Independent Examiner's report To the trustees of St Paul's Community Hall (Registered charity no 205922) This report i5 OD the xcounts of the Trnst forth¢ year ended 31 December 2024. whi¢h are set oui on pages 2 to 6. Responsibiliti and bxsis of report As the charity's tswtce5. yCrtL are rcsrATrnsible for the prepalon of the accounts in accordance with the requirements of the Charities Aci 2011 (tthe ACV,). The charity's tneS consider thai an ¥udit is not required for this year under section 144 of the A¢t 8nd an independent examin&ion 15 need. I report in r¢$pe¢t of rny examination of th¢ TThst's aCCnts orried oui under Section 145 of the Act and in carying out my examin10n. I have follow all the 4)plicabie Directions 8tven by the Ch¥rity Commission under 5eciion 145{51 (bl of the Act. Independent examiner's statement I have cornpled my examination. I confirn) that no material mattets have c(th¢ lo my attention in conneclion with the exarnination. which gives me cause to believ¢ thaL in atty erIal respea: th¢ accounting rec(ds were kepi in ¥cordanc¢ with section 130 of the Act: or (2) the aecounts did not acrd with th¢ a¢courtting record% (31 th¢ accounts did not tpIY with the 4Jplicable requiremeftts concernin8 the forni and content of accounts sd oul in th¢ Charities IA¢counts and Reports) Re8ulations 2(M)8 other than any requiremeni thai the aOThts give a"INe and fair" vi¢w which is nor a matter considered Ls of inderKndeni examin&ion. I have no concerns and have come across no other martets in c(ffinection with the examination to which attention shojld be drawn in this report in order to enable a prop¢r understsndin8 of the accounts b¢ rexh¢¢l Helen Kirk ACA (ICAEW) 8Cherywood Close, Kingsron-on-Tham¢ KT2 6SF Dale.. 12th May 2025
St Paul's Community Hall Annual Report for 2023 Background The TTUSt was created in 1930 frorn the rnerger of separate charities.. SL Paul'5 Church (u¢ared by Deed Poll in 1907) and St. Paul'5 Mission House. The TTU5t owns a building on Park Roa¢ Kingswn commonly known &s St. Paul'5 Church Hall. Under the t¢rnis of the Trusi deed. the building i5 to be used for various pur[)Se5 in 5ury>n of the Church of Et)gland including the holding of religious s¢rvi¢es, meering% classe& or bazaars. Aliern*ively. any Tentsl income generntrd from the building Can be used for any charithble putTM)se in com)ection with the Church of England in the parish of St Paul's, Kingston Hill as the Trustees shall think fit. The TTUStees c4n be ntartl clo The Vicar. St Paul's Vic4raw teL8 Ro&¢ Kingston-on-Thames. Surrey 7SF. When planning our activities for the year, the Trusitts have wnsidered the Charity Commission's guidance on public beneftt and are c(Trnfident that by promoting the work of the Church of England the parish ofKing5ton Hill. the Trust is pmviding public benefit especially by maintaining the fabric of the ChUh buildin8 (ud by a i¥ide Ige of MMUnity groups of all ages). Membership: Ex-officio Trnstee: Reverend Adam Rylett Representative Trnstees: Adrian Howe (Trra5urer and Searthry) and Gareth Buchner {apw>inted I l Decemb¢r 2023). Representative Trustees are apTrInIcd by the Par(Khial Chukn Council (-KO of Si. Paul's Chu Kingston Hill and se for rnis of up to four ytar5. Financial Review of the Year: The lease of the Hall to 197 Limited 15 for a peri of fifteen year5 (from 201 IA with upwards-only reni reviews every flve years starting ill Febwary 2016. The February 2021 review was con¢lud¢d with an ine ad in the atmual r¢nt from £36,960 to £41.0(K). In 2019, the Tru51ees discussed the PCC'S vision for the church and the cotnmwiity; it was that upgradin8 and maintaining the building wa8 of rvdl benefit io the parish community given the many uses of the building throughout the week. In ord¢r to progr¢s5 this WOTk and relared fundraisin& a seed fund was required for early-5tage deyelopmeni work. Trusiees agreed to designate £33.300 of their income in 2019 2020 to a Parish Ekvelopm¢nt Furf and a fier £35,(MIO in 2023 towards new carpets and floor repaws. ID 2023. the Trustees Continued their supFort of the commw)ity tor (£IO,IN). and the hsing costs for the ¢LWate (£9,0(M)). In addition, a 8Tant of £4,100 was made to KCAH (a l(xal charity suppknin8 the homele5s).and a grant of £5,(M)O to the PCC for a new extema] noticeboard. In 2024. the Trusiees continued their sllprylrt of th¢ c4>mmunity p&ior (£10.101, 8Dd the housing costs forthe ¢urnt¢ (£9.000) which had stsrted in 2021. In additL(KL. a8rant of £4.100 was again made to KCAH. In De¢ember 2023. the TnLStet5 VIewed theirTeser¥es lIcY (5¢t in 21) of relaining a minirnum fvnd of £IO.O(K) to act as a ontingen¢y fund to Cover hall Nnning costs and related professional fees in the event that rental inwme was to cease {¢.g. in the eveni of the Hall lease being termIned unexpe¢twJly earlv or not being renewed at the end of its ienn). It was agreed that this should b¢ inCTtased 10 £30.0(Kb given the In¢18¢d costs involvd due to inflation over an exfended p¢rirf should the Trnst's r¢source5 be called upon. and the need to pff-warn thc PCC in go time of any roJu¢tion in grant support, especially if it r¢l8ted to positions of employmenL The level of the designated development fvnd was reviewed in 2024: li w&s agreed that while the TTUStees were sup]x)rtive in principle of prioriiising inprovement work around the kitchen and toilets in the ¢huwh. no fvrther designation of fimds was required until the project proFrf)sals had fLt)aiised and c051e¢ and also the outcCe ofthe chwch's 2025 quinquennial inspection wa5 knowTr.
Trustees, responsibilities in relation to the financial statements: The ¢harity trusiees are responsible for prqTr8 a trllstees annual ret)rt and financial statements in accordonce wilh applicable law and United Kingdom Aecouniing Standard5 Iunited Kingdotll Generally Accepied Accouniin8 Pt3dice). These require the charity trysrees io prepare financial statelnents for year which give a true and fair view of the state of affairs of the charitable st and of the incoming r¢50Y¢S and application of sour includin8 th¢ incne and exw)diture. of the charitabl¢ tntsi for that ri. In preparing the fmanciai $tat¢rn¢nts. the trustres we required to: sel¢¢t suitable accounting )licieS and th¢n appty them con5i5tentty' observe the method5 and principles iD the Charities SORP. make judgetnents and estimates that are re&%onable and pnthL State wh¢th¢r applicable UK a¢countiDg standards have been followrf subject to any matal departures disclosed and explained in the financial statements.. prepare th¢ financial sthiements on the going cort) basi8 unk55 it is inatvmpria to presurlle that the charity will continue in business. The trustee5 are resp)nsible for keeping prOr accounting records that disclose with reasonable accllracy at any tiTne the fancial P05ltion ofthe charity and etmble them to ensure that the financial ststements ¢OTnply with the Compallie5 Act 2006. They are a150 responsible for safeguardill8 the assets of the clwity and hence tsJ(ing reawnable Steps for the prevention and detection of fraud and other irregularities. On behalf of the Tnjstees Reverend Adam Rylett (Chairnan) Date.. 12th May 2025
ST. PAUL'S COMMUNITY HALL STATEME]YT OF FINANCIAL ACTIVITIES For ¢he year ended 31st December 2024 21)24 INCOME FROM CHARITABLE A1VITI8 Rental income (note 4} 41,IMI 41,(K(I Ineome from investments 524 TOTAL INCOMING RESOURCES 44J24 4JJ EXPENDITURE ON CHARITABLE ACTIVITIES GTants and dOnlOnS payable (note 2) 23.1 63,1( Hall adminislrdlive costs Inoie 4) TOTAL RESOURCES USED {63,]) NET PROFITI{LOSS) 21.424 119.710) BALANCE AT I JANUARY BALANCE AT 31 DECEMBER
ST.PAUL?S COMMUNITY HALL BALANCE SHEET At 31st December 2024 21)24 2023 CURRENT ASSETS Current Account Deposi¢ Account Accrued interest income 41,652 65,182 276 23,399 62.005 282 CURRENT LIABILITIES Defe¢Ted incimne 12.094) (2,094) NET ASSETS GeDernl Fund (Urtrestricted)- l January Retained profit Trdnsferto Designated Fund 31 December 39.864 21.424 59.574 15.2 (35,(MK>} 39,864 61388 Duign8ted Parish Development F•nd (Urtregtricted) l January Expenditure in year Trdnsfer from General Fund 31 D¢cember 43,728 43,728 (35.(KK)) 35,IKK) 43,728 43.728 Total Funds Approvtd by I s T usteos on 12th M*y 2025 signed on behalf Df all the Tru$tt¢S: Rylett {Chairmam) Adrlan Howe (freaswrer)
ST.PAUL'S COMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Deeember 2024 I. ACCOUNTING POLICIES These Financi ststements have been prepared in accordw with th¢ relevant version of the-statement of Recommended Practice applicable to chariiies preparitig their accounts in accordance with the Financial Rerorting Standard applicable in the UK and Republic of Ireland IFRS 1021" the"Financial e[Ing Standard applicable tn the United Kingdom a]MJ Republic of Ire18nd (FRS 102)" UK Generally Accepted AccouDtiDg Pracrice th¢ Chartiies Act 2011. The fjnanctal statements have W prepared give a 'truc and fdtr. View alld have departext from the Charities {Accounts and Reports) Regulations 2¢X)8 only io the exreDt required io provide a'true aDd fair view,. Thi5 departu h&s involved following th¢ relevant version of the Staiement of Re¢ommcded Pra]ee appliLxble to cl]arities prepartng their accounts tn accordanc¢ with the Financial RerA)rttng Standard applicable in the UK Republic of Ireland {FRS 102) rdther than the Acc¢)unting atkd Reporting by Charities.. Ststemcnt of Rexommended Pt¥ti¢e effective from l Aprtl 2(M)5 whid] has since been withdrawn. 11)e ¢harity ¢on5titutes a public ben¢fii entity &% defmed by FRS 102. Th¢ fmaTtcial 5tat¢ments have been preptyl under the historical eonventio Income from chritable activilies: Rental income and investment income are accimmtot f¢K on ZD ¥rnth]s b&8is. Expendliure IiabilTties: Liabilities are r¢cognised wher¢ it Is more likely than not that there 15 a legat or constructive obligation committtng the chartty to the expendityre. and the amount involved can me&U1 with Teasonable ¢enainty. Going Concern: The Tn]5t reported a profit of £21.424 for the ytar. The trLL5tee$ are of the view that the reserv¢s of £105,016 together with a long- tem) tenant-repairin8 lease atml no red overhead% Secure the future of the Tnjst for at least the next 24 tnonths and on this basis the Charity Es a goin8 concern. 2. GRAiYfs PAID/PA YABLE Grant patd to Si Paul's PCC r¢ colnrnunity p&stor Grant paid to St Paul's PCC re curdle housing Grdni payable io Ial homeless charity (KCAHI Grant paid to St Paul's PCC re replacement ¢xiemal tM)tice Grant paid to Sl Paul's PCC re rePlement flooring & carpettng lo,0 io,ocM) 9.)0 4,1 4,IlXI 23.1(M) 63,1 3. TRUSTEES nd EMPLOYEES The tTUSt had no ¢mployees in the p¢ri(#J (2023-none) 8Dd the Tnte5 re¢eived no rernunetztion OT expenses for their servic¢s 12023- none}. 4. COMMITMENTS The Community Hall is let under a tenani-repairing lease to 197 Limite4 a comwiy provKltng nursery edu¢ation to local children. Thi5 lease was renewed in 2011 (with five-ye4rly reni miew5) and expires in Febrnary 2026. The1&st rent review, ¢ffective from February 2021. was agreed with an increase from £36,960 p.& to £41.lJ(X) p.& The tenant h*5 Stard a programme of work to meet its obligations in the final year of the lease regarding patntin8 and repair worL