## **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** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **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** **----- Start of picture text -----**
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.
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
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
**----- End of picture text -----**
other ## **Financial Review** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
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
**----- End of picture text -----**
## **Structure, Governance and Management** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
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
**----- End of picture text -----**
## **Reference and Administrative details** **----- Start of picture text -----**
Charity name The Elspeth J Thomson Memorial Trust
(Slyne-with-Hest Church Hall)
Other name the charity None
uses
Registered charity 1175313
number
**----- End of picture text -----**
**----- Start of picture text -----**
Charity’s principal 24 Station Road
address Hest Bank
Lancaster
LA2 6HP
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
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
**----- End of picture text -----**
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** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources**
**Income and endowments from:**
Donations and legacies-- Hest Bank URC
S01
-- St Lukes PCC
-- Other donations
Charitable activities-Hiring of Church hall
S02
--Café takings
S03
Investments-Bank loyalty reward (interest)
S04
Fund raising events
S05
Other--Grants received
S06
Insurance Claim & Contract Refund
S07
**Resources expended**
**Expenditure on:**
Moveable equipment etc
S08
Charitable activities-Hall running expenses
S09
-Open evening
Architectural and related professional fees
S10
Other
S11
S12
S13
S15
**Extraordinary items**
S16
S17
S18
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward (Note6)_**
**_Total_**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
y
own use|**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**| 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets**
**Tangible assets (Note 3)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors**
**Prepaid expenses**
**Cash at bank and in hand (Note5)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 4)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note6)**
**Restricted income funds**
**Unrestricted funds (Note 6)**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**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 2 **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 3 ## **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**
**£**
**£**
**£**
**£**
At the beginning of the year
90,100 721,356 - 811,456
Additions
- 17,872 - 17,872
Revaluations
- - - -
Disposals
- - - -
Transfers *
- - - -
At end of the year
90,100 739,228 - 829,328
****Basis**
SL or RB
(Straight Line
or Reducing
~~B l~~
~~)~~
SL or RB
SL or RB
SL or RB
**** Rate**
0%
0%
At beginning of the year
- - - -
Disposals
- - - -
Depreciation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of the year
- - - -
Net book value at the beginning of the
year
90,100 721,356 - 811,456
Net book value at the end of the year
90,100 739,228 - 829,328
**3.3 Net book value**
**3.2 Depreciation and impairments**|**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 5 ## **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 6 ## **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 7 ## **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 8 **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 9 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 aCc￿nts 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 aCC￿nts in acc(Kdance Imth the requirements ￿ the Charitses Act 2011 Acr) Responsibilities and basis of report I report in respect of my exa￿lnatK￿ 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 aCC￿n￿.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 aCc￿ntS did Thjt comply with the appliGable requirements co￿em1￿3 the fomi and c¢)ntent of acC￿ntS 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