``` REGISTERED CHARITY NUMBER: 1071575 ``` ``` Report of the Trustees and ``` ``` Unaudited Financial Statements ``` ``` for the Year Ended 31 December 2023 ``` ``` for ``` ``` Harby Village Hall ``` ``` Clayton & Brewill Chartered Accountants Cawley House 149-155 Canal Street Nottingham Nottinghamshire NG1 7HR ``` ``` Harby Village Hall ``` ``` Contents of the Financial Statements for the year ended 31 December 2023 ``` ||**`Page`**|**`Page`**|**`Page`**| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`2`| |**`Independent Examiner's Report`**||`3`|| |**`Statement of Financial Activities`**||`4`|| |**`Balance Sheet`**||`5`|| |**`Notes to the Financial Statements`**|`6`|`to`|`9`| |**`Detailed Statement of Financial Activities`**||`10`|| ## **`Harby Village Hall`** ## **`Report of the Trustees for the year ended 31 December 2023`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended 31December2023.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities: StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` HarbyVillageHallexistsasacharitytoprovidealocalamenityforthevillageofHarbyinthecounty of Leicestershire and the surrounding area. ``` ## **`Public benefit`** ``` ThetrusteesconfirmthattheyhavereferredtotheCharityCommission'sguidanceonpublic benefit when reviewing the charity's aim and objectives and in planning future activities and policies. ``` ## **`ACHIEVEMENT AND PERFORMANCE`** ## **`Charitable activities`** ``` Thecharityhascontinuedtoachieveitsobjectsofprovidinganamenityforvillageandsurrounding area. Incomefromhallhireimprovedintheyearto£12,438from£11,151.Thecharityreceivedan additional S106governmentgrantof£27,431addingtothe£21,623broughtforward,The£49,054are restricted funds and will be used to finance any future development of the hall. ``` ## **`Fundraising activities`** ``` Fundraisingincomeandcostsbothimprovedintheyearwithincomenetofexpensesupto£10,385 from £8,872.LadiesNightagainprovedtobetheleadingfundraisingeventraising£2,053comparedto £1,676 last year. ``` ## **`FINANCIAL REVIEW`** ## **`Reserves policy`** ``` Itisthepolicyofthecharitytomaintainreservesatalevelwhichequatestoapproximatelytwo months expenditure.Thisprovidessufficientfundstocovercosts.Reservesweremaintainedatthis level throughout the year. ``` ``` The statement of financial activities for the year is set out on page 4. ``` ## **`FUTURE PLANS`** ``` Furtherstepshavebeentakentowardsthenewhallprojectbutthesehavebeensloweddowndueto the pandemic. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` Thecharityiscontrolledbyitsgoverningdocument,adeedoftrustdated30thMarch1987, and constitutes an unincorporated charity. ``` ## **`Recruitment and appointment of new trustees`** ``` Wherethereisarequirementfornewtrusteestheseareidentifiedandappointedbythe remaining trustees.Thechairmanofthetrusteesisresponsiblefortheinductionofanynewtrusteewhich involves awarenessofatrustee'sresponsibilities,thegoverningdocument,administrativeprocedures,and the history and philosophical approach of the charity. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`** ``` 1071575 ``` ## **`Principal address`** ``` 40 School Lane Harby Melton Mowbray Leicestershire LE14 4BZ ``` ``` Page 1 ``` ``` Harby Village Hall ``` ## **`Report of the Trustees for the year ended 31 December 2023`** ## **`Trustees`** ``` A T Dunlop Y M Gay J Neale (resigned 25.5.23) P Gay M Neale L Fulton J Hinks S Kimbell (appointed 25.5.23) C Wormold (appointed 25.5.23) ``` ## **`Independent Examiner`** ``` Clayton & Brewill Chartered Accountants Cawley House 149-155 Canal Street Nottingham Nottinghamshire NG1 7HR ``` ``` Approvedbyorderoftheboardoftrusteeson.............................................andsignedonits behalf by: ``` ``` ....................................................... P Gay - Trustee ``` ``` Page 2 ``` ## **`Independent Examiner's Report to the Trustees of Harby Village Hall`** ## **`Independent examiner's report to the trustees of Harby Village Hall`** ``` IreporttothecharitytrusteesonmyexaminationoftheaccountsofHarbyVillageHall(theTrust)for the year ended 31 December 2023. ``` ## **`Responsibilities and basis of report`** ``` AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance with the requirements of the Charities Act 2011 ('the Act'). ``` ``` IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheAct and incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission under Section 145(5)(b) of the Act. ``` ## **`Independent examiner's statement`** ``` Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention 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 Trust as required by Section 130 of the Act; or` `2. the accounts do not accord with those records; or` `3. 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.` ``` Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be reached. ``` ``` Yvonne Jackson BSc (Hons) FCA ``` ``` Clayton & Brewill Chartered Accountants Cawley House 149-155 Canal Street Nottingham Nottinghamshire NG1 7HR ``` ``` Date: ............................................. ``` ``` Page 3 ``` ## **`Harby Village Hall`** ## **`Statement of Financial Activities for the year ended 31 December 2023`** |`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`391`
**`Charitable activities`**
`Hall hire`
`12,438`
`Other trading activities`
`2`
`22,418`
**`Total`**
`35,247`
**`EXPENDITURE ON`**
`Raising funds`
`12,033`
**`Charitable activities`**
`Hall hire`
`20,793`
**`Total`**
`32,826`
**`NET INCOME`**
`2,421`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`237,719`
**`TOTAL FUNDS CARRIED FORWARD`**
`240,140`|`Restricted`
`fund`
`£`
`-`
`-`
`27,431`
`27,431`
`-`
`-`
`-`
`27,431`
`21,623`
`49,054`|`2023`
`Total`
`funds`
`£`
`391`
`12,438`
`49,849`
`62,678`
`12,033`
`20,793`
`32,826`
`29,852`
`259,342`
`289,194`|`2022`
`Total`
`funds`
`£`
`83`
`11,151`
`20,012`| |---|---|---|---| ||||`31,246`| ||||`8,473`
`15,648`| ||||`24,121`| ||||`7,125`
`252,217`| ||||`259,342`| ## **`CONTINUING OPERATIONS`** ``` All income and expenditure has arisen from continuing activities. ``` ``` The notes form part of these financial statements ``` ``` Page 4 ``` ## **`Harby Village Hall`** ## **`Balance Sheet 31 December 2023`** |`Unrestricted`
`fund`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`4`
`168,404`
**`CURRENT ASSETS`**
`Stocks`
`5`
`1,421`
`Debtors`
`6`
`8,513`
`Cash at bank and in hand`
`63,115`
`73,049`
**`CREDITORS`**
`Amounts falling due within one year`
`7`
`(1,313)`
**`NET CURRENT ASSETS`**
`71,736`
**`TOTAL ASSETS LESS CURRENT`**
**`LIABILITIES`**
`240,140`
**`NET ASSETS`**
`240,140`
**`FUNDS`**
`8`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`fund`
`£`
`5,000`
`-`
`-`
`46,889`
`46,889`
`(2,835)`
`44,054`
`49,054`
`49,054`|`2023`
`Total`
`funds`
`£`
`173,404`
`1,421`
`8,513`
`110,004`
`119,938`
`(4,148)`
`115,790`
`289,194`
`289,194`
`240,140`
`49,054`
`289,194`|`2022`
`Total`
`funds`
`£`
`175,866`
`2,526`
`8,235`
`76,871`
`87,632`
`(4,156)`
`83,476`
`259,342`
`259,342`
`237,719`
`21,623`
`259,342`| |---|---|---|---| ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on ............................................. and were signed on its behalf by: ``` ``` ............................................. ``` ``` P Gay - Trustee ``` ``` ............................................. A T Dunlop - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 5 ``` ``` Harby Village Hall ``` ## **`Notes to the Financial Statements for the year ended 31 December 2023`** ## **`1. ACCOUNTING POLICIES`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities: StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102) (effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements have been prepared under the historical cost convention. ``` ## **`Financial reporting standard 102 - reduced disclosure exemptions`** ``` Thecharityhastakenadvantageofthefollowingdisclosureexemptioninpreparingthese financial statements,aspermittedbyFRS102'TheFinancialReportingStandardapplicableintheUK and Republic of Ireland': ``` - `the requirements of Section 7 Statement of Cash Flows.` ## **`Income`** ``` AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they have been allocated to activities on a basis consistent with the use of resources. ``` ## **`Tangible fixed assets`** ``` Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its estimated useful life. ``` ``` Freehold property- 2% of cost or valuation Fixtures and fittings- 25% on reducing balance ``` ``` There is no depreciation charged on land. ``` ## **`Stocks`** ``` Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for obsolete and slow moving items. ``` ## **`Taxation`** ``` The charity is exempt from tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the trustees. ``` ``` Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular restricted purposes. ``` ``` Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial statements. ``` ``` continued... ``` ``` Page 6 ``` ``` Harby Village Hall ``` ## **`Notes to the Financial Statements - continued for the year ended 31 December 2023`** ## **`2. OTHER TRADING ACTIVITIES`** |**`OTHER TRADING ACTIVITIES`**||| |---|---|---| |`Fundraising events`
`Covid grant`
`S106 Langer Lane grant`|`2023`
`£`
`22,418`
`-`
`27,431`
`49,849`|`2022`
`£`
`17,345`
`2,667`
`-`| |||`20,012`| ## **`3. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023 nor for the year ended 31 December 2022. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31December2023norforthe year ended 31 December 2022. ``` ## **`4. TANGIBLE FIXED ASSETS`** |**`4.`**|**`TANGIBLE FIXED ASSETS`**||||| |---|---|---|---|---|---| |||||`Fixtures`|| ||||`Freehold`|`and`|| ||||`property`|`fittings`|`Totals`| ||||`£`|`£`|`£`| ||**`COST`**||||| ||`At 1 January 2023`|`197,978`||`30,193`|`228,171`| ||`Additions`||`-`|`1,666`|`1,666`| ||`At 31 December 2023`|`197,978`||`31,859`|`229,837`| ||**`DEPRECIATION`**||||| ||`At 1 January 2023`||`23,520`|`28,785`|`52,305`| ||`Charge for year`||`3,360`|`768`|`4,128`| ||`At 31 December 2023`||`26,880`|`29,553`|`56,433`| ||**`NET BOOK VALUE`**||||| ||`At 31 December 2023`|`171,098`||`2,306`|`173,404`| ||`At 31 December 2022`|`174,458`||`1,408`|`175,866`| |**`5.`**|**`STOCKS`**||||| |||||`2023`|`2022`| |||||`£`|`£`| ||`Stocks`|||`1,421`|`2,526`| |**`6.`**|**`DEBTORS: AMOUNTS FALLING DUE`**|**`WITHIN ONE YEAR`**|||| |||||`2023`|`2022`| |||||`£`|`£`| ||`Trade debtors`|||`2,075`|`1,943`| ||`Prepayments`|||`6,438`|`6,292`| |||||`8,513`|`8,235`| ``` continued... ``` ``` Page 7 ``` ``` Harby Village Hall ``` ## **`Notes to the Financial Statements - continued for the year ended 31 December 2023`** ## **`7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** ||`2023`|`2022`| |---|---|---| ||`£`|`£`| |`Other creditors`|`4,148`|`4,156`| ## **`8. MOVEMENT IN FUNDS`** |`At 1.1.23`
`£`
**`Unrestricted funds`**
`General fund`
`237,719`
**`Restricted funds`**
`Village Hall building fund`
`21,623`
**`TOTAL FUNDS`**
`259,342`
`Net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`35,247`
**`Restricted funds`**
`Village Hall building fund`
`27,431`
**`TOTAL FUNDS`**
`62,678`
**`Comparatives for movement in funds`**
`At 1.1.22`
`£`
**`Unrestricted funds`**
`General fund`
`230,594`
**`Restricted funds`**
`Village Hall building fund`
`21,623`
**`TOTAL FUNDS`**
`252,217`|`Net`
`movement`
`in funds`
`£`
`2,421`
`27,431`
`29,852`
`Resources`
`expended`
`£`
`(32,826)`
`-`
`(32,826)`
`Net`
`movement`
`in funds`
`£`
`7,125`
`-`
`7,125`|`At`
`31.12.23`
`£`
`240,140`
`49,054`
`289,194`
`Movement`
`in funds`
`£`
`2,421`
`27,431`
`29,852`
`At`
`31.12.22`
`£`
`237,719`
`21,623`
`259,342`| |---|---|---| ``` Comparative net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`31,246`
`(24,121)`
`7,125`
`31,246`
`(24,121)`
`7,125`| |---|---| ``` continued... ``` ``` Page 8 ``` ``` Harby Village Hall ``` ## **`Notes to the Financial Statements - continued`** ## **`for the year ended 31 December 2023`** ## **`8. MOVEMENT IN FUNDS - continued`** ``` A current year 12 months and prior year 12 months combined position is as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Village Hall building fund`
**`TOTAL FUNDS`**|`At 1.1.22`
`£`
`230,594`
`21,623`
`252,217`|`Net`
`movement`
`in funds`
`£`
`9,546`
`27,431`
`36,977`|`At`
`31.12.23`
`£`
`240,140`
`49,054`
`289,194`| |---|---|---|---| ``` Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Village Hall building fund`
**`TOTAL FUNDS`**|`Incoming`
`Resources`
`Movement`
`resources`
`expended`
`in funds`
`£`
`£`
`£`
`66,493`
`(56,947)`
`9,546`
`27,431`
`-`
`27,431`
`93,924`
`(56,947)`
`36,977`| |---|---| ## **`9. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 December 2023. ``` ``` Page 9 ``` ## **`Harby Village Hall`** ## **`Detailed Statement of Financial Activities for the year ended 31 December 2023`** |**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
**`Other trading activities`**
`Fundraising events`
`Covid grant`
`S106 Langer Lane grant`
**`Charitable activities`**
`Hall hire`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Other trading activities`**
`Fundraising costs`
**`Charitable activities`**
`Cleaning`
`Rates and water`
`Insurance`
`Light and heat`
`Cleaning materials`
`Repairs and maintenance`
`Depreciation of freehold property`
`Depreciation of fixtures and fittings`
**`Support costs`**
**`Finance`**
`Telephone`
`Sundries and licences`
**`Governance costs`**
`Accountancy and legal fees`
`Total resources expended`
**`Net income`**|`2023`
`£`
`391`
`22,418`
`-`
`27,431`
`49,849`
`12,438`
`62,678`
`12,033`
`1,230`
`595`
`2,096`
`4,963`
`62`
`4,921`
`3,360`
`768`
`17,995`
`973`
`691`
`1,664`
`1,134`
`32,826`
`29,852`|`2022`
`£`
`83`
`17,345`
`2,667`
`-`| |---|---|---| |||`20,012`
`11,151`| |||`31,246`
`8,473`
`1,185`
`655`
`2,002`
`3,166`
`118`
`2,256`
`3,360`
`469`| |||`13,211`
`826`
`645`| |||`1,471`
`966`| |||`24,121`| |||`7,125`| ``` This page does not form part of the statutory financial statements ``` ``` Page 10 ```