2021-12-31-accounts - The Little Aston Village Hall

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

THE LITTLE ASTON VILLAGE HALL

Little Aston Lane, Little Aston, Sutton Coldfield, B74 3UF Registered Charity Number: 1091921

Report for the Trustees and Unaudited Financial Statements

For the Year Ended 31 December 2021

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

The Financial Statements for the year ended 31 December 2021

Table	Table	of Contents
1.	REFERENCE AND ADMINISTRATIVE DETAILS ............................................................. 3
	1.1.	Registered Charity Number - 1091921 ....................................................................... 3
	1.2.	Objectives and Activities ............................................................................................ 3
	1.3.	Review of Charitable Activities in 2021 ...................................................................... 4
	1.4.	Public Benefit ............................................................................................................. 4
2.	FINANCIAL REVIEW ........................................................................................................ 5
	2.1.	Reserves Policy ......................................................................................................... 5
	2.2.	Trustees Responsibility Statement ............................................................................. 5
3.	INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LITTLE ASTON
VILLAGE HALL ........................................................................................................................ 6
	3.1.	Respective responsibilities of trustees and examiner ................................................. 6
	3.2.	Basis of the independent examiner’s report ............................................................... 6
	3.3.	Independent examiner’s statement ............................................................................ 6
4.	STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2021 ......... 7
5.	BALANCE SHEET 31 DECEMBER 2021.......................................................................... 8
6.	NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2021 ...... 9
	6.1.	ACCOUNTING POLICIES ......................................................................................... 9
	6.1.1.	Accounting convention ............................................................................................... 9
	6.1.2.	Incoming resources .................................................................................................... 9
	6.1.3.	Resources expended ................................................................................................. 9
	6.1.4.	Taxation ..................................................................................................................... 9
	6.1.5.	Fund Accounting ........................................................................................................ 9
	6.2.	TRUSTEES’ REMUNERATION AND BENEFITS ....................................................... 9
	6.3.	MOVEMENT IN FUNDS ............................................................................................ 9

Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

LITTLE ASTON VILLAGE HALL

Report of the Trustees for the Year Ended 31 December 2021

The trustees present their report with the financial statements of the charity for the year ended 31[st] December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (effective 1[st] January 2019).

1. REFERENCE AND ADMINISTRATIVE DETAILS

1.1. Registered Charity Number - 1091921

Address:

Little Aston Lane, Little Aston, Sutton Coldfield, B74 3UF

Trustees during the Reporting Period:

Representing Role Dr R G Paxton Little Aston Lane Chairman Mr G Clement Elected Treasurer Mrs E Paxton Elected Booking Secretary Mrs L Wrack Elected Mr S Bennett Little Aston Community Association Mrs M Pye St Peter’s Church Mrs D Clayton Little Aston Bowls Club Mrs V Booth Little Aston Table Tennis Club Mr S King Little Aston Tennis Club Mrs S Bradbury Little Aston Pre-School

The Trustees are appointed in accordance with the Constitution of the Charity and consist of up to four elected members, elected at an Annual General Meeting and who may serve for up to three years prior to re-election or replacement; plus representatives from Shenstone Parish Council (the Custodian Trustee), from St. Peter’s Church, from the principal regular users and from the immediate neighbours; and not more than three co-opted members.

Independent Examiner:

Shacklefords Chartered Accountants 6A Little Aston Lane Little Aston Sutton Coldfield B74 3UF

1.2. Objectives and Activities

The provision of a village community hall for the use of the persons residing in the Electoral and Parochial Parish of Little Aston and the surrounding area without distinction of sex, sexual orientation, age, disability, nationality, race, religious or other opinions, including use of the property for meetings, lectures and classes or other forms of recreation and leisure time occupation in the interests of social welfare and with the object of improving the conditions of life for the said persons.

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

1.3. Review of Charitable Activities in 2021

Throughout the whole of the year ending 31[st] December 2021 the activities that have been possible at the Village Hall have been dominated by the effects of the COVID pandemic. As the restrictions were lifted, most of the regular users were able to resume their activities, albeit with limitations. However, as the year progressed, many of the user groups have been faced with progressively dwindling numbers of participants.

The loss of participants has led to some of the user groups deciding that it was no longer viable for them to continue. In the main, this has applied to the groups who were using the Main Hall, especially those groups that operated at the weekends. Thankfully, the resultant reduction in the regular income for the Hall has been offset to some extent by a surge in the number of occasional bookings, especially for children’s parties. Many of these bookings were for events which should have taken place earlier within the pandemic.

As the pandemic continued, we were successfully able to apply for the further Government support grants that were available. We are deeply indebted to the Support Staffordshire organisation for keeping us abreast of what was available. This additional support has been an essential addition to the reduced income from the user groups. However, in the longer term, the Hall will need to find additional regular users.

The Booking Secretary is frequently in receipt of enquiries for the regular use of a room that is smaller than the Main Hall. But most of these enquiries are not able to be accommodated because of the limited availability of the Committee Room during the Bowling Season. The Committee has therefore been looking at options for converting the loft space that is above the Committee Room into another room. The discussions have reached the stage where a preferred option has been agreed and an Architectural and Building Regulations professional has been engaged to convert this option into plans that can be further reviewed and, if agreed, can be forwarded to the District Council for the necessary permissions and approvals.

The Tennis Club have been able to add flood lighting to the bottom court and this has greatly extended the playing and coaching hours during the darker evenings. The lighting consists of a chain of small LED lights supported from the netting on each side of the court and these are orientated so that all of the light stays within the boundaries of the court.

At the start of this last winter, the Bowls Club’s groundsman advised that the shrubbery and scrub trees between the Green and the road should be cut back so as to allow better access for the sun on to the Green. The severity of the proposed cut back would have been upsetting to the neighbours and a suitable compromise was agreed and implemented.

Following a request from one of the user groups, the Management Committee have purchased and installed a defibrillator within the Main Entrance Lobby to the Hall.

Because of COVID, there was only one formal Management Committee meeting during the year. Most of the day to day decisions were made following discussions between the Treasurer, Gavin, and myself. Anything that would have exceeded the joint Treasurer’s and Chairman’s authorisation was resolved by email consultation with the other Committee members. The fact that the Hall is emerging from the pandemic in a sound financial position is mostly down to the efforts of the Booking Secretary, Lis, and to Gavin’s stewardship.

1.4. Public Benefit

The facilities at the Village Hall are available to everyone with the aim of providing a benefit to the local community.

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

2. FINANCIAL REVIEW

2.1. Reserves Policy

The Village Hall controls its expenditure to ensure that its financial obligations are covered by its income stream. Activities and improvements only take place if they are financially sound. The policy is to keep approximately £10,000 in reserve to cover contingencies.

2.2. Trustees Responsibility Statement

The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 require 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, of the incoming resources and the application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charity SORP;
Make judgements and estimates that are reasonable and prudent;
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 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them 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.

On behalf of the Management Committee:

Trustee …………………………………………………… Date ………………………………………………………

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

3. INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LITTLE ASTON VILLAGE HALL

I report on the accounts for the year ended 31 December 2021 set out on pages seven to nine.

3.1. Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider 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 required.

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.

3.2. Basis of the independent examiner’s report

My examination was carried out in accordance with the 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 you as 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 statements below.

3.3. 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 to comply with the accounting requirements of the 2011 Act.

have not been met; or

2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature …………………………………… Date ……………………………………….

T D Shackleford FCA Shacklefords Chartered Accountants 6A Little Aston Lane Little Aston Sutton Coldfield B74 3UF

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

4. STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2021

Incoming Resources Hall, Grounds & Car Park Hire Regular Users Occasional Users Shenstone Parish Council Rates Refund Shenstone Parish Council Insurance Refund Donations Grants Total Incoming Resources Resources Expended Heating & Lighting Water & Sewage Rates Insurance Caretaker & Cleaning Grounds & Tree Maintenance Repairs & Renewals Refuse Disposal Service contracts & equipment replacement Postage, Printing & Stationery Deposit Returns / Refunds Miscellaneous including membership fees Total Resources Expended Net Incoming / (Outgoing) Resources RECONCILLIATION OF FUNDS Total Funds Brought Forward Total Funds Carried Forward	Unrestricted Funds	Unrestricted Funds
	£ 2021 12,570.87 3,659.00 211.70 1,118.09 75.75 16,335.21 33,970.62 2,884.99 2,320.00 211.70 1,118.09 4,677.05 2,233.00 5,357.68 290.00 912.00 6.78 0.00 7.40 20,018.69 13,951.93 32,647.93 46,599.86	£ 2020 14,432.15 558.00 829.44 1,116.96 121.00 11,334.00
		28,391.55
		1,618.31 632.00 829.44 1,116.96 2,975.36 2,227.80 2,872.15 285.00 0.00 0.00 375.75 0.00
		12,932.77
		15,458.78 17,189.15
		32,647.93

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

5. BALANCE SHEET 31 DECEMBER 2021

CURRENT ASSETS Sundry Debtors Cash at Bank Total CREDITORS Amounts falling due within one year Sundry Creditors NET CURRENT ASSETS FUNDS Unrestricted funds TOTAL FUNDS	Unrestricted Funds	Unrestricted Funds
	2021 £ 3,858.12 42,741.74 46,599.86 0.00 46,599.86 46,599.86 46,599.86	2020
		£ 1,899.50 0.00 30,748.43
		32,647.93 0.00
		32,647.93
		32,647.93
		32,647.93

The financial statements were approved by the Board of Trustees on …………………………. and were signed on its behalf by:

Trustee …………………………………………………….

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Little Aston Village Hall Report of the Trustees for the Year Ended 31 December 2021

6. NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2021

6.1. ACCOUNTING POLICIES

6.1.1. Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (effective 1[st] January 2019).

6.1.2. Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

6.1.3. Resources expended

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. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

6.1.4. Taxation

The charity is exempt from tax on its charitable activities.

6.1.5. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

6.2. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration, expenses or other benefits paid neither during the year ended 31 December 2021 nor during the year ended 31 December 2020.

6.3. MOVEMENT IN FUNDS

	At 1 Jan	Net Movement	At 31 Dec
	2021	in Funds	2021
Unrestricted Funds	32,647.93	13,951.93	46,599.86

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