**REGISTERED CHARITY NUMBER: 1163290**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 29 February 2024**
## **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 Year Ended 29 February 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**||7||
|**Notes to the Financial Statements**|8|to|12|
|**Detailed Statement of Financial Activities**|13|to|14|
**WARCOP PARISH HALL CIO**
**Report of the Trustees for the Year Ended 29 February 2024**
The trustees present their report with the financial statements of the charity for the year ended 29 February 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**
## **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 year.
Page 1
**WARCOP PARISH HALL CIO**
**Report of the Trustees for the Year Ended 29 February 2024**
## **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.)
Warcop Parish Hall has now been operational for around 9 years and the Trustees of the charity have been determined to maximise the usage of the hall and to put in place any improvements necessary to ensure that the hall is an excellent community facility. The committee structure of the charity enables us to focus on the key areas of development and improvement to strengthen the facility for use by the community, and also maintaining a strong financial position.
## **Finance & Development Committee**
This committee has been very active and successful in establishing a very healthy financial foundation to enable the hall to operate successfully and with sufficient funds for improvements. It has also created and updated essential policies and documentation, as well as improving the way we promote the hall and communicate with the community. A recent development has been the introduction of the Hallmaster Booking system to improve and streamline the booking and invoicing arrangements for hirers.
- We have increased the number of hirers and the income from hirers.
- We have been successful in receiving income from grant applications for the purchase and installation of new projector and audio equipment which links to our existing loop system.
- A new online bank account has been opened which allows for a second authorisation for all payments.
- The Reserves Policy has been reviewed and ensures we have reserves equal to one year's annual expenditure.
- Other policies such as Volunteering, Safeguarding and Equality have been reviewed and adopted by trustees.
- We have involved new people in the work of the hall with a new Trustee and a new volunteer Secretary.
- We have undertaken work on the design and selection of a company to provide an updated website. This together with more use of social media will increase our publicity and promotion of the community resource.
## **Premises Committee**
This group focuses on Health & Safety policy and procedures as well as the maintenance and development of the site and building. Improvements are put in place using experience and the building and feedback from users.
- The current Environmental Health Inspection - 5 stars rating.
- Health and Safety inspections and documentation are in place.
- An annual maintenance budget has been created to enable minor works to proceed quickly.
- Quotations for various items of maintenance are underway.
- Building improvements such as the gravel, driveway repairs and gutter drainage and revisions to the heating system
- operation and programming to reduce energy wastage and enable ongoing savings.
- Extensive additional storage shelving has now been purchased and installed by Trustees.
- Maintenance of Emergency lighting has been completed & is ongoing.
- Fire Risk Assessment documentation is being updated & additional arrangements set in place.
## **Events Group**
The Events group has been very busy and creative in seeking to put on a range of events that will appeal to a broad range of local residents and provide significant income to help fund the ongoing maintenance of the hall.
Overall, an encouraging year for Warcop Parish Hall and we are optimistic that with the great support of all the trustees and other local helpers, we can improve further, with the priority being additional event income and increasing the number of regular and occasional hirers.
Page 2
**WARCOP PARISH HALL CIO**
**Report of the Trustees for the Year Ended 29 February 2024**
## **FUTURE PLANS**
- To commission a dedicated website for the hall that will link into the Hallmaster booking system. Our current website is shared with the Parish Council.
- To encourage greater general use of the hall, through publicity via new website and social media.
- To explore the use of the hall as a wedding venue.
- We are negotiating with Adult Education's use of the hall for classes e.g. basic computer use for elderly and use of mobile smart phones. This will be a great facility for the local community
Overall, an encouraging year for Warcop Parish Hall and we are optimistic that with the great support of all the trustees and other local helpers, we can improve further, with the priority being additional event income and increasing the number of regular and occasional hirers.
## **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
## **Principal address**
Croft House Brookside Warcop Appleby in Westmorland Cumbria CA16 6PF
## **Trustees**
R Bromby (resigned 14/6/23) Mrs G Burton P Foskett Rev A Dent (resigned 14/6/23) Mrs S Austin-Fell (resigned 14/6/23) D Keetley Mrs J Keetley Mrs L Wiseman Mr A Burgess Mrs P Burgess C Allen - Chair K Wood Mrs N J McDowall (appointed 11/1/24)
## **Independent Examiner**
Paul M Davison FCA John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS
Page 3
**WARCOP PARISH HALL CIO**
**Report of the Trustees for the Year Ended 29 February 2024**
Approved by order of the board of trustees on 24 July 2024 and signed on its behalf by:
C Allen - Chair - Trustee
Page 4
**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 year ended 29 February 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:
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
17 September 2024
Page 5
## **WARCOP PARISH HALL CIO**
## **Statement of Financial Activities for the Year Ended 29 February 2024**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
505
**Charitable activities**
Grant income
10,295
Other trading activities
2
29,802
Investment income
3
-
Other income
-
**Total**
40,602
**EXPENDITURE ON**
**Charitable activities**
Maintaining and managing Parish Hall
76,784
**NET INCOME/(EXPENDITURE)**
(36,182)
**RECONCILIATION OF FUNDS**
Total funds brought forward
362,722
**TOTAL FUNDS CARRIED FORWARD**
326,540|Year ended
29/2/24
Restricted
Total
fund
funds
£
£
-
505
-
10,295
-
29,802
-
-
-
-
-
40,602
-
76,784
-
(36,182)
1,900
364,622
1,900
328,440|Period
1/9/21
to
28/2/23
Total
funds
£
343|
|---|---|---|
||||
|||7,476|
|||30,898|
|||11|
|||338,681|
|||377,409|
||||
|||41,687|
|||335,722|
|||28,900|
||||
|||364,622|
The notes form part of these financial statements
Page 6
## **WARCOP PARISH HALL CIO**
## **Balance Sheet 29 February 2024**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
296,254
**CURRENT ASSETS**
Debtors
8
1,790
Cash at bank and in hand
30,698
32,488
**CREDITORS**
Amounts falling due within one year
9
(2,202)
**NET CURRENT ASSETS**
30,286
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
326,540
**NET ASSETS**
326,540
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
1,900
1,900
-
1,900
1,900
1,900|29/2/24
Total
funds
£
296,254
1,790
32,598
34,388
(2,202)
32,186
328,440
328,440
326,540
1,900
328,440|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|
The financial statements were approved by the Board of Trustees and authorised for issue on 24 July 2024 and were signed on its behalf by:
C Allen - Chair - Trustee
K Wood - Trustee
The notes form part of these financial statements
Page 7
**WARCOP PARISH HALL CIO**
**Notes to the Financial Statements for the Year Ended 29 February 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. OTHER TRADING ACTIVITIES**
|||Period|
|---|---|---|
|||1/9/21|
||Year ended|to|
||29/2/24|28/2/23|
||£|£|
|Fundraising events|17,462|17,097|
|Sale of donated goods|-|21|
|Hire income|12,340|13,780|
||29,802|30,898|
||||
continued...
Page 8
**WARCOP PARISH HALL CIO**
## **Notes to the Financial Statements - continued for the Year Ended 29 February 2024**
## **3. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
|||Period|
|||1/9/21|
||Year ended|to|
||29/2/24|28/2/23|
||£|£|
|Deposit account interest|-|11|
||||
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 29 February 2024 nor for the period ended 28 February 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 29 February 2024 nor for the period ended 28 February 2023.
## **5. AVERAGE NUMBER OF EMPLOYEES**
The average number of employees during the year was 0 (2023 - 0).
## **6.**
## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
343
**Charitable activities**
Grant income
7,476
Other trading activities
30,898
Investment income
11
Other income
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|Total
funds
£
343
7,476
30,898
11
338,681|
|---|---|---|
|||377,409|
|||41,687|
|||335,722
28,900|
|||364,622|
continued...
Page 9
## **WARCOP PARISH HALL CIO**
## **Notes to the Financial Statements - continued for the Year Ended 29 February 2024**
## **7. TANGIBLE FIXED ASSETS**
|Freehold
Plant and
property
machinery
£
£
**COST**
At 1 March 2023
656,032
18,511
Additions
-
9,514
At 29 February 2024
656,032
28,025
**DEPRECIATION**
At 1 March 2023
332,400
9,585
Charge for year
42,057
4,610
At 29 February 2024
374,457
14,195
**NET BOOK VALUE**
At 29 February 2024
281,575
13,830
At 28 February 2023
323,632
8,926
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**10.**
**MOVEMENT IN FUNDS**
At 1/3/23
£
**Unrestricted funds**
General fund
362,722
**Restricted funds**
CCC Sports Equipment
1,900
**TOTAL FUNDS**
364,622|Freehold
property
£
656,032
-
656,032
332,400
42,057
374,457
281,575|Plant and
machinery
£
18,511
9,514
28,025
9,585
4,610
14,195
13,830|Fixtures
and
fittings
£
21,711
-
21,711
20,437
425
20,862
849|Totals
£
696,254
9,514
705,768
362,422
47,092
409,514
296,254|Totals
£
696,254
9,514
705,768
362,422
47,092
409,514
296,254|
|---|---|---|---|---|---|
||323,632|8,926|1,274|333,832||
||||29/2/24
£
1,790
29/2/24
£
2,202
Net
movement
in funds
£
(36,182)
-
(36,182)|||
|||||28/2/23
£||
||||||2,052|
|||||||
|||||||
|||||28/2/23
£||
||||||7,150|
|||||||
|||||At
29/2/24
£
326,540
1,900
328,440||
continued...
Page 10
**WARCOP PARISH HALL CIO**
## **Notes to the Financial Statements - continued for the Year Ended 29 February 2024**
## **10. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
40,602
**TOTAL FUNDS**
40,602
**Comparatives for movement in funds**
At 1/9/21
£
**Unrestricted funds**
General fund
28,900
**Restricted funds**
CCC Sports Equipment
-
**TOTAL FUNDS**
28,900
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
375,509
**Restricted funds**
CCC Sports Equipment
1,900
**TOTAL FUNDS**
377,409|Resources
Movement
expended
in funds
£
£
(76,784)
(36,182)
(76,784)
(36,182)
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|
|---|---|
continued...
Page 11
**WARCOP PARISH HALL CIO**
**Notes to the Financial Statements - continued for the Year Ended 29 February 2024**
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 29 February 2024.
Page 12
**WARCOP PARISH HALL CIO**
## **Detailed Statement of Financial Activities for the Year Ended 29 February 2024**
|||Period|
|---|---|---|
|||1/9/21|
||Year ended|to|
||29/2/24|28/2/23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|430|33|
|Gift aid|75|310|
||505|343|
|**Other trading activities**|||
|Fundraising events|17,462|17,097|
|Sale of donated goods|-|21|
|Hire income|12,340|13,780|
||29,802|30,898|
|**Investment income**|||
|Deposit account interest|-|11|
|**Charitable activities**|||
|Grants|10,295|7,476|
|**Other income**|||
|Transfer from old charity|-|338,681|
|**Total incoming resources**|40,602|377,409|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Telephone|793|912|
|Fundraising Expenses|9,887|9,468|
|Depreciation of freehold property|42,057|7,010|
|Depreciation of plant & machinery|4,610|2,791|
|Depreciation of fixtures & fittings|425|75|
||57,772|20,256|
|**Support costs**|||
|**Management**|||
|Rates and water|1,508|2,170|
|Insurance|1,071|1,010|
|Light and heat|8,830|5,677|
|Repair and Maintenance|3,240|6,040|
|Carried forward|14,649|14,897|
This page does not form part of the statutory financial statements
Page 13
**WARCOP PARISH HALL CIO**
## **Detailed Statement of Financial Activities for the Year Ended 29 February 2024**
|||Period|
|---|---|---|
|||1/9/21|
||Year ended|to|
||29/2/24|28/2/23|
||£|£|
|**Management**|||
|Brought forward|14,649|14,897|
|Sundries|478|72|
|Alarm|1,476|1,983|
|Cleaning|216|588|
|Washrooms|946|641|
||17,765|18,181|
|**Finance**|||
|Bank charges|35|10|
|**Governance costs**|||
|Accountancy and legal fees|1,212|3,240|
|Total resources expended|76,784|41,687|
|**Net (expenditure)/income**|(36,182)|335,722|
||||
This page does not form part of the statutory financial statements
Page 14