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2021-12-31-accounts

The Friends of Bradway Community Hall Annual Report and Financial Statements Year ended 31 December 2021

(Registered Charity Number 1093591)

Page
Legal and
administrative
information 2
Trustee’s
report of
business in the
year
Independent examiner's report 6
Receipts and payments accounts
Statement of assets and liabilities 11
Notes to the
accounts 12

1

1

The Friends of Bradway Community Hall

Annual Report for the year ended 31 December 2021

1. Legal and administrative information

Rev Ned Lunn Chair Henry Hunter Secretary John Child Treasurer Gwen Smithson Hall Booking Officer Rene Smith Anne Sharpe Martin Smith Jan Clist

1.2 Correspondence Address 1. 3 Independent examiner Peter Jones The Secretary 27 Crimicar Avenue c/o 43 Durvale Court Sheffield Sheffield S10 4EQ S17 3PT

1.4 Bank

CAF Bank l 25 Kings Hill Avenue Kings Hill West Mailing Kent ME 19 4TA

1.5 Location The Bradway Community Hall is located at 59 Bradway Road, Sheffield S17 4QR, South Yorkshire.

2. Aims & organisation

2.1 The Friends of Bradway Community Hall became a registered charity on 29 August 2002. Registered Charity No.1093591 .The Charity’s constitution or governing document dated 12 July 2002 was revised on 10 May 2017 to reduce the minimum number of members required to be on the Management Committee from 8 to 6.and to update information on the local organisations able to nominate a representative to serve on the Management Committee. The changes were approved by the Charity Commission on 11 August 2017.

2.2 The aims of the group are to establish and maintain the hall as a community centre for the benefit of the residents of Bradway, Greenhill, Lowedges and

2

surrounding area and through use of the hall to advance education and to provide facilities in the interest of social welfare for recreation and leisure-time occupation. 2

2.3 The Charity engages a part time cleaner on a self-employed basis.

.

3. Review of progress and achievements

3.1 As required by Section 4 of the Charities Act 2006, we have given due regard, in planning our activities, to the public benefit guidance published by the Charity Commission.

3.2 The Charity has succeeded in achieving its main aim by letting the Main Hall and Small Hall to groups and organisations which provide activities of benefit to local people. The regular hall users during 2021 comprised:- Main Hall :-

3.3 At the start of the year the Covid-19 pandemic was still at its height and the hall was closed by restrictions in place as part of the third national lockdown. In February a four step road map to remove restrictions on a phased basis was announced and it was not until step 3 on 19 May that the Hall was able to re-open but with limitations under the rule of 6 or two households mixing indoors. Very few users were able to take advantage of this relaxation. At step 4 on 29 July most legal limits on social contact indoors were removed and this enabled a number of users to resume their

3

lettings. Others felt it was too early to do so and either resumed later in the year or did not return

3.4 When the Hall was re-opened in May we continued to follow Covid-19: Guidance for the safe use of multi-purpose community facilities for permitted activities. In our response to the guidance we:-

.

3.5 Our ongoing commitment is to maintain the hall to a high standard and, where possible, to make improvements. To this end the following projects or maintenance activities have been completed:-

4. Review of financial activities

4.1. In 2021 receipts totalled £30,152 and payments £10,953-a surplus of £19,199 The receipts and payments figures for the previous year were respectively £18,040 and £14,080-a surplus of £4,060. With the impact of Government restrictions designed to reduce the spread of the Covid-19 virus on use of the Hall being lower than in 2020 general purposes fund receipts in 2021 totalled £8,678 as compared with £6,558 in 2020 During the period 2013 to 2019 such receipts ranged between £10,797 and £13,558 General purposes fund payments in 2021(£8,672) were noticeably lower than in 2020 ((£10,074) Unusually high expenditure on repairs, renewals and maintenance in the earlier year (£4,864) more than accounts for the difference. The corresponding figures for 2019 and 2021 were £1,005 and £1,425 respectively. Expenditure in 2021 on both our cleaner’s wages (£2,570) and Hall running costs (£3,811) was higher than in 2020-£1,691 and £2,885 respectively. 2021 development fund receipts amounted to £21,474 as compared with £11,582 in 2020. The 2021 total includes Covid-19 related grants amounting to £20,348 as compared with £10,000 in 2020. 2021 development fund payments were £2,281 as compared with £4,006 in 2020

5. Reserves policy

5.1. We reviewed this policy in the January 2022. It is now:

4

5.3. We recognise that charities can be considered to have too much money and that there are arguments in principle for a reserves maximum in addition to the pointers in para 5.1. Before, however, sensible decisions about such a maximum could be taken it would be necessary make judgements about long term developments and needs. Though we have not made a comprehensive assessment of such needs we would consider it right to build up our reserves over the next few years with a view to our use of energy becoming carbon neutral by,say,2030

5

FRIENDS OF BRADWAY COMMUNITY HALL ALL FUNDS

Receipts and Payments Account for Year ended 31 December 2021 CONSOLIDATED SUMMARY

2020
£
10,250
1,329
6,558
3
£18,140
1691
2.,885
4,864
4,006
534
100
£14,080.
£4,060.
£11,623.
£15,683.		 RECEIPTS
Grants
Donations
Trading Activities
Payments by Hall users
Bank Interest
TOTAL RECEIPTS
PAYMENTS
Direct Charitable Expenditure
Cleaner’s wages
Hall running costs
Repairs, renewals & maintenance (see Note 3)
Development costs
Improvements to Hall
Other Expenditure
Governance costs
Independent examiner’s fee
TOTAL PAYMENTS
SURPLUS
Cash and Bank Balances at 31 December2020
Cash and Bank Balances at 31 December 2021		 £
£
20,348
1,125
8,678
1
£30,152
2,570
3811
1425
7,806
2,281
766
100
£10,953.
£19,199
£15,683.
£34,882

6

FRIENDS OF BRADWAY COMMUNITY HALL GENERAL PURPOSES FUND

Receipts and Payments Account for Year ended 31 December 2021 RECEIPTS

2020
279
2080
510
149
172
120
130
210
539
66
144
480
300
180
180
100
919
£6,558		 Payments by Hall users
Guides and Brownies
Tindall Clare School of Theatre Dance
Sheffield Dog Training
Bradway Community Association
Bradway Toddler Group
Angela Hill Physiotherapy
Senior Ladies Keep Fit Group
Zumba Gold
Age UK Sheffield table tennis
Shine academy
Textiles artistry group
Living Well Physiotherapy
Ballroom dancing practice
Dinky Discoverers
Lighter Life Counsellor
Dance Gemini
George Phiri
Phonics Bear
Let’s Verbalise
Belly Up Theatre
Hum Drum Ad Dram
Ruth Holland Yoga
Sheffield City Church Minikidz
Community Wellness
Other Lettings
TOTAL RECEIPTS		 347
2391
600
104
66
350
286
175
557
216
729
353
200
478
156
50
231
225
1164
8678
£8,678

7

FRIENDS OF BRADWAY COMMUNITY HALL GENERAL PURPOSES FUND

Receipts and Payments Account for Year ended 31 December 2021

PAYMENTS
2020
£ £ £
Wages
1691Cleaner 2570
Hall running costs
613Gas (See Note 3) 889
403Electricity (See Note 4) 583
308 Water 211
22Rates (See Note 5) 36
475
Rent		 475
903
Insurance		 1021
Waste disposal (See Note 6) 506
161Cleaning materials etc. 90 3811
Repairs, Renewals and Maintenance
(See Note
7)
266Gas Appliances 266
586Fire safety 150
300Electrical work and fittings
61Hall grounds 215
Joinery work 175
150Plumbing work 90
1991Replacement of Small Hall door
384 Repairs to gutter
390 New hand rail
Fire proofing and cleaning stage curtains 500
136Other 29 1425
Other Expenditure
326PRS for Music Licences (See Note 8) 145
144 Publicity 524
60 Bank charges 97
4 Administrative costs (See Note 9) 766
Governance costs
100
Independent examiner’s fee		 100
£10,074.TOTAL
PAYMENTS		 £8,672
- £6
(£3,516)SURPLUS (DEFICIT)
£4,500 Cash and Bank Balances at 31 December 2020 £4,500
£3,516Transfer from Development Fund (See Note 10) £3,494.
£4,500Cash and Bank Balances at 31 December 2021 £8,000

8

THE FRIENDS OF BRADWAY COMMUNITY HALL

DEVELOPMENT FUND

Receipts and Payments Account for Year ended 31 December 2021

RECEIPTS

2020 2020
£ £ £
Grants
10250 Sheffield City Council 20348
Donations
360 Bradway Community Association
775 Tax efficient donations 900
194 Income tax recoveries 225 1125
3 Interest 1
£11,582 TOTAL RECEIPTS £21,474.
PAYMENTS
Improvements to Hall
506 Replacement of Main Hall lights
3500 Stage cupboards
New equipment
Defibrillator 1391
Notice board 890 2281
£4,006.TOTAL PAYMENTS £2281
£7,576.SURPLUS FOR YEAR TO DATE £19,193.
£7,123. Cash and bank balances at 31 December 2020 £11,183
_(£3516)_Transfer to General Purposes Fund £3,494
£11,183Cash and bank balances on 31 December 2021 £26,882.

9

FRIENDS OF BRADWAY COMMUNITY HALL

Statement of Assets and Liabilities at 31 December 2021 Monetary Assets

2020
£		 ALL
FUNDS
£		 GENERAL
PURPOSES
FUND
£		 DEVELOPMENT
FUND
£
42 Cash 99 99
10510 CAF Cash
Account		 28,526 7,901 20,625
5,131 CAF Gold
Account		 6,257 6,257
£15,683
.00		 TOTAL £34,882
.00		 £8,000.00 £26,882.00 (See Note
11)

Debtors (See note 12) £210 £48 £48

Other Assets

The charity occupies land and two connected buildings under a 20 year lease from the Arch Company which expires on 7 February 2027. The Small Hall was constructed in 1866 and the Main Hall in 1951. See also note 13

Contents. As per Inventory-see note 13

Current Liabilities

(Goods and services supplied and invoiced by 31 December) Nil Nil

10

FRIENDS OF BRADWAY COMMUNITY HALL

Notes to Accounts for Year ended 31 December 2021

1.The Accounts have been prepared on a receipts and payments basis taking account of Charity Commission guidance on the requirements of the Charities (Accounts and Reports) Regulations 1995.

2.The development fund is designed to meet the costs of major repairs and improvements to the Hall, including the associated purchase of new equipment. The development fund's distinction from the general purposes fund partly reflects charities’ legal obligation to distinguish in their records and accounts between restricted and unrestricted funds. The former are funds raised by or given to charities for particular purposes and may not be used for other purposes without the donors’ permission. All of the contents of the development fund in 2020 and 2021 were unrestricted.

3.Payments for gas in 2021 were noticeably higher than in previous years as a result of CNG going into liquidation on 7 November and the need to pay Pozitive Energy’s out of contract rates during the interval before a new contract with Crown Gas and power started on 1 February 2022.This is also affected our payments in January and February2022 for gas consumption.

4.Because of a delay in setting up a direct debit mandate 2021 payments cover the cost of the electricity we used during the 14 months 1 October 2020 to 30 November 2021.

5.To mitigate the effects on businesses and charities of restrictions designed to reduce the spread of the COVID-19 virus business rates were not collected during 2020-21 and reduced considerably in 2021-22 with some of the latter to be collected unusually in February and March 2022

6.The payment for waste disposal reflects the cost of invoices from Sheffield City Council for the provision of such services in both 2020 and 2021

  1. The repairs, renewals and maintenance costs reflect the fact that routine hall maintenance has been carried out by the Secretary on a voluntary basis and grounds maintenance by the Secretary and husband of the Hall booking officer also on a voluntary basis.

8.The cost of PRS for Music Licences reflects receipts from Hall lettings in the previous year

9.The administrative costs were very low in 2020 and absent from 2021 payments.. This is because the Secretary and Treasurer did not charge the charity for the postage, travel, telephone, stationery and other costs which they incurred in the course of their duties

  1. The size of the transfer from the development to the general purposes fund reflects the changed reserves policy described in para 5.1 of the annual report

11 The development fund includes designated funds to cover potential costs arising from investment in solarPV(£9,000),repairs to the corridor roof,(£2,000), measures to reduce the impact of climate change (£11,000) and during the renewal of our lease (£4,000)

  1. In the statement of assets and liabilities “debtors” relates to use of the Hall before 31 December 2021. for which we had not received payment by that date, though we had issued invoices for such use of the Hall before the end of the year. .

11

13.The buildings are being insured in the year ending 12 February 2023 for £394,782 and the contents for £14,581. These values are increased annually to take account of inflation. The policy does not cover Hall users’ property.

12

The Friends of Bradway Community Hall Annual Report and Financial Statements Year ended 31 December 2021

(Registered Charity Number 1093591)

Page
Legal and
administrative
information 2
Trustee’s
report of
business in the
year
Independent examiner's report 6
Receipts and payments accounts
Statement of assets and liabilities 11
Notes to the
accounts 12

1

1

The Friends of Bradway Community Hall

Annual Report for the year ended 31 December 2021

1. Legal and administrative information

Rev Ned Lunn Chair Henry Hunter Secretary John Child Treasurer Gwen Smithson Hall Booking Officer Rene Smith Anne Sharpe Martin Smith Jan Clist

1.2 Correspondence Address 1. 3 Independent examiner Peter Jones The Secretary 27 Crimicar Avenue c/o 43 Durvale Court Sheffield Sheffield S10 4EQ S17 3PT

1.4 Bank

CAF Bank l 25 Kings Hill Avenue Kings Hill West Mailing Kent ME 19 4TA

1.5 Location The Bradway Community Hall is located at 59 Bradway Road, Sheffield S17 4QR, South Yorkshire.

2. Aims & organisation

2.1 The Friends of Bradway Community Hall became a registered charity on 29 August 2002. Registered Charity No.1093591 .The Charity’s constitution or governing document dated 12 July 2002 was revised on 10 May 2017 to reduce the minimum number of members required to be on the Management Committee from 8 to 6.and to update information on the local organisations able to nominate a representative to serve on the Management Committee. The changes were approved by the Charity Commission on 11 August 2017.

2.2 The aims of the group are to establish and maintain the hall as a community centre for the benefit of the residents of Bradway, Greenhill, Lowedges and

2

surrounding area and through use of the hall to advance education and to provide facilities in the interest of social welfare for recreation and leisure-time occupation. 2

2.3 The Charity engages a part time cleaner on a self-employed basis.

.

3. Review of progress and achievements

3.1 As required by Section 4 of the Charities Act 2006, we have given due regard, in planning our activities, to the public benefit guidance published by the Charity Commission.

3.2 The Charity has succeeded in achieving its main aim by letting the Main Hall and Small Hall to groups and organisations which provide activities of benefit to local people. The regular hall users during 2021 comprised:- Main Hall :-

3.3 At the start of the year the Covid-19 pandemic was still at its height and the hall was closed by restrictions in place as part of the third national lockdown. In February a four step road map to remove restrictions on a phased basis was announced and it was not until step 3 on 19 May that the Hall was able to re-open but with limitations under the rule of 6 or two households mixing indoors. Very few users were able to take advantage of this relaxation. At step 4 on 29 July most legal limits on social contact indoors were removed and this enabled a number of users to resume their

3

lettings. Others felt it was too early to do so and either resumed later in the year or did not return

3.4 When the Hall was re-opened in May we continued to follow Covid-19: Guidance for the safe use of multi-purpose community facilities for permitted activities. In our response to the guidance we:-

.

3.5 Our ongoing commitment is to maintain the hall to a high standard and, where possible, to make improvements. To this end the following projects or maintenance activities have been completed:-

4. Review of financial activities

4.1. In 2021 receipts totalled £30,152 and payments £10,953-a surplus of £19,199 The receipts and payments figures for the previous year were respectively £18,040 and £14,080-a surplus of £4,060. With the impact of Government restrictions designed to reduce the spread of the Covid-19 virus on use of the Hall being lower than in 2020 general purposes fund receipts in 2021 totalled £8,678 as compared with £6,558 in 2020 During the period 2013 to 2019 such receipts ranged between £10,797 and £13,558 General purposes fund payments in 2021(£8,672) were noticeably lower than in 2020 ((£10,074) Unusually high expenditure on repairs, renewals and maintenance in the earlier year (£4,864) more than accounts for the difference. The corresponding figures for 2019 and 2021 were £1,005 and £1,425 respectively. Expenditure in 2021 on both our cleaner’s wages (£2,570) and Hall running costs (£3,811) was higher than in 2020-£1,691 and £2,885 respectively. 2021 development fund receipts amounted to £21,474 as compared with £11,582 in 2020. The 2021 total includes Covid-19 related grants amounting to £20,348 as compared with £10,000 in 2020. 2021 development fund payments were £2,281 as compared with £4,006 in 2020

5. Reserves policy

5.1. We reviewed this policy in the January 2022. It is now:

4

5.3. We recognise that charities can be considered to have too much money and that there are arguments in principle for a reserves maximum in addition to the pointers in para 5.1. Before, however, sensible decisions about such a maximum could be taken it would be necessary make judgements about long term developments and needs. Though we have not made a comprehensive assessment of such needs we would consider it right to build up our reserves over the next few years with a view to our use of energy becoming carbon neutral by,say,2030

5

FRIENDS OF BRADWAY COMMUNITY HALL ALL FUNDS

Receipts and Payments Account for Year ended 31 December 2021 CONSOLIDATED SUMMARY

2020
£
10,250
1,329
6,558
3
£18,140
1691
2.,885
4,864
4,006
534
100
£14,080.
£4,060.
£11,623.
£15,683.		 RECEIPTS
Grants
Donations
Trading Activities
Payments by Hall users
Bank Interest
TOTAL RECEIPTS
PAYMENTS
Direct Charitable Expenditure
Cleaner’s wages
Hall running costs
Repairs, renewals & maintenance (see Note 3)
Development costs
Improvements to Hall
Other Expenditure
Governance costs
Independent examiner’s fee
TOTAL PAYMENTS
SURPLUS
Cash and Bank Balances at 31 December2020
Cash and Bank Balances at 31 December 2021		 £
£
20,348
1,125
8,678
1
£30,152
2,570
3811
1425
7,806
2,281
766
100
£10,953.
£19,199
£15,683.
£34,882

6

FRIENDS OF BRADWAY COMMUNITY HALL GENERAL PURPOSES FUND

Receipts and Payments Account for Year ended 31 December 2021 RECEIPTS

2020
279
2080
510
149
172
120
130
210
539
66
144
480
300
180
180
100
919
£6,558		 Payments by Hall users
Guides and Brownies
Tindall Clare School of Theatre Dance
Sheffield Dog Training
Bradway Community Association
Bradway Toddler Group
Angela Hill Physiotherapy
Senior Ladies Keep Fit Group
Zumba Gold
Age UK Sheffield table tennis
Shine academy
Textiles artistry group
Living Well Physiotherapy
Ballroom dancing practice
Dinky Discoverers
Lighter Life Counsellor
Dance Gemini
George Phiri
Phonics Bear
Let’s Verbalise
Belly Up Theatre
Hum Drum Ad Dram
Ruth Holland Yoga
Sheffield City Church Minikidz
Community Wellness
Other Lettings
TOTAL RECEIPTS		 347
2391
600
104
66
350
286
175
557
216
729
353
200
478
156
50
231
225
1164
8678
£8,678

7

FRIENDS OF BRADWAY COMMUNITY HALL GENERAL PURPOSES FUND

Receipts and Payments Account for Year ended 31 December 2021

PAYMENTS
2020
£ £ £
Wages
1691Cleaner 2570
Hall running costs
613Gas (See Note 3) 889
403Electricity (See Note 4) 583
308 Water 211
22Rates (See Note 5) 36
475
Rent		 475
903
Insurance		 1021
Waste disposal (See Note 6) 506
161Cleaning materials etc. 90 3811
Repairs, Renewals and Maintenance
(See Note
7)
266Gas Appliances 266
586Fire safety 150
300Electrical work and fittings
61Hall grounds 215
Joinery work 175
150Plumbing work 90
1991Replacement of Small Hall door
384 Repairs to gutter
390 New hand rail
Fire proofing and cleaning stage curtains 500
136Other 29 1425
Other Expenditure
326PRS for Music Licences (See Note 8) 145
144 Publicity 524
60 Bank charges 97
4 Administrative costs (See Note 9) 766
Governance costs
100
Independent examiner’s fee		 100
£10,074.TOTAL
PAYMENTS		 £8,672
- £6
(£3,516)SURPLUS (DEFICIT)
£4,500 Cash and Bank Balances at 31 December 2020 £4,500
£3,516Transfer from Development Fund (See Note 10) £3,494.
£4,500Cash and Bank Balances at 31 December 2021 £8,000

8

THE FRIENDS OF BRADWAY COMMUNITY HALL

DEVELOPMENT FUND

Receipts and Payments Account for Year ended 31 December 2021

RECEIPTS

2020 2020
£ £ £
Grants
10250 Sheffield City Council 20348
Donations
360 Bradway Community Association
775 Tax efficient donations 900
194 Income tax recoveries 225 1125
3 Interest 1
£11,582 TOTAL RECEIPTS £21,474.
PAYMENTS
Improvements to Hall
506 Replacement of Main Hall lights
3500 Stage cupboards
New equipment
Defibrillator 1391
Notice board 890 2281
£4,006.TOTAL PAYMENTS £2281
£7,576.SURPLUS FOR YEAR TO DATE £19,193.
£7,123. Cash and bank balances at 31 December 2020 £11,183
_(£3516)_Transfer to General Purposes Fund £3,494
£11,183Cash and bank balances on 31 December 2021 £26,882.

9

FRIENDS OF BRADWAY COMMUNITY HALL

Statement of Assets and Liabilities at 31 December 2021 Monetary Assets

2020
£		 ALL
FUNDS
£		 GENERAL
PURPOSES
FUND
£		 DEVELOPMENT
FUND
£
42 Cash 99 99
10510 CAF Cash
Account		 28,526 7,901 20,625
5,131 CAF Gold
Account		 6,257 6,257
£15,683
.00		 TOTAL £34,882
.00		 £8,000.00 £26,882.00 (See Note
11)

Debtors (See note 12) £210 £48 £48

Other Assets

The charity occupies land and two connected buildings under a 20 year lease from the Arch Company which expires on 7 February 2027. The Small Hall was constructed in 1866 and the Main Hall in 1951. See also note 13

Contents. As per Inventory-see note 13

Current Liabilities

(Goods and services supplied and invoiced by 31 December) Nil Nil

10

FRIENDS OF BRADWAY COMMUNITY HALL

Notes to Accounts for Year ended 31 December 2021

1.The Accounts have been prepared on a receipts and payments basis taking account of Charity Commission guidance on the requirements of the Charities (Accounts and Reports) Regulations 1995.

2.The development fund is designed to meet the costs of major repairs and improvements to the Hall, including the associated purchase of new equipment. The development fund's distinction from the general purposes fund partly reflects charities’ legal obligation to distinguish in their records and accounts between restricted and unrestricted funds. The former are funds raised by or given to charities for particular purposes and may not be used for other purposes without the donors’ permission. All of the contents of the development fund in 2020 and 2021 were unrestricted.

3.Payments for gas in 2021 were noticeably higher than in previous years as a result of CNG going into liquidation on 7 November and the need to pay Pozitive Energy’s out of contract rates during the interval before a new contract with Crown Gas and power started on 1 February 2022.This is also affected our payments in January and February2022 for gas consumption.

4.Because of a delay in setting up a direct debit mandate 2021 payments cover the cost of the electricity we used during the 14 months 1 October 2020 to 30 November 2021.

5.To mitigate the effects on businesses and charities of restrictions designed to reduce the spread of the COVID-19 virus business rates were not collected during 2020-21 and reduced considerably in 2021-22 with some of the latter to be collected unusually in February and March 2022

6.The payment for waste disposal reflects the cost of invoices from Sheffield City Council for the provision of such services in both 2020 and 2021

  1. The repairs, renewals and maintenance costs reflect the fact that routine hall maintenance has been carried out by the Secretary on a voluntary basis and grounds maintenance by the Secretary and husband of the Hall booking officer also on a voluntary basis.

8.The cost of PRS for Music Licences reflects receipts from Hall lettings in the previous year

9.The administrative costs were very low in 2020 and absent from 2021 payments.. This is because the Secretary and Treasurer did not charge the charity for the postage, travel, telephone, stationery and other costs which they incurred in the course of their duties

  1. The size of the transfer from the development to the general purposes fund reflects the changed reserves policy described in para 5.1 of the annual report

11 The development fund includes designated funds to cover potential costs arising from investment in solarPV(£9,000),repairs to the corridor roof,(£2,000), measures to reduce the impact of climate change (£11,000) and during the renewal of our lease (£4,000)

  1. In the statement of assets and liabilities “debtors” relates to use of the Hall before 31 December 2021. for which we had not received payment by that date, though we had issued invoices for such use of the Hall before the end of the year. .

11

13.The buildings are being insured in the year ending 12 February 2023 for £394,782 and the contents for £14,581. These values are increased annually to take account of inflation. The policy does not cover Hall users’ property.

12

FRIENDS of BRADWAY COPAMUNITY HALL INDEPENDENT EWINER'S REPORT I report on the aCC￿nts of Bradway Cofflmunty Hall for ￿ year ended 31 December 2021. Re8P•¢tiVo rn•pon•lbilitlM of trusloe8 and •xamln•r The Group is reSpons￿le for the preparation of the accounts. You consider that an audit F8 not required for this year under seth'on 144(2) of the Charities Act 2011 (the Act) arKI that an indeperKlent examination is ￿ded. It is my responsibilty to: examine the accounts under Section 145 of the Acl: to follow th8 wocedures laid down in the genwal Threth'ons given by the Charty Commission under section 145(5)(b) of th8 Act., arKI to state ￿ther particular matters have come to my attention. Bas1• ol Indopendant •xamln•f• rnport My examination wa8 &arried out in accordance with the generdl Directions given by the Chanty Commission. The examination indudes a review of thè aw)unting records kept by the tharity and a comparison of the acc<)unts wesented ith those records. It also includes consideration of any unusual rtems or di8closure8 in th8 accounts, and seekn'ng explanations from you as trustees concerning any such matters. Th8 rmcedwes undertaken do not wovide all the evidence that would be required for an audit and consequenty no opinion is given as to thether the accounts present a Irue and fair vievl arKI the report 18 limrted to those rnatters set out in the statement belvw. Ind•pend•nt •xamln•fs •Lit•m•nt In connection wilh my examination, rK> matter has ccmne to my att￿tiOn.. (1) which gives me rea8onable cwJ8e lo believe that in any material respect the requirements.. to keep accountirKJ r•cord8 in accordance wilh 8ecti¢)n 130 of the Act; and to prepare accounts which accord wrth the accounting records and comply with the requirements of the Act arKI the Regu1th.(￿S have not I￿n met; or {2) to which, in my opinion. attention should be drawn in ordef lo en￿l￿e a woper understanding of the account8 to be reached. Date.. 04107120221 Swned Peter H Jones 27 Crimlcar Avenue Sheffield S104EQ