Registered Charity Number: 224206
THE SHIRE HALL TRUST
FINANCIAL STATEMENTS
Period ended
31 March 2024
PHOENIX ACCOUNTANCY AND BUSINESS CONSULTANCY LIMITED
1
Charity No: 224206
THE SHIRE HALL TRUST
## **Contents to the Financial Statements For the period ended 31 March 2024**
||Page|
|---|---|
|Charity Information|3|
|Independent Examiners’ Report|4|
|Trustees Annual Report|5|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Statement of Cash Flows|13|
|Notes to the Financial Statements|14|
2
Charity No: 224206
THE SHIRE HALL TRUST
## **Charity Details For the year ended 31 March 2024**
|**Name of Charity**|Howden Shire Hall Trust||
|---|---|---|
|**Period of Accounts**|Year ending 31 March 2024||
|**Registered Charity No:**|224206||
|**Trustees**|Mr R Kay|Resigned Sept 24|
|**(for the period of**|Ms A Shone (Chair)|Appointed as Chair July 22|
|**accounts unless**|Mr M Birtles (Treasurer)|Appointed as Treasurer July 22|
|**otherwise stated)**|Mrs P Blee|Resigned Sept 24|
||Mr D Blee (Secretary)||
||Mr M Rodger|Appointed July 22, Resigned Sept 24|
||Mr J Hall|Resigned Sept 24|
||Mr W Sweeting|Appointed July 22, Resigned Sept 24|
||Mr R Vant|Resigned July 23, Resigned Sept 24|
||Mrs S Pickering|Appointed July 22, Resigned Sept 24|
||Mr R Guthrie|Resigned March 24|
||Mr P Thompson|Resigned March 24|
||Mrs S Hall|Resigned July 23, Resigned Sept 24|
||Mr C Pickering|Appointed July 22, Resigned Sept 24|
||Mr E Ditzel|Resigned Sept 24|
||Mr T Zugic|Resigned March 24|
||Mr J Besch|Appointed July 22, Resigned Sept 24|
||Mrs M Gladwell|Appointed July 22, Resigned Sept 24|
||Mrs K Jackson|Resigned July 23,|
||Mr D Howard|Resigned Sept 24|
|**Principal Address**|The Shire Hall Trust||
||Shire Hall||
||11 Market Place||
||Howden||
||Goole||
||DN14 7BJ||
|**Independent Examiner**|Rebecca Triftt MAAT||
||Accountant, employee of:||
||Phoenix Accountancy and Business Consultancy Limited||
||Morley’s Cottage, Morley’s Yard, Walkergate||
||Beverley||
||East Yorkshire||
||HU17 9BY||
|**Bankers**|HSBC||
||16 Market Place||
||Howden||
||Goole||
||East Yorkshire||
3
Charity No: 224206
THE SHIRE HALL TRUST
DN14 7BN
## **Independent Examiner’s Report to the Members of The Shire Hall Trust**
I report on the accounts of The Shire Hall Trust for the year ended 31 March 2024, which are set out on pages 11 to 24.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145 (5)(b) of the Charities Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 seeking explanations from you as 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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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.
Rebecca Triffitt MAAT
Accountant, employee of: Phoenix Accountancy and Business Consultancy Limited Morley’s Cottage Morley’s Yard Walkergate Beverley HU17 9BY
Date:
4
Charity No: 224206
THE SHIRE HALL TRUST
## **Trustees Annual Report For the year ended 31 March 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024.
The financial statements comply with the Charities Act 2011, the Constitution and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Reference and Administrative Details of the Charity, its Trustees and Advisers**
Name of charity: The Shire Hall Trust Charity Registration Number: 224206 Registered and Principal Operating Address: The Shire Hall Trust Shire Hall 11 Market Place Howden Goole DN14 7BJ
## Trustees:
Names of trustees who served during the year and since the year end were as follows:
|Mr D Blee|Secretary||
|---|---|---|
|Mrs A Shone|Chair||
|Mr M Birtles|Treasurer|Appointed Treasurer July 22|
|Mrs P Blee||(Representative: Howden Allotments) Resigned Sept 24|
|Mr R Kay|Co-opted July 22|Resigned Sept 24|
|Mr M Rodger||(Representative: Howden Live) Appointed July 22 Resigned Sept|
|Mr W Sweeting||Appointed July 22 Resigned Sept24|
|Mr J Hall||(Representative: Howden Catholic Church) Resigned Sept 24|
|Mrs S Pickering||Appointed July 22 Resigned Sept 24|
|Mr C Pickering||Appointed July 22 Resigned Sept 24|
|Mr R Vant||Resigned July 23|
|Mr J Besch||Appointed July 22 Resigned Sept 24|
|Mr R Guthrie||(Representative: Howden Rotary Club) Resigned March 24|
|Mr T Zugic||(Representative Howden Pantomime) Resigned March 24|
|Mrs S Hall||Resigned July 23|
|Mr E Ditzel|Co-opted Dec|(Representative Howden U3a Group) Resigned Sept 24|
|Mr P Thompson|2020|Resigned Sept 24|
|Mrs M Gladwell||Appointed July 21 Resigned Sept 24|
|Mrs K Jackson||(Representative WI) – Resigned July 23|
|Mr D Howard||Resigned Sept 24|
5
Charity No: 224206
THE SHIRE HALL TRUST
## **Trustees Annual Report**
## **For the year ended 31 March 2024**
## **Reference and Administrative Details of the Charity, its Trustees and Advisers (continued)**
## Day to Day Management of the
Charity:
Shire Hall Venue Manager
Steve Smythson (appointed September 2021)
Accountant: Rebecca Triffitt MAAT Accountant, employee of: Phoenix accountancy and Business Consultancy Ltd Morley’s Cottage Morley’s Yard Walkergate Beverley HU17 9BY
## Bankers
HSBC Wesley Square Goole East Yorkshire DN14 5EZ
## **Structure, Governance and Management**
## Governing Document:
The Shire Hall trust is a registered charity governed by its Scheme adopted on 23 May 1996.
The Shire Hall Trust registered as a charity with the Charity Commission on 06 November 1963.
6
Charity No: 224206
THE SHIRE HALL TRUST
## **Trustees Annual Report For the year ended 31 March 2024**
## **Structure, Governance and Management (continued)**
## Recruitment and appointment of Trustees
The trustees form the Committee of Management of the charity. The Scheme of the Charity provides for 20 Trustees of which 10 can be elected at the Annual General Meeting by the members of the Charity, the other 10 are representative members appointed to the Committee by organisations within Howden which are set out in the Scheme. A resolution can be passed to allow additional representative members from organisations within the area of benefit and not already covered by the Scheme (excluding Howden Parish Council) to be elected to the Committee. There is also a provision for the co-option of two additional trustees if required.
All trustees serve for a year term but can be re-elected to the Committee.
The Scheme states that the number of Members that shall form a quorum at meetings of the Committee shall not be less than one third of the total number of Members.
## Organisational Structure:
The board of trustees manages the Charity, and aims to consider only strategic decisions at its meetings. Trustees are aware that any conflict of interest is declared and minuted. The board meets quarterly. The Manager is appointed by the trustees to manage the day to day operations of the charity, and who also has authority to delegate as appropriate to other staff members.
## Risk Management:
The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks.
## **Objectives and Activities**
The objects of the charity as set out in the Scheme are:
- The provision and maintenance of a village hall for the use of inhabitants of Howden the area of benefit without distinction of political, religious or other opinions, including use for meetings, lectures and classes, and for other forms of recreation and leisure time occupation, with the object of improving the conditions of life for the said inhabitants.
7
Charity No: 224206
THE SHIRE HALL TRUST
## **Trustees Annual Report For the year ended 31 March 2024**
## **Objectives and Activities (continued)**
## Main objectives for the following year:
In developing the main objectives for the following year the Trustees have given regard to the Charity Commission guidance on public benefit.
We have taken the decision to convert the charity to a CIO , all trading will be done through the CIO from 1[st] April 2024, this years objective are to close the Trust once all assets are transferred, at the time of writing The Charities Commission have approved the transfer and this is being undertaken.
## **Achievements and Performance**
## Review of Activities 2023-24
The Shire Hall Trust Board of Trustees is satisfied that in 2023-24:
Our work reflected our aims.
- Our resources were well managed. Members were satisfied with the service they received.
Once again we have seen an increase in both turnover and footfall, we have increased our regular hall users with more classes joining us alongside some great community initiatives like Memory Café, Warm Spaces and the now regular Christmas & Company Christmas Day Dinner. Our Duty Manager Liz Neal has been kept busy managing the events, bar, stock control and also some of the day-to-day office duties Steve Smythson our Venue Manager has continued to work with clients to bring both new and returning acts to the hall. He has also overseen the installation of the new theatre lighting in the upper hall funded by Howden Town Council April 23 grant. He has also worked closely with P & N Designs on the Entrance Project which at the time of writing is well underway, and has successfully applied and received funding from Howden Town Council and East Riding of Yorkshire Council. Alongside the grants fundraising events have been run to help reach the target.
## **Financial Review**
## Reserves Policy
All of the funds of the Shire Hall Trust are used to service its day to day operations and therefore at present there is no Reserves Policy.
## **Trustees Annual Report For the year ended 31 March 2024**
## **Plans for Future periods**
8
Charity No: 224206
THE SHIRE HALL TRUST
At the time of writing this, November 24, the hall is busy with most weekends fully booked now leading up to Christmas. The entrance is well under way and we are eagerly waiting on completion which will hopefully be early in the new year.
In July 23, after taking on board advice from our accountants the Trustees voted to change to a Charitable Incorporated Organisation, the CIO was opened in December 23 and we started to trade through the CIO from April 24 and all trading through The Trust ceased trading at the end of this financial year (March 2024). We have now received confirmation that all assets can be transferred to the CIO and we are working towards this so that we can close down the Trust. At the AGM all remaining trustees apart from The Management Committee Dave Blee, Anne Shone & Mark Birtles resigned as trustees and they will remain in place to oversee the transfer of all assets including the building.
## **Statement of disclosure of information to Independent Examiner**
We, the trustees of the Charity who held office at the date of approval of these financial statements, each confirm so far as we are aware, that:
- there is no relevant information of which the Charity’s Independent Examiner is unaware; and
- we have taken all the steps that we ought to have taken as Trustees in order to make ourselves aware of any relevant information and to establish that the company’s independent examiner’s are aware of that information.
## **Statement of Trustees’s responsibilities**
Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the excess of income over expenditure of the Charity for that period. In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
9
Charity No: 224206
THE SHIRE HALL TRUST
## **Trustees Annual Report For the year ended 31 March 2024**
## **Statement of Trustees’s responsibilities (continued)**
The Trustees confirm that the accounts comply with the above requirements. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial
Statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Independent Examiner**
A resolution to appoint Independent Examiner’s, Phoenix Accountancy and Business Consultancy Limited will be proposed at the forthcoming annual general meeting.
By order of the Board
Anne Shone **Chairperson**
Date:
10
Charity No:
THE SHIRE HALL TRUST 224206
## **Statement of Financial Activities For the year ended 31 March 2024**
|Note
s
**Income**
Donations, Grants and Legacies
2
Income from Charitable Activities
3
Income from Other Trading
Activities
4
Income from Investments
**Total Income**
**Expenditure**
Expenditure on Charitable Activities
5
Costs of Raising Funds
6
**Total Expenditure**
Net Income/Expenditure before
Transfers
Transfers between Funds
**Net Movement in Funds**
Funds brought forward
13
**Funds carried forward**
13|**2024**
**Unrestrict**
**ed Funds**
**2024**
**Restricte**
**d**
**Funds**
**2024**
**Total**
**Funds**
**2023**
**Unrestrict**
**ed Funds**
**2023**
**Restricte**
**d**
**Funds**
**2023**
**Total**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
1,514
51,047
52,561
1,726
37,140
38,866
51,147
-
51,147
51,302
-
51,302
88,335
225
88,560
71,847
-
71,847
1,208
-
1,208
268
-
268|
|---|---|
||**142,204**
**51,272**
**193,476**
**125,143**
**37,140**
**162,283**|
||(75,056)
(33,938)
(108,994)
(76,303)
(64,157)
(140,460)
(38,362)
(533)
(38,895)
(31,651)
-
(31,651)|
||**(113,418)**
**(34,471)**
**(147,889**
**)**
**(107,954)**
**(64,157)**
**(172,111**
**)**|
||28,786
16,801
45,587
17,189
(27,017)
(9,828)
(123)
123
-
(311)
311
-|
||**28,663**
**16,924**
**45,587**
**16,878**
**(26,706)**
**(9,828)**|
||60,012
(357)
59,655
43,134
26,349
69,483|
||88,675
16,567
105,242
60,012
(357)
59,655|
The notes on pages 14 to 24 form part of these financial statements.
11
Charity No:
THE SHIRE HALL TRUST 224206
## **Balance Sheet As at 31 March 2024**
|Note
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
11
**_Total current assets_**
**Creditors: amounts falling due within**
**one year**
12
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year**
**Net Assets**
**Funds of the Charity**
Unrestricted funds
13
Restricted income funds
13
**_Total funds_**
13|**2024**
**Unrestricte**
**d funds**
**2024**
**Restricte**
**d funds**
**2024**
**Total**
**funds**
**2023**
**Unrestrict**
**ed funds**
**2023**
**Restricte**
**d funds**
**2023**
**Total**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**
3,305
524
3,829
4,321
704
5,025
3,355
-
3,355
6,099
-
6,099
98,917
16,043
114,96
0
68,409
(1,061)
67,348|
|---|---|
||102,272
16,043
118,31
5
74,508
(1,061)
73,447
(16,902)
-
(16,902
)
(18,817)
-
(18,817)|
||85,370
16,043
101,41
3
55,691
(1,061)
54,630|
||88,675
16,567
105,24
2
60,012
(357)
59,655
-
-
-
-
-
-|
||88,675
16,567
105,24
2
60,012
(357)
59,655|
||88,675
-
88,675
60,012
-
60,012
-
16,567
16,567
-
(357)
(357)|
||88,675
16,567
105,24
60,012
(357)
59,655|
12
Charity No: 224206
THE SHIRE HALL TRUST
2
These financial statements were approved by the committee on _________________(date) and signed on its behalf by:
______________________________________A Shone, Chairperson ______________________________________M Birtles, Treasurer The notes on pages 14 to 24 form part of these financial statements.
13
Charity No: 224206
THE SHIRE HALL TRUST
## **Statement of Cash Flows For the year ending 31 March 2024**
|Notes
**Net Movement in Funds**
Add back depreciation charge
9
Deduct interest income shown in investing
activities
Decrease/(increase) in stock
Decrease/(increase) in debtors
10
Increase/(decrease) in creditors
12
**Net cash used in operating activities**
**Cash fows from investing activities**
Interest income
Purchase of tangible fxed assets - PY
Purchase of tangible fxed assets
9
**Cash provided by (used in) investing**
**activities**
**Cash fows from fnancing activities**
Repayment of borrowing
**Cash used in fnancing activities**
Increase/(decrease) in cash and cash
equivalents
cash and cash equivalents at the start of
the year
**Total cash and cash equivalents at the**
**end of the year**
11|**2024**
**2023**
**£**
**£**
**45,587**
**(9,828)**
1,729
15,789
(1,208)
(268)
-
-
2,744
(5,844)
(1,915)
3,733|
|---|---|
||**46,937**
**3,582**|
||1,208
268
-
-
(533)
(2,500)|
||**675**
**(2,232)**
-
-|
||**-**
**-**|
||47,612
1,350
67,348
65,998|
||**114,960**
**67,348**|
The notes on pages 14 to 24 form part of these financial statements.
14
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts For the year ended 31 March 2024**
## **1. Accounting policies**
## **1.1. Accounting Convention**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1[st] January 2019) – (Charities SORP (FRS102)) and the financial reporting standard applicable in the UK and Republic of Ireland (FRS102).
Shire Hall Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **1.2. Going Concern**
The Trustees consider the Charity to be a going concern. The accounts have been prepared on this basis.
## **1.3. Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
15
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts For the year ended 31 March 2024**
## **1. Accounting policies (continued)**
- **1.4. Interest Receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **1.5. Fund accounting**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors. Restricted funds are accounted for separately to each other and to the unrestricted funds of the Charity.
General funds are unrestricted funds which are available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The Charity has no designated funds.
## **1.6. Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
● Expenditure on charitable activities includes the costs of all activities undertaken to further the purposes of the charity and their associated support
costs.
● Costs of raising funds includes all costs relating to fundraising and the 500 Club.
The Charity is not VAT registered and irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **1.7. Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charities activities.
Due to the level of materiality of allocating support costs to the costs of fundraising, these costs have all been allocated to charitable activities. A full breakdown of all costs related to Charitable Activities has been provided in Note 5.
16
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts For the year ended 31 March 2024**
## **1. Accounting policies (continued)**
## **1.8. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the terms of the lease, whichever is the shorter.
Rates of depreciation are as follows: General Equipment 25% straight line Improvements to Property 25% straight line
## **1.9. Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.10. Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.11. Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **1.12. Taxation**
The charity is exempt from Corporation taxation under Section 505(1) ICTA 1988 as an approved charity.
17
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts For the year ended 31 March 2024**
## **2. Donations and Legacies**
||**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|
|---|---|---|---|---|---|---|
||**Unrestricte**|**Restricted**|**Total**|**Unrestricte**|**Restricted**|**Total**|
||**d**|**Funds**|**Funds**|**d**|**Funds**|**Funds**|
||**Funds**|**£**|**£**|**Funds**|**£**|**£**|
||**£**|||**£**|||
|Donations|1,514|1,901|3,415|1,726|-|1,726|
|**Grants:**|||||||
|East Riding Council – Welcoming|-|938|938|-|1,061|1,061|
|Places|||||||
|Howden Town Council|-|30,000|30,000|-|35,079|35,079|
|Active Town Council|-|-|-|-|1,000|1,000|
|East Riding Council - Entrance|-|18,208|18,208|-|-|-|
||1,514|51,047|52,561|1,726|37,140|38,866|
|**. Income from Charitable Activities**|||||||
||**2024**|**2024**|**2024**|**2023**|**2023**|**2023**|
||**Unrestricte**|**Restricted**|**Total**|**Unrestricte**|**Restricted**|**Total**|
||**d**|**Funds**|**Funds**|**d**|**Funds**|**Funds**|
||**Funds**|**£**|**£**|**Funds**|**£**|**£**|
||**£**|||**£**|||
|Rents Received|15,199|-|15,199|11,112|-|11,112|
|Lettings|33,118|-|33,118|40,093|-|40,093|
|Cinema Operating Income|2,830|-|2,830|97|-|97|
||51,147|-|51,147|51,302|-|51,302|
## **3. Income from Charitable Activities**
18
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts**
## **For the year ended 31 March 2024**
## **4. Income from Other Trading Activities**
||**2024**|**2024**|**2024**|**2023**||**2023**|**2023**|
|---|---|---|---|---|---|---|---|
||**Unrestricte**|**Restricted**|**Total**|**Unrestricte**||**Restricte**|**Total**|
||**d**|**Funds**|**Funds**|**d**||**d Funds**|**Funds**|
||**Funds**|**£**|**£**|**Funds**||**£**|**£**|
||**£**|||**£**||||
|Bar Income|59,447|-|59,447|48,580||-|48,580|
|Catering Income|135|-|135|2,108||-|2,108|
|Fundraising (inc 500 Club)|19,444|225|19,669|12,076||-|12,076|
|Commission|5,812|-|5,812|5,126||-|5,126|
|Ofce Services|-|-|-|150||-|150|
|Live Arts|2,160|-|2,160|3,088||-|3,088|
|Weddings|1,337|-|1,337|719||-|719|
||88,335|225|88,560|71,847||-|71,847|
|**. Expenditure on Charitable**|**Activities**|||||||
||**2024**|**2024**|**2024**|**2023**||**2023**|**2023**|
||**Unrestricte**|**Restricted**|**Total**
**Unrestricte**||**Restricted**||**Total**|
||**d**|**Funds**|**Funds**|**d**||**Funds**|**Funds**|
||**Funds**|**£**|**£**|**Funds**||**£**|**£**|
||**£**|||**£**||||
|**Charitable Activities**||||||||
|Stafng Costs|37,683|-|37,683|23,552||10,500|34,052|
|Water Rates|1,225|-|1,225|3,953||-|3,953|
|Heat and Light|9,314|-|9,314|5,725||526|6,251|
|Cleaning, Repairs and Renewals|8,211|33,758|41,969|29,125||36,989|66,114|
|Ofce Expenses|2,836|-|2,836|1,806||608|2,414|
|General Insurance|5,756|-|5,756|5,161||-|5,161|
|_Subtotal_|_65,025_|_33,758_|_98,783_|_69,322_||_48,623_|_117,945_|
## **5. Expenditure on Charitable Activities**
19
THE SHIRE HALL TRUST
Charity No.. 224206
20
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts For the year ended 31 March 2024**
## **5. Expenditure on Charitable Activities**
|_Subtotal from previous page_
Depreciation
Accounts Fees
Marketing
Premises Licences
Bank Charges and Interest
Professional Fees
Cinema Expenses
Grant repaid back
**.**
**Cost of Raising Funds**
Bar Running Costs
Catering Costs
Fundraising Costs||**2024**
**2024**
**2024**
**2023**
**2023**
**2023**
**Unrestricte**
**d**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Total**
**Funds**
**£**
**Unrestricte**
**d**
**Funds**
**£**
**Restricte**
**d Funds**
**£**
**Total**
**Funds**
**£**
_65,025_
_33,758_
_98,783_
_69,322_
_48,623_
_117,945_
1,549
180
1,729
1,820
13,969
15,789
1,353
-
1,353
1,064
-
1,064
677
-
677
1,055
270
1,325
552
-
552
477
-
477
2,357
-
2,357
2,438
-
2,438
-
-
-
-
-
-
3,543
-
3,543
127
-
127
-
-
-
-
1,295
1,295|
|---|---|---|
|||75,056
33,938
108,994
76,303
64,157
140,460|
|||**2024**
**2024**
**2024**
**2023**
**2023**
**2023**
**Unrestricte**
**d**
**Funds**
**£**
**Restricte**
**d Funds**
**£**
**Total**
**Funds**
**£**
**Unrestricte**
**d**
**Funds**
**£**
**Restricte**
**d Funds**
**£**
**Total**
**Funds**
**£**
31,472
-
31,472
27,113
-
27,113
1,625
-
1,625
1,165
-
1,165
5,265
533
5,798
3,373
-
3,373|
|||38,362
533
38,895
31,651
-
31,651|
## **6. Cost of Raising Funds**
21
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the accounts For the year ended 31 March 2024**
## **7. Staff costs**
||**Total**|**Total**|
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|Wages and salaries (inc e’ers NI and Pension)|35,558|34,052|
|Subcontract|2,125|-|
|**8.**|37,683|34,052|
|**Operating surplus**|||
|The operating surplus is arrived at after charging:|||
||**Total**|**Total**|
||**2024**|**2023**|
|Depreciation – Owned Assets|1,729|15,789|
|Trustees Expenses|-|-|
|Accountancy Fees – Current Year|1,281|1,064|
||3,010|16,853|
**9. Tangible Fixed Assets**
|**Cost**
At 01 April 2023
Additions
Disposals
At 31 March 2024
**Depreciation**
At 01 April 2023
Charge for the year
On Disposals
At 31 March 2024
**Net Book Value**
At 31 March 2024
At 31 March 2023|**General**
**Equipme**
**nt**
**Property**
**Improvemen**
**ts**
**Total**
**£**
**£**
**£**
64,010
55,822
119,832
533
-
533
-
-
-|
|---|---|
||64,543
55,822
120,365|
||58,985
55,822
114,807
1,729
-
1,729
-
-
-|
||60,714
55,822
116,536|
||3,829
-
3,829|
||5,025
-
5,025|
22
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the Financial Statements for the year ended 31 March 2024**
## **10. Debtors**
|||**Total**|**Total**|
|---|---|---|---|
|||**2024**|**2023**|
|||**£**|**£**|
||Trade Debtors|3,355|4,944|
||HMRC|-|1,155|
|||3,355|6,099|
|**11.**|**Cash at Bank and in Hand**|||
|||**Total**|**Total**|
|||**2024**|**2023**|
|||**£**|**£**|
||Current Account|2,969|4,103|
||Savings Account|106,817|61,863|
||Cash in Hand|5,174|1,382|
|||114,960|67,348|
|**12.**|**Liabilities**|||
||**Creditors: Amounts falling due within one year**|||
|Trade Creditors
Other Creditors
Tax and Social Security
Pension
Accruals and Deferred Income|**Total**
**2024**
**Total**
**2023**
**£**
**£**
1,676
9,204
13,143
8,435
809
-
210
114
1,064
1,064|
|---|---|
||16,902
18,817|
23
Charity No: 224206
THE SHIRE HALL TRUST **Notes to the Financial Statements for the year ended 31 March 2024**
## **13. Accumulated funds**
|**Accumulated funds**||
|---|---|
|Balance at 01 April
Movement in funds for the year
Balance at 31 March|**2024**
**2024**
**2024**
**2023**
**2023**
**2023**
**Unrestrict**
**ed Funds**
**Restricte**
**d Funds**
**Total**
**Funds**
**Unrestrict**
**ed Funds**
**Restricte**
**d Funds**
**Total**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
60,012
(357)
59,655
43,134
26,349
69,483
28,663
16,924
45,587
16,878
(26,706)
(9,828)|
||88,675
16,567
105,242
60,012
(357)
59,655|
## **Analysis of net assets between funds**
|Tangible Fixed Assets
Current Assets
Current Liabilities
Non-Current Liabilities|**2024**
**Unrestrict**
**ed Funds**
**2024**
**Restricte**
**d Funds**
**2024**
**Total**
**Funds**
**2023**
**Unrestrict**
**ed Funds**
**2023**
**Restricte**
**d Funds**
**2023**
**Total**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
3,305
524
3,829
4,321
704
5,025
102,272
16,043
118,315
74,508
(1,061)
73,447
(16,902)
-
(16,902)
(18,817)
-
(18,817)
-
-
-
-
-
-|
|---|---|
||88,675
16,567
105,242
60,012
(357)
59,655|
24
Charity No: 224206
THE SHIRE HALL TRUST **Notes to the Financial Statements for the year ended 31 March 2024**
## **13. Accumulated funds**
## **Restricted funds**
|**Restricted funds**||
|---|---|
|East Riding of Yorkshire –
Welcoming Places
HTC - Lighting
HTC - Entrance
East Riding of Yorkshire -
Entrance
Donations & Fundraising -
Entrance
HTC – Other maintenance work|Balance
at
Movement in Resources
**Balance**
**at**
Held As
Fixed
Balance
Excluding
01/04/2
3
Incomin
g
Outgoin
g
Transfer
s
**31/03/24**
Assets
Fixed
Assets
(357)
938
(180)
123
**524**
524
-
-
21,640
(21,640)
-
**-**
-
-
-
4,450
-
-
**4,450**
-
-
-
-
18,208
2,126
3,910
(8,208)
(533)
(3,910)
-
-
-
**10,000**
**1,593**
**-**
-
-
-
-
-
-|
||(357)
51,272
(34,471)
123
**16,567**
524
-|
A brief description of the Restricted Funds is given below:
## **Restricted Funds**
## **Howden Town Council**
Restricted funding was received from Howden Town Council for improvements to the building. During the year a funds received were spent on improving the lighting, the entrance hall and general maintenance work for health & safety reasons.
25
Charity No: 224206
THE SHIRE HALL TRUST
## **Notes to the Financial Statements for the year ended 31 March 2024**
## **13. Accumulated funds (continued)**
## **Building Improvements: Entrance**
Restricted funding was received from Howden Town Council and East Riding of Yorkshire Council, some improvements have been made, and will continue into 2024/25.
## **Building improvements: Entrance**
Restricted funding was received via donations and fundraising to improve the entrance to the building.
## **East Riding Council – Welcoming Places**
Restricted funding was received from East Riding Council, to open up the shire hall to everyone, were its warm and welcoming with a hot drink and food. Balance left relates to depreciation.
## **14. Contingent liabilities**
There were no contingent liabilities.
## **15. Trustees remuneration**
No remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any trustee.
There was no reimbursement of travel expenses amounting to trustees in respect of the year.
## **16. Related Party Transactions**
During the year the Charity had no related party transactions with its Trustees:
## **17. Other recognised gains and losses**
There were no other recognised gains or losses.
## **18. Going Concern**
The Trustees of Shire Hall Trust consider the Charity is a Going Concern for at least 12 months beyond the signing of the Independent Examiners Report
26