## **Charity Commission Report - 2023/24**
**The whole of 2023 was over shadowed by the sudden death in November of our Deputy Chairman Neale Saunders.**
**Neale made an immense contribution to the Centre and over the past 10 years was key to our development and success, he did so much work, most of which was never seen, incredibly hardworking and committed to the Centre.**
**A fund has been set-up in Neale’s name to raise funding to resurface our tennis courts into a multi-sports surface that could be used 7 days a week and increase income.**
**At the end of 2023 John Gibbs was appointed Deputy Chairman and Liane Saunders Trustee and Finance Officer.**
**We have rebranded ourselves "The Centre Longwell Green" with new signage and are using social media and web site to attract more users of all the facilities. There is no change to our registered name or number.**
**We completed the first full year of operating the 3G football pitch and facility with hundreds of juniors and seniors using it 7 days a week.**
**Hall, events and party bookings have continued to grow and we have a high level of existing group’s continuing to use the Centre and the Centre management team have attracted several new groups. Oldland Players Theatre Company moved to the Centre after over 30 years at St Anne’s in Oldland**
**Skittles are still here on average 4 nights a week, they have been at the Centre for many years and are very well organised and attended.**
**Stand Up and Reach Out social group along with the Alzheimer’s group, Tuesday Club, short mat bowls and Probus are successful and provide great opportunities each week for people to meet and socialise.**
**The Eisteddfod returned again in 2023 and had a successful week at the end of which they gave us a fantastic donation of £3500.00.**
**We have decided to keep room hire rates at the same as 2023 for existing users, the majority are on member’s rates and at least one person of the individual user groups is a paid-up full member of the Centre.**
**Our staff cost, energy and other operating costs have increased significantly so growth in income is essential for us to be able to maintain the quality and standard of facilities we provide. Money has been spent on fire alarm up grade, CCTV improvements, car park and lighting repairs as well as general repairs and decoration. We did get a £2500 MAF grant from SGC recommended by councillor Carol Strange also a grant of £500 from Oldland Parish Council towards the cost.**
**During the year we were able to replace the 40-year-old shower boiler and installation, a cost of £57000 with the help of a grant from SGC secured by Longwell Green Senior football, the grant of £48000 made a major contribution towards the overall cost the balance being taken from income.**
**One of our four heating boilers requires replacing, this will cost about 12K, and we also have a major potential risk in our main flat roof, which is over 25 years old and increasingly leaking. A patch up approach has been adopted for quite some time but it is likely to need replacing in the next 2 years at a cost of £40000 plus, quotes are being obtained and opportunities for grants being sort. These are just two of our known projects; others will no doubt jump out and surprise us.**
**We have undertaken a new Fire Risk Assessment and improvement works to a couple of fire doors will be undertaken.**
**The new membership scheme was introduced with two entry levels, Standard membership £10 and an Enhanced membership £15 which gives the member discount off bar drinks. Membership, gives 20% reduction on room hire, The Standard rate has not been increased for several years. Member numbers are again increasing.**
**The Centre is still a self funding business established as CIO charity organisation and have two wholly owned Limited companies, Longwell Green Trading Ltd, which is responsible for all bar operations, and Longwell Green Community Sports Ltd, which is responsible for the 3G Facility.**
**All our staff provide a great service and do their jobs well, we are very fortunate to have such a good team.**
**It is important we grow our income to enable us to cover all our operating costs and fund projects; grants are becoming more and more difficult to secure.**
**The other Trustees, John Gibbs Deputy Chairman and DPS and Liane Saunders Trustee and Finance Officer along with the Centre management team and staff have worked very hard and provided a great service to all members and Centre users.**
**I am satisfied the Centre is in a good place, well managed and financially well controlled.**
**Chris Wyrill Chairman of Trustees**
**REGISTERED COMPANY NUMBER: CE018721 (England and Wales) REGISTERED CHARITY NUMBER: 1185163**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2023**
**for**
**Longwell Green Memorial Hall and Playing Field Association**
Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH
**Longwell Green Memorial Hall and Playing Field Association**
## **Contents of the Financial Statements for the Year Ended 31 December 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Cash Flow Statement**||8||
|**Notes to the Cash Flow Statement**||9||
|**Notes to the Financial Statements**|10|to|17|
|**Detailed Statement of Financial Activities**|18|to|19|
**Longwell Green Memorial Hall and Playing Field Association**
## **Report of the Trustees**
## **for the Year Ended 31 December 2023**
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Charity No. 1185163 Trustees The following Trustees served during the year:
- Christopher Wyrill - Appointed 01.01.2013
- John Gibbs - Appointed 17.12.2015
- Neale Saunders - Appointed 17.12.2015 (deceased 01.11.23)
- Liane Saunders - Appointed 20.12.2023
Accountants
Norton Tax Shops Limited - Station Road, Keynsham Solicitors Ince & Co superseded by Buckles Solicitors LLP - Queen Square, Bristol
## **OBJECTIVES AND ACTIVITIES**
The current Chairman and Trustees and Management Team were elected in previous election with roles and responsibilities being considered based on individual expereirience. Management structure of the Centre is based on those skills and its Management Committee.
The Trustees are able to report that Longwell Green Memorial Hall & Playing Fields Association Charity Incorporated Organisation (CIO business for the year has been undertaken and completed without any unusual interruptions, enabling the Charity to continue its work to meet its operational values.
The organisations registered name is: Longwell Green Community Centre Memorial Hall and Playing Fields Association CIO.
Address: Shellards Road, Longwell Green, Bristol, BS30 9DU Formed: 02-09-1949 Registered: 04-09-2019 Registration Number: 1185163 Status: Charity Incorporated Organisation
Governance delivered by compliance with the existing constitution and Commissions guidance.
Trustees are nominated and elected by an open vote by the members at the AGM, the trustees, interviewed and elected by a vote of the trustees, propose any replacement trustees.
Longwell Green Memorial and Playing Fields CIO Trustees Annual Report
## **CHAIR'S REPORT**
The whole of 2023 was over shadowed by the sudden death in November of our Deputy Chairman Neale Saunders. Neale made an immense contribution to the Centre and over the past 10 years was key to our development and success, he did so much work, most of which was never seen, incredibly hardworking and committed to the Centre.
To remember Neale and as a mark of respect and appreciation the Ellacombe Room has been renamed; Neale's Lounge & Bar.
We completed the first full year of operating the 3G football pitch and facility with hundreds of juniors and seniors using it 7 days a week, a great job has been done in growing activities with local schools, women and men's walking football and several inclusive and disability groups for all ages.
Page 1
**Longwell Green Memorial Hall and Playing Field Association**
## **Report of the Trustees**
## **for the Year Ended 31 December 2023**
Hall and party room bookings have continued to grow and we have a high level of existing group's continuing to use the Centre as well as several new groups.
Skittles are still here on average 4 nights a week, they have been at the Centre for many years. The Oldland Players Theatre Company moved to the Centre after over 30 years at St Anne's in Oldland
We have decided to keep room hire at the same rates as 2023 for existing users. As the majority are on member's rates we are expecting at least one person of the group to be a member of the Centre.
The Eisteddfod returned again in 2023 and had a successful week at the end of which they gave us a fantastic donation, which has been used to upgrade our fire alarm system.
Our energy and other costs continued to increase through the year so growth in income is essential to maintain the quality and standard of facilities we have. Money has been spent on fire alarm up grade, CCTV improvements, car park and lighting repairs as well as general repairs and decoration. We did get a MAF grant from SGC that helped with the CCTV cost, also a local grant of from Oldland Parish Council.
At long last our 40-year-old shower boiler and installation was finally replaced at a cost of £57000 with a grant SGC secured by Longwell Green Senior football, the grant of £48000 made a major contribution towards the overall cost.
One of our four heating boilers requires replacing, also work is required to our flat roof these are just two of our known projects for 2024, others will no doubt jump out and surprise us.
The Stand Up and Reach Out social group along with the Alzheimer's group, Tuesday Club and Probus are successful and provide great opportunities for people to meet and socialise.
We have renewed our contract with Acorn Health & Safety as our H&S advisors and auditors' and Norton Tax of Keynsham is our Financial Auditors and Accountants
The new membership scheme was introduced with two entry levels, Standard membership £10 and an Enhanced membership £15 which gives the member discount off bar drinks. Membership, gives 20% reduction on room hire, The Standard rate has not been increased for several years. Member numbers are again on the increase.
The Centre is still a self funding business established as CIO charity organisation with have two wholly owned Limited companies, Longwell Green Trading Ltd, which is responsible for all bar operations, and Longwell Green Community Sports Ltd, which is responsible for the 3G Facility.
It is important to grow our income to enable us to cover all our costs and fund projects, grants are becoming more and more difficult to secure.
The Trustees are satisfied the Centre is in a good place, well managed and financially controlled; which is essential for compliance and to keep us afloat.
Our Management Team and all our staff provide a great service and do their jobs well, we are very fortunate to have such a good team.
The Trustees thank the Management Team staff for all the hard work and support also all the Centre users.
Statement of trustee's responsibilities in relation to the financial statement.
The charity trustees are responsible for preparing trustees annual report and financial statements in accordance with the applicable law and united Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011- the applicable Charities (Accounts and Reports) regulations and provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
**Longwell Green Memorial Hall and Playing Field Association**
## **Report of the Trustees**
## **for the Year Ended 31 December 2023**
Christopher Wyrill
Longwell Green Memorial Hall & Playing Fields Association CIO
March 2024
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
CE018721 (England and Wales)
## **Registered Charity number**
1185163
## **Registered office**
Community Centre Shellards Road Longwell Green Bristol BS30 9DU
## **Trustees**
Mr J Gibbs Mr N Saunders (deceased 1.11.23) Mr C Wyrill
## **Independent Examiner**
Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH
Approved by order of the board of trustees on 5 April 2024 and signed on its behalf by:
Mr C Wyrill - Trustee
Page 3
**Independent Examiner's Report to the Trustees of Longwell Green Memorial Hall and Playing Field Association**
## **Independent examiner's report to the trustees of Longwell Green Memorial Hall and Playing Field Association ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mark Loader The Association of Accounting Technicians
Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH
5 April 2024
Page 4
**Longwell Green Memorial Hall and Playing Field Association**
## **Statement of Financial Activities**
## **for the Year Ended 31 December 2023**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Charitable activities
Other trading activities
3
Investment income
4
Other income
**Total**
**EXPENDITURE ON**
Raising funds
6
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
17
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
7,045
73,380
107,834
468
-
188,727
190,130
(1,403)
9,501
8,098
400,401
408,499|Restricted
fund
£
33,820
-
-
-
47,491
81,311
101,296
(19,985)
(9,501)
(29,486)
672,785
643,299|31.12.23
Total
funds
£
40,865
73,380
107,834
468
47,491
270,038
291,426
(21,388)
-
(21,388)
1,073,186
1,051,798|31.12.22
Total
funds
£
27,389
52,039
102,112
205
41,127|
|---|---|---|---|---|
|||||222,872|
|||||211,580|
|||||11,292
-|
|||||11,292
1,061,894|
|||||1,073,186|
The notes form part of these financial statements
Page 5
## **Longwell Green Memorial Hall and Playing Field Association**
## **Balance Sheet**
## **31 December 2023**
|Notes
**FIXED ASSETS**
Tangible assets
11
Investments
12
**CURRENT ASSETS**
Debtors
13
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
15
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
312,348
3,279
315,627
(2,780)
117,526
114,746
(14,417)
100,329
415,956
(7,457)
408,499|Restricted
fund
£
613,354
-
613,354
29,945
-
29,945
-
29,945
643,299
-
643,299|31.12.23
Total
funds
£
925,702
3,279
928,981
27,165
117,526
144,691
(14,417)
130,274
1,059,255
(7,457)
1,051,798
408,499
643,299
1,051,798|31.12.22
Total
funds
£
969,479
3,279
972,758
31,635
91,230
122,865
(10,038)
112,827
1,085,585
(12,399)
1,073,186
400,401
672,785
1,073,186|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
**Longwell Green Memorial Hall and Playing Field Association**
## **Balance Sheet - continued**
## **31 December 2023**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 5 April 2024 and were signed on its behalf by:
Mr J Gibbs - Trustee
Mr C Wyrill - Trustee
The notes form part of these financial statements
Page 7
**Longwell Green Memorial Hall and Playing Field Association**
## **Cash Flow Statement**
## **for the Year Ended 31 December 2023**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
**Cash flows from financing activities**
Loan repayments in year
Net cash used in financing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|31.12.23
£
32,030
32,030
(1,260)
468
(792)
(4,942)
(4,942)
26,296
91,230
117,526|31.12.22
£
7,122
7,122
-
205
205
(4,823)
(4,823)
2,504
88,726
91,230|
|---|---|---|
The notes form part of these financial statements
Page 8
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Cash Flow Statement**
## **for the Year Ended 31 December 2023**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**OPERATING ACTIVITIES**||||
|---|---|---|---|
|||31.12.23|31.12.22|
|||£|£|
|**Net (expenditure)/income for the reporting period (as per the**||||
|**Statement of Financial Activities)**||(21,388)|11,292|
|**Adjustments for:**||||
|Depreciation charges||45,037|45,299|
|Interest received||(468)|(205)|
|Decrease/(increase) in debtors||4,470|(10,247)|
|Increase/(decrease) in creditors||4,379|(39,017)|
|**Net cash provided by operations**||32,030|7,122|
|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||At 1.1.23|Cash flow|At 31.12.23|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|91,230|26,296|117,526|
||91,230|26,296|117,526|
|**Debt**||||
|Debts falling due within 1 year|(5,000)|-|(5,000)|
|Debts falling due after 1 year|(12,399)|4,942|(7,457)|
||(17,399)|4,942|(12,457)|
|**Total**|73,831|31,238|105,069|
**2. ANALYSIS OF CHANGES IN NET FUNDS**
The notes form part of these financial statements
Page 9
**Longwell Green Memorial Hall and Playing Field Association**
**for the Year Ended 31 December 2023**
## **Notes to the Financial Statements**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
## **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.
|Freehold property|- 2% on cost|
|---|---|
|Improvements to property|- at varying rates on cost|
|Fixtures and fittings|- 15% on cost|
|Computer equipment|- 25% on reducing balance|
## **Taxation**
The charity is exempt from corporation 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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 10
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
|**2.**
**DONATIONS AND LEGACIES**
Donations
**3.**
**OTHER TRADING ACTIVITIES**
Hall activities and room hire
Other income
**4.**
**INVESTMENT INCOME**
Deposit account interest
Dividends
HMRC interest received
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Membership subscriptions
Charitable activities
Other activities
Charitable activities
Rent
Charitable activities
Services
Charitable activities
**6.**
**RAISING FUNDS**
**Other trading activities**
Purchases
Staff costs
Advertising
Sundry
Telephone
Accountancy
Book keeping
Rates and water
Heat and light
Repairs and renewals
Other premises costs
Insurance
Subscriptions and licences
Carried forward|31.12.23
£
40,865
31.12.23
£
94,009
13,825
107,834
31.12.23
£
350
85
33
468
31.12.23
£
675
3,780
56,400
12,525
73,380
31.12.23
£
3,748
101,236
973
-
1,491
1,025
3,650
1,550
35,772
74,353
7,604
7,832
2,424
241,658|31.12.22
£
27,389
31.12.22
£
87,156
14,956|
|---|---|---|
|||102,112|
|||31.12.22
£
74
131
-
205
31.12.22
£
1,969
2,700
36,000
11,370
52,039
31.12.22
£
3,619
90,089
249
949
863
2,399
3,000
3,190
22,066
18,764
6,597
7,570
194|
|||159,549|
continued...
Page 11
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **6. RAISING FUNDS - continued**
## **Other trading activities - continued**
## **7.**
|Brought forward
Postage and stationary
Computer expenses
Legal and professional
Training
Bank charges
Bank loan interest
Card charges
Depreciation
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|31.12.23
£
241,658
240
532
2,210
360
448
382
559
45,037
291,426
31.12.23
£
45,037|31.12.22
£
159,549
295
679
4,420
-
391
503
444
45,299|
|---|---|---|
|||211,580|
|||31.12.22
£
45,298|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **9. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
Trustees|31.12.23
£
101,342
(1,542)
1,436
101,236
31.12.23
8
3
11|31.12.22
£
91,292
(2,392)
1,189|
|---|---|---|
|||90,089|
|||31.12.22
9
3
12|
No employees received emoluments in excess of £60,000.
continued...
Page 12
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 December 2023**
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Charitable activities
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11.**
**TANGIBLE FIXED ASSETS**
Improvements
Freehold
to
property
property
£
£
**COST**
At 1 January 2023
383,283
715,582
Additions
-
-
At 31 December 2023
383,283
715,582
**DEPRECIATION**
At 1 January 2023
64,300
68,152
Charge for year
7,666
34,076
At 31 December 2023
71,966
102,228
**NET BOOK VALUE**
At 31 December 2023
311,317
613,354
At 31 December 2022
318,983
647,430|**ACTIVITIES**
Unrestricted
fund
£
2,034
52,039
102,112
205
4,000
160,390
171,114
(10,724)
30,737
20,013
380,388
400,401
Fixtures
and
fittings
£
280,374
860
281,234
277,308
3,195
280,503
731
3,066||Restricted
fund
£
25,355
-
-
-
37,127
62,482
40,466
22,016
(30,737)
(8,721)
681,506
672,785
Computer
equipment
£
-
400
400
-
100
100
300
-|Total
funds
£
27,389
52,039
102,112
205
41,127|
|---|---|---|---|---|
|||||222,872|
|||||211,580|
|||||11,292
-|
|||||11,292
1,061,894|
|||||1,073,186|
|||||Totals
£
1,379,239
1,260
1,380,499
409,760
45,037
454,797
925,702
969,479|
continued...
Page 13
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **12. FIXED ASSET INVESTMENTS**
|**12.**|**FIXED ASSET INVESTMENTS**||||
|---|---|---|---|---|
|||Shares in|||
|||group|Listed||
|||undertakings|investments|Totals|
|||£|£|£|
||**MARKET VALUE**||||
||At 1 January 2023 and 31 December 2023|11|3,268|3,279|
||**NET BOOK VALUE**||||
||At 31 December 2023|11|3,268|3,279|
||At 31 December 2022|11|3,268|3,279|
||There were no investment assets outside the UK.||||
|**13.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31.12.23|31.12.22|
||||£|£|
||Trade debtors||20,862|6,028|
||Other debtors||4,590|25,607|
||VAT||1,713|-|
||||27,165|31,635|
|**14.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31.12.23|31.12.22|
||||£|£|
||Bank loans and overdrafts (see note 16)||5,000|5,000|
||Trade creditors||5,775|1,756|
||Social security and other taxes||2,560|595|
||VAT||-|1,691|
||Other creditors||282|246|
||Accrued expenses||800|750|
||||14,417|10,038|
continued...
Page 14
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
|**15.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
31.12.23
£
Bank loans (see note 16)
7,457
**16.**
**LOANS**
An analysis of the maturity of loans is given below:
31.12.23
£
Amounts falling due within one year on demand:
Bank loans
5,000
Amounts falling between one and two years:
Bank loans - 1-2 years
7,457
**17.**
**MOVEMENT IN FUNDS**
Net
Transfers
movement
between
At 1.1.23
in funds
funds
£
£
£
**Unrestricted funds**
General fund
400,401
(1,403)
9,501
**Restricted funds**
General Fund
672,785
(19,985)
(9,501)
**TOTAL FUNDS**
1,073,186
(21,388)
-
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
188,727
(190,130)
**Restricted funds**
General Fund
81,311
(101,296)
**TOTAL FUNDS**
270,038
(291,426)|31.12.22
£
12,399
31.12.22
£
5,000
12,399
At
31.12.23
£
408,499
643,299
1,051,798
Movement
in funds
£
(1,403)
(19,985)
(21,388)|
|---|---|
Page 15
continued...
**Longwell Green Memorial Hall and Playing Field Association**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **17. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|At 1.1.22
£
380,388
681,506
1,061,894|Net
movement
in funds
£
(10,724)
22,016
11,292|Transfers
between
funds
£
30,737
(30,737)
-|At
31.12.22
£
400,401
672,785|
|---|---|---|---|---|
|||||1,073,186|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|Incoming
resources
£
160,390
62,482
222,872|Resources
Movement
expended
in funds
£
£
(171,114)
(10,724
(40,466)
22,016
(211,580)
11,292|Resources
Movement
expended
in funds
£
£
(171,114)
(10,724
(40,466)
22,016
(211,580)
11,292|
|---|---|---|---|
||||11,292|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|At 1.1.22
£
380,388
681,506
1,061,894|Net
movement
in funds
£
(12,127)
2,031
(10,096)|Transfers
between
funds
£
40,238
(40,238)
-|At
31.12.23
£
408,499
643,299|
|---|---|---|---|---|
|||||1,051,798|
Page 16
continued...
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **17. MOVEMENT IN FUNDS - continued**
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
**Restricted funds**
General Fund
**TOTAL FUNDS**|Incoming
resources
£
349,117
143,793
492,910|Resources
Movement
expended
in funds
£
£
(361,244)
(12,127)
(141,762)
2,031
(503,006)
(10,096)|
|---|---|---|
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2023.
Page 17
**Longwell Green Memorial Hall and Playing Field Association**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2023**|||
|---|---|---|
||31.12.23|31.12.22|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|40,865|27,389|
|**Other trading activities**|||
|Hall activities and room hire|94,009|87,156|
|Other income|13,825|14,956|
||107,834|102,112|
|**Investment income**|||
|Deposit account interest|350|74|
|Dividends|85|131|
|HMRC interest received|33|-|
||468|205|
|**Charitable activities**|||
|Membership subscriptions|675|1,969|
|Other activities|3,780|2,700|
|Rent|56,400|36,000|
|Services|12,525|11,370|
||73,380|52,039|
|**Other income**|||
|South Gloucestershire Grants|46,991|7,500|
|Football Association Grants|-|33,627|
|Oldland PC Grants|500|-|
||47,491|41,127|
|**Total incoming resources**|270,038|222,872|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Purchases|3,548|2,649|
|Entertainers|200|970|
|Wages|101,342|91,292|
|Social security|(1,542)|(2,392)|
|Pensions|1,436|1,189|
|Advertising|973|249|
|Sundry|-|949|
|Telephone|1,491|863|
|Accountancy|1,025|2,399|
|Book keeping|3,650|3,000|
|Carried forward|112,123|101,168|
This page does not form part of the statutory financial statements
Page 18
**Longwell Green Memorial Hall and Playing Field Association**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2023**|||
|---|---|---|
||31.12.23|31.12.22|
||£|£|
|**Other trading activities**|||
|Brought forward|112,123|101,168|
|Rates and water|1,550|3,190|
|Heat and light|35,772|22,066|
|Repairs and renewals|74,353|18,764|
|Other premises costs|7,604|6,597|
|Insurance|7,832|7,570|
|Subscriptions and licences|2,424|194|
|Postage and stationary|240|295|
|Computer expenses|532|679|
|Legal and professional|2,210|4,420|
|Training|360|-|
|Bank charges|448|391|
|Bank loan interest|382|503|
|Card charges|559|444|
|Depreciation of freehold property|7,666|7,666|
|Depreciation of improvements to property|34,076|34,076|
|Depreciation of fixtures & fittings|3,195|3,557|
|Computer equipment|100|-|
||291,426|211,580|
|Total resources expended|291,426|211,580|
|**Net (expenditure)/income**|(21,388)|11,292|
This page does not form part of the statutory financial statements
Page 19
**REGISTERED COMPANY NUMBER: CE018721 (England and Wales) REGISTERED CHARITY NUMBER: 1185163**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 December 2023**
**for**
**Longwell Green Memorial Hall and Playing Field Association**
Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH
**Longwell Green Memorial Hall and Playing Field Association**
## **Contents of the Financial Statements for the Year Ended 31 December 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Cash Flow Statement**||8||
|**Notes to the Cash Flow Statement**||9||
|**Notes to the Financial Statements**|10|to|17|
|**Detailed Statement of Financial Activities**|18|to|19|
**Longwell Green Memorial Hall and Playing Field Association**
## **Report of the Trustees**
## **for the Year Ended 31 December 2023**
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Charity No. 1185163 Trustees The following Trustees served during the year:
- Christopher Wyrill - Appointed 01.01.2013
- John Gibbs - Appointed 17.12.2015
- Neale Saunders - Appointed 17.12.2015 (deceased 01.11.23)
- Liane Saunders - Appointed 20.12.2023
Accountants
Norton Tax Shops Limited - Station Road, Keynsham Solicitors Ince & Co superseded by Buckles Solicitors LLP - Queen Square, Bristol
## **OBJECTIVES AND ACTIVITIES**
The current Chairman and Trustees and Management Team were elected in previous election with roles and responsibilities being considered based on individual expereirience. Management structure of the Centre is based on those skills and its Management Committee.
The Trustees are able to report that Longwell Green Memorial Hall & Playing Fields Association Charity Incorporated Organisation (CIO business for the year has been undertaken and completed without any unusual interruptions, enabling the Charity to continue its work to meet its operational values.
The organisations registered name is: Longwell Green Community Centre Memorial Hall and Playing Fields Association CIO.
Address: Shellards Road, Longwell Green, Bristol, BS30 9DU Formed: 02-09-1949 Registered: 04-09-2019 Registration Number: 1185163 Status: Charity Incorporated Organisation
Governance delivered by compliance with the existing constitution and Commissions guidance.
Trustees are nominated and elected by an open vote by the members at the AGM, the trustees, interviewed and elected by a vote of the trustees, propose any replacement trustees.
Longwell Green Memorial and Playing Fields CIO Trustees Annual Report
## **CHAIR'S REPORT**
The whole of 2023 was over shadowed by the sudden death in November of our Deputy Chairman Neale Saunders. Neale made an immense contribution to the Centre and over the past 10 years was key to our development and success, he did so much work, most of which was never seen, incredibly hardworking and committed to the Centre.
To remember Neale and as a mark of respect and appreciation the Ellacombe Room has been renamed; Neale's Lounge & Bar.
We completed the first full year of operating the 3G football pitch and facility with hundreds of juniors and seniors using it 7 days a week, a great job has been done in growing activities with local schools, women and men's walking football and several inclusive and disability groups for all ages.
Page 1
**Longwell Green Memorial Hall and Playing Field Association**
## **Report of the Trustees**
## **for the Year Ended 31 December 2023**
Hall and party room bookings have continued to grow and we have a high level of existing group's continuing to use the Centre as well as several new groups.
Skittles are still here on average 4 nights a week, they have been at the Centre for many years. The Oldland Players Theatre Company moved to the Centre after over 30 years at St Anne's in Oldland
We have decided to keep room hire at the same rates as 2023 for existing users. As the majority are on member's rates we are expecting at least one person of the group to be a member of the Centre.
The Eisteddfod returned again in 2023 and had a successful week at the end of which they gave us a fantastic donation, which has been used to upgrade our fire alarm system.
Our energy and other costs continued to increase through the year so growth in income is essential to maintain the quality and standard of facilities we have. Money has been spent on fire alarm up grade, CCTV improvements, car park and lighting repairs as well as general repairs and decoration. We did get a MAF grant from SGC that helped with the CCTV cost, also a local grant of from Oldland Parish Council.
At long last our 40-year-old shower boiler and installation was finally replaced at a cost of £57000 with a grant SGC secured by Longwell Green Senior football, the grant of £48000 made a major contribution towards the overall cost.
One of our four heating boilers requires replacing, also work is required to our flat roof these are just two of our known projects for 2024, others will no doubt jump out and surprise us.
The Stand Up and Reach Out social group along with the Alzheimer's group, Tuesday Club and Probus are successful and provide great opportunities for people to meet and socialise.
We have renewed our contract with Acorn Health & Safety as our H&S advisors and auditors' and Norton Tax of Keynsham is our Financial Auditors and Accountants
The new membership scheme was introduced with two entry levels, Standard membership £10 and an Enhanced membership £15 which gives the member discount off bar drinks. Membership, gives 20% reduction on room hire, The Standard rate has not been increased for several years. Member numbers are again on the increase.
The Centre is still a self funding business established as CIO charity organisation with have two wholly owned Limited companies, Longwell Green Trading Ltd, which is responsible for all bar operations, and Longwell Green Community Sports Ltd, which is responsible for the 3G Facility.
It is important to grow our income to enable us to cover all our costs and fund projects, grants are becoming more and more difficult to secure.
The Trustees are satisfied the Centre is in a good place, well managed and financially controlled; which is essential for compliance and to keep us afloat.
Our Management Team and all our staff provide a great service and do their jobs well, we are very fortunate to have such a good team.
The Trustees thank the Management Team staff for all the hard work and support also all the Centre users.
Statement of trustee's responsibilities in relation to the financial statement.
The charity trustees are responsible for preparing trustees annual report and financial statements in accordance with the applicable law and united Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011- the applicable Charities (Accounts and Reports) regulations and provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
**Longwell Green Memorial Hall and Playing Field Association**
## **Report of the Trustees**
## **for the Year Ended 31 December 2023**
Christopher Wyrill
Longwell Green Memorial Hall & Playing Fields Association CIO
March 2024
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
CE018721 (England and Wales)
## **Registered Charity number**
1185163
## **Registered office**
Community Centre Shellards Road Longwell Green Bristol BS30 9DU
## **Trustees**
Mr J Gibbs Mr N Saunders (deceased 1.11.23) Mr C Wyrill
## **Independent Examiner**
Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH
Approved by order of the board of trustees on 5 April 2024 and signed on its behalf by:
Mr C Wyrill - Trustee
Page 3
**Independent Examiner's Report to the Trustees of Longwell Green Memorial Hall and Playing Field Association**
## **Independent examiner's report to the trustees of Longwell Green Memorial Hall and Playing Field Association ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Mark Loader The Association of Accounting Technicians
Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH
5 April 2024
Page 4
**Longwell Green Memorial Hall and Playing Field Association**
## **Statement of Financial Activities**
## **for the Year Ended 31 December 2023**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Charitable activities
Other trading activities
3
Investment income
4
Other income
**Total**
**EXPENDITURE ON**
Raising funds
6
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
17
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
7,045
73,380
107,834
468
-
188,727
190,130
(1,403)
9,501
8,098
400,401
408,499|Restricted
fund
£
33,820
-
-
-
47,491
81,311
101,296
(19,985)
(9,501)
(29,486)
672,785
643,299|31.12.23
Total
funds
£
40,865
73,380
107,834
468
47,491
270,038
291,426
(21,388)
-
(21,388)
1,073,186
1,051,798|31.12.22
Total
funds
£
27,389
52,039
102,112
205
41,127|
|---|---|---|---|---|
|||||222,872|
|||||211,580|
|||||11,292
-|
|||||11,292
1,061,894|
|||||1,073,186|
The notes form part of these financial statements
Page 5
## **Longwell Green Memorial Hall and Playing Field Association**
## **Balance Sheet**
## **31 December 2023**
|Notes
**FIXED ASSETS**
Tangible assets
11
Investments
12
**CURRENT ASSETS**
Debtors
13
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
15
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
312,348
3,279
315,627
(2,780)
117,526
114,746
(14,417)
100,329
415,956
(7,457)
408,499|Restricted
fund
£
613,354
-
613,354
29,945
-
29,945
-
29,945
643,299
-
643,299|31.12.23
Total
funds
£
925,702
3,279
928,981
27,165
117,526
144,691
(14,417)
130,274
1,059,255
(7,457)
1,051,798
408,499
643,299
1,051,798|31.12.22
Total
funds
£
969,479
3,279
972,758
31,635
91,230
122,865
(10,038)
112,827
1,085,585
(12,399)
1,073,186
400,401
672,785
1,073,186|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
**Longwell Green Memorial Hall and Playing Field Association**
## **Balance Sheet - continued**
## **31 December 2023**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 5 April 2024 and were signed on its behalf by:
Mr J Gibbs - Trustee
Mr C Wyrill - Trustee
The notes form part of these financial statements
Page 7
**Longwell Green Memorial Hall and Playing Field Association**
## **Cash Flow Statement**
## **for the Year Ended 31 December 2023**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
**Cash flows from financing activities**
Loan repayments in year
Net cash used in financing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|31.12.23
£
32,030
32,030
(1,260)
468
(792)
(4,942)
(4,942)
26,296
91,230
117,526|31.12.22
£
7,122
7,122
-
205
205
(4,823)
(4,823)
2,504
88,726
91,230|
|---|---|---|
The notes form part of these financial statements
Page 8
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Cash Flow Statement**
## **for the Year Ended 31 December 2023**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**OPERATING ACTIVITIES**||||
|---|---|---|---|
|||31.12.23|31.12.22|
|||£|£|
|**Net (expenditure)/income for the reporting period (as per the**||||
|**Statement of Financial Activities)**||(21,388)|11,292|
|**Adjustments for:**||||
|Depreciation charges||45,037|45,299|
|Interest received||(468)|(205)|
|Decrease/(increase) in debtors||4,470|(10,247)|
|Increase/(decrease) in creditors||4,379|(39,017)|
|**Net cash provided by operations**||32,030|7,122|
|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||At 1.1.23|Cash flow|At 31.12.23|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|91,230|26,296|117,526|
||91,230|26,296|117,526|
|**Debt**||||
|Debts falling due within 1 year|(5,000)|-|(5,000)|
|Debts falling due after 1 year|(12,399)|4,942|(7,457)|
||(17,399)|4,942|(12,457)|
|**Total**|73,831|31,238|105,069|
**2. ANALYSIS OF CHANGES IN NET FUNDS**
The notes form part of these financial statements
Page 9
**Longwell Green Memorial Hall and Playing Field Association**
**for the Year Ended 31 December 2023**
## **Notes to the Financial Statements**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
## **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.
|Freehold property|- 2% on cost|
|---|---|
|Improvements to property|- at varying rates on cost|
|Fixtures and fittings|- 15% on cost|
|Computer equipment|- 25% on reducing balance|
## **Taxation**
The charity is exempt from corporation 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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 10
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
|**2.**
**DONATIONS AND LEGACIES**
Donations
**3.**
**OTHER TRADING ACTIVITIES**
Hall activities and room hire
Other income
**4.**
**INVESTMENT INCOME**
Deposit account interest
Dividends
HMRC interest received
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Membership subscriptions
Charitable activities
Other activities
Charitable activities
Rent
Charitable activities
Services
Charitable activities
**6.**
**RAISING FUNDS**
**Other trading activities**
Purchases
Staff costs
Advertising
Sundry
Telephone
Accountancy
Book keeping
Rates and water
Heat and light
Repairs and renewals
Other premises costs
Insurance
Subscriptions and licences
Carried forward|31.12.23
£
40,865
31.12.23
£
94,009
13,825
107,834
31.12.23
£
350
85
33
468
31.12.23
£
675
3,780
56,400
12,525
73,380
31.12.23
£
3,748
101,236
973
-
1,491
1,025
3,650
1,550
35,772
74,353
7,604
7,832
2,424
241,658|31.12.22
£
27,389
31.12.22
£
87,156
14,956|
|---|---|---|
|||102,112|
|||31.12.22
£
74
131
-
205
31.12.22
£
1,969
2,700
36,000
11,370
52,039
31.12.22
£
3,619
90,089
249
949
863
2,399
3,000
3,190
22,066
18,764
6,597
7,570
194|
|||159,549|
continued...
Page 11
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **6. RAISING FUNDS - continued**
## **Other trading activities - continued**
## **7.**
|Brought forward
Postage and stationary
Computer expenses
Legal and professional
Training
Bank charges
Bank loan interest
Card charges
Depreciation
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|31.12.23
£
241,658
240
532
2,210
360
448
382
559
45,037
291,426
31.12.23
£
45,037|31.12.22
£
159,549
295
679
4,420
-
391
503
444
45,299|
|---|---|---|
|||211,580|
|||31.12.22
£
45,298|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **9. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
Trustees|31.12.23
£
101,342
(1,542)
1,436
101,236
31.12.23
8
3
11|31.12.22
£
91,292
(2,392)
1,189|
|---|---|---|
|||90,089|
|||31.12.22
9
3
12|
No employees received emoluments in excess of £60,000.
continued...
Page 12
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 December 2023**
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Charitable activities
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
Raising funds
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11.**
**TANGIBLE FIXED ASSETS**
Improvements
Freehold
to
property
property
£
£
**COST**
At 1 January 2023
383,283
715,582
Additions
-
-
At 31 December 2023
383,283
715,582
**DEPRECIATION**
At 1 January 2023
64,300
68,152
Charge for year
7,666
34,076
At 31 December 2023
71,966
102,228
**NET BOOK VALUE**
At 31 December 2023
311,317
613,354
At 31 December 2022
318,983
647,430|**ACTIVITIES**
Unrestricted
fund
£
2,034
52,039
102,112
205
4,000
160,390
171,114
(10,724)
30,737
20,013
380,388
400,401
Fixtures
and
fittings
£
280,374
860
281,234
277,308
3,195
280,503
731
3,066||Restricted
fund
£
25,355
-
-
-
37,127
62,482
40,466
22,016
(30,737)
(8,721)
681,506
672,785
Computer
equipment
£
-
400
400
-
100
100
300
-|Total
funds
£
27,389
52,039
102,112
205
41,127|
|---|---|---|---|---|
|||||222,872|
|||||211,580|
|||||11,292
-|
|||||11,292
1,061,894|
|||||1,073,186|
|||||Totals
£
1,379,239
1,260
1,380,499
409,760
45,037
454,797
925,702
969,479|
continued...
Page 13
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **12. FIXED ASSET INVESTMENTS**
|**12.**|**FIXED ASSET INVESTMENTS**||||
|---|---|---|---|---|
|||Shares in|||
|||group|Listed||
|||undertakings|investments|Totals|
|||£|£|£|
||**MARKET VALUE**||||
||At 1 January 2023 and 31 December 2023|11|3,268|3,279|
||**NET BOOK VALUE**||||
||At 31 December 2023|11|3,268|3,279|
||At 31 December 2022|11|3,268|3,279|
||There were no investment assets outside the UK.||||
|**13.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31.12.23|31.12.22|
||||£|£|
||Trade debtors||20,862|6,028|
||Other debtors||4,590|25,607|
||VAT||1,713|-|
||||27,165|31,635|
|**14.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||31.12.23|31.12.22|
||||£|£|
||Bank loans and overdrafts (see note 16)||5,000|5,000|
||Trade creditors||5,775|1,756|
||Social security and other taxes||2,560|595|
||VAT||-|1,691|
||Other creditors||282|246|
||Accrued expenses||800|750|
||||14,417|10,038|
continued...
Page 14
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
|**15.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
31.12.23
£
Bank loans (see note 16)
7,457
**16.**
**LOANS**
An analysis of the maturity of loans is given below:
31.12.23
£
Amounts falling due within one year on demand:
Bank loans
5,000
Amounts falling between one and two years:
Bank loans - 1-2 years
7,457
**17.**
**MOVEMENT IN FUNDS**
Net
Transfers
movement
between
At 1.1.23
in funds
funds
£
£
£
**Unrestricted funds**
General fund
400,401
(1,403)
9,501
**Restricted funds**
General Fund
672,785
(19,985)
(9,501)
**TOTAL FUNDS**
1,073,186
(21,388)
-
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
188,727
(190,130)
**Restricted funds**
General Fund
81,311
(101,296)
**TOTAL FUNDS**
270,038
(291,426)|31.12.22
£
12,399
31.12.22
£
5,000
12,399
At
31.12.23
£
408,499
643,299
1,051,798
Movement
in funds
£
(1,403)
(19,985)
(21,388)|
|---|---|
Page 15
continued...
**Longwell Green Memorial Hall and Playing Field Association**
**Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **17. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|At 1.1.22
£
380,388
681,506
1,061,894|Net
movement
in funds
£
(10,724)
22,016
11,292|Transfers
between
funds
£
30,737
(30,737)
-|At
31.12.22
£
400,401
672,785|
|---|---|---|---|---|
|||||1,073,186|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|Incoming
resources
£
160,390
62,482
222,872|Resources
Movement
expended
in funds
£
£
(171,114)
(10,724
(40,466)
22,016
(211,580)
11,292|Resources
Movement
expended
in funds
£
£
(171,114)
(10,724
(40,466)
22,016
(211,580)
11,292|
|---|---|---|---|
||||11,292|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
General Fund
**TOTAL FUNDS**|At 1.1.22
£
380,388
681,506
1,061,894|Net
movement
in funds
£
(12,127)
2,031
(10,096)|Transfers
between
funds
£
40,238
(40,238)
-|At
31.12.23
£
408,499
643,299|
|---|---|---|---|---|
|||||1,051,798|
Page 16
continued...
**Longwell Green Memorial Hall and Playing Field Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **17. MOVEMENT IN FUNDS - continued**
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
**Restricted funds**
General Fund
**TOTAL FUNDS**|Incoming
resources
£
349,117
143,793
492,910|Resources
Movement
expended
in funds
£
£
(361,244)
(12,127)
(141,762)
2,031
(503,006)
(10,096)|
|---|---|---|
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2023.
Page 17
**Longwell Green Memorial Hall and Playing Field Association**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2023**|||
|---|---|---|
||31.12.23|31.12.22|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|40,865|27,389|
|**Other trading activities**|||
|Hall activities and room hire|94,009|87,156|
|Other income|13,825|14,956|
||107,834|102,112|
|**Investment income**|||
|Deposit account interest|350|74|
|Dividends|85|131|
|HMRC interest received|33|-|
||468|205|
|**Charitable activities**|||
|Membership subscriptions|675|1,969|
|Other activities|3,780|2,700|
|Rent|56,400|36,000|
|Services|12,525|11,370|
||73,380|52,039|
|**Other income**|||
|South Gloucestershire Grants|46,991|7,500|
|Football Association Grants|-|33,627|
|Oldland PC Grants|500|-|
||47,491|41,127|
|**Total incoming resources**|270,038|222,872|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Purchases|3,548|2,649|
|Entertainers|200|970|
|Wages|101,342|91,292|
|Social security|(1,542)|(2,392)|
|Pensions|1,436|1,189|
|Advertising|973|249|
|Sundry|-|949|
|Telephone|1,491|863|
|Accountancy|1,025|2,399|
|Book keeping|3,650|3,000|
|Carried forward|112,123|101,168|
This page does not form part of the statutory financial statements
Page 18
**Longwell Green Memorial Hall and Playing Field Association**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 December 2023**|||
|---|---|---|
||31.12.23|31.12.22|
||£|£|
|**Other trading activities**|||
|Brought forward|112,123|101,168|
|Rates and water|1,550|3,190|
|Heat and light|35,772|22,066|
|Repairs and renewals|74,353|18,764|
|Other premises costs|7,604|6,597|
|Insurance|7,832|7,570|
|Subscriptions and licences|2,424|194|
|Postage and stationary|240|295|
|Computer expenses|532|679|
|Legal and professional|2,210|4,420|
|Training|360|-|
|Bank charges|448|391|
|Bank loan interest|382|503|
|Card charges|559|444|
|Depreciation of freehold property|7,666|7,666|
|Depreciation of improvements to property|34,076|34,076|
|Depreciation of fixtures & fittings|3,195|3,557|
|Computer equipment|100|-|
||291,426|211,580|
|Total resources expended|291,426|211,580|
|**Net (expenditure)/income**|(21,388)|11,292|
This page does not form part of the statutory financial statements
Page 19