Charity registration number 1161350
Company registration number 09357351 (England and Wales)
Lakenheath Peace Memorial Hall
Annual report and unaudited financial statements
For the year ended 31 March 2024
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr E Little
Ms V Little
Ms C Mallett
Mr A Stockton
Ms S Woodhead
Charity number
1161350
Company number
09357351
Registered office
98 High Street
Lakenheath
Brandon
Suffolk
IP27 9EW
Independent examiner
Hayden Watson
Elstree House
Watson's Yard
High Street
Cottenham
Cambridge
CB24 8RX
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
CONTENTS
Page
Trustees' report
1 - 2
Statement of trustees' responsibilities
3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 15
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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
Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

 

The charity exists to run the village hall for the benefit of the people of Lakenheath. Towards that end, it endeavours to run the letting of the hall efficiently, to maintain the premises to a high standard and to create a place that village people will want to use.

Financial review

The net result for the year was a deficit of £4,928 (2023 surplus of £6,742).

 

The charity is very grateful to The Village Hall Limited for their donation of £7,000.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 16 December 2014, and registered as a charity, taking over from the charity with the same name. The Company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute £1 each

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:

Mr E Little
Ms V Little
Ms C Mallett
Mr A Stockton
Ms S Woodhead
Recruitment and appointment of trustees

The directors may be appointed at a general meeting of the Charity so long as the total number does not exceed 12. All members of the Management Committee give their time voluntarily and receive no benefits from the charity.

 

LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

 

The company's current policy concerning the payment of trade creditors is to:

 

Trade creditors of the company at the year end were equivalent to XX day's purchases, based on the average daily amount invoiced by suppliers during the year.

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

Ms V Little
Trustee
3 October 2024
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

The trustees, who are also the directors of Lakenheath Peace Memorial Hall for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LAKENHEATH PEACE MEMORIAL HALL
- 4 -

I report to the trustees on my examination of the financial statements of Lakenheath Peace Memorial Hall (the charity) for the year ended 31 March 2024.

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.

Hayden Watson
Elstree House
Watson's Yard
High Street
Cottenham
Cambridge
CB24 8RX
Dated: 7 October 2024
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
7,000
80
7,080
9,174
3,113
12,287
Charitable activities
4
21,610
-
21,610
22,406
217
22,623
Total income
28,610
80
28,690
31,580
3,330
34,910
Expenditure on:
Raising funds
5
273
-
273
469
-
469
Charitable activities
6
33,217
128
33,345
25,464
2,235
27,699
Total expenditure
33,490
128
33,618
25,933
2,235
28,168
Net income/(expenditure)
(4,880)
(48)
(4,928)
5,647
1,095
6,742
Transfers between funds
1,930
(1,930)
-
(167,040)
167,040
-
Net movement in funds
(2,950)
(1,978)
(4,928)
(161,393)
168,135
6,742
Reconciliation of funds:
Fund balances at 1 April 2023
42,606
168,135
210,741
203,999
-
203,999
Fund balances at 31 March 2024
39,656
166,157
205,813
42,606
168,135
210,741

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

LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
166,157
166,157
Investments
12
1
1
166,158
166,158
Current assets
Debtors
13
3,235
2,782
Cash at bank and in hand
37,734
43,034
40,969
45,816
Creditors: amounts falling due within one year
14
(1,314)
(1,233)
Net current assets
39,655
44,583
Total assets less current liabilities
205,813
210,741
Net assets excluding pension liability
205,813
210,741
The funds of the charity
Restricted income funds
15
166,157
168,135
Unrestricted funds
39,656
42,606
205,813
210,741

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 March 2024.

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 3 October 2024
Ms V Little
Trustee
Company registration number 09357351 (England and Wales)
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
1
Accounting policies
Charity information

Lakenheath Peace Memorial Hall is a private company limited by guarantee incorporated in England and Wales. The registered office is 98 High Street, Lakenheath, Brandon, Suffolk, IP27 9EW.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. 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.

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
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.
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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 are allocated on the portion of the asset’s use.

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:

Freehold land and buildings
Not depreciated

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
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
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).

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
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.

LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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, including creditors and bank loans 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.

1.11
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.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
7,000
80
7,080
9,174
881
10,055

Grants

-
-
-
-
2,232
2,232
7,000
80
7,080
9,174
3,113
12,287
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Charitable income

Hall hire

9,877
-
9,877
19,523
217
19,740
Charitable rental income
11,733
-
11,733
2,883
-
2,883
21,610
-
21,610
22,406
217
22,623
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Other fundraising costs
273
469
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
6
Expenditure on charitable activities
Charitable expenditure
Charitable expenditure
2024
2023
£
£
Direct costs

Equipment

2,791
1,554

Rates

1,445
2,384

Cleaning

3,781
3,789

Light, Power and Heating

4,350
4,259

Repairs and Maintenance

16,463
11,652

Computer software and consumables

404
404

Insurance

1,232
1,112

Postage

2
-

Printing and stationery

107
60

Telephone

833
734

Subscriptions

455
136

Sundry

419
478
32,282
26,562
Share of support and governance costs (see note 7)
Governance
1,063
1,137
33,345
27,699
Analysis by fund
Unrestricted funds
33,217
25,464
Restricted funds
128
2,235
33,345
27,699
7
Support costs allocated to activities
2024
2023
£
£
Governance costs
1,063
1,137
Analysed between:
Charitable expenditure
1,063
1,137
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

10
Taxation

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

11
Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 April 2023
166,157
At 31 March 2024
166,157
Carrying amount
At 31 March 2024
166,157
At 31 March 2023
166,157

 

12
Fixed asset investments
Other investments
£
Cost or valuation
At 1 April 2023 & 31 March 2024
1
Carrying amount
At 31 March 2024
1
At 31 March 2023
1
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12
Fixed asset investments
(Continued)
- 13 -
2024
2023
Other investments comprise:
Notes
£
£
Investments in subsidiaries
19
1
1
13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
3,235
2,782
14
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
81
-
Amounts owed to subsidiary undertakings
142
142
Accruals and deferred income
1,091
1,091
1,314
1,233
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Community Kitchen Warm Room
1,978
80
(128)
(1,930)
-
Fixed Asset Reserve
166,157
-
-
-
166,157
168,135
80
(128)
(1,930)
166,157
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Community Kitchen Warm Room
-
2,330
(1,095)
743
1,978
New Path
-
1,000
(1,140)
140
-
Fixed Asset Reserve
-
-
-
166,157
166,157
-
3,330
(2,235)
167,040
168,135
LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
16
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 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
42,606
28,610
(33,490)
1,930
39,656
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
General funds
203,999
31,580
(25,933)
(167,040)
42,606
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
-
166,157
166,157
Investments
1
-
1
Current assets/(liabilities)
39,655
-
39,655
39,656
166,157
205,813
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
-
166,157
166,157
Investments
1
-
1
Current assets/(liabilities)
42,605
1,978
44,583
42,606
168,135
210,741
18
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

LAKENHEATH PEACE MEMORIAL HALL
Lakenheath Peace Memorial Hall
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
19
Subsidiaries

 

Details of the charity's subsidiaries at 31 March 2024 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
The Village Hall Limited
UK
Trading
Ordinary
100.00
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