Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Alston Town Hall members of On accounts for the year 31[st] March 2023 Charity no 222767 ended (if any) Set out on pages 3-6
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2023
Responsibilities and basis of report
As the charity's trustees, you 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 Trust’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.
Independent examiner's I have completed my examination. I confirm that no material matters have come to statement 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.
Signed: Date: Name: Giles Storey Relevant professional qualification(s) or body (if any):
Address: The Books Accountants Westbourne House Main Street Haltwhistle NE49 0AZ
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IER
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 .
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IER
| Charity No (if any) 222767 04/01/2022 To Period end date 31/03/2023 Alston Town Hall CC17a |
Charity No (if any) 222767 04/01/2022 To Period end date 31/03/2023 Alston Town Hall CC17a |
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|---|---|---|
| Section A Statement of financial activities | ||
| Recommended categories by activity Note Incoming resources (Note 3) Incoming resources from generated funds Donations, legacies Incoming resources from charitable activities Other incoming resources Total incoming resources Resources expended (Notes 4-8) Administration Cost of fundraising events Insurance Repairs, renewals and maintenance Light, heat & water Payroll Total resources expended Net incoming/(outgoing) resources before transfers Gross transfers between funds Net incoming/(outgoing) resources before other recognised gains/(losses) Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use Gains and losses on investment assets Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 0 0 0 10,950 10,950 13,510 32,421 32,421 31,926 232 232 700 |
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| 43,603 43,603 46,136 |
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| 2179 2179 1,573 1428 1428 257 2,748 2,748 2,489 28,444 28,444 8,293 10,354 10,354 12,593 11,212 11,212 13,051 |
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| 56,365 56,365 38,256 -12,762 -12,762 7,880 |
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| 0 0 0 |
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| -12,762 -12,762 7,880 |
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| 0 0 0 0 0 0 |
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| -12,762 -12,762 7,880 |
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| 56,484 56,484 48,604 |
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| 43,722 43,722 56,484 |
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Section B Balance sheet
| Fixed assets Tangible assets (Note 9) Investments (Note 10) Total fixed assets Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand Total current assets Creditors: amounts falling due within one year (Note 12) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges Net assets Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) Total funds Signed by one or two trustees on behalf of all the trustees |
Note Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 B01 0 0 0 B02 0 0 0 B03 0 0 0 B04 0 0 0 B05 0 0 0 B06 2,139 2,139 5,930 B07 0 0 0 B08 45,875 45,875 58,265 B09 48,014 48,014 64,195 B10 4292 4292 7711 B11 43,722 43,722 56,484 B12 43,722 43,722 56,484 B13 0 0 0 B14 0 0 0 B15 43,722 43,722 56,484 B16 43,722 43,722 56,484 B17 0 0 0 B18 0 0 0 B19 0 0 0 B20 43,722 43,722 56,484 Date of approval Signature Print Name |
Note Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 B01 0 0 0 B02 0 0 0 B03 0 0 0 B04 0 0 0 B05 0 0 0 B06 2,139 2,139 5,930 B07 0 0 0 B08 45,875 45,875 58,265 B09 48,014 48,014 64,195 B10 4292 4292 7711 B11 43,722 43,722 56,484 B12 43,722 43,722 56,484 B13 0 0 0 B14 0 0 0 B15 43,722 43,722 56,484 B16 43,722 43,722 56,484 B17 0 0 0 B18 0 0 0 B19 0 0 0 B20 43,722 43,722 56,484 Date of approval Signature Print Name |
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| Date of approval Signature Print Name |
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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 on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
• and with* Accounting Standards; or Financial Reporting Standards for Smal
- and with the Charities Act.
[** except for the following].
Give details in this box if a different standard has been followed.
- -Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year
Give details in this box of any material changes that have been made.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years
Give details in this box of any material changes that have been made.
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.
INCOMING RESOURCES
| Recognition of incoming | These are included in the Statement of Financial Activities (SoFA) when: |
|---|---|
| resources | the charity becomes entitled to the resources; |
| the trustees are virtually certain they will receive the resources; and | |
| the monetary value can be measured with sufficient reliability. | |
| Incoming resources with | Where incoming resources have related expenditure (as with fundraising or contract |
| related expenditure | income) the incoming resources and related expenditure are reported gross in the SoFA. |
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
| entitlement to the resources. | |
| Tax reclaims on donations | Incoming resources from tax reclaims are included in the SoFA at the same time as the gift |
| and gifts | to which they relate. |
| Contractual income and | This is only included in the SoFA once the related goods or services have been delivered. |
| performance related grants | |
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. |
| Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or | |
| distributed by the charity. | |
| Gifts in kind for use by the charity are included in the SoFA as incoming resources when | |
| receivable. | |
| Donated services and facilities | These are only included in incoming resources (with an equivalent amount in resources |
| expended) where the benefit to the charity is reasonably quantifiable, measurable and | |
| material_._The value placed on these resources is the estimated value to the charity of the | |
| service or facility received. | |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
| Investment income | This is included in the accounts when receivable. |
| Investment gains and losses | This includes any gain or loss on the sale of investments and any gain or loss resulting from |
| revaluing investments to market value at the end of the year. | |
| EXPENDITURE AND LIABILITIES | |
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing |
| the charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee |
| meetings and cost of any legal advice to trustees on governance or constitutional matters. | |
| Grants with performance | Where the charity gives a grant with conditions for its payment being a specific level of |
| conditions | 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 | These are only recognised in the accounts when a commitment has been made and there |
| performance conditions | are no conditions to be met relating to the grant which remain in the control of the charity. |
| Support Costs | |
| 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. | |
| ASSETS | |
| Tangible fixed assets for use | These are capitalised if they can be used for more than one year, and cost at least £500. |
| by charity | They are valued at cost or a reasonable value on receipt. |
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year |
| end. Other investment assets are included at trustees' best estimate of market value. | |
| Stocks and work in progress | These are valued at the lower of cost or market value. |
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
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