**REGISTERED CHARITY NUMBER: 1163290** ## **Report of the Trustees and** ## **Unaudited Financial Statements** **for the Period 1 September 2021 to 28 February 2023** ## **for** ## **WARCOP PARISH HALL CIO** John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS **WARCOP PARISH HALL CIO** **Contents of the Financial Statements for the Period 1 September 2021 to 28 February 2023** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**|12|to|13| **WARCOP PARISH HALL CIO** ## **Report of the Trustees for the Period 1 September 2021 to 28 February 2023** The trustees present their report with the financial statements of the charity for the period 1 September 2021 to 28 February 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** ## **General Charitable Purposes** The objectives of the charity, which is constituted as a Charitable Incorporated Organisation (CIO), are in summary to provide a parish hall for the benefit of the inhabitants of the parish of Warcop with specific reference to recreation and social welfare and in accordance with equality, available to all. The main charitable purposes of the charity are: Education/training, Religious Activities, Arts/culture/heritage/science - such as the annual Art & Craft Exhibition, monthly Remote Cinema and weekly art class. Amateur Sport, Recreation, Other Charitable Purposes, such as supporting the Great North Air Ambulance charity with bi-annual bag collections at the hall. ## **Who the charity helps:** Children/young people, for example Warcop Primary School makes regular use of the hall for PE lessons and shows. Elderly/old people, including weekly and monthly Coffee Morning, Extend Exercise and Soup & Pud. People with Disabilities, The General Public. ## **How the charity helps:** Provides Buildings/facilities/open space, Provides Services such as the weekly Post Office and encourages other services such as the local butchers van. ## **Objectives and activities** Warcop Parish Hall Trustees are dedicated to maximising the usage of the hall, and to continue to develop the hall's facilities to ensure that the hall is an excellent community facility. The hall has continued to carry out its essential maintenance programme. Board meetings and subcommittee meetings have been held regularly through the 18 month period. Page 1 **WARCOP PARISH HALL CIO** ## **Report of the Trustees for the Period 1 September 2021 to 28 February 2023** ## **ACHIEVEMENT AND PERFORMANCE** The Charity's governance is based is conducted by the board and sub- committees of Finance & Development, Premises and Events (the latter being made up of a combination of trustees and volunteers.) The regular weekly hire of the hall for Taekwondo, Table Tennis, Art, Remote Cinema etc plus Coffee Mornings, Soup & Pud lunches have continued to provide a variety of arts and sports activities for local residents plus essential service such as The Post Office and butchers van. The major development this year has been the appointment of Kilvington Solicitor to progress the merger of The Warcop Village Hall charity with Warcop Parish Hall charity. This was completed in December 2022. Due to the timing of this legal process, the Trustees felt it was prudent to extend the Financial Accounting period with the Charity Commission to allow the completion of the merger with the accounting period. Consequently these accounts cover an 18 month period. ## **Finance & Development** This committee has reviewed several of the Charity's polices and also, due to this years increased costs of living and high fuel costs, have reviewed the hire costs. The reserves policy states we should retain reserves equivalent to twelve month's operating costs, currently £16,000. This committee is also researching a computerised booking system to streamline the hall bookings and invoicing process. ## **Premises** This committee focuses on Health & Safety policy and the ongoing maintenance and development of the site and building. Improvements are put in place using feedback from users and in line with up to date technology e.g. - The store room extension has been completed. - An annual maintenance programme is in place to enable minor works to proceed quickly. - purchase of staging, in conjunction with Warcop Primary School, ## **Events** The Events group has continued to successfully organise events both to provide social activities and to also raise funds to support the Hall's running costs. The events include Remote Cinema, Quiz Night and ghost walk and, post covid, to restart the annual Arts & crafts weekend. In response to the cost of living crisis and the huge increase in energy costs, from October 2022 until April 2023 we hosted a weekly Warm Space so that local people could use the hall and get basic refreshments without having to heat their own homes. ## **FUTURE PLANS** We are currently working with B4RN and allowing them to site a cabinet in our car park so as to allow the community to be able to access superfast broadband. We are also investigating the installation of solar panels and electric charging points. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1163290 Page 2 **WARCOP PARISH HALL CIO** ## **Report of the Trustees for the Period 1 September 2021 to 28 February 2023** **Principal address** Croft House Brookside Warcop Appleby in Westmorland Cumbria CA16 6PF ## **Trustees** R Bromby Mrs G Burton P Foskett Rev A Dent Mrs S Austin-Fell D Keetley Mrs J Keetley Mrs L Wiseman Mr A Burgess Mrs P Burgess C Allen - Chair K Wood (appointed 8/6/22) **Independent Examiner** Paul M Davison FCA John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS Approved by order of the board of trustees on 14 June 2023 and signed on its behalf by: C Allen - Chair - Trustee Page 3 **Independent Examiner's Report to the Trustees of** **Warcop Parish Hall CIO** ## **Independent examiner's report to the trustees of Warcop Parish Hall CIO** I report to the charity trustees on my examination of the accounts of Warcop Parish Hall CIO (the Trust) for the period 1 September 2021 to 28 February 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** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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: 1. 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 3. 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. Paul M Davison FCA John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS 14 June 2023 Page 4 **WARCOP PARISH HALL CIO** ## **Statement of Financial Activities for the Period 1 September 2021 to 28 February 2023** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
343
**Charitable activities**
Grant income
7,476
Other trading activities
2
30,898
Investment income
3
11
Other income
4
336,781
**Total**
375,509
**EXPENDITURE ON**
**Charitable activities**
Maintaining and managing Parish Hall
41,687
**NET INCOME**
333,822
**RECONCILIATION OF FUNDS**
Total funds brought forward
28,900
**TOTAL FUNDS CARRIED FORWARD**
362,722|Restricted
fund
£
-
-
-
-
1,900
1,900
-
1,900
-
1,900|Period
1/9/21
to
Year ended
28/2/23
31/8/21
Total
Total
funds
funds
£
£
343
-
7,476
17,669
30,898
3,431
11
-
338,681
(6,000)
377,409
15,100
41,687
6,472
335,722
8,628
28,900
20,272
364,622
28,900|Period
1/9/21
to
Year ended
28/2/23
31/8/21
Total
Total
funds
funds
£
£
343
-
7,476
17,669
30,898
3,431
11
-
338,681
(6,000)
377,409
15,100
41,687
6,472
335,722
8,628
28,900
20,272
364,622
28,900| |---|---|---|---| ||||| ||||17,669| ||||3,431| ||||-| ||||(6,000)| ||||15,100| ||||| ||||6,472| ||||8,628| ||||20,272| ||||| ||||28,900| The notes form part of these financial statements Page 5 ## **WARCOP PARISH HALL CIO** ## **Balance Sheet 28 February 2023** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
8
333,832
**CURRENT ASSETS**
Debtors
9
2,052
Cash at bank and in hand
33,988
36,040
**CREDITORS**
Amounts falling due within one year
10
(7,150)
**NET CURRENT ASSETS**
28,890
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
362,722
**NET ASSETS**
362,722
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
1,900
1,900
-
1,900
1,900
1,900|28/2/23
Total
funds
£
333,832
2,052
35,888
37,940
(7,150)
30,790
364,622
364,622
362,722
1,900
364,622|31/8/21
Total
funds
£
-
-
29,805| |---|---|---|---| ||||29,805| ||||(905)
28,900
28,900| ||||28,900| ||||28,900
-
28,900| The financial statements were approved by the Board of Trustees and authorised for issue on 14 June 2023 and were signed on its behalf by: C Allen - Chair - Trustee K Wood - Trustee The notes form part of these financial statements Page 6 **WARCOP PARISH HALL CIO** **Notes to the Financial Statements for the Period 1 September 2021 to 28 February 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. OTHER TRADING ACTIVITIES** ||Period||| |---|---|---|---| ||1/9/21||| ||to|Year ended|| ||28/2/23|31/8/21|| ||£|£|| |Fundraising events|17,097|916|| |Sale of donated goods|21|101|| |Hire income|13,780|2,414|| ||30,898|3,431|| ||||| continued... Page 7 **WARCOP PARISH HALL CIO** ## **Notes to the Financial Statements - continued for the Period 1 September 2021 to 28 February 2023** ## **3. INVESTMENT INCOME** |**INVESTMENT INCOME**|||| |---|---|---|---| ||Period||| ||1/9/21||| ||to|Year ended|| ||28/2/23|31/8/21|| ||£|£|| |Deposit account interest|11|-|| ||||| ## **4. OTHER INCOME** The charity was merged with Warcop Village Hall (registered charity number 249439) on 21 December 2022 and the assets of £338,681 were transferred from Warcop Village Hall at this date. Attached is a copy of the final accounts of Warcop Village Hall (appendix 1). ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 28 February 2023 nor for the year ended 31 August 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 28 February 2023 nor for the year ended 31 August 2021. ## **6. AVERAGE NUMBER OF EMPLOYEES** The average number of employees during the year was 0 (2021 - 0). ## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Grant income
17,669
-
Other trading activities
3,431
-
Other income
(6,000)
-
**Total**
15,100
-
**EXPENDITURE ON**
**Charitable activities**
Maintaining and managing Parish Hall
6,472
-
**NET INCOME**
8,628
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
20,272
-|Total
funds
£
17,669
3,431
(6,000)
15,100
6,472
8,628
20,272| |---|---| continued... Page 8 **WARCOP PARISH HALL CIO** ## **Notes to the Financial Statements - continued for the Period 1 September 2021 to 28 February 2023** ## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** |**TOTAL FUNDS CARRIED FORWARD**
**8.**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
Additions
-
Transfer from The Warcop Village Hall
656,032
At 28 February 2023
656,032
**DEPRECIATION**
Charge for year
7,010
Transfer from The Warcop Village Hall
325,390
At 28 February 2023
332,400
**NET BOOK VALUE**
At 28 February 2023
323,632
At 31 August 2021
-
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors|Freehold
property
£
-
656,032
656,032
7,010
325,390
332,400
323,632|Unrestricted
fund
£
28,900
Plant and
machinery
£
11,053
7,458
18,511
2,791
6,794
9,585
8,926|Restricted
fund
£
-
Fixtures
and
fittings
£
-
21,711
21,711
75
20,362
20,437
1,274|Total
funds
£
28,900
Totals
£
11,053
685,201
696,254
9,876
352,546
362,422
333,832|Total
funds
£| |---|---|---|---|---|---| ||||||28,900| ||-|-|-|-|| ||||28/2/23
£
2,052||| |||||31/8/21
£|| ||||||-| ||||||| continued... Page 9 **WARCOP PARISH HALL CIO** ## **Notes to the Financial Statements - continued for the Period 1 September 2021 to 28 February 2023** ## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Other creditors
**11.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
CCC Sports Equipment
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
CCC Sports Equipment
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/9/21
£
28,900
-
28,900
Incoming
resources
£
375,509
1,900
377,409
At 1/9/20
£
20,272
20,272|28/2/23
31/8/21
£
£
7,150
905
Net
movement
At
in funds
28/2/23
£
£
333,822
362,722
1,900
1,900
335,722
364,622
Resources
Movement
expended
in funds
£
£
(41,687)
333,822
-
1,900
(41,687)
335,722
Net
movement
At
in funds
31/8/21
£
£
8,628
28,900
8,628
28,900|31/8/21
£|31/8/21
£| |---|---|---|---|---| |||||905| |||||| continued... Page 10 **WARCOP PARISH HALL CIO** ## **Notes to the Financial Statements - continued** ## **for the Period 1 September 2021 to 28 February 2023** ## **11. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|15,100|(6,472)|8,628| |**TOTAL FUNDS**|15,100|(6,472)|8,628| ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the period ended 28 February 2023. Page 11 **WARCOP PARISH HALL CIO** ded ## **Detailed Statement of Financial Activities for the Period 1 September 2021 to 28 February 2023** ||Period|| |---|---|---| ||1/9/21|| ||to|Year en| ||28/2/23|31/8/21| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|33|-| |Gift aid|310|-| ||343|-| |**Other trading activities**||| |Fundraising events|17,097|916| |Sale of donated goods|21|101| |Hire income|13,780|2,414| ||30,898|3,431| |**Investment income**||| |Deposit account interest|11|-| |**Charitable activities**||| |Grants|7,476|17,669| |**Other income**||| |Transfer from old charity|338,681|(6,000)| |**Total incoming resources**|377,409|15,100| |**EXPENDITURE**||| |**Charitable activities**||| |Telephone|912|461| |Fundraising Expenses|9,468|81| |Freehold property|7,010|-| |Plant and machinery|2,791|-| |Fixtures and fittings|75|-| ||20,256|542| |**Support costs**||| |**Management**||| |Rates and water|2,170|583| |Insurance|1,010|925| |Light and heat|5,677|-| |Repair and Maintenance|6,040|1,348| |Carried forward|14,897|2,856| This page does not form part of the statutory financial statements Page 12 **WARCOP PARISH HALL CIO** ded ## **Detailed Statement of Financial Activities for the Period 1 September 2021 to 28 February 2023** ||Period|| |---|---|---| ||1/9/21|| ||to|Year en| ||28/2/23|31/8/21| ||£|£| |**Management**||| |Brought forward|14,897|2,856| |Sundries|72|15| |Alarm|1,983|1,504| |Cleaning|588|655| |Washrooms|641|350| ||18,181|5,380| |**Finance**||| |Bank charges|10|-| |**Governance costs**||| |Accountancy and legal fees|3,240|550| |Total resources expended|41,687|6,472| |**Net income**|335,722|8,628| |||| This page does not form part of the statutory financial statements Page 13