OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Roundhay Parochial Hall

Charity number 1165064

Annual Report and Financial Statements for the year ended 31 December 2025

Roundhay Parochial Hall

Annual Report and Financial Statements for the year ended 31 December 2025

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 to 9

Prepared by West Yorkshire Community Accountancy Service CIO

1

Roundhay Parochial Hall

Trustees' report for the year ended 31 December 2025

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 2025

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

Overview

It has been good to see several new users this year, serving the community better and giving a better financial base. There continues to be a wide variety of different groups using the various rooms and drawing people in.

Actions taken

We are concerned about the energy costs and impact on the environment of heating some rooms when they are not used. We have sought expert advice and looked at various options, but as yet have not found a cost effective solution.

We anticipate that the roof will need major work in a few years’ time. This year we have continued to build our funds towards this future need.

The need for a formal rental agreement with the snooker club has been discussed and some proposals made. This is still ongoing.

We have started a contract with a gritting firm for the car park area and the main steps. This has helped make it easier and safer for users in icy conditions.

A visit to Boston Spa community hall has initiated discussions on a number of issues where there is room for us to improve our provision. They seem well set up for users.

Outlook

We have a healthy number of regular users now, so we can save towards the roof work as well as consider other improvements such as a kitchen refit. Finances are stable. However we still need to find ways of reducing the heating bill. We are still regularly getting inquiries about regular room hire, not all of them work out, but it is good to be known as a local resource.

Financial review

The net receipts for the year were £30,252, all relating to unrestricted funds.

3

Roundhay Parochial Hall

Trustees' report (continued) for the year ended 31 December 2025

Reserves policy

The charity's free reserves, at the year end were £34,192.

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 2025 income this equates to target reserves of between £33,000 and £49,500.

Concerning the designated roof fund a separate savings account has been opened for this purpose and as at 31 December 2025 £16,641 has been designated for roof replacement costs - for more information see Note 2 to the accounts.

Approved by the board of trustees on 27/7/2026

Gordon Robertson (Trustee)

4

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 2025, which are set out on pages 6 to 9.

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

28/7/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

Roundhay Parochial Hall Receipts and payments account

for the year ended 31 December 2025

Notes
Receipts
Room hire
Bank interest
Other income
Total receipts
Payments
Cleaning fees
Property repairs and maintenance
Consumables
Water charges
Insurance
Light and heat
Independent examination
Licences and subscriptions
Internet
Sundry expenses
Legal and professional
Total payments
Net receipts / (payments)
Fund balances brought forward
Fund balances carried forward
2025
Total
funds
£
63,238
1,047
1,667
65,952
5,892
8,509
705
472
3,063
14,822
612
399
346
70
810
35,700
30,252
33,909
64,161
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

6

Roundhay Parochial Hall Statement of assets and liabilities

as at 31 December 2025
Cash funds
Lloyds Bank
Redwood Bank
Skipton Building Society
Total cash funds
Debtors and prepayments
Debtors
Prepayments
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 27/7/2026
2025
Total
£
34,192
16,641
13,328
64,161
2025
£
4,475
265
4,740
2025
£
600
600
2024
Total
£
11,388
15,869
6,652
33,909

Gordon Robertson (Trustee)

7

Roundhay Parochial Hall

Notes to the accounts

for the year ended 31 December 2025

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.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

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.

8

Roundhay Parochial Hall

Notes to the accounts continued

for the year ended 31 December 2025

2 Designated funds
Roof Fund
Fund name
Roof Fund
Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
15,869
-
-
772
15,869
-
-
772
Reason for designation
Funds for roof replacement planned to take place c.2029
Balance c/f
£
16,641
16,641

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.

9