2024-02-29-accounts

LISVANE MEMORIAL HALL CHARITY COMMISSION REPORT FOR THE YEAR 1 MARCH 2023TO 29[th] FEBRUARY 2024

LISVANE MEMORIAL HALL, HEOL-Y-DELYN, LISVANE, CARDIFF, CA14 0SQ CHARITY NUMBER: 524175

TRUSTEES: Carol Helen Barrett - Secretary David Cann - Chair Susan Johnson - Treasurer Elizabeth Heaven Christine Ann Mahoney Frederich John Rhoden David Allan Tooke Chris Williams

Lisvane Memorial Hall (LMH), a permanent endowment made in 1947, is administered by a committee of Trustees (maximum number 12) who are elected annually at the Annual General Meeting. Any person, 18 years of age or above, who resides in the Ward of Lisvane, or a person associated with LMH and agreed by the Trustees to stand for election, can be elected as a Trustee. The Trustees’ meet monthly, whenever possible, to administer the charity, which is for the purpose of physical and mental training and recreation and social, moral and intellectual development through the medium of reading and recreation rooms, library, lectures, classes, recreations and entertainments or otherwise as may be found expedient for the benefit of the inhabitants of the Ward of Lisvane in the City and County of Cardiff and its immediate vicinity, without distinction of sex or of political, religious or other opinions.

The financial year 1[st] March 2023 to 29[th] February 2024 saw the usage of LMH return to levels seen prior to the pandemic. There has been a significant increase in casual hires and most long-term regular hirers continue to use the facility. Although the hire rates are assessed by the Trustees twice a year, it has not been necessary to increase them in this financial year.

The exterior of LMH has been redecorated and the steel-framed windows of the Small Hall have been replaced with uPVC double glazing. There has been a successful bid for Section 106 funding from Cardiff County Council that has provided a grant of £80,000. The refurbishment of the Main Hall community kitchen and redecoration has been completed; and the provision of a new audio system in the Main Hall with a hearing loop, changes to the stage that will make it safer and improve the appearance of the front, and refitting of the

disabled toilet to provide dementia-friendly facilities will be completed by the end of 31[st] March 2025.

After this work is completed, the Trustees intend to fund further improvements to the Small Hall by refurbishing the community kitchen, providing more comfortable chairs and an audiovisual system with a hearing loop. There is also a desire to improve the Committee Room such that it can be used as a comfortable meeting space with modern facilities. The Trustees will also be looking for grants to help to improve the energy efficiency, working towards carbon neutrality in line with the Welsh Governments plan to reduce carbon emissions to zero by 2050. At present energy usage is being monitored so as to provide information to decide on the most appropriate renewable system.

Carol Barrett Secretary 5[th] November 2024

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustees LISVANE MEMORIAL HALL On accounts for the year ended 29- FEBRUARY 2024 Charity no (If any) 524175 Set out on pages 3&4 IC'UJÈ I￿r$ Ptsge n4uwbe18 cf a4eil onal s￿.¢￿1. I report to the trustees on my examination of the accounts of the above charty (Ihe Trusf) for the year ended Responsibilities and basis of report As the charitys trustees, yw are responsible for the preparation of the accounts in accordance with the wuirements of the Charities Act 2011 ('the Acf). I report in respect of my examinatson of the Trust's accounts C2rried out under section 145 of Ihe 2011 Aci and in c2rying out my examination, I have foll¢)wed all the applicab￿ Directions given by the Charity Commission under section 145{S1(b) of the ACL Independent I have c(Mnpbeted my examination. I confimi that no material matters have examlnerfs statement come to my attention in c￿neCtIon with th8 8xaminabon vthich gives me Gause to believe that in. any material respect.. the accounting records were not kept in accordance with se(*ion 130 of the Charities Ad: or the accounts did not accord with the accounting records., or the accounts did not ￿mplY the applicable requirements conceming the fomi and content of accounts set out in the Charitl8S {Accounts and Reports) Regulations 2W8 other than any r8quir8ment that the accounts give a 'true and f81¢ view bthich is not a matter consKlered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attents'on should be drawn in this report in order to enab￿ a proper und8rstanding of the accounts to be reached. Signed: Date: 2910412024 Name: David Ainsworth Relevant professional qualiflcatlon{s) or body (rf any)". Fellow Chartered A(xountan( Institute of Chartered Accountants in England and Wales Address: 14 Cotswold Avenue, Lisvane, Cardtff. CF14 OTA IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of concem (see CC32, Independent examinatson of tharity accounts: directions and guidan￿ for examiners) Glve here brief details of any items that the examiner wishes to disclose. No material matters of concern ￿re idenbfied during the examinab'on. IER Oct 2018

USVANE MEkiORIAL HALL Lisvane Memorial Hall Financial Accounts Year ended 29th Februwy2024 2022-23 Full Year Full Year Charitable Aclltfvles- Lettlnus Other tradin8 attivls- Bulldln4 Funds Donations and le￿￿e$- Gr•nt lfi¢ome Recelpts s3￿16.27 644.10 250.(X) 54,71037 40.107.Cfl 390.rM) 4Q497.tK) Bookln8 & Ad¥ertlslnoCosts Utilitles CleaniTrK & Hyglene Malntenan¢e and Reylr Inspe¢tlon & Protectlon Insurance & UcenTrs Staff Co$ts P8¥m 1421.661 110.Cfj6,531 1993.381 113.520.741 12.171.021 12,532.231 11,340.00 141.lJ45.561 1557.261 110.118.311 11,315.461 14,736.851 1738 941 13,725.711 10.112. 131.354.531 Totsl Surplus 9 142A7 ellnnlni Bank baknn(o Total Cash Inftow I (Outnow Uosbni B•k B•l•nrns 35,147.16 13,664.81 11.97 2Q(rfM.69 9,142.47 35 147.16 Reol$teredCharltyNumber.'524175 Independent Examifior 291fy112024 Pap3of4

USVANÉ MÉMORIAL HALL Llsvane Memorial Hall Notes to the Accounts Yeare￿￿ 29th Fe￿n￿ry2024 Charttab1eAtdt￿s. Lettiiy Rtteipts 53M1&27 40.107.CV 114410 IiJ(x)thJ li.fNJ) Othertradiry artlwe5- 8u[Wl￿FYWJs Grnnts Donatlons and lews-Grant InEL¥ne T¢x•IRef•ts 644.10 39).lJJ 250.0) Hallrnèster B￿nIs¥51¢M Web Yte Bookln8& AdVe￿niC0Sts 1224.4YJI 332.&S 1421 1557.261 Waste and Water. Elertrtcty Gas Rares s%¥a￿C Credyt Telephone& 8roadbJndlMobllp Moblle 1646231 14.759SOI 13.99)D91 1749A 617.4S 9.161 3,831.831 (4,796.231 135ZS)1 1582S41 IIOLfj&531 IlQll8.311 Cartthkef&aanl PHsHywene CO￿#waS1e Bln Collect 1643.741 1225.211 141651 Oeanln8& H￿ent 11315.461 Land5uplw 0￿1G•rde￿lrIN0re8 Repalr5 and Renewals Maintenance and Repalr 12,639AO) 2,097.45 9J63.94 I13￿.74> 14,736.851 Flr@ Ploiertbn Eknrlcal In¥ect￿n Inspectkin & Protrctknn 117& 1610.441 Il171.021 11171M21 1788.941 Muc Lhcen In5urarKe Prern15es Lkence 1fi5urance & L￿e￿> 15ZI.68J IL¥YJ551 IJ.618.%1 11.838.3 269L 11532231 13,725.711 Car•aker Admln1Wator staff Costs 14 I3.3￿. Ill3￿. 51,3￿53 ReotsfftochoiityP4(xmt*r524175 Independenl Examin 291W20 Pay4of4

Independent examiner’s review of the 2023-24 accounts of Lisvane Memorial Hall (Charity no: 524175)

29 April 2024

To the Trustees of Lisvane Memorial Hall

I have reviewed the accounts for the period ended 29 February 2024. In doing so, I have agreed the opening and closing positions to the bank statements and have traced a sample of receipts and payments to backing documentation, and the bank account. I did not find any material matters of concern, and hence include, as attached, a clean report, alongside my presentation of the accounts for the period.

In terms of comparison to last year, I have seen a definitive improvement in the backing available for the non one-off hires via the new booking system, and this has definitely eased the process of review. The backup for expenses continued to be at a high standard (as it was last year).

I do note, however, that there were some small adjustments required, which I have made in my revised accounts, vs. the original accounts submitted to me, as summarised below:

Account Presentation

• I have changed presentation of income to distinguish between Charitable Activities & Other Trading Activities. Other trading income includes Social Lotteries, whereas Charitable Activities include letting of non-investment property in furtherance of the charity's objects. Please see: https://assets.publishing.service.gov.uk/media/5a7f7ff9e5274a2e8ab4c8c7/CC17b_completion_n otes_new.pdf.

• £250 grant was towards the repair of the Paxton Security System so should be reported as restricted funds. The income has also been split out on the face of the accounts that I have attached to my report.

Amendment of Accounts

• Error of £24.60 re Cleaning that was reported in Repairs, has been corrected by Sue in final version.

• Expenses were showing as positive numbers on the face of the accounts. Adjusted so negative to match FY23 comparatives presentation. Has been corrected by Sue in final version.

• Formatting of the surplus cell needed to be changed to match previous year (numbers are underlined rather than cell being bordered).

• Typo in 2nd version of accounts sent to me where maintenance and repairs were stated as £135,220.74 - additional "2". This was amended by Sue in final version.

In addition, I have some control recommendations for the Trustees as follows:

• Although consistent with the prior period, given that Clare Cann, the administrator, is a direct relation of one of the Trustees, I would recommend that the other Trustees regularly review 1)

that the price charged is "arms length" and at a defendable market rate and 2) that the hours charged are reasonable for the work that she undertakes.

• There are no invoices for the one-off hires as they pay in advance. I would recommend invoices are produced and sent in order to evidence the transaction. The evidence provided to me for such hires was mainly email based.

• As noted last year, I would recommend the Trustees formalise their internal financial controls including their reserves policies, inline with the Charities Commission’s guidance. I understand this is in progress as part of a move of the charity to a new CIO structure.

Lastly, there is one finding that I would recommend the Trustees follow up on:

• Rates invoice stated £513.60 but LMH only paid £513.00. No explanation was provided re the difference. Although small, I would recommend the underpayment is reported to the Council and resolved.

I would be delighted to discuss any of these issues/recommendations further, should you require.

Yours sincerely

David Ainsworth MBA MA BFP FCA