REGISTERED CHARITY Nuf(IBER: 1174152 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Sxr John Brunner Barnton Memorial Bennett Brooks & Co Limited Chartered Accountants St George's Court Winnington Avenue Northwich Cheshire CW8 4EE
Sir John Brunner Barnton Ivlemorial Contents of the Financial Statements for the year ended 31 March 2025 Page Report of the Trustees I to 3 Independent Examiner's Report Statement of Financial Actiwties Balance Sheet Notes to the Financial Statements 7 to 10 Detailed StatetlleDt of Financial Activitie5 li
Sir John Brunner Barnton Memorial Report of the Trustees for the year ended 31 March 2025 The trnstees presenl their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Stateinent of Recominended Practice applicable to eharities preparing their accounts in ac¢ordance with the Financi21 Reporting Standard xpplicable in the UK and Republic of Ireland (FRS 102) (eff¢ctive l 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 distinctlOD of political, religious or other opinions, including the use for- MeetiThgs. lectures and classcs. and Other forn]s or recreation and leisure-time occupation, with the object of improving the condilions of life for the inhabitants. Public benefit The tnjstees have complied with the duty in Section 4 of the 2006 Acl to have due regard to public benefit guidance published by the Charity Cornmission. ACHIEVEMENT AND PERFORMANCE Charitable actiTrryties The trustees and stsff have hosted a variety of different events to bring our village together and to support those in need. The Memorial Hall has become a hub of the coinmunity over th¢ past yeaT and we are increasingly helping the village more. Operations. The Hall has been running smoothly with the increase of cost of living. We have adapted to keeping costs down and are continuously shopping around for best prices. Building and environment. The Hall has undergone some maintenance and renewing over the past year. We have completely revamped the meeting loom turning it into The Sir John Brunner Conference Room. We have had all the walls plastered, new electiics, heaters and repainted. The room now hosts a scIeen for users to use to project 2nd work OTh. Over the past ? years meinbers of our village have kindly donated art work and memorabilia showcasing Batntoll's history in which this is all orl show as well in the room. We received o grant fro Cheshire West and Chester to fund the 2 new screens in which l is located in the main hall and the other ill The Sir John BThnner Conference room. We are still running our Wami Hub for the villagers on a monthly basis, and are proud that we have managed to 5elf-fund the warn) hub with donations and fund raising again over the past year. We are pleased to have enough funds to run the warm hub throughout the whole year. We managed with support of the village to deliver hampers again over the Christmas period and are already planning on reaching more people this year. We have held Car boot sales and craft fairs throughout the year and have many more booked in. Relations with our neigbbours, Barnton F.C. and Northwich 1874 F.C, continiie to improve with us working together to make match days and the halls event days run as smoothly as possible. Teatns now hire the hall on a regular basis. The Tnjstees 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 I
Sir John Brunner Barnton Memorial Report of the Trustees for the year ended 31 Mar¢h 2025 FINANCIAL REVIEW Financial position The charity is in a reasonable financial position at the yearend although it made 2 deficit of £13,987, due to the amount of work Caled out over the past few years.. The Trustees continue to review the financial position from two aspects, Ihe capital spend and the revenue spend for this year. The Trustees are now in a position to apply for grants in the fijture lo help fund n)ore projects and improvements. Capital money. The Trustees agree to maintain a reasonable reserve to cover future possible Health restrictions. continued maintenance and cost of major capital expenditure iteins. The Trustees continue to keep an overview on ihe financial market5 SO that the best interest rates can b¢ obtained for our fvnds Revenue money. As already stated we returned net expenditure of £13.987 The Trustees have used some of the reserved funds to Complete maintenance and refurbishments to the hall which was needed to help bTing in more revenue and to keep the hall running at its best. We have a reserve fund to cover operating the hall if we should need to close for a long period of time as well as if the hall would need any Capital expenditure items such as re-roofing, hall main doors, ¢ar park resurfacing. STRUCTURE, GOVERNANCE AND MANAGEMENT Governillg document The ¢harity is controlled by its governing document, a deed of trust and consritutes ay) unincoEporated charity. Recruitment and appointment of new trustees Appointment of trustees is governed by the constitution. with up to twelve representatives ele¢ted at the AGM. Organisational Structure The trustees delegate the day to day responsibilities of running the Charity to the staff. REFERENCE AND ADMINISTRATIVE DETAtLS Registered Charity number 1174152 Principal address 30A TOmfIeld Lane Barnton Northwich Cheshire CW8 4LH Trustees A Moores M Griffiths K Watkn"n R Jones M Geoghegan J Brol M Bell (iegigned 27.9.24) A Bell (resigned 27.9.?4) R Brierley M Watkin {appointed 17.6.24) Independent Examiner Bennett Brooks & Co Limited Chartered Accountants St George's Court Winnington Avenue Northwich Cheshire CW8 4EE Page 2
Sir John Brunner Barnton Memori*l Report of the Trustee5 for the year ended 31 March 2025 Approved by order of the board of trustees on 22 July 20?5 and signed on its behalf by.. M Griffiths- Trustee Page 3
Independent Examiner's Report to the Trustees of Sir John Brunner Barnton Memoriaj Independent examiner's report to the trustees of Sir John Brunner Barnton Memorial I report to the charity truste¢s on n]y examination of the accounts of SIT John Brunner Barnton Memorial (the Trust) for the yeaT ended Jl March 2025. Responsibilities and basis of report As the charity trustees of the Tn]st you are responsible for the preparation of the ac¢ounls in accordance with the requirements of the Charities Act 2011 I'the A,). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in cawryng out my exaniination I have followed all applicable Directions given by the Charity Commission under Section 145{5)(b) of the Act. dependent examiner's statetllent I h2ve conipleted my examination. I confirn) that no material matters have ¢ome to my attention in connertion with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as reqiiired by Section 130 of the Act; or the accounts do not accoid with those re¢ords,' or the accounts do not comply with the applicable requirements con¢eTning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any rquirement that the accounts give a true and fair view which is nol 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 lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr MJ Snape FCCA Bennett Brooks & Co LiTnited Chartered A¢¢ountsDts St G¢orge's Court Winniuglon Avenue Northwicb Cheshire CW8 4EE 22 July 2025 Page 4
Sir John Brunner Barnton Memorial Statement of Financial Activities for the year ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted fvnd Restricted fund Notes INCOME ADJD ENDOWMENTS FROM Donations and legacies 376 376 693 Charitable activities Hall activities ,178 1,178 6,736 Other trading activities Investment incoine 30,296 2,502 30,296 2,502 26,314 I,OQ4 Total 34,352 34,352 34,747 EXPENDITURE ON Charitable activities Hall activities 48.339 48,339 50,073 NET JNCOMEI(EXPENDITURE) (13,987) (13,987) (15,326) RECONCILIATION OF FUNDS Total funds brouglit forward 64,408 64.408 79.734 TOTAL FUNDS CARRIED FORWAKD 50,421 50.421 64,408 The notes forni part of these financial statement5 Page 5
Sir John Brunner Barnton Memorial Balance Sheet 31 March 2025 2025 Total funds 2024 Total nds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assels 4,849 4,849 3,800 CUIUiENT ASSETS Debtors Cash at bank and in hand 1,001 45,232 ,001 45.232 940 60,297 46.233 46,233 61.237 CREDITORS Amounts falling due within one year (661) (661) (629) NET CURRENT ASSETS 45,572 45,572 60,608 TOTAL ASSETS LESS CURRENT LIABILITIES 50,421 50,421 64,408 NET ASSETS 50,421 50,421 64,408 FUNDS Unrestri¢ted funds 50,421 64.408 TOTAL FUNDS 50,421 64,408 The financial statements were approved by the Boud of Trnslees and authorised for issue on 22 July 2025 and were signed on its behalf by.. A Moores - TTUStee The notes forn] part of these financial statements Page 6
Sir John Brunner Barnton Memorisl Notes to the Financial Statements for the year ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the fman¢ial st2tements The financial statements of the Charity, which is a public benefit entity under FRS 102. have been prepared in accordanc¢ 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 Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20I9)', Financial Reporting Standard 102 'The Financi21 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 ALI income is recognised in the Statement of Financial Activities once the charity has entitlemeni to the funds, it is probable that the income will be ieceived and the amounl can be measured reliably. ExpeJ)diture Liabilities are recognised as expeT)diture as soon as there is a legal or constructive obligation ¢omtnitting the charity to that cKpenditure, it is probable that a transfer of economic benefits will be required in settlement and the amouut 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 dire¢ily attributed to particular headings they have been allocated to activities on a basis consislent with the use of resources. Tangible red asset5 Depreciation is provided at the following annual rates in order to lte off each asset over it5 estimated use] life. Plant and machinery 200/0 on reducing balance Taxation The charity is exempt from tsx on its charitable activities. Fund accounting Unrestricted ndS Can be used in accordance witl) the charitable obje¢tives at the dis¢retioJ) of the trustees. Restricted ndS can ottly be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raÈsed for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. OTHER T]14DING ACTIVITIES 2025 2024 Fundraising events Hall hlre 59 30,?37 785 25.529 30,296 26.314 INVESTMENT INCOME ?025 2024 Deposit account interest 2,502 1,004 Page 7 continued...
Sir John Brunner BarntoTh Memorial Notes to the Financial Statements - continued for the year ended 31 March 202S TRUSTEES, REMUNERATION AI4D BENEFITS TheTe were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 bAarch 20?4. Tru5tees' expenses There were no tnjstees, expenses paid for the yeor ended 31 March 2025 nor for the year ended 31 March 2024. COMPARATIVES FOR THE STATEMENT OF FITrIANCIAL AcTITIEs urStrICted nd INCOME AND ENDOWMENTS FROM Donations and legacies 693 Charitable activities Hall activities 6,736 Other trading activities Investment incoine 26.314 1,004 Total 34,747 EXPENDITURE ON Charitable activities Hall activities 50,073 NET INCOME/(EXPENDITURE} (15,326) RECONCILIATION OF FUNDS Total fijnds brought forward 79,734 TOTAL FUNDS CARRIED FORWARD 64,408 TANGIBLE FIXED ASSETS Plant and machinery COST Al l April 2024 Additions 5,211 2.086 Ai 31 March 2025 7,297 DEPRECIATION At l April 2024 Charge for year I,41 1,037 At 31 March 2025 2,448 NET BOOK VALUE At 31 March 20?5 4,849 At 31 March 2024 3,800 Page 8 continued...
Sir John Brunner Barnton Memorial otes to the Financi21 Statements- continued for the year ended 31 March 2025 DEB TORS: AMOUNTS FALLING DUE THIN ONE YEAR 2025 2024 Prepawnents 1,001 940 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other Creditors 661 629 MOVEMENT IN FUNDS Net movement in funds At At 1.4.24 Unrestricted funds General fund 64.408 (13,987) 50.421 TOTAL FUNDS 64.408 (13,987) 50.421 Net movement in fvnds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fund 34,352 (48,339) (13,987) TOTAL FUNDS 34,352 (48.339) (13,987) Comparatives for movement in funds Net moven)ent in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 79,734 (15.326) 64,408 TOTAL FUNDS 79,734 (15,326) 64.408 Comparative net movement in funds, included in the above are as follows.. Incoming resouices Resources expended Movement in funds Unrestricted funds General fund 34,747 (50,073) (15.326) TOTAL FUNDS 34,747 (50,073) (15,326) Page 9 continued...
Sir John Brunner Barnton Memorial Notes to the Financial Statements - continued for the year ended 31 March 2025 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows.. Net moveTrJent in funds At At 1.4.23 Unrestricted funds General fund 79,734 (29,313) 50,421 TOTAL FUNDS 79,734 (29,313) 50,4?1 A current year 12 months and prior year 12 Tnonths combined net movement in hnds, in¢luded in the above are as follows.. Incoming resources Resources expended Movement in funds UnTestricted funds General fund 69,099 {98,412) (29,3 13) TOTAL FUNDS 69,099 (98,412) (29,J13) io. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2025. Page 10
Sir John Brunner Barnton Memorial Detailed Statement of Financial Activities for the year ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donation5 and legacies DonatlOllS 376 693 Other trading actiiryties Fundraising events Hall hire 59 30,237 785 25,529 30,296 26,314 Investment income Deposit account interest 2,502 1,004 Charitable activxties Grants 1,178 6,736 Total incoming resources 34,352 34.747 EXPENDITURE Charitable activities Wages Rates and water Insurance Ligl)t and heat Telephone Postage and stationery Svndries Gardening Maintenance Cleaning Building improvements Depreciation of tangible fixed assets 22,671 1,272 1,274 4,827 388 291 392 1.087 1.942 9?9 11,509 1,037 18,211 1,054 1,417 3,535 392 323 699 572 1,580 1,4?6 18,937 823 47,619 48,969 Support eost5 Govern*nce costs Accountancy fees Professional fees 720 630 474 720 1,104 Total resources expended 48,339 50.073 Net expenditure (13,987) (15,326) This page does not fornj part of the statutory financial statements Page 11