## Accounts for 1/11/19 to 31/10/2020 _**File : FullAccounts~31Oct20 for audit.xlxs Binder Accounts 19~20.pdf**_ _**Prepared : 16/01/2020**_ Beer Village Heritage Ltd - **Company Number : 3857838 Charity Number : 1087162** _**Note :**_ _**[from2018/2019] Charity Commission is currently arranging change of status of Beer Village Heritage Ltd from a Limited Company to a Charitable Incorporated Organisation (CIO) and subsequently decoupling it from Companies House. Process is in delay due to corona virus pandemic issues.**_ ## **Contents** **Cover Page 1 Profit & loss Page 2 Balance sheet Page 3 Workings Page 4 I & E log Page 5 Depreciation schedule** **Beer Village Heritage P1/5** Profit & Loss for year end 31st October 2020 |**Income**|**' 2020**|**' 2020**|**2019**|**2019**|**Notes**| |---|---|---|---|---|---| |Bomb Shelter donation box
Fine Foundation donation box
Rockpooling
Book Donations
Talks donations
Membership donations
Fine Foundation donation
Bomb Shelter exhibitions donations
Walk & Talk donations
Devon Wildlife Trust (bats etc)
Chagford Walk & Talk donations
Axe Valley Runners
Bank error in BVH favour
Coffee Morning donations
Sundry donations
Regatta donations
Craft Fayre donations
Donations other
DCC Grant
RHLG Grant
Fossil Fun - Regatta
Ladram Bay donation
EDDC (bat project)
**Total(rounded)**|1476.70
96.00
10000.00
344.20|**11917**|244.79
568.92
194.50
25.00
45.00
120.00
365.00
550.00
0.05
167.35
176.20
88.33
30.73|**2576**|details @ I&E log, P4
UK Govnt covid coping grant| ||||||| |**Expenditure**|||**2019**|**2019**|| |---|---|---|---|---|---| |Repairs & renewals (Python control unit)
Groves electrical
Sam Rose & Ass (CIO conversion)
Electricity
Mariners Hall
Rent to BPC
Insurance
Website
Educational
Audit
Fine Foundation repairs & redecorations
Companies House
Helping hand litter pickers
Bat Project
_Sub-total_|400.00
379.44
326.00
450.18
100.77
870.56|_2526.95_|31.94
195.00
341.29
50.00
320.00
382.02
76.76
13.00
65.84|_1475.85_|Not yet drawn
From IC & EXP account| |Depreciation|||3250||See "Workings" tab W1| |**Total(rounded)**||**2527**||**4726**|Sum of all expenditure lines| |**NET INCOME**||**9390**|||| |**NET INCOME**||**9390**||**-2150**|.| ||| |---|---| |**Beer Village Heritage**
Balance Sheet foryear end 31st October 2020|**P2/5**| ||| |**FIXED ASSETS**|**2020**||**2019**||||**Notes**| |---|---|---|---|---|---|---|---| |Intangible asets|||||||| |Tangible assets|19,500||22,750||||See 'Workings' tab,W1 : BV Centre| |Investments|||||||| |Total Fixed assets||19,500||22,750|||| ||||||||| |CURRENT ASSETS|||||||| |Stocks|||||||| |Debtors|||||||| |Cash at bank and in hand|20,258||10,868||||See 'Workings' tab,W2 : closingBB| |Investments|||||||| |Total Current Assets||20,258||10,868|||| ||||||||| |Creditors < 1year|||||||| ||||||||| |**NET CURRENT ASSETS/(LIABILITIES)**||**39,758**||**33,618**|||BV Heritage Centre + closingBB| ||||||||| |Creditors > 1year|||||||| |Provisions|||||||| ||||||||| |**TOTAL ASSETS/(LIABILITIES)**||**39,758**||**33,618**|||| ||||||||| ||||||||| |**CAPITAL AND RESERVES**|||||||| |Called upshare capital|||||||| |Sharepremium|||||||| |Revaluation reserve|||||||| |Other reserves|||||||| |Profit & loss account||39,758||33,618|||See 'Workings' tab,W3| ||||||||| |**TOTAL SHAREHOLDER FUNDS**||**39,758**||**33,618**|||| ## _**Note** - only last 2 complete years info actually reqd_ Approved by : Eric Cozens on 16/12/20 **WORKINGS TO BEER VILLAGE HERITAGE ACCOUNTS** **P3/5** **Year end 31/10/2020** ## **W1 Fixed assets** ## _Notes_ _This is the Heritage Centre cost to build & prepare for service minus total depreciation to date. It assumes that the Heritage Centre will have a useful economic life of 20 years. This will attract depreciation costs of 5% per year. Repairs to the Heritage Centre (i.e to restore it to its original state) are normal expenditure requiring no discrete means to account for them. Any improvements/enhancements to the Centre are normal expenditure unless they add to the Centre's open market value - none such have occurred to date._ ||**2020**
**2019**
**2018**
**2017**
**2016**
Cost at 1 November
65,000
65,000
65,000
65,000
65,000 Initial cost of Heritage Centre
Additions
0
0
0
0
0 Cost of enchancements made to Centre which have increased open market value
Disposals
0
0
0
0
0 Deduct here any value included in cost that is no longer in use
Cost at 31 October
65,000
65,000
65,000
65,000
65,000
Depreciation at 1 November (cum)
42,250
39,000
35,750
32,500
29,250 Must equal depreciation at 31 October for previous year.
Charge for the year
3,250
3,250
3,250
3,250
3,250 Cost of Centre / expected life (65,000/20 years = £3250 per year)
Depreciation at 31 October
45,500
42,250
39,000
35,750
32,500
BOOK VALUE
19,500
22,750
26,000
29,250
32,500
**Cash at bank and in hand**
_Notes_
_This is annual reconciliation of the bank balance prepared by Treasurer_
Balance at 1 November
10,868
9,768
6,733
9,777
Total income for the year
11,917
2,576
4,321
6,979
Total expenditure for the year
-2,527
-1,476
-1,286 -10,023
Cash expenditure per the bank account (i.e. excl depreciation)
Balance at 31 October
20,258
10,868
9,768
6,733
9,777
**Profit & Loss Account**
BV of fixed assets @ previous Y/E (31 Oct)
22,750
26,000
29,250
32,500
35,750
Add bank balance @ previous Y/E (31 Oct)
10,868
9,768
6,733
9,777
Closing balance @ previous Y/E (31 Oct)
33,618
35,768
35,983
42,277
See balance sheet - BV Heritage Centre + closing bank balance
Net income for account year
9,390
-2,150
-215
-6,294
Balance @ Y/E, following 31 October
43,008
33,618
35,768
35,983| |---|---| |**W2 **|| ||| |**W3 **|| ||BV of fixed assets @ previous Y/E (31 Oct)| ||Add bank balance @ previous Y/E (31 Oct)| ||Closing balance @ previous Y/E (31 Oct)
Net income for account year
Balance @ Y/E, following 31 October| **Beer Village Heritage Income & Expenditure to y/e 31/10/20** **P4/5** |**Beer Village Herita**|**Beer Village Herita**|**ge**|**Income & Expenditure to y/e 31/10**|**Income & Expenditure to y/e 31/10**|**Income & Expenditure to y/e 31/10**|**Income & Expenditure to y/e 31/10**|**/20**|**/20**||||||**P4/5**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||**INCOME (£)**|||||||**EXPENDITURE (£)**|||||| |||Other|Donation|Donation|Donation|Donation|Donation|Donation||Other|Cheque|Cheque||**Bank balance**|**REMARK**| |**Date**|**Ref No**|**Credit**|**Bomb**
**Shelter**|**Fine**
**Foundation**
**Centre**|**Bats,**
**Devon**
**Wildlife**
**Trsut**|**Books &**
**Posters**|**Talk or**
**Walk**|**Member-**
**ship**|**Totals**|**Debit**|**Fine**
**Foundation**
**Centre**|**Web Site**|**Totals**||| |31.10.19|Bal BF|**10867.60**||||||||||||**10867.60**|Confirmed byStatement| |26.11.19|||25.50|63.50|||||89.00||||0.00|**10956.60**|Donation| |10.12.20|||||||||0.00|-400.00|||-400.00|**10556.60**|Sam Rose & Associates - CIO advice etc| |23.12.20|000277||||||||0.00|||-76.79|-76.79|**10479.81**|Fast Hosts - accounts recurringcharge| ||000276||||||||0.00|||-23.98|-23.98|**10455.83**|Fast Hosts - domain renewal charge| |7.1.20|||6.48||146.02||||152.50||||0.00|**10608.33**|Donation| ||||||||40.00||40.00||||0.00|**10648.33**|Donation| |13.1.20||50.00|||||||50.00||||0.00|**10698.33**|Bob & Andy| |31.1.20||344.20|||||||344.20||||0.00|**11042.53**|Batsproject(EDDC)| |20.3.20|||||||||0.00|-870.56|||-870.56|**10171.97**|Norah for bat expenditure| |7.4.20|||||526.20||||526.20||||0.00|**10698.17**|Devon Wildlife Fund| |27.4.20||550.00|11.00|||||9.00|570.00||||0.00|**11268.17**|Axe ValleyRunners| |20.6.20||10000.00|||||||10000.00||||0.00|**21268.17**|RHLGgrant(covid), Heritage Centre| |15.8.20|000280||||||||0.00|-379.44|||-379.44|**20888.73**|EDFA electricity year end to 31/3/20| |11.09.20||38.60|10.40||||||49.00||||0.00|**20937.73**|Table topsales| |12.10.20|||||||||0.00|-450.18|||-450.18|**20487.55**|ESC reimbursement for CH & Zurich fees| |22.10.20|||||||||0.00||-326.00||-326.00|**20161.55**|BPC rent cheque notyet drawn| |23.10.20||30.00|66.00|(Artist donation)|||||96.00||||0.00|**20257.55**|Balance hypothetical - to be confirmed| |**Totals**||**11012.80**|**119.38**|**63.50**|**672.22**|**0.00**|**40.00**|**9.00**|**11916.90**|**-2100.18**|**-326.00**|**-100.77**|**-2526.95**||18779.90| |||||||||||Opening
10,867.60
Closing
20,257.55
9,389.95|||||| |||Total income||11,916.90|||Bank Balance|||Opening|10,867.60||||| |||Total Expenditure||-2,526.95||||||Closing|20,257.55||||| |||Profit||9,389.95|||Profit||||9,389.95||||| **P5/5** ## **Beer Village Heritage Centre :** (aka Fine Foundation Centre) |**Beer Village Heritage Centre :**
(aka Fine Foundation Centre)|**Beer Village Heritage Centre :**
(aka Fine Foundation Centre)|**Beer Village Heritage Centre :**
(aka Fine Foundation Centre)|**Beer Village Heritage Centre :**
(aka Fine Foundation Centre)|**Beer Village Heritage Centre :**
(aka Fine Foundation Centre)|**Beer Village Heritage Centre :**
(aka Fine Foundation Centre)| |---|---|---|---|---|---| |Depreciation Schedule|||||| |**31/10/:**|**Age**|**Capital**|**Depreciation**
**Annual**
**Cum**||**Book**| ||**(yrs)**|||**Cum**|**Value**| |2006|0|65,000|0|0|65,000| |2007|1|65,000|3,250|3,250|61,750| |2008|2|65,000|3,250|6,500|58,500| |2009|3|65,000|3,250|9,750|55,250| |2010|4|65,000|3,250|13,000|52,000| |2011|5|65,000|3,250|16,250|48,750| |2012|6|65,000|3,250|19,500|45,500| |2013|7|65,000|3,250|22,750|42,250| |2014|8|65,000|3,250|26,000|39,000| |2015|9|65,000|3,250|29,250|35,750| |2016|10|65,000|3,250|32,500|32,500| |2017|11|65,000|3,250|35,750|29,250| |2018|12|65,000|3,250|39,000|26,000| |2019|13|65,000|3,250|42,250|22,750| |2020|14|65,000|3,250|45,500|19,500| |2021|15|65,000|3,250|48,750|16,250| |2022|16|65,000|3,250|52,000|13,000| |2023|17|65,000|3,250|55,250|9,750| |2024|18|65,000|3,250|58,500|6,500| |2025|19|65,000|3,250|61,750|3,250| |2026|20|65,000|3,250|65,000|0|