Charlty number. $22507 CRIFTINS PARISH HALL AND PLAYING FIELD UNAUDrrED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 ¥YWR Partners Protecting your future. CRIFTINS PARISH HALL AND PLAYING FIELD CONTENTS Page Reference and administrative dotails of the Charfty, Its Trustees and advi$•rs Trustees, report Independent examiner's report Statement of financlal actlvlties Balance sheet 10 Notes to the flnanclal ststsments CRIFTINS PARISH HALL AND PLAYING FIELD REFERENCE AND ADMINISTRA TIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2024 Trustees J. A. Chapman. Chair l Treasurer A. Unsworth, Vice Chair {resigned 6 December 2023) S. Davenport R. Jones S. Lloyd (appointed 7 August 2024) S Fugatt (resigned 7 August 2024) T. R. Davies (appointed 7 August 2024) P. Taylor (resigned 7 August 2024) Charity reglstered number 522507 Prlncipal office Criftins Parish H811 Dudleston Heath Ellesmere Shropshire SY12 9LE Accountsnts WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG Page 1 CRIFTINS PARISH HALL AND PLAYING FIELD TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST2024 The Trustees present their annual report together with the financial statements of the Charity for the 1 September 2023 to 31 August 2024. Objectives and actfvltles a. PolicSes and objectives The objectives of Criftins Parish Hall are to provide a village hall for the use of the inhabiLarrts of th8 Ecclesiastical Parish of Criftins and neighbourhood without distinction of sex or of polical, religious or other opinions. The Hall will be for particular 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 of the said inhabitants. The hall is regularly used by a number of clubs- senior citizens, whbst, bingo. zumba and Wl, and is 8vai18ble for private functions, such as birthday parties and wakes. All pay 8 modest fee for the use of the hall. The allotrnents are in use throughout the year. whilst bowL8 and tennis are played in spring and summer. The playing field must be retained by the Committee for use as a recreational ground or playing field for the use of the inhabttants. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. including the guidance 'Public benefit= running a charity (PB2)'. Page 2 CRIFTINS PARISH HALL AND PLAYING FIELD TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Achlevements and performance a. Maln achlevements of the Charity Throughout the year the Trustees have maintained their ftKus on improving the facilities at the Parish Hall. with the dual aims of increasing fooffall, and broadening its appeal to the local communty. Overall, it ha5 proved to be a year of signifi'cant, and sometimes painful. challenges. Events have highlighted the challenge of Y￿rkIng with a very small pool of volunteers. Three trustees stepped during the year, Anna Unsworth. Patricia Taylor and Sharon Fugatt. We also lost the seplices of a volunteer. Louise Robinson. It is aKvays a matter of regret to lose committed trustees and helpers. I would like to place on record our thanks to all four for their vital contribution to the work of CPH. and our best wishes for their future. Fortunately, we also gained two new trUst￿S. Stephen Lloyd and Tom Davies, who will be seeking r&election at the AGM. It is evident, even in the short time they have been with us, that they hav8 a lot to offer. Nevertheless, operating with only the minimum number of 5 trustees does place a disproportionate burden on each indNidual. Wrth further changes envisaged, if we are to operate wrth our optimum nurnber of 9 trustees. it is likely that we will be looking for an additional 6 trustees during the next 12 months. In last yeaf s ￿port we referred to plans for a community hub and a play area. Sadly all but one of our grant applic8tions were Unsu¢￿ssfUI. We did obtain the promise of £5,000 from The Bemard Sunley Foundation, but this vras contingent on our receiving additional funding from other sources. which did not materialise. On the positNe front, our new website is now in operation and offers potential hirers easy access to our online booking ca￿ndar. Our Facebook following continues to increase, and to date we boast in excess of 1100 followers. This. combined with our presence on 'Ellesmere Pulse,, a digital hub focussed on the SY12 postcode district. means that our events reach an ever-larger number of local people and visitors. Our programme of Film Nights between September and April saw Incrèased audiences, and resulted in a srnall profit. In addition to our regular users, we are startirYJ to see new faces at events. and hiring enquiries from a ￿ryder range of local groups. The upgrading of the premises continues to be a priority. In the last few months a new suspended ceiling and lighting has been fitted in the Bowls Lounge. and, thanks to the efforts of ￿)rne of our local frierKls, the lounge has been redecorated, and with the help of a donation the curtains have been replaced by blinds. An application to The Foyle Foundation for help with upgrading our disabled toilet facilities resulted in a grant of £3,500. We hope the work will be fi'nished by the end of 2024. The most significant change this year has been our new partnership with Matthew Rose Catering. In the first phase, a lakeaway service was inlroduced, bringing our commercial grade kitchen into regular use. and bringing lots of new people into the premises. When we lost our bar staff in July, Ben Healey, the owner of MR Catering. took over the running of the bar, which will so)n be opening 5 nights a week. We are now in a positicffi to offer catering with all our events, and a full programme of bar-based event5 has been organi5ed between the summer and New Year. If successfvl. the arrangement will signfficantly increase our rental income and provide a vastly improved offer to potential hirers and the local community. This partnership has injected a nwl enthusiasm and professionalism. arKJ it has been a real delight to worf( alongsKle Ben and his team. It is the conviction of the Trustees that this partnership is vital for the ongoing viability and growth of CPH, and Ben and his team enjoy th8 full support of the Trustees going forwards. Page 3 CRIFTINS PARISH HALL AND PLAYING FIELD TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Achievements and perforniance (continued) b. Review of activities It has tEen a year of ups and downs. There is the ongoing concem about levels of local apathy demonstrated by the patchy attendance at social events, and the pressing need for more volunteers from the community. Yet the building is in better shape than ever, usage of the Hall has increased slightly in recent months - thanks in part to our new catering team - and overall there is the hope that we may have 'tumed a comer., On a personal note, this will be my last Chairnan's report, as my wife and l are shortly moving out of the area. The last four years or so have been a privilege and an amazing experience. I'd like to thank my fellow trustees and all our volunteers past and present for their support and friendship. Your contribution to the community deserves our recognition. John Chapman Sept 2024 Financial review a. Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adwuate resources to continue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concem basis in preparing the financial statements. Further details regarding the adoption of the going con￿rn basis can be found in the accounting policies. b. Ros•rves policy It is the aim of the Charity to build up and maintain free reserves of £16,000 to cover the expected expenditure of the charity. At the year end the charity held free reserves of £ 21.443 (2023: £31,387) Page 4 CRIFTINS PARISH HALL AND PLAYING FIELD TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2024 Structure. governance and management a. Constltutlon Criftins Parish Hall and Playing Field is a registered charty. number 522507, and is constituted under a Charity Commission Scheme dated 29 August 2006, which came into effect when Criftins Village Hall (charity rK) 522507) amalgamated with Criftins Playing Field (charity no 522506). Prior to this amalgamation, the charity W85 governed by a trust deed dated 31 December 1959, established when Captain Owen transferred tand to the village for the objects set out on page 2 b. Mèthods of appointment or election of Trustees The management of the Charity is responslbilty of the Trustees are elected and C￿opted under the terms of the Trust deed. c. Financial risk management The Trustees have assess&1 the major risks to which the Charity is exposed, in particular those ￿lated to the operations and finances of the Charity. and are satisfied that systems and prO￿dureS are in place to mitigate exposure to the major risks. Page 5 CRIFfiNS PARISH HALL AND PLAYING FIELD TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 AUGUST 2024 ststement of Trustees. responsibillties The Trustees are responsible for preparing the Trustees. report and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affair5 of the Charity and of its incoming resourcos and application of resources, including its income and expenditure, for that period. In preparing these financial statements. the Truste88 are required to: select suitable accounting policies and then apply them consistently; obseNe the methods and principles of the Charities SORP (FRS 102)" make judgments and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inapproprlate to presume that the Chanty will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and exptain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements cornply with the Charities Act 2011, the Charity (Accounts and ReEy)rts) Regulati¢)ns 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hen￿ for takin9 reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on their behalf by: •pm .I,'(Lt Page 6 CRIFfiNS PARISH HALL AND PLAYING FIELD INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Independent Examlner's Roport to the Trustses of Crlftln8 Par18h Hall and Playing Field Ilhe Charlty.) I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 August 2024. Responsibilities and Basls of Report As the Trustees of the Charity you are responsible for the preparntion of the accounts in accordance with the requirement5 of the Charities Act 2011 <'the 2011 Act.). I report in respect of my examination of the Charity's accounts carried OLrt under section 145 of the 2011 Act and in carying out my examination I have followed the applicable Directions given by the Charity Commission under section 145{5) (12.688) 115,463) (14, 688) Reconclllation of funds.. Total funds brought forward Net movement in funds 86,757 (2.775) 49.056 (12,688) 135.813 115,463) 150,501 (14. 688) Total funds carrled foMard 83.982 36,368 120.350 135,813 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 11 to 21 fo￿￿ part of these financial statements. Page 9 CRIFTINS PARISH HALL AND PLAYING FIELD BALANCE SHEET AS AT 31 AUGUST 2024 2023 Nots Flxed assets Tangible assets 11 98,907 104,426 98,907 104.426 Current assets Stocks Debtors Cash at bank and in hand 12 13 2,417 6.050 15,619 5,548 q5, 759 14,133 24,086 35,440 Creditors". amounts falling due within one year 14 (2.643) (4,053) Net cur￿nt assets 21,443 31,387 Total assets less current liabilitles 120,350 135,813 Total net assets 120,350 135,813 Charity funds Endowment funds Restricted funds Unrestricted funds 15 15 15 83,982 86, 757 36.368 49, 056 Totsl funds 120,350 135,813 The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. YJ.A •Prn4n |,'(Lt The notes on pages 11 to 21 form part ofthese financial statements. Page 10 CRIFTINS PARISH HALL AND PLAYING FIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 General Infomiatlon Th8 objectives of Crrftins Parish Hall are to provide a village hall for the use of the inhabitants of the Ecclesiastical Parish of Criftins and ne￿hbourhood viithout distinction of sex or of polical, religious or other opinions. Crrftins Parish Hall and Playing Field is a registered charity, number 522507, and is constituted under a Charity Commission Schem8 dat8d 29 August 2006, which came Into effect when Criftins Village Hall (charity no 522507) amalgamated with Crfftins Playing Field (charity no 522506). Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance wtth 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), the Financial Reporting Standard applicable in the UK and Republic of I￿land (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair, view. This departure has involved following the Charities SORP (FRS 102) publish&￿ in October 2019 rath8r than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Criftins Parish Hall and Playing Field meets the definition of a publlc benefrt entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless Othern￿lSe stated in the relevant accounting policy. 2.2 Golng concern After making enquiries the Twstees have a reasonable expectation that the Charity ha8 adequate resources to continue in operational existence for the forseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements. 2.3 Income All income is recognised On￿ the Charity has entitlement to the income, it is probabl8 that the income will be received and the amount of income receivable can be measured reliably. Grants are included in Statement of financlal activities on a receivable basi8. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheel. Where income is recelved in advance of entitlement of receipt, its recognition is deferred and included in creditors 8s deferred income. Where entitlement occurs before income is received. th8 inconp is accrued. Income tax recoverable in relation to investment income is recognised at th8 time the investment income is receivable. Page11 CRIFTINS PARISH HALL AND PLAYING FIELD NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng policies (¢ontinued) 2.4 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefrt to a third paty, it is probable that a transfer of economic benefrts will be required in settlement and the amount of th8 obligation can be measured relrably. Expenditure is c18ssified by activity. The costs of each activity are made up of the total of dI￿¢t costs and shared costs, including support ￿$ts involved in undertaking each activity. Direct costs attributabEe to a single actwity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on 8 basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on raising funds includes all 8xpenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundrdising activities events and non