## 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