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) Page 2 Rhosslli ParL4h Il•ll known *4 Rhoislli I'ill•gr Ilall TruJl¢u' Rtport (¢ofjilnued) Tnvjttts ho*t mlrAr4 tr* knrl of held * tr¢ Thr le4tl ofreseTh*s kld h• •5 Ihe towuds J bffler bJi*K¢. fixr¢ •rr Sill the fariliiiTh plafin sh￿Id be nbrt from rcJerbM 4lrt*b held.n* mimimum kvel of regffl'th weed to trfb ￿1n￿j tquiw•kni iv This is woxim*T¢I) £1.4XK) •41 the plie+ will trj thr Tnwes wa*¥lly Thr frtt r¢g (*h¢r thDgibl¢ li%¢d a5 dd*iltd in th¢ Pl•#• for fuiuvt p¢rknds Th¢ I'rw*ke% •rr ffl¥oin¥ oCm•ii*erbaKe io th¢ kew In ffdrT *J pl*nrrtd N•).5 offflakity iht hll It￿)￿> •baihbk v¢ bru¥ Dth*il% octht Chvll>'s Fryt l. lh¢ C'hanty n an I￿). ¥ihkh rry1m¢r￿ m l• 1973 ij ommblled b) • 8mrmink derd of tru￿ dmed ry Uer¢mbff 19W Ne44 1 dra￿n fft)m Ihe kKal are the AGM. '¢w I rysl¢fS ar¥ 4ib¢n &a> IIK ¥luril) l& by ￿ E¥￿1*¢ *knkh * ftyul•r bnsk The *•s apwotrrd b4 Il* tyu*¢5 of th¢ dwli) 131.,1'.. ibb¢l4lfty. 5. V. WMlnMI 'as￿r Rho*%ill Pari5b Ilall know n IJ Rhosilll I'lll*%e Il*ll Ind¢p¢Ddtn¢ Eximlncrfy Rfport lo the lrn%lrtJ of Rhojjili Parhh Ilthll I iht mN¢rn my of of Rlwli Pmh H￿1 f(v thr ye•r J l ?￿5. Re¥￿111￿1111II5 **d b•ih vf r¢pthrt As thr ch•¢1￿ of Rhosr*ili Pwith Il•ll >w •r of the kn artwd*rKe *lth rtyywtmenis of the Chviiies Ad )01 l ('dK Aa" I I in rryJ¢d of m> euminAlion ofthe Rhos5ili P*iJh Hdr> £arTi¢d wi wthr >¢¢iw 141 ofthe 2011 Aci *id ifi tarr)6n8 ¢xamkn•iiM I f I have CLNnpki¢d ffl! eA*mIn￿lL¥l. I TrD m•¢ri•l h•ir nr) In lth lh¢ ffle ¢4U5e in ffspta., l. *¢wwln¥ ft¢tyd• hb o( RIx￿ni P¥lth lknll as v¢Wred b), IJO •fihe A Itt Ch•rttaH IA¢(ty￿ Repmsl Re¥ularKyh )￿% (rth¢r th•n an) requiwtmmi th* tlK •rrwrMs ••d f•K ¥Jh*h ifr Imx 4 pm of ￿ ihthp¢ liorjrim SA4 41 Pi ## **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 Rhos1111 P*rlJh Il•ll know n AJ Rhojsili I'illAit IIAII IRe%141railon #umber: 12911181 Balanc¢.Shttl as ai JI Ilxrrh ?02.$ 2V24 Flitd 14nkiihlc ii%c¢S li L).144 2Ql.464 ij 14 C••h 3.31A+ U.l(¥J 13.115 15 I i.n99 10.016 JO• 749 303.4 F•nd• of 1*0 eh•rlfv: I'fftmirkfed i•¢O•b¢ f¥Dd• I nr￿n(tr￿ 302,749 JOJ.41Q Tirf*l 16 .10• 7411 30J.410 . ar4 W On thr bew1￿. J.L'. Ilik Tnfyt¢¢, % %'. VJ'ahn5k>. Tnw¢t Th¢ no*J p*4¢$ 1 ￿ 16 r(Thi ￿ irne¥rdl ofth sw¢rnenN. ## **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| Page 11 ## **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