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2023-12-31-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 2023

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 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2023

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 2023. 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

2023 started very much on the back foot following the departure of the General & Commercial Manager. A new appointment was made in January but unfortunately the appointee left 6 weeks later.

From March - July the building was looked after by the remaining management team along with support from the Trust. This gave a valuable insight into both the business and the type of person ideally suited to take it forward. A new Chief Executive commenced July 2023.

Room hire has dropped slightly year on year and service charges were only increased marginally. The Hummingbird Café sales are up 21% which has been extremely encouraging and reflects the hard work and commitment from our Catering Manager and her team. Much more emphasis has been placed on telling people what we do and sharing good news on social media.

A significant effort has been made in evaluating and reducing costs across the board. Where possible new contracts have been negotiated and existing, onerous ones terminated. As both a charity and a business we face limitations in terms of how hard we can feasibly increase or generate new income. However, a much clearer direction is being mapped out which justifies an increase in our income which is offset by supporting and subsiding other areas such as the café and reduced rates for our Licensees.

A new initiative was introduced at the start of the year and funded by the Integrated Care System/NHS to embed a Voluntary, Community and Social Enterprise lead (VCSE) to work within this sector. Meeting Point Trust was to facilitate this and act as treasurer for the grant funding. After 8 months the role was wound up in August. Funds are shown as Sundry grants income in 2023.

Following the departure of the previous manager and period of instability Meeting Point House did not apply for any grants in this period. Initiatives such as wellbeing, community projects and half term activities did not take place. Whilst this was disappointing, we were still able to use our own income to support free meals during the school holidays for children when an adult paid for an accompanying meal.

Meeting Point House continues its partnership with Telford Mind and hosts 'Calm Café' twice weekly on Tuesday and Thursday evenings. These sessions support adults suffering from social isolation or other disparate mental health issues.

Significant progress has been made introducing Meeting Point House to the local business community. Having joined the Shropshire Chamber of Commerce our CEO now attends regular networking events and has attended, along with members of the management team our first business exhibition which put us in front of over 400 local businesses.

Page 1

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2023

Improvements to both the service and the quality of our offer via a series of refurbishments started towards the end of the year and will continue throughout 2024. These improvements move us away from being perceived as a low cost, budget option for room hire and positively reinforce our worth as a business and not just a charity.

Our team has expanded and remained stable, additionally they are keen to take on more responsibility, learn and develop. The relationships that they have built with stakeholders, the general public and users of our facilities ensure that we continue to grow together.

Our Board of Directors decreased by 2 during the year and in September increased by one bringing us back to 7 Trustees.

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.

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 (resigned 3.5.23) Ms R Evans Rev K Osmund-Smith - Minister of Religion D Rolfe - Retired Reverend A Walden - Vicar (resigned 5.9.23) T Currie R Mehta (appointed 26.9.23)

Independent Examiner

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

Page 2

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2023

REFERENCE AND ADMINISTRATIVE DETAILS Bankers Barclays Bank plc 23 Church Street Wellington Telford Shropshire

Solicitors

Clarkes Solicitors LLP Hazledine House Telford Centre Telford Shropshire TF3 4JL

Approved by order of the board of trustees on 26th July 2024 and signed on its behalf by:

Rev K Osmund-Smith - Trustee

Page 3

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 2023.

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 July 2024

Page 4

MEETING POINT TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2023

Notes
INCOME AND ENDOWMENTS FROM
Fund raising income
2
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Charitable activities
5
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
£
-
388,637
1,198
39,958
429,793
374,802
1,502,937
1,557,928
1,399,099
2,957,027
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
31.12.23
Total
funds
£
-
388,637
1,198
39,958
429,793
374,802
1,502,937
1,557,928
1,399,099
2,957,027
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

The notes form part of these financial statements

Page 5

MEETING POINT TRUST LIMITED

BALANCE SHEET 31st December 2023

Notes
FIXED ASSETS
Tangible assets
10
Investments
Investments
11
Investment property
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
TOTAL FUNDS
Unrestricted
funds
£
24,497
-
2,750,000
2,774,497
1,000
68,876
187,561
257,437
(74,907)
182,530
2,957,027
2,957,027
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
31.12.23
Total
funds
£
24,497
-
2,750,000
2,774,497
1,000
68,876
187,561
257,437
(74,907)
182,530
2,957,027
2,957,027
2,957,027
2,957,027
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

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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 6

continued...

MEETING POINT TRUST LIMITED

BALANCE SHEET - continued 31st December 2023

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 July 2024 and were signed on its behalf by:

K Osmund-Smith - Trustee

The notes form part of these financial statements

Page 7

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st December 2023

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 - 25% on reducing balance

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 8

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

2.
FUND RAISING INCOME
31.12.23

£
Donations
-
3.
OTHER TRADING ACTIVITIES
31.12.23

£
Service charges and room hire
269,766
Catering sales
15,152
Hummingbird cafe
103,719
388,637
4.
INVESTMENT INCOME
31.12.23

£
Investment income
1,198
5.
CHARITABLE ACTIVITIES COSTS
Promoting charitable purposes in the
Telford area
6.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.23

£
Depreciation - owned assets
7,648
7.
TRUSTEES' REMUNERATION AND BENEFITS
31.12.22
£
50
31.12.22
£
277,187
14,113
85,388
31.12.22
£
50
31.12.22
£
277,187
14,113
85,388
376,688
31.12.22
£
1,007
Direct
Costs
£
374,802
31.12.22
£
6,852

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.

continued...

Page 9

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

8. STAFF COSTS

9.

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Fund raising income
50
Other trading activities
376,688
Investment income
1,007
Other income
13,363
Total
391,108
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford area
357,447
Net gains/(losses) on investments
(5,361)
NET INCOME
28,300
RECONCILIATION OF FUNDS
Total funds brought forward
1,370,799
TOTAL FUNDS CARRIED FORWARD
1,399,099
31.12.23
£
111,152
4,013
115,165
31.12.23
11
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
31.12.22
£
106,469
6,126
112,595
31.12.22
11
Total
funds
£
50
376,688
1,007
13,363
391,108
357,447
(5,361)
28,300
1,370,799
1,399,099

continued...

Page 10

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

10.
TANGIBLE FIXED ASSETS
COST
At 1st January 2023
Additions
At 31st December 2023
DEPRECIATION
At 1st January 2023
Charge for year
At 31st December 2023
NET BOOK VALUE
At 31st December 2023
At 31st December 2022
11.
FIXED ASSET INVESTMENTS
There were no investment assets outside the UK.
12.
INVESTMENT PROPERTY
FAIR VALUE
At 1st January 2023
Revaluation
At 31st December 2023
AMORTISATION
At 1st January 2023
and 31st December 2023
NET BOOK VALUE
At 31st December 2023
At 31st December 2022
Included in the total is £300,000 relating to a leasehold property acquired in 2020 on a 999 year lease.
Fair value at 31st December 2023 is represented by:
Valuation in 2023
Cost
Fixtures
and
fittings
£
247,352
2,971
250,323
218,178
7,648
225,826
24,497
29,174
£
1,247,474
1,502,937
Fixtures
and
fittings
£
247,352
2,971
250,323
218,178
7,648
225,826
24,497
29,174
2,750,411
411
2,750,000
1,247,063
£
1,502,937
1,247,474
2,750,411

continued...

Page 11

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

13. STOCKS

Stocks
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accrued expenses
Deferred income
Other provisions
16.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General Fund - free funds
1,274,105
General Fund - repair provision funds
75,000
General Fund - property fund
-
Revaluation Fund - property funds
-
Revaluation Fund - investments funds
49,994
1,399,099
TOTAL FUNDS
1,399,099
Net
movement
in funds
£
54,991
-
-
1,502,937
-
1,557,928
1,557,928
31.12.23
£
1,000
31.12.23
£
59,345
9,531
68,876
31.12.23
£
45,069
18,564
11,274
-
-
74,907
Transfers
between
funds
£
(1,197,069 )
-
1,247,063
-
(49,994)
-
-
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
At
31.12.23
£
132,027
75,000
1,247,063
1,502,937
-
2,957,027
2,957,027

continued...

Page 12

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General Fund - free funds
Revaluation Fund - property funds
TOTAL FUNDS
Incoming
resources
£
429,793
-
429,793
429,793
Resources
expended
£
(374,802)
-
(374,802)
(374,802)
Gains and
losses
£
-
1,502,937
1,502,937
1,502,937
Movement
in funds
£
54,991
1,502,937
1,557,928
1,557,928

Comparatives for movement in funds

Unrestricted funds
General Fund - free funds
General Fund - repair provision funds
Revaluation Fund - investments funds
TOTAL FUNDS
At 1.1.22
£
1,240,444
75,000
55,355
1,370,799
1,370,799
Net
movement
in funds
£
33,661
-
(5,361)
28,300
28,300
At
31.12.22
£
1,274,105
75,000
49,994
1,399,099
1,399,099

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund - free funds
Revaluation Fund - investments funds
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
Gains and
Movement
losses
in funds
£
£
-
33,661
(5,361)
(5,361)
(5,361)
28,300
(5,361)
28,300
28,300
28,300

continued...

Page 13

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General Fund - free funds
General Fund - repair provision funds
General Fund - property fund
Revaluation Fund - property funds
Revaluation Fund - investments funds
TOTAL FUNDS
At 1.1.22
£
1,240,444
75,000
-
-
55,355
1,370,799
1,370,799
Net
movement
in funds
£
88,652
-
-
1,502,937
(5,361)
1,586,228
1,586,228
Transfers
between
funds
£
(1,197,069 )
-
1,247,063
-
(49,994)
-
-
At
31.12.23
£
132,027
75,000
1,247,063
1,502,937
-
2,957,027
2,957,027

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 - free funds
Revaluation Fund - property funds
Revaluation Fund - investments funds
TOTAL FUNDS
Incoming
resources
£
820,901
-
-
820,901
820,901
Resources
expended
£
(732,249)
-
-
(732,249)
(732,249)
Gains and
losses
£
-
1,502,937
(5,361)
1,497,576
1,497,576
Movement
in funds
£
88,652
1,502,937
(5,361)
1,586,228
1,586,228

Purpose of funds

General Fund - Free Funds

The surplus on this fund over and above those funds invested in Property 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.

General Fund - Repair Provision 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.

Revaluation Fund - property

This represents the un-realised gain on the revaluation of the property.

continued...

Page 14

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2023

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2023.

Page 15

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2023

31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Fund raising income
Donations - 50
Other trading activities
Service charges and room hire 269,766 277,187
Catering sales 15,152 14,113
Hummingbird cafe 103,719 85,388
388,637 376,688
Investment income
Investment income 1,198 1,007
Other income
Other Covid grants - 3,200
Landau community grant - 1,097
Sundry grants 39,958 9,066
39,958 13,363
Total incoming resources 429,793 391,108
EXPENDITURE
Charitable activities
Wages 111,152 106,469
Pensions 4,013 6,126
Rates and trade refuse 3,094 2,765
Insurance 13,206 8,290
Light and heat 25,112 22,484
Telephone 2,833 3,352
Printing, postage and stationery 1,158 1,193
Repairs and renewals 49,199 51,852
Sundries 5,438 2,965
Advertising 1,750 2,776
Cleaning costs 12,919 16,230
Training 10 626
Security costs 7,659 3,876
Catering expenses 1,100 1,660
Accountancy 2,150 1,407
Legal and professional fees 1,866 1,871
Coffee shop purchases and wages 120,539 107,122
Activity costs 2,895 8,155
Carried forward 366,093 349,219

This page does not form part of the statutory financial statements

Page 16

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2023

31.12.23 31.12.22
£ £
Charitable activities
Brought forward 366,093 349,219
Depreciation of fixtures and fittings 7,648 6,852
Bank charges 1,061 1,315
Bank loan interest - 61
374,802 357,447
Total resources expended 374,802 357,447
Net income 54,991 33,661

This page does not form part of the statutory financial statements

Page 17