2022-10-31-accounts

	Page
Report of the Trustees	1 to 7
Independent Examiner's Report	8
Statement of Financial Activities	9
Balance Sheet	10
Notes to the Financial Statements	11 to 22
Detailed Statement of Financial Activities	23
(Management purposes only)

Trustees		Nominated by
Mr I C Simpson	- Chairman	The Wimbledon Society
Mr C J P Handford
Mr J R W Huckle		The Wimbledon Village Club
Mr A A Malik		The Wimbledon Society
Mr D J Whitehead		The Rector of Wimbledon Parish
Mr P A Shevlin		The Wimbledon Village Club
Mrs K A Williams	(appointed 16 December 2021)	The Wimbledon Village Club
Mr G Barnes	(resigned 16 December 2021)	The Wimbledon Village Club

				2022	2021
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
	Notes
INCOME AND ENDOWMENTS FROM
Donationsand legacies	2	38,815		38,815	41,859
Charitableactivities
Lettings	3	138,937		138,937	73,897
Other trading activities
Club management charges	4	30,000		30,000	16,283
Investments	5	2,926		2,926	2,198
Other income	6	4,000		4,000	55,422
Total Income		214,678		214,678	189,659
EXPENDITURE ON
Charitableactivities
Lettings	7	236,685	723	237,408	167,350
Total Expenditure		236,685	723	237,408	167,350
NET (EXPENDITURE)/INCOME FOR THE YEAR	12	(22,007)	(723)	(22,730)	22,309
before netgainsand losses
Net (loss) / gain on investmentassets		(15,968)		(15,968)	47,306
NET INCOME/(EXPENDITURE) FOR THE YEAR		(37,975)	(723)	(38,698)	69,615
Transfers between funds
NETMOVEMENT IN FUNDS		(37,975)	(723)	(38,698)	69,615
RECONCILIATION OF FUNDS	20
TOTAL FUNDS BROUGHT FORWARD		1,879,114	104,111		1,913,610
TOTAL FUNDS CARRIED FORWARD			103,388	1,944,527

				2022	2021
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
	Notes
FIXED ASSETS
Tangible assets	13		103,388	1,556,721	1,564,111
Investments	14	225,013		225,013	238,179
			103,388	1,781,734
CURRENT ASSETS
Debtors	16	62,781		62,781	64,105
Cash at bank and in hand		120,124		120,124	134,417
		182,905		182,905	198,522
CREDITORS
Amounts falling due within one year	17	(20,112)		(20,112)	(17,587)
NET CURRENT ASSETS		162,793		162,793	180,935
TOTAL ASSETS LESS CURRENT LIABILITIES		1,841,139	103,388	1,944,527	1,983,225
NET ASSETS	19	1,841,139	103,388		1,983,225
CHARITY FUNDS	19/20
Unrestricted funds				1,841,139	1,879,114
Restricted funds				103,388	104,111
TOTAL FUNDS				1,944,527	1,983,225

INCOMEFROM DONATIONSAND LEGACIES
	2022	2021
Donations	2,600	2,600
Gift Aid from Wimbledon Village Club Ltd	36,215	39,259
	38,815	41,859
INCOMEFROM CHARITABLE ACTIVITIES
	2022	2021
Lettings	85,438	58,177
Cottage letting	18,700
Rent from Wimbledon Village Club Ltd	34,799	15,720
	138,937	73,897
INCOMEFROM OTHER TRADING ACTIVITES
	2022	2021
Management fees Wimbledon Village Club Ltd	30,000	16,283
	30,000	16,283
INCOMEFROM INVESTMENTS
	2022	2021
Interest received	124	5
Dividends received	2,802	2,193
	2,926	2,198
OTHER INCOME
	2022	2021
Retail, Hospitality and Leisure Grant Fund		6,000
Restart Grant		12,000
Coronavirus Job Retention Scheme		30,072
Local Restrictions Support Grant	4,000	7,350
	4,000	55,422

	Direct	Support
	Costs	Costs	2022	2021
Wages and salaries	69,395		69,395	91,129
Repairs, cleaning and maintenance	102,882	1 ,849	104,731	32,665
Charityrunning and admin costs	28,930	86	29,016	19,726
Depreciation	7,390		7,390	7,390
Accountancy				200
Legal and professional costs	5,861	2,190	8,051	1 ,345
Treasurer's fees		13,072	13,072	9,922
Governance cost (see note 8)		5,753	5,753	4,973
	214,458	22,950	237,408	167,350

GOVERNANCE COSTS
	2022	2021
Independent Examiner's renumeration	1,680	1,520
Legal and professional fees	2,543	2,393
Trustee's meetings	1 530	1,060
	5,753	4,973
STAFF COSTS
	2022	2021
Wages and salaries	65,889	85,213
Employers Nl	1,814	3,515
Pension costs	3,142	3,454
	70,845	92,182
The average monthly number of employees during the year was as follows:	2022	2021
Ditcharitable	5	5

NET EXPENDITUREFOR THE YEAR
	2022	2021
The net expenditure for the year is stated after charging:
Operating lease rentals	760	760
Depreciation of tangible fixed assets	7,390	7,390
Independent Examiner's remuneration	1,680	1 ,520

TANGIBLE FIXED ASSETS
	Freehold	Gallery	Totals
	property
COST
At 1 November 2021		108,449
Additions
At 31 October2022		108,449
DEPRECIATION
At 1 November 2021	40,000	4,338	44,338
Charge in the year	6,667	723	7,390
At 31 October2022	46,667	5,061	51,728
NET BOOK VALUE
At 31 October2022	1,453,333	103,388
At 31 October 2021		104,111

FIXED ASSET INVESTMENTS
	Subsidiary	Other	Totals
		investments
MARKET VALUE
At 1 November 2021	100	238,079	238,179
Additions
Dividend income reinvested		2,802	2,802
Net loss on revaluation		(15,968)	(15,968)
At 31 October2022	100	224,913	225,013
HISTORICAL COSTS
At 31 October 2022	100	125,000	125,100
At 31 October 2021	100	125,000	125,100

consolidated in the Charity's accounts. A summary of the results of the	subsidiary is shown below:
	2022	2021
Turnover	352,898	199,815
Other income	268	10,423
Cost of sales and administrative costs	(316,951)	(170,979)
Net profit	36,215	39,259
Amount gift aided to the Charity	(36,215)	(39,259)
Amount retained in the Subsidiary
The assets and liabilities of the subsidiary were:
	2022	2021
Current assets	87,423	152,717
Current liabilities	(75,040)	(90,334)
Net currentassets	12,383	62,383
Creditors: amounts falling due after one year		(50,000)
Total net assets	12,383	12,383
Aggregate share capital and reserves	12,383	12,383

		2022	2021
	Lettings debtors	8,359	9,388
	Amounts due from Wimbledon Village Club Limited	48,704	46,792
	Prepayment and accrued income	5,718	7,925
		62,781	64,105
17.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
	Trade creditors	3,002	2,581
	Grants payable	1,936
	Deferred income	8,628	7,644
	Taxation and social security	4,080	2,493
	Accruals and other creditors	2,466	4,869
		20,112	17,587
	Deferred income
		2022	2021
	Balance broughtforward	7,644	7,760
	Additions in year Released to income	3,157 -(2,173)	7,229 (7,345)
	Balance carried forward	8,628	7,644
	Deferred income reflects lettingsincome received in advance for the following financial year.

The following operating lease payments arecommitted to be pai	d
	2022	2021
Within one year	360	720
Between one and five years		360
	360	1 ,080

Current year information for the net as	sets between funds:
			2022	2021
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
Fixed assets		103,388	1,556,721
Investments	225,013		225,013	238,179
Current assets	182,905		182,905	198,522
Current liabilities	(20,112)		(20,112)	(17,587)
	1,841,139	103,388		1,983,225

Comparativeyear information for th	e net assets between funds:
			2021	2020
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
Fixed assets		104,111	1,564,111	1,571 ,501
Investments	238,179		238,179	188,680
Current assets	198,522		198,522	169,842
Current liabilities	(17,587)		(17,587)	(16,413)
	1,879,114	104,111	1,983,225	1,913,610

			Net movement	Transfers
		At 1/11/21	in funds	between funds	At 31/10/22
Unrestricted	funds
General Fund		317,391	(31,308)	46,883	332,966
Fixed Assets	Fund		(6,667)		1,453,333
Designated —	Building Fund	101,723		(46,883)	54,840
		1,879,114	(37,975)		1,841,139
Restrictedfunds
Gallery Project		104,111	(723)		103,388
TOTAL FUNDS					1,944,527
Net movement in funds, included in the above are as follows:
		Incoming	Resources	Gains and	Movement in
		resources	expended	losses	funds
Unrestricted	funds
General Fund		214,678	(230,018)	(15,968)	(31,308)
Fixed Assets	Fund		(6,667)		(6,667)
Designated —	Building Fund
		214,678	(236,685)	(15,968)	(37,975)
Restrictedfunds
Gallery Project			(723)		(723)
			(723)		(723)
TOTALFUN	DS	214,678

PRIOR YEAR
			Net movement	Transfers
			in funds	between funds		At 31/10/21
Unrestricted	funds
General Fund		260,386	77,005	(20,000)		317,391
Fixed Assets	Fund		(6,667)
Designated —	Building Fund	81,723		20,000		101,723
		1,808,776	70,338			1,879,114
Restrictedfunds
Gallery Project		104,834	(723)			104,111
TOTAL FUNDS		1,913,610	69,615			1,983,225
Net movement in funds, included in the above are as follows:
		Incoming	Resources	Gains	and	Movement in
		resources	expended	losses		funds
Unrestricted	funds
General Fund		189,659	(159,960)	47,306		77,005
Fixed Assets	Fund		(6,667)			(6,667)
Designated —	Building Fund
		189,659	(166,627)	47	,306	70,338
Restrictedfunds
Gallery Project			(723)			(723)
			(723)			(723)
TOTAL FUNDS		189,659	(167,350)	47,306		69,615

	2021	2021	2021
	Unrestricted	Restricted	Total
INCOME ANDENDOWMENTS FROM
Donations and legacies	41,859		41,859
Charitable activities
Lettings	73,897		73,897
Other trading activities
Club management charges	16,283		16,283
Investments	2,198		2,198
Other income	55,422		55,422
Total Income	189,659		189,659
EXPENDITURE ON
Charitable activities
Core Activities	166,627	723	167,350
Total Expenditure	166,627	723	167,350
Net gains on investment assets	47,306		47,306
NET EXPENDITURE	70,338	(723)	69,615