Gresford
Gresford & District
War Memorial Community Centre Trust
Financial Statements
For the Year Ended
31 st March 2024

Gresford & District
War Memorial Community Centre Trust
Contents
Page
Trustees, Report
Auditors, Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Financial Statements
8-10

Gresford & District
War Memorial Community Centre Trust
Trustees, Report
For the Financial Year ended 31st March 2024
Page 1
The Charity is regulated by a conveyance dated 1 Olh May 1949
Trustees
Trustees who currently serve and those who served during the year..
Appoinled by
Lord Thomas of Gresford (President)
Mrs. M Heaton (Vice President)
Mr lan Gibson (Chairman)
Mr R Evans (Vice Chair)
Mrs. J Holmes (Treasurer)
Mr R Williams (Intemal Auditor)
Mrs. V Shields
Mr P Jones
Ms. J Osborne
Mr G Paletta
Mjr Michael James
Mr Robert Grey
Mr Steven Bland
Mrs Carole Grey
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Representative
Village Repiesentative
Mrs. B Blackmore
Mr Andrew Bailey
Mrs. Jan Jones
Mrs. L Murley
Mr J Bell
Mr R Edwards
Mr J Davies
Mrs. Michelle DeRosa
Mr J Lloyd (Internal Auditor)
Mr G Jones
Mr R Williams
Miss M Williams
Mrs. S Hill
Mrs. S Happs
Gresford Community Council
Gresford Community Council
Gresford Community Council
Gresford All Saint's Church
Gresford Cricket Club
Royal British Legion
Gresford Athletic
Gresfoid Athletic Juniors
Gresford Bowls & Billiards
Gresford Snooker Club
Gresford & Marford Tennis
Giesford Women's Institute
Gresford All Saint's Craft Group
Gresford Methodist Church

Gresford & District
War Memorial Community Centre Trust
Trustees, Report
For the Financial Year ended 31 st March 2024
Page 2
Administration Committee
Mr lan Gibson (Chairman)
Mrs. J Holmes (Treasurer)
Mrs. V Shields
Ms. J Osborne
Mr R Evans (Vice Chair)
Mr S Bland
Mr M James
Mr Robert Grey
And any Trustee who wishes to attend.
Principal Address
Lakeside
High Street
Gresford
Wrexham
LL12 8PS
Bankers
National Westsninster Bank plc
33 Lord Street
Wrexham
LL11 1LP
Barclays Bank plc
Leicester
LE87 288
Auditor
Mr R Cole
37 Green Park
Erddig
Wrexham
LL13 7YE
Charity Registration Number
524052
Objective8
The object of the Charity is to hold the Memorial Hall and associated grounds for the purpose of
physical and mental training and recreational and social, moral and intellectual development
through the medium of reading and recreation rooms. library, lectures, classes and recreations
and entertainments or as otherwise may be found expedient for the benefit of the inhabitants of
the former Parishes of Gresford. Marford and Hoseley and their immediate vicinity.

Gresford & District
War Memorial Community Centre Trust
Trustees, Report
For the Financial Year ended 31st March 2024
Organisation
The Trustees hold the legal responsibilty for all Trust assets. Day-to4ay management of the
business is vested in the Administration Committee who meet on a regular basis and report to
the main commtttee. The main committee of the Trust holds regular meetings.
Page 3
Advice is sought from the Charity Commission regarding issues raised to ensure we comply with
Charity Law and work in the best interest of the Trust.
Review
We have received further financial grant aid from Gresford Community Council for grounds
maintenance. The upgrade of the hall lights to LED fixtures has been completed, which was
partly funded by the Community Council last year. Trustees continue to help to ensure all Health
and Safety issues are dealt with and their assistance is greally appreciated. We continue to
monitor facilities as the building ages and work was needed to replace the large hot water boiler.
We have completed the leases for the Royal British Legion, Allington Park with Gresford
Community Council and the Lease by Wales and West for the siting of the Gas govemors. The
income received will help protect the Trust in years to come.
We continue to maintain the grounds for the use by the public, including tree work. A generous
donation from 1st Affinity has enabled the completion of the Coronation Garden with volunteers
working to plant out and keep the new garden weed free.
We also owe a huge thank you to Jo Burke, our Facilities Manager our staff and the Trustees
who give freely of their time taking on the task of ensuring the Trust is protected for future
generations. Without them the village would k)se its most valuable asset.
Fundraising
Is supported by the monthly 100 Club draw. We continually seek new members to sign up for
that fund raising effort.
Resources
Note 10 to the financial accounts sets out the analysis of assets attributable to the various funds.
The Trustees consider these resources to be adequate for the purposes of the Charity.
Operational Risks
To monitor and manage the operational costs of the Trust a budget review is prepared and
monitored by a finance sub-committee and presented at the monthly Trust meetings. This is a
means by which we can monitor income and expenditure.
Mr. lan Gibson
Chaimian
151, |2L¥

Gresford & District
War Memorial Community Centre Trust
Report of the Auditor to the Trustees
For the Financial Year ended 31 st March 2024
I have audited the financial statements of Gresford and District War Memorial Community
Centre Trust for the year ended 31st March 2024 which comprise of Statement of Financial
Activities, the Balance Sheet and the related notes. These financial statements have been
prepared under the historical cost wnvention and the accounting policies set out therein.
Page 4
This report is made solely to the charity trustees, as a body, in accordance with sections 43 and
44 of the Charities Act 1993. My audit V￿rk has been undertaken so that I might state to the
charity's trustees those matters l am required to state in an auditor's report and for no other
purpose. To the fullest extent pemiitted by law, I do not ac￿pt or assume responsibility to
anyone other than the charity and the charity's trustees as a body, for my audit work. for this
report, or for the opinions I have formed.
Respectlve responslbllltles of Trustees and Auditors
The trustees. responsibilities for preparing the Annual Report and the financial statements in
accordance with applicable law and Unff(ed Kingdom Accounting Standards (Untted Kingdom
Generally Accepted Accounting Practi￿) are set out in the Statement of Trustees,
responsibilities.
My responsibility is to audit the financial statements in accordan￿ with relevant legal and
regulatory requirements and Intemational Standards on Auditing (UK and Ireland).
I report to you my opinion as to whether the financial statements give a true and fair view and
are propedy prepared in accordance wtth the Charities Act 1993. 1 also report to you if, in my
opinion. the Annual Report is not consistent with the financial statements.
In addition. I report to you if, in my opinion the charity has not kept proper accounting records, or
if I have not received all the infomation arKI explanations I require for the audit.
I read the Trustees. Report and consider the implications for my report if I become aware of any
apparent misstatements within it.
Basis of Opinion
I conducted my audit in accordan￿ with Intemational Slandards on Auditing (UK and Ireland)
issued by the Auditing Practices Board. An audit includes examination, on a test basis. of
evidence relevant to the amounts and disclosures in the financial statements. It also includes an
assessment of the significant estimates and judgments made by the trustees in preparation of
the financial statements, and of whether the accounting policies are appropriate to the charitls
circumstances, consistently applied and adequately disclosed.
I planned and perfomied my audit so as to obtain all the information and explanations which I
Gonsidered necessary in order to provide me with sufficient eviden￿ to give reasonable
assurance that the financial statements are free from material mis-statement, whether caused by
fraud or other irregularity or error. In fonning an opinion, l also evaluated the overall adequacy of
the presentation of infonnation in the financial statements.

Gresford & District
War Memorial Community Centre Trust
Report of the Auditor to the Trustees
For the Financial Year ended 31 st March 2024
Page 5
Opinion
In my opinion:
The financial statements give a true and fair view, in accordance with United Kingdom
Generally Accepted Accounting Practi￿, of the state of the Charity's affairs as at 31 St
March 2024 and of its incoming res)urces and application of resources for the year then
ended.
The financial statements have been properly prepared in accordance with the Charities
Act 1993.
Mr R Cole

Gresford & District
War Memorial Community Centre Trust
Statement of Financial Activities
For the Financial Year ended 31 st March 2024
Page 6
Unrestricted
Funds
Restricted
Funds
INCOMING RESOURCES:
2024
2023
Grants Receivable
Hire of facilities
Rent receivable
Donations
Grft AKI
100 Club
Miscellaneous Income
Interest receivable
Fund raising
Feed In Tariff
3500
4,863
43,516
4,141
1.366
240
1,848
2,254
144
45,698
59,618
3.990
45,698
59.618
7,9
1.858
1,450
1,218
1,858
1.450
1.218
3,679
3.679
3,815
Purchase of benches by community
HMRC Job Retention Scheme
Total Incomlng resources
117.511
7.5
125,011
62.187
RESOURCES EXPENDED
Costs of activities in fvrtherartt of th8
objects of the charity
82.796
67.692
Total resources expend
NETIOUTGOINGI INCOMING
RESOURCES
37,058
5,157
42.215
-5.505
Fund balances brought forward at
3110312023
131.821
288.325
420,146
425,651
Fund balances carried forward al 31
March 2024
293 482
420 146

Gresford & District
War Memorial Community Centre Trust
Balance Sheet as at 31 st March 2024
Page 7
2024
2023
FIXED ASSETS
Tangible assets
310702
CURRENT ASSETS
Debtors and Prepayments
Cash at bank and in hand
2.957
150.586
2,092
112,824
153.543
114.916
CREDITORS:
Amounts f811ing due within one year
NET CURRENT ASSETS
-1,884
151659
-1,064
113852
NET ASSETS
Represented by
FUNDS
Restricted
Unrestricted
293482
168879
288,325
131,821
Mr lan Gibson
Chairman
Mr Ric
ard Evans
VI￿ Chairman

Gresford & District
War Memorial Community Centre Trust
Notes to the Financial Statements
For the Financial Year ended 31 st March 2024
Page 8
The financial statements have been prepared in accordance with the Statement of Recommended
Practice ISORPI,Accounting and Reporting by Chartties aiKJ accounting standards
1 ACCOUNTING POLICIES
The principal accounting policies adopted in the preparation of the financiat statements are sel out below
a) 8asis of Preparation of Financial Ststements
The financial statements are prepared under the histo￿1 (#)st convention
b) Fixed Assets
Depreciation has been provided al the following rates in order lo write off the cost of the fixed assets over their
anticipated useful lives lo the Charity.
Freehold buildings
Fixtures. filtings. and equipment
Solar Panels
2% and 20% of ¢>)st
25% reducing balance.
5% of cost
) Hire Chargas and Rental Income
Hire charges and rental income are accwnted for in Ihe kwicxl to which they relate
d) Grants Recelvable
Gr8nls recewable are acwunted for in the to which they relate
e) Resources Expended
Resources expended are recognised in the period in which they are incurred, inclusive of VAT
where appropriale.
They are allocated lo the partiwlar thity where the cost relates direcwy lo that acts'vity.
GRANTS RECEIVABLE
Unrestricted Restrided
Totsl
Total
Fund$
Funds Funds Funds
2024 2023
Gresford Community
Council
3,500 3.500 4.000
863
WCBC

Gresford & District
War Memorial Community Centre Trust
Notes to the Financial Statements
For the Financial Year ended 31st March 2024
Page 9
Unrestricted Restricted
Funds
Funds Total Funds Totsl Funds
3. COSTS OF ACTIVITIES IN
FURTHERANCE OF THE
OBJECTS OF THE CHARITY
2024
2023
Landscaping and ground
Heat, light . water and refuse
Insuran
PrinUStationerylPost
Comput6r web site
Telephone & internel
Repairs and maintenance
Cleaning
100 Club Expenses & Prizes
Miscellaneous exp8nditure
Bad Debts
Legal Fees
Staff Wages
Fund Raising
Sub Total
Depreciation
Freehold Building
Fixtures, fittings and equipment
Sub Total
14.798
8,038
2,830
652
731
2.343
17,141
8,038
2,830
652
731
14.242
7,888
4,558
358
535
462
6,757
763
870
809
14
9.888
879
840
1.843
9,888
879
1,843
2.156
16.948
2,156
16,948
16,269
11.171
11.171
8.575
11,171
67 653
4. MANAGEMENT AND ADMINISTRATION COSTS
Audit and accountancy
256
256
39
TOTAL COSTS
5. TOTAL RESOURCES
EXPENDED
Depreciation Oiher costs
2024
2023
Costs of activities in furtheran￿ of
the objects of the charity

Gresford & District
War Memorial Community Centre Trust
Notes to the Financial Statements
For the Financial Year ended 31 st March 2024
Page 10
6. TANGIBLE FIXED ASSETS
Solar
Panels
Land and
Buildings
Fixtures
Fittings &
Equlpment
Tolal
Total
2024
2023
COST
At 31 March 2023
558 544
680 376
679 296
Additions
24,154
24,154
1,080
At 31 March 2024
120 450
704 530
680 376
DEPRECIATION
At 31 March 2023
15.313
1.276
267.515
11.171
91,254
7.299
374,082
19,746
359,955
14,127
Charge for the year
At 31 March 2024
393 828
374 082
At 31 March 2023
291029
306 294
319 341
At 31 March 2024
279 858
310 702
306 294
The net book value of assets held at 31 March 2024 comprises solely of assets for direcl charilable
purposes
7.Truste8s' Remuneratlon and Expensès
None of the Trustees
received remuneration or
expens8S