Registered Charity Number: 224206 TrIE SHIRE HALL TRU5r FINANCIAL 5rATEME5 Perlod ended 31 March 2025 PHOENIX ACcOuANCy AND BUSINESS CONSULTANCY UMFfED
THE SHIRE HALL TRUSr Charity No: 224206 Contents to the Financial Statements For the period ended 31 March 2025 Page Charity Information Independent Examiners, Report Trustees Annual Report statement of Financial Attivities 11 Balance Sheet 12 Notes to the Financial Ststements 13
THE SHIRE HALL TRusr Charity No: 224206 Charity Detalls For the year ended 31 March 2025 Name of Charlty Period of Accounts Registered Charlty No: Tne Shire Hall Trust Year ending 31 March 2025 224206 Trustees (for the period of accounts unless otherwise stated) MrRKay Ms A Shone (Chair) Mr M Birtles ffreaSUr} Mrs P Blee Mr D Blee (SeI3ry) Mr M R&tser Mr J Hall Mr W Sweeting Mr R Vant Mrs S Pickerlng Mr R Guthrie Nr P Thompson Nrs S Hall Nr C Pickering Mr E Ditzel MrT Zugic Mrj Be5ch Mrs M Gladwell Mrs K Jackson Resigned Sept 24 Appoint1 as Chair july 22 Appointed as Treasurer July 22 Resigned Sept 24 ApFM)inted JUW 22, Fiesigned Sept 24 Resigneé Sept 24 Appointed July 22, Resigned Sept 24 Resigned Juty 23, Reslgned Sept 24 ApFointed July 22, Resigned Sept 24 Resigned March 24 Resigned March 24 Resigned July 23, Resigned Sept 24 Aprx)inted July 22, Resigned Sept 24 Reslgned Sept 24 Resigned March 24 Apwint8J july 22, Resigned Sept 24 Aptx)inied Juty 22, Resigned Sept 24 RIgned July 23, Resigned Sept 24 Mr D Howard Prfnclpal Addre$$ The Shire Hall Trust Shire Hall 11 Market Pla Howden G(h)le DN14 7BJ Independent Examiner Rebec Trrfftt MA4T Accountsnt, employee of: Phoenix Accountsncy and Buslness Consyltancy Limited +6 Roterts Street Scunthorpe North ncOlnshIre DN15 6NG Bankers HSBC 16 Market pi Howden Goole East Yorkshire DN14 7BN
ThE SHIRE HALL TRusr Charity No: 224206 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 2025, which are set out on pages 11 to 24. Respective re$ponsibilitles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts. The charlty's trustees consider that an aud It Is not required for this year under section 144 of the Charities Act 20 1 I Cthe 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)(bl of the Charities Act, and to state whether particular matters have come to my attention. Basls of Independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioner5. An examination include5 a review of the accounting records kept by the charlty and a comparison of the accounts presented wlth those records. It also Includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustee5 concerning any such matters. The procedures u ndertaken do not provlde 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 connectlon wlth the exa mination which give5 me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Art; 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 'twe and fairf view whlch is not a matter considered as part of an independent examinatlon. I have no concerns and have come across no other matter5 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 Llmited 4-6 Robert Street Scunthorpe DN15 6NG Date..
THE SHIRE HALL TRUSr Charity No,. 224206 Trustees Annual Report For the year ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The flnanclal statements comply with the Charities Att 2011, the Constitution and Accounting and Reporting by Charities: Statement of Recommended Prdctice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Reference and Administrative Detsils of the Charity, its Trustees and Advisers Name of chari The Shire Hall Trust Chari istration Number: 224206 Re istered and Princi alo ratin 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 Mrs P Blee MrRKay Mr M Rodger Mr W Sweeting Mr J Hall Mrs S Pickering Mr C Pickering Mr R Vant Mr J Besch Mr R Guthrie Mr T Zugic Mrs S Hall Mr E Ditsel Mr P Thompson Mrs M Gkdwell Mrs K Jackson Mr D Howard Apwinted Treasurer July 22 (Representative: Howden Allotments) Resign& Sept 24 Resigned Sept 24 {Representative". Howden Live) Apwinted July 22 Resigned Sept 24 Appointed Juty 22 Resigned Sept24 (Representative: Howden Catholic Church) ReSignj Sept 24 Appointed ju 22 ReswJned Sept 24 Apinted luty 22 Resigned Sept 24 Resign JUW 23 Appointed ju 22 ReSignj Sept 24 (Representative: Howden Rotary Club) Resigned March 24 (Representative Howden Pantomime) Resigned March 24 Resigned Juty 23 CD-OPt&l Dec 2020 (Representative Howden U3a Group} Reslgned Sept 24 Resigned Sept 24 Appointed luty 21 RIgned Sept 24 (Representstlve Wt)- Resigned Juty 23 Resigrd Sept 24 Co-opted ju 22
THE SHIRE HALL TRusr Charity No: 224206 Trustees Annual Report For the year ended 31 March 2025 Reference and Administrative Details of the Charity, its Trustees and Advlsers (continued) Da toDa nt f the Char. shi Hall Venue Manager Steve Smyth50n (aptJ)inted September 2021) Accountant., Retecca Triffitt MAAT Accountant, employee of: PhniX accountsncy and Business Consultancy Ltd +6 Robert Str*t Scunthorpe North Lincolnshire DN15 6NG B nkers HSBC Wesley Square Gc()le East Yorkshire DN14 5EZ Structure, Governance and Management overnin Document: The Shire Ha51 trust is a registe 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.
THE SHIRE HALL TRUSr Charity No: 224206 Trustees Annual Report For the year ended 31 March 2025 structure, Governance and Management (continued) Recruitment an intment f 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 GenerBI Meeting by the members of the Charity, the other 10 are representative members appointed to the Committee by organisations within Howden which are set OLJt 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 Q)uncil) to be eletted to the Committ. There is also a provision for the co-optlon of two additional trustees if required. All trustees serve for a year term but can be 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 totsl number of Members. anisational StrUttu. The board of trustees manages the Charity and aims to consider only strdtegic 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 Mana ement: The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been estsblished to mitigate those risks. Objectives and Activities The objects of the charlty 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 distinttion of politioil, religious or other opinions, including use for meetings, lecture5 and classes, and for other fomis of recreation and leisure time occupation, with the object of improving the condition5 of life for the said inhabitants.
THE SHIRE HALL TRusr Charity No: 224206 Trustees Annual Report For the year ended 31 March 2025 Objectives and Activitles {continued) Main ob-ettlves f r the followin ear: In developing the main objectives for the following year the Trustees have given regard to the Charity Commission guidance on public benefrt. We have taken the decision to convert the charty to a CIO , all trading will be done through the CIO from 1st April 2024, this years objettive a to close the Trust once all assets are transferred, at the time of writing The Charltr'es Commission have approved the transfer and this is being undertaken. Achievements and Performance Review of Attivities 2 24-25 New Bank accounts were set up for the CIO, cash assets We transferred, building and direct debits still need to be transferred. Financial Review Reserves Poli All of the funds of the Shire Hall Trust are used to service its day to day operations and therefo at present there is no Reserves Policy. Plans for Future periods Set up and transfer all dirett debit from old charity to new charity. Transfer lease to new CIO. Statement of disclosure of informatlon to Independent Examiner We, the trustee5 of the Charity who held office at the date of approval of these financial statements, each confirm so far as we are aware, that: O there is no relevant infonnation 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 infomiation and to establish that the company's independent examinerfs are aware of that information.
THE SHIRE HALL TRusr Charity No: 224206 Trustees Annual Report For the year ended 31 March 2025 statement of Trustees's responsibilities Charlty law requires the Trustees to prepare financlal statements for each financial year which glve a true and fair view of the stste of affairs of the Charity and of the excess of income over expenditure of the Charity for that period. In pparing tho* financial ststements, the Trustees are required to: select suitable accounting policies and then apply them consistently. fl observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent; state whether applicable UK accounting stsndards have been followed, subjett to any rnaterial departures disclosed and explained in the finanaal statements. Ct prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charty will continue in business. Statement of Trustees's pOnSIbl11tieS 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 Att 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 appk)int Independent Examinerfs, Phoenix Accountancy and Business Consultancy Limited will be proSed at the forthcoming annual general meeting. By order of the Board Af Shrt Anne Shone Chairperson Date: 2611126
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THE SHIRE HALL TRUSr Charity No: 224206 Notes to the accounts For the year ended 31 March 2025 Accounting policies 1.1. Accounting Convention The financial statements have bn prepared in accordance wfth Accounting and Reporting by Charities: Statement of Recommended PrBCtice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5102) (effective 1st 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 FRSL02. Assets and liabilities are initially recogni5ed at historical cost or trBnsattion value unless otherwise stated in the relevant accounting policy note(s). 1.2. Golng 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 bn met, it is probable that the income wlll be received and the amount can be measured reliably. Income from government and other grants, whether'caprLal' grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performan conditions attached to the grants have been met, is probable that the income will be received and the amount can be measured liablY and is not deferred. 1.4. Interest Receivable Interest on funds held on deposit is included when re1vable and the amount can be measured reliably by the charity" this is nOnallY 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 restrittions imposed by donors. Restritted funds are accounted for Separately to each other and to the unrestrirted funds of the Charity. General funds are unrestricted funds which are available for u at the discretion of the Trustees in the furtherance of the general objectives of the charity and which have not been deslgnated for Dther purposes. Designated funds comprise unrestricted ftjnds that have been set aside by the Trustees for particular purposes. The Charity has no designated funds. 12
THE SHIRE HALL TRusr Charity No.. 224206 Notes to the accounts For the year ended 31 March 2025 1.6. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or construttive 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 artivities undertaken to further the purposes of the charity and their associated support costs. Costs of raising funds includes all costs relating to fijndraising and the 500 Club. The Charity is not VAT registered and irrecoverable VAT is charged as a cost against the attivity for which the expenditure was incurTeJ. 1.7. Allocatlon of support costs Support costs are those functions that assist the work of the charity but do not dirertly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governan costs which support the Charities activities. Due to the level of materiality of allocating support costs to the costs of fundraisingi these costs have all been allocated to charitable activities. A full breakdown of all costs related to Charitable Attivlties has bn provided in Nots 5. 1.8. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. DeplatiOn 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 lea*, whichever is the shorter. Rates of depreciation are as follows: Improvements to Property 25 % straight line 1.9. Debtors Trade and other debtors are recognised at the setdement amount due after any trade dlscount 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 te 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. 13
THE SHIRE HALL TRusr Charity No: 224206 Notes to the accounts For the year ended 31 March 2025 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 paty 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. 14
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THE SHIRE HALL TRusr Charity No: 224206 Notes to the accounts For the year ended 31 March 2025 7. Stsff costs Total 2025 Total 2024 Wages and salaries (inc e'ers NI and Pension) SuLKontract 3,251 35,558 8. Operating surplus The operating surplus is arrived at after charging: Total 2025 Total 2024 Depreciation - Owned Assets Trustees Expenses Accountsncy Fees - CUrnt Year 1,729 778 778 9. Tangible Fixed Assets General Property Equipment Improvements Total Cost At 01 April 2024 Additions Disposals Transfer to CIO At 31 March 2025 64,543 55,822 162,629 119,832 162,629 64,543 2L8 451 218 45L Depreciation At 01 April 2024 Charge for the year Transfer to CIO At 31 March 2025 60,714 55,822 114,807 Net Book Value At 31 March 2025 At 31 March 2024 162 629 162 629 18
THE SHIRE HALL TRusr Charity No: 224206 Notes to the Financial Statements for the year ended 31 March 2025 10. Debtors Totsl 2025 Total 2024 Trade Debtors HMRC 3,355 11. Cash at Bank and in Hand Total 2025 Total 2024 Current Account Savings Account Cash in Hand 9,472 5,030 2,969 106,817 5,174 114,960 14,502 12. Liabilities Creditors: Amounts falling due within one year Total 2025 Total 2024 Trade Creditors Other Creditors Tax and Social Security Pension Accruals and Deferred Income 58,007 1,276 1,676 13,143 809 210 155 778 60,216 19
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THE SHIRE HALL TRusr Charity No: 224206 Notes to the Financial Statements for the year ended 31 March 2025 13. Accumulated funds (continued) Building Improvements: Entrance Restricted funding was received fmm Howden Town Council and East [dIng of Yorkshire Council, for the entrance improvements, 950/0 cornplete so no deprecation this year, will start to depreciate next financial year. Bullding improvements: Entrance Restricted funding was received via donations and fvndraising to improve the entrance to the building. 14. Contingent liabilities There were no contingent liabilities. 15. Trustees remuneration No remuneration directly or indirecdy out of the funds of the charity was paid or payable for the year to any trustee. There was no relmbursement of trdvel expenses amounting to trustees in respett of the year. 16. Related Party Transactions During the year the Charity had no related paty transacbons wth its Trustees: 17. Other recognised gains and losses There were no other recognised gains or losses. 18. Transfer to CIO Most trading has now bn transferred to the CIO, once all assets and direct debtors been transfers this charity will fully closed down. 22