CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independeni ExaminLY'S Report R•port to th• trtAth• m•mb•rs of Aston H411 On accounts for th• y••r 31bl March 2025 Chalty no 222767 I mpon to th¢ inJsiees on my examinatlon ofth• ¥Cun olth above ¢h•nty Vh• Truln lor the year endod Rup¢Thbbllltl•• •nd b••l• IM¢harity'$ IlUSt•••. you r•sponslble lor lh• pparat)n tsl th• accounti In of r•port •ccoanCe vith th• wulrem?nts ol th• Charti•s 2011 1.the Aci'l. I r•port In re5pecl ol my •x4n81)n of1 Twg1's xuxints carrled out und•r Jedts) 145 of1 2011 Act and In far.n9 my exnin8¢, I have folkJwed •H thé apptscabkn Direcllons gi1 by th• Chwity CommL81ion und¢r i•ctlon 14515llbl ofth?A Ind•p•nd•rt •xnln•rf• I havè eompbe¢wJ my ex8mln4tiM. I ronfimi that ng mJiero1 matl•r8 h8ve t4• 10 •tt•t my attentix In Mnnecthm the exInatt0n gives rne ¢auge lo believ? Ihal in, any mol¢11 fespecl.. the acC¥)wrg CdI nol kept in avArd¢• wth sedh)n 130 ofthe ChleS Act.. or tho accounts d•J not Kcord with Ihe accourtfg iecords,. or the accoLvits dld not compty wfth the applicable requiremmts cone•ming the fom) and content of accounts set out in the Gharlties (A¢unIS and Rerts) Regulalion$ 2cwJ8 other than requirwnènt Ihat the accounts gfv¢ o ue and fairf thew Is not a rn•ttw considertd x p¥t of •n kndependtnt •xamin8tM. I have n¢¢m6 ¥wJ have ¢ome acro$8 fK> olheT m•tt¢rs In ¢¢nn•¢t*in th¢ examina1v to vthh •ftentK•n shouhj b• trahr this report i) wder to 19 4 proper ol the aco)unts tts bo reach¥d. 81gn•d: Dats: N•m•: Slorey R•lw•nt prof•s$lon•l quAWfk•tlonlsl or body Ilf ny)". Felknw. Insbiule of charte utants In ETrJland & Wales Addr•s•: ChrÈsiian Dodd Westbourne Hou ma Street %thi51Je NE49 OAZ IER
Section B Disclosure Only eorrpkte if the exaniner need5 to hignlight teThal matt@rB ol concern (see CC32. Ind&nde examination ofcharty xcounts.. dlrecUon$ and guidarKe for examiners). Glve re brigf dgts118 of any Itoms that the ex•mln•r wl•h•• to dl•clo••. IER
Alston Town Hall Charity No 222767 CC17a 01104r2024 To 3110312025 Section A Statement of financial activities Restricted in¢omo funds Unrostriet•d funds Endowm•nt Totsl thi$ Totsl la$t funds year year Incomlng resourtes In¢omlng tesoiit¢e$ from genrotod fund$ Donabons. legacie5 Incoming resources from charitsble aetiviti8s Other In¢omlng 90r¢ Total incoming resources Re80urce8 expended Administrabon F01 F02 F03 F04 F05 17.783 46,434 1026 65.243 17,783 46,434 1026 65.243 17,665 41,500 59,165 3245 1330 2,146 28.469 19,134 16.556 70.880 3245 1330 2,146 28,469 19,134 16,556 70.880 2,761 1354 2,329 9,021 18,152 12,772 46,389 Cosi of fundtaisin9 even Insur8rKe Repair5, r¢w815 8nd mainl•n8 Light, he81 & w8ter Payrdl Total resourcos expended Net In¢omlnty(outgolng) rnsour¢e$ belor transfers -5.637 -5.637 12,776 Gro88 transfer8 botWOon funds Net In¢oming/(outgoing? resources belore other recognisedgains/(losses) Other rocognised galnsl{lossèg1 Gains and losses on r8valuats.on ol fixe assets lor the charty's own use Gains and losses on invèstm¢nl as9 Net movemant In funds Total funds brought forward Total funds carri•d fonvard -5,637 -5,637 12,776 -5.637 56.498 50.861 -5,837 56498 50,861 12,776 43722 56,498
| Restricte | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestrict | d income | Endowme | Total this | Total | last | |||||
| ed funds | funds | nt funds | year | year | ||||||
| Fixed assets | F 02 | F03 | F04 | |||||||
| Tangible assets | 0 | |||||||||
| o | o | |||||||||
| Investments | 0 | 0 | ||||||||
| Totalfixed assets | O | o | ||||||||
| Current assets | ||||||||||
| Stock and work in progress | ||||||||||
| Debtors | 5,499 | 5,499 | 3,297 | |||||||
| (Short term) investments | 0 | |||||||||
| Cash at bank and in hand | 48,301 | 57,783 | ||||||||
| Total current assets | 53,800 | o | 53,800 | 61 ,080 | ||||||
| Creditors: amounts falling duewithin | ||||||||||
| one year | 2939 | 2939 | 4492 | |||||||
| Net currentassets/(liabilities) | ||||||||||
| Total assets less currentliabilities | 50,861 | o | 50,861 | 56,498 | ||||||
| Creditors: amounts falling due after one | ||||||||||
| year | ||||||||||
| Provisions for liabilities and | charges | |||||||||
| Net assets | 50,861 | 0 | o | 50,861 | 56,498 | |||||
| Funds of the Charity | ||||||||||
| Unrestrictedfunds | 50,861 | 50,861 | 56,498 | |||||||
| Restricted incomefunds (Note 13) | ||||||||||
| Endowmentfunds (Note 13) | 0 | |||||||||
| Totalfunds | 50,861 | o | 50,861 | 56,498 | ||||||
| Signed by one or two trustees on the trustees |
behalf of all | Signature | Name | Date of a roval |
||||||
| AV | m | /u-c-,'2 | 23 |
Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all chaiities. 1.1 Basis of a¢¢ounting These accounts have been prepared on the basis of historic cost.. lexcepl that investments a sh¢Nn at market value} in a¢(y)rfJance wrth Accounting and Reporb'ng by Charities- Statement of Recommended Practice ISORP 20051, and wf(h" Accounting Standards.. Financial Reporbng Standards for Smaller Enterprises IFRSSEI., or and wth the Charities Act. except for the followingl. Glve details in this box rfa drflernntstandanl IMS b8•n followed. -Tick a5 appropriate.. • if all relevant disdosures shown in the pack have been given '. then please tick 'Accounting Standards" if discJosures completed in these accounts have been restricted to those required by the FRSSE, then please tsck"Financial Repo"n9 Standards for Smaller Enl&rprise$ IFRSSEI.. 1.2 Change In bas58 of accountbng There has been no change lo the accounting policies (valuation rules and methods of acLountingl since last year Glv• d•talls In thls box of any materlal ehanges that hav• b•en made. 1.3 Changes to prevlous accounts No changes have been made to accounts for previous years Glve d•tall$ In thls box of any materlal ¢hanges that havè Ien made.
Section C Notes to the accounts Icontl Nots2 Accounting policies This standard list of a¢¢ounting polieiés ha$ been appli by the Charity except for those deleted. Where a dlfferent or additional policy has been adopted then this is detailed in the box below. INCOMING RESOURCES Recognition of incoming resources These are included in the Stslemenl of Finanual A¢hvits"es {SoFAI when." the charity becomes entTtled to the resources., the Iruslees are virtually certain they will receive the $oUrceS". and the monetary value can be measured with sufficient reliability. Where incoming resources have related expendrture las with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and donations are only included in the SOFA when the charity has unconditional entidement to the resources. Incoming resources from tax redaims are included in the SOFA at the same time as the gift to which they relate. This is only induded in the SOFA or2 the related goods or services have been delivered. Incoming rnsourcos with related expenditure Grants and donations Tax reclaims on donations and gifts Contractual Income and pgrfom)an¢o r•lat•d grants Glfts In klnd Grfts in kind are accovnled for at a asonable estimate of their value lo the charity or the amount actual realised. Grfts in kind for sale or distribution are include(1 in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the chanty are indudeil in the SOFA as incoming re$our¢es when receivable. These are only included in incoming resources Iwith 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 facilty received. The value of any volunlary help received is not included in the accounts bul is described in the Iruslees, annual POrt. Invastmènt income This is included in the accounts when receivable. Invo8tm•nt galns and108se8 This indudes any gain or loss on the sale of investments and any gain or lo$$ resulting from revaluing investments lo market value at the end of the year. EXPENDITURE AND LIABILITIES Llablllty r•¢ognltlon Liabilities are recognised as soon as Ihere 1$ a legal or conslruclive obligation committing the charity to pay out resources. Indude costs ol the preparation and examinab'on of stslLrtory accounts, the costs of trustee meetings and cost of any legal advice to trustees on govemance or conslilub'onal matters. Donatsd 8ervlc•8 and fa¢llltl•8 Volunteer help Governanco co8ts Grants wlth porfomianco condltlons whe the charty gives a grant wth conditions for ils payment being a specific level of service or output lo be provideil. such grants are only recognised in the SOFA once the cipienl of the grant has prowded the specified service or output. These are only recognised in the accounts when a commitment has been made and there are no condth'ons to be met relabng to the grant which remain in the control of the charity. Grants payable without perfomiance Conditions Support Costs Support costs include central fijnclions and have been allocated to activity cost categories on a basis consistent wth the use of resources, eg allocating propety costs by floor areas, or per capita, slaff costs by the time spent and other ¢osts by their usage. ASSETS Tangible fixed assets for use These are caprtalised 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 value(l al market value at the year end. Other investment assets are induded at trustees, best estimate of market value. Stock$ and work In progr•$s These are valued al the lower of cost or market value. POLICIES ADOPTED ADDinoNAL TO OR DIFFERENT FROM THOSE ABOVE