Chartty registration number. 1165348 Ashover Parish Hall Charitable Incorporated Organisation Annual Report and Financial Statements for the Year Ended 31 March 2025
Independent Examlnerfs Report to the trustee of Ashovor Parish Hall Charitable Incorporatsd Organisation I report to the trustees on my examinab'on of the &tt)unts of Ashover Parish H811 Charllable Incorporated Organisation for the year ended 31 March 2025. Re#pon8lbllltl68 and basls of report As the charity trustees of Ashover Parish Hall Charitabkry Incorporated Organisation you are responsible for the preparatlon of the accounts in ac£ordance wth the requirements of the Charities Act 2011 1'th& AcV} I report in respect of my examination of the Ashover Parish Hall Chantable Incorporated Organisation's accounts carried out undef section 145 of the 2011 Act and in carying out my examination I have followed all the applicable Oirections given by the Charity Commission under wbon 14515llb} of the Act. Indgpendont •xamIn0$ 8tat•m• I have completed my examination. I confimi that no material matters have come to my attention in connection wrth the examination giwng me tsuse lo beli& that in any material respoct 1. a¢¢ounl'ng records were not kept in respect of Ashover Parish H811 Charitable Incorporated Organisation as required ty sectM)n 130 of the Art 2. the accounts do not accord wth those records". or 3. the accounts do not comply with the accounting requirements concerning th8 fom and ¢ontent of accounts set out in the Chanlies {ACUnts and Reports) Regulatn8 2008 other than any requirement that the accounts give a 'true and fair vie* which is not a matter considèred as part of an independent examination. I have no con¢ems and have come across no other matters in connection with the examination to whlch attention should be drawn in this report in order to enable a proper understanding of the aGcayJnts to be reached. David Lissimore BA ACMA CGMA 3 Clayton Close Morton Alfraton DE55 6LN 2 May 2025 Page 1
Note8 to the Financial Ststements for the Year Ended 31 March 2025 1 Accounting policigs statement of eompllance The financial statements have teen prepared in aco)rdance wtth the second edition of the Charthe$ Statement of Recommended Pracb"ce issued in October 2019. the Financial Reporbng Standard applicable In the Unrted lthngdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Bas1• of proparallon Ashover Parish Hall charltab Incorpora18d Organisats'on meets thè definition of a public benefit entsty under FRS 102. The accounts lfinanryal statements) have been prepared under the histoiical cost conventson with Ilerns recognised at ¢o$t or transacts'on value unk8ss otherwise stated in the relevant notelsl to these accounts. Golng ¢oncorn The trustees consider that th&re are no material uncetsints'es about the charltys ability to rxsntinue as a golng concem. Taxatlon The chanty is cASidered to pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore rt meets the definition of a chantable company for UK corporation tax purposes. Accordingly, the chafity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporats'on Tax Act 2010 or Section 256 of tha Taxalion of Chargeable Gain$ Act 1992, to the extent that Such Inc4Jne or gains are applied exclusively to chartsble purposes. D•prnclatlon and amorthknI Depreciation is provided on tangible fixed assets so as to write off the eo8t or valuation, less any eslimaled residual value. over their expected useful economic life as follows.. As•et clas• Fixtures and fittings Office equipment Deprnclatlon mothod and rnt• 10Yo redueing balance basis 25% reduang balance basis Stock Stock is valued at the lower of cost and estirnated selling price less costs to cornpte and sell, after due regard for obsolete and slow moving Stocks. Cost Is detemiined using the fitst-in. firsl-OLfjI {FIFOI. Cash and ¢a8h •qulvalonts Cash and cash equivalents compnse cash on hand and call depasrts. and other short-lerm highly IiquKI investrnents that are readity converts.bk to a known amount of cash and are subject to an insignifan1 risk of change in value. Page 2
Notes to tho Financial Statsmfrnts for tha Yoar Ended 31 March 2025 (continued) 2 Taxation The charity is a registered chanty and is therefore exempt from taxatn. 3 Tangible fixed assets Land and bulldlng8 Furniture and equipment Total Cost Al 1 Apnl 2024 Additions 296,903 39.880 11,695 336.783 11,695 Al 31 March 2025 296,903 51.575 348,478 Dopreclatlon Al 1 April 2024 Charge ft)r the year At 31 March 2025 25,659 3,288 25,659 3,288 28,947 28,947 Not book val At 31 March 2025 296.903 22,628 319,531 At 31 March 2024 296.903 14,221 311,124 4 Stock 2025 2024 Stocks 2,OCJ) 2.301 S Dobtor• 2025 2024 Trade (leixors Prepayments 928 262 259 183 1,190 442 8 Cash and cash equlvalents 2025 2024 Cash on hand Cash at bank 441 69,159 415 109.982 69,6 110,397 Page 3
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 7 Crodhors: amounts lalllng duo Withln one year 202S 2024 Other taxation and social secunty Other creditors Accrua 369 649 19.782 4,860 1,021 24,642 8 Anal16 of not a•ts b•tWOon fun Unmtrlcted funds G•neral Tol•l funds It 31 MJr¢h 2025 Tangible fixed assets Current assets Current Iiabilits'es 319,531 72,790 1,021 319,531 72,790 1,021 Total net assets 391,300 391,300 Unrn8trlct•d fund8 Gonernl Total fund• al 31 Marc 2024 Tangible fixed assets Current assets Current118bililes 311,124 113,140 24,642 311.124 113.140 24.642 Total net assets 399,622 399,822 Page 4
ABLE INC RATED ORGANI ATI Profft and LO Account for r End•d 31st March 2025 024 Salès-bar 25,983 OnIng stod( Purchases Closing 8to¢k 13 11.999 2,542 18,512 -2.301 18,753 Grou profft 9,230 Bank intérest race Rentals rec8ived Grants Donolion8 1.OJS 4S.CK)9 $8,636 Oonation8 and gffts Repair8 Securfty Rates Water rale Gas and electricty Sg1on•$ Pen$kin cothbu¥w8 Accountancy Insurance Cl&anln9 and tr8tJg w86to expenses Communicgt'on8 and l T. Legal and professional fe Ll¢encg9 Website and athrts'sing Bank chargos Mis¢gllaneou8 8XP8ns88 D¥pre¢iali¢)n 207 237 7,678 1.133 315 822 16,741 25,656 396 1.908 3.059 4,755 416 1,016 75 160 3.680 442 302 813 20,138 24,347 307 2.216 451 705 1,210 723 613 330 i I 2,812 Totsl OMpon8e6 86.980 69,263 Ntt ProfiMo•• 4.324 -13,962 P8ge 5
ASHOVER PARI H HALL CHARITABLE INCORPORATED ANISATION 2024 ed Assets Land & buildings Fixtures and ffttings Equipment Totsl 296,903 19,144 1484 296.903 9,578 319.530 311.123 stock Santsnder-¢urrnnt Santander-dapos National S¥vlng8 8¢¢ount Cash Other debttsrs 2,301 30,099 38,324 41.559 415 630 23.637 41301 441 1.190 71791 113.328.27 Deposlts Insufanco procted8 Other CTedStors 470 -760 -19.210 4,660 482 399,822 r•Mnt•d Ac¢umulaled Fund Balance a131sl March 2024 SUru51derlCiI for the year Totsl Fund8 399,622 ,324 391.299 413,584 -13,962 399.622 Page e
INC RATED RGANISAnON Ca8h Flow Statsmont lor the Year Ended 31st Mah 2025 Cash flow• from operatlng ¥ctlviti -13.2 Non4ash Itgm$ Depreoation 2.612 Worklng capltal adlu•tmgnts Movement in stocks Chang& In d8btors Change in creditors In8Ufan¢o dalm 300 $9 4.597 -19,210 241 1,874 1,945 19,210 Puha of flx•d a•••ts -11,895 -1.791 N•1 cash flow from all actmY Cash and bank at 1st Apdl 110.397 100,288.44 C88h and bank al 318t March 110,397.C PAgtr7
CHARITY COMMISSION FOR ENGLANO AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trusto mambors of Ashover Pansh Hall CIO On accounts for the year ended 31 Mw¢h 2025 Charity no Ilf any> 1165348 Set out on pag I report lo Ihe trustees on my examination of the aco)unt$ of the above charty (Ihe Trust") for the year endj 3110312024 Rè•pon8lblllllo8 and ba818 of roport As the charitys truste88. Y( are responsible for the preparation of the accounts in accordance viith the requirements of the Charities Act 2011 (Ihe Act'}. I report in respect of my examination of the Trust's accounts carried oul under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicab Diréctions gNen by Ihe Charty Commission under sectn 145(5)(b) of the Act. Independent I have complet&J my examinath. l ¢cffifimi that no matorial matters have axamlner's statem•nt come to my attentfjn in connection with the examlnation which give8 me cause to belEve thal in, any material resp8Ct'. the accounting records were not kept in accordan with seCtn 130 of the Chanties Act: or the accounts did not accord with the acc4)untlng record8,' or the accounts did not comply with the appIable requirements con¢eming the fom and content of accounts set oul in the Charities (Accounts and Reports) Regul9tnS 2008 other than any reqU1ment that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination. I have no concern$ and have come across no other matters in connèctKJn with the examination to which 8ttenlion should be drawn in this report In 0rt16r to enabbg 8 propor understanding of th• accounts to bg rgachod. Slgned." Date: 2" May 2025 Namè: l Davpd Lissimore BA ACMA CGMA Relevant professional qualrfication($l or body (if any): Associate Member of the Chartered Instme of Management Accountants Addres8: 3 Clayton Close, Morton. Alfreton DE55 6LN IER Oct 2018
CHARITY COMMISSION FOR ENGiAND AND WALES A¥hor Partsh Hall CIO 1165348 Receipts and payments accounts CC16a Forthe perlod 01 Aprl 2024 31 March 2025 To Section A Receipts and payments Unrestrfct•d lund¥ Re8trfcted funds Endowmont funds Total fvnds tyear toth• now••iE toth• rwr•#É toth• to th• n•Ar•BtÉ A1 Recel t• Bar 5a Lettin Inleresr ts rvNed in advi¢ Dongtson• Grants 21,n8 41.614 21.738 41.614 ?.055 370 1,ZOD 26,983 44,070 370 600 18,210 431 4431 ub totalf IDSS Income for AR) 74307 74307 91,08 A2 A88•t and Inve•tr•nt •al••, lu• tsbl•l. Sub total 74,307 74 11.088 A3P ments Bar Block Llghl & h••1 Communrthr Cnino and w8$18 di$pwl G6rtor•l •n¢ vJ•ler r•t• Repglrn and rrffjlrtteth Wages and galor Attountan ond InsJioncg Offlc&co¥¢• Licen¢o• Pr181 co611 B4nk Gha Don$tr and qirt L6g81 and prOfwral 10.J12 16.764 70$ 20.951 1,01$ 47 20,951 1.016 4.755 1,137 27.618 25,860 27,81a 25.D17 1,908 3.137 418 3,137 416 4J1 3.660 723 61Y 237 1,210 207 75 70 Sub total 103A09 103.409 79,16S A4 A•6•t and Inv•8bn•nt purcha8&8, (see tabl? Lighting upgrade Hot water upgrade pc 912 879 1,791 Fumkn Sub total 11.69$ 11.695 116.104 80.966 Net of receipts/(p•yments) A5 Translers between fund• A6 Cash funds last year end Cash funds thts yearend 40.797 40.797 10,1 110,397 69,600 110.397 69.600 100,268 110,397 CCXX R1 atKtyJnts ISSI
Section B Statement of assets and liabilities at the end of the period UnrO$trlcted Rèstricted funds n••r•#£ Endowrngnt funds iategorie¥ Dgtsils 81 Cash furK W37 441 Total cash fvnd 69.600 enlowm•n¢ fvnds lunds Doiall$ oDt FundbJth D•talh Lthnd C••t10r• 2M,903 B4 A••et• r•taIn for th• ch•rtty'• own u•• iNWI 19.141 Fund bj thlBh bH Wlh•néu• Detatls Uabllltl8• 612 170 Dale of roval tthfof ali tho SvJnatur Print Name CCXX R1 (xyJNS ISS) 0210512025