2021-03-31-accounts - The Elspeth J Thompson Memorial Trust (Slyne With Hest Church Hall)

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Trustees’ Annual Report for the period

From 1[st] April 2020 Period start date To 31[st] March 2021 Period end date

Charity name: The Elspeth J Thomson Memorial Trust (Slyne-withHest Church Hall)

Charity registration number: 1175313

Objectives and Activities

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SORP reference
Summary of the Para 1.17 To provide and maintain a church
purposes of the charity hall for the benefits of local
as set out in its churches and the community.
governing document
Summary of the main Para 1.17 and The Church Hall is now used for
1.19
activities in relation to various activities of the two
those purposes for the Churches and the community
public benefit, in
particular, the activities,
projects or services
identified in the
accounts.
Statement confirming Para 1.18 Trustees have been mindful of
whether the trustees requirements at all time.
have had regard to the
guidance issued by the
Charity Commission on
public benefit
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Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment

Para 1.38 Contribution made by volunteers Other

Achievements and Performance

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SORP reference
The Hall was in use by the
churches and the community
except for period when Covid
Summary of the main restrictions were in place.
Para 1.20
achievements of the
charity, identifying the
difference the charity’s
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society
as a whole.
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Additional information (optional)

You may choose to include further statements where relevant about:

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Bookings of the hall range from
church led Mother and toddler
Achievements against Para 1.41 groups, exercise for the elderly
objectives set and Church functions. Community
activities including Yoga, Pilates,
Zumba and language and art
groups together with MS Society
and Parkinson’s Groups.
Further funds have been obtained
from the United Reformed
Performance of Church.
fundraising activities Para 1.41
against objectives set
The Hall has been well received
by the community.
Investment performance Para 1.41
against objectives
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other

Financial Review

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Review of the charity’s Para 1.21 The financial position of the Trust
financial position at the is considered secure with a
end of the period reasonable expectation that
letting revenue will cover future
funding income costs in future.
The COVID-19 restrictions will
impact future income.
Statement explaining Para 1.22 Residual reserves will be put
the policy for holding towards the funding of Phase 2
reserves stating why building.
they are held
Amount of reserves held Para 1.22 £69,355
Reasons for holding zero Para 1.22 n/a
reserves
Details of fund materially Para 1.24 None
in deficit
Explanation of any Para 1.23 n/a
uncertainties about the
charity continuing as a
going concern
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Additional information (optional)

You may choose to include further statements where relevant about:

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The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
Other
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Structure, Governance and Management

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Description of charity’s
trusts: One trust established by
constitution.
Type of governing Para 1.25 Trust Deed
document
(trust deed, royal
charter)
How is the charity Para 1.25 CIO
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25
methods including The local Anglican and United
details of any Reformed churches nominated 3
constitutional provisions trustees each. Those trustees
e.g. election to post or agreed to invite a chairman who
name of any person or is independent of these two
body entitled to appoint churches.
one or more trustees
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Additional information (optional)

You may choose to include further statements where relevant about:

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Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
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Reference and Administrative details

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Charity name The Elspeth J Thomson Memorial Trust
(Slyne-with-Hest Church Hall)
Other name the charity None
uses
Registered charity 1175313
number
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Charity’s principal 24 Station Road
address Hest Bank
Lancaster
LA2 6HP
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Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Moira Ann Chair Trustees
1
Hallam
David Malcolm Secretary Hest Bank URC
2
Ruddick
Brenda Joyce Treasurer Hest Bank URC
3
Mills
4 Valerie Gill Hest Bank URC
Clifford Mark St Luke’s Church
5
Elley
Martin John St Luke’s Church
6
Wakelin
Alan Leslie St Luke’s Church
7
Hipple
8
9
10
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets n/a held in this capacity

Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements n/a for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Brenda Joyce Mills Full name(s) David Malcolm Ruddick Position (eg Secretary Treasurer Secretary, Chair, etc) Date 30[th] January 2022

The Elspeth J Thompson Memorial Trust (Slyne with Hest Church Hall	The Elspeth J Thompson Memorial Trust (Slyne with Hest Church Hall	The Elspeth J Thompson Memorial Trust (Slyne with Hest Church Hall	Charity No (if any)	1175317
Annual accounts for theperiod
Period start date	01-Apr-20	To	Period end date	31-Mar-21

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds 2021 Prior year funds 2020 £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds 2021 Prior year funds 2020 £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds 2021 Prior year funds 2020 £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds 2021 Prior year funds 2020 £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds 2021 Prior year funds 2020 £ £ £ £ £ F01 F02 F03 F04 F05
-	-	26,788	26,788	640,169
		-
		-	-	1,500
1,375	-	-	1,375	2,166
-	-	-	-	263
4	-		4	23
-	-	-	-	3,377
21,003	-		21,003	30,000
1,060			1,060
23,442	-	26,788	50,230	677,498

177	-		177	10,899
5,330	-	-	5,330	3,988
-			-	305
-	-	1,619	1,619	31,965
-	-	-	-	-
5,507	-	1,619	7,126	47,157

17,935	-	25,169	43,104	630,341

-	-	-	-	-
-	-	-	-	-

-	-	-	-
17,935	-	25,169	43,104	630,341

1,536	-	852,875	854,411	224,070
19,471	-	878,044	897,515	854,411

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year 2021 £ £ F03 F04	Endowment funds Total this year 2021 £ £ F03 F04	Total last year 2020 £ F05
-	-	-	-	-
-	-	829,328	829,328	811,456
-	-	-	-	-
-	-	-	-	-
-	-	829,328	829,328	811,456

-	-	-	-	-
-	-	-		1,009
987	-	-	986	979
20,629		48,726	69,355	42,944
21,616	-	48,726	70,341	44,932

2,155	-		2,155	1,977

19,461	-	48,726	68,187	42,955

19,461	-	878,054	897,515	854,411

-	-	-	-	-
-	-	-	-	-

19,461	-	878,054	897,515	854,411

-		878,054	878,054	852,875
			-	-
19,461		-	19,461	1,536
			-
19,461	-	878,054	897,515	854,411

Signature		Print Name		Date of approval dd/mm/yyyy

CC17a (Excel)

26/01/2022

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014,

✓ known as Charities SORP (FRS102) and in accordance with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by

FRS 102, and the Charities Act 2011

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not Applicable the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the Not Applicable going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not Applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

There has been no change in accounting policy during the year.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year errors

No material prior year error has been identified in the reporting period (3.47 FRS 102 SORP).

CC17a (Excel)

26/01/2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.1 INCOME

Recognition of income	These are included in the Statement of Financial Activities (SoFA) when:
	• the charity becomes entitled to the resources;
	· it is more likely than not that the trustees will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
	There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting	permitted by the FRS 102 SORP or FRS 102.
	Grants and donations are only included in the SoFA when the general income recognition
Grants and donations	criteria are met (5.10 to 5.12 FRS102 SORP).
Legacies	Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in
	the estate and any conditions attached to the legacy are either within the control of the
	charity or have been met.
Donated services and	Donated services and facilities are included in the SOFA when received at the value of
facilities	the gift to the charity provided the value of the gift can be measured reliably.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends	be measured reliably.
Investment gains and	This includes any realised or unrealised gains or losses on the sale of investments and
losses	any gain or loss resulting from revaluing investments to market value at the end of the
	year.
2.2 EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the
	obligation can be measured with reasonable certainty.
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors and liabilities	Creditors are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
2.3 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity	£1,000 individually. They are stated at cost
	The depreciation rates and methods used are disclosed in note 4
	Debtors (including trade debtors) are measured on initial recognition at settlement amount after
Debtors	any trade discounts. Subsequently, they are measured at the cash or other consideration
	expected to be received.

Section C Notes to the accounts (con

Note 3 Tangible fixed assets

3.1 Cost or valuation

Freehold land £	Church Hall (under construction) £	Fixtures, fittings and equipment £	Total £
90,100	721,356	-	811,456
-	17,872	-	17,872
-	-	-	-
-	-	-	-
-	-	-	-
90,100	739,228	-	829,328
SL or RB (Straight Line or Reducing	SL or RB	SL or RB	SL or RB
~~B l~~ ~~)~~ 0%	0%

-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

90,100	721,356	-	811,456
90,100	739,228	-	829,328

3.4 Impairment

There has been no impairment of fixed assets in either this year or

CC17a (Excel)

26/01/2022

Section C Notes to the accounts (cont)

Note 4 Creditors and accruals

Analysis of creditors

Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Accrued expenses Income received in advance Other creditors Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	2,117	1,939	-	-
	38	38	-	-
	-	-	-	-
	2,155	1,977	-	-

CC17a (Excel)

26/01/2022

Section C Notes to the accounts (cont)

Note 5 Cash at bank and in hand

Note 5 Cash at bank and in hand
Cash on hand Cash at bank Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	69,307	42,904
	48	40
	69,355	42,944

CC17a (Excel)

26/01/2022

Section C Notes to the accounts (cont)

Note 6 Charity funds

Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*U - unrestricted funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £

Church Hall BuildingFund	PE	For monies received and expended in	852,875	26,788	1,619	-	-	878,044
		connection with the building ofanew
		Church hall in Slyne with Hest, Lancaster.,
			-	-	-	-	-	-
General Fund	UR	General Reserve from Unrestricted	1,536	23,442	5,507	-	-	19,471
		activities.
			-	-	-	-	-	-
					-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			854,411	50,230	7,126	-	-	897,515

CC17a (Excel)

26/01/2022

Section C Notes to the accounts (cont)

Note 7 Transactions with trustees and related parties

Trustee remuneration, benefits, and expenses

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity in either this or the prior year.

None of the Trustees has received any expenses in either this or the prior year.

Transactions with related parties

There have been no related party transactions in either this or the prior year.

CC17a (Excel)

26/01/2022

I CHARITY COMMISSION - J FOR ENGLAND AND WAIES Independent examinerfs report on the accounts Section A Independent Examinef s Report Report to the trust& members of The Elspeth J Thompson Memorial Trnst (Slyne with Hest Church Hall) On accounts for the year ended 31 March 2021 Charlty no (rf any) 1175313 I resx>rt to Ihe trustees my examination of the aCcnts of the above charity (Ihe Trusf) for th8 yw ended 3110m1. As th8 ch¥iVs trustees. you are reSpOrtsib for ts preparatr'on of th8 aCCnts in acc(Kdance Imth the requirements the Charitses Act 2011 Acr) Responsibilities and basis of report I report in respect of my exalnatK of the Trusfs accounts carried out under Sec< 145 of the 2011 Act and in carryfftg out my examination, I have followed all the applicable Diredions given by the Charity Commissicff) under se(on 145(5)(b) of the Ad. Independent The charity's gross income t exceed £100,(NX). and l am qualified to examinerfs statement uThJertake the examinatN)n by "ng a qualif member of The Instrtute of Chartered Acccmjntants in ENJknd and Wales. I have completed my examination. I confirm that no material matters have come to my attention in (nection with the examination which gives me cause to believe that in, any material respect.. the aCCn.ng records %%ere not kept in &cordarr£ with section 130 of the Chanties Act; or the armints did not accord wth the ting records,. or the aCcntS did Thjt comply with the appliGable requirements coem13 the fomi and c¢)ntent of acCntS set out in the Charib'es (Accounts aThl Rep(*ts) Regulatbons 2008 ¢)ther than any requirement that the accourrts give a and fairf view whth is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examinats.on to ¥%thich attention shoukl be dr&vn in this report in ordw to enable a F)er understaThJing of ts accounts to be reached. Slgned: 24 January 2022 Name: David Russell Lwn Relevant professional qualrfication(s) or body (rf any): FCA (Instiiute of Chartered Accountants in England arKI Wales) Address: 9, Town End, 801tl le Sands, C, LA5 IER Oct 2018