Charity registration number: 525088
Rhossili Parish Hall
known as
Rhossili Village Hall
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Rhossili Parish Hall
known as Rhossili Village Hall
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 to 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 16 |
Rhossili Parish Hall
known as Rhossili Village Hall
Reference and Administrative Details
Trustees J.C. Higgins, Chair Mrs S. R. Walmsley, Vice Chair Ms V. James, Secretary S. V. Walmsley, Treasurer D. V. O'Brien Mrs M. Potts Ms L. Shaw (resigned 22.10.24) Charity Registration Number 525088 Principal Office Rhossili Village Hall Middleton Rhossili Swansea SA3 1PL Independent Examiner Clive B Williams FCCA Clive B Williams Limited Chartered Certified Accountants 5 Clos Min yr Afon Gorseinon Swansea SA4 4ZE Bankers Lloyds TSB Oxford Street Swansea SA1 3AP
Page 1
Rhossili Parish Hall
known as Rhossili Village Hall
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.
Objectives and activities
Objects and aims
For the benefit of the public, the provision and maintenance of a Village Hall for the use of the inhabitants of the Community of Rhossili, without distinction of political, religious or other opinions, including the use for meetings, lectures and classes and for other forms of recreation and leisure time occupation, with the object of improving the conditions of the said inhabitants. The land shall be held upon trust for the purpose of a Village Hall as aforementioned.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
The Village Hall contined to be a focal point of the community and the community user engagement has been targeted by the Trustees and continues to increase with the introduction of new activites.
The social sub-committee developed a full programme of events and activites for the year. The monthly Coffee Mornings where local residents can meet, has been very successful with informative speakers on a wide range of topics (from The Dog's Trust to Oystermouth Castle). Other events organised included Harvest Supper, Quiz, St Davids Day Twpath, D Day celebrations (a whole day of activities organised with Rhossili Community Council) and Christmas Carols featuring local choir, Lleisiau Gwyr. There were two well attended performances by visting theatre groups partly sponsored by The Arts Council of Wales 'Night Out' Scheme,
The Trustees contine to oversee the maintenance of the fabric and contents of the building and during the year the refurbishment of the hall continued. We have spent time and funds on the building exterior as there have been replacement glass doors fitted and the building has been painted. We have also improved the kitchen equipment ansd installed a new commercial dishwasher. Lighting within the building has been upgraded to more 'ecologically friendly' LEDs. In 2025, the Hall heating is due to be replaced and Carpark and drive entrance are scheduled to be improved.
Financial review
The incoming resources of £35,310 (2024 £35,660) were spent om charitable expenses of £36.041 (2024 £30,086). This has resulted on net outgoing resouces of £731 (2024 incoming resources £5,574)
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Rhossili Parish Hall
known as Rhossili Village Hall
Statement of Financial Activities for the Year Ended 31 March 2025
| Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income 5 Other income Total Income Expenditure on: Charitable activities Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted funds £ 14,882 5,811 4,599 33 9,985 35,310 (36,041) (36,041) (731) 303,480 302,749 |
Total 2025 £ 14,882 5,811 4,599 33 9,985 |
|---|---|---|
| 35,310 | ||
| (36,041) | ||
| (36,041) | ||
| (731) 303,480 |
||
| 302,749 |
The notes on pages 8 to 16 form an integral part of these financial statements. Page 5
Rhossili Parish Hall
known as Rhossili Village Hall
Statement of Financial Activities for the Year Ended 31 March 2025 (continued)
| Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income 5 Other income Total Income Expenditure on: Charitable activities Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted funds £ 17,180 5,798 3,728 1 8,953 35,660 (30,086) (30,086) 5,574 297,906 303,480 |
Total 2024 £ 17,180 5,798 3,728 1 8,953 |
|---|---|---|
| 35,660 | ||
| (30,086) | ||
| (30,086) | ||
| 5,574 297,906 |
||
| 303,480 |
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 8 to 16 form an integral part of these financial statements. Page 6
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Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Rhossili Parish Hall meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements are presented in sterling which is the functional currency of the charity, and rounded to the nearest £.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 8
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Freehold property 2% straight line Plant and machinery 20% straight line Improvements to property 10% straight line
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Page 9
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
2 Income from donations and legacies
| Donations and legacies; Donation - Rhossili Bunkhouse Limiited Donations and legacies; Donation - Rhossili Bunkhouse Limiited Donations from individuals |
Unrestricted funds General £ 14,882 14,882 Unrestricted funds General £ 17,120 60 17,180 |
Total 2025 £ 14,882 |
|---|---|---|
| 14,882 | ||
| Total 2024 £ 17,120 60 |
||
| 17,180 |
Page 10
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
3 Income from charitable activities
| Hall hire 4 Income from other trading activities Events income; Other events income 5 Investment income Interest receivable and similar income; Interest receivable on bank deposits Rent- Rhossili Bunkhouse Limited |
Unrestricted funds General £ 5,811 5,811 Unrestricted funds General £ 4,599 Unrestricted funds General £ 32 1 33 |
Total 2025 £ 5,811 5,811 Total 2025 £ 4,599 Total 2025 £ 32 1 33 |
Total 2024 £ 5,798 |
|---|---|---|---|
| 5,798 | |||
| Total 2024 £ 3,728 |
|||
| Total 2024 £ - 1 |
|||
| 1 |
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Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
6 Other income
Unrestricted funds
| Recharge of expenses to Rhossili Bunkhouse Limited Solar FIT payments |
General £ 7,318 2,667 9,985 |
Total 2025 £ 7,318 2,667 9,985 |
Total 2024 £ 6,004 2,949 |
|---|---|---|---|
| 8,953 |
7 Expenditure on charitable activities
| Note Fundraising costs Maintenance Independent examiner Professional fees Sundry expenses Licences Light, heat, water, telephone and waste Insurance IT expenses Cleaning and consumables Depreciation |
Unrestricted funds General £ 2,953 4,489 475 25 100 450 6,839 3,495 760 1,915 14,540 36,041 |
Total 2025 £ 2,953 4,489 475 25 100 450 6,839 3,495 760 1,915 14,540 36,041 |
Total 2024 £ 1,495 3,175 470 25 30 323 5,288 3,422 130 1,390 14,338 |
|---|---|---|---|
| 30,086 |
8 Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
| Depreciation of fixed assets | 2025 £ 14,540 |
2024 £ 14,338 |
|---|---|---|
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Page 12
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed assets
| Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Freehold property £ 388,369 - 388,369 132,040 7,767 139,807 248,562 256,329 |
Property improvements £ 119,762 2,160 121,922 88,580 4,433 93,013 28,909 31,182 |
Equipment £ 28,260 1,060 29,320 22,307 2,340 24,647 4,673 5,953 |
Total £ 536,391 3,220 |
|---|---|---|---|---|
| 539,611 | ||||
| 242,927 14,540 |
||||
| 257,467 | ||||
| 282,144 | ||||
| 293,464 |
12 Fixed asset investments
Details of undertakings
Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows:
| Country of | Proportion of voting rights | Principal | ||
|---|---|---|---|---|
| Undertaking | incorporation | Holding | and shares held | activity |
| 2025 2024 |
||||
| Subsidiary undertakings | ||||
| Rhossili Bunkhouse Limited |
Wales | Limited by guarantee |
100% 100% |
The running of the Bunkhouse |
The profit for the financial period of Rhossili Bunkhouse Limited was £Nil (2024 - £Nil) and the aggregate amount of capital and reserves at the end of the period was £Nil (2024 - £Nil).
Page 13
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
13 Debtors
| Trade debtors Prepayments Other debtors 14 Cash and cash equivalents Cash at bank 15 Creditors: amounts falling due within one year Other creditors Accruals |
2025 £ 1,166 1,074 14,882 17,122 2025 £ 4,984 2025 £ 1,026 475 1,501 |
2024 £ 1,082 547 8,120 |
|---|---|---|
| 9,749 | ||
| 2024 £ 3,366 |
||
| 2024 £ 2,629 470 |
||
| 3,099 |
Page 14
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
| 16 Funds Unrestricted funds General Unrestricted funds Unrestricted funds General Unrestricted funds |
Balance at 1 April 2024 £ 303,480 Balance at 1 April 2023 £ 297,906 |
Incoming resources £ 35,310 Incoming resources £ 35,660 |
Resources expended £ (36,041) Resources expended £ (30,086) |
Balance at 31 March 2025 £ 302,749 |
|---|---|---|---|---|
| Balance at 31 March 2024 £ 303,480 |
Page 15
Rhossili Parish Hall
known as Rhossili Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
17 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 282,144 22,106 (1,501) 302,749 Unrestricted funds General £ 293,464 13,115 (3,099) 303,480 |
Total funds at 31 March 2025 £ 282,144 22,106 (1,501) |
|---|---|---|
| 302,749 | ||
| Total funds at 31 March 2024 £ 293,464 13,115 (3,099) |
||
| 303,480 |
18 Related party transactions
Controlling party
The Charity is controlled by the Trustees.
Related party transactions
During the year the Charity recharged expenses to Rhossili Bunkhouse Limited, its subsidiary company amounting to £7,318 (2024 £6,004). The Charity also received rent of £1 (2024 £1) and a donation of £14,882 (2024 £17,120) during the year from Rhossili Bunkhouse Limited.
At 31 March 2025, included in debtors is an amount of £15,757 (2024 £8,833) due from Rhossili Bunkhouse Limited.
Donated services
Much of the work of the Charity is carried out voluntarily by its members. No adjustment has been made to the accounts for the estimated value of these services, as the Trustees do not consider that any financial cost has been bourne by any third party.
Page 16