Charity number: 304688
WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITTEE
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers
Trustoes. Report
Indep6ndent Examinerfs Report
Statemont of Flnancial Activities
Balance Sheet
Notes to the Financial Statements
7-14

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITh. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Mr Marshall Clements, Chainnan
Mrs Deborah Yam8n8k8. Vice Chair
Mrs Georgie Bigg
Mrs Helen Ward I￿signed 4 May 2023)
Mr James Coffey. Vice Chair (resigned 4 May 20231
Mr Nick Finch
Mrs Gabrielle Wilson
Mr Richard Kingcott
Mr John Morgan (appointed 17 May 2023)
Mrs Sarah Treweek (appointed 17 May 2023)
Charity registered
number
304688
Principal office
The John Locke Room
Silver Street
Wnngton
North Somerset
BS40 SQE
Accountants
The Alanbrookes Group Ltd
24 Glove Factory Studios
Holt
Wiltshire
BA14 6RL
Page 1

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITfEE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present Iheir annual report together with the financial statements of th6 Village Hall for the year 1
April 2023 to 31 March 2024.
The Charity also trades under the names Wrington Memorial Hall & Recreats"on Field Committee.
Objectives and activities
Policies and objectives
The cherity maintains and manages Wrington Memorial Hall, the Recreation Field and The John Locke buildings
for the use and benefit of the residents of Wrington. The charity provides buildings, facilities 8nd open space for
Community use for all aspects and ages of the Community and for the provision of amateur sport.
In $8tting objectives and planning for activities. the Trustees have given due consideration lo general guidance
published by the Charity Commission relatsng to public benefiL induding the guidance 'Public benefit.. running 8
charity (P82)'.
Achievements and performance
a. Maln achlevements of the Charity
The Charity ensured the buildings and open areas were maintained and managed for the safe use by local
r6sidents.
Financial review
. Golng concern
After making appropriate enquirFes, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operabon81 existence for the foreseeable future. For this reason. they continue to adopt
the going concem basis in preparing the financial statements. Further d8t8ils regarding the adoption of the going
concem basis can be found in the accounkn'ng policies.
The Charity receives an 8nnu81 grant of £12,000 from Wrington Parish Council. The rest of the funds for the
ch8rity comes from the hire charges for the hall.
The objectives of the charity are to manage and provide facilities for the Community to use.
l ages and groups in the Community make use of the h811 for many different 8Ctivtttes. including badminton,
pilates. table tennis, gardening dub, yoga. toddler groups. Wrington Primary school. support groups and the
drama group.
b. Reserves policy
It is the policy of the Committee to ensure that there are sufficient reserves to enable the charity to meet its
liabilllies as they fall due. Accordingly the Committee keeps a very dose eyes on the financial situation and
transactions on the account and aims to ensure that its cU￿ant account is always in credit.
Page 2

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITTEE
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
Constitution
Wrington Memorial Hall & Recreation Field Committee is a registered charity. number 304688. and is constituted
under a Trust deed.
b. Methods of appointm8nt or election of Trustees
The management of the Charity is the responsibility of the Trustees are elecl8d and co-opiad under the
terms of the Trust deed by Wrington Parish Councll.
Statement of Trustees, responsibilities
The Truslees are responsible for preparing the Trustees, Report and tho financi81 slatements in 8ccordance with
8pplicable law and United Kingdom Accountsng Standards (Unitad Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in Eng18nd & Wales requires the Trustees to prepare financi81 statements for
each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming
resources and application of resources, including its income and expenditure. for that period. In preparing these
financial statements, the Trustees are required to:
select suitable accountsng Fx>licias and then apply them consistently.
observe Ihe methods and principles of the Charities SORP (FRS 102>:
make judgmenls and accounting estimates that are reasonable and prudent",
state whether applicable UK Accounting Standards {FRS 1021 h8vè boen followed, subject lo any materfal
departures disclosed 8nd expl8in8d in the financial statements:
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequale accounbng records thal are suffici8nt lo show and explain
the Chariws transactions and disclose with reasonable accuracy at any lime the financial position of Ihe Charity
and enable them to ensure that the financial statements comply wth the Charilies Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They ara 81s0 responsible for
safeguarding the assets of the Chanty and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees on 15 October 2024 and signed on their behalf by..
Mr Marshall Clements
Page 3

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent Examlner's Report to the Trustees of Wrington Memorial Hall & Recreation Field
Committee I'the Charity,)
I report to the charity Trustees on my examination of the accounts of th8 Charity for the year ended 31 March
2024.
Responsibllitles and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts In accordance with the
raquirem6nts of the Charities Act 2011 ('the 2011 Act,).
I report in respect of my examination of the Charitys accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by thè Charity Commission under
section 145{5)Ibl of the 2011 Act.
Independent Examin•rfs Statement
Your attention is drawn to the fact that the Charity has prepared the accounis in accordanc* with Accounting and
Reporting by Charities: Statement of Recommended Practice applic8ble to charities prepanng their accounts In
accordance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) In
preference to Ihe Accounling and Reporting by Charities: Statement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdr8wn.
l understand thal this has bean done in order for the accounts to provide a true and fair view in accordance with
the Gen8rally Accépted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention In connection with the
examination giving me cause lo believe thal in any material respect:
accounling records were not kept in respect of the Charity as required by section 130 of the 2011 Act: or
the accounts do not 8c¢ord with those records: or
the accounts do not comply with tha applicable requirements conceming the fomi and contènt of
accounts set out in the Ch8ritios (Accounts and Reports) Regulations 2008 other than any requirement
th8t the accounts give a 'true and fair, view which is not a m8tt8r considered as pert of an independent
examinats'on.
I have no concems and have com8 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 accounls to be reached.
Signed:
Dated: 15 October 2024
Tha Alanbrookes Group Ltd
ICAEW
24, Glove Factory Studios. Holt. Wiltshire, 8A14 6RL
Page 4

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITfEE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Total
funds
2024
Tctal
fvnds
2023
Note
Income from:
Don8tions and legacies
Other income
16.343
16.564
16.343
16.564
16.089
17,115
Total income
32.907
32.907
33,204
Expenditure on:
Charitable activities
44,093
44.093
41,450
Total expenditure
44.093
44.093
41,450
Nel movement in funds
(11,186)
111.186)
(8.246)
Reconciliation of funds:
Total funds brought fofward
Net movement in ftjnds
24,682
(11,1861
24,682
(11,186)
32. 928
(8.246)
Total funds carried forward
13,496
13,496
24.682
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 to 14 fomi p8rt of these financial statements.
Page 5

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Fixed assets
Tangible assets
10
4.163
5.234
4.163
5.234
Current assets
Debtors
Cash at bank and in hand
278
9,835
856
21.215
10,113
22.071
Creditors: amounts f811ing du8 Within one
year
12
1780)
(2. 623)
N6t currnnt assets
9,333
19.448
Total assets less current Ilabilltios
13,496
24, 682
Net assets excluding pension asset
13,496
24, 682
Total net assets
13,496
24.682
Charity funds
Restricted funds
Unrestricted funds
14
14
13,496
24. 682
Total funds
13.496
24. 682
Th8 financial statements were approved and authorised for issu8 by the Trustees on 15 October 2024 and
signed on their behalf by.
IW CJ,
Mr Marshall Clements
Tha notes on pages 7 to 14 forn part of these financial stst8mants.
Page 6

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
General information
Wrington Memori81 Hall & Recreation Field Committee is 8 charity registered in England.
Its registered address is:
John Locke House, Silver Street, Wrington. North Somerset BS40 5QE
Accounting pollcies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 1021-
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
prepanng their accounts in accordance with the Financial Reporting Slandard applicable in the UK
and Rapublic of Ireland (FRS 1021 leffeclive 1 January 2019), the Financial Repo￿.n9 Standard
applicable in tho UK and Republic of Ireland IFRS 10218nd the Chanties Act 2011.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'lrue
and fair, view. This departure has involved following the Chanties SORP IFRS 1021 published in
October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended
Practs'ce effective from 1 April 2005 which has since boen withdrawn.
Wrington Memorial Hall & Recreation Field Committee meets Ihe definition of a public benefit entity
under FRS 102. Assets and liabilities are initially recognised at historical cost or transadion value
unless otherwise st8ted in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income. it is probabl8 that the
income will be received and the amounl of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement. th8 prob8bility of
receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of
entitlemenl to a legacy exists when Ihe Charity has sufficient evidence that a gift has been left to
them (through knowledge of the existence of a valid wll and the death of the benef8clor} 8nd the
executor is satisfied that the property in question will not be required to satisfy claims in the eslata.
Receipt of 8 legacy musl be recognised when it is probable that it will be received and the fair value
of the amount receivable, which will generally be the expected cash amount to be distributed lo the
Charity, Can be reliably measured.
Grants are included in the Statement of Financial Activities on 8 receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognits'on is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Other income is recognised in the period in which it is rec£tvable and to the extent the goods have
been provided or on completion of the servi¢*.
Page 7

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR TrIE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.3 Expenditure
Expenditure is recognised once there is 8 legal or constructive obligats.on to transfer economic benefit
to a third party. it is probable that 8 transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activily. The costs
of each activity are made up of the lotal of direct costs and shared costs. including support costs
involved in undertaking each acb'vity. Direct costs attributable to a single aclivity are allocated dir8cIIy
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a sing16 acbvity are apportioned between those activits'es on a basis consislenl with
the use of resources. Cenlr81 st8ff costs are allocated on the basis of time spent, and depreciation
charges allocated on the port]on of the asset's use.
Expenditure on charitable 8ctivities is incurred on directly undertaking the activities which furth8r th8
Ch8riWs objectives. as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Government grants
Govemment grants relating to tangible fixed 8SS8ts ara treated as deferred income and released to
the Statement of Financial Activities over Ihe expected useful lives of the assels concemed. Other
grants are credited to the Statement of Fin8nci81 Activities as the related expenditure is incurred.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised al cost. After recognition. under the cosl model, tangible
fixed assets are measured al cost18ss accumulated depreaab'on and any accumuleted impaiment
losses. All costs incurred to bring a tangible fixed asset into its intended workj'ng condiknon should be
included in the measurement of cost.
Deprecialion is chargod so as to allocate th8 cost of t8ngibl8 fixed assets less their residual value
over their ests'mated useful lives.
Depreciakn'on is provided on the followng basis:
Plant and machinery
Fixtures and fittings
250/0 Straight line
25010 Reducing balance
2.6 Debtors
Trade and other debtors S￿ recognised at the settlement amount after any trade discount offered.
Prepayments are valued 8t the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar ac￿unt.
Page 8

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
2.8 Liabilities and provisions
Ll8bilities are recognised when there is an obligab'on al the Balance Sheet date as a result of 8 Past
event. it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it wll pay to settle the debt or the
amount it has received as advanced payments for the goods or services tt must provide.
Provisions are measured 8t the best estimale of the amounts required to settle the obllgation. Where
the @ffect of the time value of money is malenal. the provision is based on the present value of those
amounts. discounted al the pre-tax discount rate that reflects the risks sp8cific to the liability. The
unwinding of the discount is r8cognised in the Statement ol Financral Activities as a finance cost.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind Ihat qualify as basic financial
instruments. Basic financiel instruments are initially reeA)gnised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which ar8 subsequently
measured at amortised cosi using the effectiv6 inlerest method.
2.10 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees In
furtherance of the general objectives of the Charity and which have not been designaled for other
purposes.
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Parish Trust Income
Parish Council Grants
Solar Panel Income
Annual Club Rents
1.039
12.000
1.584
1.720
1,039
12.000
1.584
1.720
1,039
12,000
1,330
1,720
16.343
16.343
16,089
Page 9

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Other incoming resources
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Rental income
Other income
15.034
1.530
15.034
1.530
15,105
2,010
16.564
16.564
17.115
Analysis of •xpenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
funds
2024
Total
fvnds
2023
Charitable expenditure
44,093
44.093
41,450
Analysis of oxpendituro by activities
Support
costs
2024
Total
funds
2024
Total
funds
2023
Charitable exp6nditure
44.093
44,093
41.450
Page 10

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO TrtE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure by activities (continued)
Analysis of support costs
Total
funds
2024
Total
funds
2023
Activities
2024
Wages and salaries
Accountancy
Licence fees
Employee penslon scheme
Water rates
Light. heal and power
Insurance
20.579
780
407
1.663
526
8,261
438
20.579
780
407
1,663
526
19.542
660
253
1,592
554
7,466
430
3,678
3, 632
1,007
727
109
82
1,718
8.261
438
Repairs and maintenance
Recreation field maintenance
Telephone and fax
Slalionery and cleaning
Sundry expenses
Depreciation of plant 8nd machinery
Depreciation of fixtures and fittings
4.725
3,367
1.057
4,725
3,367
1.057
820
182
820
182
1.288
1,288
44.093
44,093
47.450
Independent examiner's remuneration
The independent examinerfs remuneration amounts to an independent examinar fae of £780 (2023 -
£6901.
Staff costs
2024
2023
Contribulion to defined contribution pension schemes
Wages and salaries
1.663
20,579
1.592
19.452
22.242
21.044
Page 11

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows:
2024
No.
2023
No.
Administration
No employee received remuneration amounting to more Ihan £60.000 in either year.
Trusteo5' remuneration and oxpenses
During th8 year. no Trustees received any remuneration or other ben8fits (2023 - £NIL),
During the year endad 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL).
10, Tanglble fixed assets
Plant and Fixtures and
machinery
fittings
Total
Cost or valuation
At 1 April 2023
Additions
2.718
399
6.870
9.588
399
At 31 March 2024
3.117
6.870
9,987
Depreciatlon
At 1 April 2023
Charge for the year
2.636
182
1.718
1,288
4.354
1,470
At 31 March 2024
2,818
3,006
5,824
Net book valuo
At 31 March 2024
299
3.864
4,163
At 31 March 2023
82
5.152
5.234
Page 12

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR TrIE YEAR ENDED 31 MARCH 2024
11. D8btors
2024
2023
Due within one year
Trade debtors
278
856
278
856
12.
Cfeditors: Amounts falling due within one year
2024
2023
Tr8d8 cr8dilors
Accru81s and deferred income
1.933
690
780
780
2. 623
13. Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through income and expenditure
9,835
21.215
14. Statement of funds
Statement of funds - current year
Balance at
31 March
2024
Balan¢e at 1
April 2023
Income Expenditure
Unrestricted funds
General Funds - all funds
24.682
32,907
144,093)
13,496
Page 13

WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITTEE
NOTES TO ThE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15.
Analysis of net assets between funds
Analysis of net assets between funds - current p6riod
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
4,163
10.113
(780)
4.163
10.113
1780)
Total
13.496
13,496
Analysis of net assets between funds - prior period
Unrnstricted
funds
2023
Total
runds
2023
Tangible fixed assets
Current assets
Creditors due within one year
5.234
22.071
12.623)
5.234
22.071
f2, 623)
Total
24.682
24. 682
Page 14