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 Infor￿￿10￿ Charirmall'5 Rewrt Independeni ExaminefsR¢r of Financial Acti¥iiies Bat3n¢e Sheet Not¢s M th¢ Accounts EISOD Commu￿lty Ltbr•ry & Hyb Business Inforni•ilon Trustees Janict Al]rnnd- Chair Jane Henry Karen Hulthi￿ry David ￿kUleS Richard Earle Robert Caton James Huithison Trca511Ttr Jajnes Hutchisott JPJ Bardolph ACco￿n￿bI) Limikd 1st Ftoor, Unli 12 Compass Po¢nt F.nsign Way Hamble Souih3]npwn Hampshire S0314RA Busin￿1 *ddrtts 136 ChantTy Road Elson Goswrt Hampsh￿¢ P0124NG comm￿￿1￿ ijbrw & Hwb Clwrmun¥ ]<¢w lor thtJrafc￿ JI EYvxrthr2¢ll4 In Nlayufthh )ttsw¢wdl bay¢1￿¢0 (wThfrww•t5 t5JW 778 arr du JKX pJy XYJtrEly ￿ the lknry a￿1 knli&a)ychthlr¢n ofam age5L7rr￿￿Y TharwdiffEXD11#7x (jui hub k% iisrd rrt)tt by wl¢ ol all *ges ekkdv aThl )R¥4 &¢ us Oui a(Imin ￿&18￿11￿ b¢ aBJW is the ¢bfiht lkn duFtiig her of knily orwiSi¥ e%th*5 ￿ q￿ne￿> i¥att The CFL H￿fi￿ty, )wr LY&¥5•TusfiJ1•5thepMIousyL*5 ryO?J. AlTh?ntl ChditoftheTtuw£ FI￿n Iltsb ￿￿￿h￿On Igloilzozs 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 a￿ve 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 a￿OrdanCe with Ihc rnqu1rimL￿ts of thc Charities Aci 2011 1.thc Aei-i. I rewirt in resFKxi of mi examin￿10￿ 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 tLwnlDe￿j ststement I haN'¢ wmpleied mi. e¥arnination. I confirm th￿ no m￿rial matter5 ha%e Come ID mi. atteniion in the accounting records there Thoi kew in accordance ￿'11h 5ecuon 130 ofthe Charities ACL or thL ￿c0￿nL5 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 In*re￿ Teceivab 45.307 31238 8.481 6.306 20.443 20.753 329 Tot*1 i•cou¥in8 resou￿¢5 72.385 60.522 txptDded Charitsble a￿1VIlieS 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¢ili*tioll 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 a￿ts 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 ComwN*ity Ubr*ry & 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 P￿tste ALYthmiing and R4knt]￿8 b>, cknt￿S prewr%￿lI ￿Counts In ￿7th FI￿1￿ R4xmirg Siatyjard ylKaNe In UK and RePuw￿ of Irela￿2 IFRS 1021 effeciiwtjwuw !019 Ibl F*nd4 GenEral ftm& represeni the fthxls rftht are io an) Tegarding ttrir uge and art ¥Trwlablt fly g•Thl pup(ws Fwvjs dtSiy*d for pw by thin the objeets rf tht (￿Vi￿ ReYrKt￿nS ￿se kn srrtclf]￿ bv ￿ d(wr fwwJ5 are Ic) Iwc•miKzreso*tr¢5 r￿a¥able. excw In so tsT asthev kne ir4yabk (rffir*￿l TrwJin8 Inc(f£ IS5￿￿et ofrd*dCxpc￿wSl￿￿ bWTelleUs￿ offv wr1vit￿5 IrK(xJie Tetovuabk rtttNcd Gift LS Wstd at time ofthe d￿￿l￿n Idi R¢g•nrtC5txpt*dcd Exper￿l￿re iMsLS arml Ettntlassif*d ￿ he*ling5 ihat apwtwe I C05t rda¢cd io ihe ￿￿e1C tQ5ts carw be allrlbJ￿d ￿ part*ui&T he*Jtsw FuThJrAI￿ng ca%ts Incwred in V(Iw aTrJ tht of dikyrnir￿l1nS Inf(knwx)n irt 5UPPWt xt1w￿5 art costs iWTed directly irt 51PFth of I*Fcts of the ¢kn￿. (kYtrnwKe t05ts are tkne asSfriated th the8overnart¢￿rWtso(￿tt￿". lel TAYtth The ¢hariry Isexethw rtschW*￿1I￿tIt$ 2•24 2023 firan [km*I(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 txw*drd 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￿¢ Te1ephts*w￿ Inttri sI￿10￿.and ￿rthns 9.385 627 222 10.035 4.764 2.3?5 595 Cthr c( Advrar. 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 desi￿ared tht* funds 8$ follows: 2024 2023 Grani intow£ received Exp¢ndEd during th¢ peri￿￿ Designated fund hknce ¢arr￿d fowward 23.023 16.845 6.178