Registered charity numb¢r. 1192590 Elson Community Librdry & Hub Report of the Trustees and Unaudited Financial Staiements 31 Ikcember 2024
Elson Commuaity Llbrary th Hllb Contents P* Business Infor10 Charirmall'5 Rewrt Independeni ExaminefsR¢r of Financial Acti¥iiies Bat3n¢e Sheet Not¢s M th¢ Accounts
EISOD Commulty Ltbr•ry & Hyb Business Inforni•ilon Trustees Janict Al]rnnd- Chair Jane Henry Karen Hulthiry David kUleS Richard Earle Robert Caton James Huithison Trca511Ttr Jajnes Hutchisott JPJ Bardolph ACconbI) Limikd 1st Ftoor, Unli 12 Compass Po¢nt F.nsign Way Hamble Souih3]npwn Hampshire S0314RA Busin1 *ddrtts 136 ChantTy Road Elson Goswrt Hampsh¢ P0124NG
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Ebon ComrnMDity Library & Hub Indtp¢ndeAt Examiner'$ Report to tbe Trn$iee of th¢ El¢on Commuknifv LibraTh' & Hub for tht >'t*r ended 31 Deetmber 2024 I repnn io Ihc trjswcs on mv ex8minari¢)n Of xcountsofthc ave chari.{"¢he Trusr'l for thc ended 31 Tkn'LYnkr ?024. Responsibilities axd b¥sis of POrt As (he iharit%'S truM¢e& IDU are rcwnsiblt for the preparJiion of the xrimjnts in aOrdanCe with Ihc rnqu1rimLts of thc Charities Aci 2011 1.thc Aei-i. I rewirt in resFKxi of mi examin10 ol- the T.5 xcounts carried out under S¢¢lion 145 of the 2011 .Acg Jnd in carr%ing our mv exatnin3tion. I haie folloi4.ed all the applicable Direcuons gii'en b) Ihe Chariiv Cotnmission un(IcT seclion 14&5Xb) ofth¢Aci. IDdtptDdeof tLwnlDej ststement I haN'¢ wmpleied mi. e¥arnination. I confirm th no mrial matter5 ha%e Come ID mi. atteniion in the accounting records there Thoi kew in accordance '11h 5ecuon 130 ofthe Charities ACL or thL c0nL5 did ni)i iliih the accouniing rLx(Kds." or the accoun did rtol rompl%" with the applicable requiTUKthts roncerning the at¥J C{1¢nI of I hai'c no and h.¢ com¢ across ho othLY in conncaion thc cxamittation 10 JPJ Barth>lph A¢counTabl! Limit¢d Chartered Accounw Isi Floor. Unli 12 CompLss Poit)I Ensign WaN' IIarnble Souihtsmpion Harnp%hire S0314RA 31 292>
E150n Community Ubrary & H•b Staternent of Fingn¢ial Activities for the year eDded 31 De¢¢thber 2024 2024 2023 Grants and donations Charitsbk actiblties Oihcr tradin8 a¢iiviii¢s Inre Teceivab 45.307 31238 8.481 6.306 20.443 20.753 329 Tot1 i•cou¥in8 resou¢5 72.385 60.522 txptDded Charitsble a1VIlieS Governanc¢ costs 46.820 2.749 45.197 1.410 Tol•l rt#our¢u exptmded 49.569 46.607 N¢1 irteomin8 Tee5 & nei for Ihe )¢ar Nti mv¢meni in funds 22.816 13.915 22.816 13.915 Rtton¢ilitioll Of Too] funds broughi f0Th4wd 41.622 27.707 Totsl (•nds tarried for#rd 64.438 41.622
Elstsn Comn¥uDity library & Hub Balxnte Sheet *9 at 31 Decemb¢r 2024 2024 2023 Fixed asseis Fixlur¢% filtin8s & equipmertt 17.632 3.529 Currtit asset Stock and work progrtss BankTruilding balan¢es Cash in hand Other Curtent ats and PTepayments 262 65.760 94 457 06.573 273 51,144 77 459 51.953 Curreni Itabilities Deferred income Oth¢r liabiliiies and accruajs 18.823 13.032 828 13.860 19.767 Yd ¢llrrtnt Asjtts 46.8(I6 38.093 Ntt asstts 41.622 F¥DdJ Unre5tri¢ted fund5 64.438 41.622 (A.4i8 41.622
EJsoA ComwNity Ubrry & H¥b Yotes io th¢ Atrounts for the >eaT ¢nded JI Ik¢tmbtr2024 I ACCOiIYTINC POLICIES lal Iran5aciion unkss (Alwsist swed In Tekvant tK¢S io the Tht £(rn$ been prepa¢&l in acctydaTtt Mith the Stsew4ent of Ptste ALYthmiing and R4knt]8 b>, ckntS prewr%lI Counts In 7th FI1 R4xmirg Siatyjard ylKaNe In UK and RePuw of Irela2 IFRS 1021 effeciiwtjwuw !019 Ibl Fnd4 GenEral ftm& represeni the fthxls rftht are io an) Tegarding ttrir uge and art ¥Trwlablt fly g•Thl pup(ws Fwvjs dtSiyd for pw by thin the objeets rf tht (Vi ReYrKtnS se kn srrtclf] bv d(wr fwwJ5 are Ic) Iwc•miKzresotr¢5 ra¥able. excw In so tsT asthev kne ir4yabk (rffirl TrwJin8 Inc(f£ IS5et ofrddCxpcwSl bWTelleUs offv wr1vit5 IrK(xJie Tetovuabk rtttNcd Gift LS Wstd at time ofthe dln Idi R¢g•nrtC5txptdcd Experlre iMsLS arml Ettntlassifd heling5 ihat apwtwe I C05t rda¢cd io ihe e1C tQ5ts carw be allrlbJd partui&T heJtsw FuThJrAIng ca%ts Incwred in V(Iw aTrJ tht of dikyrnirl1nS Inf(knwx)n irt 5UPPWt xt1w5 art costs iWTed directly irt 51PFth of IFcts of the ¢kn. (kYtrnwKe t05ts are tkne asSfriated th the8overnart¢rWtso(tt". lel TAYtth The ¢hariry Isexethw rtschW1ItIt$ 2•24 2023 firan [kmI(u recthvrd U.163 25J57 i.731 45_307 Chiriilbtt lldi¥lik* Membuth4) CollectTon 756 1.942 5.783 4238
ELwn Library & Hub Oies to the Actobtyts for rhe ytar ¢Mded 31 De¢crnbtr2024 2•24 2023 s¢5 6.829 5Jk7F 7.712 ?25 ?0.443 hire Tearwm Other Inc£M 8.130 5.149 7.289 20.7£ J Intrrest i#eivaNe 329 Ttst•l 71385 3 RtYJMfftS txwdrd 2024 Ch•ritsNe rliYitKx Purchases 12.256 85 Pensi(5 EmpbY&s Nl Staff traininBkTrJ wrJf¥r 12.689 379 342 Y2 58 Li8ht heat CFeanm8 Repairs and ma1nttna¢ Te1ephtsw Inttri sI10.and rthns 9.385 627 222 10.035 4.764 2.3?5 595 Cthr c( Adv<nisingaTrJ PR 1kprttialry 787 574 5.592 1.653 46.820 45.197 Atcountsnts ftts Wt¥J 756 1.593 2.749 816 594 T•È•l restsllrrt5 eAPtlldtd 4&f
Eigott Commuaity Library & Hub otes to the A¢couDts for the year ended 31 De¢eJDbtr 2024 4 FTXtd asstts PlaTri ttd Fixtures fJtliD mathinery & tquipmeD¢ Tot1 Cosi Al l January 2024 AddTlions 469 5.444 7.797 8266 19.695 Ai 31 Dccembtr2024 5.913 22.fM8 27.961 DePtilt1& Ai l January 2024 ChaTge tor the )¢ar Ai 31 Decem1 2024 282 1,182 1.4fA 4.455 4.410 8.865 4.737 5.592 10.329 tt book val¥t Ai 31 De¢etnbeT 2024 At 31 December 202) 4.449 17.632 187 3.529 S Fulld$ 2•24 2623 Unlestric ftsnds broughi fon4wd Nei rrK)v¢menl in funds uresTricted fund5 caTried forward 41.622 22.816 27.707 13.915 41.622 64.438 During the >rar. the chaTifv Te¢ei¥ed gnnt funding from G)srMin Borough Coun¢il 10 en3bk them proi'ide a modem and ¢iCIent Inforniaiion and T¢chwkn. wite to ajloii. education and access to all ofthe ¢ommunity. The ¢hariry has desiared tht* funds 8$ follows: 2024 2023 Grani intow£ received Exp¢ndEd during th¢ peri Designated fund hknce ¢arrd fowward 23.023 16.845 6.178