IRIS Accounts Productionv24.3.2.46OtherCompany accountsTruefalsePounds1.1.2431.12.2431.12.24FYFRS 102Independent examinerSmall companies regime for accountsFullCharities SORPtruetruetruetruefalsetruefalsetrue00 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045589932023-12-31045589932024-12-31045589932024-01-012024-12-31045589932022-12-31045589932023-01-012023-12-31045589932023-12-3104558993ns0:CharitableCompanyLimitedByGuarantee2024-01-012024-12-3104558993ns15:PoundSterling2024-01-012024-12-3104558993ns11:FRS1022024-01-012024-12-3104558993ns11:IndependentExaminationCharity2024-01-012024-12-3104558993ns11:SmallCompaniesRegimeForAccounts2024-01-012024-12-3104558993ns11:FullAccounts2024-01-012024-12-3104558993ns11:CharitiesSORP2024-01-012024-12-3104558993ns16:EnglandWales2024-01-012024-12-3104558993ns11:RegisteredOffice2024-01-012024-12-3104558993ns0:Trustee32024-01-012024-12-3104558993ns0:Trustee22024-01-012024-12-3104558993ns0:Trustee42024-01-012024-12-3104558993ns0:Trustee12024-01-012024-12-3104558993ns0:Trustee52024-01-012024-12-3104558993ns0:Trustee62024-01-012024-12-3104558993ns0:Trustee72024-01-012024-12-3104558993ns0:Trustee82024-01-012024-12-3104558993ns11:CompanySecretary12024-01-012024-12-3104558993ns0:Activity82024-01-012024-12-3104558993ns0:Activity82023-01-012023-12-3104558993ns0:Activity92024-01-012024-12-3104558993ns0:Activity92023-01-012023-12-3104558993ns10:WithinOneYear2024-12-3104558993ns10:WithinOneYear2023-12-3104558993ns0:TotalUnrestrictedFunds2024-12-310455899322024-01-012024-12-310455899332024-01-012024-12-31

REGISTERED COMPANY NUMBER: 04558993 (England and Wales)

REGISTERED CHARITY NUMBER: 1095139














Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2024


for



St Catherine's Village Hall Limited


St Catherine's Village Hall Limited







Contents of the Financial Statements

for the Year Ended 31 December 2024






Page




Report of the Trustees  

1


to


3



Independent Examiner's Report  

4




Statement of Financial Activities  

5




Balance Sheet  

6


to


7



Notes to the Financial Statements  

8


to


11


St Catherine's Village Hall Limited (Registered number: 04558993)


Report of the Trustees

for the Year Ended 31 December 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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

The Charity's object is to provide a public benefit in the form of "a village hall for the use of the inhabitants of St Catherine's, Guildford without distinction of political, religious or other opinions including use for meetings, lectures and classes and for other forms of recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants".

Access for the disabled, including toilet accommodation, is accommodated on a 'best fit' basis as far as the hall construction has allowed. The Hall holds licences for a variety of licensable entertainments under a Premises Licence together with "TheMusicLicence" for live music. The trustees are always mindful of their obligation to hire the Hall principally for the benefit of groups or individuals from the St Catherine's community, but it is nonetheless feasible for it to be used frequently by others from a wider area of Guildford and the surrounding district.

The aim has been to set hire charges at rates which are lower than the local average to encourage community use. When they consider that a wider public benefit would be served by doing so, the trustees will allow the use of the Hall at a reduced or nil charge. The trustees encourage comments from the Hall's users at any time with occasional reviews with regular hirers to monitor their experience.

The trustees have complied with their duty to have due regard to public benefit when making decisions and exercising any powers or duties.

ACHIEVEMENT AND PERFORMANCE

Bookings in 2024 continued to recover following the Covid 19 pandemic. A significant number of groups that used the facilities, before March 2020, have either not reformed or reduced their frequency of hire. However new groups and societies are increasingly making use of the hall's facilities. At the close of 2024, bookings for the main hall and club room were 90% and 60% respectively of pre-pandemic levels. Overall, casual/one off hirers accounted for 11% of those bookings, 9% in the case of the main hall and 16% for the club room. The Hall continues to be perceived as an attractive community asset, as well as providing concrete benefits to the users of the facilities offered.

Improvements, in the form of new glass panelled internal doors, were made to aid wheel chair access and visibility.

No detailed record is kept of the cumulative time given to Hall affairs by the trustees or others, but it is estimated on average to be in excess of 35 hours per week.


St Catherine's Village Hall Limited (Registered number: 04558993)


Report of the Trustees

for the Year Ended 31 December 2024


FINANCIAL REVIEW

For the year ended 31 December 2024, income of £29,282 represented a 25% increase on 2023.


Expenditure at £28,891 resulted in an 8% increase over 2023. This resulted in a surplus for the year of £391 giving a small increase in total funds to £69,540.


In addition to planned maintenance and service visits, during the year around £7,000 was required to be spent on maintenance of the building.  These costs included re-roofing of the toilet block, replacement of fencing and repairs to external doors and frames.


During the year it was also necessary to remove trees inside the hall boundary to reduce the likelihood of possible root damage to drainage pipes running through an adjacent property.  This resulted in a threefold increase in gardening costs from £1,093 to £3,174.


Since the Company's formation, the trustees have sought to create a reserve that would allow them to fund a series of significant improvements to the Hall's facilities and at the same time provide a cushion against unforeseen events. In particular, the trustees are mindful that the age and construction of the Hall are such that, despite their best efforts at preventive maintenance, a serious defect could become apparent at any time. They could therefore be faced with a large, unplanned expenditure at very short notice. To gauge the reserve appropriate for this, the trustees reviewed during the year both the overall financial trends affecting the Company and the potential costs of possible repairs. A strict monitoring of cash flow continues to be in place.


STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is governed by the Memorandum and Articles of Association of the Company, dated 9 September 2002, which set out its objects and powers and define the duties and powers of the trustees. For the proper conduct and management of the Charity, the trustees are empowered to make such other rules and byelaws as they think fit. The trustees are elected by the Annual General Meeting of the Company, the two longest-serving trustees retiring by rotation each year. New trustees are sought by personal approach within the St Catherine's area, taking account of skills, experience and evidence of involvement in and commitment to the local community. One of the trustees is nominated by the St Catherine's Village Association, this nominee during 2022 being Prof. N. Fielding. There is a similar provision in the Company's Articles for a second trustee to be nominated by the St Catherine's Women's Institute but as this branch of the Women's Institute has been disbanded for some years, this position remains in abeyance.


Newly appointed Trustees are presented with an information pack that lays out the details of how the hall is managed and includes a full introduction to the responsibilities of a charity trustee, updated in line with current legislation and practice. Full use is made of the Charity Commission guidelines on Trustee recruitment (CC30) and Duties (CC3).


The trustees meet formally as a Board four times a year, but are in much more frequent contact for the day-to-day management of the Company. Those trustees holding a delegated responsibility for the routine operation of the Company, such as the Treasurer, do so via a remit agreed from time to time by the Board.


There are no employees. The Company contracts out to professional companies the routine cleaning of the Hall and all major building, redecoration and technical maintenance work, but minor repairs and renovation and all administration are undertaken by the trustees personally.


There are established procedures for the regular monitoring of the condition of the Hall, especially regarding health and safety and fire risks, and the trustees take prompt action to remedy faults whenever necessary.


REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04558993 (England and Wales)



St Catherine's Village Hall Limited (Registered number: 04558993)


Report of the Trustees

for the Year Ended 31 December 2024


Registered Charity number

1095139


Registered office

Chestnut Avenue

Guildford

Surrey

GU2 4HF


Trustees

Mrs R C Calow

R Drake Treasurer

E Thorniley Booking Secretary

R C Garcka Chair

Ms S Webster

Prof N Fielding SCVA Representative

Ms L Greenberg

Dr J Fielding


Company Secretary

R C Garcka


Independent Examiner

A J Bennewith

FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA

Upper Ground Floor

18 Farnham Road

Guildford

Surrey

GU1 4XA


Approved by order of the board of trustees on 7 March 2025 and signed on its behalf by:






R C Garcka - Trustee


Independent Examiner's Report to the Trustees of

St Catherine's Village Hall Limited


Independent examiner's report to the trustees of St Catherine's Village Hall Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.


Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').


Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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:


1.

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

2.

the accounts do not accord with those records; or

3.

the accounts 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 accounts 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 accounts to be reached.









.......................................................


A J Bennewith

FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA

Upper Ground Floor

18 Farnham Road

Guildford

Surrey

GU1 4XA


Date: .............................................


St Catherine's Village Hall Limited


Statement of Financial Activities

for the Year Ended 31 December 2024



31.12.24


31.12.23


Unrestricted


Total


fund


funds


Notes

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

1


2



Other trading activities

2

27,706


22,482


Investment income

3

1,575


1,028


Total

29,282


23,512



EXPENDITURE ON

Charitable activities

Establishment Expenses

25,675


25,195


Administration Expenses

3,216


1,533


Total

28,891


26,728



NET INCOME/(EXPENDITURE)

391


(3,216

)



RECONCILIATION OF FUNDS

Total funds brought forward

69,149


72,365



TOTAL FUNDS CARRIED FORWARD

69,540


69,149



St Catherine's Village Hall Limited (Registered number: 04558993)


Balance Sheet

31 December 2024



31.12.24


31.12.23


Unrestricted


Total


fund


funds


Notes

£   

£   


CURRENT ASSETS


Debtors

6

4,869


4,984


Cash in hand

66,716


65,653


71,585


70,637



CREDITORS


Amounts falling due within one year

7

(2,045

)

(1,488

)


NET CURRENT ASSETS

69,540


69,149



TOTAL ASSETS LESS CURRENT LIABILITIES

69,540


69,149



NET ASSETS

69,540


69,149


FUNDS

8

Unrestricted funds

69,540


69,149


TOTAL FUNDS

69,540


69,149



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


St Catherine's Village Hall Limited (Registered number: 04558993)


Balance Sheet - continued

31 December 2024


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




The financial statements were approved by the Board of Trustees and authorised for issue on 7 March 2025 and were signed on its behalf by:






R C Garcka - Trustee






R Drake - Trustee


St Catherine's Village Hall Limited


Notes to the Financial Statements

for the Year Ended 31 December 2024


1.

ACCOUNTING POLICIES



Basis of preparing the financial statements


The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.



Income


All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.



Expenditure


Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.



Taxation

The charity is exempt from corporation tax on its charitable activities.


Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.


Fixed assets

The charity owns the land and buildings located at Chestnut Avenue, Guildford.

Under clause 5 of the Memorandum and Articles of Association the land and property can be applied solely towards the objective of the charity. Also under clause 8 of the Memorandum and Articles of Association in the event that the charity is dissolved or wound up then any remaining assets are to be given or transferred to some other charity having objectives similar to those of St Catherine's Village Hall Ltd and which similarly prohibit the distribution of their income.

Accordingly the directors have consistently taken the view that for all practical purposes the land, property and other assets have no commercial value to St Catherine's Village Hall Ltd and are shown in the accounts at "nil" value.

The village hall is insured for a total of £897,067, the main building for £888,185 plus shed for £8,882. Hall contents are insured for £33,143.


St Catherine's Village Hall Limited


Notes to the Financial Statements - continued

for the Year Ended 31 December 2024


2.

OTHER TRADING ACTIVITIES


31.12.24


31.12.23

£   

£   



Regular lettings

20,775


17,921




Casual lettings

3,123


2,624




Commercial lettings

3,222


1,472




Storage rental

586


465



27,706


22,482




3.

INVESTMENT INCOME


31.12.24


31.12.23

£   

£   



Deposit account interest

1,575


-




Bond interest received

-


1,028



1,575


1,028




4.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.



Trustees' expenses


There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.


5.

INDEPENDENT EXAMINER'S FEE



The Independent Examiner's fee charged to the Statement of Financial Activities in 2024 is £648 (2023 - £648).


6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31.12.24


31.12.23

£   

£   



Rents receivable

3,719


3,404




Prepayments

1,150


1,580



4,869


4,984





St Catherine's Village Hall Limited


Notes to the Financial Statements - continued

for the Year Ended 31 December 2024


7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


31.12.24


31.12.23

£   

£   



Prepaid rentals

142


91




Accrued expenses

1,903


1,397



2,045


1,488




8.

MOVEMENT IN FUNDS


Net




movement


At



At 1.1.24


in funds


31.12.24


£   

£   

£   



Unrestricted funds


General fund

69,149


391


69,540





TOTAL FUNDS

69,149


391


69,540





Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

29,282


(28,891

)

391





TOTAL FUNDS

29,282


(28,891

)

391






Comparatives for movement in funds



Net




movement


At



At 1.1.23


in funds


31.12.23


£   

£   

£   



Unrestricted funds


General fund

72,365


(3,216

)

69,149





TOTAL FUNDS

72,365


(3,216

)

69,149




St Catherine's Village Hall Limited


Notes to the Financial Statements - continued

for the Year Ended 31 December 2024


8.

MOVEMENT IN FUNDS - continued



Comparative net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

23,512


(26,728

)

(3,216

)




TOTAL FUNDS

23,512


(26,728

)

(3,216

)



9.

RELATED PARTY DISCLOSURES



There were no related party transactions for the year ended 31 December 2024.


10.

AVERAGE NUMBER OF EMPLOYEES



The average number of employees during the year was 0 (2023 - NIL).