WEST MOORS MEMORIAL HALL Registered as a Charity 217171 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
WEST MOORS MEMORIAL HALL coKrENTS Page Trustees Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 - 10
WEST MOORS MEMORIAL HALL Trustees. Annual Report The Tru5tee5 present their repwt tcgether with thefinancial statements of the tharity forthe year ended 28th February 2025. TrELSt Inforniatlon, Struttwe. G0M8¢t Management TheTrust IS governed by a Trust deed dated 27June 1929 and any aMendffntstheeto. Duringthe year. the work required to convert the ChaFity to a Charitable Inctsrporated Institution ICIOI was completed. On 3rd March 2025 the Trustees recer¥ed confirmatson that the CIO had been set up, and has the Charity Number 1212375. Work is now underway to lormalty merge the two charities, with the expectatKtyn thatthe old tharity will become Ènactive within s5x months. Rt8lstered Charlty Nwnber 217171 Commtttee (Trustees) The appointment of Secretary and Treasurer is made annualty at the Annual General Meeting and the appointment ofthe Chairman made one month after, in accordance with the Trust deed. Committee rnernbers may seNe for a one year twm and be eligible for applt[ent. The charity administered by theTrustees who meet regularly, and provide their 5eFvices on a voluntary ba51S. Chairman Secretary Treasurer Safety Officer lan Linehan Mary Male Andrew Risby Rtsger Male Other Trustee5 Sue Hamlgtt JohA Bartley (Resigned 25th March 20241 Sandra Smith AJI the current Trustees are Tnjstees of the new Charity. Bankers Uoyds Bank PIC 84 Wictoria Road Ferndown Dorset BH22 9JB Independent Examlner Mrs L Everington ACMA
WEST MOORS MEMORIAL HALL Trustees Annual Report ObjecthYe5 and Artivities The Trust was formed in 1929 for the purpose of erectÉng and maintaining in good order a permanent building, under the name of West Moors Memorial Hall, as a village hall for the benefit of the local community. A£hievements and Pèrformance During the financial year. the Trustees maintained the fabric of the hall within the Health and Safety Regulations and sètisfied the conditions for its continued use. for education and recre3ttonal purposes, as required by the County, District and General Parish and other appropriate gUlatOry bL)dies. and its charitsble constttution.. Income rs in line wtth prior year. Hall occupancy remains high. and there has not been an increase in the hire charges since May 2023. The Hall continues to be a popular location, well used by local organisations and for private events. Repair and maintenance work cOntnued. resulting in è significant increasÈ in expenditure this year. Included in this expenditure is £13.080 for a new roof, and c £3,QOO for new fire doors and asbestos removal to comply with current regulations. In addition. significant costs have been inCUd in preparation for-. I the conversion of the charity to a Charttable Incorporated Or8anisation, and 2 the essential reburlding of the frontage Df the H311, will should be undertaken dvrin6 2025. Some fundin8 grants have been received towards the cost of the rebuild, and more is expected during 2025. Financial Revrew The financial SLatements have beèn subjected to an Independent Examination as they are exempt from the audit requlrements of Section 144111 of the Charibes Art 2011. The Trustees are satisfied with the reported financial results. Earty Fn the year rt became clear that reserves Set aside in previous yea¥s needed to be called upon for two capital projects in particular.. major repairs to the roof and replacement of the front porch. Forthe latter. preliminary costs of £7.680 have been included in the accounts. In addition. early 2023 the decision was made to convert the charity from an outdated and un5UPPOrted form to a new Charitable Incorporated Organisation ICIOI. Thi5 work was ongoing during the year, incurring legal costs of £5,52012024- £4.IX)81. The total amount of exceptional spending In the year was £34.8CK)12024.. £8.5CKJI most of which was chargeable agaSnst reserves Set aside for the purpose in earlier years *orthe purpose. with the remainder Charged ègainst the surplus of regular incorne over expenditure. Funding grants of £14,500 have l)een received and credited to reserves. and further grants have been pledEed for 2025. The Tn3Stees consider th3t its awdilable reserves are tts net cutrent assets. which at the year end were £66.400 12024.. É77,0851. The charges for the use of the Halb remain very favourable in the local area. but the Trustees are considering arn increase during the second half of 2025. Resee$ Ptslicy Reserves are considered to be adequate to meet ongoing short and rnedium term comfflitments for the running and maintenance of the h311. In order to maintain the current level of reserves and meet expenditure quirements, the Trustees will continue to prtsartively manage the income levers, and art appropriately to the inflationary growth of expenditure. For the coming financial year. the trustee5 wÉll ensLFie that regular income covers regular operating expenditure. with a small surplus. thus maintsining the resetve5 for the e55ential capital projec
statement of IlesPOll5iblIes Charity law requires the Trustee5 to prepare financial statements for each financial year which give a twe and fair view of the state of the charity and of the income at)d expendlture accout)ts forthat period. In preparillg these financial statements the Trustees are required to-.
selea suttable accounting policies at7d apply them consistently make judgements and estimates that are rea50n3ble and prudent prepare the financial statements on the goin8-concern ba515 unless f( is inappropriate to presuTne that the charity will continueto opeTate. The Trustees aTe re5ponslble for rnaintainlng proper accountin8 record5 which di5dose wth reanable accura£y at anytime the financial position of the charity and for ensur*ng that the financial statements comp with the Charfties Art 2011. It is my view th3t the pwoprietary accounting system intrOdUd years ago contlnues to produce rnoTrth financial staternents in an accurate and timely manner. TheTrustees are also responsible for 5afeguardin8 the assets of the charity and hence for taking reasonable step5 for the prevention and detertion of fraud and other irregularitie5. All the Hall's policies aTe now reviewed regularlyto ensure that current regulations are adhered to and that the policies are effective in safeguarding the Chaiitvs assets. Dated: M Male - Secretsry
WEST MOORS MEMORIAL HALL Independent Examlner's Report to the Trustees of the West Moor5 Memorial Hall I report on the accounts of the West Moors Memorial Hall forthe year ended 28th Febwary 2025, which are set out on pages 4 to 9. Respective Responslb114t4es of the Truste•s and Examiner The charity'sTrustees are responsible for the preparation of the accounts. The tharity's Trustees consider that an audit 15 not required forthi5 year under Section 144121 of the Charities Att 2011 (the 2011 Actl and that an independent examinattson is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act- to follow the wocedures laid down in the general Dirertions gwen bythe Charity Commi55ion under Section 14515llbl of the 2011 Art- and to state whether partitul3r matter5 have come to my attention Basls of Independent Examiner's Report My examination was carried out ir7 accordance w¥th the General Directions gTven by the Charity Commission. 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 indudes consideration of any unusual items or disdosures in the Kcounts, and seeking explanations from you. as Trustees. conceming any such matteFS. The procedurÈs undertaken do not provide all the eviden that would b2 required in an audit and consequently no opinion 15 given as to whetherthe the accounts present a.trne and fair Vie and the report is limited to those matters set out in the statement below. To facilitate my view, the Trustees provided 'audit' access to the Hall's accounting system, and I was able to validate that the reported results for the year are in Tri wtth those refterted in that system. Ir#4ependÈnt Examiner's Statement In connection wr(h my emamination. no matter has come to my attention '. l. which glves me reasonable cause to believe that in any material respeLt the ¥equirements to keep accounting records in accordance with Section 130 of the 2011 Att,- and to prepare accounts which accord with the a£counting records and to comp with the accountjn8 requirements of the 2011 Act have not been met,. or 2. to which, in rny opinlon, attention should be drawn in orderto enablea proper 4Jnderstanding of the accounts to be reached. Dated: Loulsè EverSnEton ACMA 4 Hove Park Way Brighton BN3 6PS
WEST MOORS MEMORIAL HALL Statement of Financial Activities for the Year Ended 28th February 2025 Notes UTrrestrirted Funds Total 2025 Total 2024 Incr)rning Resources Hall Lettings Bowls Club Rents Reteive(I Social aub Rents Received Bank Interest Re¢eNed Donations Other Income Hire of Car Park Totsl regular Incoming resour 25018 3,812 25.018 3.812 9,1)00 782 25 24,688 3,702 9,CK)O 620 1,216 789 400 782 25 1,800 40,437 1.800 40,437 40,415 Exceptional Income Totsl Income 2,14 14,500 54.937 14.500 54,937 40,415 Resources EXnded Hall Maintenance Governance Costs Car Park Costs Majoi Project Costs Professional and Legal Fees Fundraising costs Totsl regular expenditure 25.267 3,490 650 25,267 3.490 650 28,039 2,783 2.196 3.14 127 33.145 29.407 29.407 Exceptional expenditure Total Expenditure 3,14 34.836 64.243 34,836 64,243 8,491 41,636 Surplus I Ishortfalll for the year 19,3061 11,3701 19,3061 11,3701 11,2211 11,2351 Depreciation Transfer between Funds Net Resource Surplus or {Shortfalll 110,6761 110,6761 12,4561 Net Movement in Funds 110,6761 110.6761 12,4561 Total Fund5 Brought Forward 77.085 77,085 79,541 TOTAL FUNDS CARRIED FORWARD 66.409 77,085 The notes form part of these financFal statements
WEST MOORS MEMORIAL HALL Balance Sheet as at 28th February 2025 Note 2025 2024 FIXED ASSErs Tangible Assets 3.070 3,765 CURRENT ASSErs Debtor5 Payments In Advance Cash at Bank . Current Accounts Deposlt Account 676 992 6.281 60,515 9,210 66,733 67,472 76,935 cURRETr LIABILITIES . Amounts Falling Due Within One Year Unpaid Supplier Invoices Prepaid 2024-25 deposits Pepaid 2024-25 Income 2.055 1,775 303 4,133 2,029 1,400 186 3,615 NET CURRENT ASSETS 63.339 73,320 NET ASSErs 66.409 77,085 FUNDS Unrestricted Funds 66,409 77,085 66.409 77,085 Approved by the Committee ITrustees) on ...... .... .. The notes form part of these financial statements
WEST MOORS MEMORIAL HALL Notes to the Financial Statements for the Year Ended 28th February 2025 Accountlng Pollcles Bas5 OtAccountinz In preparin8lhe financial SEatementsthe Tntstfollow5 best practKe as laid down in the Statemefit of Recommended PTattKe'Acc(wnting and Reporting by Charitte5" IFRS 1021 ¢5sued in July 2014. Depreciation Fixed a55ets are depreciated at varying rates on the straight l¥ne basis ¢)vertheir usefvl life. One pre-2023 asset femains ihat is not fvlty depreciated. for which a rate of 20% applie5. One Iow-valLte asset has been added to the fegisterthts year and a fvll-year depreciation appl& Income and Fund5 Income is rerognised In the peric*l towhich the tharrtyi5 eTrtitled to receipt- Interest receivable is included when received by the charity. Income ¢ncludiTrB prioryear has en rtrstatedto inttially refle¢t regular and no¥fflal Income. Exceptional and one-off items of income are reported sèparately. There is no change in the reported overall swlu% or shortfall as a re5uIL Expenditure Expenditure including PAor year has been rtrstated to inftialty refflect oTrly regular and nomial outgoings. Exceptional aDd one-off sign[fant items of expenditure are reported separate. There is no change in the reported overall surplu5 01 shortFall as a result. Taxation No liability to UKtaXatn ar on Èny of the S($ sourcesof income due to its charrtable statu5 and all investment income is re1ve{l gross of tax. Cash Donations and Gtlts lhese are included in the Statement of Finawal Acti¥ities ISOFAI when:
the chartty is told it isto receNe the gfft or donatw)n- theTrustees are reasonabty rta1Th olthe amount to be received.. theTrustees are rea50nabty certain theywll recerve the money: and any conditionsfor 1pt are rnet. Legacies These incl%Jded as sC1n as r( is reasonabty certain theyv11 be reNed. Fund Ac(tsUniin8 Funds held by the charityare eithw: Unrestricted Funds: These a ndS whtch can be used in xcordance with the Charitae objects atthe dixretN)n of the Trustees. These are fvnds whth have been gwen for particular reStrted prPoseS and projects. The charity has no stth fund5. Restricted Funds: Debtor5 Short term dÈbtys a mÈasured at transèlln price. less any impaimienL Cash at Bank Cash is represented by deposits with finarKial instttutions pay¥b without penaltyory on notice of not more than 24 hours. Credllors Shortterm creditors are rnea5yred at the tr8nsartKJn pre. Other finanoal liabi15tie5 are rneasured initially at fair value, net ol transaction costs and subsequently at amortsed cost using the effective inierest method. Flnanclal Irthments The Charty enter5 into ortybasic finanaal intrument transartions that resu in the recogntbon of financial asset5 and liabilit5 like payments in ad¥3nc@ and sundryueditors.
WEST MOORS MEMORIAL HALL Notes to the Financlal Ststements for the Year Ended 28th February 2025 2025 2024 Exptional and On items of In¢ome These include.. Capital Fundkn8 Grants 14.SlXI Excèptllinal ttems of expenditure These are reported separately in the SOFA sn ¥w of the exceptional amounts in this financial year. They include.. Le8al costs ass¢xiated wi(h the conversion to a ao The e$5ential replacement ol part of the Hall r(M)f Other ontroff Hall mainienance costs rt of Insuran recovery Fees rdated to the planned rebuilding of the Hall frontsge 5.520 13.080 8.556 4.483 8.491 34.836 Hall Mainteman Water Gas Electricity Regular reIrS and Maintenance aeaning Refuse Collection Insurance licence Fees Sanitary and Washroom Services Sundry other costs 635 2.985 2,284 3.636 9,727 1,096 1.942 70 522 2,370 25.267 3.236 3.871 7,293 10.162 750 1.3 70 28.039 Governance Cosls Photocopyin& Pothge and Statio Equipment Telephone and Internet Accountaftcy Fees Sundry Expenses 141 342 186 2,821 2Q) 2,183 3.490 2,783 Depreciat+oTr 1,370 1.235 Employees The were fto ernployee5 duringthe year under wew. Trustees arevoltjnteers. Total amourt pard Trustee5 and Rel*ed PartyTTrnsattions Trustee5 remuner&tion and other benefrts Transactions with undertakirFg5 in which a trustee or conneLted person has a material interest Amounts pèid to peT50ns connerted wr(h a trusteeforseNi¢es carried ovt
WEST MOORS MEMORIAL HALL Notes to the Financial Statements for the Year Ended 28th February 2025 Fixed Assets Fixtures & FItM Furniture & Equipme Total Notes Cost at l March 2024 Less assets written off Additions A£ at 28 febiuary2025 5,775 6.175 675 6,450 675 6.850 DeP¢tOn As at l March 2024 Less assèts written off Charge for the Year A5 at 28 February 2025 2,330 2.410 1.290 3.620 1.370 3,780 160 Net Book Value As at 28 FebTuary 2025 240 230 As at 28 February 2024 320 3,445 3,765 Notes." l Thetotals above reflect ontythe addtlions since 2020which ale still bein8 depfecsated. All a55ets aequired prior tothat have been wrttten off. have no value or have been (fisposed of. 2 The addltlon On the current financièl year is a tab prolettor land and Buddings The Land and 8uildirng5 are held in Trust forihe charrry by ts Offictal Custodian of tharfties and their value Is not reflected here. Flnanclal Instruments Z015 2024 nanual assets Flnancial assets MeaSud at fair value through the 5tstement of Financial AcbwtÈes 66.796 75,943 Financial assets rne3sured at faiT value through the Ststement of Financial ActNitie5 comprise only cash at bank 10. Subsidiarre5 The charity does not have arry subsidiaries. Two otherorgani5ation5 Occupy part of the charity's land. and the tharity receives an income from these organisations. 11. Capltal CommTrtments The Trustees have made a commitsnent for capital expenditure at 28 February 2025 of E57,(KIO gr05s12024.. None) representing essential paIrS to the 9&year-old building. Sorne fuTr4inggrants have been received to offset this COSL and more are expe£ted during 2025.
WEST MOORS MEMORIAL HALL Notes to the Financial Statements for the Year Ended 28th February 2025 12. Contingent Liablllties There are no contingent liabilities at 28th February 2025.12024: None) Declarations The Trustees have not changed the year end date nor the length of the financial year. The charity did not make any material ex-gratia payments during the year. None of the charity's financial fixed assets have been revalued during the year. The Trustees consider that there is no need to prepare a separate summary of income and expenditure within these statutory accounts. If the requirements of the Trustee Investment Act 1961 apply to the charity. those requirements have been complied with. 14. Unrestricted Funds The Trustees have taken the decision to allocate a proportion of the Unrestricted Funds for the renewal of the roof of the Hall and replacement of the porch, as follows.. 2025 2024 Unrestricted Funds- Non designated 12.672 5.036 Unre5tritted Funds- De5i8nated 53,738 60,000 66,410 65,036 As reported last year, a survey revealed that the roof of the Small Hall needed urgent renewal. The cost of that renewal has been reported a5 an item of exteptional expenditure this year, thus reducing the Designated Funds. Funding Grants received in the current year for the work on the Porch reported last year have been added to the Designèted Funds. io