THE WITCOMBE AND BENTHAM VILLAGE HALL TRUSTEES’ ANNUAL REPORT
Charity Name
The Witcombe & Bentham
Village Hall
Registered Number
1154722
Financial year commencing on Financial year ending on
1st January 2021
31st December 2021
Charities principal address
The Witcombe & Bentham Village Hall Pillcroft Road Witcombe Gloucester GL3 4TB
Names of the Trustees
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Name Position Dates acted if not Who can
whole year appoint
Trustee
Jane Wintle Chairman Trustees
Steven Hawkins Vice-Chairman Trustees
Robin Danielli Treasurer Trustees
Caroline Hope Secretary Trustees
David Hitchcock Trustee Trustees
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Constitution The Witcombe and Bentham Village Hall was incorporated as a Charitable Incorporated Organisation (CIO) on September 24, 2013.
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Objects A Village Hall for the use of the inhabitants of the area of benefit without distinction of political, religious or other opinions, including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants (the beneficial area mainly comprises the villages of Little Witcombe, Great Witcombe and Bentham, all in the County of Gloucestershire).
Activities and
- Achievements in 2021 The Hall was again badly affected by Covid in 2021, It had to close for most of the first half of the year. Casual bookings recovered well when the Hall re-opened. On a cash basis, excluding depreciation, there was a surplus of £22.1k, but this was mainly the result of Government Covid grants of £21.0k.
Accounts The Accounts for the year to December 2021 are attached. Declaration The Trustees have approved the Trustees’ Report above.
| Signature | Robin Danielli | |
|---|---|---|
| Position | Treasurer & Trustee | Date |
The Witcombe and Bentham Village Hall
Registered Charity No.1154722
Financial Statements
For the Year Ended 31 December 2021
Witcombe and Bentham Village Hall
Statement of Financial Activities
Year ended 31 December 2021
| Year ended 31 December 2021 | ||||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Unrestricted Funds | Note | £ | £ | |
| Incoming Resources | ||||
| Donations, including Gift Aid | 0 | |||
| 0 | ||||
| Fundraising activities | 0 | 0 | ||
| S106 grants | 0 | |||
| 1227 | ||||
| Non-charitable trading – bar income | 10 | 2721 | 615 | |
| Hiring charges | ||||
| - Regular Users |
1250 | |||
| 1600 | ||||
| - Casual Users |
4730 | |||
| 1490 | ||||
| Covid Grants | 21035 | |||
| 11334 | ||||
| Damage deposits withheld | 40 | |||
| 30 | ||||
| --------- | --------- | |||
| Total Incoming Resources | 29776 | |||
| 16296 | ||||
| ===== | ===== | |||
| Expenditure | ||||
| Bar consumption | 783 | 397 | ||
| Bar wages | 410 | 175 | ||
| Credit Card Commission | 15 | |||
| 0 | ||||
| Water | -598 | 1434 | ||
| Electricity | 547 | |||
| 694 | ||||
| Phone | 119 | 117 | ||
| Repairs, maintenance, service fees | 417 | 659 | ||
| Cleaning | 804 | 778 | ||
| Purchase of minor equipment | 498 | |||
| 17 | ||||
| Licensing fees | 337 | 527 | ||
| Insurance | 1310 | 1314 | ||
| Custodian’s fee | 2400 | 2400 | ||
| Sundry expenses | 125 | 618 | ||
| Advertising | 0 | |||
| 0 | ||||
| Broadband | 355 | |||
| 360 | ||||
| Mowing | 66 | |||
| 37 | ||||
| Damage repairs | 100 | |||
| 0 |
Depreciation
7 19663 29137 --------- ---------
| Total Expenditure | 27351 | 27351 | 27351 | ||
|---|---|---|---|---|---|
| 38664 | |||||
| ===== | ===== | ||||
| Net Income/(Outgoing) Resources |
2425 | ||||
| (22368) | |||||
| Realised/unrealised gains/(losses) | on investment assets | 0 | 0 | ||
| Unrealised gains/(losses) on tangible fxed assets | 0 | 0 | |||
| --------- | --------- | ||||
| Net movement in funds | 2425 | ||||
| (22368) | |||||
| Fund balances brought forward | 351622 | ||||
| 373990 | |||||
| Fund balances carried forward | 354047 | ||||
| 351622 | |||||
| Page 2 | |||||
| Witcombe and Bentham Village Hall | |||||
| Balance Sheet at 31 December 2021 | |||||
| 2021 | 2020 | ||||
| Unrestricted Funds | Note | £ | |||
| £ | |||||
| Fixed Assets | |||||
| Intangible assets | 0 | 0 | |||
| Tangible assets | 7 | 309978 | 326819 | ||
| Investments | 0 | 0 | |||
| --------- | ---------- | ||||
| Total fxed assets | 309978 | ||||
| 326819 | |||||
| Current assets | |||||
| Stocks and work in progress | 1 | 519 | 401 | ||
| Debtors | 8 | 140 | 0 | ||
| Short term investments and deposits |
0 | 0 | |||
| Cash at bank and in hand | 45370 | 26692 | |||
| --------- |
-------- | ||||
| Total Current assets | 46029 | ||||
| 27093 | |||||
| Short term creditors | 9 | 1960 | 2290 | ||
| --------- | --------- | ||||
| Net current assets/(liabilities) | 44069 | ||||
| 24803 | |||||
| --------- | --------- |
Total assets less current liabilities 354047 =====
351622
=====
Long term creditors 0 0 Provisions for liabilities 0 0 ----------------- Net assets 354047 351622 ===== ===== Funds brought forward 351622 373990 Net movement in funds in year 2425 22368) Total funds 354047 351622 ===== ===== Signed by: ………………………………… …............................................ On behalf of all the Trustees Dated: Page 3
Notes to the Accounts at 31 December 2021
1) Accounting policies and fnancial year end
Basis of accounting: These accounts have been prepared in accordance with Financial Reporting Standards for Smaller Entities (FRSSE) and the Charities SORP 2005. The financial year end is December 31.
2) Trustees
No trustee has received any remuneration during the financial year. There were no transactions undertaken by the charity in which a trustee has a material interest.
3) Independent examiner’s remuneration
| 2021 | 2020 | |
|---|---|---|
| £ |
£ | |
| Examination fee paid | 0 | 0 |
4) Endowment or other restricted funds
The charity has no endowment or other restricted funds.
5) Investment assets
The charity has no investment assets.
6) Paid employees
| 6) Paid employees | |
|---|---|
| 2021 2020 | |
| £ £ | |
| Total emoluments of employees | 2400 |
| 2400 | |
| Average number of employees |
1 1 |
Page 4
Witcombe and Bentham Village Hall
Notes to the Accounts at 31 December 2021
| 7) Tangible Fixed Assets |
|
|---|---|
| F'hold Land Propert y Furnitu re Playgrou nd |
|
| & Building s Improv' ts & Equip Equip Total |
|
| £ £ £ £ £ |
|
| Asset Cost b/ 26561 390267 68224 28022 51307 4 |
|
| Additions 0 0 2822 0 2822 |
|
| As at December 31 2021 26561 390267 71046 28022 51589 6 |
|
| Accumulated Depreciation b/f 0 121578 58373 6304 18625 5 |
|
| Charge for the Year 0 9757 7104 2802 19663 |
|
| As at December 31 2021 0 131335 65477 9106 20591 8 |
|
| Depreciation Rate 0% Str Line 2.5% Red Bal 10% Str Line 10% Str Line |
|
| Net Book Value b/f 26561 268689 9851 21718 32681 9 |
|
| Net Book Value at December 31 2021 26561 258932 0 5569 0 18916 30997 8 |
|
| Depreciation Charge 2020 |
|
| A full year's depreciation has been charged, including on additions made during 2020. |
Balance
.
8) Debtors and prepayments
2021 2020 £ £ Amounts falling due within one year: 140 0 Other debtors 0 Prepayments 0 140 0
9) Creditors and accruals
2021 2020 £ £ Amounts falling due within one year: 1960 2290 Other creditors 0 0
1960 2290
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Witcombe and Bentham Village Hall Notes to the Accounts at 31 December 2021
10) Additional matters
| Non-charitable trading – Bar account Turnover Opening stock / Stock transferred in Add purchases Less stock carried forward 401 Consumption Gross proft (loss) 218 Overheads: Wages Other overheads – 30% of total Net proft/(loss) (11611) |
2021 2020 £ £ 2721 615 401 579 901 219 1302 798 519 783 397 1938 410 175 8082 11568 (6554 ) |
2021 2020 £ £ 2721 615 401 579 901 219 1302 798 519 783 397 1938 410 175 8082 11568 (6554 ) |
|---|---|---|
The above figures do not include any value for the notional cost of volunteers, who attend the hall during deliveries and who deal with ordering, stocktaking, bookkeeping and banking. The trustees are of the opinion that if such time were valued at a reasonable hourly rate, then the bar would always incur losses.
The Inland Revenue (FICO) has stated that the bar account results are not material for their purposes for the current or previous accounting periods and that no definitive written dispensation is necessary in this case.
Page 6
Report to the trustees/members of Witcombe and Bentham Village Hall on accounts for the year ended December 31, 2021 set out on pages 2 to 6
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the Accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 41 of the Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 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.
Signed by:
Page 7
Report to the trusteeslmembers of Witcombe and Bentham Village Hall on accounts for the year ended December 31. 2021 set out on pages 2 to 6 Respectlve rèsponslbllltles of trustees and examln•r As the charity's trustees you are responsible for the preparation of the Accounts" you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state. on the basis of procedures specified in the General Directions given by the Chanty Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention. Basls of Independent •xamlneVs report My examination was carried out in accordan with the General Directions given by the Charity Commissioners. An examination indudes a review of the accounting records kept by the charity and a (x)mparison 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 conceming any such matters. The procedures undertaken do not provide all the eviden(x that would be required in an audit. and consequently I do rt express an audit opinion on the view given by the accounts. Independent examlnerfs st*oment In connection with my examinab'on, no matter has cx)me to my attention: 1) which gives me reasonable use to believe that in any matsrial respect the requirements to keep accounling records in accordance with section 41 of the Act," and to prepare accounts wthith ac(x)rd with the accounts'ng rewrds and to comply with the accountlng requirements of the Act have not been met; or 2) to which. in my opinion. attention shwld be drawn in order to enable a proper understanding of the accounts to be reached. Signed by: Jon Frewin ACMA. CJrt Cottage. Littie Witcombe Gloucester GL3 4UA Page 7