Claughton Memorial Village Hall
CLAUGHTON MEMORIAL VILLAGE HALL
STUBBINS LANE
CLAUGHTON-ON-BROCK PRESTON PR3 0QH CHARITY NUMBER: 514024
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31st December 2024 for
Claughton Memorial Village Hall
Claughton Memorial Village Hall
Contents of the Financial Statements for the Year Ended 31st December 2024
Page 1 Reference and Administrative Details 2 Report of the Trustees 3 Independent Examiner's Report 4 Statement of Financial Activities 5 Balance Sheet 6-9 Notes to the Financial Statements 10 Detailed Statement of Financial Activities
Claughton Memorial Village Hall
Reference and Administrative Details for the Year Ended 31st December 2024
| TRUSTEES | Guy Campion |
|---|---|
| Rachel Gornall | |
| Julie Gornall (Resigned 26/06/2024) | |
| Susan Dewhurst (Resigned 26/06/2024) | |
| Sarah Crowther (Resigned | |
| 28/02/2024) | |
| Peter Halstead Chair (Resigned | |
| 25/01/2024) | |
| Ruth Fitzherbert-Brockholes (Resigned | |
| 25/01/2024) | |
| Geoff Gornall | |
| Evelyn Milner | |
| Roger Clark | |
| Angela Spar | |
| Pam Heatley (appointed 26/06/2024) | |
| Ella Spar (appointed 27/07/2024) | |
| PRINCIPAL ADDRESS | Stubbins Lane |
| Claughton-on-Brock | |
| Preston | |
| Lancashire | |
| PR3 0QH | |
| REGISTERED CHARITY NUMBER | 514024 |
| INDEPENDENT EXAMINER | Amanda Heywood, |
| Whinney Cottage | |
| Whinneyfield Lane | |
| Woodplumpton | |
| PR4 0LL |
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Claughton Memorial Village Hall
Report of the Trustees for the Year Ended 31st December 2024
The Committee have provided their report for the year ended 31st December 2024.
OBJECTIVES AND ACTIVITIES
The object of the charity is to maintain the Memorial Hall for the use of the inhabitants of the Parish of Claughton-onBrock. The Management Committee aims to provide a good standard of hall facilities at an affordable cost to voluntary organisations serving the community, without distinction of political, religious and other opinions, including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation, with the object of improving the conditions of life for the inhabitants of the parish.
The hall was hired out for functions throughout the year and several events were held for the benefit of the community and for other charitable purposes. The planned refurbishment and creation of a new multi-use upstairs room that can be hired out separately, a refurbished and extended bar, a refurbished entrance hall and improvements to fire safety arrangements were all successfully completed. In planning our activities for the year, we considered the Charity Commission's guidance on public benefit.
The charity uses a variety of contractors (e.g. for cleaning, painting, central heating boiler maintenance, etc.) and depends upon the continuing help of local volunteers. We have no employees. The charity achieved its objectives for the year.
FINANCIAL REVIEW
The net expenditure for the year was £1,153 (2023 - net expenditure £4,502) as shown by the receipts and payments account.
The charity venue is reasonably remote and relies on its income from fundraising events and lettings. This income cannot be guaranteed and therefore the charity retains a reserve of £18,000, equivalent to around 2 years of budgeted underlying annual expenditure. This covers any negative cash flow and emergencies (e.g. boiler/heating breakdown or damage to flooring/equipment). If accessed, efforts will be immediately put in place to restore the balance to the minimum amount.
The current reserves have been built up over recent years and after some exceptional income during the Covid pandemic. In 2023 we embarked on a programme of remediation work to ensure the facility is maintained in good condition for the benefit of all hall users and to meet the conditions of the Insurance Policy and Premises Licence. We also launched a refurbishment programme, supported by external grants, to improve the hall facilities in line with our charitable objectives and activities. The effect of this in 2024 was to reduce our Total reserves by £1,153. This was an improvement to the forecast at the start of 2024 when the Committee had approved a spend of c£15K to support the refurbishment, helped by additional grants and an improvement in bookings. In 2025 we are continuing to seek further grant funding to extend this programme of remediation and refurbishment and to continue to improve the facilities and the energy efficiency of the building.
Total reserves at 31st December 2024 were £46,015
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The Deed of Trust is dated 31 January 1983.
Management committee
The Management Committee shall consist of:
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Three elected members (to be elected at each Annual General Meeting)
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Three representative members
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Not more than four co-opted members
The representative members shall be appointed by each of the following organisations:
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The Claughton Catholic Association
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The Claughton-on-Brock Women's Institute
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The Claughton-on-Brock Badminton Club
The Management Committee are the charity trustees within the meaning of the Charities Act. The Parish Council of Claughton-on-Brock are the Custodian Trustees of the charity. All members of the Committee retire from office at the Annual General Meeting and are eligible for re-election. Members are appointed at the Annual General Meeting for a one-year term.
Training and induction are provided for new trustees by means of meetings with the current trustees and provision of documentation in relation to responsibilities and procedures.
Approved by order of the board of trustees on 05/02/2025 and signed on its behalf by:
Guy D D Campion – Trustee / Chair
Page 2
Independent Examiner's Report to the Trustees of Claughton Memorial Village Hall
Independent examiner's report to the trustees of Claughton Memorial Village Hall
I report to the charity trustees on my examination of the accounts of Claughton Memorial Village Hall (the Trust) for the year ended 31st December 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 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Amanda Heywood
Date:
Page 3
Claughton Memorial Village Hall
Statement of Financial Activities for the Year Ended 31st December 2024
| INCOME FROM Trading activities Other trading activities Investment income Total EXPENDITURE ON Charitable expenditure NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Notes 2 3 4 5 |
Unrestricted fund £ 87,513 2,906 398 __ 90,818 _ 91,762 (944) ~~~~ 46,725 45,781 ~~___~~ |
Restricted fund £ - - - __ _ 209 (209) ~~~~ 443 234 ~~___~~ |
2024 Total funds £ 87,512 2,907 398 __ 90,818 _ 91,971 (1,153) ~~~~ 47,168 46,015 ~~___~~ |
2023 Total funds £ 18,211 857 114 __ 19,182 _ 23,684 (4502) ~~~~ 51,670 47,168 ~~___~~ |
|---|---|---|---|---|---|
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Claughton Memorial Village Hall
Balance Sheet 31st December 2024
| CURRENT ASSETS Cash at bank and in hand CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS |
Notes 7 8 10 |
Unrestricted fund £ 45,781 - __ 45,781 _ 45,781 45,781 ~~___~~ |
Restricted fund £ 234 - __ 234 _ 234 234 ~~___~~ |
2024 Total funds £ 46,015 - __ 46,015 _ 46,015 46,015 ~~~~ 45,781 234 46,015 ~~___~~ |
2023 Total funds £ 62,120 (14,952) __ 47,168 _ 47,168 47,168 ~~~~ 46,725 443 47,168 ~~___~~ |
|---|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 05/02/2025 and were signed on its behalf by:
Guy D D Campion – Trustee / Chair
These notes form part of these financial statements
Page 5
Claughton Memorial Village Hall
Notes to the Financial Statements for the Year Ended 31st December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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 costs 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.
Taxation
The charity is exempt from 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 restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.
2. TRADING ACTIVITIES
| INCOME Trading activities Hire charges Solar power FIT Grants |
2024 £ 13,479 3,046 70,987 __ 87,513 ~~____~~ |
2023 £ 9,367 3,267 5,577 __ 18,211 ~~____~~ |
||
|---|---|---|---|---|
Grants received, included in the above, are as follows:
| Lancashire Environmental Fund National Lottery ACRE Wyre Borough Council / UKSPF |
2024 £ 34,952 8,700 4,885 22,450 __ 70,987 ~~____~~ |
2023 £ 5,577 - - - __ 5,577 ~~____~~ |
||
|---|---|---|---|---|
Grant income has been received to fund the hall refurbishment. An element of this grant income was deferred from 2023 (Note 7) and was recognised in the 2024 accounts once further approved expenditure was incurred.
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Claughton Memorial Village Hall
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
3. OTHER TRADING ACTIVITIES
| Fundraising events Sale of items |
2024 £ 2,898 8 __ 2,906 ~~____~~ |
2023 £ 596 261 __ 857 ~~____~~ |
||
|---|---|---|---|---|
4. INVESTMENT INCOME
| Deposit account interest Goodwill payment from Santander |
2024 £ 148 250 __ 398 ~~____~~ |
2023 £ 114 - __ 114 ~~____~~ |
||
|---|---|---|---|---|
5. CHARITABLE EXPENDITURE
Direct charitable expenditure
| Accountancy Insurance Utilities Internet and telephone Website & software costs (See Sundries for 2023) Sundries (See breakdown below) Heath, Safety & Regulatory (See Sundries for 2023) Maintenance of the hall (See breakdown below) Licensing Restricted Fund: MFB Memorial Fund Other trading activities Costs of Fundraising |
2024 £ 432 1,687 2,911 - 313 270 7,588 77,194 187 209 __ 90,791 ~~_~~ 1,180 ~~___~~ |
2023 £ 504 1,562 3,653 132 - 838 - 16,263 176 - __ 23,128 ~~_~~ 556 ~~___~~ |
||
|---|---|---|---|---|
| Sundries - breakdown Christmas tree, lights and decorations Sundry expenses Postage Health and safety (See Health Safety for 2024) Hall booking system (see Website & Software for 2024) |
2024 £ 55 213 2 - - __ 270 ~~____~~ |
2023 £ 40 86 - 592 120 __ 838 ~~____~~ |
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Claughton Memorial Village Hall
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
5.
| CHARITABLE EXPENDITURE continued | ||||
|---|---|---|---|---|
| Maintenance of the hall - breakdown Cleaning Hall refurbishment Electrical repairs Boiler servicing Materials - Geoff Gornall Painting Mole catching Baby Changing unit Other repairs |
2024 £ 1,943 74,583 84 90 - - - 117 377 __ 77,194 ~~____~~ |
2023 £ 2,211 6,915 708 - 210 3,816 70 - 2,333 __ 16,263 ~~____~~ |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ending 31st December 2024 nor for the year ended 31st December 2023.
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other Creditors | 2024 £ - ~~______~~ |
2023 £ 14,952 ~~______~~ |
||
|---|---|---|---|---|
8. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds MFB Memorial fund TOTAL FUNDS Net movement in funds, included in the above, are as follows: Unrestricted funds General fund Restricted funds MFB Memorial fund TOTAL FUNDS |
At 01/01/24 £ 46,725 443 __ 47,168 ~~_~~ Incoming resources 90,818 - 90,818 ~~___~~ |
Net Movement in funds £ (944) (209) __ (1,153) ~~_~~ Resources expended (91,762) (209) 91,971 ~~___~~ |
At 31/12/24 £ 45,781 234 __ 46,015 ~~_~~ Movement in funds (944) (209) (1,153) ~~___~~ |
|---|---|---|---|
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Claughton Memorial Village Hall
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
8. MOVEMENT IN FUNDS continued
Comparatives for movement in funds (2023)
| Unrestricted funds General fund Restricted funds MFB Memorial fund TOTAL FUNDS Net movement in funds, included in the above, are as follows: Unrestricted funds General fund TOTAL FUNDS |
At 01/01/23 £ 51,227 443 __ 51,670 ~~_~~ Incoming resources 19,182 19,182 ~~___~~ |
Net Movement in funds £ (4,502) - __ (4,502) ~~_~~ Resources expended (23,684) (23,684) ~~___~~ |
At 31/12/23 £ 46,725 443 __ 47,168 ~~_~~ Movement in funds (4,502) (4,502) ~~___~~ |
|---|---|---|---|
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2024.
10. RESTRICTED FUND
M Brockholes Memorial
In May 1998 money was raised from a bingo night, including donations for the Michael Brockholes Memorial Fund. The balance held on this fund in the bank account as at 31st December 2024 was £235. The memorial fund received no additional funds during the year (2023 - £443)
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Claughton Memorial Village Hall
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
| INCOME Trading activities Hire charges Solar power FIT Grants Other trading activities Fundraising events Sale of items Investment income Deposit account interest Goodwill payment from Santander Total incoming resources EXPENDITURE Direct charitable expenditure Accountancy Insurance Utilities Internet and telephone Website & software costs (See Sundries for 2023) Sundries Heath, Safety & Regulatory (See Sundries for 2023) Maintenance of the hall Licensing Restricted Fund: MFB Memorial Fund Other trading activities Costs of Fundraising Total resources expended Net (expenditure)/income |
2024 £ 13,479 3,046 70,987 __ 87,512 ~~_~~ 2,898 8 2,907 ~~~~ 148 250 398 ~~~~ 90,818 ~~~~ 432 1,687 2,911 - 313 270 7,588 77,194 187 209 90,791 ~~~~ 1,180 ~~~~ 91,971 ~~~~ (1,153) ~~___~~ |
2023 £ 9,367 3,267 5,577 __ 18,211 ~~_~~ 596 261 857 ~~~~ 114 - 114 ~~~~ 19,182 ~~~~ 504 1,562 3,653 132 - 838 - 16,263 176 - 23,128 ~~~~ 556 ~~~~ 23,684 ~~~~ (4,502) ~~___~~ |
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|---|---|---|---|---|
This page does not form part of the statutory financial statements
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