2022-06-30-accounts

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Income from lettings	Events		E27,987.30
Plus Debtors
Inv 103/22 Wellingore	Parish Council	E32.00
Inv 104/22 U3A		E78.00
Inv 107/22 Badminton		E120.00
Inv 108/22 Danielle Ward		E240.00
Inv 110/22 Wl		E96.00
Inv 111/22 U3A		E54.00
Inv 112/22 Wellingore	Parish Council	E24.00
			E644.00
Less Deposits for 2022/23
Craft Fair		E354.00
Inv 024/22 Cleall-Harding		E402.00
Inv 105/22 5 McPhail		E80.00	E836.00
Income from rental			E27,795.30
Interest			E5.67
Total Income			E27,800.97
Bar Sales			E13,020.06
Opening Stock		E502.19
Purchases		E7,395.78
less Closing Stock		E1,161.83
Cost ofSales			E6,736.14
Gross Profit from Bar			E6,283.92
Expenditure
Wages		E5,760.00
Cleaning Materials		E434.95
Utilities		E4,495.13
Repairs & Maintenance		E299.83
Rates		E335.82
Licences 8 Insurance		E2,433.99
Events costs		E11,753.94
Donations		E2,426.00
Other		E285.69
Refurbishment		E5,915.60
Total Expenses			E34,140.96
Profit/Loss			-E56.06

Current Assets
Bar stock		f1,161.83
Debtors		f644.00
Bank Deposit Account	f	20,032.65
Bank Current Account	f	6,249.90
Cash Float	f	130.44
Prepayments		f810.23
Total CA			f	29,029.05
Current Liabilities
Accruals		f4,092.29
Deposits		f836.00
Total CL				f4,928.29
Net Assets			f	24,100.76
Capital
Balance 8/F			f	24,156.83
Profit & Loss for year				-f56.06
Balance C/F			f	24,100.77
			-f	0.00
Workings	2020/21		2021/22
Prepayments
Scottish Power		485.37
Rates		79.41
Insurance		763.53		810.23
Total prepayments		1328.31		810.23
Accruals
Scottish Power				186.06
Gina Wages June		320		480
Next Cleaning		20		20
Anglian Water		70.5		993.27
PPL/PRS		260		328.96
Repairs 8 Maintenance				84
Donations				2000
Total accruals		670.5		4092.29

Isthere segregation ofduties to provide automatic	Isthere segregation ofduties to provide automatic	Isthere segregation ofduties to provide automatic	'double	check'?	check'?		Yes (IA)
Do the trustees carry out an annual	review of	the	internal	financial controls?			Yes (IA)
Are annual budgets ofincome and trustees?	expenditure	prepared,		and	approved	by the	Yes (IA)
Is performance measured against sought for variances?	budgets at	regular intervals			and explanations		Yes (IA)
Have the trustees considered the need to appoint			an internal		auditor or	set up an	Yes (IA)
audit committee?

Are the trustees provided with regular information about the financial performance ofthe charity?	Are the trustees provided with regular information about the financial performance ofthe charity?		g
Do the trustees discuss the financial performance ofthe charity at each oftheir
meetings?
Are terms ofreference in place for any finance su~mmittee, or similar sub-group ofthe trustee board?
Does any finance sub-committee report to the full board oftrustees for final	decision
making?
Are suflicient accounting records kept of all transactions'? (legal requirement)		Yes	(IA)
Have the trustees considered the need for a reserves policy and put in place reserves policy ifone is needed'? (legal requirement)	a	Yes	(IA)
Do the accounts comply with legal requirements? (legal requirement)		Yes	(IA)
Are the accounts formally approved by trustees at an annual meeting?		Yes	(IA)
Have the trustees appointed an auditor or independent examiner? (legal requirement)		Yes	(IA)
Are newly appointed trustees given a copy ofthe latest accounts?		Yes	(IA)
Do the trustees file the annual report and accounts and annual return on time?
(legal requirement)		Yes	(IA)
Are trustees and staff made aware ofwhy the charity is at risk from financial and abuse and oftypical examples of potential fraudulent activities?	crime	Yes	(IA)
Does the charity have an anti bribery policy, policies on the acceptance of hospitality, the acceptance ofdonations and a register ofinterests in place?		3es.
Does the charity have policies and controls over access to and storage ofelectronic
information?		'{Ii&
Does the charity have computer programmes to protect its data and systems	from
external interference'?
Does the charity have procedures for reporting suspicions internally, and to the
commission and the olice'?

Are all incoming cheques	and cash recorded immediately?			Yes (IA)
Ifthe charity undertakes	public collections or fundraising events:
are public collections undertaken within legal requirements?			(legal requirement)
are collection boxes numbered and their allocation and return recorded?
.are all collection boxes	sealed?
are all collection boxes	regularly opened and counted by the		charity and a record
kept oftheir locations and history oftakings?
are collections counted	in the presence ofthe collector and	a receipt given to
them?
are two unrelated people involved in counting and recording			the income?
- is cash banked as soon	as possible and without deduction	ofexpenses?
are records maintained	for each fundraising event?
For ticket incomes are:
tickets pre-numbered?
records kept ofall persons issued with tickets to sell, and which ticket numbers they have been allocated?				Yes (IA)
records kept ofwhich tickets sold?
reconciliations made of	money received against tickets sold?			Yes (IA)
Has the charity complied fundraisers are engaged?	with Part tl ofthe Charities Act 1992where professional (legal requirement)			Yes (IA)
~ ~
Does the charity maximise	the lawful take-up by its donors ofGift Aid?
Are regular checks made	to ensure all eligible tax repayments		are obtained?

Does the charity keep the records required by HMRC for GIR Aid daims?
Has the charity kept the necessary records to identify transactions with 'substantial
donors' for donations received up to April 2011?(legal requirement)		Yes (IA)
From April 2011,have the trustees put in place procedures to identify 'tainted donations'?	charity	Yes (IA)
Ifthe charity undertakes trading activities (either trading in furtherance of its	objects
or noncharitable trading):
ifthe level ofnon-charitable trading is signicant is it carried out in a trading
subsidiary?
does the charity have a pricing policy for the goods and services supplied?
does the charity have invoicing procedures for goods and services supplied?		Yes (IA)
does the charity review outstanding debts and collection procedures'?		Yes (IA)
are there procedures to reconcile amounts invoiced and cash received to outstanding invoices?		Yes (IA)
Are incoming receipts banked promptly?		Yes (IA)
Is insurance held to cover the contents ofthe safe or cash box and cash in transit?		Yes (IA)
Are funds banked without deduction ofexpenses?		Yes (IA)
Are regular checks made to ensure income records agree with the bank paying-in
books and statements'?
Are checks made by someone other than the person who made the entry in accounting records?	the	Yes (IA)

Isthere a written policy on the authorisation ofexpenditure7	Isthere a written policy on the authorisation ofexpenditure7
Are invoices received checked against orders confirming	pricing and the receipt of
the goods or services ordered?				"le&
0 ~ ~ I ~
Ifthe charity makes grants, does it have a grant-making	policy?
Does the charity make and monitor grants in accordance	with the	grant-making
policy?
Does the charity follow any stipulation in the governing document sign cheques?		about who can
Does the bank mandate require at least two signatories?
Is there a practice ofnot signing of blank cheques?
Are cheque books etc kept in a secure place with access	only by	nominated
persons7
Are any monetary limits placed on an individual's signing	recorded		in writing?
Is ail cheque expenditure recorded in the cash book and	noted with		the relevant
cheque number, nature ofpayment and payee?
Are cheques signed only with documentary evidence ofthe nature			ofthe payment,
eg invoice?
Are only named indMduals authorised to set up direct debits, standing orders and
direct credits?
Does the charity use a dual authorisation system for BAGS payments?
Does the charity monitor the arrangements to ensure that	automatic		payment
arrangements are cancelled when the goods and services are no		longer being
supplied to the charity?
Is every effort made to minimise cash payments?
Are all payments by cash made from a cash float and not	from incoming cash?
Is supporting documentation authorised by someone other than the			person

Are regular checks made to ensure the bank statements?	expenditure records are accurate and agree with	expenditure records are accurate and agree with	expenditure records are accurate and agree with	Yes (IA)
Are regular checks made to ensure and the original invoice or payment	no discrepancies records'?	between the payments	made	Yes (IA)
Are checks made by someone other accounting records?	than the person	who made the entry in	the	Yes (IA)

Isa comprehensive fixed asset list held and updated regularly?	Isa comprehensive fixed asset list held and updated regularly?
Are assets checked regularly to ensure they are still in	good repair and are		ofuse to
the charity?
Has insurance cover been considered?
Is the use offixed assets reviewed annually (to ensure	put to best use and		serving
the charity's interests)?
Are secure records held ofall bank and building society accounts?				Yes (IA)
Are bank statements regularly received and regular bank reconciliations		cerned out?		Yes (IA)
Are instructions to open or dose accounts properly authorised and reported trustees?			to	Yes (IA)
Are checks made to ensure that there are no dormant	accounts'?			Yes (IA)
Are the accounts monitored to ensure there is no third	party use?			Yes (IA)
Dothe trustees regularly review the costs, benefits and risks oftheir current deposit accounts?			and	Yes (IA)
Ifthe charity uses electronic banking to make payments	does the system used
require authorisation oftransactions by two individuals'	?