Cave Mason Associates The Committee Calstock Vllla8e Hall The Quay .4¢¢ountinR & TA%ation Sen'i¢ Braitmoor L¥Dr¢¥ih Cornwall Pl.13 2PC. 5 May 2023 Cornwall PL8 2DD Dear All. Accounts Year End•d 30 Septemb•r 2022 I have now completed my review of the accounts and ossocsated records for the year ended 30 September 2022 and am pleased to confirm Ihat. as for prewous years, there were no panictslar Pfoblem areas found durln8 the course of this revlew and i am therefore delighted to enclose a set of accounts with the duly completed Independent E¥aminer5 Statement. You need to send these off tD the Charities Commlssion once they have been signed by the treasurer. As part ol my rewiew l undertook the followSn8 work: l) Reviewed the bank rKords to reconcile the bank balance within Quickbooks with that on the bank statements. 2) Reviewed a selection of purchase invoices to track these to eventual payment and bank clearance. There were no particular difliculties with these. 31 Reviewed a selecrion of sales and bankings from the banking records to verify the amounts and to trace the totals ro bankings. As for last year, I set the Quickbooks accountin8 System to the cash basis, In line with the Charities Commlssion expectarion for small charities so that the account5 Include only paid items of the year. wlth debtors. creditors and a¢crua15 bein8 i8nored. All in all, the records kept do comply wtth the requirements of the Charlty Commisslon Guidance booklet CC32 and so l am able to glve the accounts and attountln8 records a clean bill of health. l endose a spare copyof the accounts.which has the accountants repon. for retentlon alon8 wlth copy of the Trial 8alance $0 thaz the openin8 balances for the current year can be set zo the correci amounis correct. Donations and 8rants have been included under other operatin8 income, as for Pfevtous years. The Hall activities were dearly back to almost pre Covid.19 levels although there was a substantlal amounr of upgrading expenditure thls yeaf. much of vhiich I have capitalized a5 Improvements. Thls means that the accounts stlll show a small surplus. J .%1#w t-mail: Cal'eman.eO.uk SEC¥ie
Shwld you have any questions with regard to my revlew then please do not hesitate to contact me. F5nally, I take this opportunity ol enclosing my firms Statemeftt of Charges for kind attenti¢, Kind regards, John Mason Cave Mason Associates.
Registered number Calstock Village Hall Accounts 30 September 2023
Calstock Village Hall Accountants, Report Accountants. report to tho tT•asur•r of Calstock Village Hall In accordance with your 1nstrltIOnS we have prepared the accounts which comprise the Profit and Loss and the Balance Sheet from the accountsng records of the village hall and on the basis of infomiatjon and explanations you have given us. Wè have not camed out an audrt or any other revthv, and consequendy we do not express any opinion on these accounts. Cave Mason Awk4tes Accountsnts Brazemoor Lanreath Comwall PL13 2PG 3 June 2024
Calsto¢k Vlllage Hall Profit and Loss Account for the year ended 30 Septembèr 2023 2023 2022 Turnov•r 59.085 39,427 other income 10.641 5,869 Cost of raw materials and consumable8 (12,2541 (5,992) Gro88 prollt 57.472 39.304 Staff costs Other charges (14,0921 (29,211) 111,3911 {25,726) Profft bolor• taxatlon 14.169 2,187 Profft 2,187
Calstock Village Hall Registered number: Balance Sheet as at 30 septsfflr 2023 2023 2022 Fixed assets 25,278 23,557 Current assets 20.216 7,768 Nel current assets 20,216 45,494 46,024 7.768 31.325 31.325 Total assets less Current liatM"Irti88 Not au•ts Capltal and rns•rv 46,024 31.325 Numb•r Numb•r Average number of employees Julia Stoneman Treasurer Approved by the commrtlee on 3 June 2024
CHARITY COMMISSION Independent examinerfs report on the FOR ENGLAND ANO WALES accounts Section A Independent Examiner's Report Report to tho trusto•s Calstock Village Hall On accounts for the year 30 September 2023 Charlty no (If any> 300522 Sot out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3010912023. Re$pon8lbllltl•8 and basis of report As the charivs truslees, you are responsible for the preparation of the accounts in accordance wrth the requirements of the Chanties Act 2011 {Ihe Acr). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed all the applicable Directions given ty the Charity Commission under seclion 145(S)Ib) of the Act. Independent I have completed my examination. l confimi that no material matters have examln•rfs stat•m•nt Come to my attention in connection wrth the examination which gives me cause to believe that in. any malenal respect.. the accounting records were not kept in accordance with section 130 of the Chartties Act,. or the accounts did not accord with the accounting records", or the accounts did not comply with the applicable requirements conceming the fonn and content of a¢¢ounts set OLrt in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair. view which is not a matter considered as part of an independent examination. I have no conc8ms 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. . Please delete the in the brackets rfthey do nol apply. Dat•: log* Nam•: John Mason Relevant pfofesslonal Ex HM Inspector of Taxes qualification(sl or body (If any): Addrnss: i Brazemoor Lanreath Cornwall PL13 2PG IER Oct 2018
Section B Disclosure Only complete if the examiner needs lo highlight material matters of concem {see CC32, Independent examination of chanty accounts.. directions and guidance for examiners>. Give here brief dotalls of any Items that tho examiner wishes to dlsclose. IER Oct 2018