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2023-12-31-accounts

Backwell Parish Hall

Annual Report and Financial Statements

31 December 2023

Registered Charity No 258636

Page 1 of 8

Contents

Independent examiner’s report ................................................................................ 3 Trustees, officers, and advisors ................................................................................ 4 Trustees .......................................................................................................... 4 Officers ........................................................................................................... 4 Advisors .......................................................................................................... 4 Trustees’ annual report ......................................................................................... 4 Receipts and Payments Account ............................................................................... 5 Receipts .......................................................................................................... 5 Payments ........................................................................................................ 5 Statement of Assets and Liabilities ............................................................................ 6 Assets ............................................................................................................. 6 Liabilities ........................................................................................................ 6 Notes to the Financial accounts ................................................................................ 7 Accounting Policy .............................................................................................. 7 Incoming Receipts .............................................................................................. 7 Expenditures Payable ......................................................................................... 7 Taxation .......................................................................................................... 8 Employees ....................................................................................................... 8 Trustees and related party transactions ................................................................... 8 Capital Commitments .......................................................................................... 8 Funds ............................................................................................................. 8

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Independent examiner's report CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner'5 Report R8port to th8 tr￿le¢s1 '. members of Backll Parish Hal On ¥c¢ounl• for thll yoar 31" Cw8mtw 2W23 cha￿ rK• I￿My) 258636 I rewt lo the ffly •xaminatr)n crfth8 accounts ofth• •btyè tharty nhe T{U￿ for ￿ year Rq•pon¥lblllllo nd AÈ trn8t888 01th8 TnJ5t. you are re5pcrfitrJ¢ ￿ the ryep8ralion bo•l8 of report ol Ihe accounts In the ofth? Char￿Act 2011 Ilhe Acri I rep)rt m iwcl cl m¥eXan￿t￿ ofth? TnJ51'5 ￿¢￿ntS ¢wned ¢Mrt 50clion 145 of Ihtr 2011 Aci and in Carrying oul my examinati￿. I h•v6 the ￿"re￿￿5 gr4en by tho cnarlty Comm18on dèr aeuic) 145(5llbl ol the Ad. I hw4e cr￿p￿ted my examination l ¢¢nfimi t￿t no matenal rnatters hawo coma 10 my allen1￿rt In connection the examin8lK•n thith gNÈt4 mt •uM to th•t In. any M￿er￿1 lets￿. thccounlin9 r•corth w• In aceordwc•wth M¢tl)n lao of lh• Ad or Ind•p•nd•nt •umln¢f• •tst•m•nt I ha¥e no conc4ms arJ have XT05S no olher mattf8 in connecb wlh It￿ examinalion to whith atténiv)n should te In order lo enab kyowr ￿ders1￿￿ oflh• actour45 ¢0 t• r•a¢ 81grd.. 14110Q024 Nam•'. R•levant wofeulonal quallflcatlorrfsl or body ACCA AddTes5.' 8roc* Page 3 of

Trustees, officers, and advisors

Trustees

Backwell Parish Hall (“Charity”) is administered and managed by a Committee of Management comprising ex-officio appointees, four parishioners elected annually and nominated representatives of user organisations. All these are Trustees of the charity. The elected Trustees are elected annually for one year at the Backwell Annual Meeting of Electors, usually held in early Spring. On 27[th] April 2023 the following were re-elected:

Other trustees during the year were Sarah Ould (ex-officio) and Jane Canning (user organisation representative).

Officers

The officers are elected by the trustees at their first meeting following the Annual Meeting of Electors. Officers were elected as below:

Advisors

The trustees have no advisors.

Trustees’ annual report

2023 was another very successful year for Backwell Parish Hall, with the Hall remaining a popular venue that is widely used for both regular and one-off events. The former include council meetings and sporting, exercise, recreational and educational bookings, with activities on almost every day. One-off events during the year included family celebrations and other parties, elections and shows. Particular highlights of the year were the art exhibition, the annual village show and the Coronation of the King in which the village came together in a splendid celebration.

The Trustees aim to cover running expenses through income from hirers, and to fund improvement projects in the Hall through a combination of grant income and its own funds. 2023 was a particular active year in this respect, with a full redecoration of the Hall (funded by a grant from the Parish Council), fitting of a new ‘commercial grade’ kitchen (funded by section 106 funds from a housing development in Backwell and by a

Page 4 of 8

grant from Meeting Point towards a new dishwasher), improvement to insulation (funded by a grant from Bristol Airport) and upgrading of double-glazed windows (funded by a grant from Stancombe Quarry and to be completed in 2024).

Although reserves are healthy and a small surplus was made during the year, the financial situation remains challenging owing to high energy costs and inflation in other regular expenditures. The continued success of the Hall owes a great deal to voluntary efforts of the Trustees in administration and management, in cleaning the Hall and in carrying out routine maintenance and some of the decoration. Thanks are due to all concerned.

For the future the Trustees have plans to upgrade its management systems, web presence and booking arrangements and are working with a local Community Energy group to explore the fitting of solar panels to the building’s roof.

Receipts and Payments Account

Receipts

£
Grant & Donations
Hall letting
Savings & Current Account Interest
Total Receipts
Payments
£
Water Rates
Heat/Light
Insurance
Licences/Sundries
Admin & bank charges
Cleaning
Repairs & Maintenance
Web hosting & domain registration
Refurbishments
Total Payments
2023
25,340.30
17,278.50
218.84
42,837.64
2023
646.60
6,970.45
1,189.71
487.91
60.00
839.21
3,846.42
164.84
27,834.02
42,039.16
2022
5,567.46
14,795,00
16.91
20,379.37
2022
592.32
5,361.71
1,108.56
460.14
81.00
2,172.92
1,159.57
-
5,634.75
16,570.97

Page 5 of 8

Statement of Assets and Liabilities

Assets

£ 2023 2022
CURRENT ASSETS
Cash in bank - current 19,599.84 19,619.20
Cash in hand 29.00 32.25
Bank saving deposit 17,922.60 17,752.01
Debtors - unpaid rentals 1,054.50 394.00
Total Assets 38,605.94 37,797.46
Liabilities
£
2023 2022
CURRENT LIABILITIES
Creditors - key deposit 220.00 210.00
Supplier invoices - unpaid - -
Total Liability 220.00 210.00
NET ASSETS 38,385.94 37,587.46
ACCUMULATED FUNDS
Balance brought forward 37,587.46 33,779.06
Excess of income over expenditure 798.48 3,808.40
Balance carried forward
as at 31.12.2023 38,385.94 37,587.46

Page 6 of 8

Notes to the Financial accounts

Accounting Policy

Backwell Parish Hall (‘The Charity’) is registered Charity in England and Wales. Under section 133 of the Charities Act 2011 (‘The Charities Act’), the Trustees of the Charity have opted to prepare receipts and payments accounts for year ended 31[st] December 2024 (the same as previous year ended 31[st] December 2023).

The trustees in the receipts and payment accounts are presenting four related documents:

The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. The Charity continues to provide public benefit as defined by The Charities Act.

The Charity’s functional and presentation currency is the pound sterling.

Incoming Receipts

Exceptionally this year the charity received the greater part of its funds from donations and grants in total of £25,340.30 (2022: £5,567.46), including a grant from government in total of £18,606.29 (2022: £3,000).

The charity also benefited from Hall rental to local community, in total of £17,278.50 (2022: £14,795.00).

The charity has a deposit account which pays annually on 20[th] June. The charity benefited from saving account deposit interest at a rate of 0.70 % (2022: 0.30%). The interest receipt from saving account paid on 20[th] June 2022 has been recognised in 2023 interest income in the total value of £58.61.

Expenditures Payable

The Charity expenditures for repairs, maintenance and refurbishments are assessed by The Trustees on regular basis. The Trustees carefully assessed that no refurbishments expenses can be defined as capitalised expenses and are recognised in the financial accounts as expenditures at the point of payment.

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Taxation

The Charity is a registered Charity throughout the year and, as such, was not liable to corporation tax on the surplus of income over expenditure for the year, nor to capital taxes on gains arising from the disposal of assets.

The Charity is not registered for Value added tax.

Employees

The Charity did not have any employees in the current year (2022: None).

Trustees and related party transactions

The Trustees of the Charity do not receive any remuneration. Expenses reimbursed for repairs, maintenance, refurbishments, or any other services undertaken on behalf of the Charity amount to £nil (2022: £nil).

Capital Commitments

There were no capital commitments as at 31 December 2023 (31 December 2022: None).

Funds

The Charity’s current funds are all assessed as unrestricted funds and are designated to regular payments based on the Trustees decision. The Trustees haven’t assigned any funds to designated purposes, based on which the Charity doesn’t record any designated or restricted funds.

Unrestricted
Funds
Balance at
1 January 2023
Receipts
Payments
Balance at
31 December 2023
37,587.46
42,837.64
(42,039.16)
38,385.94
37,587.46
42,837.64
(42,039.16)
38,385.94

Page 8 of 8

INCOME & EXPENDITURE ACCOUNT for year ending 31 December 2023

INCOME
Grant & Donations
Gift aid
Fund raising
Hall letting
Savings & Current Account Interest
EXPENDITURE
Water Rates
Heat/Light
Insurance
Licences/Sundries
Admin & bank charges
Cleaning
Repairs & Maintenance
Web hosting & domain registration
Refurbishments
Kitchen equipment
Internal decoration
Insulation improvements
Depreciation
Total Gain/Shortfall for the year
BALANCE SHEET as at 31 December:
FIXED ASSETS
CURRENT ASSETS
Bal at Bank - current
Cash in hand
- deposit (savings)
Debtors - unpaid rentals
CURRENT LIABILITIES
Creditors - key deposit
Supplier invoices - unpaid
Rent received in advance
NET ASSETS
ACCUMULATED FUNDS
Bal B/fwd
Excess of income over expenditure
Bal c/fwd
£
£
£
£
2023
2022
25340.30
5567.46
0.00
0.00
0.00
0.00
17278.50
14795.00
218.84
16.91
42837.64
20379.37
646.60
592.32
6970.45
5361.71
1189.71
1108.56
487.91
460.14
60.00
81.00
839.21
2172.92
3846.42
1159.57
164.84
27834.02
5634.75
21609.66
Stage lighting
1233.84
1893.74
Wifi installation & Year 1
233.46
4330.62
Storeroom refurb
1150.65
Water supply & int pipework
3016.8
42,039.16
16,570.97
798.48
3,808.40
2023
2022
0.00
0.00
19599.84
19619.20
29.00
32.25
17922.60
17752.01
1054.50
394.00
38605.94
37797.46
220.00
210.00
0.00
0.00
0.00
0.00
220.00
210.00
38385.94
37587.46
37587.46
33779.06
798.48
3808.40
38385.94
37587.46