## **Annual Report For the year ended 31[st] March 2023**
## _**Distribution;**_
Trustees Staff Accountant Charity Commission (With the accounts) AGM for attendees (With the accounts)
Issue Number: A Reason for issue. Comment Rev 0 Version Draft **Approved by chairman of Trustees** : J Gray Issue Date April 2023 Page **1** of **6**
## **Annual Report**
**Sir John Brunner – Barnton Memorial Hall.**
**Registered Charity Number 1174152**
**Annual Report Financial year 2022 – 2023**
## **The Principal address of the charity is**
Barnton Memorial Hall, 30A Townfield Lane, Barnton, Northwich, Cheshire. CW8 4LH
## **Address for correspondence is**
Barnton Memorial Hall, 30A Townfield Lane, Barnton, Northwich, Cheshire. CW8 4LH
## **The Charity’s Governing Documents.**
Scheme dated 4th August 2017 approved by the Charity Commission under the powers given in the Charities Act 1993.
## **The objectives and activities of the charity.**
The provision and maintenance of a village hall for the use of the inhabitants of the parish of Barnton and the neighbourhood without distinction of political, religious or other opinions, including the use for;
Meetings, lectures and classes, and
Other forms or recreation and leisure-time occupation, with the object of improving the conditions of life for the inhabitants
## **Achievement and performance in the year.**
The trustees have hosted events of public interest for the village, and been available for meetings of interest to the community.
## **Operations.**
The Hall has slowly recovered from the Covid 19 restrictions but is now being affected by the high rise in the cost of living crises
## **Building and environment.**
The main Hall floor was damaged, by persons unknown, and following an insurance claim this was replaced, unfortunately when this was carried out it was found that there was water egress through the substructure under the 2 fire exit doors. This required emergency renewal work at a cost of £2000 which was not covered by insurance. We have replaced/updated the computer to enable us to keep up with new IT system.
The Trustees managed to complete all the maintenance and redecoration within the shutdown.
Page **2** of **6**
Matthew, with help from Jeff still manage to find time to look after the gardens; so they continue to show their full potential. We have not managed to find someone to look after our gardens so this is still down to Mattie and Jeff.
A full report on our financial status will be tabled later and although we show an overall loss it must be mentioned that we had to carry out some major work, due in most part by sub-standard work carried out during the building phase. It seems that we may be faced with some expensive remedial work in the next few years.
The main Hall floor was damaged and following an insurance claim this was replaced, unfortunately when this was carried out it was found that there was water egress through the substructure under the 2 fire exit doors. This required emergency renewal work at a cost of £2000 which was not covered by insurance. We have replaced/updated the computer to enable us to keep up with new IT systems.
We applied and received a grant which allowed us to operate a Warm Hub for the villagers and a monthly basis, we hope that we can continue this, but it will depend on obtaining more grants.
We also received a grant to cover the price of a defibrillator, which has been installed outside the office.
We held a car boot sale, which was well received and it is hoped to organise others in the future.
We are still waiting for the land Registry Office to transfer our land documentation from the old Charity (52009).
Relations with our neighbours, Barnton F.C. and Northwich 1874 F.C, have continued on a friendly footing and we are hopeful that this will continue during 2023/2024.
The Trustees still support the view that they will offer, where possible, rooms free of charge for local public meetings, where there is no charge to the public.
## **Financial Review.**
The charity is in a reasonable financial position at the yearend although it made a loss of approx. £6000; the Trustees continue to review the financial position from two aspects, the capital spend and the revenue spend for this year.
The Trustees were also able to claim grants through Cheshire West and Cheshire Council for
As previously stated we must maintain a reasonable reserve to cover future possible Health restrictions, continued maintenance and cost of major capital expenditure items.
## **Capital money.**
The Trustees decided that they would continue to put a hold on most capital projects as they were concerned about the total income the Hall would receive against the high increase in food and energy prices – partly the result of the conflict in Ukraine.
Page **3** of **6**
Despite the rise in interest rates the base rates on bank deposits is still very low. The Trustees continue to keep an overview on the financial markets so that the best interest rates can be obtained for our funds
## **Revenue money.**
As already stated we returned a loss of approx £6K. Our total reserves, including that ring-fenced to cover 6 months operating expenditure and 10 year funds to cover major refurbishment and capital expenditure items (such as re-surfacing the remainder of the car park, re-roofing, renewing the Hall main doors), the total redecoration and replacement of fixtures and fittings, amounts to £79,734
## **Names and address of relevant organisation and advisors to the charity.**
## **Bankers.**
NatWest Bank plc. The Bull Ring, Northwich, Cheshire.CW9 5BN
Lloyds Bank plc. The Bull Ring, Northwich, Cheshire
## **Solicitors**
CFP. Winnington Street, Northwich, Cheshire. CW8 1AF
Butcher & Barlow LLP, 3 Royal Mews, Northwich, CW9 7UD
## **Surveyors.**
Frank Marshall, 4 The Bull Ring, Northwich, Cheshire.CW9 4BS
## **Auditor**
Bennett Brookes, St Georges Court, Winnington Avenue, Northwich, Cheshire. CW8 4EE
## **Appointment of trustees.**
The trustees are appointed annually and under the constitution they are as follows.
- **Nine** representatives elected at the AGM, and Two co-opted members. (As the Trustees see fit).
- Each of the following organisations can appoint one representative from their number to serve on the committee.
- The Machine Knitting club,
- U3A
- Barnton Bouncy Castles
**The Sir John Brunner Trustees – Barnton Memorial Hall Committee Members as of March 2023**
Jeffrey Gray (Chairman)
Rebecca Brierley
Gregg Bartlett
Page **4** of **6**
Mathew Griffiths Robyn Jones Alan Moores Kelly Watkin **Secretary to the Trustees** Amanda Nolan (Left June 2022) Lauren Pendlebury (Started June 2022) **The Following policies govern:**
## **The level of reserves.**
Investment Reserves and Grants Policy Document **The selection of investments for the charity.** Investment Reserves and Grants Policy Document **The selection of individuals and institutions that are to receive grants the charity assets.** These are detailed in the Investment Reserves and Grants Policy Document **Specific investment powers of the trustees and their authority.** These are detailed in the Investment Reserves and Grants Policy Document **Other related charities and parties with whom we co-operate with in pursuit of our charitable objects.**
U3A Age Concern **Major Risks to which the charity is exposed. None Systems designed to mitigate the above risks. Not required**
Page **5** of **6**
**The organisational structure of the charity.**
**The charity’s major assets** The following is currently being moved from Charity 52009 to Charity 117774152 Land with the building thereon known as Barnton Memorial Hall registered at HM Land Registry under title no CH540461 and CH584933 being Half an acre of land or thereabout situated at 30A Townfield Lane, Barnton, Northwich, Cheshire, CW8 4LH with the Memorial Hall comprising 320 sq m traditionally built. Signed J Gray Chairman Dated June 2023 Page **6** of **6**
**REGISTERED CHARITY NUMBER: 1174152**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023 for**
**Sir John Brunner Barnton Memorial**
Bennett Brooks & Co Limited Chartered Accountants St George's Court Winnington Avenue Northwich Cheshire CW8 4EE
**Sir John Brunner Barnton Memorial**
**Contents of the Financial Statements for the year ended 31 March 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|10|
|**Detailed Statement of Financial Activities**||11||
**Sir John Brunner Barnton Memorial**
## **Report of the Trustees for the year ended 31 March 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The provision and maintenance of a village hall for the use of the inhabitants of the parish of Barnton and the neighbourhood without distinction of political, religious or other opinions, including the use for;
Meetings, lectures and classes, and
Other forms or recreation and leisure-time occupation, with the object of improving the conditions of life for the inhabitants.
## **Public benefit**
The trustees have complied with the duty in Section 4 of the 2006 Act to have due regard to public benefit guidance published by the Charity Commission.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The trustees have hosted events of public interest for the village, and been available for meetings of interest to the community.
## **Operations.**
The Hall has slowly recovered from the Covid 19 restrictions but is now being affected by the high rise in the cost of living crises.
## **Building and environment**
The main Hall floor was damaged, by persons unknown, and following an insurance claim this was replaced, unfortunately when this was carried out it was found that there was water egress through the substructure under the 2 fire exit doors. This required emergency renewal work at a cost of £2,000 which was not covered by insurance. We have replaced/updated the computer to enable us to keep up with new IT system.
The Trustees managed to complete all the maintenance and redecoration within the shutdown.
Matthew, with help from Jeff still manage to find time to look after the gardens; so they continue to show their full potential. We have not managed to find someone to look after our gardens so this is still down to Mattie and Jeff.
A full report on our financial status will be tabled later and although we show an overall loss it must be mentioned that we had to carry out some major work, due in most part by sub-standard work carried out during the building phase. It seems that we may be faced with some expensive remedial work in the next few years.
We applied and received a grant which allowed us to operate a Warm Hub for the villagers and a monthly basis, we hope that we can continue this, but it will depend on obtaining more grants.
We also received a grant to cover the price of a defibrillator, which has been installed outside the office.
We held a car boot sale, which was well received and it is hoped to organise others in the future.
We are still waiting for the land Registry Office to transfer our land documentation from the old Charity (52009).
Relations with our neighbours, Barnton F.C. and Northwich 1874 F.C, have continued on a friendly footing and we are hopeful that this will continue during 2023/2024.
The Trustees still support the view that they will offer, where possible, rooms free of charge for local public meetings, where there is no charge to the public.
Page 1
**Sir John Brunner Barnton Memorial**
## **Report of the Trustees for the year ended 31 March 2023**
## **FINANCIAL REVIEW**
## **Financial position**
The trust is in a good financial position at the year end and the Trustees continue to review the financial position from two aspects, the capital spend and the revenue spend for this year.
The charity is in a reasonable financial position at the yearend although it made a loss of £5,655; the Trustees continue to review the financial position from two aspects, the capital spend and the revenue spend for this year.
As previously stated we must maintain a reasonable reserve to cover future possible Health restrictions, continued maintenance and cost of major capital expenditure items.
## **Capital money**
The Trustees decided that they would continue to put a hold on most capital projects as they were concerned about the total income the Hall would receive against the high increase in food and energy prices - partly the result of the conflict in Ukraine.
Despite the rise in interest rates the base rates on bank deposits is still very low. The Trustees continue to keep an overview on the financial markets so that the best interest rates can be obtained for our funds.
## **Revenue money**
As already stated we returned a loss of approx £6K. Our total reserves, including that ring-fenced to cover 6 months operating expenditure and 10 year funds to cover major refurbishment and capital expenditure items (such as re-surfacing the remainder of the car park, re-roofing, renewing the Hall main doors), the total redecoration and replacement of fixtures and fittings, amounts to £79,734
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
Appointment of trustees is governed by the constitution, with six representatives elected at the AGM.
## **Organisational structure**
The trustees delegate the day to day responsibilities of running the charity to the staff.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1174152
## **Principal address**
30A Townfield Lane Barnton Northwich Cheshire CW8 4LH
## **Trustees**
A Moores (appointed 18.7.22) J Gray M Griffiths J G Bartlett K Watkin (appointed 18.7.22) R Jones M Geoghegan
## **Independent Examiner**
Bennett Brooks & Co Limited Chartered Accountants St George's Court Winnington Avenue Northwich Cheshire CW8 4EE
Page 2
**Sir John Brunner Barnton Memorial**
**Report of the Trustees for the year ended 31 March 2023**
Approved by order of the board of trustees on 24 July 2023 and signed on its behalf by:
J Gray - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Sir John Brunner Barnton Memorial**
## **Independent examiner's report to the trustees of Sir John Brunner Barnton Memorial**
I report to the charity trustees on my examination of the accounts of Sir John Brunner Barnton Memorial (the Trust) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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 Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Y A Wood FCA
Bennett Brooks & Co Limited Chartered Accountants St George's Court Winnington Avenue Northwich Cheshire CW8 4EE
24 July 2023
Page 4
## **Sir John Brunner Barnton Memorial**
## **Statement of Financial Activities for the year ended 31 March 2023**
|2023
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
75,725
**Charitable activities**
Hall activities
991
Other trading activities
2
43,114
Investment income
3
562
**Total**
120,392
**EXPENDITURE ON**
**Charitable activities**
Hall activities
50,658
**NET INCOME**
69,734
**RECONCILIATION OF FUNDS**
Total funds brought forward
10,000
**TOTAL FUNDS CARRIED FORWARD**
79,734|2022
Total
funds
£
10,000
-
-
-|
|---|---|
||10,000|
||-|
||10,000
-|
||10,000|
The notes form part of these financial statements
Page 5
**Sir John Brunner Barnton Memorial**
## **Balance Sheet 31 March 2023**
|2023
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
6
2,423
**CURRENT ASSETS**
Debtors
7
943
Cash at bank
76,997
77,940
**CREDITORS**
Amounts falling due within one year
8
(629)
**NET CURRENT ASSETS**
77,311
**TOTAL ASSETS LESS CURRENT LIABILITIES**
79,734
**NET ASSETS**
79,734
**FUNDS**
9
Unrestricted funds
79,734
**TOTAL FUNDS**
79,734|2022
Total
funds
£
-
-
10,000|
|---|---|
||10,000
-|
||10,000|
||10,000|
||10,000|
||10,000|
||10,000|
The financial statements were approved by the Board of Trustees and authorised for issue on 24 July 2023 and were signed on its behalf by:
J Gray - Trustee
M Geoghegan - Trustee
The notes form part of these financial statements
Page 6
**Sir John Brunner Barnton Memorial**
## **Notes to the Financial Statements for the year ended 31 March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. OTHER TRADING ACTIVITIES**
## **3.**
|Hall hire
Insurance refunds
**INVESTMENT INCOME**
Deposit account interest|2023
£
26,948
16,166
43,114
2023
£
562|2022
£
-
-|
|---|---|---|
|||-|
|||2022
£
-|
continued...
Page 7
**Sir John Brunner Barnton Memorial**
## **Notes to the Financial Statements - continued for the year ended 31 March 2023**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|
|||||fund||
|||||£||
||**INCOME AND ENDOWMENTS FROM**|||||
||Donations and legacies|||10,000||
||**NET INCOME**|||10,000||
||**TOTAL FUNDS CARRIED FORWARD**|||10,000||
|**6.**|**TANGIBLE FIXED ASSETS**|||||
|||||Plant and||
|||||machinery||
|||||£||
||**COST**|||||
||Additions|||3,011||
||**DEPRECIATION**|||||
||Charge for year|||588||
||**NET BOOK VALUE**|||||
||At 31 March 2023|||2,423||
||At 31 March 2022||||-|
|**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||2023|2022||
||||£|£||
||Prepayments||943||-|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||2023|2022||
||||£|£||
||Other creditors||629||-|
|**9.**|**MOVEMENT IN FUNDS**|||||
||||Net|||
||||movement|At||
|||At 1.4.22|in funds|31.3.23||
|||£|£|£||
||**Unrestricted funds**|||||
||General fund|10,000|69,734|79,734||
||**TOTAL FUNDS**|10,000|69,734|79,734||
continued...
Page 8
**Sir John Brunner Barnton Memorial**
## **Notes to the Financial Statements - continued for the year ended 31 March 2023**
## **9. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
120,392
120,392|Resources
Movement
expended
in funds
£
£
(50,658)
69,734
(50,658)
69,734|Resources
Movement
expended
in funds
£
£
(50,658)
69,734
(50,658)
69,734|
|---|---|---|---|
||||69,734|
## **Comparatives for movement in funds**
|||Net||
|---|---|---|---|
|||movement|At|
|||in funds|31.3.22|
|||£|£|
|**Unrestricted funds**||||
|General fund||10,000|10,000|
|**TOTAL FUNDS**||10,000|10,000|
|Comparative net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|10,000|-|10,000|
|**TOTAL FUNDS**|10,000|-|10,000|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.21|in funds|31.3.23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|-|79,734|79,734|
|**TOTAL FUNDS**|-|79,734|79,734|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
130,392
130,392|Resources
Movement
expended
in funds
£
£
(50,658)
79,734
(50,658)
79,734|Resources
Movement
expended
in funds
£
£
(50,658)
79,734
(50,658)
79,734|
|---|---|---|---|
||||79,734|
continued...
Page 9
**Sir John Brunner Barnton Memorial**
## **Notes to the Financial Statements - continued for the year ended 31 March 2023**
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 10
## **Sir John Brunner Barnton Memorial**
## **Detailed Statement of Financial Activities for the year ended 31 March 2023**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Exceptional items
**Other trading activities**
Hall hire
Insurance refunds
**Investment income**
Deposit account interest
**Charitable activities**
Grants
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Gardening
Maintenance
Cleaning
Floor
Building improvements
Depreciation of tangible fixed assets
**Support costs**
**Governance costs**
Sundries
Total resources expended
**Net income**|2023
£
336
75,389
75,725
26,948
16,166
43,114
562
991
120,392
15,588
1,217
1,069
4,208
443
622
972
806
3,448
424
19,973
670
588
50,028
630
50,658
69,734|2022
£
10,000
-|
|---|---|---|
|||10,000
-
-|
|||-
-
-|
|||10,000
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||-
-|
|||-|
|||10,000|
This page does not form part of the statutory financial statements
Page 11
##
##
##