2025-02-28-accounts - Lisvane Memorial Hall

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

LISVANE MEMORIAL HALL CHARITY COMMISSION REPORT FOR THE YEAR 1 MARCH 2024 TO 28[th] FEBRUARY 2025

LISVANE MEMORIAL HALL, HEOL-Y-DELYN, LISVANE, CARDIFF, CF14 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 purposes of physical and mental training and recreation and social, moral and intellectual development through the medium of reading and recreation, library, lectures, classes, recreations or otherwise as may be found expedient for the benefit of the inhabitants of the Ward of Lisvane, without distinction of sex, or of political, religious or other opinions.

The financial year 1[st] March 2024 to 28[th] February 2025 saw the usage of LMH gradually increase. 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.

LMH was registered as a Charitable Incorporated Organisation on 2[nd] December 2024. The process of transferring the assets from the 1947 Trust to the CIO is in process. The Treasurer has started to open bank accounts for the new CIO and the Secretary is assembling the documents required by the Charity Commission for the transfer of the premises and land.

There had been a successful bid for Section 106 funding from Cardiff County Council that provided a grant of £80,000. The refurbishment of the Main Hall community kitchen and

redecoration has been completed in this financial year. Further work will be carried out using the balance of the monies to refurbish the disabled toilet to latest standards, improve the PA system so that it is more user-friendly, reinstate the hearing loop, and refurbish the blocks that constitute the front pan of the stage, including locking them in position so that only authorised persons may put them up when required; for safety reasons.

After this work is completed, the Trustees intend to fund improvements to the Committee Room such that it can be used as a comfortable meeting space with modern facilities. An air-to-air heat pump will be installed as a pilot to enable the Trustees to decide about the installation of further renewable heating in the rest of the premises, including photovoltaic panels, in line with the Welsh Government’s plan to reduce carbon emissions to zero by 2050 . This work will require further grants from appropriate organisations. Improvements to the Small Hall by are planned including refurbishing the community kitchen, providing more comfortable chairs, and an audio-visual system with a hearing loop. It is planned that the disabled access from the Main Hall corridor will be relocated to the far corner of, making the Small Hall space more useable. External works will be carried out to improve access to the building. At present energy and water usage are being monitored so as to provide information to decide on the most appropriate systems required for the needs of LMH.

Carol Barrett Secretary 1[st] August 2025

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs port on the accounts Section A Independent EXamineS Report Report to the trustees LISVANE MEMORIAL HALL On accounts for the year ended 28- FEBRUARY 2025 Charity no lif any) 524175 Set out on pages 3&4 I report to the trustees on my examination of the accounts of the above charity rthe Trusf) for the year ended Responsibilities and basis of report As the tharitys trustees, you are responsible for the preparation of th8 accounts in accordan with the requirements of Ihe Charities Act 2011 fthe Acf). I report in rèspect of my examination of the Trust's accounts carried out under section 145 ofthe 2011 Act and in carrying out my examinats'on, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act Independent I have completed my examination. I confirm that no material matters have examinetrs statement come to my attention in connect50n with the examination which gives me cause to believe that in, any material respect: the aCUntIng records were not kept in accordan yth section 130 of the Charities ACL or the accounts did not accord wth the accounts'ng rrds. or the accounts did not o)mply with the applicable requirements conMIng the fom and (x)ntent of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the atuntS give a 'true and fairf view which is not a matter conshyered as part of an independent examination. I have no concems and have come across no other matter5 in conneth.on th the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to b8 reached. Slgned: Date: 0410512025 Name." i David Ainswoth Relevant professional :. Fellow Chartered Accountant. Institute of Chartered AccDuntants in England qualification{sl or body and Wales (if any)- | Address: | 14 Cotswokl Avenue, svane, Cardrff, CF14 OTA IER Oct 2018

Section B Disclosure Only complete if the examiner needs to highlight material matters of conrn {see CC32, Independent examination of charity accounts: directions and guidan for examiners). Give here brief details of any items that the examiner wishes to disclose. No material matters of concem were identified during the examination. IER Oct 2018

I ISVAt4E klEPAOFUAL HALL Lisvane Memorial Hall Financial Accounts 202¢25 Fthlyear 2ro&24 Fullyeir (haritablEActi¥kteS- LEitit OtheT TradingAcbvitie5- Build1r¥F t*T)Jtiwffj andlegacie5 GEants Investment kncome 53.51&24 Lra).Tr) l749.q) $3353.98 245.42 5U1&27 Totsl B¢(¢ipts 5471037 Bwkin8&AdverrisinzQWS Utilfjtie5 Oeanlng & Tr"ene Maifitenanceand Repair Inspection & Protects lrtsurarte & Siaff C05ts REfurbi5hment ISI(ASI Totsl Payn5 1421.66 110.066 531 1993.381 113.520.741 12,171.¢J21 12.532 231 11134).L 17A5a261 ILLBL341 112,2fy).321 152&301 111.687.051 154.137.981 14L56) Totsi Sur$(DeA) ZL45325 Be8lrnlryBank BaknrKos Total Cash tnflowl Icknfiowl 811J7 21,453. YqIG522 35.1ffj7.16 13,664.81 4WI.97 (¥wthich..NestrfrtedFunds Regi5teredClJprityNuJRlw524175 Independent Exwnlt 04MYz025 Paze3of4

LISVANE P+EWORIAL HAI I Lisvane Memorial Hall Notes to the Accounts Yearerded 19th FebNary2025 Fullye CllbACtS. iÈtti Rereipts es Other trathn8 tiV. Bu1hli F¢KpJs tk¥kitiDn54nd W2e5 Grants 5354&24 53%16.27 2,144.10 (LI(NI.(l t6 L749.gJ 54410 245.42 Tota Rxelpts LL¥55U4 5471037 Ilrna5rer BookngSylEm WebSI 1367.Kil 129&WI 1421.6SI Wa5teandWaler 1646.231 14,759.501 13.980.101 1749.¢M)I 617A5 1549.161 11734.181 13.97&261 fja5 Swale¢ Credil Telepknne & Broathal Mthle utblbE5 184&701 (7161 110.066.531 Ckanin8& I134) 1993.381 Lan3r¥andGarthnln8 Repairsand RerlaL% maintena and REF 14.160.401 IB.¢YJ9.921 I46.¥1} 19N63.>11 IIL26Q321 113,52&741 IS2a201 1117L021 mccl¥e IS2L6BI IL8>J.551 I(K)I knwranGe Iw.( Iran & ticer% 1253Z231 Caretak Athini%trator StsWCo#s 16Jy.151 15.29ZWI I4W7&) lIW7.l IIL340ml RefrJthstrffiRrt1Si(I 154.137.981 (g),W2291 IndepEndentEXa c/0125 P•p4of 4

Independent examiner’s review of the 2024-25 accounts of Lisvane Memorial Hall (Charity no: 524175)

4[th] May 2025

To the Trustees of Lisvane Memorial Hall

I have reviewed the accounts for the period ended 28 February 2025. 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.

This year’s review was a bit more complex than previous years, in determining the correct presentation of the accounts re the new CIO, and after discussing with Carol Barrett, I am comfortable with the final presentation that all the income and expenses for the year are in the old charity, and that the asset transfer to the new CIO shell will come in the next fiscal year.

The quality of backing data was similar to the previous year, and continued to be at a high standard.

Unfortunately the excel monthly backup prepared were very hard to follow, due to a number of adjustments made within the files, and reconciling them to the main accounts was difficult, and ended up in the my manual recreation of the accounts. Once this was done, there were a number of small adjustments identified and agreed with the treasurer, as summarised below:

Correction of presentation of expenses in 2024-25 (sign error), as well as ensuring comparatives matched last years accounts (summation error and missing expense category).
Correction of revenue classification (move out of charitable activities and into donations) re £1,100 donation from LCA.
Moving of £34.32 Cardiff Council refund from receipts into cleaning & hygiene.
Moving £24 from Booking and Advertising costs to Maintenance & Repair.
I had to manually create the second page of the accounts which splits out Revenue and Costs into the underlying sub-categories. It would be beneficial if this could be done by the treasurer for 2025-26.

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

Although consistent with the prior periods, 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.
As noted last year, 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.

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

Yours sincerely

David Ainsworth MBA MA BFP FCA