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'ema￿n.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 1nstrl￿tIOnS 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 septsffl￿r 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