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2025-03-31-accounts

BOSBURY PARISH HALL ANNUAL REPORT OFTHE TRUSTEES FOR THE YEAR ENDING 31 MARCH 2025. ST 1. The Parish Hall is a charity registered with the Charity Commission under number 520938. It was formed on 30 July 1945 and is governed by a management committee under the terms of a trust deed of that date. The committee consists of nominees of organisations usingthe Hall facilities and other members elected atthe A.G.M. or co- opted during the year. th 2. The Trustees who served during the year were: MrT.N.Hone (Chairman) Mrs C Pritchard (Treasurer) Mr R.J.BaLmain (Secretary) Miss E.A.Cooke (Parish rep) Mr P.Davies (Parish rep) Mr C.Minton (Bowls and Tennis club rep) Mrs F Grey {W.l.rep) Mr P Milnes (Parish rep) 3. The Trust premises are made availabLe" for the purposes of physicaL and mentaL training and recreational, social and intellectual deveLopment" As provided in the Trust deed, the facilities are open to alL. Events are held during the year to raise funds to support our objects. These include wassaiLing, film shows, a Christmas Fayre, a jumble sale and a bluebeLI walk, dog show and classic car show.

Hirers run a variety of events which benefit the viLLage incLuding keep fit, dancing and amateur dramatics. We also hire out once a week to the post off ice. 4. The annual accounts are published separately including notes and are independently examined by a professional accountant. They demonstrate that atyear end we had cash of £13,890.33, an operating deficit of £270.23 and restricted funds of £ 33,965.13. 5. We have regular income from Bosbury Barbers and Crib Cottage who lease part of our premises. Agreement has been reached in principle to extend Crib Cottage which WILI increase our income by £3,000.00 p.a. We are in the process of obtaining costings and expLoring fund raising to bring our sports hall back into service to provide sport facilities for Local people and further increase our income. 6. The Trust premises are vested with the Official Custodian of Charity Lands and are insured for public liability, empLoyers and property Liability and Trustee Liability with Ansvar insurance. The Trustees are not aware of any exposure to risks which are not fulLy covered by appropriate systems. 7. The Trustees aim to keep at least six months of expenses in the Hall operations fund. The Trustees have considered the annual accounts and are satisfied that the Charity is a solvent on- going concern. Chair an. 26 44 2ol,-

BOSBURY PARISH HALL

ANNUAL ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

Statement of Financial Activity
Income
Events
Note 2 & 3
Grants
Donations
Hiring fees
Rents
Gov't support
Asset sales
Interest
Dividends
Wayleave
Total Income
Expense
Events expenses
Note 2 & 3
Development costs
Caretaker contract costs
Other contract costs
Repairs & renewals
Consumables
Insurance
Electricity
Water
Fees & subscriptions
Telephone
Licence
Sundry & write-offs
Depreciation
Governance (Accountancy)
Total Expense
Net Gains/(Losses) on Investments
NET INCOME/(EXPENDITURE)
Transfer between funds
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward
Balance Sheet as at 31st March 2025
Fixed Assets
Note 4
Debtors
Debtors
Prepayments
Bank accounts
Current a/c
Deposit a/c
Development a/c
Deposit a/c
COIF Deposit a/c
COIF Investment fu
Creditors
Net Current Assets
UNRESTRICTED
Year to 31.3.24
Hall operations
Development
Caretaker
Building
TOTAL
TOTAL
£
£
£
£
£
£
1,513.63
5,974.70
7,488.33
7,098.64
0.00
0.00
0.00
0.00
0.00
0.00
7,214.35
7,214.35
9,655.68
2,062.50
8,677.92
10,740.42
10,508.35
0.00
0.00
0.00
0.00
0.00
0.00
0.00
15.19
2,456.46
2,471.65
1,694.06
42.90
42.90
42.06
23.84
23.84
23.84
10,814.32
5,989.89
11,177.28
0.00
27,981.49
29,022.63
(734.00)
(1,622.83)
(2,356.83)
-2,552.63
(1,668.00)
(1,668.00)
0.00
structural engineer& hibberd survey
(5,948.80)
(5,948.80)
-5,418.36
annual increase min wage
0.00
0.00
-187.50
(4,308.84)
(4,308.84)
-5,468.00
painter and drains
(116.69)
(116.69)
-350.08
(2,627.97)
(2,627.97)
-2,357.47
(5,418.00)
(5,418.00)
-5,572.37
(291.55)
(291.55)
-703.93
(1,099.09)
(1,099.09)
-330.00
(700.90)
(700.90)
-874.94
(71.29)
(71.29)
-180.00
(280.70)
(280.70)
-76.26
(12,915.75)
(12,915.75)
-12,915.75
(312.00)
(312.00)
-312.00
(22,261.83)
(3,290.83)
0.00
(12,915.75)
(38,468.41)
(37,299.29)
291.50
291.50
(11,447.51)
2,699.06
11,468.78
(12,915.75)
(10,195.42)
(8,276.66)
11,177.28
0.00
(11,177.28)
0.00
319.63
(270.23)
2,699.06
291.50
(12,915.75)
(10,195.42)
(7,957.03)
35,116.83
8,011.10
22,963.47
163,590.72
229,682.12
237,639.15
34,846.60
10,710.16
23,254.97
150,674.97
219,486.70
229,682.12
UNRESTRICTED
As at 1.4.24
Hall operations
Development
Caretaker
Building
TOTAL
TOTAL
£
£
£
£
£
£
150,674.97
150,674.97
163,590.72
0.00
0.00
0.00
(480.00)
(480.00)
-240.00
11,172.74
11,172.74
11,018.46
2,717.59
2,717.59
2,717.59
1,038.92
1,038.92
1,023.73
0.92
0.92
0.92
21,436.27
9,670.32
21,035.47
52,142.06 OK
49,643.10
nd
2,219.50
2,219.50
1,927.60
0.00
0.00
0.00
0.00
34,846.60
10,710.16
23,254.97
0.00
68,811.73
66,091.40
34,846.60
10,710.16
23,254.97
150,674.97
219,486.70
229,682.12
10,710.16
23,254.97
150,674.97
184,640.10
194,565.29
34,846.60
34,846.60
35,116.83
34,846.60
10,710.16
23,254.97
150,674.97
219,486.70
229,682.12
OK
_
Signed by:-
Nat Hone
Chairman
----------------------RESTRICTED FUNDS------------------
----------------------RESTRICTED FUNDS------------------
NET ASSETS
The funds of the charity:
Restricted Funds
UnrestrictedFunds
TOTAL CHARITY FUNDS
Approved by the Management Committee on___

Independent Examiner’s Report to Bosbury Parish Hall

I have reviewed the books and records of the Bosbury Parish Hall for the Year ended 31[st] March 2025 and have made all the enquiries required under The Charities Act 2011. On the basis of the information supplied to me, I confirm that the accounts for the year ended on that date are in accordance with the requirements of that Act. Approved by the Independent Examiner on_______ Signed by:Luke Keegan Independent Examiner

BOSBURY PARISH HALL ANNUAL ACCOUNTS FOR THE YEAR ENDED TO 31st MARCH 2025

Notes to the accounts

Note 1 Accounting Policies

a). Basis of preparation

The Financial Statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard FRS102 (effective January 2016). They comply with the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP). The Trustees have opted to apply the small entities regime under FRS102.

b). Incoming Resources

Income is accounted for on entitlement to its receipt.

c). Resources expended

Expenditure is accounted for on an accruals basis.

d). Funds accounting

Unrestricted General Fund

This fund can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted Funds ( Previously The Restricted Endowment Fund and the Unrestricted Designated Fund)

Caretaker Fund

The Hall was given a cottage to maintain a caretaker in a bequest from the estate of the late Mr T S Hone. The Committee resolved that it could not afford to maintain the cottage. It therefore resolved to sell it and use some of the proceeds for a much needed renovation. In order to keep to the spirit of the bequest, the Committee resolved to maintain a fund invested on commercial terms of £100,000 to produce income to contribute to the cost of a caretaker.resolved to maintain a fund invested on commercial terms of £100,000 to produce income to contribute to the cost of a caretaker.

Development Fund

These are funds received specifically to be spent on further stages of development of the Hall premises

Building

This the net book value of funds spent on the premises. Adjusted restrospectively re depreciated item

e). Depreciation

Depreciation of fixed assets is charged at the rates estimated to write off their costs over their expected useful lives: Land and Buildings have not been depreciated as it is uncertain how much of the cost relates to land (which does not depreciate). Trustees also believe that no impairment of their value, below the value shown in the Accounts has taken place. Hall Development and the Tennis Court & Bowling Green are depreciated at the rate of 4% of cost per annum and Fixtures and fittings are depreciated at the rate of 10% of cost per annum.

Note 2 - General Fund Events
Income
FITS
100 Club
Total
Expense
FITS
Total
Note 3 - Restricted Fund Events
Income
Quiz night
Bluebell walk
Misc fund raiser
Christmas fair/calendar
Tree of Light
Wassail evening
Calendar
Expense
Quiz night
Bluebell walk
Misc fund raiser
Christmas fair/calendar
Tree of Light
Wassail evening
Calendar
Note 4 - FIXED ASSETS
Land and
Buildings
£
COST at 01.04.24
15,446.00
Additions
-
Disposals
-
Quarter 1
Quarter 2
Quarter 3
Quarter 4
Total
£
£
£
£
£
319.00
-
400.55
209.08
928.63
-
100.00
485.00
-
585.00
319.00
100.00
885.55
209.08
1,513.63
176.00
93.00
279.00
186.00
734.00
176.00
93.00
279.00
186.00
734.00
-
-
150.00
-
150.00
2,121.97
-
-
-
2,121.97
54.08
-
-
645.05
699.13

-
-
1,034.79
-
1,034.79
-
-
167.50
-
167.50
-
-
140.40
650.91
791.31
-
225.00
135.00
650.00
1,010.00
2,176.05
225.00
1,627.69
1,945.96
5,974.70
-
-
-
-
-
1,088.03
-
-
-
1,088.03
-
-
-
-
-

-
-
534.80
-
534.80
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,088.03
-
534.80
-
1,622.83
Hall
Tennis Court/
Hall
Fixtures &
TOTAL
Extension
Bowling Grn
Development
Fittings
£
£
£
£
£
60,802.00
40,253.00
282,640.81
29,824.75
428,966.56
-
-
-
-
-
-
-
COST at 31.03.25
15,446.00
DEPRECIATION Rate/year
0%
Cumulative charge at 01.04.24
-
Charge for the year
-
On disposals
60,802.00
40,253.00
282,640.81
29,824.75
428,966.56

0%
4%
4%
0%
14,592.08
35,422.04
185,536.99
29,824.75
265,375.86
-
1,610.12
11,305.63
-
12,915.75
Cumulative charge at 31.03.25
-
14,592.08
37,032.16
196,842.62
29,824.75
278,291.61
NET BOOK VALUE at 31.03.25
15,446.00
46,209.92
3,220.84
85,798.19
0.00
150,674.95
at 01.4.24
15,446.00
46,209.92
4,830.96
97,103.82
-
163,590.71

follow quarters through Carry these at 31.3 ove

Note 5 - Trustee Remuneration

Trustees received no remuneration or reimbursement of personal expenses in the year.

Note 6 - External Examiner Remuneration

An amount of £312 has been accrued for the remuneration of the external examiner.

Note 7 - Staff Costs

The charity employs no staff. All services are provided by independent contractors.

Independent Examinerfs Report on the accounts Bosbury Parish Hall Charlty Number: 0520938 I report to the trustees on my examination of the accounts the accounts for the year ended 31, March 2025. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111"The ACY'I. I report in respect of my examination of the Trust's accounts carried out under settion 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Oirections given by the Charity Commission under section 14515llbl of the Act. Independent examlner'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.. The accounting records were not kept in accordance with section 130 of the Charitie5 Act. or the accounts did not accord with the accountin8 records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the accounts give 3 "true and fairf, 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 that should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date.. 18 Luke Keegan Associate Member of the Chartered Institute of Management Accountants Greendawn Accounting Limited IA The Homend Ledbury Herefordshire HR8 IBN