Registered Charity No. 521012 : ## AUGHTON VILLAGE HALL ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDING 30 SEPTEMBER 2024 Produced by: Mr D Fewings - ## AUGHTON VILLAGE HALL ## REPORT AND ACCOUNTS FOR THE YEAR ENDING 30 SEPTEMBER 2024 |CONTENTS|Page| |---|---| |Legal& Administrative Information|1| |Trustees' Report|2-3| |Independent Examiner's Report|4| |Receipts and Payments Account|5| |Statement ofAssets and Liabilities|6| |NotestotheAccounts|7| Page: | ## AUGHTON VILLAGE HALL ## LEGAL AND ADMINISTRATIVE INFORMATION ## Management Committee **----- Start of picture text -----**
||||| |---|---|---|---| |Mr|I|Grant|Chairman| |Mrs|E Woofe MBE|Hon.|Secretary| |Mr D|Fewings|Hon.|Treasurer| |Dr|S|Kulupana| **----- End of picture text -----**
## Representatives **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |Mr G|Roberts MBE|Aughton,|Ormskirk &|Maghull PROBUS| |Vice|chairman| |Mrs M|Boulton|Aughton Women's|Institute| |Mrs B|Mullins|Aughton Ladies|Bowling|Club| |Mr|J|Tomlinson|Aughton &|Ormskirk u3a| |Mrs|S|Kierans|Aughton &|Ormskirk|u3a| |Mr|J|Pendleton|Aughton|Parish|Council| |Mr M|Gallagher|Aughton|Male|Voice|Choir| |Mrs P|Skalycz|Aughton|Slimming World| |Mrs|E|Jones|Splatter Dance| |Bankers| |HSBC|Bank|ple|8|Canada|Square,|London,|E14|5HQ| |Santander Bank plc|2|Triton|Square,|Regents|Place,|London,|NW1|3AN| |United|Trust Bank Ltd|1|Ropemaker|Street,|London,|EC2Y 9AW| **----- End of picture text -----**
## Principle Address Aughton Village Hall, Winifred Lane, Aughton, Ormskirk, Lancs, L39 5DH Accountants and Independent Examiners West Lancs Chartered Accountants 22 Derby Street West, Ormskirk, L39 3NH Solicitors Brighouse Wolff, 28 Derby Street, Ormskirk, Lancs, L39 2BY Page 2 - ## AUGHTON VILLAGE HALL ## TRUSTEES' REPORT The trustees submit their report and financial statements for the year to 30 September 2024. ## Structure, Governance and Management The Village Hall was established by trust deed in 1971 and is registered with the Charity Commission No. 521012. The Management Committee comprises appointed representatives of the main hirers of the Hall and up to six others appointed at the Annual General Meeting. The officers of the Management Committee are the Chairman, Vice Chairman, Honorary Secretary, and Honorary Treasurer. The Management Committee meets quarterly. The Annual General Meeting typically takes place in March. ## Objectives and future strategy The Charity runs a Village Hall for the benefit of individuals and organizations in and around the Aughton area. Hire is subject to a standard hiring agreement and a published set of fees. The income from those fees is intended to cover day-to-day expenditure and to facilitate the establishing of reserves to cover exceptional expenditure such as building maintenance. ## Review of activities and results The receipts from room hire were £44,642 (2022-2023 £42,750), of which £4,611 was from casual hire (2022-2023 £5,232). Having outsourced the bar to Oakleaf Bar Ltd in the previous financial year, our income from the bar was limited to an annual royalty payment which is based on the gross surplus arising from the operation of the bar. A number of exceptional items of expenditure had to be funded from reserves. Specifically: (1) The floors in the Oakleaf and Acorn halls were replaced. That work identified that the batons supporting the sprung floor in the Oakleaf hall had deteriorated to such an extent that the tongue and groove floor was not adequately supported and there was a real risk of injury to a hall user. (2) Routine inspection of the gas appliances identified a leak in the external, underground pipe linking the annex to the main hall. Resolution involved adopting an overground route. (3) As part of the programme of refurbishments, the internal doors in the reception area were replaced. (4) With steadily increasing costs of servicing, the decision was made to replace a kitchen boiler. As a result of the above exceptional items of expenditure, our bank balance has fallen over the financial year from £118,086 to £83,346. Over the last two years, steps have been taken to reduce annual outgoings. Specifically: (a) the servicing of washrooms has been contracted out to a new supplier, (b) we have changed insurer and (c ) the inspection of accounts has been assigned to a new firm of accountants. In total, expenditure on service providers has been reduced by over £2,000. ## General Outlook ## Page 3 If exceptional items of expenditure are excluded from the accounts, annual ‘business as usual’ receipts and payments are closely aligned. However, there is little scope for absorbing exceptional items of expenditure by any means other than a drawdown from reserves. ## 2024-2025 As above, breaking even in the 2024-2025 financial year requires that discretionary spend on exceptional items is constrained. Clearly, we must accept that unexpected demands on our finances will arise and there will occasionally be a requirement to dip into reserves. ## 2026 onward Given the age of the building, we are inevitably going to face maintenance issues relating to items such as the roof and to the heating system. Our bank balance fell significantly over the 2023-2024 financial year. However, our bank balance still leaves us well-placed to address envisaged work as and when the need arises. ## Concerns for the future : We are concerned about the impact of inflation and, specifically, the cost of gas and electricity. Our ability to re-act will be constrained by market forces such as local competition for provision of rooms for hire and the ability/inclination of hirers to pay more. ## Reserves policy The Trustees aim to maintain unrestricted funds at a level which equates to at least six months of expenditure. The readily available element of reserves is held in an HSBC deposit account. The element of reserves for which immediate access is not required is held as deposit bonds where the money is locked in for say 1-2 years and a commensurate interest is paid on maturity. Currently, the hall has deposit bonds purchased from United Trust Bank with a value just in excess of £40,000. ## Change in Accounting Policy The 2024 accounts have been prepared on a receipts and payments basis and comparatives restated. This may be adopted where a non-company charity has a gross income of £250,000 or less during the year. It consists of an account summarising all money received and paid out by the charity in the year in question, and a statement giving details of its assets and liabilities at the end of the year. ## Independent examiners West Lancs Chartered Accountants have been appointed. ## Sign-off We thank our fellow trustees and staff members who work to ensure the hall runs smoothly and efficiently. . | 21 / O1/ 2025 Ws [Geng Catenany” [/ Ke ) **----- Start of picture text -----**
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Page 4 - : ## AUGHTON VILLAGE HALL ## INDEPENDENT EXAMINER'S REPORT I report to the trustees on my examination of the accounts of the above charity for the year end September 2024 ## Respective responsibilities of trustees and examiner The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## Basis of independent examiner’s report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statement below. ## Independent examiner’s statement In connection with my examination, no matter has come to my attention: - 1) which gives me a reasonable cause to believe that in any material respect the - to keep accounting records in accordance with s.130 of the 2011 Act; or - to prepare accounts which accord with the accounting records ## have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **----- Start of picture text -----**
K Wood FCA MIS
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22 Derby Street West, Ormskirk, Lancashire, L39 3NH “= ## AUGHTON VILLAGE HALL Page: 5 ## RECEIPTS AND PAYMENTS ACCOUNT |||2023-2024|2022-2023|2022-2023||2023-2024|2022-2023|2022-2023| |---|---|---|---|---|---|---|---|---| |||TOTALFUNDS||||TOTALFUNDS|FUNDS|| ||ALL UNRESTRICTED FUNDS|||||ALL UNRESTRICTED||FUNDS| ||£|£|£|£||£
£|£|£| |Room hire|||||Fees|||| |Regular|40,031||37,518||Bookings|3,654|3,850|| |Casual||4,611|§,232||Admn. Support (meetings)|161|330|| |||44,642||42,750|Caretaker|4,356|4,320|| ||||||Cleaner|3,510|3,480|| |Bank interest||2,303||1,419|Cleaners (extra)|2,415|4,785|| |||||||14,096||16,765| |Bar|||||Utilities|||| |Stock sale||0|1,500||Gas (Opus)|5,793|5,468|| |Royalty||0|1,115||Electricity (British Gas)|3,184|3,679|| ||||0|2,615|Water (WaterPlus)|1,203|1,526|| ||||||Telecomms (Daisy)|785|617|| |||||||10,965||11,290| ||||||Rates (including bins)|1,118|1,291|| ||||||Insurance (Hiscox& Zurich)|2,684|2,418|| |||||||3,802||3,709| ||||||Repairs& Maintenance|||| ||||||Grounds|1,100|500|| ||||||Electrical|2,856|3,474|| ||||||CCTV|606|257|| ||||||Plumbing& drains|3,274|0|| ||||||Heating& boiler|10,548|1,343|| ||||||Alarm(ADT)|840|7154|| ||||||Roof|0|35|| ||||||Doors|137|0|| ||||||Decorating|2,917|0|| ||||||Various others|500|1,165|| |||||||22,778||7,528| ||||||Other costs|||| ||||||Equipment|60|1,748|| ||||||Window cleaning|330|330|| ||||||Washroom servicing|929|1,992|| ||||||Janitor supplies|577|667|| ||||||Website & internet|0|290|| ||||||Stationery, postage etc|47|146|| ||||||Bank charges|80|81|| ||||||PPL/PRS music licence|525|443|| ||||||Community Futures|0|50|| ||||||Sundry expenses|224|105|| ||||||Information Commission|35|35|| ||||||Independent Examiners|1,260|1,170|| |||||||4,067||7,057| ||||||Assets Purchased|||| ||||||CCTV|0|928|| ||||||Alarm (ADT)|0|5,636|| ||||||Doors|2,945|0|| ||||||Flooring|22,962|0|| ||||||Microwave|71|0|| |||||||25,978||6,564| Page: 6 ~ ## AUGHTON VILLAGE HALL ## STATEMENT OF ASSETS AND LIABILITIES **----- Start of picture text -----**
ASSETS 2023-2024 2022-2023
CASH AT BANK £ £ £ £
HSBC current a/c 11,610 14,556
HSBC deposit a/c 27,364 50,877
Santander current a/c 2,869 2,405
United Trust bonds 41,502 50,248
83,345 118,086
ASSETS RETAINED FOR THE CHARITY'S OWN USE
Building 84,628 84,628
Equipment 29,598 29,527
Fixtures & Fittings 49,448 23,541
163,674 137,696
TOTAL ASSETS 247,019 255,782
LIABILITIES
£ £
TOTAL LIABILITIES 0 0
NET ASSETS 247,019 255,782
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These accounts are signed off, on behalf of the Management Committee, Zi / Obs 2025 Mr. D Fewings, Treasurer 2\ / ol / 2025 Mr. I Grant, Chairman a) = fi[y] Page 7 t— ## AUGHTON VILLAGE HALL ## NOTES TO THE ACCOUNTS ## 1 Accounting Policies ## a. Basis for preparation and assessment of going concern These accounts have been prepared on a ‘Receipts and Payments' basis. This simple form of accounting, is allowed under section 133 of the Charities Act (2011), for charities with a gross income less than £250,000. The accounts are subject to external scrutiny in the form of an independent examination by the charity's accountants, West Lancs Chartered Accountants. Independent examination is a lesser level of scrutiny than an audit. The focus is whether any material matters of concern have come to the examiner's attention. The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern. b. Funds structure The charity's main source of funds are those from the hiring out of the Village Hall. A second source of funds is the interest earned on the balance of a deposit account and on a number of fixed duration deposit bonds. The income from these two sources is unrestricted and allows the Trustees to maintain and manage the Village Hall for the use and benefit of the public. c. Income recognition All income is recognised on receipt (as opposed to when entitlement is established). d. Expenditure recognition Expenditure is recognised when the payment is made (as opposed to when the commitment is made). — **----- Start of picture text -----**
2 Tangible Fixed Assets
Cost Building | Equipment Fixtures Total
& Fittings
At Ist Oct 2023 84,628 29,527 23,541 137,696
Additions 0 71 25,907 25,978
At 30th Sept 2024 84,628 29,598 49,448 163,674
3 Acquisitions and Disposals
a. Assets acquired
Sprung parquet floor for the Oakleaf hall. £14,622
Parquet floor for the Acorn hall. £8,340
Doors for all rooms accessed from the reception area. £2,945
Microwave £71
£25,978
b. Assets disposed of
None.
4 Analysis of charitable charitable funds
Analysis of fund movements:
Balance at Receipts Payments Balance at
01/10/2023 30/09/2024
Unrestricted funds 118,086 46,945 81,686 83,345
Restricted funds 0 0 0 0
Total 118,086 46,945 81,685 83,345
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4 Analysis of charitable charitable funds