2024-03-31-accounts - The Lanreath Village Hall

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CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 1 April 2023 Period start date To Period end date

31 March 2024

Charity name: Lanreath Village Hall

Charity registration number: 204144

Objectives and Activities

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SORP reference
Summary of the purposes Para 1.17 Provides facilities for sport, recreation,
of the charity as set out in classes, function rooms, meeting rooms.
its governing document
Summary of the main Para1.19 1.17 and Arts/culture/heritage/science/amateur sport
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Statement confirming Para 1.18 The trustees have had regard to the
whether the trustees have guidance issued by the Charity Commission
had regard to the guidance on public benefit.
issued by the Charity
Commission on public
benefit
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Additional information (optional) You may choose to include[further][statements] where relevant about:

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SORP [reference]
. . Para 1.38
Policy on grant making
. oo. Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Other
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Achievements and Performance

SORP reference The Charity has provided facilities for sport, recreation, classes, function rooms, meeting rooms for Lanreath residents Summary of the main noe during the past year and has maintained achievements of the charity, : the hall to provide these facilities. identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Additional information (optional) You may choose to include further statements where relevant about:

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Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives | Para1.41
set
Investment performance Para 1.41
against objectives
Other
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Financial Review

inancial Review
Review of the charity's	Para 1.21	The charity replaced Lanreath Village Hall’s
financial position at the end		roof in 2023/4 (cost: £58,720) and has
of the period		maintained	a positive cash position after
		this work was completed.
Statement explaining the policy for holding reserves	Para 1.22	Reserves costs and	are held to fund any unexpected short periods of high spending
stating why they are held		(e.g Insurance Premiums)
Amount of reserves held	Para1.22	C £15,000
Reasons for holding zero	Para1.22	N/A
reserves
Details of fund materially in		Para1.24	N/A
deficit
Explanation of any	Para 1.23	N/A
uncertainties about the
charity continuing as a going
concern

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Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
Para 1.47
sources of funds (including
any fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the principal Para 1.46
risks facing the charity
Other
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Structure, Governance and Management

Description of charity's
trusts:
Type ofgoverning document		Para1.25
How isthecharity	Para1.25	Trust
constituted?
Trustee selection methods	Para1.25	Voted by Charity’s committee as per Trust
including details of any		Deeds
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction	Para 1.51
and training of trustees
The charity’s organisational
structure and any wider	Para 1.51
network with which the
charity works
Relationship with any related	Para 1.51
parties
Other

Reference and Administrative details

Charity name	Charity name	Lanreath	Village Hall
Other name	the charity uses
Registered	charity number	20144
Charity’s principal address		Lanreath	Village Hall
		St Marnach Road
		Lanreath
		Cornwall
		PL13 2NX

Names of the charity trustees who manage the charity

				Dates acted ifnot for whole	Name of person (or body) entitled
	oe	ae	Office (If any)	year	to appoint trustee (if any)
	Fee Slade		Treasurer		Lanreath Village Hall
					Committee
	Sarah	Johns	Secretary		Lanreath Village Hall
ND					Committee
WO

oOmaAnN CO RS|=

S| WN = FR

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nyo OO

Corporate trustees — names of the directors at the date[the][report][was][approved] Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted[if] not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved[the][trustees’][report][above.]

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Signed on behalf of the charity’s trustees al
Signature(s) hi Qi> ,
Full name(s) fF ou Se 5 : Soh nS
Positiein (8 Chair,r ote),; (READUCE Secretar
Date »)
[4 _(2 vy
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Registered number

Lanreath Village Hall

Report and Accounts

31 March 2024

Lanreath Village Hall Registered number: Treasurer's Report

The treasurer presents her report on the accounts for the year ended 31 March 2024.

Principal activities

The principal activity during the year continued to be that of running the village hall.

Treasurer

The following person served as treasurer during the year

Ms F Slade

Accounting basis

The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice.

This report was approved by the board on 20 June 2024 and signed on its behalf.

F Slade

Treasurer

Lanreath Village Hall Accountants’ Report

Accountants’ report to the members of Lanreath Village Hall

You have acknowledged on the balance Sheet your responsibilities for maintaining adequate accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the village hall at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Cave Mason Associates Accountants

Brazemoor Lanreath Looe Cornwall PL13 2PG

20 June 2024

Lanreath Village Hall Profit and Loss Account

for the year ended 31 March 2024

	2024	2023
	£	£
Turnover	21,440	19,340
Cost of sales	(600)	(500)
Gross profit	20,840	18,840
Administrative expenses	(80,587)	(21,776)
Other operating income	47,606	1,838
Operating loss	(12,141)	(1,098)
Interest receivable	105	7
Loss on ordinary activities before taxation	(12,036)	(1,091)
Tax on loss on ordinary activities
Loss for the financial year	(12,036)	(4,091)

Lanreath Village Hall Balance Sheet

as at 31 March 2024

		2024		2023
		£		£
Fixed assets
Tangible assets		2,952		2,798
Current assets
Debtors	1,351		1,110
Cash at bank and in hand	7,244		20,000
	8,595		21,110
Creditors: amounts falling due
within one year	(965)		(1,290)
Net current assets		7,630		19,820
Net assets		10,582		22,618
Capital and reserves
Profit and loss account		10,582		22,618
Retained profit		10,582		22,618

The committee is satisfied with regard to entitlement to exemption from the requirement to obtain an audit.

The members have not requested that the accounts be audited.

The committee acknowledges its responsibilities with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with UK Generally Accepted Accounting Practice.

F Slade

Treasurer Approved by the board on 20 June 2024

Lanreath Village Hall Notes to the Accounts

for the year ended 31 March 2024

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents the value of goods provided to customers and work carried out in respect of services provided to customers.

Depreciation Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures & fittings

25% reducing balance

2 Operating profit

This is stated after charging:

Depreciation of owned fixed assets

2024	2023
£	£
240	227

3 Tangible fixed assets

3	Tangible fixed assets
			Fixtures
			and fittings
			£
	Cost
	At 1 April 2023		6,148
	Additions		394
	At 31 March 2024		6,542
	Depreciation
	At 1 April 2023		3,350
	Charge for the year		240
	At 31 March 2024		3,590
	Net book value
	At 31 March 2024		2,952
	At 31 March 2023		2,798
4	Debtors	2024	2023
		£	£
	Trade debtors	1,351	1,110

Lanreath Village Hall Notes to the Accounts

for the year ended 31 March 2024

5	Creditors: amounts falling due within one year	2024	2023
		£	£
	Trade creditors	725	4,050
	Other creditors	240	240
		965	4,290
6	Profit and loss account	2024
		£
	At 1 April 2023 Loss for the year	22,618 (12,036)
	At 31 March 2024	10,582

Lanreath Village Hall Detailed profit and loss account for the year ended 31 March 2024

	2024	2023
	£	£
Sales	21,440	19,340
Cost of sales	(600)	(500)
Gross profit	20,840	18,840
Administrative expenses	(80,587)	(21,776)
Other operating income	47,606	1,838
Operating loss	(12,141)	(1,098)
Interest receivable	105	7
Loss before tax	(12,036)	(1,091)

Lanreath Village Hall Detailed profit and loss account for the year ended 31 March 2024

	2024	2023
	£	£
Sales
Sales	21,440	19,340
Cost of sales
Purchases	600	500
Administrative expenses
Premises costs:
Rates	605	470
Repairs and maintenance	58,720	1,539
Light and heat	7,555	8,348
Cleaning contract	7,842	7,250
Cleaning supplies & rubbish	1,934	1,400
	76,656	19,007
General administrative expenses:
Postage &stationery	4	-
Insurance	2,487	2,302
Depreciation	240	227
	2,731	2,529
Legal and professional costs:
Accountancy fees	240	240
Other legal and professional	960	-
	1,200	240
	80,587	21,776
Other operating income
Other operating income	47,606	1,838

Lanreath Village Hall	Lanreath Village Hall
Trial balance		AutoHide is on		Current year		Comparative
Enter debits as + and credits as -		[assets and expenses	are debits]		£	£
PROFIT AND LOSS ACCOUNT
Turnover		Sales			-21,440	-19,340
Cost of sales		Purchases			600	500
		Decrease instocks
		Subcontractor costs
		Direct labour
		Carriage
		Discounts allowed
		Commissions payable
		Other direct costs
Distribution	costs	Distribution costs
Employee	costs	Wages and salaries
		Directors’ salaries
		Pensions
		Bonuses
		Employer's NI
		Temporary staff and	recruitment
		Staff training and welfare
		Travel and subsistence
		Motor expenses
		Entertaining
Premises costs		Rent
		Rates			605	470
		Repairs and maintenance			58,720	1,539
		Light and heat			7,555	8,348
		Cleaning contract			7,842	7,250
		Cleaning supplies &	rubbish		1,934	1,400
General admin		Telephone and fax
		Postage & stationery			4
		Stationery and printing
		Courier services
		Information and publications
		Subscriptions
		Bank charges
		insurance			2,487	2,302
		Equipment expensed
		Equipment hire
		Rally Club
		Repairs and maintenance
		Depreciation			240	227
		Amortisation of goodwill
		Bad debts
		Sundry expenses
Legal and	professional costs	Audit fees
		Accountancy fees			240	240
		Solicitors fees
		Consultancy fees
		Subscriptions
		Advertising and PR
		Other legal and professional			960
Other operating income		Other operating income			-47,606	-1,838
Exceptional -p/l on disposal		Land and buildings
		Plant & machinery
		Disposal of investments
Income from investments		Income from investments
Interest receivable		interest receivable			-105
		TB Lanreath Village Hall 2024VT		1	17/06/2024

Lanreath Village Hall
Trial balance	AutoHide is on		Current year		Comparative
Enter debits as +and credits as - [assets and expenses		are debits]		£	£
Interest payable	Interest payable
	Non-equity dividends
Taxation	Corporation tax
	Corporation tax - prior year adjustments
	Deferred tax
Equity dividends	Years starting before	1/1/05				See	P/L se
Retained (profit)/loss				12,036	1,091
BALANCE SHEET
Intangible FA	Cost - b/fwd
	Cost - additions
	Cost-disposals
	Amortisation - b/fwd
	Amortisation - provided in year
	Amortisation - disposals
Land & buildings	Cost - b/fwd
	Cost - additions
	Cost - revaluation
	Cost-disposals
	Depn - b/fwd
	Depn - charge for the	year
	Depn - revaluation
	Depn - disposals
Fixtures &fittings	Cost - b/fwd			6,148	6,148
	Cost - additions			394
	Cost- disposals
	Depn - b/fwd			-3,350	-3,123
	Depn - provided in year			-240	-227
	Depn - disposals
Motor vehicles	Cost - b/fwd
	Cost - additions
	Cost -disposals
	Depn - b/fwd
	Depn - provided in year
	Depn - disposals
Investments in subsidiaries	Bifwd
	Additions
	Disposals
Other investments - listed	B/fwd
	Additions
	Disposals
Other investments - unlisted	B/fwd
	Additions
	Disposals
Stocks	Stocks
Debtors	Trade debtors			1,351	1,110
	Due from group undertakings
	Other debtors
Current asset investments	Listed
	Unlisted
Cash at bank	Cash at bank &on hand			7,244	20,000
Creditors less than tyr	Overdrafts
	TB Lanreath Village Hall 2024VT		2	17/06/2024

Lanreath Village Hall
Trial balance	AutoHide is on			Current year	Comparative
Enter debits as + and credits as	- [assets and expenses	are debits]		£	£
	Loan
	Finance lease and	HP	contracts
	Trade creditors			-725	-1,050
	Due to group undertakings
	Corporation tax
	Other taxes and social		security
	Proposed dividends
	Accrued preference	dividends
	Non-equity preference		shares
	Other creditors			-240	-240
Creditors greater than tyr	Bank loans
	Finance lease and	HP	contracts
	Trade creditors
	Due to group undertakings
	Non-equity preference		shares
	Other creditors
Deferred tax	Bifwd
	Charged to the p/l account
Share capital	Bifwd
	Shares issued
	Shares redeemed
Share premium	Bifwd
	On shares issued
	Expenses ofissue
Revaluation reserve	B/fwd
	Movement in year
Capital redemption reserve	Bifwd
	Trf from profit and	loss a/c
Profit and loss account	Bifwd			-22,618	-23,709
	Equity dividends
	Trf to capital redemption reserve

Totals (all should be zero)

TB Lanreath Village[Hall][2024VT] 3 17/06/2024

Gio CHARITY COMMISSIONIndependent examiner's report on the FOR ENGLAND AND WALES accounts

Report to the trustees Lanreath Village Hall
On accounts for the year 31 March 2024 Charity no | 204144 ended (if any)
Set out on pages 1-2 | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent | have completed my examination. | confirm that no material matters have
examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or
e the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
| 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.
Please delete the words in the brackets if they do not apply.

Signed: BB. Date: | 09/01/2025 Name: John Mason Relevant professional Ex HM Inspector of Taxes qualification(s) or body (if any): Address: Brazemoor

Lanreath, Looe

Oct 2018

IER

Cornwall PL13 2PG

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose.

Oct 2018

IER