REGIsfERED CHARITY NUMBER: 200200 REPORT OF THE TRLISTEES AliD Flh4ANCIAL STATEMENTS FOR THE YEAR ENDED JI .MARCH 2023 FOR LORD PIRBRIGHfs HALL & RECREATION GROLND Maxwell & Co 9 Abbey Bu5illtSs Park Monks Walk Farnham Surrey GU9 8HT
inRD PIRBRIGHT'S HALL & RECREATION GROUND CONTENTS OF THE FIN.INCIAL sr.4TEMET]5 FOR THE I'EAR Ef"DED 31 MARCH 2023 Page Report of the Trustees Indepet)dent Ex#m1e$ Report Statement Lif Fthilleial Activities B8lanee Sheet Iyotes to the Finnci*l StsterneDts Detailed Statement fjf Financial Artivities 12
LORD PIRBRJGHfs HALL & RECREATIOY CROVND REPORT OF THE TRL"STEES FOR THE YEAR EYDED31 MI ARCH 21123 The trustees present iheir rert with the fiTtancial ststements of the chariry for the year ended 31 March 2023. The tnhstees hav¢ adopied the provisions of Accounting and Rew)rting by Ch8rities= Statetnent of Recommended Praciice applicable to charities preparing their accounts in accordance with the Financial Reporttng Stsndard applicable in the UK and Republic of Ireland IFRS 1021 {effective l January 2019). OWECtIVES AND AcfiviTIES Obj¢¢tive$ and #irn5 The proviston of a hall and recreation grouTKI for the inhabitants of the village of Pirbright. Significant activitie5 Regular Operations The Hall's accommodation consist5 of three lettable arvdS- a large r(x)m with a siage. a clubrooTn and STnaller coinrnittee room. The separaie annex has a meeting room. which ha5 been used for meeting5 and also hired out. After in¢onsistent levels of hiring during 20121 and 21122 the use tsf the Hall has reknjrned to pre Covid leve15 Wtth all of our regular hirers commencing their activilies. In addition a long iemi hire of the Green Hut h&$ been agreed with Mounter Fitness. Nom)al weekly hires include.. Art Classes Ballei classes Ifoi ¢hildrth and adults) Bounce exercise for adults County Mark¢t Fitness and Personal Training Pirbright W.1. Karate Kick boxtng classes for adults Pilatts ¢las5es for adults S¢hool hire for children's physical education Monthly l occasional hires in¢lude= Amateur drnTnatic groups Bonsai Society Horticultural Society Ov¢r-60s Club Local perforn)ing arts Special events and function5 In addition. there are nonna]ly many social aaiviiies. including family celebration& ¢hildreD's birthday parties. funerai wakes and wedding receptions. During September. parts of the Hall were painted and refvrbished io enable ihe Green Hut io be rented out to Mounter Fithe5S. During December 2022, inve5tm¢nt was Tnade in a new hot water heating system and a Christmas te was erecied on a low roof at the rear of the Hall. New safety surfacing w&$ insth]led tn the playground in the RccrEation Ground. A new LPH Secretary was apw)inied in April 2022 who ha5 implernented an automated FM)oking system for the Hall and other areas. New automated locks have be¢n insthlied, giving keyless entry to authori5ed personnel and user A ¢leaning company has been contrdcted to underrake all ihe cleaning for the Hall. The LPH Secretary, working with Acre has overhauled the Hall's Health & Safety Man4uement. replacing all th¢ fir¢ exiinguishers and first aid kits. A full stock check has been undertaken. Pllblic benefit The Trustees have complied with their dlliy io have due regard io the Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevani. Page I
LORD PIRBRIGHT'S HALL & RECREATION GROLND REPORT OF THE TRUSTEES FOR THE I"EAR ENI DED31 MARCH 2023 OWECTIVES AND ACTIVITIES Poiieies aThd Proeedures As required in the Trusi Deed and by the Audit CommissioTt and Charity Commission. all Hall r¢ceipts and payments are banked and accounted for separdtels from Pirbriohi Parish Council's. The annual accounts are reviewed by an Independent Examiner. who prepares a report. Otherwise. the Financial Regulalions adopted by the Parish Coun¢il are observed in the pto¢edures for procurement, receiving income and making pavments. Other wlicies regularly updated by the Parish Council also apply to the Lord Pirbrigh¢'s Hall & Re¢reaiion Ground Committee and can be viewed on the website. plus price charts and hiring advice for the Hall. The Irustees have agreed to incortM)raie the recenily completed cornmuniiy spotts p2vilion inio the remit of LA)rd Piibright's Hall and Recreation Ground. However, it Is noted ihal this is subjcci to changes to the deed of irust being made by the charities commission. At the date of signing the ac£ount5 the appllcation to make the change to the deed of trust had been submitted to the charities commission, bui the ehanges have rtot yei bttn mad¢. These a¢¢ounts have PTepared tsn the basis that the chan8e5 will be approved. St4ff The Parish Council employs two part-iime members of sthff for its work at Lord Pirbrighi's Hall & RecTeation Ground. the Secretary {who manages ihe Hall hirings. invoicing and keeping} with a caretsker who ¢oniinved wot*ing on varied hours. FINANCIAL REVIEW Financial positio The resernes are invesi¢d in ¢urrent or dep)sit a¢¢ounts held at reputable fin&]cial institulions until such time a5 money is required to fund disbllrsements in line wilh the charity's objeeiives. During the Covid period LPH built up reserves with a surplus of £28.075 built up over the previous two financial years. The working cash flow for the orditjary busine55 of the hall 15 to be considered to be £15,000 giving LPH circa £21,403 of reserves. Of these reserves we are committed to spending Circa £10,000 in cornmilled projecl {a5best05 retnoval. replacement door& kitchen refuTbi5hrntntl. Allowing for this committed spend on projeets gives LPH residual reserves of circa £) 1,500. Over the course of the flnancial year a decision w&$ made io Inve irj the refurbishment Of the COTnrnittee tDom. the introduction of on15ne ithking and ke)less entry. This work has fftodernised the hall and has enabled the Green Hut to hired a pemianeni basis to Mounter Fitness. Thi5 agreement will provide an annual inwm¢ of £6,000 p¢r annum. STRUCTURE, GOVERNANCE AP4D MAI%AGEMENT Governing docurnent The charit) is controlled by its goveming document. a deed of trust and constitutes an unincorp)rated chority. Lord Pirbright Hall's Goveming IkKurnent 15 a Trust Deed. based on an indenture dated 17ih May 1901, betsveen Lord Pirbright (the donoT} and PirbFight Partsh Council. The deed e5tabli5hed Pirbright Parish Council as the Managing Trustee of the chariiable trust. Lord Pirbrighi's Hall & Recreation Ground. for the use and benefit of th¢ Parishioners of Pirbright. The Managing Tnjstee considers that the ¢or¢ a¢tiviti¢s are in a¢¢ordan¢e with these objectives and of benefit to the residents of Pirbright paii5h. The Trust Deed stsles that the managemenL direction, control and govemance of Lord Pirbright's Hall & Re¢allOn Ground Shall be vesied a spe¢Éal comrnittee to be called "Lord Pirbri8ht's Hall & Recreation Ground Committee" and consist of fOr ele¢ted members to be apw)inied by the Parish Council. Risk management The trustees have a duty to identify and review the risks to which the charity is extK>sed and to ensure appropriate controls are in place to provide reasonable assurnnce against fraud and error. Page 2
iRD PIRBRIGHT'S HALL & RECREATION GROiiND REPORTOF THE TRLisfF.ES FOR THE I"EAR ENDED31 MARCH 2023 REFERENCE AND ADNIJNISTRATTrE DETAILS Registered Charity number 200200 Principal address Lord Pirbright's Hall The Green Pirbiight Surrey GU24 OJE Tru5tee5 PirbrÉgh¢ Parish Council is the sole $1¢¢ of the chartty. The accounts have been signed by th¢ chairnian of the ¢ouncillors acting on behalf of Pirbright Parish Council. CIIT David Woollett - Chair Cllr Steven Fidgett- Chair of Pirbright Parish Council Cllr Peter Austin CllrNic Sands Independent Examiner Hugh Maxwell FCA MaKw¢II & Co 9 Abbey Business Park Monks Walk Farnham Surrey GU9 8HT ?3/i/&Lfr Approved by order of the board of twstees on .. . and signed on its behalf by.. Cllr D Woollett- Acting Trustee Page 3
INDEPENDEYT EXAMIP4ER'S REPORTTO THE TRIISTEES OF LORD PIRBRIGHT'S HALL & RECRE.4TION GROLIND Independent examiner's report to tbe trnstees of rd Pirbright's Hall & Retreatiou GrOud J r¢port to the ¢harily Itustee5 On Tny examination of ihe accounts of Lord Pirbright's Hall & Re¢r10n Ground (the Trust) for the year ended 31 Mar¢h 2023. RponsIbIlItieS #nd basis of report As the charity trustees of the Tru51)ou are responsible for the PTepardtion of the acLx>unts in accordaoce with the requirements of the Charities Act 2011 Ilh¢ A¢r'l. I r¢kX)rt in respe¢t of my exatninalion of the Trust's attounts carried under Section 145 of the Act and in Ca]g out my examination I have followed applicable Ditections given by the Charity Commission under Section 145(5llbl of the Act. Independent examintr s StAteent Since your charity's gross income excetded £250.0(K) your exarniner rnu5t be 8 member of a listed Ix)dy. I can ¢onfi]7n that l atn qualifi¢d to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the Itsted bodies. I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination giving me cause to believe in any Merial rtstttt= ac¢ounting records were noi kept in respect of ihe Trust required by Section 130 of ihe ACL or the a¢coun15 do not accord with those Tecords. or the accounts do noi comply with the applicable requirements con¢erning ihe fomi and content of account5 set gut in th¢ ChaTities (Accounts and Reports) Regulations 2008 other than any requiremeni that the aOUnts give a irue and fair view which is noi a matter considered a5 part of an indewideni ¢xaminatw)n. I have no concerns and have ¢ome a¢ioss no other matters in connection with the examittation to which attention Should be drawn in thi5 reiK)rt in order to enable a proper understanding of the accounts to be rea¢hed. gh Maxwell F Instltute of Th artered A¢ ts in Eng18nd and Wales Max 9 Abbey Bu5in¢s5 Park Monks Walk Farnham Surrey GU9 8HT f(• Page 4
iRD PIRBRIGHT'S HALL & RECREATION GROUND STATEMENTOF FINANCIAL ACTIVITIES FOR THE I'EAR EYDED 31 MARCH 2023 2023 Total funds 2022 Total funds Unrestrict¢d fund Restricted fi&nd Notes INCOME AND ENDOWMENTS FROM Donations and legacies 357 8S.651 801108 6,668 ChAritable activities LPH grdnts Pavilion project 4J30 4J30 250,000 20.015 250.(M)O Other trading activities Investment income 42,IM19 42.1109 18.831 Total 46ffi96 335,6611 382J56 45,514 EXPENDITURE ON Charitable Activitie5 I.PH Ctssts Pavilion project 54,459 54,459 310 28.127 310 Total 54.459 Jio 54,769 28,127 NET INCOMEI{EXPENDITURE) (7,763) 335J511 327.587 17,387 RECONCILIATION OF FUYDS Total fvnds brought forward l J64,422 lJ71,1I90 1,353.703 TOTAL FLNDSCARRIED FORWARD l J56.659 342.018 1 698 677 1 371,090 The not¢s fom) pan of these financial ststements Page 5
LORD PIRBRIGHT'S HALL & RfcREATJON GROIIND BALAP4CE SHEET 31 IMARCH 2023 2023 Total fund$ 2022 Total fund9 un$i¢led fund Restrided fund Noies FIXED ASSETS Tangible assets lJ19.484 283,054 1ffj02,538 1,319.484 CL1RRENT ASSETS tkbtors Cash at bank 771 34{14 16,983 41,981 ,510 50,096 78 37.175 5&964 96.139 51,606 NET CtiRRENT ASSETS 51,606 TOTAL ASSETS LESS CL.RRETr4T LIABILITIES l J56.659 342.1118 1.698,677 1,371,090 NET ASSETS lJ5&659 342.018 1698.677 1,371,090 FUNDS Unrestricttd funds Resthcted funds 10 lJ56,659 342.018 l J64,422 6,668 TOTAL FUf*DS 1.698th77 1.371,090 The financial ststements were approved by the Board of Trusiees and authrised for issue on signed on its behalf by-. and were D Woollett- Acting Trustee The note5 form pirt of these financia] statements Page 6
LORD PIRBRIGHfs HALL & RECREATION CROUND PIOTESTO THE FINANCIAL STATEMENTS FOR THE I'EAR EPDED31 MARCH 2023 ACCOUNTING POLICIES Basis of preparing the fingttei#l $thtents The fjnancial statements of the charity. hleh is a publrc benefit elltit). under FRS 102. have been prepared in a¢¢oTdance with the Charities SORP IFRS 10?) 'Accountin? and Rep)ntng by Charities.. Stsiement of Recommended Practice applicable ¢harities pttparing their accounts in accordance with the Ftnancial Reporting Stsndaid applicable ITr the UK and Republie of Ireland IFRS 1021 leffeciive l JanuaE) 2019).. Financial Reporting Standard 102'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland. and the Charities Act 2011. The financial siatemenis have been prepared under the hi51oricai cost convention. Income All income is recognised in the Statement of Financial A¢tivitie5 once the charity ha5 entitlement to the funds, il is probable that the incoTne will be received and the amount can be m¢asu]rd reliably. ExpedItre LEabilities are recogniscd a5 expenditwe as s(xTrn as ihere is a legal or constructive obligation con]tnittin8 the charity to that expenditure. it is probable that a transfer of economi¢ b¢nefiis will be required in setileEnent and the amount of the obligation Can be measured rtliabl).. Expenditure is ac£ounted for on an ac£n]als basis and has been classified under heddings that aggrega(e all cosi reled io the ¢aiegory. Wheve costs cannot be dkrectly attributed to particular headings they have been allocated to activities on a b&sis consisieni with ihe of r¢sour¢es. Tangible fixed xssets Depreciation is provided * the following annual rates in order to wriie off each asset ower its estimated useful life. Freehold pn)perty not provided Taxgtion The charity is exempt from tax gn its chariiable activities. Fund •ccounting Unrestricted funds Can be used in accordance with the charitable objectives the dIretIOn of the trusiees. Restricted funds can only be used for panicular restricied puryse$ within the objects of the charity. Restri¢tions arise when specified by the donor or when fi]nds are rSed for parnieular restricted PUfjXTrses. Further explartaiion of the Ure and purw)se of each fid is included in the nos w the financial statements. Page 7 Continued...
LORD PIRBRIGHT'S HALL & RECREATION GROLND NOTES TO THE FIN.4YCIAL STATEMENTS- Continued FOR THE Tr'EAR EIN'DED31 MARCH 21J23 OTHER TRADING AcfiviTIES 21123 2022 Hall income 42.009 18,831 1Tr4VESTMEiYf INCOME 2023 2022 B&nk intere51 received TRL'STEES, REMUNERATIOli AND BEYEFITS There were no irnstees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 Morch 2022. Trusiee$' txpeDses There were no trustees, eXnSeS paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. COMPAIL4TIVES FOR THE sfATEMENT OF FINAYCIAL AcfIvITIES Unrestricted fund Resthcted fund Total funds IIYCOME AND ENDOWMETr4TS FROM Donations and legacies 6,668 6,668 Charitable activitie5 LPH grants 20.015 20,015 Other trading a¢iivities 18.831 18.831 Total 38.846 6.668 45.514 EXPENDITURE OIY Cbgritable activitses LPH Costs 28.127 28,127 NET INCOME 10.719 6.668 17.387 RECOIYCILIATION OF FUNDS Total funds brought fon¥ard 1.353.703 1,353.703 TOTAL FUNDS CARRIED FORWARD 1.364,422 6,668 1,371.090 Page 8 continued...
LORD PIRBRIGHTS HALL & RECREATION GROLND NOTESTO THE FlINANCI.4L STATEMF,NlS-tontinued FOR THE I'EAR EP4"DEDJI MARCH 2023 RESTRlCtED Fuf4DS The charity has received grants and donations in respe¢t of the pavilion project. All income and expendiiure relating to the projeci is restricted io the funds held in the pavtlion project bank &counts. PRIOR YEAR COMPARISONS As gross income exceeded £250.0(K) in ihe year. the prior year figure5 have been restated from a receipts and payments basi$ 10 income and expendiiure accounts so thai Comparin$ ¢an be made on accounts tha¢ have been prepared on the same basis. TAIYGIBLE FIXED ASSETS Freehold property COST At l April 2022 Additions lJ19,484 283,054 Ai 31 March 2023 .602 $38 NET BOOK N'ALUE At 31 March 2023 ,602 S38 At 31 March 2022 .319.484 DEBTORS: AMOUYTS FALLING DUE WITHlTr4 OIIE YEAR 2023 2022 VAT 17.754 1.510 io. MOVEMENT IN FUNDS Net movement in funds At At 1.4.22 Unrestricted funds Generdl fund l Jfyl.422 17,763) l J56,659 Restricted funds Pavilion Project 335JS 342,018 TOTAL FUNDS lJ71.090 327387 1.698,677 Page 9 continued...
iA)RD PIRBRIGHPS HALL & RECRE.ATJOY GROL'ND NOTES TO THE FINANCI.4L ST.4TEMENTS- continued FOR THE I"EAR Ef*DED31 MARCH 2023 10. MOVEMENT IN FL,P4DS- Clllltinued Net movement in funds. included in the atrfTrve are as follows.. Incoming resourees Resources expendcd Movement in funds UDrestri¢ted fund$ Generdl fund 4(696 (54,459) (7.763) Restricted funds Pavilion Proj¢¢t 335,fOO (3111) 335JS0 TOTAL FUNDS 382 J56 54.769) 327587 Comparatives for moveTheDt funds Net movetnent in funds At 31.3.22 Ai 1.4.21 Unrestricted fuDds General fund 1,353.703 10.719 1.364,422 Restricted funds Pavilion Pn)jert 6,668 6,668 TOTAL FUNDS 1,353.703 17,387 1.371,090 Comparydtive nel mov¢meni in fvnds, included in ihe atK>ve are a5 follows-. Inwming resources Resourtes expended Movement in fundg UNresirieted fuDds General fund 38.846 {28.127) 10,719 Restricted funds Pavilion Proje¢t 6.668 6,668 TOTAL FUNDS 45.514 28,127) 17.387 Page 10 continued...
iRD PIRBRIGHT'S HAI.L & RECREATION GROUND NOTES TO THE FIYANCI.4L ST.4TEMENTS- continued FOR THE I'EAR EYI DED31 MARCH 2023 iij. MOVEMEYt IN FL'f4DS- coniinued A current year 12 tnonths and prior year 12 months ¢ombined w)siuon is as follows: Net moveTJ]ent in funds At 31.3.23 At 1.4.21 Unrestritted funds General fund 1.353.703 2.956 1,356,659 Restricted funds Pavilion Project 342.018 342,018 TOTAL FUPIDS 1.353.703 344,974 1,698,677 A current year 12 months and prior year 12 months cornbined movem¢nt in fvnds, inclyded in the above are as follows-. Incoming resources Resources expended Movement in fundg UDrestritted fund$ Generdl fund 85,542 (82.5861 2.956 Restricted funds Pavilion Project 342.328 13101 342,018 TOTAL FUNDS 427.870 82,896) 344.974 RELATED PARTY DISCLOSURES There were no related party transa¢tions for the year eThJed 31 March 2023. Pagell
LORD PIRBRIGHTS HALL & RECRE.4TION GROUYD DETAILED sfATEMENT OTr FINANCIAL ACTIVITIES FOR THE I'EAR EPDED 31 IMARCH 2023 2023 2022 INCOME AND ENDOWMEf75 DoMatioThs aDd legacies Gifts Donations 8&1107 6,668 86,008 6,668 Other Irxding Aetlvltles Hall in¢ome 42,009 18.831 Investrnent Income Bank inteiest received Charitable x¢tivitie5 Grants 154 Total incoming resources 382J56 45,514 EXPEiYDITURE Charitable activitie5 Wa¥es and admin Repairs and maintenance Insurance 20.008 10,744 3.225 1.664 9,744 2.750 1,7.53 17.928 9,424 Proje¢¢ costs 28,127 Total resource5 exnded 54,769 28,127 Net i*eome 327587 This page does not fom pan of the $wury finan¢ial ststements Page 12