REGISTERED CHARITY NUMBER: 520034
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2024
for
Lawton Memorial Hall Trust
Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW
Lawton Memorial Hall Trust
Contents of the Financial Statements for the Year Ended 31 March 2024
| Page | |||
|---|---|---|---|
| Chairperson’s Report | 1 | ||
| Report of the Trustees | 2 | ||
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
Lawton Memorial Hall Trust
Chairperson’s Report for the Year Ended 31 March 2024
In 2022 it started to become apparent that the Trust was unable to secure the number of Trustees that it needed to continue to operate as a Charity and so Church Lawton Parish Council was approached and asked to take over as sole Trustee. This was discussed and worked through and ultimately the council took over as sole Trustee from January 2023 and, also around that time, the existing Management or Operating Committee who weren't members of the Council fell away.
I think it's fair to say that it has been, and still is, a learning exercise for the members of the Trust. The hall is wonderful and in very good condition but also takes a considerable amount of time, effort and money to maintain and to keep it open and running to support all the bookings. Financially the hall is healthy, it now has the sole Trustee in place and is used regularly by the community but would certainly benefit from more volunteers helping out, as well as some more fund-raising events.
Since the council took over as Trustee, we have celebrated 70 years of the hall in October 2023, and I feel the hall is in a very healthy position for a prolonged future.
I would like to thank the members of the Trust who have continued to support the hall and to help ensure everything is in place that is needed. I'd also like to thank the Operational Committee members, although they have been somewhat low on numbers and that's certainly one of the things that we now want to address.
Page 1
Lawton Memorial Hall Trust
Report of the Trustees for the Year Ended 31 March 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
520034
Principal address
Liverpool Road West Church Lawton Stoke on Trent ST7 3DA
Trustees
Church Lawton Parish Council (appointed 25/1/2023)
All existing trustees as at 24/1/2023 resigned with effect from 24/1/2023 and Church Lawton Parish Council was appointed as the sole trustee with effect from 25/1/2023.
Independent Examiner
Emma Marshall-Birks Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW
Approved by order of the board of trustees on 28 January 2025 and signed on its behalf by:
Church Lawton Parish Council - Trustee
Page 2
Independent Examiner's Report to the Trustees of Lawton Memorial Hall Trust
Independent examiner's report to the trustees of Lawton Memorial Hall Trust
I report to the charity trustees on my examination of the accounts of Lawton Memorial Hall Trust (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 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Emma Marshall-Birks The Institute of Chartered Accountants in England and Wales
Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW
28 January 2025
Page 3
Lawton Memorial Hall Trust
Statement of Financial Activities for the Year Ended 31 March 2024
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 37 - Other trading activities 2 32,825 - Investment income 3 227 - Total 33,089 - EXPENDITURE ON Raising funds 14,180 - Charitable activities General 14,210 - Other 1,805 - Total 30,195 - NET INCOME 2,894 - RECONCILIATION OF FUNDS Total funds brought forward 51,469 - TOTAL FUNDS CARRIED FORWARD 54,363 - |
2024 Total funds £ 37 32,825 227 33,089 14,180 14,210 1,805 30,195 2,894 51,469 54,363 |
2023 Total funds £ 235 36,916 68 |
|---|---|---|
| 37,219 | ||
| 14,831 21,850 - |
||
| 36,681 | ||
| 538 50,931 |
||
| 51,469 |
The notes form part of these financial statements
Page 4
Lawton Memorial Hall Trust
Balance Sheet 31 March 2024
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 6 9,631 - CURRENT ASSETS Debtors 7 4,998 - Cash at bank 42,991 - 47,989 - CREDITORS Amounts falling due within one year 8 (3,257) - NET CURRENT ASSETS 44,732 - TOTAL ASSETS LESS CURRENT LIABILITIES 54,363 - NET ASSETS 54,363 - FUNDS 9 Unrestricted funds TOTAL FUNDS |
2024 Total funds £ 9,631 4,998 42,991 47,989 (3,257) 44,732 54,363 54,363 54,363 54,363 |
2023 Total funds £ 11,436 3,136 40,068 43,204 (3,171) 40,033 51,469 51,469 51,469 51,469 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 January 2025 and were signed on its behalf by:
Church Lawton Parish Council - Trustee
The notes form part of these financial statements
Page 5
Lawton Memorial Hall Trust
Notes to the Financial Statements for the Year Ended 31 March 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 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.
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 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.
2. OTHER TRADING ACTIVITIES
| Fundraising events Admissions |
2024 £ 2,907 29,918 32,825 |
2023 £ 7,000 29,916 |
|---|---|---|
| 36,916 |
Page 6
continued...
Lawton Memorial Hall Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Interest receivable - trading | 227 | 68 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 235 - Other trading activities 36,916 - Investment income 68 - Total 37,219 - EXPENDITURE ON Raising funds 14,831 - Charitable activities General 21,850 - Total 36,681 - NET INCOME 538 - RECONCILIATION OF FUNDS Total funds brought forward 50,931 - TOTAL FUNDS CARRIED FORWARD 51,469 - |
Total funds £ 235 36,916 68 |
|---|---|
| 37,219 | |
| 14,831 21,850 |
|
| 36,681 | |
| 538 50,931 |
|
| 51,469 |
continued...
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Lawton Memorial Hall Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
6. TANGIBLE FIXED ASSETS
| 6. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 April 2023 and 31 March 2024 | 10,947 | 489 | 11,436 | |
| DEPRECIATION | ||||
| Charge for year | 1,642 | 163 | 1,805 | |
| NET BOOK VALUE | ||||
| At 31 March 2024 | 9,305 | 326 | 9,631 | |
| At 31 March 2023 | 10,947 | 489 | 11,436 | |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade debtors | 4,998 | 3,136 | ||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade creditors | 810 | 1 | ||
| Taxation and social security | 122 | - | ||
| Other creditors | 2,325 | 3,170 | ||
| 3,257 | 3,171 | |||
| 9. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1/4/23 | in funds | 31/3/24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 51,469 | 2,894 | 54,363 | |
| TOTAL FUNDS | 51,469 | 2,894 | 54,363 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 33,089 | (30,195) | 2,894 | |
| TOTAL FUNDS | 33,089 | (30,195) | 2,894 |
continued...
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Lawton Memorial Hall Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 1/4/22 | in funds | 31/3/23 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 50,931 |
538 | 51,469 |
| TOTAL FUNDS 50,931 |
538 | 51,469 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 37,219 |
(36,681) | 538 |
| TOTAL FUNDS 37,219 |
(36,681) | 538 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/4/22 | in funds | 31/3/24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 50,931 | 3,432 | 54,363 |
| TOTAL FUNDS | 50,931 | 3,432 | 54,363 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 70,308 | (66,876) | 3,432 |
| TOTAL FUNDS | 70,308 | (66,876) | 3,432 |
continued...
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Lawton Memorial Hall Trust
Notes to the Financial Statements - continued for the Year Ended 31 March 2024
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 10
Lawton Memorial Hall Trust
Detailed Statement of Financial Activities for the Year Ended 31 March 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (2) | (2) |
| Donations | 39 | 237 |
| 37 | 235 | |
| Other trading activities | ||
| Fundraising events | 2,907 | 7,000 |
| Admissions | 29,918 | 29,916 |
| 32,825 | 36,916 | |
| Investment income | ||
| Interest receivable - trading | 227 | 68 |
| Total incoming resources | 33,089 | 37,219 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Rates and water | 228 | 646 |
| Insurance | 2,764 | 911 |
| Light and heat | 6,613 | 7,016 |
| Security & caretaking | 1,238 | 1,600 |
| 10,843 | 10,173 | |
| Other trading activities | ||
| Purchases | 765 | 3,090 |
| Licensing | 2,572 | 1,568 |
| 3,337 | 4,658 | |
| Charitable activities | ||
| Telephone | 849 | 775 |
| Advertising | 278 | 212 |
| Cleaning | 4,770 | 5,238 |
| 5,897 | 6,225 | |
| Other | ||
| Fixtures and fittings | 1,642 | - |
| Computer equipment | 163 | - |
| 1,805 | - | |
| Support costs | ||
| Management | ||
| Subscriptions | 50 | 307 |
| Carried forward | 50 | 307 |
This page does not form part of the statutory financial statements
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Lawton Memorial Hall Trust
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2024 | |||
| 2024 | 2023 | ||
| £ | £ | ||
| Management | |||
| Brought forward | 50 | 307 | |
| Postage and stationery | - | 281 | |
| Sundries | - | 662 | |
| 50 | 1,250 | ||
| Finance | |||
| Accountancy | 918 | 1,645 | |
| Bank charges | 29 | - | |
| 947 | 1,645 | ||
| Information technology | |||
| Computer costs | 808 | 1,020 | |
| Human resources | |||
| Admin staff & general | 3,156 | 3,308 | |
| Software licences | 3,233 | 8,402 | |
| 6,389 | 11,710 | ||
| Governance costs | |||
| Accountancy and legal fees | 119 | - | |
| Total resources expended | 30,195 | 36,681 | |
| Net income | 2,894 | 538 |
This page does not form part of the statutory financial statements
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