**REGISTERED CHARITY NUMBER: 251537**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 5 April 2021**
## **for**
**Proceeds of Sale of Skipton Temperance Hall**
Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
**Proceeds of Sale of Skipton Temperance Hall**
## **Contents of the Financial Statements for the Year Ended 5 April 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Statement of Financial Position**||6||
|**Notes to the Financial Statements**|7|to|10|
|**Detailed Statement of Financial Activities**||11||
## **Proceeds of Sale of Skipton Temperance Hall**
## **Report of the Trustees for the Year Ended 5 April 2021**
The trustees present their report with the financial statements of the charity for the year ended 5 April 2021. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The charity's main objects are:
1. Towards the promotion of temperance within the area of benefit
2. Towards such charitable purposes for the general benefit of the inhabitants of the area as the trustees think fit.
Skipton Temperance Hall Fund makes donations to local charities involved in:
- a) Helping people with alcohol or drugs problems
- b) Organisations which help people in need
- c) Organisations which encourage a healthy lifestyle
- d) Organisations involved in youth work
## **Public benefit**
The trustees, having due regard to the Charity Commissions public benefit guidance, are satisfied that the charity has fulfilled the public benefit criteria through the provision of its grants for the benefit of the public, which includes:
- Other charities or voluntary bodies
- Other defined groups
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity's main object is to support and promote the temperance cause in the Craven District. In furtherance of that object the trustees have during the year made grants of £9,700.00 to suitable organisations and individuals out of investment income.
|Grants Payable
|**2021**
|**2020**|
|---|---|---|
||||
|Street Angels|0.00|800.00|
|Christians Against Poverty|1,100.00|1,000.00|
|Citizens Advice Bureau|3,400.00|3,000.00|
|Ingleborough District Scouts Council|500.00|0.00|
|Craven School Partnership|2,600.00|2,500.00|
|Trinity Community Outreach|1,100.00|1,000.00|
|SELFA|1,000.00|500.00|
||||
|**Total**|**9,700.00**|**9,600.00**|
||||
||||
||||
## **Investment performance**
The charity has made no new investments during the year nor has it disposed of any.
The market value of the investments has risen from £444,068 in 2020 to £642,267 in 2021.
However the dividends received have remained relatively consistent. The grants payable to institutions and individuals have increased from £9,600 in 2020 to £9,700 in 2021.
Page 1
**Proceeds of Sale of Skipton Temperance**
## **Hall**
## **Report of the Trustees for the Year Ended 5 April 2021**
## **FINANCIAL REVIEW Financial position**
The Trustees have reviewed the resources of the Charity.
The Review encompassed the nature and amount of investment income and grants provided.
The Trustees are satisfied that the annual investment income is satisfactory to provide a consistent level of grants on a year on year basis.
The dividends received in 2021 were £12,490 compared to £12,711 in 2020.
The Trustees decide, publish, implement and monitor the Charity's reserves policy, so that they can comply with their legal duties to:
- Act in the interests of the Charity and its beneficiaries.
- Protect and safeguard the assets of the Charity.
- Act with reasonable skill and care.
- Ensure the Charity is accountable.
## **Reserves policy**
The charity's policy on reserves is to maintain sufficient funds to generate investment income from which grants can be paid to organisations submitting applications which are within the charity's objects. Should sufficient applications be received in any year it is the policy to spend each year's annual income subject to paying the management and administration expenses.
However in the event of insufficient suitable applications being received, the surplus funds are held on short term deposit until they can be expended.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
The trustees are appointed at the Annual General Meeting of the Charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
251537
## **Principal address**
74 Tatton, Tarn House Country Park, Stirton SKIPTON North Yorkshire BD23 3LQ
## **Trustees**
M Bray G Murray (resigned 10.8.20) J D Claxton D Allison D Batchelor J Hope W Murfitt
Page 2
**Proceeds of Sale of Skipton Temperance Hall**
## **Report of the Trustees for the Year Ended 5 April 2021**
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
Helen Louise Barritt Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
Approved by order of the board of trustees on 2 August 2021 and signed on its behalf by:
D Batchelor - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Proceeds of Sale of Skipton Temperance Hall**
## **Independent examiner's report to the trustees of Proceeds of Sale of Skipton Temperance Hall**
I report to the charity trustees on my examination of the accounts of Proceeds of Sale of Skipton Temperance Hall (the Trust) for the year ended 5 April 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
Helen Louise Barritt Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS
2 August 2021
Page 4
## **Proceeds of Sale of Skipton Temperance Hall**
## **Statement of Financial Activities for the Year Ended 5 April 2021**
|5.4.21
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Investment income
2
210,690
**EXPENDITURE ON**
**Charitable activities**
Charitable Grants Payable
9,710
Other
3,189
**Total**
12,899
**NET INCOME/(EXPENDITURE)**
197,791
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
452,932
**TOTAL FUNDS CARRIED FORWARD**
650,723|5.4.20
Total
funds
£
(86,418)
9,610
1,989
11,599
(98,017)
550,949
452,932|
|---|---|
The notes form part of these financial statements
Page 5
## **Proceeds of Sale of Skipton Temperance Hall**
## **Statement of Financial Position 5 April 2021**
|Notes
**FIXED ASSETS**
Investments
5
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
7
Unrestricted funds
**TOTAL FUNDS**|5.4.21
Unrestricted
fund
£
642,268
10,036
(1,581)
8,455
650,723
650,723
650,723
650,723|5.4.20
Total
funds
£
444,068
10,434
(1,570)
8,864
452,932
452,932
452,932
452,932|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 2 August 2021 and were signed on its behalf by:
D Allison - Trustee
The notes form part of these financial statements
Page 6
**Proceeds of Sale of Skipton Temperance Hall**
## **Notes to the Financial Statements for the Year Ended 5 April 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
|Dividends received
Deposit account interest
Gain/loss on investment|5.4.21
£
12,490
-
198,200
210,690|5.4.20
£
12,712
1
(99,131)
(86,418)|
|---|---|---|
continued...
Page 7
**Proceeds of Sale of Skipton Temperance Hall**
## **Notes to the Financial Statements - continued for the Year Ended 5 April 2021**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5 April 2021 nor for the year ended 5 April 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5 April 2021 nor for the year ended 5 April 2020.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
## **5.**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Investment income|(86,418)|
|**EXPENDITURE ON**||
|**Charitable activities**||
|Charitable Grants Payable||
||9,610|
|Other|1,989|
|**Total**|11,599|
|**NET INCOME/(EXPENDITURE)**|(98,017)|
|**RECONCILIATION OF FUNDS**||
|**Total funds brought forward**|550,949|
|**TOTAL FUNDS CARRIED FORWARD**|452,932|
|**FIXED ASSET INVESTMENTS**||
||Unlisted|
||investments|
||£|
|**MARKET VALUE**||
|At 6 April 2020|444,068|
|Revaluations|198,200|
|At 5 April 2021|642,268|
|**NET BOOK VALUE**||
|At 5 April 2021|642,268|
|At 5 April 2020|444,068|
There were no investment assets outside the UK.
continued...
Page 8
**Proceeds of Sale of Skipton Temperance Hall**
## **Notes to the Financial Statements - continued for the Year Ended 5 April 2021**
## **5. FIXED ASSET INVESTMENTS - continued**
Cost or valuation at 5 April 2021 is represented by:
|Valuation in 2021
Cost
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**7.**
**MOVEMENT IN FUNDS**
At 6.4.20
£
**Unrestricted funds**
General fund
452,932
**TOTAL FUNDS**
452,932
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
210,690
**TOTAL FUNDS**
210,690
**Comparatives for movement in funds**
At 6.4.19
£
**Unrestricted funds**
General fund
550,949
**TOTAL FUNDS**
550,949|Unlisted
investments
£
198,200
444,068
642,268
5.4.21
5.4.20
£
£
1,581
1,570
Net
movement
At
in funds
5.4.21
£
£
197,791
650,723
197,791
650,723
Resources
Movement
expended
in funds
£
£
(12,899)
197,791
(12,899)
197,791
Net
movement
At
in funds
5.4.20
£
£
(98,017)
452,932
(98,017)
452,932|
|---|---|
continued...
Page 9
**Proceeds of Sale of Skipton Temperance Hall**
## **Notes to the Financial Statements - continued for the Year Ended 5 April 2021**
## **7. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|(86,418)|(11,599)|(98,017)|
|**TOTAL FUNDS**|(86,418)|(11,599)|(98,017)|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 6.4.19
£
550,949
550,949|Net
movement
in funds
£
99,774
99,774|At
5.4.21
£
650,723|
|---|---|---|---|
||||650,723|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
124,272
124,272|Resources
Movement
expended
in funds
£
£
(24,498)
99,774
(24,498)
99,774|Resources
Movement
expended
in funds
£
£
(24,498)
99,774
(24,498)
99,774|
|---|---|---|---|
||||99,774|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5 April 2021.
Page 10
## **Proceeds of Sale of Skipton Temperance Hall**
## **Detailed Statement of Financial Activities for the Year Ended 5 April 2021**
|**INCOME AND ENDOWMENTS**
**Investment income**
Dividends received
Deposit account interest
Gain/loss on investment
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
National Temperance Society
Grants to institutions
**Support costs**
**Governance costs**
Sundries
Accountancy and legal fees
Total resources expended
**Net income/(expenditure)**|5.4.21
£
12,490
-
198,200
210,690
210,690
10
9,700
9,710
435
2,754
3,189
12,899
197,791|5.4.20
£
12,712
1
(99,131)
(86,418)
(86,418)
10
9,600
9,610
429
1,560
1,989
11,599
(98,017)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 11