Charity registration number 1182295 LAMPLUGH VILLAGE HALL Charitable Incorporated Oryanisation (CIO) Financial accounts for the year ended 31 March 2024 Lamplugh Village Hall Charitsble Incorporated Organisation (CIO) Contents 1 3 Trustees, report 4 Independent examiner's report 5 Statement of financial activities 6 Balance sheet 7 - 9 Notes to the accounts Lamplugh Vlllage Hall Charitable Incorporated Organi5ation ICIOI Twustees, report lorthe year ended 31 March 2024 The trustees present their ￿pOrt and financial statements forthe year ended 31 hAarch 2024 Formatlon Lamplugh Village Hall Charitable IntorkM)rated Organisation Iihe CIO) was formed in hAarch 2019 and reRistered with the Charity Commission under number 1182295 on 4 March 2019. Objertives and activitie5 Lamplugh Village Hèll and the trust fuThd and its income are applied for the purposes of a village hall lor the use of the inhabitants ol the Parish of Lamplugh and the surrounding area without distinction of sex, sexual orientation, 38e, disability. nationality, race or political, reliBIOU5 or other opinion5, includin8 use of the Property for meetin85. lectures and classes or other form5 of recreation and leisure time occupation in the interest5 of social welfare and with the object ol improvin8 the condition5 of life ol the said inhabitants. The trustee5 have throughout the year had regard to the ￿￿￿3￿Ce issued by the charity commi55ion on public benefit. Statement of twustees, re5pon51billtles The trustees are responsible lor preparing the Tru5tee5' Annual Report and the ftnancial statement5 in accordance with applicable law and United Kingdom AccouThting Standards Iunited Kingdom Generally Accepted Accountlll8 Praciicel. Law applicable to tharities in England and Wales reouires the trustees to prepare financial statements lor each financial year which give a true and fair view of charity and ol the incomin8 resources ènd application of resources of the tharity lor that year. In preparin8 these financial statements the trustees are required to.. select suitable accounting policies and then apply them consistenttv.. observe the method5 and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent: state whether applicable UK Accountin8 Standards have been followed, subjett to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the goin8 contern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting ￿OrdS which disclose with reasonable accuracy at any time the financial p051tion of the charity and enable them to ensure that the financial Staternent5 cornply with the Charities Act 2011. They are also responsible lor safeguarding the assets of the charity and hence lor takin8 reasonable Steps for the prevention and detection of fraud and other irregularitie5. Risk rnanzgement The trustees have assessed the major strategic. business and opeTational risks to which the organisation is exposed. They are satisfied that systems a￿ in place to rnitigate the exposure to these risks. Key management personnel remuneration The trustees themselves are the key management personnel of the charity. who are in charge of directing and controlling the charity and running and operating the charity on a day- to-day basis. All trustees give of their time freely and no trustee remuneration was paid in the year. New Hall Development Construction of the new Hall was completed on 20 March 2023 and brought into use immediately thereafter. There were a number of 'snaggin< matters including difficulties with the heating system. which were not rectified before the anniversary of practical completion and, consequently, retention monies remained unpaid at 31 hAarch 2024. Our consultants. Fairfield Cost Ctsnsultonts Limited, were finally able to issue a Certificate of rnakin8 good defects on 18 June 2024 and the retention rnonie5 01 £15.476.73 have now been paid. The balance of the grant awarded by the National Lottery Community fund has now been drawn down and utilised in payment of the retention. Flnanclal Revlew Use of the Villa8e Hall began to increase during the summer of 2023 and hire charge5 received have exceeded expectations. 8y the end of the accounting period daily usage wa5 avera8in8 over four and a half hour5 per day and, together with a healthy bar profit, and a 8enerou5 grant from Lamplugh Parish Council, thi5 has led to a satisfactory financial result for the year. Strurture, 8ovemance and fflanzgernent Lamplugh Village Hall is a Charitable Incorporated Organlsaiion governed by a foundation model constitution adopied on 4 March 2019. Trustees are reappointed at each Annual General Meetin8. Reference and admln detalls; Name,. Lamplu8h Village Hall Charity nurnber., 1182295 Address.. Lamplugh Village Hall Lamplugh Workington CA14 4SF The trustees who served during the year afe as follows. Paul Twyford (Chairl Roger Troughton (Treasurer) Mark Stevens Isecretaryl Pauline Benn-Cr05s (appointed 12 February 20241 Kendall Bruce (resigned 3 June 20231 Patricia Irving (appointed 16 May 2022. resigned 16 October 20231 Helen King Iresi8ned 20 June 20241 Joanne Price (appointed 16 May 2022, resigned 13 March 20241 Joyce Reed Brenda Shaw (resigned 16 May 20231 Claire Sh8w (appointed 16 October 20231 13n Shepherdson Martin Statter Iresigned 6 Ottober 20231 Miriam Tinnion Iresigned 11 Ottober 20231 Michael Watts Approved by the Trusiees on 19 August 2024 and signed on iheir behalf bv- Pzul Twylord Chair **Lamplugh Village Hall** ## **Independent Examner’s Report** ## **to the trustees on the unaudited financial statements of Lamplugh Village Hall** I report on the accounts of Lamplugh Village Hall for the year ended 31 March 2024 set out on pages 5 to 9. ## **Respective responsibilities of trustees and independent examiner** The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. ## **Basis of independent examiner's statement** My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (i) which gives me reasonable cause to believe that in any material respect the requirements: - to keep proper accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities - have not been met; or - (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **J Spires FCA DChA Independent examiner robinson+co Chartered Accountants Oxford Chambers New Oxford Street Workington Cumbria CA14 2LR** **Date: 19 August 2024** **4** iafflplWVikgeHall siaten)ert ￿ HnantSal A￿￿￿OE5forthe￿arendÈd 31 Ma¥th2024 Resirkted Total Totsi Z023 fund5 Income Hire charges Evertt admis￿OnS Bar Sales Raffle pro(eed5 9.462.50 3.030.NJ 4.567.87 273.25 .21 9.462.50 3.030.( 4.567.87 273.25 9).21 60.00 Fee for rakin8 part in 8rant suNev 2(K.00 271.936.01 2￿(x).{￿l 2.5W. John Swift Homes Ltij contrlbvll￿ to newHall 19.923.83 19.923.83 3S2.204.01 Exwraltur¢ Entertainers and event expenses 1.973.94 1.913.69 992.14 6.298.86 1.973.94 1.913.69 992.14 6.298.86 29.79 224.46 87.63 Water ch3r8es Rent Broadbèhd 130.00 7J9.51 1,372.78 1.3C6.59 98.77 329.62 154.30 160.14 192. 103.(6 159.1 581.65 451.78 739.51 1,372.78 1.306.59 98.77 329.62 154.30 I￿.14 192.L 103.06 159.C 581.65 451.78 14.970.57 4.229.45 0.00 54.00 0.00 0.00 72.00 36.55 180.00 Repalrsand renewJls Advertlsin8and promotlon Web511e hostin8fee and mainten3nce Independent e*amlner's fee TV licence Premlses Iicence Sundry expense5 Depreciati¢n- freeh¢Sd land ènd buildin8$ Depreciation- flxtuies, flttln8sand equlpment Depreciation- web511e 13.25 70.00 10.00 14,970.57 2,899.00 1,330.45 5￿.{￿) 18,613.78 0.00 0.00 9)7.68 L7,W.57 36,483.35 Inrorne andeMpEndlturelnEt rnoyemErt Inlwrt15 Funds brought forward Pu￿d$(dr￿ed lorward 1.310.05 33.013.$4 34.323.59 -17.869.57 750,269.41 E 732.399.B4 -16.559.52 783.282. 766.723.43 a51.2￿.33 431.986.62 £ 783.282.95 Lampl4hVIlW Hall Ba&￿Sh&￿tal 31 Marth 2024 2024 2023 Flxed Assets (Note 31 IN0￿ 41 1.440.LM) 749.818.(X) 751.258.00 Tanglble assets 762,433.07 CurrentAssetS Cash at bank and oh band Debtors stocks 28.553.77 3,025.43 1.458.80 28.365.75 12,362.12 (Note Sl 33.03&C 784.296.Cil 803,160.94 Credlt¢rs-amoynisfallln8 du• wiihln t)n•y•ar (Noie 61 17.572.57 19,877.99 NetA55et5 766 723.43 783 282.95 Fund5 34.323.59 732.399.84 766,723.43 33,013.54 750.269.41 783,282.95 (Note 21 Approved by the Trusteeson 19AuAust 2024 •nd si8ned oth their beh•ll bv.. Paul r￿Uld Chalr Noiestothe acco￿nts1￿rthe￿re￿￿ 31 MJrthlOZ4 I Account1￿ pollcks The prIn￿PaI accounting polioe5 4dopted.judBements and key 50urce50f e$b￿￿tiOn￿￿ert￿ntyIn the preparation of rhefinancial ststements are sumrnari5ed beky 1.1 Ba51sof accouniins The Iinantial stètements are prepared undetthe t0sttonve￿I￿r1Wrth items reta8ntsed attosi Drtran5aclionvalue unless0th￿rWisest3ted InthE relv4ant ￿t￿5] tothE affounty Thpfinan(L415tatemEnts have been prepared In aitordance ¥Aththe Sr*emeniof Aecownrnended Pwce'ArcourfinB Ind ReportinB b¥Charirie5 preparingrheiraccounts Inaccordance wffhthe Financ471 and Reportir* 513ndard appluNe Inthe UK and Republk of Ireland IFRS 1021 and IheCh3rrt￿S￿Ct 2011., TheChanty¢onstrtutes a publk beneftt etsttyasdefined tyFRS 102. Theflnancial sratements are prepared Sn UK 5terfiniwFrfh ￿the[Uncl￿￿1￿rreVQ1 th? eThtsty. Gotho concern The trustees