WINCANTON WAR MEMORIAL HALL
CHARITY NUMBER 304677
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
WINCANTON WAR MEMORIAL HALL COMMITTEE OF MANAGEMENT Registered Charity No: 304677 High Street, Wincanton, Somerset. BA9 9JF Tel: 07523 144184 mail@wincantonmemorialhall.co.uk
CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024
Holding Trustees:
The Charity Commission
Hall of Committee of Management:
Brian Sales (Chair) Christine Spencer Jayne Bentley Lizzie Ralph Gina Pike Jenny Kingston Jarno Packer
Secretary to the Trustees:
Lynn Vallis
Representatives:
Wincanton Gardeners Club: Christine Spencer Wincanton Amateur Dramatics: Jayne Bentley Wincanton Town Council: Cllr Jarno Packer (appointed 20/8/2024)
Independent Examiner: Bankers: Mrs F Butler National Westminster Plc E-Mail: cr@crtaylorandco.co.uk The Commons Shaftesbury, Dorset SP7 8JY
WINCANTON WAR MEMORIAL HALL MANAGEMENT COMMITTEE
ANNUAL REPORT BY THE CHAIRMAN FOR THE YEAR ENDED 31 DECEMBER 2024
2024 saw continued support by our local and wider communities, supporting the Hall, and the diary has been busy. Towards the end of the year a regular weekly hire ceased, due to relocation to suit its leader better. Sadly a long running weekly hire of Slimming Club also ceased hiring the Hall. We welcomed though some more private hires including the local flu jab programme, whilst repairs were carried out at the local Hospital and also a programme of events from the Octagon Theatre, again whilst refurbishment was carried out. Plus a General Election. This increased our private hire income from a lull in 2023 but overall hires are down this year, mainly due to the loss of the regular bookings. The Hall is busy, but most of the private hires have been bingos, etc., which whilst very successful, are not high earners for the Hall.
The increase expected from higher charges for our utilities and Insurance Premiums, etc., are still having an impact. Best value for money is always sought to mitigate this but some costs are unavoidable. Lynn will implement all invoicing and hire agreements being E-Mailed as of 1 January 2025 to, hopefully, reduce postal costs.
A major Hall floor refurbishment took place this year to remove scratches and marks as much as is possible and to apply a new coat of varnish, which had worn away. Also refurbishment of the Hall trough lights, stage lighting and meeting room lights was undertaken. Also, the redecoration of the main Hall took place. After many years since its installation the oval front window had rotted and required replacing. Luckily due to prudent ringfencing of funds, for any refurbishment of the Hall, money was available for these projects.
Sadly a sign of the times is that lead was stolen from the store building roof that joins to the commercial property. This was covered by having to make an Insurance Claim.
The cleanliness of the building continues to be receiving good reports and this is mainly due to the dedication of our cleaner Karen without whom the building would not function so efficiently, due to her enabling us to turn around bookings quickly. As always the Trustees thank Karen for her hard work. Thanks also to Lynn for keeping the office running smoothly.
I would like to thank all the Trustees for volunteering their time and dedication and attending meetings and for making decisions for the continued success of the Charity and its core value to keep the building for the use of the local community since its inception.
Brian Sales Chairman
The Trustees Wincanton War Memorial Hall
1 May 2025
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WINCANTON WAR MEMORIAL HALL FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trustees Responsibilities
The Trustees are required under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing for financial statements giving a true and fair view, the Trustees are required to follow best practice and:
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a. Select suitable accounting policies and apply them consistently;
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b. Make judgements that are reasonable and prudent;
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c. State whether applicable accounting standards and statement of recommended practice
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have been followed, subject to any departures disclosed and explained in the financial statements;
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d. Prepare the financial statements on a going concern basis unless it is inappropriate to presume the Charity will continue in operation.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ascertain the financial position of the Charity and which enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approval
The report was approved by the Trustees on Signed on their behalf.
18th June 2025 and
…………………………………….. ………………………………. Chairman Treasurer
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WINCANTON WAR MEMORIAL HALL
INDEPENDENT EXAMINERS REPORT
ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
Respective responsibilities of Trustees and Examiners
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is my responsibility to:
*Examine the accounts (under section 145 of the 2011 Act);
*To follow the procedures laid down in the general Directions given by the Charity
*Commissioners (under section 145(5)(b) of the 2011 Act); and
*To state whether particular matters have come to my attention.
Basis of Independent Examiners Statement
My examination was carried out in accordance with general Directions given by the Charity Commissioners. 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 I do not express an audit opinion on the accounts.
Independent Examiners Statement
In connection with my examination, no matter has come to my attention.
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(1) Which gives me reasonable cause to believe that in any material respect the requirements;
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(2) To keep accounting records in accordance with section 130 of the 2011 Act, and
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(3) To prepare accounts which accord with the accounting records and comply with the
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accounting requirements of the Act have not been met; or
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(4) To which, in my opinion, attention should be drawn in order to enable a proper
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understanding of the accounts to be reached.
Mrs F Butler
E-Mail: cr@crtaylorandco.co.uk
1 May 2025
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WINCANTON WAR MEMORIAL HALL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes | 2024 | 2023 |
|---|---|---|
| £ | £ | |
| INCOMING RESOURCES | ||
| *Property Rents 1 |
21870 | 22005 |
| Hall Hire 1 |
39097 | 45417 |
| Sundry 2 |
400 | 950 |
| *Covid Grants | --- | --- |
| *SSDC Grant (Canopy) | --- | --- |
| *WTC Grant (Kitchen Equipment) | --- | --- |
| Bank Interest | --- | --- |
| Dividends | --- | --- |
| Insurance Claim | 752 | --- |
| -------- | -------- | |
| TOTAL INCOMING RESOURCES | 62119 | 68372 |
| RESOURCES EXPENDED | ||
| Services: 3 |
3131 | 3880 |
| Administration: 4 |
50650 | 47093 |
| Repairs & Renewals: 5 | 13119 | 20947 |
| --------- | -------- | |
| TOTAL RESOURCES EXPENDED | 66900 | 71920 |
| --------- | -------- | |
| NET INCOMING DEFECIT | (4781) | (3548) |
| Other recognised Gains | ||
| And Losses 6 |
||
| Unrealised Gain/(Loss) on Investments | 830 | 704 |
| Realizable (Loss) | (65) | (3651) |
| ---------- | --------- | |
| (4016) | (6495) | |
| FUND BALANCE01.01.2024 | 579115 | 585610 |
| FUND BALANCE31.12.2024 | 575099 | 579115 |
| ====== | ===== |
*Denotes Ring Fenced
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WINCANTON WAR MEMORIAL HALL
BALANCE SHEET AS AT 31 DECEMBER 2024
| Notes | 2024 | 2023 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | |||||
| Tangible Fixed Assets | 7 | 530471 | 531690 | ||
| *(Incl: 165735 Ring Fenced) | |||||
| *Investments (Ring Fenced) 8 | *Investments (Ring Fenced) 8 | 13417 | 12587 | ||
| CURRENT ASSETS | |||||
| Current Accounts | 31711 | 31711 | 31711 35354 |
35354 | 35354 |
| *(Incl: 30680 Ring Fenced) | *(Incl: 30680 Ring Fenced) | ||||
| Debtors | --- | --- | |||
| -------- | -------- | -------- -------- |
-------- | ||
| 31711 | 31711 | 31711 35354 |
35354 | 35354 | |
| CURRENT LIABILITIES | |||||
| Creditors | 9 | 500 | 500 | 516 | 516 |
| ==== | ==== | ==== | ==== | ||
| NET CURRENT ASSETS | NET CURRENT ASSETS | 31211 | 34838 | ||
| ---------- | ---------- | ---------- | |||
| NET ASSETS | 575099 | 575099 | 579115 | 579115 | |
| ====== | ===== | ||||
| FUNDS | |||||
| At 01.01.2024 (Balance) | 579115 | 585610 | |||
| Decrease in Reserves | (4016) | (6495) | |||
| ---------- | ---------- | ||||
| 575099 | 579115 | ||||
| ====== | ===== | ||||
| *Denotes Ring Fenced |
18th June 2025 Approved by the Board of Trustees on ……………………………..and signed on its behalf by
………………………………………….. Trustee.
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WINCANTON WAR MEMORIAL HALL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. ACCOUNTING POLICIES
- 1.1 The Accounts are prepared under the Historical Cost Convention and include the
results of the Charity’s operations which are described in the Trustee’s report and all of
which are continuing. The accounts have been prepared in accordance with the Statement of recommended practice for Charity accounts.
The Charity has taken advantage of the exemption in financial reporting Standard No.1. from the requirement to produce a cash-flow statement on the grounds that it qualifies as a small Charity.
- 1.2 Income
Interest and other investment income are accounted for on the accruals basis.
- 1.3 Legacies
Legacies and other donations are accounted for when received.
1.4 Value Added Tax
Value Added Tax is not recoverable by the Charity and as such is included in the relevant costs in the Statement of Financial Activities.
- 1.5 Unrestricted funds are expendable at the discretion of the Committee in furtherance of the Charity’s objectives, whereas Restricted funds are those which are earmarked for specific purposes. The Memorial Hall had restricted funds during or at the end of the year. There were no other recognised gains and losses in the year.
INVESTMENTS
NOTE 8 Fund valuations At Close
*Ring Fenced
Unit Trusts (Gilts and Fixed Interest etc) Interest & Dividends Reinvested
| 2024 | 2023 | |
|---|---|---|
| Valuations b/f | 12587 | 11883 |
| Shares Sold | --- | --- |
| “ Bought | --- | --- |
| --------- | -------- | |
| 12587 | 11883 | |
| Valuation 31.12.24 | 13417 | 12587 |
| --------- | -------- | |
| Unrealised Gain | ||
| (Valuations Basis) | 830 | 704 |
| ==== | ==== | |
| -6- |
WINCANTON WAR MEMORIAL HALL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| *Denotes Ring fenced | ||
| NOTE 1 | ||
| Rents | ||
| *Garages | 2560 | 2465 |
| *Property | 18710 | 18940 |
| *Storage | 600 | 600 |
| -------- | ------- | |
| 21870 | 22005 | |
| -------- | ------- | |
| Hire | ||
| Hire of Hall | 39097 | 42472 |
| Donation | --- | 2945 |
| -------- | -------- | |
| 39097 | 45417 | |
| -------- | -------- | |
| Rents & Hire total | 60967 | 67422 |
| NOTE 2 | ||
| Sundry | ||
| Sundry Sale & Refunds | --- | --- |
| Wayleaves - Hall | 400 | 950 |
| *Grant – Council Precept | --- | --- |
| Legacy | --- | --- |
| ------ | --------- | |
| 400 | 950 | |
| NOTE 3 | ||
| Service Contracts | ||
| Security, Alarms: | 751 | 1994 |
| Hand-dryers, etc | 637 | 219 |
| Electrical Appliance Tests | 140 | --- |
| Premises Licences | 180 | 180 |
| Performing Rights | 402 | 402 |
| Test/Certificate for Fire & Emergency Lights --- | 1085 | |
| UHF Shared Licence | --- | --- |
| Heating Services | --- | --- |
| Hearing Loop Service | --- | --- |
| Air Conditioning | 1021 | --- |
| ------ | ------ | |
| 3131 | 3880 |
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WINCANTON WAR MEMORIAL HALL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 2024 | 2023 | |
|---|---|---|
| NOTE 4 | £ | £ |
| Administration | ||
| Net Wages |
30059 | 28605 |
| PAYE | 5521 | 2800 |
| Gardener & Gardening | 1229 | 351 |
| Telephone, Broadband | 717 | 725 |
| Print, Post, Stationery etc., & Advertising | 1268 |
1375 |
| Hall Insurance | 3609 | 2801 |
| High Street Insurance | 935 | 702 |
| Change of Tenant costs | --- | 1558 |
| Heat & Light | 5018 | 4871 |
| Water Rates | 1048 | 1276 |
| Cleaning products | 672 | 710 |
| Sundries | 42 | 819 |
| Accountancy | 500 | 500 |
| Prof. Fees (Solicitors, etc) | --- | --- |
| Bank Charges | 12 | --- |
| Courses | --- | --- |
| Pest Control | --- | --- |
| Donation (Balsam Centre) | 20 | --- |
| -------- | -------- | |
| 50650 | 47093 | |
| NOTE 5 | ||
| Repairs & Renewals | ||
| Hall/Equipment Maintenance & Repairs | 8663 |
1162 |
| High Street Maintenance & Repairs | 3145 | 18068 |
| New Toilet Block | --- | --- |
| New Sun Lounge doors | --- | --- |
| Lights (War Memorial) | --- | --- |
| New Canopy | --- | --- |
| Depreciation (Fixtures etc) | 1311 | 1717 |
| -------- | -------- | |
| 13119 | 20947 | |
| NOTE 6 | ||
| Other recognised Gains/Losses | ||
| During the Year | ||
| Remaining Unit Trusts; Valuation Basis | 830 | 704 |
| Realizable (Loss) |
(65) | (3651) |
| --------- | -------- | |
| 765 | (2947) | |
| ===== | ===== | |
| -8- |
WINCANTON WAR MEMORIAL HALL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| NOTE 7 | ||||
| Tangible Fixed Assets (Freeholds) | ||||
| *Garages | 12500 | 12500 | ||
| *High Street | 153235 | 153235 | ||
| Hall extension | 360808 | 360808 | ||
| --------- | --------- | |||
| 526543 | 526543 | |||
| Fixtures, etc | ||||
| Fixtures/Fittings, hall | 1339 | 1693 | ||
| Additions | --- | 93 | ||
| Less: Depreciation | 335 | 447 | ||
| ------ | 1004 | ------ | 1339 | |
| Office & Equipment, Hall | 1640 | 1627 | ||
| Additions: Cleaning Equipment, | ||||
| Office Equipment, etc | 92 | 560 | ||
| Less: Depreciation | 433 | 547 | ||
| ------ | 1299 | ------ | 1640 | |
| Stage Lighting, etc | 90 | 120 | ||
| Less: Depreciation | 23 | 30 | ||
| ------ | 67 | ------ | 90 | |
| Other, Garden, etc | 62 | 83 | ||
| Less: Depreciation | 16 | 21 | ||
| ----- | 46 |
------ | 62 | |
| Loop Hearing System | 32 | 43 | ||
| Less: Depreciation |
8 | 11 | ||
| ------- 24 | ------- | 32 | ||
| Defibrillator | 1984 | 2645 | ||
| Less: Depreciation | 496 | 661 | ||
| ------ | 1488 | 1984 | ||
| --------- | --------- | |||
| 530471 | 531690 | |||
| ===== | ===== | |||
| NOTE 9 Creditors | ||||
| Examiners Fee | 500 | 500 | ||
| Sundry Creditors | --- | 16 | ||
| ------- | ------- | |||
| 500 | 516 | |||
| ==== | ==== | |||
| *Denotes Ring Fenced | ||||
| -9- |