## **Trustees' Annual Report**
Charity Name: Burstwick Village Hall Charity Registration Number: 503800 Reporting Period: 1[st] April 2023 to 31[st] March 2024
Charity Correspondence Address: 20 Churchill Rise, Burstwick HU12 9HP
## **1. Objectives and Activities**
The object of the charity is to provide and maintain a village hall for the use of the inhabitants of Burstwick and surrounding areas, without distinction of political, religious, or other opinions. The hall is used for a variety of community activities including group meetings, fitness classes, social events, and other functions that promote community cohesion and well-being.
## **2. Achievements and Performance**
During the year, the charity continued to support a wide range of community groups and events. Key achievements included:
- Securing grant and match funding to replace both emergency exits
- Supporting the Burstwick Party in the Park community event
- Hosting a variety of social events, including quiz nights, a race night, and a Christmas celebration
- Encouraging the growth and development of local community user groups
- Promoting a Warm Space initiative to reduce isolation and foster social connection
- Providing a weekly prescription and medication collection service
The village hall remains a vital asset to the local community.
## **3. Financial Review**
Total receipts for the year were £45,052.13, and payments were £17,533.68, resulting in a net surplus of £17,518.45. The main sources of income were hall hire fees, fundraising events, and grants.
Major expenditure included building maintenance, utility bills, and insurance.
Reserves policy:
The village hall management committee aim to maintain unrestricted reserves at a level equivalent to approximately 6 months’ running costs, to ensure uninterrupted service should income fall or unexpected costs arise.
## **4. Structure, Governance, and Management**
The charity is an unincorporated association governed by a lease and trust deed dated 23[rd] September 1974, amended by resolution dated 4[th] February 2015.
The village hall management committee oversee the running of the hall and ensure it operates in accordance with its charitable objectives.
Burstwick Parish Council Village Hall Committee Terms of Reference is reviewed annually.
## **5. Reference and Administrative Details**
Charity Name: Burstwick Village Hall Charity Number: 503800
Correspondence Address: 20 Churchill Rise, Burstwick HU12 9HP Bankers: HSBC, 3-4 Jameson Street, Hull HU1 3JX
Independent Examiner: Mr Richard Dixon
## **6. Trustees (at any time during the year)**
- Burstwick Parish Council
## **7. Declaration**
The trustees declare that they have approved this report and it has been signed on their behalf. Agenda Item 2025/06/20, 17[th] June 2025
Signed: _________________________
Cllr. Dean James, Chairman – Burstwick Parish Council
Date: 17[th] June 2025
|**Burstwick Village Hall**|**Burstwick Village Hall**|**Burstwick Village Hall**|**Burstwick Village Hall**|**Burstwick Village Hall**|**Burstwick Village Hall**|**Burstwick Village Hall**|
|---|---|---|---|---|---|---|
|**Receipts & Payments Account at 31st March 2024**|||||||
||||||||
|2022-23||||RECEIPTS||2023-24|
|£||||||£|
||8,389.75|||Letings||10,703.00|
||1,467.31|||Grants||21,324.37|
||2,714.37|||Donations and fundraising||2,535.91|
||726.66|||100 Club||1,046.44|
||51.08|||Bank Interest||192.41|
|||||Sundry||9,250.00|
||**13,349.17**|||**Total income**||**45,052.13**|
|||||PAYMENTS|||
|||||Running costs:|||
||1,254.00|||Cleaner invoices||1,107.00|
||192.55|||Cleaning consumables||112.92|
||253.26|||ERYC Business rates/waste||208.74|
|||||Rent|||
||924.17|||Water||2,056.83|
||530.86|||Electricity||1,470.59|
||1,942.40|||Gas||4,243.38|
||881.24|||Insurance||983.96|
||139.00|||100 Club||540.00|
|||||Flat roof repair/replacement|||
||55.00|||Other maintenance|||
||120.00|||Boiler service|||
||410.40|||Pest control||310.20|
||79.80|||Fire protection & PAT testing||85.80|
||139.20|||Music license (PPL PRS Ltd)||154.80|
||60.00|||ERVHN Membership|||
||998.98|||Expenditure against grants||974.45|
|||||Repairs & Renewals||4,587.12|
||||||||
||2,744.91|||Sundries||605.68|
||89.39|||HSBC Bank Charges||92.21|
||**10,815.16**|||**Total Expenditure**||**17,533.68**|
|||**2,534.01**||Net Receipt / Payments||**27,518.45**|
|||||RECEIPTS AND PAYMENTS SUMMARY|||
||12,275.88|||Balance brought forward at 1st April||14,809.89|
||2,534.01|||Net surplus/deficit for year above||27,518.45|
||**14,809.89**|||Fund balance carried forward at 31st March||**42,328.34**|
|||||These cumulative funds are represented by:|||
||3,695.49|||Current Account||31,021.53|
||11,114.40|||Deposit account||11,306.81|
|||||Plus unaccounted for deposits|||
|||||Less unpresented cheques|||
||**14,809.89**|||||**42,328.34**|
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## _Public Sector Audit_ **Burstwick Village Hall**
## _**Audit Report for the year ended 31 March 2024**_
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
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## _Public Sector Audit_
## **Burstwick Village Hall**
## **Audit Report for the year ended 31 March 2024**
## Introduction
Audit is a key component of the system of internal control. The purpose of internal audit is to review whether the systems of financial controls over the Village Hall’s activities and operating procedures are effective.
At the request of the Trustees of Burstwick Village Hall I have conducted an Audit review of the Trust’s accounting records in respect of the financial year ended 31 March 2024. I have acted independently and, on the basis of an assessment of risk, carried out a selective assessment of compliance with relevant procedures and controls expected to be in place during the financial year.
The audit has been carried out in accordance with the Trustees needs and planned coverage. On the basis of the findings in the areas examined, the audit conclusions and recommendations have been recorded in the table below.
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
## Prioritisation of recommendations
In accordance with good internal audit reporting practice, the recommendations contained in this report have been prioritised. The following ‘traffic light’ system for the prioritisation of recommendations has been adopted:
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- ⚫ Significant weakness in internal control requiring urgent attention.
- ⚫ Moderate weakness in internal control requiring attention within the current year.
- ⚫ Minor weakness in internal control, or matters of good practice the Association may wish to consider, to be addressed within the current year.
## Distribution List
Executive Committee Executive Officer
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
## The findings of the audit are summarised below
||**Test**|Page | 4
**Findings and Recommendations**|
|---|---|---|
|1|Have appropriate books of account
been properly maintained
throughout the year?|Appropriate accounting records
**Findings**
The cash book has been maintained on a Scribe accounting package on a receipts and payments basis. It has
been well maintained and balanced up to the 31st March 2024, as evidence by a year-end bank reconciliation.|
|2|Are payment controls effective?|Adequate Payment Controls
**Findings**
I have reviewed all payments made during the year.
I have reviewed for completeness, accuracy, correct year of account and authorisation by two Trustees.
➢ It was noted that a payment on the 12th May 2023 for fire extinguisher servicing was not supported
by an invoice in the pack provided to audit.
➢ It was also noted that six invoices in respect of 2024/25, from the Village Hall's gas supplier, and an
invoice for pest control, that were not paid during the year of audit, were included with the invoices
presented to audit. These will be required to be provided for the 2024/25 audit.
It was recommended last year that the Village Hall Clerk should check with the Information Commissioner’s
Office (ICO) whether registration is required under the General Data Protection Regulations.
➢ It is noted that no subscription has been paid in respect of 2023/24. I have raised this with the Village
Hall Clerk, who has responded by confirming that the Village Hall Management Committee is a sub-
committee of the Parish Council, which is registered with the ICO.|
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
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➢ I have checked with the Information Commissioners Office and they have confirmed that, as the
Village Hall Trust is a separate legal entity and a holder of personal data, it must also register with the
ICO and pay the appropriate annual fee.
Invoices paid online via the BACS system and by Direct Debit were supported by two authorising signatures on
each invoice. I have seen no evidence that any payments were paid by cheque during the year. Summaries of
payments are provided to the Management Committee for information and approval.
I have become aware of an aspect of VAT legislation which allows a Charitable Trust, which is in the Sole
Trusteeship of the Parish Council and is undertaking duties that would ordinarily be carried out by the Parish
Council, to reclaim the VAT it incurs as if it were the Parish Council undertaking the duties.
➢ Section 7.5 of VAT Notice 749 states:
_“Can I claim VAT refunds on goods and services I buy using money from trust funds?_
•
“Yes, but only when you act as Sole Trustee of a Trust – for example, a village hall. For your claim
to be valid:
•
You must be acting as sole managing trustee without payment,
•
the activities of the trust must be so closely related to your own functions as an authority that
you cannot easily distinguish between them, and
•
the claim must relate to the non-business activities of the trust”
**Recommendations**
⚫ As reported last year, documentary evidence in support of all payments made by the Village Hall should be
maintained and provided to audit for review and verification.
⚫ As the Village Hall Committee holds or uses personal information about the public, employees or other
people, it is legally obliged to protect that information. The General Data Protection Regulations 2018 require
_every organisation_that isprocessing personal information to register with the Information Commissioners|
|---|---|---|
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
|||Page | 6
Office (ICO), unless they are exempt in respect of crime and taxation purposes. The Village Hall Clerk should,
therefore, check to confirm whether registration is required with the ICO.
⚫ The council should enquire with HMRC whether the Village Hall Trust is able to recover the VAT it incurs, in
accordance with the above legislation, in view of its "trading" activities in hiring out the Hall in case this is
classed as a business activity.
⚫ If the Village Hall is able to recover the VAT it incurs, it should obtain a unique reference number from
HMRC to enable it to recover the VAT it incurs using a "VAT 126 claim for refund by certain bodies”.
⚫ The council may also wish to enquire whether it is possible to make a claim for the VAT incurred by the
Village Hall Trust in previous years.
⚫ It would assist the audit process if invoices could be filed in the order in which they were paid (rather than
in batches of the different creditors paid during the year) and cross referenced to the voucher number
identified on the Scribe accounting system.
⚫ Only invoices for the relevant year of audit should be submitted to audit for review and verification.|
|---|---|---|
|3|Was all expected income fully
received, in accordance with the
Village Hall’s charging policy and
properly accounted for and promptly
banked?|Adequate income controls
**Findings**
I have checked and agreed a sample of income to the approved charges for hire of the Village Hall, the cash
book, invoices raised and duplicate receipts.
➢ As reported in 2022/23, supporting information in respect of grants, donations and fundraising, and
an insurance claim has not been provided to audit. These types of income total £33,110, which
accounts for 73% of the total of Village Hall income for the year, that I have been unable to verify to
supporting information.|
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
|||Page | 7
**Recommendation**
⚫ As recommended last year, documentation that the Village Hall receives in respect of grants, donations and
fundraising and sundry such as insurance claims, should be forwarded to audit for review and verification
purposes.|
|---|---|---|
|7|Were petty cash payments
appropriate and supported by
receipts?
Was all expenditure approved and
reported to the Village Hall
Committee?|Appropriate petty cash controls
**Findings**
The Clerk has confirmed that the Village Hall does not maintain a petty cash system.
Sundry payments made by the Clerk have been reimbursed and recorded in the cash book. Supporting
invoices and receipts have been included in the payments file and authorised and paid as part of the normal
payments system.|
|8|Do all employees have contracts of
employment with clear terms and
conditions?
Are salaries to employees and all
other payments and allowances paid
in accordance with the Trust’s
approvals?
Has PAYE and NI been correctly
deducted and paid to HMRC?|Adequate payroll controls
**Findings**
As the Village Hall Clerk is employed by the Parish Council, his contract of employment and salary payments
were subject to audit as part of the Parish Council's 2023/24 Internal Audit.
All findings in respect of payroll have, therefore, been reported to the Parish Council for review and approval.|
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
|9|Was an Asset Register complete and
accurate and reviewed on a regular
basis?|Page | 8
Appropriate recording of assets
**Findings**
The Village Hall Asset Register is maintained as a schedule. It includes the date of purchase (if known),
description, original value and estimated replacement cost.
I have reviewed the expenditure records for the year and confirm that the purchase of a bookcase during the
year has been added to the register at the cost price.
➢ It is noted that the Village Hall also purchased a catering water boiler and a kettle during the year but
these assets have not added to the register. It is not known whether they replace the existing water
boiler and kettle, added to the register in January 2023, or are additions.
**Recommendation**
⚫ The Clerk may wish to add the purchase of a catering water boiler and a kettle to the Asset Register during
the current financial year.|
|---|---|---|
|10|Were bank reconciliations
performed on a regular and timely
basis?
Was a year-end reconciliation
performed and balanced?
Have all bank reconciliations been
reviewed by the Village Hall
Committee?|Adequate bank reconciliations
**Findings**
The Village Hall Clerk has provided year-end bank reconciliations for 2022/23 and 2023/24. No evidence of
quarterly bank reconciliations has been provided to audit, however. It was recommended last year that
reconciliations should be prepared and submitted to the Committee at least quarterly for review and
authorisation.
A review of the year-end reconciliations confirms that there are no unusual or balancing entries.
**Recommendation**
⚫ For transparency and as part of the Village Hall's internal financial control systems, bank reconciliations
should be submitted to the Management Committee at least quarterly for review and authorisation.|
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
|11|Were year-end accounts supported
by adequate working papers?
Is there an adequate audit trail from
underlying records to the Trust’s
accounts?
Has the previous year's Audit Report
been submitted to the Executive
Committee and actioned as
necessary?|Page | 9
Year-end accounts and previous Internal Audit Report actioned
**Findings**
The year-end statements have been prepared on a Receipts and Payments basis and, therefore, debtors and
creditors have not been included.
The statements agree with the cashbook and to the year-end bank reconciliation statements.
The Internal Audit Report in respect of 2022/23 was presented to the Village Hall Management Committee on
the 30th August 2023. Not all recommendations have been actioned, however.|
|---|---|---|
|12|Has the council met its
responsibilities as a Trustee?|Trustee responsibilities
**Findings**
The Parish Council acts a Sole Trustee and is responsible for managing the Trust Funds and assets for
Burstwick Village Hall. As such, I am required by the External Auditor to report on the Trusteeship of the
Village Hall as part of the annual Parish Council Internal Audit Report.
The Trustees’ responsibilities also extend to arranging for an audit of its annual accounts, reviewing the
Auditor’s report and responding to any recommendations made. It is noted in the minutes of the Village Hall
Management Committee held on the 30thAugust that the 2022/23 Audit Report had been received_and “a_
_copy of the report can be emailed to committee members on request.”_
**Recommendation**
⚫ The annual Audit Report should be included with agenda papers and issued to all members of the Village
Hall Management Committee. The report should be reviewed in detail and the recommendations responded
to.|
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616
## Executive Summary
Page | 10
It is of concern that recommendations made as a result of the 2022/23 Internal Audit have not been actioned. The areas of concern continue to include payments, receipts and interim bank reconciliations.
The consideration and adoption of this report’s recommendations during the current financial year will serve to strengthen the Trust’s financial systems and procedures already in place.
The Audit has been conducted in accordance with the Trustee’s requirements. It has been performed to professional standards of objectivity, competence, due professional care and independence.
I confirm that I have no relationship or interest, financial or otherwise, with any Trustee or officer of the Village Hall Trust.
Richard Dixon
## _Public Sector Audit_
12th June 2024
## _Public Sector Audit_
Registered with UK Copyright Service Reg. No.: 284714616