Martlesham Community Hall – Registered Charity 1009602
Annual Report to the Charity Commission Year 2021/2022
This report should be read in conjunction with the annual accounts (Report of the Trustees and Unaudited Financial Statements) following.
It has been another unusual year for Martlesham Community Hall and its Management Committee, due to the restrictions placed on our normal hire activities by the continuing coronavirus (COVID-19) global pandemic.
The Richards Room was closed to hires from December 2020 until 17 May 2021 due to COVID-19. The Community Hall was similarly closed from December 2020 until 21 June 2021. However, the Community Hall was hired from mid-February 2021 until the end of May 2021 by Suffolk County Council Public Health, for use as a COVID-19 Community Test Centre.
During the enforced closures we applied for and received a number of government COVID-19 grants, under the Local Restrictions Support Grant, Closed Business Lockdown Payment and Restart Grant schemes. The payments were made via East Suffolk Council.
Both venues have been open for hire since 21 June 2021, though subject to the prevailing mandatory COVID-19 social distancing etc. regulations until 28 January this year. At the time of writing, occupancy has increased gratifyingly towards pre COVID-19 levels, with a welcome increase in the higher revenue weekend hires since 28 January.
Thus our income for 2021/22 has been a combination of grant money and normal hire income. The Management Committee) remain very appreciative of all grants and donations received. Consequently, we currently have a sound financial position and the ability to fund refurbishment and maintenance work, in spite of the pandemic.
Accounts Summary
| Accounts 1 February 2021 to 31 January 2022 |
2021/22 | 2020/21 |
|---|---|---|
| Income | £42,426 | £43,539 |
| Expenditure | £41,048 | £19,722 |
| Funds brought forward | £34,294 | £10,477 |
| ----------- | ----------- | |
| Total Funds Carried Forward | £35,672 | £34,294 |
Martlesham Community Hall – Registered Charity 1009602
Earlier this year we agreed to hold the hire rates for a further year. i.e. until Spring 2023. We intend to carry out a thorough review of hire rates and categories during the summer and have already clearly signalled that rates will need to rise from Spring 2023. This is primarily due to the recent substantial increases (and further expected increases) in electricity prices, since both the Richards Room and Community Hall are electrically heated. We do have a 2-year fixed-rate electricity deal which will mitigate increases somewhat, but this will end in October 2022.
The Richards Room was fully refurbished during Spring 2021 for the 17 May reopening. A generous donation from local charity Martlesham Community Council enabled us to replace the damaged room and toilet flooring. An East Suffolk Council ‘Bounce Back Fund’ grant, funded a fixed projector and PA system in the room. The suspended ceiling tiles and cupboard doors were replaced and the room was redecorated. Feedback about the improvements from hirers has been very positive.
We received an Enabling Communities Grant to fund a projector and PA system for the Community Hall, thanks to Councillor Chris Blundell recommending us for this discretionary East Suffolk Council funding.
We held an initial discussion at the 2021 AGM about setting strategic goals and priorities. This was followed by further discussion at Management Committee Meetings and a draft strategy document. This was further reviewed and updated at this year’s AGM. Our primary objectives remain the same as always - to develop and operate the Community Hall and Richards Room such that they remain costeffective, useful and attractive hire spaces for the local community.
Ian Read Chairman Martlesham Community Hall May 2022
REGISTERED CHARITY NUMBER: 1009602
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022 FOR
MARTLESHAM COMMUNITY HALL
Ballams Chartered Accountants Crane Court 302 London Road Ipswich Suffolk IP2 0AJ
MARTLESHAM COMMUNITY HALL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 |
MARTLESHAM COMMUNITY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022
The trustees present their report with the financial statements of the charity for the year ended 31 January 2022. 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
A Community Hall for the benefit of inhabitants of the parish of Martlesham in the county of Suffolk, without distinction of political, religious or other opinions. Including use for meetings, lectures and classes and for other forms of recreation and leisure time occupations with the object of improving the conditions of life for the said inhabitants.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1009602
Principal address
9 York Road Martlesham Heath Ipswich Suffolk IP5 3TL
Trustees
Mrs J M Burrows Mrs S Lisette M P Shakespeare DWA Embery Mrs B M Gibbs M L Cook I M Read
Independent Examiner
Ballams Chartered Accountants Crane Court 302 London Road Ipswich Suffolk IP2 0AJ
Page 1
MARTLESHAM COMMUNITY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JANUARY 2022
Approved by order of the board of trustees on 21 April 2022 and signed on its behalf by:
DWA Embery - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MARTLESHAM COMMUNITY HALL
Independent examiner's report to the trustees of Martlesham Community Hall
I report to the charity trustees on my examination of the accounts of Martlesham Community Hall (the Trust) for the year ended 31 January 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Susan Fayers FCA Ballams Chartered Accountants Crane Court 302 London Road Ipswich Suffolk IP2 0AJ
27 April 2022
Page 3
MARTLESHAM COMMUNITY HALL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2022
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 50 - Charitable activities Hall hire 10,096 6,033 Other trading activities 2 26,246 - Investment income 3 1 - Total 36,393 6,033 EXPENDITURE ON Charitable activities Hall hire 39,451 1,597 NET INCOME/(EXPENDITURE) (3,058) 4,436 RECONCILIATION OF FUNDS Total funds brought forward 34,294 - TOTAL FUNDS CARRIED FORWARD 31,236 4,436 |
2022 Total funds £ 50 16,129 26,246 1 42,426 41,048 1,378 34,294 35,672 |
2021 Total funds £ 13,000 18,612 11,923 4 |
|---|---|---|
| 43,539 19,722 |
||
| 23,817 10,477 |
||
| 34,294 |
The notes form part of these financial statements
Page 4
MARTLESHAM COMMUNITY HALL
STATEMENT OF FINANCIAL POSITION
31 JANUARY 2022
| Unrestricted Restricted fund fund Notes £ £ CURRENT ASSETS Debtors 6 250 - Cash at bank 31,591 4,436 31,841 4,436 CREDITORS Amounts falling due within one year 7 (605) - NET CURRENT ASSETS 31,236 4,436 TOTAL ASSETS LESS CURRENT LIABILITIES 31,236 4,436 NET ASSETS 31,236 4,436 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
2022 Total funds £ 250 36,027 36,277 (605) 35,672 35,672 35,672 31,236 4,436 35,672 |
2021 Total funds £ - 34,294 |
|---|---|---|
| 34,294 - |
||
| 34,294 | ||
| 34,294 | ||
| 34,294 | ||
| 34,294 - |
||
| 34,294 |
The financial statements were approved by the Board of Trustees and authorised for issue on 21 April 2022 and were signed on its behalf by:
DWA Embery - Trustee
The notes form part of these financial statements
Page 5
MARTLESHAM COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. 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 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.
Financial instruments
The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans with related parties.
Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.
Page 6
continued...
MARTLESHAM COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022
2. OTHER TRADING ACTIVITIES
3.
| Hall hire INVESTMENT INCOME Deposit account interest |
2022 £ 26,246 2022 £ 1 |
2021 £ 11,923 |
|---|---|---|
| 2021 £ 4 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 January 2022 nor for the year ended 31 January 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 January 2022 nor for the year ended 31 January 2021.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 13,000 - Charitable activities Hall hire 18,612 - Other trading activities 11,923 - Investment income 4 - Total 43,539 - EXPENDITURE ON Charitable activities Hall hire 19,722 - NET INCOME 23,817 - RECONCILIATION OF FUNDS Total funds brought forward 10,477 - |
Total funds £ 13,000 18,612 11,923 4 |
|---|---|
| 43,539 19,722 |
|
| 23,817 10,477 |
continued...
Page 7
MARTLESHAM COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| fund | fund | funds | ||||
| £ | £ | £ | ||||
| TOTAL FUNDS CARRIED | ||||||
| FORWARD | 34,294 | - | 34,294 | |||
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||||
| 2022 | 2021 | |||||
| £ | £ | |||||
| Other debtors | 250 | - | ||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 2022 | 2021 | |||||
| £ | £ | |||||
| Other creditors | 605 | - | ||||
| 8. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At 1.2.21 | in funds | 31.1.22 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 34,294 | (3,058) | 31,236 | |||
| Restricted funds | ||||||
| Projector and PA Systems | - | 4,436 | 4,436 | |||
| TOTAL FUNDS | 34,294 | 1,378 | 35,672 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement | ||||
| resources | expended | in | funds | |||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 36,393 | (39,451) | (3,058) | |||
| Restricted funds | ||||||
| Projector and PA Systems | 6,033 | (1,597) | 4,436 | |||
| TOTAL FUNDS | 42,426 | (41,048) | 1,378 |
continued...
Page 8
MARTLESHAM COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.2.20 | in funds | 31.1.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 10,477 | 23,817 | 34,294 |
| TOTAL FUNDS | 10,477 | 23,817 | 34,294 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 43,539 | (19,722) | 23,817 |
| TOTAL FUNDS | 43,539 | (19,722) | 23,817 |
| A current year 12 months and prior year 12 months combined position is as | follows: | ||
| Net | |||
| movement | At | ||
| At 1.2.20 | in funds | 31.1.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 10,477 | 20,759 | 31,236 |
| Restricted funds | |||
| Projector and PA Systems | - | 4,436 | 4,436 |
| TOTAL FUNDS | 10,477 | 25,195 | 35,672 |
continued...
Page 9
MARTLESHAM COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JANUARY 2022
8. MOVEMENT IN FUNDS - continued
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 | 79,932 | (59,173) | 20,759 |
| Restricted funds | |||
| Projector and PA Systems | 6,033 | (1,597) | 4,436 |
| TOTAL FUNDS | 85,965 | (60,770) | 25,195 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 January 2022.
Page 10
MARTLESHAM COMMUNITY HALL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JANUARY 2022
| INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Hall hire Investment income Deposit account interest Charitable activities Grants Total incoming resources EXPENDITURE Charitable activities Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Cleaning contractors Cleaning materials Maintenance and repairs Window cleaning Refuse collection Licences and PRS Secretarial and booking exps Accountancy Fire safety Electrical testing Motor expenses Bank charges Building works Equipment Total resources expended Net income |
2022 £ 50 26,246 1 16,129 42,426 481 1,166 5,780 433 63 479 14,523 438 1,938 100 254 477 1,300 396 210 553 - 99 8,926 3,432 41,048 41,048 1,378 |
2021 £ 13,000 11,923 4 18,612 |
|---|---|---|
| 43,539 560 1,165 2,849 575 90 568 9,067 357 414 100 123 479 1,200 384 240 605 100 71 775 - |
||
| 19,722 | ||
| 19,722 | ||
| 23,817 |
This page does not form part of the statutory financial statements
Page 11