CHARITY NO: 213469
LECTURE HALL UNAUDITED REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
LECTURE HALL CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31[st] DECEMBER 2024
Registered Charity No : 213469
Registered Address : Sussex Road, West Wickham, Kent BR4 0JX
Trustees : The trustees who served during the year and since the year end were:
Mike Simpson (Chairman) Tony Dunne John Musslebrook Yemi Onigbode James Simpson Dave Warsop Nicholas Grant Louise Benson Samantha Shield (from 2/9/ 2024)
Facilities:
www.wickhamhall.org.uk
Our advisors:
Bankers Nat West Bank plc Independent Examiner Nicholas Paladina FCA 11 Sunset Drive Ilkley LS29 8LS
1
LECTURE HALL CHARITY TRUSTEE’S ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2024
Introduction
The trustees of the Lecture Hall Charity present their report and the unaudited financial statements for the year ended 31[st] December 2024.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
Objectives and activities
The charity was established in 1885 for the benefit of the community of West Wickham, Kent and surrounding areas. It provides facilities for many local groups including, but not exclusively, Residents Association, Drama, Dance, Fitness, and local clubs such as Photography.
Achievements and performance
The year in question began with the annual pantomime now in its 80[th] year. Ticket sales have returned to pre-Covid levels and that reflects the remainder of the bookings which were also back to previous levels. As is usual some have stopped their activities whilst we have welcomed new groups. Overall the halls have remained fully utilised throughout the year. We have maintained our policy of declining 1 off hirings for weddings parties etc and seek to support our regular hirers.
With a surplus accumulated over the last year we have continued our program of refurbishment and upgrades to the facilities. Ongoing problems with blocked toilets has been resolved by renewing the flush system. The main project was the redecoration of the main hall and removal of the remaining notices put up during Covid.
The move to the Sage on-line accounting service, together with eliminating cash transactions continues to be a success making managing the accounts much simpler. Similarly bookings are now managed on Outlook which has reduced administration time, and we are well placed to move forward in managing the halls in the digital world.
Following the introduction a controlled traffic and parking scheme in Sussex Road and the surrounding roads we have reviewed the possibility of creating a space for loading and unloading on our own land in front of the hall along with re-landscaping our frontage to Sussex Road. This will begin in 2025.
Financial review
The charity made a surplus of £14,419 in the year (2023: £9,047). At the year end total funds amounted to £235,444 (2023: £221,025).
The charity operates on the basis that any surplus is spent on maintaining the building fabric and its contents. The trustees maintain a list of immediate short term repairs as well as longer term projects which may require an accumulation of funds over several years.
The trustees aim to hold reserves at an appropriate level to ensure that any unforeseen loss of income does not jeopardise the charity as a going concern.
2
LECTURE HALL CHARITY TRUSTEE’S ANNUAL REPORT (continued) FOR THE YEAR ENDED 31[ST] DECEMBER 2024
Structure, governance and management
The charity is governed by a board of trustees. These are drawn from the users of the halls and represent the interest of the charity.
The trustees meet on a 2 monthly basis to plan and make decisions on behalf of the charity, and operate within the terms of the Lecture Hall Charity Foundation document.
New trustees are appointed with the approval of the trustees at a properly convened meeting of the trustees committee and may serve for an unlimited period. In selecting individuals for appointment as charity trustees, the charity trustees have regard to the skills, knowledge and interest needed for the effective administration of the charity.
On appointment, each new charity trustee is provided with a copy of the charity’s constitution and a copy of the latest Trustees' Annual Report and statement of accounts, together with the Charity Commissions guide to being a trustee.
Risk and Going concern
The trustees do not consider there to be any going concern issues at present. It is hoped that in the coming year the users will return to use the halls as they did before the pandemic and it will return to generating a surplus for the charity.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the CIO and of the incoming resources and application of resources, of the CIO for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in business.
3
LECTURE HALL CHARITY TRUSTEE’S ANNUAL REPORT (continued) FOR THE YEAR ENDED 31[ST] DECEMBER 2024
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the CIO and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the CIO and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the CIO and financial information included on the CIO's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
By order of the trustees
Chair of Trustees
Mike Simpson
24 March 2025
4
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LECTURE HALL
I report on the accounts of Lecture Hall for the year ended 31 December 2024 which are set out on pages 6 to 23.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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.
I 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.
Nicholas Paladina FCA
Independent Examiner 11 Sunset Drive Ilkley LS29 8LS
Dated: 25 March 2025
5
| Lecture Hall | Lecture Hall | Lecture Hall | Charity No | 213469 | ||
|---|---|---|---|---|---|---|
| Annual accounts for the period | ||||||
| 01-Jan-24 | To | 31-Dec-24 | ||||
| Section A Statement of financial activities | ||||||
| Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds 6246 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 1 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use |
Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 |
Total funds Prior year funds £ £ F04 F05 |
||||
| 50 | - | - | 50 | - | ||
| 68,237 | - | - | 68,237 | 62,527 | ||
| - | - | - | - | - | ||
| - | - | - | - | |||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 68,287 | - | - | 68,287 | 62,527 | ||
| - | - | - | - | - | ||
| 53,868 | - | - | 53,868 | 53,480 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 53,868 | - | - | 53,868 | 53,480 | ||
| 14,419 | - | - | 14,419 | 9,047 | ||
| - | - | - | - | - | ||
| 14,419 | - | - | 14,419 | 9,047 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 14,419 | - | - | 14,419 | 9,047 | ||
| 221,025 | - | - | 221,025 | 211,978 | ||
| 235,444 | - | - | 235,444 | 221,025 | ||
Section B
Balance sheet
| Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees |
Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21 |
Unrestricted funds £ F01 |
Restricted income funds £ F02 |
Endowment funds Total this year £ £ F03 F04 |
Endowment funds Total this year £ £ F03 F04 |
Total last year £ F05 |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| 151,688 | - | - | 151,688 | 156,910 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 151,688 | - | - | 151,688 | 156,910 | ||
| - | - | - | - | - | ||
| 7,514 | - | - | 7,514 | 8,521 | ||
| - | - | - | - | - | ||
| 80,185 | - | - | 80,185 | 59,337 | ||
| 87,699 | - | - | 87,699 | 67,858 | ||
| 3,943 | - | - | 3,943 | 3,743 | ||
| 83,756 | - | - | 83,756 | 64,115 | ||
| 235,444 | - | - | 235,444 | 221,025 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 235,444 | - | - | 235,444 | 221,025 | ||
| - | - | - | ||||
| - | - | - | - | |||
| - | 221,025 | |||||
| - | ||||||
| - | - | - | - | 221,025 | ||
| Signature | Print Name | Date of approval dd/mm/yyyy |
||||
| Michael Simpson | 24/03/2025 | |||||
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ü 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
ü
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
Not applicable Not applicable
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
Not applicable
1.3 Change of accounting policy
No changes to accounting policies have occured during the reporting period.
| Yes No |
ü | * -Tick as appropriate |
|---|---|---|
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes ü * -Tick as appropriate No
Please disclose:
(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes ü * -Tick as appropriate No Please disclose:
(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Investment gains and These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
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| 2.4 ASSETS ü Intangible fixed assets Heritage assets Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments |
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Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Hall lettings Other Total Other Total Interest income Dividend income Rental and leasingincome Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities: |
Analysis | Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
|---|---|---|---|---|---|---|
| Donations andgifts |
- | - | - | - | - | |
| Gift Aid | - | - | - | - | - | |
| Legacies | - | - | - | - | - | |
| General grants provided by government/other charities |
50 | - | - | 50 | - | |
| Membership subscriptions and sponsorships which are in substance donations |
- | - | - | - | ||
| Donatedgoods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 50 | - | - | 50 | - | |
| Hall lettings | 68,237 | - | - | 68,237 | 62,527 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | 68,237 | - | - | 68,237 | 62,527 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | - | - | - | - | - | |
| Dividend income | - | - | - | - | - | |
| Rental and leasingincome | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held for charity's own use |
- | - | - | - | - | |
| Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual propertyrights |
- | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 68,287 | - | - | 68,287 | 62,527 |
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| Analysis Expenditure on raising funds: |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year |
|---|---|---|---|---|---|---|---|---|
Incurred seeking donations |
- | - | - | - | - | - | - | - |
| Incurred seeking legacies | - | - | - | - | - | - | - | - |
| Incurred seeking grants | - | - | - | - | - | |||
| Operating membership schemes and social lotteries |
- | - | - | - | - | |||
| Staging fundraising events | - | - | - | - | - | |||
| Fudraising agents | - | - | - | - | - | |||
| Operating charity shops | - | - | - | - | - | |||
| Operating a trading company undertaking non-charitable trading activity |
- | - | - | - | - | |||
| Advertising, marketing, direct mail and publicity |
- | - | - | - | - | - | - | - |
| Start up costs incurred in generating new source of future income |
- | - | - | - | - | - | - | - |
| Database development costs | - | - | - | - | - | - | - | - |
| Other trading activities | - | - | - | - | - | |||
| Investment management costs: | - | - | - | - | - | |||
| Portfolio management costs | - | - | - | - | - | - | - | - |
| Cost of obtaining investment advice | - | - | - | - | - | - | - | - |
| Investment administration costs | - | - | - | - | - | - | - | - |
| Intellectual property licencing costs | - | - | - | - | - | - | - | - |
| Rent collection, property repairs and maintenance charges |
- | - | - | - | - | - | - | - |
| - | - | - | - | - | - | - | - | |
| Total expenditure on raising funds | - | - | - | - | - | - | - | - |
| Expenditure on charitable activities: | ||||||||
| Hall lettings | 53,868 | - | - | 53,868 | 53,480 | - | - | 53,480 |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total expenditure on charitable activities |
53,868 | - | - | 53,868 | 53,480 | - | - | 53,480 |
| Separate material item of expense | ||||||||
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total | - | - | - | - | - | - | - | - |
| Other | ||||||||
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total other expenditure TOTAL EXPENDITURE |
- | - | - | - | - | - | - | - |
| 53,868 | - | - | 53,868 | 53,480 | - | - | 53,480 |
Other information:
Analysis of expenditure on charitable activities
| This year | This year | This year | This year | Last year | Last year | Last year | Last year | |
|---|---|---|---|---|---|---|---|---|
| Activity or programme | Activities undertaken directly |
Grant funding of activities |
Support Costs | Total this year |
Activities undertaken directly |
Grant funding of activities |
Support Costs |
Total last year |
| £ | £ | £ | £ | £ | £ | £ | £ | |
| Hall lettings | 46,990 | - | 6,878 | 53,868 | 46,634 | - | 6,846 | 53,480 |
| - | - | - | - | - | - | - | - | |
| - | - | - | - | - | - | - | - | |
| Total | 46,990 | - | 6,878 | 53,868 | 46,634 | - | 6,846 | 53,480 |
Section C Notes to the accounts
Note 9 Support Costs
Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
This year
| This year | ||||||
|---|---|---|---|---|---|---|
| Support cost | Raising funds | Hall lettings | Grand total | Basis of allocation | ||
| £ | £ | £ | £ | £ | (Describe method) | |
| Governance |
- | 430 | - | - | 430 | |
| Administration | - | 6,448 | - | - | 6,448 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | 6,878 | - | - | 6,878 |
Last year
| Last year | ||||||
|---|---|---|---|---|---|---|
| Support cost | Raising funds | Hall lettings | Grand total | Basis of allocation | ||
| £ | £ | £ | £ | £ | (Describe method) | |
| Governance |
- | 430 | - | - | 430 | |
| Administration | - | 6,416 | - | - | 6,416 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | 6,846 | - | - | 6,846 |
Please provide details of the accounting policy adopted Wholly allocated to hall letting activity for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.
Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es). |
||
|---|---|---|
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees |
This year £ |
Last year £ |
| 200 | 200 | |
| - | - | |
| - | - | |
| 230 | 230 |
Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation
| At the beginning of the year Additions Revaluations Disposals Transfers At end of the year Basis At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 14.3 Net book value 14.2 Depreciation and impairments** |
Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|---|---|---|---|---|---|
| 107,847 | - | - | 86,820 | 194,667 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 107,847 | - | - | 86,820 | 194,667 | |
| SL or RB (Straight Line or Reducing Balance) |
SL | ||||
| - | - | - | 37,757 | 37,757 | |
| - | - | - | - | - | |
| - | - | - | 5,222 | 5,222 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | 42,979 | 42,979 | |
| 107,847 | - | - | 49,063 | 156,910 | |
| 107,847 | - | - | 43,841 | 151,688 |
Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total
| This year £ |
Last year £ |
|---|---|
| 7,283 | 8,521 |
| - | - |
| 231 | - |
| 7,514 | 8,521 |
Section C Notes to the accounts (cont)
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
| Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total |
Amounts falling due within oneyear |
Amounts falling due within oneyear |
Amounts falling due after more than oneyear |
Amounts falling due after more than oneyear |
|---|---|---|---|---|
| This year £ |
Last year £ |
This year £ |
Last year £ |
|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| 430 | 430 | - | - | |
| - | - | - | - | |
| 3,513 | 3,313 | - | - | |
| 3,943 | 3,743 | - | - |
20.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
This year Last year
| Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - |
Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | ||
|---|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year £ |
Last year £ |
| - | - | |
| - | - | |
| 80,185 | 59,337 | |
| - | - | |
| 80,185 | 59,337 |
Section C Notes to the accounts (cont)
Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| Fund names | Type PE, EE R **or UR *** |
Purpose and Restrictions | Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
|---|---|---|---|---|---|---|---|---|
| Unrestricted fund | UR | General fund | 221,025 | 68,287 | -53,868 | - | - | 235,444 |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | - | - | - | - | - | - | |
| Total Funds | 221,025 | 68,287 | - 53,868 | - | - | 235,444 |
Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| Fund names | Type PE, EE R **or UR *** |
Purpose and Restrictions | Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
|---|---|---|---|---|---|---|---|---|
| Unrestricted fund | UR | General fund | 211,978 | 62,527 | -53,480 | - | - | 221,025 |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | - | - | - | - | - | - | |
| Total Funds | 211,978 | 62,527 | - 53,480 | - | - | 221,025 |
Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
28.1 Trustee remuneration and benefits
This year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
TRUE
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| Remuneration |
Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | £ | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. |
||||||
Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
TRUE
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| Remuneration |
Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | |||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. Please give details of why remuneration or other employment benefits were paid. |
||||||
28.2 Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".
| No trustee expenses have been incurred (True or False) | TRUE | |
|---|---|---|
| Type of expenses reimbursed | This year | Last year |
| £ | £ | |
| Travel | - | - |
| Subsistence | - | - |
| Accommodation | - | - |
| Other (please specify): | - | - |
| - | - | |
| TOTAL | - | - |
| Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity |
||
| 2 | 0 |
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
This year
| There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | TRUE | TRUE |
|---|---|---|---|---|---|---|---|
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|
| £ | £ | £ | £ | ||||
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
Last year
| There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | There have been no related party transactions in the reporting period (True or False) | TRUE | TRUE |
|---|---|---|---|---|---|---|---|
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|
| £ | £ | £ | £ | ||||
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.