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| FFICIAL | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Trustees' Annual Report | for theperiod | |||||||||
| **From ** | Period start date | To | Period end date | |||||||
| Day 01 |
Month 01 |
Year 2020 |
Day 31 |
Month 12 |
Year 2020 |
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| Section A | Reference and administration details | |||||||||
| Charity name Other names charity is known by Registered charity number (if any) Charity's principal address |
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The Abbey Hall Charity |
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| 262926 | ||||||||||
Catherine Street |
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| Plymouth | ||||||||||
| Devon | ||||||||||
| Postcode | PL1 2DA |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Rev. Joe Dent | Rector | The Minster Church of St Andrew |
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| Malcolm Prideaux | Church Warden | The Minster Church of St Andrew |
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| Mac Forsyth | The Minster Church of St Andrew |
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| Bill Duncan | The Minster Church of St Andrew |
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| Janet Greaves- Stocker |
The Minster Church of St Andrew |
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Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
Names and addresses of advisers (Optional information)
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Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document
Scheme of 14[th] November 1983
- (eg. trust deed, constitution)
How the charity is constituted
- (eg. trust, association, company)
Trustee selection methods
By appointment
- (eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
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policies and procedures adopted for the induction and training of trustees;
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the charity’s organisational structure and any wider network with which the charity works;
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relationship with any related parties;
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trustees’ consideration of major risks and the system and procedures to manage them.
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Section C Objectives and activities
The furtherance of the religious and other charitable work of the Church of England in the city of Plymouth. Summary of the objects of the charity set out in its governing document The Abbey Hall Charity’s main purpose is primarily to provide a venue for church related activities and for letting to community organisations. The Trustees and Management Committee of the Abbey Hall acted at all times with regard to the Principles of Public Benefit as described in the Public Benefit guidance issued by the Charity Commission. There is an identifiable public benefit to the operation of the Abbey Hall Charity as required in Principle 1 of the Public Benefit guidance. This benefit is the use of affordable high quality community space within the centre of Plymouth. Summary of the main activities undertaken for the This space is made available to all community groups and has over a public benefit in relation to number of years built up a substantial number of organisations to which these objects (include within the hall is let on a regular basis. The ability to pay is taken into account this section the statutory and concessions are made to support organisations that have little or no declaration that trustees have income and are of benefit to the community. The types of activity carried had regard to the guidance out in the Abbey Hall by community groups include health-related issued by the Charity activities, sport, dance, education and training. Commission on public benefit) The House of Prayer Church make use of the building on Sunday for their services. Regular activities are • the parent and toddler group Noah’s Ark which although is a church run activity reaches out with support into the community. • Thursday Groups – for older people including dance groups • Macular Degeneration Society • Mad about Swing • Exercise Classes
Additional details of objectives and activities (Optional information)
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The Abbey Hall Management Committee oversees the day to day running of the Abbey Hall on behalf of the Trustees. This committee is made up entirely of volunteers who meet regularly throughout the year.
You may choose to include further statements, where relevant, about:
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policy on grantmaking;
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policy programme related investment;
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contribution made by volunteers.
Section D Achievements and performance
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Section D Achievements and erformance p
Summary of the main achievements of the charity during the year
We continue with our programme of refurbishment and upgrade of the premises. The trustees are actively seeking financial support through grants to replace the existing boiler. This is now our main priority.
We continue to have a high number of community groups use the premises with an additional group joining us on a weekly basis.
Guides and Brownies House of Prayer Baptist Church U3A Art Group Macular Degeneration Society Lighthouse Club Zumba Dance/Keep Fit New Plymouth Forum PGS Theatre Group Noah’s Ark Parent and Toddler Group Dance Classes Tai Chi
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Public Benefit
There are two key principles of public benefit and, within each principle there are some important factors that must be considered in all cases. These are:
Principle 1: There must be an identifiable benefit or benefits
Principle 1a It must be clear what the benefits are
Principle 1b The benefits must be related to the aims
Principle 1c Benefits must be balanced against any detriment or harm
Principle 2: Benefit must be to the public, or section of the public
Principle 2a The beneficiaries must be appropriate to the aims
Principle 2b Where benefit is to a section of the public, the opportunity to benefit must not be unreasonably restricted:
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by geographical or other restrictions; or
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by ability to pay any fees charged
Principle 2c People in poverty must not be excluded from the opportunity to benefit
Principle 2d Any private benefits must be incidental
The principles of public benefit apply to all charities, whatever their aims. Each charity must be able to demonstrate that its aims are for the public benefit. Public benefit decisions are about whether an individual organisation is a charity and not about whether particular types of charity or groups of charities, as a whole, are for the public benefit.
Principles of Public Benefit
Principle 1: There must be an identifiable benefit or benefits
Principle 1a It must be clear what the benefits are
It must be clear what benefits to the public arise from carrying out a charity’s aims. Examples of different sorts of benefit include providing housing for the homeless or giving medical care to the sick. It should be possible to identify and describe the benefits provided but that doesn’t mean they must be able to be quantified or measured; non-quantifiable benefits will be taken in account as long as it is clear what they are.
Most benefits are self evident but sometimes we may need evidence depending on the type of benefit provided. Sometimes benefit can be shown by a consensus of objective and informed opinion. In some cases we may ask for evidence of independent, expert opinion from someone suitably qualified. It will usually be for the organisation’s trustees to provide evidence that their organisation’s aims are for the public benefit but we may sometimes need to check evidence from other sources.
Principle 1b The benefits must be related to the aims
Benefits must be related to the charity’s aims, so benefits which arise from the charity’s work that are not related to its aims will not be taken into account. Where a charity has more than one aim, each of those aims has to meet the public benefit requirement; it will not be enough if only some do.
Principle 1c Benefits must be balanced against any detriment or harm
Finally, benefits must be balanced against any detriment or harm which arises. Examples of detriment or harm could include something that is damaging to the environment or mental or physical health or encourages hatred towards others. In judging whether this detriment occurs, we would need to see real evidence; we will not just
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assume it. Where there is more detriment than benefit, or where the organisation has aims that are illegal or is a sham, it would not be charitable.
Principle 2: Benefit must be to the public, or section of the public
Principle 2a The beneficiaries must be appropriate to the aims
While this sounds like a statement of the obvious, who constitutes the ‘public’ or ‘a section of the public’ varies according to the charitable aims. Sometimes a charity’s aims are intended to benefit the public generally, sometimes a specific section of it. Who benefits, and how, will depend on the organisation’s aims. Considering who the charity’s aims are mainly intended to benefit is important when deciding whether the public benefit requirement is met.
It is not a simple matter of numbers, but the number of people who can potentially benefit must not be insignificant. The ‘class’ of people who can benefit must be sufficiently large or open given the charitable aim being carried out. The actual number of people who can benefit at any one time can be quite small as long as anyone who could qualify for the benefit is eligible. So, for example, it is fine to offer only a small number of rooms in a care home as long as anyone who is eligible to apply can be considered for those limited places.
It is important that the opportunity to benefit is not unreasonably restricted given the nature of the charity’s aims and the resources it has. If the benefit is to a ‘section of the public’, rather than the public generally, then the restrictions must be reasonable and relevant to the charity’s aims. If they are not, this will affect public benefit.
Principle 2b Where benefit is to a section of the public, the opportunity to benefit must not be unreasonably restricted:
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by geographical or other restrictions; or
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by ability to pay any fees charged
Ways in which restrictions might apply to the ‘class’ of people who can benefit include geographical restrictions, those involving charitable need, such as poverty, age or ill-health, and those involving personal characteristics, such as gender, race or religion for example. We will consider the circumstances in each case when deciding whether that restriction is reasonable. At the extreme, charities must not be seen as ‘exclusive clubs’ that only a few can join. So, where the aims of a charity are more closed, inward-looking and exclusive, greater justification for the restriction may need to be provided.
Many different sorts of charities can, and do, charge for their services or facilities. Charities can charge fees that more than cover the cost of those services or facilities, provided that the charges are reasonable and necessary to carry out the charity’s aims, for example, in maintaining or developing the service provided. However, where, in practice, the charging restricts the benefits only to people who can afford to pay the fees charged, this may result in the benefits not being available to a sufficient section of the public.
Principle 2c People in poverty must not be excluded from the opportunity to benefit
The fact that the services will be charged for and therefore provided mainly to people who can afford to pay does not necessarily mean the organisation’s aims are not for the public benefit. However, if an organisation excluded people from the opportunity to benefit because they could not pay the fees, then its aims would not be for the public benefit. In particular, people in poverty must not be excluded from the opportunity to benefit. So it would not, for example, be enough to reduce very high fees slightly to enable more ‘middle income’ people to benefit, if people in poverty were still excluded from the opportunity to benefit.
In general, the lower the fees that are charged, the greater the opportunity there is likely to be for most people to have the opportunity to benefit. But where the fees charged are, of necessity perhaps, very high, then trustees of those charities will have to think about other ways in which people who cannot afford those fees can benefit in some material way related to their charity’s aims. This does not mean charities have to offer services for free, or offer concessions on fees, although clearly that would help. There could be other ways of benefiting people
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who cannot afford the fees in a way that is related to the aims. For example, one way of doing this might be an independent school working in partnership with a local state school, or an arts charity might broadcast concerts or operatic performances via TV or radio to a wider audience. What matters is that people unable to pay are not excluded from the opportunity to benefit, whether or not they actually choose to take up the opportunity.
Principle 2d Any private benefits must be incidental
Where people or organisations benefit from a charity, other than as a beneficiary, then those sorts of ‘private’ benefits must be incidental, which means they are a necessary result, or by-product, of carrying out the charity’s aims. Where private benefits are more than incidental this might mean the organisation is set up for private, rather then public, benefit and so might not be charitable.
Reporting on your charity’s public benefit
Charity trustees have a new duty to report in their Trustees’ Annual Report on their charity’s public benefit. The level of detail you will need to provide in your public benefit report will depend on whether your charity is above or below the audit threshold. An audit is required when a charity’s gross income in the year exceeds £500,000, or where income exceeds £100,000 and the aggregate value of its assets exceeds £2.8 million. Most charities already explain their activities in their Trustees’ Annual Report and so this information now needs to be set in the context of the charity’s aims to show how in practice the aims have been carried out for the public benefit.
Trustees will also need to confirm that they have had regard to our public benefit guidance where relevant
For smaller charities, below the audit threshold, trustees are required to include a brief summary in their Trustees’ Annual Report of the main activities undertaken in order to carry out the charity’s aims for the public benefit. Trustees can, of course, provide fuller public benefit statements if they wish.
For larger charities, above the audit threshold, trustees are required to provide a fuller explanation in their Trustees’ Annual Report of the significant activities undertaken in order to carry out the charity’s aims for the public benefit, as well as their aims and strategies. They are required to explain the charity’s achievements, measured by reference to the charity’s aims and to the objectives set by the trustees. It is up to the charity’s trustees to decide how much detail they want to provide to clearly illustrate what their charity has done in the reporting year to meet the requirement; the Commission will not be prescriptive about the number of words or pages needed. But a charity that said nothing on public benefit in its Trustees’ Annual Report, or produced only the briefest statement with no detail, would be in breach of the public benefit reporting requirement.
Assessing public benefit
The Charity Commission will assess whether the aims of all organisations applying to register as charities are for the public benefit. Charities that are already registered have to continue to meet the public benefit requirement. We will do this by carrying out research studies on the extent to which different types of charity are meeting the requirement and by working with representative professional and umbrella bodies and with users of those charities.
In some cases we may need to carry out detailed assessment of individual charities. Where that needs to happen we will advise the trustees on what needs to change in order to meet the public benefit requirement, and give clear reasons and advice on what happens next where it is not possible for the organisation to meet the requirement. No charity will be expected to make changes overnight and we will take reasonable account of how much time and resources might be needed by a charity that needs to make changes in order to meet the requirement. A charity or anyone affected by one of our public benefit decisions, that disagrees with it, can seek a review of that decision using our internal decision review procedures and, if they consider it necessary, can make a further appeal to the new Charity Tribunal and, ultimately, to the courts. However, by working constructively with charity trustees and undertaking extensive public consultation on our public benefit guidance, we would hope such circumstances would be rare.
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| Abbey Hall Charity | 262926 | ||||
|---|---|---|---|---|---|
| Receipts andpayments accounts | CC16a | ||||
| For the period from |
01.01.2020 Period start date |
To | 31.12.2020 Period end date |
| Section A Receipts and payments | Section A Receipts and payments | Section A Receipts and payments | |||||||
|---|---|---|---|---|---|---|---|---|---|
| A1 Receipts | Unrestricted funds to the nearest £ 18,280 7,681 25,961 - - - 25,961 |
Restricted funds to the nearest £ - 295 4,244 3,400 - - - - 7,939 - - - 7,939 |
Endowment funds to the nearest £ - - - - - - - - - - - - - |
Total funds to the nearest £ - - - - - - - - |
Last year to the nearest £ |
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| Rent & Other Hire Charges | 18,280 | ||||||||
| Mayflower 400 Income | |||||||||
| Boiler Fund | |||||||||
| Other | |||||||||
| Loan | 7,681 | - | |||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Sub total(Gross income for AR) |
25,961 | 42,205 | |||||||
| A2 Asset and investment sales, (see table). |
|||||||||
| Sale of shares | - | ||||||||
| - | - | ||||||||
| Sub total | - | ||||||||
| Total receipts A3 Payments |
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| 42,205 | |||||||||
| Maintenance | 5,424 | - | - | ||||||
| Insurance | 7,068 | - | - | ||||||
| Utilities | 9,096 | - | - | ||||||
| Mayflower | 138 | - | - | ||||||
| Misc Expenses | 460 | - | - | ||||||
| Loan repaymen | 900 | - | - | ||||||
| Caretaker Wages | 6,242 | - | - | ||||||
| Security | 798 | - | - | ||||||
| - | - | - | |||||||
| **Sub total ** | 30,126 | - | - | 41,422 | |||||
| A4 Asset and investment purchases, (see table) |
|||||||||
| - | |||||||||
| - | |||||||||
| **Sub total ** | - | - | |||||||
| Total payments Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end |
|||||||||
| 3,774 | |||||||||
| 2,125 | - | ||||||||
| 5,588 | |||||||||
| 859 | 5,588 |
CCXX R1 accounts (SS)
14/05/2021
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Section B Statement of assets and liabilities at the end of the period
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets |
Signature Details Details Abbey Hall Bank Account Prysten House Bank Account Details Details Total cash funds (agree balances with receipts and payments account(s)) Details |
Unrestricted funds Restricted funds to nearest £ to nearest £ 858 - 6379 - - - 7,237 - Agreement Error Agreement Error Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) - - - - - Print Name |
Endowment funds to nearest £ |
|---|---|---|---|
| - | |||
| - | |||
| OK | |||
| Endowment funds to nearest £ |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| When due (optional) |
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| Date of approval |
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CCXX R2 accounts (SS)
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of Abbey Hall Charity On accounts for the 31[st] December 2020 Charity no 262926 year ended (if any) Set out on pages In attached document (remember to include the page numbers of additional sheets) Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 43 of the 1993 Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act, and to state whether particular matters have come to my attention. Basis of independent My examination was carried out in accordance with general Directions examiner’s statement 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 matter has come to my attention
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 41 of the 1993 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act
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have not been met ; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
-
Please delete the words in the brackets if they do not apply.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
Date: | 30/04/2021 |
|---|---|---|
| MATTHEW FULTON | ||
| AAT | ||
| 31 HENRY AVENT GARDENS | ||
| PLYMOUTH |
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PL9 8GQ
Section B Disclosure
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose .
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