2023-03-31-accounts

ussp RISH (XJN USS RECREnoN GROUNFCHARITY REGJSTRATION NUMBER 301 71 TRUSTE R 2022 The accounts for the 2022123 finartrdl ￿al were audited by ￿tatOuCh, the appointed auditors. on 1819123 and approved at the Llss Parlsh Councfjl meetirvd on 2￿ November 2023. For the year under review I￿re was3n excess of Incomeover expenditure of£6,050 income was £43.293 of this rentals rwi¥od were £23,727 arKI a council grant of £19566. Expendlture totalled £37,243. Staff costs Ind￿ed in th￿ fi8ure were £16,733 The Charity will continue its aims of providing a community faolityfor hirè by all members of the community and to maintsin the facility to a h￿h Mandarf. Appro*d at knss Parish ndl on 2￿ No¥emb¢r 2023 Si8ned.' Name.. K 8udden Positim: Chair of ilss Parish cow￿1

06/03/2024 11:04

Page 1

Liss Parish Council - Charities yr end 2022/2023

Month No: 12

Detailed Income & Expenditure by Budget Heading 31/03/2023

Cost Centre Report

		Actual Current	Actual Year To Date	Current Annual	Variance Annual	Committed Expenditure Funds Available	Committed Expenditure Funds Available	% Spent	Transfer to/from EMR
1100	Pavilion
1602	Pavilion Rent	1,682	20,752	13,600	(7,152)			152.6%
1604	Liss Pavilion Football Changin	50	160	0	(160)			0.0%
1610	LPC Grant	0	12,271	12,270	(1)			100.0%
	Pavilion :- Income	1,732	33,183	25,870	(7,313)				0
								128.3%
4000	Staff salary	325	9,438	10,312	874		874	91.5%
4060	Training	0	150	150	0		0	100.0%
4070	Insurance	0	1,800	1,800	0		0	100.0%
4075	Telephone & Internet	145	380	500	120		120	76.0%
4080	IT software	0	200	200	0		0	100.0%
4085	Website & email hosting	0	85	85	0		0	100.0%
4090	Stationery	0	121	121	0		0	100.0%
4095	Postage	0	0	50	50		50	0.0%
4100	Printer/copier	0	499	499	0		0	100.0%
4115	Audit	100	250	200	(50)		(50)	125.0%
4120	Subscriptions	0	267	108	(159)		(159)	247.2%
4145	Council Tax & licences	(159)	1,060	600	(460)		(460)	176.6%
4150	Gas	834	3,673	4,250	577		577	86.4%
4155	Electricity	204	1,250	2,000	750		750	62.5%
4160	Water supply	(15)	295	600	305		305	49.2%
4165	Waste Bins	114	1,555	995	(560)		(560)	156.3%
4170	Fire safety	0	659	400	(259)		(259)	164.8%
4175	Building Maintenance	2,873	4,674	1,000	(3,674)		(3,674)	467.4%
4190	Cleaning Materials	239	369	800	431		431	46.1%
4195	Other Servicing	135	260	1,200	940		940	21.7%
4205	Equipment Replacement	0	59	0	(59)		(59)	0.0%
4245	Other Grounds Costs	260	367	0	(367)		(367)	0.0%
4255	Tree Sugery	395	395	0	(395)		(395)	0.0%
	Pavilion :- Indirect Expenditure	5,449	27,808	25,870	(1,938)				0
						0	(1,938)	107.5%
	Net Income over Expenditure	(3,718)	5,375	0	(5,375)
1200	West Liss Pitches
1603	West Liss Pitch Rent	360	2,815	0	(2,815)			0.0%
1610	LPC Grant	0	7,295	7,295	0			100.0%
	West Liss Pitches :- Income	360	10,110	7,295	(2,815)				0
								138.6%
4000	Staff salary	0	7,295	7,295	0		0	100.0%
4235	Grass Cutting	0	1,320	0	(1,320)		(1,320)	0.0%
4240	Pitch Related Costs	791	791	0	(791)		(791)	0.0%

Continued over page

06/03/2024

Page 2

Liss Parish Council - Charities yr end 2022/2023

11:04

Detailed Income & Expenditure by Budget Heading 31/03/2023

Month No: 12 Cost Centre Report

	Actual Current	Actual Year To Date	Current Annual	Variance Annual	Committed Expenditure Funds Available	Committed Expenditure Funds Available	% Spent	Transfer to/from EMR
4245 Other Grounds Costs	0	29	0	(29)		(29)	0.0%
West Liss Pitches :- Indirect Expenditure	791	9,435	7,295	(2,140)				0
					0	(2,140)	129.3%
Net Income over Expenditure	(431)	675		(675)
			0
Grand Totals:- Income Net Income over Expenditure Expenditure	(4,149) 6,240 2,092	37,243 43,293 6,050	33,165 33,165	(10,128) (4,078) (6,050)	0	(4,078)	130.5% 112.3%
			0
Movement to/(from) Gen Reserve	(4,149)	6,050

.........

7 Hodder Close, Chandlers Ford, Hants, SO53 4QD. Tel: [phone] Email: [e-mail]

11 March, 2024

The Parish Clerk Liss Parish Council The Council Room

Liss Village Hall Hill Brow Road Liss GU33 7LA Dear Sarah

Internal Audit Letter Report Liss Parish Council – Charity Accounts 2022/2023

The Accounts and Audit (England) Regulations 2015 (as amended) require all Town and Parish Councils to undertake an effective internal audit to evaluate the effectiveness of their risk management, control and governance processes, considering public sector internal auditing standards or guidance.

The internal audit work we have carried out has been planned to enable us to give our opinion on the control objectives set out in the Internal Auditor’s Report on the 2022-2023 Annual Governance and Accounts Return.

This states that the Council will need to demonstrate that it discharged its responsibilities for Charitable fund(s)/assets, including financial reporting and, if required, independent examination or audit.

We are bound by the ethical guidelines of the Association of Accounting Technicians (AAT). We confirm that we are independent of the Council.

We have complied with the legal requirements and proper practices set out in:

. . . . . . . . . . . . . . . . . . . . . . . . . . . .

March 11, 2024 Page 2

• ‘Governance and Accountability for Local Councils – A Practitioners’ Guide (England)’ March 2023 • The Accounts and Audit (England) Regulations 2015 (as amended).

This internal audit for 2022/2023 has checked that the Parish Council adheres to the requirements set out in the Governance and Accountability for Smaller Authorities in England ensuring that compliance is maintained for the year ended 31 March 2023.

This is the final audit review in 2022/2023 to check that the Councils Charity Accounts adheres to the requirements set out in the Governance and Accountability for Smaller Authorities in England ensuring that compliance with proper practices is maintained.

The Responsible Finance Officer has also provided back-up information for the period April 2022 to March 2023 and end of year details from the EBS Omega software to support the current governance and financial management of the Charity accounts for the Council.

As we also carried out interim internal audit visits through 2022/2023 and are also using the information already recorded to assess the control operating by the Council for these accounts.

A series of independent audit tests was undertaken using the various financial records, vouchers, documents, Minutes, the previous audit report to ascertain the efficiency and effectiveness of the Council’s internal controls.

As part of this Internal Audit Review, we checked:

Charities Bank Accounts

 the Parish Council have the following bank accounts:

Lloyds Treasurers (Charity Pavilion Fund) Account Number 1937168 Lloyds Treasurers (Charities Account) Account Number 00257581 Lloyds Business Bank Instant (Liss PC Charities) Account 00270588.

• the Bank Reconciliations at 31 March 2023 were re-performed, and no errors were noted.

Financial Statements 2022/23

A statement is made to agree that these Accounts give a true and fair view of the Financial Statements for 2022/2023.

Conclusion

We are pleased to report that the various transactional elements of the Parish Council Charites Accounts are of a good standard for the Parish Council.

This letter report should be noted and taken to the next meeting of the Parish Council to inform them of the Internal Audit work carried out. The details of this Internal Audit Report Letter should also be minuted by the Parish Council.

March 11, 2024 Page 3

Yours sincerely,

Tim Light FMAAT, Internal Auditor