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2022-12-31-accounts

REGISTERED COMPANY NUMBER: 01527982 (England and Wales) REGISTERED CHARITY NUMBER: 510908

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2022

FOR

MEETING POINT TRUST LIMITED

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

MEETING POINT TRUST LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st December 2022

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 14
Detailed Statement of Financial Activities 15 to 16

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Significant activities

The principal activity of the company in the year under review was that of promoting any charitable purpose or purposes for the benefit of the inhabitants of Telford and the surrounding districts of the County of Shropshire.

Public benefit

The main activity is undertaken to further our charitable objective for the public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Total gross income shows encouraging signs of growth - and even surpasses pre-covid trading, however, this increase is accounted for by rental income from Telford Minster. Total expenditure is in-line with pre-covid trading.

The Hummingbird café, whilst running at high costs due to our commitment to support the local community with lower selling prices shows signs of moving forward which is extremely encouraging. The café's new look and rebranding as 'The Hummingbird Café' has been well received. The aspiration to engage more with local suppliers has been challenging as those (all) suppliers look to recover their costs from COVID shutdowns and increased prices across the board.

Meeting room hire has been strong and the building continues to attract new users, in particular 2 large events in September and October are of note. The October event has been secured from a local competitor venue and was the largest show of its kind for 100 years with over 850 exhibits. The event organisers booked the whole of Meeting Point House. This is a clear example of the potential commerciality of the building.

Following investment in 2021 The Octagon Well-being programme was developed with the addition of regular weekly Yoga classes, crafting, mindfulness, and music for dementia.

Meeting Point House continues its work with MIND and hosts Calm Café twice weekly. It is used as a hub to support adults suffering from social isolation, or any mental health issues, diagnosed or otherwise. Throughout August two funded holiday programmes took place, one catering for 6 - 9-year-olds accompanied by parents and carers, the other 10 -13-year-olds. The activities on offer included chocolate making, science experiments, Bhangra dancing, Box fit, paper crafting, mindful crafting, self-care and many more. A total of 147 attendances were recorded.

Throughout 2022 further investment continued in our asset with new fire doors, smoke detectors and upgrades to our CCTV. Lighting throughout the building was upgraded to LED with the aid of grant funding. Further improvements have also been made to our meeting rooms with new flooring and redecoration and new flooring throughout most of the first floor corridors.

Grant funding this year was down. In a changing and challenging environment more emphasis has been required on being self sufficient and concentrating on core activities. Grant income, moving forward, needs to provide services/activities which are both suitable and required for the local community without incurring costs for the Trust.

The team has not lost sight of the overriding ethos of the charity, and we have worked hard to continue to provide activities and services that support our community. We are flexible with our approach to doing so and have forged great relationship with local partners.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 1

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES

for the Year Ended 31st December 2022

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 01527982 (England and Wales)

Registered Charity number

510908

Registered office

Meeting Point House Southwater Square Town Centre Telford Shropshire TF3 4HS

Trustees

Rev D F Lavender - Retired D G Wright Cllr K Sahota - Councillor Ms R Evans Rev K Osmund-Smith - Minister of Religion D Rolfe - Retired Reverend A Walden - Vicar T Currie (appointed 30.9.22)

Independent Examiner

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

Bankers

Barclays Bank plc 23 Church Street Wellington Telford Shropshire

Solicitors

FBC Manby Bowdler Routh House Hall Court Hall Park Way Telford Shropshire TF3 4NJ

Approved by order of the board of trustees on 26th September 2023 and signed on its behalf by:

Ms R Evans - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MEETING POINT TRUST LIMITED

Independent examiner's report to the trustees of Meeting Point Trust Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come 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 accounts to be reached.

Russell M Ball

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

26th September 2023

Page 3

MEETING POINT TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2022

Notes
INCOME AND ENDOWMENTS FROM
Fund raising income
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford
area
Net gains/(losses) on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
50
376,688
1,007
13,363
391,108
357,447
(5,361)
28,300
1,370,799
1,399,099
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
31.12.22
Total
funds
£
50
376,688
1,007
13,363
391,108
357,447
(5,361)
28,300
1,370,799
1,399,099
31.12.21
Total
funds
£
1,182
263,439
1,179
23,733
289,533
283,957
6,862
12,438
1,358,361
1,370,799

The notes form part of these financial statements

Page 4

MEETING POINT TRUST LIMITED

BALANCE SHEET

31st December 2022

Notes
FIXED ASSETS
Tangible assets
8
Investments
Investments
9
Investment property
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
TOTAL FUNDS
Unrestricted
funds
£
29,174
69,003
1,247,063
1,345,240
1,000
119,009
23,233
143,242
(89,383)
53,859
1,399,099
1,399,099
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
31.12.22
Total
funds
£
29,174
69,003
1,247,063
1,345,240
1,000
119,009
23,233
143,242
(89,383)
53,859
1,399,099
1,399,099
1,399,099
1,399,099
31.12.21
Total
funds
£
22,766
73,364
1,247,063
1,343,193
1,000
35,149
58,803
94,952
(67,346)
27,606
1,370,799
1,370,799
1,370,799
1,370,799

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

MEETING POINT TRUST LIMITED

BALANCE SHEET - continued

31st December 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 26th September 2023 and were signed on its behalf by:

R Evans - Trustee

The notes form part of these financial statements

Page 6

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

Investment property

In the Trustees opinion, the Investment Properties carrying value does not differ materially from its fair value at the balance sheet date. No independent valuation has been obtained at the balance sheet date to confirm this.

The Trustees recognise the requirement to obtain an independent valuation with sufficient regularity to confirm the Investment Properties carrying amount in the balance sheet does not differ materially from its fair value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

2. OTHER TRADING ACTIVITIES

Service charges and room hire
Catering sales
Hummingbird cafe
3.
INVESTMENT INCOME
Investment income
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.12.22
£
277,187
14,113
85,388
376,688
31.12.22
£
1,007
31.12.22
£
6,852
31.12.21
£
188,153
4,601
70,685
263,439
31.12.21
£
1,179
31.12.21
£
5,490

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2022 nor for the year ended 31st December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2022 nor for the year ended 31st December 2021.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.22 31.12.21
Charitable activities 11 11

No employees received emoluments in excess of £60,000.

continued...

Page 8

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Fund raising income
Other trading activities
Investment income
Other income
Total
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford
area
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8.
TANGIBLE FIXED ASSETS
COST
At 1st January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1st January 2022
Charge for year
At 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021
ACTIVITIES
Unrestricted
funds
£
1,182
263,439
1,179
23,733
289,533
283,957
6,862
12,438
1,358,361
1,370,799
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
Total
funds
£
1,182
263,439
1,179
23,733
289,533
283,957
6,862
12,438
1,358,361
1,370,799
Fixtures
and
fittings
£
234,092
13,260
247,352
211,326
6,852
218,178
29,174
22,766

continued...

Page 9

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

9. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1st January 2022 73,364
Additions 1,000
Revaluations (5,361)
At 31st December 2022 69,003
NET BOOK VALUE
At 31st December 2022 69,003
At 31st December 2021 73,364

There were no investment assets outside the UK.

Cost or valuation at 31st December 2022 is represented by:

Listed
investments
£
Valuation in 2020 48,493
Valuation in 2021 6,862
Valuation in 2022 (5,361)
Cost 19,009
69,003

The mid price value of the investments in the CAF UK Equity Fund and CAF Fixed Interest Fund at the year end was £69,003 ( 2021 £73,364 ).

10. INVESTMENT PROPERTY

FAIR VALUE
At 1st January 2022
and 31st December 2022
AMORTISATION
At 1st January 2022
and 31st December 2022
NET BOOK VALUE
At 31st December 2022
At 31st December 2021
£
1,247,474
411
1,247,063
1,247,063

Included in the total is £300,000 relating to a leasehold property acquired in 2020 on a 999 year lease.

continued...

Page 10

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 14)
Trade creditors
Social security and other taxes
Accrued expenses
Deferred income
Other provisions
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
15.
MOVEMENT IN FUNDS
At 1.1.22
£
Unrestricted funds
General Fund
1,240,444
Repair Fund
75,000
Revaluation Fund - investments
55,355
1,370,799
TOTAL FUNDS
1,370,799
31.12.22
£
1,000
31.12.22
£
108,981
10,028
119,009
31.12.22
£
-
6,334
10,883
6,082
60,000
6,084
89,383
31.12.22
£
-
Net
movement
in funds
£
33,661
-
(5,361)
28,300
28,300
31.12.21
£
1,000
31.12.21
£
27,084
8,065
35,149
31.12.21
£
20,000
5,313
15,483
10,622
3,644
12,284
67,346
31.12.21
£
20,000
At
31.12.22
£
1,274,105
75,000
49,994
31.12.21
£
1,000
31.12.21
£
27,084
8,065
35,149
1,399,099
1,399,099

continued...

Page 11

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Incoming
resources
£
391,108
-
391,108
391,108
Resources
expended
£
(357,447)
-
(357,447)
(357,447)
Gains and
Movement
losses
in funds
£
£
-
33,661
(5,361)
(5,361)
(5,361)
28,300
(5,361)
28,300

Comparatives for movement in funds

At 1.1.21
£
Unrestricted funds
General Fund
1,234,868
Repair Fund
75,000
Revaluation Fund - investments
48,493
1,358,361
TOTAL FUNDS
1,358,361
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General Fund
289,533
(283,957)
Revaluation Fund - investments
-
-
289,533
(283,957)
TOTAL FUNDS
289,533
(283,957)
Net
movement
in funds
£
5,576
-
6,862
12,438
12,438
Gains and
losses
£
-
6,862
6,862
6,862
At
31.12.21
£
1,240,444
75,000
55,355
1,370,799
1,370,799
Movement
in funds
£
5,576
6,862
12,438
12,438

continued...

Page 12

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General Fund
Repair Fund
Revaluation Fund - investments
TOTAL FUNDS
At 1.1.21
£
1,234,868
75,000
48,493
1,358,361
1,358,361
Net
movement
in funds
£
39,237
-
1,501
40,738
40,738
At
31.12.22
£
1,274,105
75,000
49,994
1,399,099
1,399,099

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Incoming
resources
£
680,641
-
680,641
680,641
Resources
expended
£
(641,404)
-
(641,404)
(641,404)
Gains and
Movement
losses
in funds
£
£
-
39,237
1,501
1,501
1,501
40,738
1,501
40,738
Gains and
Movement
losses
in funds
£
£
-
39,237
1,501
1,501
1,501
40,738
1,501
40,738
40,738
40,738

Purpose of funds

General Fund

The surplus on this fund over and above those funds invested in Tangible fixed assets represents 'free reserves'. The trustees try to maintain a sum of £70,000 to enable the charity to continue for upto six months in the event of a significant drop in income. Any additional 'free reserves' above this amount will be used to fund further property developments in line with the charity's objectives.

Repair Fund

This represents funds the trustees have allocated to meet future major repair cost.

Revaluation Fund - investments

This represents the un-realised gain on the investments held with CAF.

continued...

Page 13

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2022

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2022.

Page 14

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2022

31.12.22 31.12.21
£ £
INCOME AND ENDOWMENTS
Fund raising income
Donations 50 1,182
Other trading activities
Service charges and room hire 277,187 188,153
Catering sales 14,113 4,601
Hummingbird cafe 85,388 70,685
376,688 263,439
Investment income
Investment income 1,007 1,179
Other income
Other Covid grants 3,200 6,901
J&H Rausing grant - 6,025
Energise - 900
Landau community grant 1,097 9,907
Sundry grants 9,066 -
13,363 23,733
Total incoming resources 391,108 289,533
EXPENDITURE
Charitable activities
Wages 127,833 99,752
Pensions 6,126 5,999
Rates and trade refuse 2,765 4,041
Insurance 8,290 7,722
Light and heat 22,484 22,778
Telephone 3,352 1,820
Printing, postage and stationery 1,193 1,355
Repairs and renewals 51,852 28,516
Sundries 2,965 3,360
Advertising 2,776 1,998
Cleaning costs 16,230 12,596
Training 626 515
Security costs 3,876 4,266
Catering expenses 1,660 2,775
Accountancy 1,407 1,960
Legal and professional fees 1,871 1,871
Coffee shop purchases and wages 85,758 66,701
Activity costs 8,155 9,011
Depreciation of fixtures and fittings 6,852 5,490
Carried forward 356,071 282,526

This page does not form part of the statutory financial statements

Page 15

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2022

31.12.22 31.12.21
£ £
Charitable activities
Brought forward 356,071 282,526
Bank charges 1,315 1,431
Bank loan interest 61 -
357,447 283,957
Total resources expended 357,447 283,957
Net income 33,661 5,576

This page does not form part of the statutory financial statements

Page 16