Bassnel Mr Patrick Sullivan, Treasurer, Village Hall Comrnittee Mrs Georgina Parris lappointed 15 January 20241 Ms Michelle Cure lappoirbled 17 June 20241 Structure, governance and management Nature of governing document The governing document was updated in December 2019 and is the Trust Deed dated 16 December 2019. Page 1
Tintinhull Community Hall Trustee. Report (continued) Recrultment and appointment of trustee Tintinhull Community Hall has one registered Trustee as noted on page 1, made up of all Parish Councillors. Parish Councillors allend monthly meetings and are convened separately for meetings as the Trustee in accordance with the requirements of the Trust Deed. All decisions by the Parish Council as Trustee are made by the voting of the nine individual councillors by majority. The Council delegates the day-to-day running of the Community Hall lo a sub-committee of the Trust lled the Community Hall Committee. Igenera11y known as the Village Hall Committee) The Village Hall Committee is comprised of three Councillors lone the Chairperson). up to seven village volunteers (Elected Members) and up to len representatives of users of the propety (User Group Representalivesl who provide a most valuable input lo the successful operation of the Hall. This Committee is authorised lo manage all bookings of the propety., the day to day running and maintenance of the Hall and the payment of bills up lo a maximum of £1.000 in each case. The Committee meets at least four times a year and is reelected at each Annual General Meebng. Arrangements for selts'ng key management pèrsonnel remuneration No remuneration is provided lo any member of the Committee. Public bènafit The objects of the Charity are to maintsin the Property for the purposes of a Community Hall for the benefit and use of all inhabitants of the Parish of Tintinhull, without any disb'nction whatsoever. The trustee confirms that they have complied with the requirements of section 17 of the Charities Act 2D11 to have due regard to the public benefit guidance published by the Charity Comthission for England and Wales. ObjgCtive$ and activities Objects and alms The Community Hall provides a physical focus and appropriate facilities in the very heart of the village to cater for a whole range of social and community events and activities lo ensure the continued evelopment and sustenance of a vibrant community life for all residents of Tinlinhull Village and ils Parish. The Hall is used for entertainments, meetings, lectures, classes and any other form ol recreation and leisure time occupation. The Hall Committee are guided in the management of the Hall to support the following Key Outcomes.. That the physical and mental health, social cohesiveness. welfare and general wellbeing of the community will be improved., That the Sense of Cornrnunity within the village will be improved through increased volunteering and providing services to meet local needs., That the elderfy, vulnerable and disabled will be less isolated and be better able to maintain their independence,'and That the young will have increased opportunities for greater communrty involvement and development of their skills and confidenee. Page 2
Tintinhull Community Hall Trustee. Report {continued} Objectives, stratsgies and activitffgs Key activities over the reporting period included. Continued good housekeeping of the maintenance of the hall, including the replacement of a defeclive main entrance d¢)or and redecorating of the main hall, meeting room and coffee shop area. The coffee shop continues to be a great success with villagers and surrolsnding area, including those visiting the Nats'onal Trust Garden in the village during the summer. There is a weekly Tuesday Club for older residents. who enjoy garne5 and socialising with lea and cake. Each month they enjoy a lunch provided by the coffee shop. Hirings have been excellent. with a steady stream of children's parties at the weekends and the stage used for rehearsals by a local theatre company and the village Drama group. The are dance, exercise and yoga hirings throughout the week. There is also a growing use by businesses for meetings, which provides additK)nal income from both hire fees and coffee shop takings. Parish Council and Hall Committee Meetings are held in the Meeting Room. Achlevements and performance Overall the Hall has thrived both financially and in ils use. The Main Hall has been booked every weekday evening and on most weekdays. Al weekends, it has become known as a wonderful venue for children's parties, particulafly as a bouncy castle is allowed,. The Meeting Room was hired at lea51 once a week for Speed Awareness courses. which had a beneficial knock on effect to the income for the Goffee shop., The Local History Group have their archive storage in one of the changing rooms.. The Coffee Shop continued to open from 1 Oarn lo 4pm, 5 days per week and provide5 an excellent element to the overall "package. of the Hall and 115 benefit to the community., The booking system on the village website works well. Financial rgviow The Trustee regularfy reviews the finances, budgets and spend against budget using a quarterly financial rewrt from the Community all Committee as part of ensuring effective slewardship of the Community Hall. This is the ninth reporting period for the charity and the accounts show income of £110,024 12023.. £70,085), of which £22,000 12023.. £1,414) was reslriclÈd funds originating in donations and grants. Total expenditure amounted to £96.297 12023.. £74,287) rèsulting in an end ol year deficit of £13,727 12023.. deficit £4,202). In addition to £23,11312023.' £1,432) in grants and donations, the Coffee Shop provided an income of £49,65612023-. £34,672) and the Hall Hire and Book Exchange £36,834 (2023.. £33,880), totalling £86,490 {2023'. £68,552). Coffee shop cost of sales amounted to £55.995 (2023.. £42,293) providing a net deficit on this activity of £6,339 12023." £15.5961. The bank balances at 31 Aug 2024 tolalled £52,58012023'. £37.1371. Page 3
Tlntlnhull Communlty Hall Trustee, Report (continued) Plans for future peTiods Aims andkey obieetives for future pwiods In setting the agenda for the fulure financial year. Ihe fdlowing aclNilies are highlighted= The budget for next year {202412025} has been set based on a fvll year's normal activibes. To refine and improve the coffee shop operation and menu and lTrease the number of volunteers. . To iesolve and simplify the AJV system. To continue to maintain Ihe quality of the fabric of the Hall. . To install solar panels following a grant of £20,000 from the Community Fund. The annual report was approved by the trustee of the charity o by.. ts . O i...AS and SiWLed on rts behalf Mr Stephen Cr Chaimian Tintinhull Community Hall Trust Mr Patrick Sullivan Treasurer Tintinhull Community Hall Committee Page 4
Tintinhull Community Hall Independent Examiner's Report to the trustees of Tintinhull Community Hall report to the trustee on my examination of the accounts of Tinlinhull Community Hall for the year ended 31 August 2024. Responslbllltles and basis of report As the charity trustee of Tintsnhull Community Hall you are responsible for the preparation of the accounts in accordance with the requirements of the Ch8rilies Aet 2011 1.the Acl'l. I report in respect of my examination of the Tintinhull Community Hall's accoun15 carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's slatement I have completed my examination. I confirm that no material matter5 have come to my attention in connection with the examination giving me cause lo believe that any material respect.. 1. accounting records were not kept in respect of Tintinhull Community Hall as required by section 130 of the Act.. or 2. the account5 do not accord with those records., or 3. the accounts do not comply with the accounting requirements concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attenlion should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. Ci)GL- Kelly Davies Weslcotts FCCA 7 Castle Street Bridgwater Somerset TA6 30T 20 January 2025 Page 5
Tintinhull Community Hall Statement of Financial Activities for the Year Ended 31 August 2024 Unrestricted funds Restrlcted funds Total 2024 Total 2023 Note Income and Endowmonts from.. Donations and lega¢ies Other trading activities Investment income 1,113 85,490 421 22,000 23,113 86.490 421 1,432 68,552 101 Totsl income 88,024 22,000 110.024 70,085 Expgnditurg on: Raising funds Charitable activities 178.2781 111.144 178,2781 118,019 166,9681 17,319 6,875 Total expenditure 189.422 16,8751 96,2971 174.287 Nel lexpenditurellincome Gross transfers beeen funds (1,398) 15,125 13,727 14.2021 350 1350) Nel movement in funds 11,0481 14.775 13.727 14,2021 ReGonciliatlon of funds Total funds brought foNard Total funds carried forward 18 1.169,981 350 1,170,331 1,174,533 1,168,933 15,125 1,184,058 1,170,331 All of the charity's activities derive frorn continuing operations during th'e above periods. The funds breakdown for 2023 is shown in note 18. The notes on pages 8 to 18 ftsrm an integral part of these financial statements. Page 6
Tlntlnhull Community Hall (Registration number: 1163176) Balance Sheet as at 31 August 2024 2024 2023 Note Flxed assets Tangible assets 14 1,131.747 1,133,011 Current assets Stocks Debtor8 Cash at bank and In hand 15 16 600 3,319 52,736 100 1,458 37,418 56.655 38,976 Crnditors: Amounts falling duè within one year 17 4,344 1,656 Net curront assets 52,311 37.320 Net assets 1.184,058 1,170,331 Funds of the charity: Restricted income fvnds Restricted fijnds 15,125 350 Unrestricted income fvnds Unrestricted funds 1,168,933 1,169,981 1,170,331 Total funds 18 1,184,058 The ffinancial ststements on pages 6 to 18 were approved by the trustee, and authorised for issue on 2¢)QJ.-2oU-. and signed on Iheir behaw by.. Mr Stephen Chaitman Tinknhull Community Hall TNst eaney Mr Palrick Sullivan Treasurer Tinlinhull Community Hall Committee The notss on pages 8 to 18 foim an integr81 part of these financiol Statements. Page 7
Tintinhull Community Hall Notes to the Financial Ststements for the Year Ended 31 August 2024 1 Accounting policigs ststement of compliance The financial statements have been prepared in accordance wth the second edition of the Charities statement of Recornmended Practice issued in October 2019, the Financial Reporting Stand2rd applicable in the United Kingdorn and Republic of Ireland IFRS 102} and the Charities Act 2011. Basls of preparation Tintinhull Community Hall meets the definition of a public benefit entity under FRS 102. The accounts {rinancial statemenlsl have been prepared under the historical cost convention with items recognised al cosl or Iransaclion value unless otherwise stated in the relevant nolelsl to these accounts. Going concern The trustee consider that there are no material uncertainties about the charity's ability to continue as a golng concern. Incomg and endowments Voluntary income including donations, gifts. legacies and grants that provide core fvnding or are of a general nature is recognised when the charity has entillemenl lo the income, il is probable that the inwme will be received and the amount can be measured with sufficient reliability. Donations and legacies Donations and legacies are re¢ognised on a reTrivable basis when receipt is probable and the amount Can be reliably measured. Grants recelvable Grants are recognised when the charity has an ents"tlement to the funds and any conditions linked lo the grants have been met. Where performance conditions are attached lo the grant and are yel to be met, the income is recognised as a liability and included on the balance sheet as deferred income lo be released. 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 appli¢able expenditure heading that aggregate similar costs lo that category. Where costs cannot be directly attributed to parts"cular headings they have been allocated on a basis consislenl with the Use of resources, with central staff costs allocated on the basis of time spenL and depreciation charges allocated on the portion of the asseys use. Other support costs are allocated based on the spread of staff costs. RaiTsing funds These are costs incurred in allracling voluntary income, the management of investments and those incurred in trading activities that raise funds. Page 8
Tintinhull Community Hall Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) Charitable actlvltles Charitable expenditure ccimprises those costs ineurred by the charity in the delivery of ils activities and services for 115 beneficiaries. It includes both costs that can be allocated directly to such acttvities and those costs of an indirect nature necessary to support them. Grantprovisions Provisions for grants are made when the intention to make a grant has been communicated lo the recipient but there is uncertainty about either the liming ol the grant or. the amount of grant payable. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis eonsistenl with the use of resources, for example, allocating property costs by floor areas, or per capits, staff costs by the lime spent and other costs by their usage. Governance costs These include the costs attributable to the charity's compliance with constitutional and slatulory requirements, including audit, strategic management and Iruslee meetings and reimbursed expense5. Government grants Government grants are recognised based on the accrual model and are Tlleasured at the fair value ol the asset received or receivable. Grants are classified as relating either lo revenue or to assets. Grants relating lo 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 asseL Where part of a grant relating to an asset is deferred, it is recognised as deferred income. Taxation The charity is considered lo 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 lax purposes. Accordingly. the charity is potentially exempl frorn laxalion 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. Tangible fixed assets Tangible assets a initially recorded al c05t. and subsequently slated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued arnounls are recorded at the fair value at the dale of revaluation less any subsequent accumulated depreciation 8nd subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losse5, unless it reverses a charge for impaimient that has previously been recognised as expenditure within the 51alemenl Df financial aclivilies. A decrease in the carrying amount of an a55el as a result of revaluation, is recognised in other recognised gains and losses, except lo which it offsets any previous revaluation gain, in which case the loss is shown wlhin other recognised gains and losses on the statement of financial aclivilies. Page 9
Tintinhull Community Hall Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) Depreciation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual value, over their expected useful economic life as follows.. Depreciation method and rate 15'1ts reducing balance Asset class Fixtures and fittings Sto¢k Stock is valued at the lower of cost 8nLI estimated selling price less costs to complete and sell. after due regard for obsolete and slow moving stocks. Cost is detemiined using the first-in, first-out IFIFO}. Cash and Cash equlvalents 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. Fund structure Unrestricted income fvnds are general funds that are availabLe for use at the trustee discretion in furthemnce of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes. the use of which is restricted to that area or purpose. Pensions and other post rgtirement obligations The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fvnd and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufticient assets lo pay all employees the benefits relating lo employee service in the current and prior periocjs. Contributions lo defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments excèed the conlribub'on due for service. the excess 15 recognised as a prepayment. Financial instruments Classiflcatlon A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Recognition and mSUreMent Basic financial inslrumenls are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constilules a financing transaction, where il is recognised at the present value of the future payments discounted at a market rate of inteiest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Page 10
Tintinhull Community Hall Notes to the Financial Ststements for the Year Ended 31 August 2024 (continued) 2 Income from donations and legacles Unrestrleted funds General Restricled funds Total 2024 Donations and legacies., Donations from individuals Grants, including capital grants.. Government grants Grants trom other Gharities 113 113 22,000 22,000 1,000 23,113 1,ooa 1,113 22,000 Unrestricted funds General Restricted funds Total 2023 Donations and legacies., Donations from individuals Grants, including capital grants., Grants from other charities 18 18 1.414 1,414 1,432 1,414 3 Income from othgr trading aetivities Unrestricted funds General Total 2024 Hall and meeting room hire Book Exchange Coffee shop income 36,702 132 49,656 36,T02 132 49,656 86,490 86.490 Unrestricted funds General Total 2023 Hall and meeting room hire Book Exchange Coffee shop income 33,789 91 34,672 68.552 33,789 91 34,672 68,552 Page11
Tintinhull Community Hall Notès to the Financial Statements for the Year Ended 31 August 2024 (continued) 4 Investment income Unrestricted funds Gèneral Total 2024 Interest receivable 2nd similar income., Interest receivable on bank deposits 421 421 421 421 Unrestrlcted funds General Total 2023 Interest receivable and similar income., Interest receivable on bank deposits 101 101 101 101 5 Expenditure on ralsing funds al Costs of trading actlvltles Unrestricted lunds General Total 2024 Note Costs ofgoods sold stsff Costs Other direct costs of activities for generating fund5 Depreciation, amortisation and other similar costs 13,738 40,347 22,929 1,264 13,738 40,347 22,929 1,264 78,278 78,278 Unrestrlcted funds General Total 2023 Note Costs of goods sold Staff Costs other direct costs of activities for generating funds Depreciation, amortisation and other similar costs 10,603 30,895 18,585 6,885 10,603 30,895 18,585 6,885 66,968 66,968 Page 12
Tintinhull Community Hall Notes to the Financial Ststements for the Year Ended 31 August 2024 {contlnued> 6 Expgnditure on charitable activities Unrestricted funds Goneral Restricted funds Total 2024 Note Governance costs 11,144 6,875 18.019 Unrestricted funds General Restricted fund5 Total 2023 Note Grant funding of activits'es Governance eosts 1,064 1,064 6.255 6.255 6,255 1,064 7.319 Activity undertaken directly 2024 Coffee Shop Hall hire costs 55,995 22.283 55,995 22,283 78.278 Activity undertaken dlrectly 78,278 2023 Coffee Shop Hall hife costs 42,293 24.675 42,293 24.675 66.968 66,968 Page 13
Tintinhull Community Hall Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) 7 Anatysis of governance and 8UPPOrt costs Governance costs Unrestrlcted funds General Restricted funds Total funds Other governance costs Allocated support cost5 Independent Examinerfs remuneration Total for 2024 8,881 631 1,S32 6,875 15,756 631 1,632 11,144 6,875 18,019 Totsl for 2023 6,255 6,255 8 Grant-making Anaty818 of grants Grants to Institutions 2024 2023 Analysis The Tuesday Club 1,064 9 Net incorningloutgoing resources Net incominglloutgoingl resources for the year include.. 2024 2023 Loss on disposal of fixed assets held for the charity's own use Depreciation of fixed assets 179 6.706 1.264 10 Trustee remuneration and expenses No Iruslee, nor any persons connected with them. have received any remuneration from the charity during the year. No Iruslees have received any reimbursed expenses or any other benefits from the charity during the year. Page 14
Tintinhull Community Hall Notes to the Financial Statements for the Year Ended 31 August 2024 (continued 11 Staff costs The aggregate payroll costs were as follows.. 2024 2023 Staff costs during tho ygar were: Wages and salaries Social security costs Pension costs 37,262 2,591 494 29,507 1.338 50 40,347 30.895 The monthly average number of persons employed by the Charity during the year expressed as full 'me equivalents was as follows.. 2024 No 2023 No Employees No employee received emoluments of more than £60,000 during the year 12 Independent examlner's rernunoration 2024 2023 Other lees to examiners Examination-related assurance services All other services 630 1,002 1,632 600 gS4 1,554 Page 15
Tintinhull Community Hall Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) 13 Taxation The charity is a registered charity and is therefore exempt from taxation. 14 Tangible fixed assets Furnitur8 and equipment Land and buildings Totsl Cost Al 1 September 2023 At 31 August 2024 1,124,586 45,180 1,169,746 1,124.586 45,160 1,169.746 Depreciation At 1 September 2023 Charge for the year At 31 August 2024 36.735 1,264 36,735 1,264 37,999 37.999 Net book valuo At 31 August 2024 At 31 August 2023 1,124,586 7,161 1,131.747 1,124.586 8.425 1.133,011 15 Stock 2024 2023 Stocks 600 100 16 Debtors 2024 2023 Trade debtors Prepayments Other debtors 606 227 2,486 62 1,396 3,319 1,458 17 Creditors: amounts falling due withln one year 2024 2023 Trade creditors Accruals 2,242 2,102 4.344 1,656 1,656 Page 16
Tintinhull Community Hall Notes to the Financial Ststements for the Year Ended 31 August 2024 (continued) 18 Funds Balance at Balanee at 31 August 2024 September 2023 Incoming Resouree8 resources expended Transfers Unrestricted funds General General funds 1.169,981 88,024 189,4221 350 1,168.933 Restrlcted funds The Tuesday Club Solar panel fund 350 13501 22,000 (6,875 15,125 Totsl restricted funds 350 22,000 6,875 350 15,125 Total funds 1,170,331 110,024 196.297 1,184,OS8 Balance at 1 Septernber 2022 Balance at 31 August 2023 Incoming resourees Resources expended Unrestricted funds General General funds 1,174.533 68,671 {73,2231 1,169,981 Restrlcted The Tuesday Club 1,414 {1,0641 350 Total funds 1,174,533 70,085 174,2871 1.170,331 19 Analysis of net a88ets between funds Unrestrict9d funds General Totsl funds at 31 August 2024 Restricted funds Tangible fixed assets Current a55et$ Current liabilities 1,131,747 41.530 4,344) 1,131.747 56,655 14.344 1,184,058 15,125 Total nel assets 1.168.933 15,125 Page 17
Tintlnhull Community Hall Notes to the Financial Statsments for the Year Ended 31 August 2024 (contlnued) Unrestrictod funds General Total funds at 31 August 2023 Restricted funds Tangible fixed assets Current assets Current liabilities 1,133,011 38.626 1,656 1,133,011 38.976 11.656) 350 Tolal net assets 1,169,981 350 1,170,331 20 Relat•d party transactions There were no related party transactDns In the year. Page 18
Tintinhull Community Hall Detailed Statement of Financial Activities for the Year Ended 31 August 2024 Total Total 2024 2023 Donations and legacies Donations and legacies Grants, including capital grants 113 23.000 18 1.414 1,432 23,113 Other trading actlviti95 Hall and meeling room hire Book Exchange Coffee shop income 36,702 132 49.656 86,490 33.789 91 34,672 68.552 Investment income Interest on cash deposits 421 101 421 101 Raising funds Costs of 9oods sold Depreciation, amortisation and other similar costs Other direct costs of activities for generating funds Wages and salaries Social 5eGurity costs Pension costs 113,7381 11.264) 122,929) 137.262) 12,591 } (494 {78,278 110,603) 16.8851 118,58SI 129,5071 11,3381 (501 66.9681 Charltable 8Ctlvities Grants payable institutions Water rates Light, heat and power Solar panels Printing, postage and stationery Trade subscriptions Independent examinerfs fee Bank charges 11.0641 12451 {3,940) {516) 18,2311 16,8751 1381 196) 11,6321 (631 118.0191 1921 11.5541 424 7,319 This page does not fom part of the statutory financial statements. Page 19