## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2022
for
Yapton and Ford Village Hall
Yapton and Ford Village Hall
Contents of the Financial Statements for the Year Ended 31 March 2022
||Page|
|---|---|
|Charity Information|1|
|Report of the Trustees|2|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6|
|Independent Examiner’s Report|11|
Yapton and Ford Village Hall
## Charity Information for the Year Ended 31 March 2022
|**TRUSTEES:**
|Mr D G Ambler (Chairman)|
|---|---|
||Mrs S J Boxall|
||Mrs G Field|
||Mrs J Bradley|
||Mr M Coleman|
||Mrs A V Boxall|
||Ms P Evans|
||Ms G Henry|
||Mr M Wingham|
|**REGISTERED ADDRESS:**|11 Graham Road|
||Yapton|
||West Sussex|
||BN18 0JT|
|**REGISTERED CHARITY**||
|**NUMBER:**|1020328|
|**INDEPENDENT EXAMINER:**|Rachel Hall|
||R S Hall and Co|
||27 Belle Meade Close|
||Woodgate|
||West Sussex|
||PO20 3YD|
1
Yapton and Ford Village Hall Report of the Trustees for the Year Ended 31 March 2022
The trustees present their report with the financial statements of the charity for the year ended 31 March 2022.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. **Risk management**
The trustees have a duty to identify and review risks to which the charity is exposed, and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **CONSTITUTION, OBJECTS AND PRINCIPAL ACTIVITIES**
The Charitable Trust is constituted by a Trust Deed conveyance dated 20 September 1988. The Charity was registered on 4 May 1993.
The charity's objects and principal activities, having due regard to the Trustees duty in Section 17(5) of the 2011 Charities Act concerning public benefit, during the year were as follows:-
1. To ensure the continued availability of the village hall for the members of the Yapton and Ford Community.
2. Letting the Village Hall to local users for community activities.
## **REVIEW OF ACTIVITIES**
Much has changed over the last year of Covid-19 pandemic restrictions, but it appears we are over the worst of it.
Bookings are picking up, and thanks to the continued support of both Ford and Yapton Parish Councils, together with some unrestricted financial grants, we are financially stable without recourse to the reserve fund which has been built up over past years.
Income has not yet returned to pre-pandemic levels but we are pleased that nearly all of our regular clubs and hirers have returned.
Some of the regular clubs which cater to the older members of our local community have suffered a loss of members, but we are working with them to attract new members and maintain their viability.
I must thank my fellow Management Committee members for their unfailing support throughout the last year. Our aim is not only to preserve the hall but to improve it, for the benefit of the local community.
## **TRUSTEES**
Mr D G Ambler (Chairman) Mrs S J Boxall Mrs G Field Mrs J Bradley Mr M Coleman Mrs A V Boxall Ms P Evans Ms G Henry Mr M Wingham
No expenses were reimbursed to Trustees in the year.
2
## Yapton and Ford Village Hall
## Report of the Trustees for the Year Ended 31 March 2022
## **TRUSTEES RESPONSIBILITIES**
The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed, 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 of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles of the Charities SORP;
- Make judgements and estimates that are reasonable and prudent
- State whether applicable accounting standards have been followed, subject to any 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 business.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ascertain to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the Trust Deed. 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.
## **RESERVES POLICY**
The trustees seek to retain sufficient general reserves that are deemed necessary to fund the on-going day-to-day operations of the charity. All monies received for designated or restricted purposes are shown in separate funds in the accounts.
## **ON BEHALF OF THE BOARD:**
.................................................................... D G Ambler Chairman Date: .............................................
3
## Yapton and Ford Village Hall
## Statement Of Financial Activities
## For the Year Ended 31 March 2022
|Note
2
Other trading activities
3
Investment income
**Total**
4
Charitable activities
5
Support costs
6
**Total**
**_Net income / (expenditure)_**
Transfers between funds
**_Net movement in funds_**
**Total funds brought forward**
**_Total funds carried forward_**
10
**Resources expended**
Charitable Activities
Other receipts
Donations and legacies
**Income**
Raising funds|**Total**
**Total**
**Year Ended**
**Year Ended**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
10,691
-
10,691
22,377
25,274
-
25,274
10,163
-
-
-
-
4
-
4
14
-
-
-
-
**Unrestricted**
**funds**
**Restricted**
**funds**|
|---|---|
||35,969 - 35,969
32,554|
||-
-
-
-
21,417
3,005
24,422
25,485
978
-
978
1,044|
||22,395
3,005
25,400
26,529|
||13,574
(3,005)
10,569
6,025
-
-
-
-|
||13,574
(3,005)
10,569
6,025
44,381
29,633
74,014
67,989|
||**57,955**
**26,628**
**84,583**
**74,014**|
4
## Yapton Village Hall
|Balance Sheet
31 March 2022
31.3.22
Notes
£
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Stock
15
Debtors
8
1,123
Cash at bank and in hand
73,180
74,318
**CREDITORS**
Amounts falling due within one year
9
1,757
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**RESERVES**
Restricted funds
10
General Unrestricted Fund
10|£
12,022
72,561
84,583
57,955
26,628
84,583|31.3.21
£
15
186
59,387
59,588
601|£
15,027
58,987|
|---|---|---|---|
||||74,014|
||||44,381
29,633|
||||74,014|
The financial statements were approved by the Trustee on ............................................. and were signed on its behalf by:
.................................................................... Trustee .................................................................... Trustee
5
Yapton and Ford Village Hall
Notes to the Financial Statements for the Year Ended 31 March 2022
## 1. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements have been prepared under the historical cost convention, and include the results of the charity's operations, all of which are continuing.
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102); and with the Charities Act 2011.
## **Income**
Voluntary income and donations are accounted for as they are received.
Income from charitable activities is shown gross, with associated costs included in direct charitable expenditure.
Grants and donations are only included in the Statement Of Financial Activities when the charity has unconditional entitlement to the resources.
Investment income (bank interest) is included in the accounts when receivable.
No permanent endowments or material legacies were received in the year.
Income from hire of the village hall is recorded as incoming resources from charitable activities.
## **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 – 20% on reducing balance
## **Support Costs**
Support costs include the cost of the preparation and independent examination of the statutory accounts, together with associated accountancy and bookkeeping services, and expenditure on management and administration of the charity, not directly related to charitable activities or fundraising ventures all of which are allocated to unrestricted general funds.
6
Yapton and Ford Village Hall
## Notes to the Financial Statements for the Year Ended 31 March 2022
## 2 **DONATIONS AND LEGACIES**
|Donations and gifts
Grants
3
**OTHER TRADING ACTIVITIES**
Fundraising events
4
**RAISING FUNDS**
Fundraising costs
Advertising|**Total**
**Total**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
24
-
24
0
10,667
-
10,667
22,377
**Restricted**
**funds**
**Unrestricted**
**funds**|
|---|---|
||10,691
-
10,691
22,377|
||**Total**
**Total**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
-
-
-
-
**Unrestricted**
**funds**
**Restricted**
**funds**|
||-
-
-
-|
||**Total**
**Total**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
- -
-
-
-
-
-
-
**Unrestricted**
**funds**
**Restricted**
**funds**|
||-
-
-
-|
7
Yapton and Ford Village Hall
## Notes to the Financial Statements - continued
## for the Year Ended 31 March 2022
## 5 **CHARITABLE ACTIVITIES**
|**Total**
**Total**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
Kitchen / hall supplies & equipment
- -
-
-
Cleaning
294 -
294
80
Licenses
271 -
271
346
Insurance
874 -
874
822
Light and heat
4,266 -
4,266
3,729
Repairs and maintenace
3,115 -
3,115
4,987
Rent and rates
1,547 -
1,547
715
Gross wages
11,050 -
11,050
11,050
Depreciation
- 3,005
3,005
3,756
21,417
3,005
24,422
25,485
5a **STAFF COSTS**
**31 March 2022**
**31 March 2021**
Average number of employees
1
1
6
**SUPPORT COSTS**
**31 March 2022**
**31 March 2021**
Administrative expenses
498
564
Interest
-
-
Independent Examiner
480
480
978
1,044
**Unrestricted**
**funds**
**Restricted**
**funds**|**Total**
**Total**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
- -
-
-
294 -
294
80
271 -
271
346
874 -
874
822
4,266 -
4,266
3,729
3,115 -
3,115
4,987
1,547 -
1,547
715
11,050 -
11,050
11,050
- 3,005
3,005
3,756
**Unrestricted**
**funds**
**Restricted**
**funds**|**Total**
**Total**
**31 March 2022**
**31 March 2021**
**£**
**£**
**£**
**£**
- -
-
-
294 -
294
80
271 -
271
346
874 -
874
822
4,266 -
4,266
3,729
3,115 -
3,115
4,987
1,547 -
1,547
715
11,050 -
11,050
11,050
- 3,005
3,005
3,756
**Unrestricted**
**funds**
**Restricted**
**funds**|
|---|---|---|
||21,417
3,005|24,422
25,485|
|||**31 March 2022**
**31 March 2021**
1
1
**31 March 2022**
**31 March 2021**
498
564
-
-
480
480
978
1,044|
8
Yapton and Ford Village Hall
## Notes to the Financial Statements - continued for the Year Ended 31 March 2022
## 7 **FIXED ASSETS**
|7
**FIXED ASSETS**||||
|---|---|---|---|
|**COST**
At 1 April 2021
Additions
Disposal
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for the year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021
8
**DEBTORS**
Trade debtors
9
**CREDITORS**
Trade creditors
Refundable deposits
Accruals|**FIXTURES**
**& FITTINGS**
41,399
-
-
41,399
26,372
3,005
29,377
12,022
15,027
**31 March 2022**
1,123
1,123
**31 March 2022**
1,127
150
480
1,757||**TOTAL**
41,399
-
-|
||||41,399|
||||26,372
3,005
-|
||||29,377|
||||12,022|
||||15,027|
|||**31 March 2021**
186||
|||186||
|||**31 March 2021**
121
-
480||
|||601||
9
Yapton and Ford Village Hall
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
## 10 **ANALYSIS OF ASSETS AND LIABILITIES REPRESENTING EACH TYPE OF FUND**
|Fixed assets
Stock
Debtors
Cash
Creditors
Total|**General Funds**
**Restricted**
**Funds**
**Total 31 March**
**2022**
£
£
£
-
12,022
12,022
15
-
15
1,123
-
1,123
58,574
14,606
73,180
(1,757)
-
(1,757)|
|---|---|
||57,955
26,628
84,583|
## 11 **TRANSACTIONS WITH RELATED PARTIES**
No remuneration was paid to Trustees in the year (2021 - NIL).
Reimbursed expenses paid to Trustees totalled £NIL (2021 - NIL)
10
Yapton and Ford Village Hall
## Independent Examiner’s Report to the Trustees of Yapton and Ford Village Hall For the Year Ended 31 March 2022
I report on the accounts of the charity for the Year Ended 31 March 2022, which are set out on pages 4 to 10.
## **Respective responsibilities of trustees and examiner**
The charity's trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act,
- • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145 (5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the
- 2011 Act
have not been met ; or
reached.
Rachel Hall R S Hall and Co 27 Belle Meade Close Woodgate Chichester West Sussex PO20 3YD
Date: 5 December 2022
11