REGISTERED CHARITY NUMBER: 1163290
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 28 February 2025
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 28 February 2025
| 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 |
WARCOP PARISH HALL CIO
Report of the Trustees for the Year Ended 28 February 2025
The trustees present their report with the financial statements of the charity for the year ended 28 February 2025. 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, make regular use of the hall for PE lessons and shows. Weekly Baby Sensory and Taekwondo sessions. Older people with Extend Exercise classes. People with disabilities. The general public including weekly and monthly Coffee Mornings and 'Soup & Pud' lunches.
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.
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WARCOP PARISH HALL CIO
Report of the Trustees for the Year Ended 28 February 2025
ACHIEVEMENT AND PERFORMANCE
The Charity's governance is based on its Constitution and overseen 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 is now in its tenth year and continues to go from strength to strength with income being received from hirers and fund-raising events. Joyce Keetley, David Keetley, Clive Allen and Kath Wood have now retired as Trustees and we have welcomed Julie Bayley, Andy Parkinson and Dymitr Langner on board as new Trustees. A new website is now up and running promoting the hall, giving access to the Hallmaster electronic booking system and advertising all events.
Finance & Development Committee
The number of hirers and income from hirers has once again increased. The banking has been moved from Santander to Lloyds Bank. The reserves policy was reviewed and the board agreed that a sum of £17,400 would be kept covering a year's expenditure. A savings account will be set up for the reserve money. The hirer's documentation has all been reviewed, amended and published on the website.
Premises Committee
Health & Safety Inspections and emergency lighting tests continue to be carried out and all contractors are booked for regular servicing and maintenance. A new sign has been designed and planning permission granted. General maintenance is continuous, and the hall has recently been redecorated throughout and carpet tiles and chairs cleaned.
Events Committee
Once again, a superb calendar of events was put together which included a live band, quizzes, bingo nights, dog show, village show and a three-day art & craft exhibition. These, alongside weekly Foyer Café's, and monthly soup & pud's, coffee mornings and cinema nights have continued to raise funds for ongoing improvements to the hall. The local Am-Dram group staged a pantomime over three days in November and made a very generous donation of £1,500 to the hall.
FUTURE PLANS
A sub-committee has been set up to explore stage/performance lighting. This will enable the hall to not only host the pantomime but to investigate other stage shows of which joining Highlights could be an option. An Easyfundraising account needs to be set up and promoted to help bring in additional funds.
Overall, it is another encouraging year for Warcop Parish Hall and we are once again 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 a charitable incorporated organisation and is governed by its constitution.
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
Warcop Parish Hall Warcop Appleby in Westmorland Cumbria CA16 6NX
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WARCOP PARISH HALL CIO
Report of the Trustees for the Year Ended 28 February 2025
Trustees
Mrs G Burton P Foskett D Keetley (resigned 4/7/24) Mrs J Keetley (resigned 4/7/24) Mrs L Wiseman Mr A Burgess Mrs P Burgess C Allen - Chair (resigned 4/7/24) K Wood (resigned 18/11/24) Mrs N J McDowall - Chair Mrs J Bayley (appointed 4/7/24) A Parkinson (appointed 18/11/24) D Langner (appointed 18/11/24)
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 20 May 2025 and signed on its behalf by:
Mrs N J McDowall - Chair - Trustee
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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 28 February 2025.
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
-
the accounts do not accord with those records; or
-
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
20 May 2025
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WARCOP PARISH HALL CIO
Statement of Financial Activities for the Year Ended 28 February 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,394 Charitable activities Maintaining and managing Parish Hall - Other trading activities 2 40,102 Total 41,496 EXPENDITURE ON Charitable activities Maintaining and managing Parish Hall 81,226 NET INCOME/(EXPENDITURE) (39,730) RECONCILIATION OF FUNDS Total funds brought forward 326,540 TOTAL FUNDS CARRIED FORWARD 286,810 |
Restricted fund £ - - - - - - 1,900 1,900 |
28/2/25 Total funds £ 1,394 - 40,102 41,496 81,226 (39,730) 328,440 288,710 |
29/2/24 Total funds £ 505 10,295 29,802 40,602 76,784 (36,182) 364,622 328,440 |
|---|---|---|---|
The notes form part of these financial statements
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WARCOP PARISH HALL CIO
Balance Sheet 28 February 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 250,460 CURRENT ASSETS Debtors 7 2,845 Cash at bank and in hand 37,656 40,501 CREDITORS Amounts falling due within one year 8 (4,151) NET CURRENT ASSETS 36,350 TOTAL ASSETS LESS CURRENT LIABILITIES 286,810 NET ASSETS 286,810 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ - - 1,900 1,900 - 1,900 1,900 1,900 |
28/2/25 Total funds £ 250,460 2,845 39,556 42,401 (4,151) 38,250 288,710 288,710 286,810 1,900 288,710 |
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 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 20 May 2025 and were signed on its behalf by:
N J McDowall - Chair - Trustee
J Bayley - Trustee
The notes form part of these financial statements
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WARCOP PARISH HALL CIO
Notes to the Financial Statements for the Year Ended 28 February 2025
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
| 28/2/25 | 29/2/24 | |
|---|---|---|
| £ | £ | |
| Fundraising events | 13,158 | 17,462 |
| Social lotteries | 3,715 | - |
| Hire income | 23,229 | 12,340 |
| 40,102 | 29,802 |
continued...
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WARCOP PARISH HALL CIO
Notes to the Financial Statements - continued for the Year Ended 28 February 2025
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 28 February 2025 nor for the year ended 29 February 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 28 February 2025 nor for the year ended 29 February 2024.
4. AVERAGE NUMBER OF EMPLOYEES
The average number of employees during the year was 0 (2024 - 0).
5.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 505 Charitable activities Maintaining and managing Parish Hall 10,295 Other trading activities 29,802 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 |
Restricted fund £ - - - - - - 1,900 1,900 |
Total funds £ 505 10,295 29,802 40,602 76,784 (36,182) 364,622 328,440 |
|---|---|---|
continued...
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WARCOP PARISH HALL CIO
Notes to the Financial Statements - continued for the Year Ended 28 February 2025
6. TANGIBLE FIXED ASSETS
| Freehold Plant and property machinery £ £ COST At 1 March 2024 and 28 February 2025 656,032 28,025 DEPRECIATION At 1 March 2024 374,457 14,195 Charge for year 42,057 3,456 At 28 February 2025 416,514 17,651 NET BOOK VALUE At 28 February 2025 239,518 10,374 At 29 February 2024 281,575 13,830 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 9. MOVEMENT IN FUNDS At 1/3/24 £ Unrestricted funds General fund 326,540 Restricted funds CCC Sports Equipment 1,900 TOTAL FUNDS 328,440 |
Fixtures and fittings £ 21,711 20,862 281 21,143 568 849 28/2/25 £ 2,845 28/2/25 £ 4,151 Net movement in funds £ (39,730) - (39,730) |
Totals £ 705,768 |
|---|---|---|
| 409,514 45,794 |
||
| 455,308 | ||
| 250,460 | ||
| 296,254 | ||
| 29/2/24 £ 1,790 29/2/24 £ 2,202 At 28/2/25 £ 286,810 1,900 |
||
| 288,710 |
continued...
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WARCOP PARISH HALL CIO
Notes to the Financial Statements - continued for the Year Ended 28 February 2025
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 41,496 TOTAL FUNDS 41,496 Comparatives for movement in funds At 1/3/23 £ Unrestricted funds General fund 362,722 Restricted funds CCC Sports Equipment 1,900 TOTAL FUNDS 364,622 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 40,602 TOTAL FUNDS 40,602 |
Resources Movement expended in funds £ £ (81,226) (39,730) (81,226) (39,730) Net movement At in funds 29/2/24 £ £ (36,182) 326,540 - 1,900 (36,182) 328,440 Resources Movement expended in funds £ £ (76,784) (36,182) (76,784) (36,182) |
|---|---|
continued...
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WARCOP PARISH HALL CIO
Notes to the Financial Statements - continued for the Year Ended 28 February 2025
9. 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 CCC Sports Equipment TOTAL FUNDS |
At 1/3/23 £ 362,722 1,900 364,622 |
Net movement in funds £ (75,912) - (75,912) |
At 28/2/25 £ 286,810 1,900 |
|---|---|---|---|
| 288,710 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 82,098 | (158,010) | (75,912) |
| TOTAL FUNDS | 82,098 | (158,010) | (75,912) |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 28 February 2025.
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