## **The Parish Hall, Little Heath** 

## **Trustees’ Annual Report** 

## **(Accompanying Receipts and Payments Accounts for the 15 months ended 31 December 2023)** 

|Name|The Parish Hall, Little Heath|
|---|---|
|Registered Charity Number|250425|
|Governing Document|Trust Deed dated 30 September 1921|
|Principal Address|The Parish Hall|
||Thornton Road|
||Little Heath|
||Potters Bar|
||Hertfordshire      EN6 1JJ|
|Objects|To manage the Parish Hall for the benefit of local|
||organisations and individuals|
|Trustees|N Buckland          (Acting Chair)|
||S Blake                 (Letting Secretary)|
||D Butler                (Fabric Surveyor)    (to 18 Nov 23)|
||E. Hughes             (Treasurer)|
||T Pennell              (Technical Surveyor)|
|Secretary to Trustees|S Maughan|
|Caretaker|P Critoph|
|(to 14 July 2023)|1 Thornton Road|
||Little Heath|
||Potters Bar|
||Hertfordshire|
||EN6 1JJ|
|Independent Examiner|Roger Moore|
||65 Northlands|
||Potters Bar|
||Hertfordshire|
||EN6 5JD|
|Bankers|Barclays Bank plc|
||CCLA Investment Management Ltd|



1 



## **Trustees’ Report for the 15 Months ended 31 December 2023** 

The only activity undertaken during the period being reported on was in connection with the maintenance and improvement of the Parish Hall and its hire out to local organisations and individuals and use by the church and church-related groups. 

The Trustees are appointed by the PCC of Christ Church Little Heath. Formal meetings of the Trustees were held on 6 December 2022, 2 February 2023, 23 March 2023, 8 June 2023, 20 July 2023 and 14 September 2023. 

The financial outcome for the fifteen-month period ending on 31 December 2023 was materially affected by the decision to manage the Hall without the services of a resident caretaker. The negotiated departure of the caretaker resulted in special expenses of £11,170 (these comprised a termination payment, holiday pay, a notice payment and fees for professional advice). These special expenses were partly mitigated by the £7,000 donation received in the period. 

The year-end was changed to 31st December from 30th September in order to make the Parish Hall’s year-end the same as Christ Church Little Heath with which it is linked, extending the current financial period to 15 months. During this period total receipts were £51,600 and total payments were £69,959. These compare to total receipts of £29,172 and total payments of £29,015 in the year to the end of September 2022. 

As compared to a small excess of £157 in the previous year, the accounts show a deficit of £18,359 for the period, as the result of a number of significant one-off expenses which were incurred. These included £4,440 on Hall roof repairs, the majority of which was recovered in 2024 following an insurance claim. Unrestricted funds therefore decreased to £20,742 from £39,101 at the end of September 2022. 

On 1 January 2023 increases in letting charges were applied which were approximately in line with annual inflation. 

Hall project expenditure during the period was £11,495 and included a new Hall security system, replacement of fencing and a survey of work needed to refurbish parts of the Hall. Cottage project expenditure was on the balance of the surveyors’ report, covering the work required for its refurbishment. 

The Trustees have adopted the following reserving policy. Reserves (equivalent to the unrestricted funds at the end of the period) should be sufficient to meet 6 months of regular expenditure, plus 12 months of budgeted project expenditure. The reserves as at 31 December 2023 were sufficient to satisfy this reserving policy. 

Signed on behalf of the Trustees, who have approved the report above and have authorised us to sign it on their behalf. 

Nick Buckland Emyr Hughes Treasurer 

Acting Chair 

04 April 2024 

2 



The Parish Hall Little Heath
Receipts and PaTrinents .4ccounts - l¥llonth Period to 31 December 2023
li D4lonths to Ikcember
2023
l'ear to Septen]ber
2022
Lettings
Large Hall
Small Han
Con)mittee Rooms
16.358
9,248
10,311
10,230
6,922
0.218
35.917
23.370
Donations
pcc
ortb NI)rynms Parish Counc
4.24)
250
3.077
3.390
Donation Tria CAF
Orher donations
100
2.2Crf)
14.672
i.oii
5.596
?06
29.172
Interest
Total Receipts
C2retaker,'Cieaner
Insurance
Il'ater Rate5
Ga5
Electricity
Cleaning Ilaterials
RefiJse Collection
Office Expenses
Repairs. IIamt¢nance
Equipment
Decoratjng
Projects
Sundrie5
11.169
2.832
9,4S3
2,lil
678
12.688
i.0
868
1.95)
li)
6,864
2.780
334
1.2)7
149
2.134
109
l.i64
11.49)
280
11.170
3.490
36
60.947
28.2
Co¢tage
In5ur3nce
516
328
328
482
280
i3
Repairsil,Iamtenance
Project5
3.012
81)
Toral PaTrThents
Exce55 Rereipt51(PaTllJen¢S)

ST.47E￿IEj7 OF FUNI)S
As at 31st
December
2023
As at 30th
Septemt¢r
20?2
Barclays Current Account
B3rclay5 Dep051t Account
Centr31 Board of FllLince of Church of England
Cash
3.499
7.527
12.041
143
23.210
10.384
31.064
41.4)3
Less:
Sundry Lkbtors i (Credttors)
Le5S:
Income Received in Adi'ance
nrestricted Funds
(100)
2.468
20,742
39,101
These comprise".
ReseTres B., fwd
Excess i(Shorfall) during the year
Resen"es Clfwd
39.101
38.944
li7
39,101
20.742
The Parish Hall has not been profession2Jhp i'aiued 2nd the Trustees 2re therefore
onl), aTh'are of its ￿￿UranCe i.alue I5.￿Ch 15 considered to be adequate.
The b￿d￿g is approxtm2tety 60 years old and ￿ iryew of its age 3nd t)ye of
constructton is considered to be in reasonable condition.
The Tru5tee5 operate a roln]g programme for major redecorating 3nd attend to
other essent￿1 rep3Jrs as they arise
The Trustees have not included other assets in their accounts as they generally
compnse ch3Jrs. tables 3nd other mtnor item5 of fLrn'tUTe and kn'tchen equtpment
of httie v3bJe.

## **Independent Examiner's Report to the Trustees of The Parish Hall Little Heath** 

I report on the accounts of the Trust, charity no. 250425 for the 15-month period ended 31 December 2023, which are set out on pages 3 and 4. 

## **Respective responsibilities of the Trustees and the 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 Commission (under section 145(5)(b) of the Charities Act); and 

- to state whether particular matters have come to my attention. 

## **Basis of the independent examiner's statement** 

My examination was carried out in accordance with general Directions given 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 includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no material matters have come to my attention which gives me cause to believe that, in any material respect: 

- accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts do not accord with the accounting records 

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Roger Moore         MBE 04 April 2024 Retired Member Institute of Certified Accountants and Former Member of the London Stock Exchange 

65 Northlands Potters Bar Hertfordshire EN6 5JD 

5