Charity number: 505587
THE ALMSCLIFFE HALL
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
BFE Brays Chartered Accountants Building Society Chambers Wesley Street Otley LS21 1AZ
THE ALMSCLIFFE HALL (Charity number: 505587)
CONTENTS
| _____________ | _____________ |
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| Page | |
| Annual Report & Report of the Trustees | 1 - 4 |
| Independent Examiner’s Report | 5 |
| Receipts and Payments Account | 6 |
| Statement of Assets and Liabilities | 7 |
THE ALMSCLIFFE HALL (Charity number: 505587)
ANNUAL REPORT & REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
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Charity Name : The Almscliffe Hall Registered Charity Number : 505587 Principal Address : Harrogate Road, Huby, Leeds, LS17 0EG
Names of Charity Trustees Who Manage The Charity
Office held Dates acted if Appointed by (If any) (If any) not whole year Mr Christopher John Olding Treasurer Elected by trustees. Mr Nathan Varley Chair Elected by trustees Mr Don Dale Representative nominated by Snooker Club Jenny Stacy Representative nominated by Craft Club Neil Muffett Representative nominated by Weeton and Huby players Mrs Jenny Macdonald-Smith Elected by trustees Ms. Suzy Bidgood Secretary Elected by trustees
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THE ALMSCLIFFE HALL (Charity number: 505587)
ANNUAL REPORT & REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 continued
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Governing Document
The charity is constituted by Deed of Trust adopted on 20 April 1976 and amended on 2 September 1991.
Trustee Selection Methods
The Charity is administered by a Management Committee. Elected trustees are appointed or reappointed at the Annual General Meeting. Clubs and societies in the community also appoint one of their members to act as trustee representing their interests.
Object of The Charity
The object of the Charity is to maintain the Village Hall, and to provide facilities at an affordable cost to the inhabitants of the village and its surroundings, known as the Area of Benefit.
Main Activities
The Hall continues to be regularly used by local groups in the Area of Benefit including the Snooker Club, and Flower Club. It is also regularly used for functions and parties. The Hall also accommodates Huby and Weeton Pre-school, itself a registered charity. The Hall and licensed bar are open on certain days during the week and as required for clubs and functions.
In planning our activities and improvements for the year we kept in mind the Charity Commission’s guidance on public benefit at our trustee meetings.
It should be noted that the Almscliffe Tennis and Bowling Club (“ ATBC ”), whilst a recognised club of the Almscliffe Hall Charitable Trust, operates distinctly from the Hall and from its own facilities. In the interests of governance and transparency the ATBC’s accounts are incorporated with those of the Hall and therefore a more complete financial overview of the Charity is reflected in the accounts.
Annual Accounts
In the amalgamated accounts it should be noted that the Restricted Funds reflects the operating activities of the ATBC and the Unrestricted Funds represents those of the Almscliffe Hall (and thereby enables them to be compared directly to previous years’ figures).
The bookkeeping and payroll duties in relation to the Hall are contracted to a local company, BBS Bookkeeping, that specialises in small business accounting. We have done this to meet the stringent requirements of Charity Accounting and for general governance and best practice purposes. The annual accounts are independently examined by BFE Brays, Chartered Accountants in accordance with the General Directions given by the Charity Commission under section 145(5)b of the Charities Act 2011. Within these accounts, which are uploaded with this report, is the Independent Examiner’s statement on the accounts, which serves as a scrutiny test.
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THE ALMSCLIFFE HALL (Charity number: 505587)
ANNUAL REPORT & REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 continued
The ATBC bookkeeping is completed internally and verified by Susan Gosling LLB, FCA. These verified accounts are then presented to BFE Brays for inclusion in the amalgamated accounts.
The Hall has two part-time employees who are responsible for all aspects of the day-to-day operation of the hall including functions such as operating the bar, cleaning and managing bookings.
Financial Summary of Charity Accounts 2023/24
Almscliffe Hall
The 23/24 year was another challenging one for the hall. Trying to stay relevant and attract functions is necessary for long term survival. The traditional clubs and societies are reducing due to age demographics and the existing ones do not bring in sufficient income to fund the increasing operating costs or to enable the hall to significantly improve the amenities to make it more attractive to external users.
The largest expense in the year was the replacement of the boiler which cost approximately £10 000 and was funded by the reserves of the hall. The old boiler was over 40 years old and was becoming unsafe. This was a huge cost for the hall.
Income was down on the previous year by approximately £6500. The largest contributor to this was the reduced bar sales of around £4500. The other main contributor was the local Council Grant that was allocated towards the improvements in the previous year. Other factors were the hall not having a large event such as the Gin and Beer festival as per the previous year, and lower functions generally.
The flat remained fully let and the rental was increase slightly.
Expenses were also down, primarily due to lower bar purchases as well as reduced repairs and maintenance costs (excluding the boiler). Operating costs were managed well and were in line with the previous year.
Staff salaries increased by £2500 primarily resulting from statutory pay increases. The salaries are a significant cost to the hall and will need to be monitored. The 2 employees are on contracted hours which, if the functions do not increase will need to be considered.
The negative cash funds for the year were funded from cash in the bank and needs to be monitored closely as this is not a sustainable position, despite the hall having sufficient reserves to maintain its operations in the short term.
The asset value of the Hall increased in the books as a result of a valuation carried out in November 2023 for insurance purposes.
ATBC
Whilst the year saw some reduction in subscription income this was more than compensated for by a doubling of coaching income and interest received on the club's funds most of which are ring fenced for future developments or replacement/refurbishment of existing facilities. The final result was a significant surplus at a very similar level to 2022/2023. The repayment of the loan from the LTA remains on schedule .
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THE ALMSCLIFFE HALL (Charity number: 505587)
ANNUAL REPORT & REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 continued
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Charity’s Policy on Reserves
The Charity does not have a policy of accumulating reserves.
Future
The Trustees are acutely aware of the challenges that lie ahead and the fine balance between maintaining a Hall that is sufficiently attractive to generate lettings and functions whist keeping the expenditure under control. This is a challenge that is not likely to become any easier in the future. Attracting new trustees and community people who wish to contribute to the going concern of the hall is challenging and is another threat to its long-term prosperity.
The Committee’s focus will be on targeting an increase in functions and lettings and continuing to look for new members willing to assist in running and maintaining the hall.
The present Committee is committed to the success of the Almscliffe Village Hall.
Chris Olding Hon Treasurer April 2024
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THE ALMSCLIFFE HALL (Charity number: 505587)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
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Report to the trustees of The Almscliffe Hall on the accounts for the year ended 31 March 2024, which are set out on pages 6 and 7.
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
In carrying out my examination I noted a lapse in the keeping of accounting records. Two individuals have been involved in taking bookings and there have been occasions when one individual raised the invoice and another recorded the remittance. It was not always obvious to them that these were one and the same transaction. Consequently, there has been some duplication of income and apparent unpaid balances. In response you, the trustees, have confirmed that henceforth only the Treasurer will deal with these transactions.
I confirm that there are no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Laurence J Bentley
Date: 16 May 2025
Relevant Qualification: Chartered Accountant
Address: BFE Brays Chartered Accountants Building Society Chambers Wesley Street OTLEY LS21 1AZ 5
THE ALMSCLIFFE HALL (Charity number: 505587)
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
| RECEIPTS Bar sales Letting income Grant income Flat rental income Fundraising, appeals & donations Bank interest received Match Money Other income Subscriptions ASSET AND INVESTMENT SALES TOTAL RECEIPTS PAYMENTS Purchases Staff salaries Staff pension Rates Utilities Flat expenses Insurances Repairs & maintenance Telephone Sundry expenses Advertising Legal & professional Accountancy fees Bank charges Credit card charges Affiliation Fees ASSET AND INVESTMENT PURCHASES Asset purchases Loan repayments TOTAL PAYMENTS NET RECEIPTS/PAYMENTS Less restatement of duplicate income CASH FUNDS FROM LAST YEAR CASH FUNDS THIS YEAR |
2024 Restricted Funds - 216 - - 4,093 2,064 2,399 2,891 13,571 25,234 - £ 25,234 438 - - 476 1,700 - 1,551 5,282 - 54 - - - - - 1,744 11,245 - 4,750 £ 15,995 9,239 94,957 £ 104,196 |
2024 Unrestricted Funds 2024 Total 10,780 10,780 13,352 13,568 - - 7,320 7,320 1,111 5,204 660 2,724 - 2,399 - 2,891 - 13,571 33,223 58,457 - - £ 33,223 £ 58,457 6,662 7,100 11,798 11,798 387 387 269 745 7,052 8,752 18 18 561 2,112 5,336 10,618 514 514 1,602 1,656 58 58 631 631 1,458 1,458 193 193 188 188 - 1,744 36,727 47,972 10,380 10,380 - 4,750 £ 47,107 £ 63,102 (13,884) (4,645) 47,691 142,648 £ 33,807 £ 138,003 |
2023 Total 15,353 9,599 2,035 6,960 12,652 414 2,208 1,392 16,977 |
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| 67,590 - £ 67,590 |
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| 10,888 9,054 372 1,225 7,947 680 2,594 17,679 347 2,139 33 - 1,817 209 390 1,451 |
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| 56,825 - 4,750 £ 61,575 |
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| 6,015 (4,936) 141,569 |
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| £ 142,648 |
THE ALMSCLIFFE HALL (Charity number: 505587)
STATEMENT OF ASSETS AND LIABILITIES AT THE END OF THE YEAR FOR THE YEAR ENDED 31 MARCH 2024
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| Restricted Funds (ATBC) CASH FUNDS Current account 6,635 Deposit account 97,561 £ 104,196 ASSETS RETAINED FOR THE CHARITY’S OWN USE Property in Huby The Almscliffe Hall Almscliffe Hall Tennis & Bowling Club The cost of The Almscliffe Hall is recorded as the current replacement cost of the building. A valuation of The Almscliffe Hall was undertaken by FSS LLP in November 2023. LIABILITIES Accountancy & bookkeeping creditor PAYE Net wages Pension contribution Utilities creditors Stock take creditors Loans & other creditors - ATBC |
Unrestricted Funds 3,964 29,843 £ 33,807 £ 917,000 £ 380,806 £ 1,297,806 900 (40) - 30 600 180 41,540 £ 43,210 |
Total 10,599 127,404 |
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| £ 138,003 | ||
On behalf of the Trustees, we approve these accounts and confirm all relevant records have been made available for their preparation.
Signed: Christopher J Olding : Treasurer
Signed: Nathan Varley : Chair
Date: 3 April 2025
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