## Roundhay Parochial Hall
Charity number 1165064
Annual Report and Financial Statements for the year ended 31 December 2024
## Roundhay Parochial Hall
Annual Report and Financial Statements for the year ended 31 December 2024
|**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 2024
## **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 Paul Ellison **Charity number** 1165064 Registered in England and Wales **Registered and principal address** 5 Fitzroy Drive Roundhay Leeds LS8 4AB **Bankers** Lloyds Bank Redwood Bank Skipton Building Society 2 The Headrow The Nexus Building 7/9 Bond Street Vicar Lane Letchworth Garden City Leeds Leeds Hertfordshire LS1 5EY LS1 6PN SG6 3TA **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.
2
## Roundhay Parochial Hall
## Trustees' report (continued) for the year ended 31 December 2024
## **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.
## **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**
While some users have dropped off, the year has seen a number of new users. So while there are still empty rooms at various times, in general the building is well used, with a range of differing groups from the community. The increase in energy costs has required a fresh look at our charging model, and some adjustments have been made to give us a sound financial basis for the future.
We have had an access and disability survey from a professional, and made a number of improvements in line with their report (second handrail for the internal stairs, front step painting, disabled parking cones, toilet layout, provision of chairs with arms in the main hall).
The charging system has been revised, with an increased charge for the main hall. This has been incorporated into the booking/invoicing software.
The roof fund has remained substantially unchanged. We need to see this increased for what will be a major cost.
The arrangement (rental agreement) with the snooker club will be reviewed in the coming year.
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 £2,262, all relating to unrestricted funds.
## **Reserves policy**
The charity's free reserves, at the year end were £33,909.
The reserves policy is to reserve a sum equivalent to 6 - 9 months of hall income, separate from our ongoing saving drive for eventual roof replacement. Based on 2024 income this equates to target reserves of between £23,600 and £35,400.
Concerning the designated roof fund a separate savings account has been opened for this purpose and as at 31 December 2024 £15,869 has been designated for roof replacement costs - for more information see Note 2 to the accounts.
Approved by the board of trustees on 17/6/2025
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 2024, 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
15/9/2025
## **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 2024
|**Receipts**
Room hire
Bank interest
**Total receipts**
**Payments**
Cleaning fees
Property repairs and maintenance
Consumables
Equipment
Water charges
Insurance
Light and heat
Independent examination
Licences and subscriptions
Internet
Sundry expenses
**Total payments**
**Net receipts / (payments)**
**Fund balances brought forward**
**Fund balances carried forward**|2024
Total
funds
£
47,229
627
47,856
4,290
18,651
953
-
-
2,894
21,322
441
1,221
346
-
50,118
(2,262)
36,171
33,909|2023
Total
funds
£
39,741
231
39,972
4,650
8,904
521
542
291
2,705
21,184
420
775
370
242
40,604
(632)
36,803
36,171|
|---|---|---|
5
## Roundhay Parochial Hall Statement of assets and liabilities
|as at 31 December 2024
2024
Unrestricted
£
**Cash funds**
Lloyds Bank
11,388
Hampshire Trust Bank
-
Redwood Bank
15,869
Skipton Building Society
6,652
**Total cash funds**
33,909
**Debtors and prepayments**
Debtors
**Assets retained for the charity's own use**
The parochial hall, its fixtures and fittings
**Liabilities**
Accruals|2024
Restricted
£
-
-
-
-
-|2024
Total
£
11,388
-
15,869
6,652
33,909
2024
£
3,680
3,680
2024
£
612
612|2023
Total
£
14,277
10,481
-
11,413
36,171|
|---|---|---|---|
The financial statements were approved by the board of trustees on 17/6/2025
Gordon Robertson (Trustee)
6
## Roundhay Parochial Hall
## Notes to the accounts
for the year ended 31 December 2024
## **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 2024
|**2 Designated Funds**
Roof Fund
**Fund name**
Roof Fund|Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
15,841
-
-
28
15,841
-
-
28
**Purpose of restriction**
Funds for roof replacement planned to take place c.2029|Balance c/f
£
15,869
15,869|
|---|---|---|
## **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.
8
## Roundhay Parochial Hall
Charity number 1165064
Annual Report and Financial Statements for the year ended 31 December 2024
## Roundhay Parochial Hall
Annual Report and Financial Statements for the year ended 31 December 2024
|**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 2024
## **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 Paul Ellison **Charity number** 1165064 Registered in England and Wales **Registered and principal address** 5 Fitzroy Drive Roundhay Leeds LS8 4AB **Bankers** Lloyds Bank Redwood Bank Skipton Building Society 2 The Headrow The Nexus Building 7/9 Bond Street Vicar Lane Letchworth Garden City Leeds Leeds Hertfordshire LS1 5EY LS1 6PN SG6 3TA **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.
2
## Roundhay Parochial Hall
## Trustees' report (continued) for the year ended 31 December 2024
## **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.
## **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**
While some users have dropped off, the year has seen a number of new users. So while there are still empty rooms at various times, in general the building is well used, with a range of differing groups from the community. The increase in energy costs has required a fresh look at our charging model, and some adjustments have been made to give us a sound financial basis for the future.
We have had an access and disability survey from a professional, and made a number of improvements in line with their report (second handrail for the internal stairs, front step painting, disabled parking cones, toilet layout, provision of chairs with arms in the main hall).
The charging system has been revised, with an increased charge for the main hall. This has been incorporated into the booking/invoicing software.
The roof fund has remained substantially unchanged. We need to see this increased for what will be a major cost.
The arrangement (rental agreement) with the snooker club will be reviewed in the coming year.
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 £2,262, all relating to unrestricted funds.
## **Reserves policy**
The charity's free reserves, at the year end were £33,909.
The reserves policy is to reserve a sum equivalent to 6 - 9 months of hall income, separate from our ongoing saving drive for eventual roof replacement. Based on 2024 income this equates to target reserves of between £23,600 and £35,400.
Concerning the designated roof fund a separate savings account has been opened for this purpose and as at 31 December 2024 £15,869 has been designated for roof replacement costs - for more information see Note 2 to the accounts.
Approved by the board of trustees on 17/6/2025
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 2024, 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
15/9/2025
## **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 2024
|**Receipts**
Room hire
Bank interest
**Total receipts**
**Payments**
Cleaning fees
Property repairs and maintenance
Consumables
Equipment
Water charges
Insurance
Light and heat
Independent examination
Licences and subscriptions
Internet
Sundry expenses
**Total payments**
**Net receipts / (payments)**
**Fund balances brought forward**
**Fund balances carried forward**|2024
Total
funds
£
47,229
627
47,856
4,290
18,651
953
-
-
2,894
21,322
441
1,221
346
-
50,118
(2,262)
36,171
33,909|2023
Total
funds
£
39,741
231
39,972
4,650
8,904
521
542
291
2,705
21,184
420
775
370
242
40,604
(632)
36,803
36,171|
|---|---|---|
5
## Roundhay Parochial Hall Statement of assets and liabilities
|as at 31 December 2024
2024
Unrestricted
£
**Cash funds**
Lloyds Bank
11,388
Hampshire Trust Bank
-
Redwood Bank
15,869
Skipton Building Society
6,652
**Total cash funds**
33,909
**Debtors and prepayments**
Debtors
**Assets retained for the charity's own use**
The parochial hall, its fixtures and fittings
**Liabilities**
Accruals|2024
Restricted
£
-
-
-
-
-|2024
Total
£
11,388
-
15,869
6,652
33,909
2024
£
3,680
3,680
2024
£
612
612|2023
Total
£
14,277
10,481
-
11,413
36,171|
|---|---|---|---|
The financial statements were approved by the board of trustees on 17/6/2025
Gordon Robertson (Trustee)
6
## Roundhay Parochial Hall
## Notes to the accounts
for the year ended 31 December 2024
## **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 2024
|**2 Designated Funds**
Roof Fund
**Fund name**
Roof Fund|Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
15,841
-
-
28
15,841
-
-
28
**Purpose of restriction**
Funds for roof replacement planned to take place c.2029|Balance c/f
£
15,869
15,869|
|---|---|---|
## **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.
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 2024, 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
15/9/2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
1