Pater Hall Community Trust - Charities report

REGISTERED COMPANY NUMBER: 05039651 (England and Wales)

REGISTERED CHARITY NUMBER: 1105080

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PATER HALL COMMUNITY TRUST

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

12

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 March 2025. 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

Objectives and aims

The objective of the trust, as stated in the Memorandum of Association is to promote the benefit of the inhabitants of Pembroke Dock, South Pembrokeshire and the neighbourhood without distinction of sex, sexual orientation, race, or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreations and other leisure time occupation, with the object of improving the conditions of life for the said inhabitants.

Financial controls

In furtherance of the objects, but not otherwise, the trust may draw, make, accept, endorse, discount and issue promissory notes, bills, cheques and other instruments, and to operate bank accounts in the name of the trust. It may raise funds and invite and receive contributions, provided that in raising funds the trust does not undertake any substantial permanent trading activities and conforms with statutory regulations.

The principal activity of the company during the year was the provision of a hall for the benefit of the community.

ACHIEVEMENTS AND PERFORMANCE

Review of strategy, development, activities and achievements

This financial year has been dominated by the work to install the lift and accessible stairs together with the new toilets and kitchen. It has been a trying time for our cleaners who we wish to thank for keeping the place clean despite all the dust and upheaval. Thankfully we are now at the end of the work which has made a vast difference to the look of the annex. It is now fully operational via the new access and fully accessible.

The cost of the work caused some concern with material costs ever increasing. Thankfully we were able to obtain a £5000 top up grant from the lottery to complete the work

Our other activities continue with strong demand for use of our main hall and several new users during the day including the NHS for vaccination clinics, the warm room goes from strength to strength, thank you to our volunteers, more needed please.

Now that the building work is nearing completion we will begin to concentrate on starting our cinema/ film club, starting on a Wednesday evening. Bingo continues to flourish contributing to our running costs. During the last year we took advantage of the Townscape exterior decoration grant and painted all exterior doors and drainpipes using part of the Town Council maintenance grant. The remainder of the maintenance grant was used to decorate the interior of the main hall

FINANCIAL REVIEW

Investment policy

There are no restrictions on company's power to invest. However the company does not benefit from an endowment fund or hold large cash reserves. Restricted funds, donated for a specific purpose maybe held for short periods awaiting the completion of a particular project. These funds remain liquid and are held in low risk, high investment savings accounts.

Reserves policy

The trustees maintain their policy of keeping sufficient unrestricted funds as a reserve in order to cover the ongoing management and administration of the hall and to support occasional items of unforeseen expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05039651 (England and Wales)

Registered Charity number

1105080

Registered office

Pater Hall

Lewis Street

Pembroke Dock

Pembrokeshire

SA72 6DD

Trustees

Mr D T Esmond

Councillor P E George

Mrs W O'Driscoll Chairman

Mrs P Thomas

Mrs M Burrell

Councillor S O'Connor

Mrs S Pratty

Councillor M Bowen

Councillor C P Aston-Jones

Councillor C Francis-Hartery

Mrs M Hart

Mrs J Phillips

Independent Examiner

K J Randall

Llewelyn Davies

Chartered Accountants

50 Queen Street

Pembroke Dock

Pembrokeshire

SA72 6JE

Approved by order of the board of trustees on 17 December 2025 and signed on its behalf by:

Mr D T Esmond - Trustee

Independent examiner's report to the trustees of Pater Hall Community Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.

K J Randall

Llewelyn Davies

Chartered Accountants

50 Queen Street

Pembroke Dock

Pembrokeshire

SA72 6JE

17 December 2025

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

12,600

90,000

102,600

23,950

Charitable activities

4

General

34,663

-

34,663

34,456

Investment income

3

963

-

963

306

Total

48,226

90,000

138,226

58,712

EXPENDITURE ON

Charitable activities

General

61,808

1,804

63,612

48,802

NET INCOME/(EXPENDITURE)

(13,582

)

88,196

74,614

9,910

RECONCILIATION OF FUNDS

Total funds brought forward

36,850

165,636

202,486

192,576

TOTAL FUNDS CARRIED FORWARD

23,268

253,832

277,100

202,486

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

9

15,025

209,293

224,318

164,553

CURRENT ASSETS

Debtors

10

6,874

17,281

24,155

7,307

Cash at bank and in hand

21,346

27,258

48,604

31,586

28,220

44,539

72,759

38,893

CREDITORS

Amounts falling due within one year

11

(19,977

)

-

(19,977

)

(960

)

NET CURRENT ASSETS

8,243

44,539

52,782

37,933

TOTAL ASSETS LESS CURRENT
LIABILITIES

23,268

253,832

277,100

202,486

NET ASSETS

23,268

253,832

277,100

202,486

FUNDS

12

Unrestricted funds

23,268

36,850

Restricted funds

253,832

165,636

TOTAL FUNDS

277,100

202,486

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 17 December 2025 and were signed on its behalf by:

Mr D T Esmond - Trustee

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	DONATIONS AND LEGACIES

2025

2024

£

Grants

102,600

23,950

Grants received, included in the above, are as follows:

2025

2024

£

Pembroke Dock Town Council

10,000

5,000

Garfield Weston foundation

15,000

-

Pembrokeshire County Council

2,600

-

Lottery

-

10,000

Pembrokehsire Association of Voluntary Services

-

1,700

Milford Haven Port Authority

-

500

National Grid

-

6,250

Valero

-

500

Welsh Givernment

65,000

-

Folye Foundation

10,000

-

102,600

23,950

3.	INVESTMENT INCOME

2025

2024

£

Deposit account interest

963

306

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

Hire fees

General

34,663

34,456

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

Depreciation - owned assets

4,852

2,340

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Part time

1

No employees received emoluments in excess of £60,000.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,200

21,750

23,950

Charitable activities

General

34,456

-

34,456

Investment income

306

-

306

Total

36,962

21,750

58,712

EXPENDITURE ON

Charitable activities

General

42,535

6,267

48,802

NET INCOME/(EXPENDITURE)

(5,573

)

15,483

9,910

RECONCILIATION OF FUNDS

Total funds brought forward

42,423

150,153

192,576

TOTAL FUNDS CARRIED FORWARD

36,850

165,636

202,486

9.	TANGIBLE FIXED ASSETS

Fixtures

Tenant's

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

COST

At 1 April 2024

150,040

-

33,825

731

184,596

Additions

55,587

3,656

-

5,374

64,617

At 31 March 2025

205,627

3,656

33,825

6,105

249,213

DEPRECIATION

At 1 April 2024

-

20,043

-

20,043

Charge for year

-

2,697

2,155

4,852

At 31 March 2025

-

22,740

2,155

24,895

NET BOOK VALUE

At 31 March 2025

205,627

3,656

11,085

3,950

224,318

At 31 March 2024

150,040

-

13,782

731

164,553

10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

6,874

3,172

Other debtors

17,281

-

Prepayments and accrued income

-

4,135

24,155

7,307

11.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,737

-

Other creditors

17,279

-

Accruals and deferred income

961

960

19,977

960

12.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

Unrestricted funds

General fund

36,850

(13,582

)

23,268

Restricted funds

Building fund

160,040

90,000

250,040

Badminton fund

96

(14

)

82

Projector fund

5,500

(1,790

)

3,710

165,636

88,196

253,832

TOTAL FUNDS

202,486

74,614

277,100

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

48,226

(61,808

)

(13,582

)

Restricted funds

Building fund

90,000

-

90,000

Badminton fund

-

(14

)

(14

)

Projector fund

-

(1,790

)

(1,790

)

90,000

(1,804

)

88,196

TOTAL FUNDS

138,226

(63,612

)

74,614

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

Unrestricted funds

General fund

42,423

(5,573

)

36,850

Restricted funds

Building fund

150,040

10,000

160,040

Badminton fund

113

(17

)

96

Projector fund

-

5,500

150,153

15,483

165,636

TOTAL FUNDS

192,576

9,910

202,486

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

36,962

(42,535

)

(5,573

)

Restricted funds

Building fund

10,000

-

10,000

Badminton fund

-

(17

)

(17

)

Projector fund

5,500

-

5,500

Heating Zoning fund

6,250

(6,250

)

-

21,750

(6,267

)

15,483

TOTAL FUNDS

58,712

(48,802

)

9,910

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.23

in funds

31.3.25

£

Unrestricted funds

General fund

42,423

(19,155

)

23,268

Restricted funds

Building fund

150,040

100,000

250,040

Badminton fund

113

(31

)

82

Projector fund

-

3,710

150,153

103,679

253,832

TOTAL FUNDS

192,576

84,524

277,100

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

85,188

(104,343

)

(19,155

)

Restricted funds

Building fund

100,000

-

100,000

Badminton fund

-

(31

)

(31

)

Projector fund

5,500

(1,790

)

3,710

Heating Zoning fund

6,250

(6,250

)

-

111,750

(8,071

)

103,679

TOTAL FUNDS

196,938

(112,414

)

84,524

13.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.