Charity registration number 1151658
Company registration number 07265480 (England and Wales)
WESTBOURNE HALL COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
WESTBOURNE HALL COMMUNITY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Status
Charitable company limited by guarantee
Trustees
David Wade
Cynthia Eccles
Jennifer Morley
Gareth Jones
Simon Evans
Philip Jackson
Carol Brookshaw
Roger Carter
Sandra Kim Aspinall
Charity number
1151658
Company number
07265480
Registered office
Westbourne Hall Community Centre
Westbourne Road
West Kirby
Wirral
CH48 4DQ
Independent examiner
Stephen Leonard FCCA
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L37 1PQ
Bankers
Unity Trust Bank PLC
9 Brindley Place
Birmingham
B1 2HB
COIF Charities Deposit Fund
Senator House
85 Queen Victoria Street
London
EC4V 4ET
WESTBOURNE HALL COMMUNITY TRUST
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 13
WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2023
- 1 -

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of Westbourne Hall Community Trust (the charity) for the year ended 31 May 2023.    

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

 

a. Policies and objectives

The objects of the charity are to further or benefit the residents of West Kirby and the neighbourhood and other districts the Trustees shall deem appropriate, without distinction of sex, sexual orientation, race, or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary or other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents.

 

When planning and programming activities for the local residents, the Trustees are mindful of the Charity Commissions guidelines on Public Benefit.

b. Activities for achieving objectives

We aim to continue to provide a welcoming, safe environment for the community, reflecting local needs and activities, encouraging services supporting and contributing to the health and well-being of all ages and abilities.

 

Westbourne Hall is available for hire by any individual or organisation in accordance with the standard hiring agreement and scale of charges adopted for the year. It is intended that the scale of charges be sufficient to generate enough income to meet the expenditure incurred in providing the hall on a day to day basis, with designated reserves held for planned future maintenance and development projects.

Achievements and performance

 

a. Review of activities

 

Income

The 2022-23 year was the first period not to be significantly impacted by covid-19 since the pandemic started, and income from the hire of the hall was close to returning to pre-covid levels, with £37,090 (2022: £23,377) generated from the hire of the hall in the year. There was no grant income in the year (2022: £12,821).

 

Increases in hall hire charges have previously been deferred due to covid and the cost of living crisis, but with inflationary pressures and the need to cover costs, the board agreed a revised scale of charges with effect from September 2023, and we hope that hall hire income will continue to increase in the current and future years.

 

Continuing efforts have also been made to manage costs as much as possible, and the deficit in the year is reduced to £12,127 (2022: £15,061), part of which has been funded from designated funds. The board hope to be able to move towards an annual break-even position in the future, with the scale charge increases starting to impact from 2023-24.

Staffing

Our two part-time members of staff, the Hall Manager and the Facilities & Administration Officer, remained highly committed in the year and their efforts in managing the hall and improving the facilities for users were once again very much appreciated by the Board.

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 2 -

Policies and Procedures

In prior years there has been a re-drafting of our Conditions of Hire documentation and we also reviewed our Health and Safety and Computer Security procedures and there is an ongoing overview of policies and procedures to ensure they are fit for purpose.

 

We continue to monitor our hall charges in order to help ensure that the charity can continue to cover its operating costs in future years.

 

Marketing

It is an ongoing process to improve our marketing of the hall and its facilities and our staff have worked hard again this year to manage our online and social media presence.

Building Improvement Projects

Further funds have been allocated this year for maintenance and development projects to maintain and improve the facilities for Hall users, of which £2,411 (2022: £4,587) is included within the reported deficit for the year. Transfers have also been made from the maintenance fund to general funds of £15,000.

b. Investment policy and performance

The majority of the funds of the charity are held in cash deposits with two banks, being Unity Trust Bank and COIF Charities Deposit Fund.

 

Two separate interest bearing deposit accounts have been set up with COIF Charities Deposit Fund to hold certain amounts designated by the Trustees for future Planned Maintenance and Development projects.

Financial review

 

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

b. Risk Management

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems, policies and procedures are in place to mitigate exposure to major risks.

c. Reserves policy

 

Designated Funds

The balances held in Designated Funds at 31 May 2023 represent specific unrestricted funds set aside for future Planned Maintenance and Development projects, to which funds will be moved appropriately and which may be drawn upon as necessary.

 

General Funds

The balance of £14,418 in respect of general unrestricted funds represents the remaining amounts retained from past activities as well as any transfers from designated funds. The balance is accumulated so as to be available for use when circumstances require and to cover a sufficient period of expected future expenditure, with the aim being that funds held at the year end will cover between three and six months of expected operational expenditure.

d. Plans for future periods

The board agreed a revised scale of charges with effect from September 2023, with the hope that hall hire income will continue to increase in the current and future years. The board also hope to be able to move towards an annual break-even position in the future.

 

 

 

 

 

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 3 -
Structure, governance and management

 

a. Constitution

The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 18 May 2010. The charity is governed by its Memorandum and Articles of Association (as amended on 9 March 2013) and is a registered charity number 1151658. Every person who is a member of the company agrees to contribute an amount not exceeding £10 in the event of the charity being wound up. There have been no changes in the objectives since the last annual report.

 

b. Method of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

David Wade
Cynthia Eccles
Jennifer Morley
Gareth Jones
Simon Evans
Philip Jackson
Simon Trout
(Resigned 4 December 2023)
Carol Brookshaw
Roger Carter
Sandra Kim Aspinall
(Appointed 4 December 2023)

c. Organisational structure and decision making

Westbourne Hall Community Trust is run by a Board of Trustees who have control of the charity, its property and funds. There are up to four First Trustees, elected by the members, and up to four Trustees elected by representatives of user groups. Up to a further four Trustees may also be co-opted for particular projects or expertise.

 

First Trustees retire in rotation, over a 3 year period, and may be re-elected in accordance with our Articles of Association. User Group & Co-opted Trustees stand down every year but may be re-elected or co-opted in accordance with our Articles of Association. The Board establishes a programme of meetings at the beginning of each year with an average of 5 meetings.

 

Day to day running of the Hall is by a part-time Manager assisted by a part-time Facilities and Administration Officer and a rota of Community Volunteers.

The Trustees' report was approved by the Board of Trustees.

Simon Evans
Trustee
Dated: 14 February 2024
WESTBOURNE HALL COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTBOURNE HALL COMMUNITY TRUST
- 4 -

I report to the Trustees on my examination of the financial statements of Westbourne Hall Community Trust (the charity) for the year ended 31 May 2023, which are set out on pages 5 to 13.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stephen Leonard FCCA
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L37 1PQ
Dated: 14 February 2024
WESTBOURNE HALL COMMUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2023
- 5 -
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2023
2022
2022
2022
Notes
£
£
£
£
Income from:
Donations and legacies
2
18
7,751
5,081
12,832
Charitable activities
3
37,090
23,377
-
23,377
Investments
4
2,091
104
-
104
Total income
39,199
31,232
5,081
36,313
Charitable activities
5
51,326
46,293
5,081
51,374
Net expenditure and movement in funds
(12,127)
(15,061)
-
(15,061)
Reconciliation of funds:
Fund balances at 1 June 2022
95,824
110,885
-
110,885
Fund balances at 31 May 2023
83,697
95,824
-
95,824

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WESTBOURNE HALL COMMUNITY TRUST
BALANCE SHEET
AS AT 31 MAY 2023
31 May 2023
- 6 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
18
224
Current assets
Debtors
11
4,199
3,637
Cash at bank and in hand
81,556
93,934
85,755
97,571
Creditors: amounts falling due within one year
12
2,076
1,971
Net current assets
83,679
95,600
Total assets less current liabilities
83,697
95,824
The funds of the charity
Unrestricted funds
83,697
95,824
83,697
95,824

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 14 February 2024
Simon Evans
Trustee
Company registration number 07265480 (England and Wales)
WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
- 7 -
1
Accounting policies
Charity information

Westbourne Hall Community Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Westbourne Hall Community Centre, Westbourne Road, West Kirby, Wirral, CH48 4DQ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of any restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

 

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

 

Charitable activities and governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

 

All resources expended are inclusive of irrecoverable VAT.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

IT and other equipment
3 to 5 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
1
Accounting policies
(Continued)
- 9 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
18
-
18
11
-
11

Grant income

-
-
-
7,740
5,081
12,821
18
-
18
7,751
5,081
12,832
WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
2
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
(Continued)
- 10 -
Grants receivable for core activities
Covid-19 support grants - Wirral Council
-
-
-
7,740
-
7,740
Coronavirus job retention scheme grant funding
-
-
-
-
5,081
5,081
-
-
-
7,740
5,081
12,821
3
Charitable activities
2023
2022
£
£

Hire of premises and other income

37,090
23,377
4

Investments

Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
2,091
104
WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 11 -
5
Charitable activities
2023
2022
£
£
Staff costs
31,389
29,453
Depreciation and impairment
206
206

Premises and other direct costs

19,371
21,336

Bank charges

110
129
51,076
51,124
Share of governance costs (see note 6)
250
250
51,326
51,374
Analysis by fund
Unrestricted funds
51,326
46,293
Restricted funds
-
5,081
6
Support costs
Support costs
Governance costs
2023
2022
Basis of allocation
£
£
£
£
Independent examination fee
-
250
250
250
Governance
-
250
250
250
Analysed between
Charitable activities
-
250
250
250
7
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Facilities management and administration
2
2
WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
8
Employees
(Continued)
- 12 -
Employment costs
2023
2022
£
£
Wages and salaries
30,838
28,959
Other pension costs
551
494
31,389
29,453
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Tangible fixed assets
IT and other equipment
£
Cost
At 1 June 2022
1,031
At 31 May 2023
1,031
Depreciation and impairment
At 1 June 2022
807
Depreciation charged in the year
206
At 31 May 2023
1,013
Carrying amount
At 31 May 2023
18
At 31 May 2022
224

 

Westbourne Hall is held under a 99 year lease from Wirral Borough Council, effective from 13 November 2013.

11
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
1,266
1,362
Prepayments and accrued income
2,933
2,275
4,199
3,637
WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2023
- 13 -
12
Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
2,076
1,971
13
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2022
Incoming resources
Resources expended
Transfers
At 31 May 2023
£
£
£
£
£
Maintenance Fund
61,951
-
(2,411)
(15,000)
44,540
Development Fund
24,739
-
-
-
24,739
General funds
9,134
39,199
(48,915)
15,000
14,418
95,824
39,199
(51,326)
-
83,697
Previous year:
At 1 June 2021
Incoming resources
Resources expended
Transfers
At 31 May 2022
£
£
£
£
£
Maintenance Fund
65,722
-
(3,771)
-
61,951
Development Fund
25,555
-
(816)
-
24,739
General funds
19,608
31,232
(41,706)
-
9,134
110,885
31,232
(46,293)
-
95,824
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