Roundhay Parochial Hall
Charity number 1165064
Annual Report and Financial Statements for the year ended 31 December 2023
Roundhay Parochial Hall
Annual Report and Financial Statements for the year ended 31 December 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 8 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Roundhay Parochial Hall
Trustees' report for the year ended 31 December 2023
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Gordon Robertson Chair Camilla Hawkes Treasurer Anne Bond Secretary Charity number 1165064 Registered in England and Wales
Registered and principal address
5 Fitzroy Drive Roundhay Leeds LS8 4AB
Bankers
Lloyds Bank Hampshire Trust Bank Skipton Building Society 2 The Headrow 55 Bishopsgate 7/9 Bond Street Vicar Lane London Leeds Leeds EC2N 3AS LS1 5EY LS1 6PN
Independent examiner
Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 6 January 2016 and is governed by a constitution.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees or by a written or electronic resolution of the charity trustees.
Objectives and activities
The charity's objects
The objects of the CIO are to provide for the benefit of the inhabitants of Roundhay, Oakwood, and the surrounding areas a community room and/or other facilities for recreation or other leisure time occupation for the public at large in the interests of social welfare with the object of improving their condition of life.
The charity's main activities
The provision and maintenance of Roundhay Parochial Hall which houses several rooms which are let out to community and other groups at very reasonable rates.
2
Roundhay Parochial Hall
Trustees' report (continued) for the year ended 31 December 2023
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of community development.
Achievements and performance
A wide variety of groups continue to use the hall, with a good spectrum of activities for different ages. We appreciate being able to facilitate large and small groups for people in the local area. While our financial position is now sound, we are aware that some maintenance will soon be due, and that the roof will need significant expenditure in the medium term. It has been good to welcome Graham Pawley as a new member of the management team who has taken over as bookings secretary.
Actions taken:
The web-based booking system continues to work well, allowing users and potential users to see what rooms/times are available to them.
Using a local family based cleaning firm has worked well, with a more thorough clean on alternate days.
Ongoing maintenance continues to be relatively straightforward. We continue to benefit from having contacts with good workmen who know the building and work flexibly.
Outlook:
It seems that the hall is now well known in the area, and we have been able to fit in a good number of new activities. We expect the coming year will see the hall well used, with a broad spectrum of users.
Financial review
The net payments for the year were £632, all relating to unresticted funds.
Reserves policy
The charity's free reserves, at the year end were £36,171.
The reserves policy is to reserve a sum equivalent to 6 - 9 months of hall income. Based on 2023 income this equates to target reserves between £20,000 and £30,000. The trustees recognise current reserves exceed the upper target and are comfortable with this position given their plans to designate additional funds for the future replacement of the hall's roof.
Concerning the designated roof fund a separate savings account has been opened for this purpose and as at 31 December 2023 £15,481 has been designated for roof replacement costs - for more information see Note 2 to the accounts.
Approved by the board of trustees on 12/06/2024
Gordon Robertson (Trustee)
3
Roundhay Parochial Hall
Independent examiner's report to the trustees of Roundhay Parochial Hall
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2023, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Rhys North ACA
17/07/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
Roundhay Parochial Hall Receipts and payments account for the year ended 31 December 2023
| Receipts Room hire Bank interest Total receipts Payments Cleaning fees/salaries Property repairs and maintenance Equipment Water charges Insurance Light and heat Independent examination Licences and subscriptions Sundry expenses Total payments Net receipts / (payments) Fund balances brought forward Fund balances carried forward |
2023 Total funds £ 39,741 231 39,972 4,650 9,441 542 291 2,705 21,184 420 536 835 40,604 (632) 36,803 36,171 |
2022 Total funds £ 38,802 129 38,931 6,270 6,850 - 2,776 2,485 4,309 216 479 288 23,673 15,258 21,545 36,803 |
|---|---|---|
5
Roundhay Parochial Hall Statement of assets and liabilities
| as at 31 December 2023 Cash funds Lloyds Bank Hampshire Trust Bank Skipton Building Society Total cash funds Debtors and prepayments Debtors Assets retained for the charity's own use The parochial hall, its fixtures and fittings Liabilities Accruals The financial statements were approved by the board of trustees on 12/06/2024 |
2023 Total £ 14,277 10,481 11,413 36,171 2023 £ 2,606 2,606 2023 £ 441 441 |
2022 Total £ 20,140 10,472 6,191 36,803 |
|---|---|---|
Gordon Robertson (Trustee)
6
Roundhay Parochial Hall
Notes to the accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
Roundhay Parochial Hall
Notes to the accounts continued
for the year ended 31 December 2023
| 2 Designated funds Roof Fund Fund name Roof Fund |
Balance b/f Incoming Outgoing Transfers £ £ £ £ 10,473 - - (5,008) 10,473 - - (5,008) Reason for designation Funds for roof replacement planned to take place c.2029 |
Balance c/f £ 15,481 15,481 |
|---|---|---|
3 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Other related party transactions
There were no other related party transactions during this year or the previous year.
8
Roundhay Parochial Hall
Charity number 1165064
Annual Report and Financial Statements for the year ended 31 December 2023
Roundhay Parochial Hall
Annual Report and Financial Statements for the year ended 31 December 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 to 8 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
Roundhay Parochial Hall
Trustees' report for the year ended 31 December 2023
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Gordon Robertson Chair Camilla Hawkes Treasurer Anne Bond Secretary Charity number 1165064 Registered in England and Wales
Registered and principal address
5 Fitzroy Drive Roundhay Leeds LS8 4AB
Bankers
Lloyds Bank Hampshire Trust Bank Skipton Building Society 2 The Headrow 55 Bishopsgate 7/9 Bond Street Vicar Lane London Leeds Leeds EC2N 3AS LS1 5EY LS1 6PN
Independent examiner
Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 6 January 2016 and is governed by a constitution.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by a resolution passed at a properly convened meeting of the charity trustees or by a written or electronic resolution of the charity trustees.
Objectives and activities
The charity's objects
The objects of the CIO are to provide for the benefit of the inhabitants of Roundhay, Oakwood, and the surrounding areas a community room and/or other facilities for recreation or other leisure time occupation for the public at large in the interests of social welfare with the object of improving their condition of life.
The charity's main activities
The provision and maintenance of Roundhay Parochial Hall which houses several rooms which are let out to community and other groups at very reasonable rates.
2
Roundhay Parochial Hall
Trustees' report (continued) for the year ended 31 December 2023
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of community development.
Achievements and performance
A wide variety of groups continue to use the hall, with a good spectrum of activities for different ages. We appreciate being able to facilitate large and small groups for people in the local area. While our financial position is now sound, we are aware that some maintenance will soon be due, and that the roof will need significant expenditure in the medium term. It has been good to welcome Graham Pawley as a new member of the management team who has taken over as bookings secretary.
Actions taken:
The web-based booking system continues to work well, allowing users and potential users to see what rooms/times are available to them.
Using a local family based cleaning firm has worked well, with a more thorough clean on alternate days.
Ongoing maintenance continues to be relatively straightforward. We continue to benefit from having contacts with good workmen who know the building and work flexibly.
Outlook:
It seems that the hall is now well known in the area, and we have been able to fit in a good number of new activities. We expect the coming year will see the hall well used, with a broad spectrum of users.
Financial review
The net payments for the year were £632, all relating to unresticted funds.
Reserves policy
The charity's free reserves, at the year end were £36,171.
The reserves policy is to reserve a sum equivalent to 6 - 9 months of hall income. Based on 2023 income this equates to target reserves between £20,000 and £30,000. The trustees recognise current reserves exceed the upper target and are comfortable with this position given their plans to designate additional funds for the future replacement of the hall's roof.
Concerning the designated roof fund a separate savings account has been opened for this purpose and as at 31 December 2023 £15,481 has been designated for roof replacement costs - for more information see Note 2 to the accounts.
Approved by the board of trustees on 12/06/2024
Gordon Robertson (Trustee)
3
Roundhay Parochial Hall
Independent examiner's report to the trustees of Roundhay Parochial Hall
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2023, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Rhys North ACA
17/07/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4
Roundhay Parochial Hall Receipts and payments account for the year ended 31 December 2023
| Receipts Room hire Bank interest Total receipts Payments Cleaning fees/salaries Property repairs and maintenance Equipment Water charges Insurance Light and heat Independent examination Licences and subscriptions Sundry expenses Total payments Net receipts / (payments) Fund balances brought forward Fund balances carried forward |
2023 Total funds £ 39,741 231 39,972 4,650 9,441 542 291 2,705 21,184 420 536 835 40,604 (632) 36,803 36,171 |
2022 Total funds £ 38,802 129 38,931 6,270 6,850 - 2,776 2,485 4,309 216 479 288 23,673 15,258 21,545 36,803 |
|---|---|---|
5
Roundhay Parochial Hall Statement of assets and liabilities
| as at 31 December 2023 Cash funds Lloyds Bank Hampshire Trust Bank Skipton Building Society Total cash funds Debtors and prepayments Debtors Assets retained for the charity's own use The parochial hall, its fixtures and fittings Liabilities Accruals The financial statements were approved by the board of trustees on 12/06/2024 |
2023 Total £ 14,277 10,481 11,413 36,171 2023 £ 2,606 2,606 2023 £ 441 441 |
2022 Total £ 20,140 10,472 6,191 36,803 |
|---|---|---|
Gordon Robertson (Trustee)
6
Roundhay Parochial Hall
Notes to the accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of accounting
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
Roundhay Parochial Hall
Notes to the accounts continued
for the year ended 31 December 2023
| 2 Designated funds Roof Fund Fund name Roof Fund |
Balance b/f Incoming Outgoing Transfers £ £ £ £ 10,473 - - (5,008) 10,473 - - (5,008) Reason for designation Funds for roof replacement planned to take place c.2029 |
Balance c/f £ 15,481 15,481 |
|---|---|---|
3 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Other related party transactions
There were no other related party transactions during this year or the previous year.
8
Roundhay Parochial Hall
Independent examiner's report to the trustees of Roundhay Parochial Hall
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2023, which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.
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.
Signed: …………………………………… Name: Rhys North ACA
17/07/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
4