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2020-07-31-accounts

Trustees’ Annual Report for the period

From 1[st] AUG 2019 Period start date To 31[st] JULY 2020 Period end date

Charity name: BROADHEMPSTON VILLAGE HALL & PLAYING FIELD TRUST CIO

Charity registration number: 1154919

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 1) The object of the charity is, in the interests
of social welfare, to improve the conditions
of life of the inhabitants of the area of benefit
without distinction of political, religious or
other opinions by the provision and
maintenance of:
(a) A village hall for use by the inhabitants,
including use for:
(i) Meetings, lectures and classes, and
(ii) Other forms of recreation and leisure-time
occupation; and
(b) A playing field with pavilion for use by the
inhabitants.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
From July until February, the Village Hall
operated as in previous years, providing a
facility for the benefit of the local community.
Since the start of the Covid-19 pandemic
many of the regular activities have been
greatly curtailed or suspended.
Prior to Covid-19, the regular Hall users
included various organisations from within
the parish: the Parish Council, PCC and
church, the Archive Group, Badminton Club,
Youth Club, Baby and Toddler Group, Short
Mat Bowls Group and Table Tennis Club. In
addition, various fitness and crafts tutor-led
activities made regular use of the hall. These
included yoga, tai chi, pilates, zumba
classes and flower arranging. Some of these
managed to continue in a cut-down format
after the March-June lockdown, using the
large space of the main sports hall to meet
the social distancing rules.
In normal circumstances the village hall is
frequently hired for children’s and adults’
parties, functions and fund-raising events. It
is the location of the Annual Produce Show

1

and Christmas Bazaar. All of these activities
have ceased since the start of the lockdown
in March 2020.
Broadhempston Primary School has been a
significant user throughout the year. As well
as using the sport hall for physical
education, they also use the hall and kitchen
facilities on a daily basis to provide hot
lunches. During the lockdown periods, the
village hall has provided the school with
extra classroom and activity space to meet
social distancing requirements.
The Trust has maintained the playing field to
provide facilities for football, tennis and
various community outdoor recreational
activities, including a mini skate-board ramp.
The school also uses the field regularly for
matches and practices.
During lockdown this outdoor space has
been a valuable and much-visited place for
residents to take their daily exercise.
Because of the Covid-19 restrictions there
was no village Fete in the summer of 2020.
When planning activities for the year, the
Trustees have considered the Commission’s
guidance on public benefit and have tried to
the extent possible to encourage all
members of our community, young and old,
regardless of background, to make use of
the various organisations using the facilities
provided by the hall and playing field. Events
and public meetings are advertised by
posters displayed around the village and in
the village shop, the Village Hall website,
The Village Hall’s Facebook page, notices in
the local Parish News, and leaflets delivered
to households when deemed necessary.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The activities above demonstrate that the
Trustees have complied with their duty and
have had due regard to the Commission’s
guidance on public benefit.

2

Additional information (optional) You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

3

Achievements and Performance

SORP reference The Trust performed well in the first nine
months of the last year, although the
facilities had to close by law for much of the
time after the start of the pandemic.
The village hall provides spacious, attractive,
clean and modern multi-purpose facilities to
the local community at affordable prices,
offering discounted prices to local residents
and clubs. The playing field is well-
maintained and has seen a significant
growth in use since it was opened to dog-
walkers and a skate-board ramp installed.
This outdoor place has been particularly
valuable during lockdown when people were
unable to travel from home without good
reason.
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 The Trustees have acted to maintain the
new village hall to ensure the facilities offer
something for the widest audience.
The grounds of the new hall are now fully
landscaped and some of the care is
undertaken by a team of local volunteers.
To cope with the new requirements of Covid-
19, new rules were issued for hirers, new
hand-gel dispensers were installed and extra
cleaning routines were introduced.
A project to improve the facilities at the
Headlands playing fields continues. There
has been some refurbishment work on the
pavilion, there are plans to create a series of
off-road bike jumps and a sub-committee is
looking into the conversion of the tennis
court to a Multi-Use Games Area, which
should enable that court to offer something
to a wider group of people.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against 1. Activity levels for the new hall have objectives set exceeded both the sports and fitness Para 1.41 attendance targets agreed with Sport England and also the 3- year Business Plan targets agreed with The National Lottery. Both grant giving bodies have expressed satisfaction that intended outcomes have been met and no longer wish to monitor the project. Performance of fundraising activities against objectives Para 1.41 set

4

Investment performance
against objectives
Para 1.41
Other

5

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 Our financial position remains healthy, with a
surplus at the end of the accounting period –
refer to Statement of Financial Activities
(attached)
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Our aim is to build up and maintain reserves
of £30,000 towards the cost of future repairs
and renewals of this new building and its
equipment. A minimum reserves threshold of
£10,000 may not be breached without
agreement of all trustees.
Amount of reserves held Para 1.22 After allowing for the value of the property
and equipment included in total funds, the
Trust has working reserves of £31294.
The reserves were boosted by the receipt of
a £10,000 Business Support Grant offered
by the Government to businesses forced to
close by the pandemic. This sum will help to
cover the running expenses of the Village
Hall and Playing Field while we receive little
or no income during the coming year.
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

6

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed,royal charter)
Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association,CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Appointed by a resolution passed at a
properly convened meeting of the charity
Trustees.
The Trustees have documented the process
to be followed in the selection and
appointment of new Trustees

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

7

Reference and Administrative details

Charity name BROADHEMPSTON VILLAGE HALL & PLAYING FIELD
TRUST CIO
Other name the charity uses
Registered charitynumber 1154919
Charity’s principal address David Howard – Treasurer
Broadhempston Village Hall & Playing Field Trust CIO
Knowle
Broadhempston
Devon, TQ9 6DA

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
Trustee name Office (if any) Dates acted if not for whole year Name of person (or
body) entitled to appoint
trustee (ifany)
Peter Sheridan Chair BVH&PFT CIO
David Howard Treasurer BVH&PFT CIO
Joe Wegrzyn Facilities Manager BVH&PFT CIO
David Heath BVH&PFT CIO
Roger Acton BVH&PFT CIO
BVH&PFT CIO
Jane Collings
Kate Eagle BVH&PFT CIO

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

8

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

9

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees


Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Peter Robert Sheridan David William Howard


Chair
Treasurer

26 Feb 2021

26 Feb 2021

10

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Statement of financial activities for the year ended 31 July 2020

Notes
Incoming resources
2
Income from
Donations and legacies
Charitable activities
Other trading activities
Investments
Total incoming resources
Resources expended
3
Expenditure on:
Raising funds
Charitable activities
Other
Total resources expended
Net income for the year
Funds transferred to pay loans
Net movement in funds
Reconciliation of funds
Total; funds brought forward
Total funds carried forward
funds
funds
Total
2019
£
£
£
£
12183
1826
14009
19068
14224
0
14224
16739
3496
0
3496
3644
11
0
11
11
29914
1826
31740
39462
0
0
0
0
23301
25901
49202
47353
0
0
23301
25901
49202
47353
6613
(24075) (17462)
(7891)
(1810)
1810
0
0
4803
(22265) (17462)
(7891)
23052
722586
745638
753529
27855
700321
728176
745638
Unrestricted
Restricted

1

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Balance Sheet as at 31 July 2020

Notes
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: amounts falling
due within one year
9
Net current assets
Net assets
Funds of the Charity
10
Restricted funds
Unrestricted funds
£
£
£
£
696882
720938
1728
2186
30276
28193
32004
30379
710
5679
31294
24700
728176
745638
700321
722586
27855
23052
728176
745638
2020
2019

10

The financial statements were approved by the trustees on February 2021 and signed on its behalf by

…………………………… Mr D Howard

………………………… Mr P Sheridan

2

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements for the year ended 31 July 2020

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period.

1.1 Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS102) applicable in the UK and the Republic of Ireland and published on 16th July 2014.

1.2 Recognition of income

All income is included in the statement of financial activities when the charity is

entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

1.3 Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Liabilities are recognised where it is more than likely that there is a legal or constructive obligation committing the charity to pay out resiurces and the amount of the obligation can be measured with reasonable certainty.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.4 Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Leasehold property - 2% straight line Fixtures, fittings and equipment - 10% and 20% straight line

3

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Notes to the financial statements for the year ended 31 July 2020 Note 2 Analysis of income Donations and legacies

Donations
Tax reclaimed from HMRC
Grants receivable
Charitable activities
Playing field and tennis courts
Village hall hire
Other
Other trading activities
Fund raising events
Feed in tariff
Other
Bank interest received
TOTAL INCOME
2020
2019
funds
funds
Total
Total
£
£
£
£
433
347
780
3610
-
-
0
0
11750
1479
13229
15458
12183
1826
14009
19068
1182
-
1182
1524
13042
-
13042
15195
-
-
0
20
14224
0
14224
16739
-
-
0
403
3496
-
3496
3241
3496
0
3496
3644
11
0
11
11
29914
1826
31740
39462
Unrestricted
Restricted

4

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements

for the year ended 31 July 2020

Note 3
Analysis of expenditure
Expenditure on raising funds
Stageing fundraising events
Expenditure on charitable activities
Village hall running costs
- Rates and water
- Insurance
- Legal fees
- Accountancy
- Light and heat
- Repairs
- Cleaning
- Depreciation
Playing field running costs
- Water
- Light and heat
- Car parking and replacement gates
- Pavilion refurbishment
- Grass cutting and maintenance
Support costs
Postage and stationery
Telephone and broadband
Subscriptions
Booking administration
Loan interest
2020
2019
funds
funds
Total
Total
£
£
£
0
0
0
0
0
0
0
0
437
-
437
320
2574
-
2574
2453
0
0
360
-
360
300
2006
-
2006
1758
7537
-
7537
2921
3169
-
3169
3409
1638
22418
24056
24057
150
-
150
166
219
-
219
262
864
-
864
6180
-
3327
3327
0
600
-
600
1178
93
-
93
124
315
-
315
242
459
-
459
526
2880
-
2880
3135
-
156
156
322
23301
25901
49202
47353
Unrestricted
Restricted

4. Funds transferred from Village Hall Trust

On the creation of the Charitable Incorporated Organistaion funds were transferred from the existing Village Hall Trust.

5. Trustee expenses

During the period two trustees were reimbursed expenses of £1650 (2019 £265) relating to the general running expenses of the charity.

6. Staff costs

The trust has no employees. The running of the trust and Village Hall and Playing Fields is undertaken by the trustees and volunteers for no remuneration.

5

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Notes to the financial statements for the year ended 31 July 2020

7. Tangible fixed assets

Fixtures,
Leasehold fittings &
property
equipment
£
£
Cost
At 1 August 2019
731755
82720
Additions
0
0
At 31 July 2020
731755
82720
Depreciation
At 1 August 2019
58040
35497
Charge for the period
14635
9421
At 31 July 2020
72675
44918
Net Book Values
At 31 July 2020
659080
37802
At 31 July 2019
673715
47223
Debtors
Grants receivable
Prepayments
Creditors: Amounts falling due within one year
Accruals
Loans
Total
£
814475
0
814475
93537
24056
117593
696882
720938
2020
2019
£
£
0
0
1728
2186
1728
2186
2020
2019
£
710
1220
0
4459
710
5679

8. Debtors

9. Creditors: Amounts falling due within one year

10 Analysis of net assets between funds

Fund balances at 31 July 2020
Tangible fixed assets
Current assets
Current liabilities
2020
funds
funds
Total
£
£
£
1684
695198
696882
26881
5123
32004
(710)
0
(710)
27855
700321
728176
Unrestricted
Restricted

6

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Notes to the financial statements for the period ended 31 July 2020

**11. ** Details of material funds held and movements during the current reporting and movements during the current reporting and movements during the current reporting and movements during the current reporting period
Fund Fund
balance balance
brought carried
forward **Income ** **Expenditure Transfers Transfers ** forward
£ £
Village Hall Fund 25227 27732 (21469) (1810) (2498) 27182
Playing Field Fund 324 2182 (1833) 673
Headlands Project 6316 (3326) 2990
Development fund 713771 1826 (22574) 1810 2498 697331
745638 31740 (49202) 0 0 728176

7

Broadbempston Vlllage Hall & Playing Fleld Trust Charltable incorporated org&nl8atlon c￿ltyN0. 1154919 IDd¢pendeDt eX￿er,8 report to the trn8tees on the UDxudlted fittlnelal JtAtsmeDts or BroadhempstoD Vlllage Hall & Playlng Field Trust Charltabl¢ Incorporated Orgnl8AtIoo I report to the charity tsustees on my examitmtioll of the ac¢ounts of th¢ CIO for the year ended 31 July 2020. Respon$lbllltitt and bA$lJ of report As the ch￿lty tnL4tees of th¢ CIO you are responsible for the preparation of the ac¢outtts in accord￿Ce with th¢ requirem￿ts of the Charities Act 2011 {'Ibe A¢t"). I report in resped of my examytiation of the CIO'S a￿o￿llts caTri¢d out under section 145 of the Act. IrL caTryiti8 Out my exlmination I h&ve followed all applicabk Directions given by th¢ CIMTity Commissioll ndw sectioa 145(5)(b) of the 2011 Act. Independent ¢umlD¢r'$ $ttement I have completed my ¢xatnitMtiorA. I confiTm that no m8t¢rial matters have com¢ to my g4ttentiOn ill connection with th¢ examit)ation giving me ¢ause to believe that material respect: (i) accouuting recoTds w¢re Dot kept in resp¢¢t of the TN8t as required by section 130 of th¢ Act. or {ll) th¢ accounts do ]kot accoTd with those r¢¢ords" or (iii) tbe accounts do not cotDply with th¢ applicabl¢ requirements concerning the forni and content of aecounts s¢t out in the Cljarities (A¢counts alld Reports) Re8ulations 2008 ther tball aDy requirement that the accounts give a"tNe and fair view" which is rlot a matter CODsid¢red as part of ￿ ind¢p¢nllLdent examination I have no con¢¢rns and bave cotne across no other matters in connection with the examination to which attention should be drawrA in this report in order to enable & proper UnderSt￿ding of the aecounts to b¢ ser FCA tnd deDt Exwiner Rupp & F￿er 7 St Paul's Road N¢wton Abbot Devon TQ12 2HP Dated. ¢2/

BroAdbempston Vlllage HAll & Playing Fleld Trnst Chrdrltable incorporated organtsatlon CbwityNo. 1154919 IDdependeDt exnthi¢r'¥ report t• the trwteu on the llnxudlted fmnttsl YtAtstt￿Dts of BroadhempstOD Vlllage & Pl•yitig Field Trnst Chxrttbl¢ Ineoryor•led Ory¥ntstloD I report to the chArity tnJstee5 ott tny exami￿0￿ of the accounts of the CIO for th¢ )tar end¢d 31 July 2020. RUpon￿bIut￿u •tsd of report As the cbarity trustres of the CIO are YespoDsibl¢ for the pr¢paTation of the accouttts in accordats¢¢ with th¢ requirewts of the CbaritiU Act 2011 fthe Acf). I report in resp¢ct of my ¢xaMi￿tion of th¢ CIOS I￿¢0￿￿ts calri￿ out under 3¢¢ti¢m 145 of the Act. In corryiti8 Out my ex￿nI￿ati0D I have followed a]1 applicable Dire¢tiOn8 given by the Charity colnmi￿7oll Ider J¢¢tion 145(5)(b) of th¢ 2011 A¢L Indeptndellt ex4mlDer'i 8t•t¢Dwit I have ¢omplei¢d my examination. I confirm that DO n￿terIal n)atters have ¢L￿De to Jny attention iu coDtt¢¢tion with the ¢x8mination giving tne c8u8e to believe that in any njaterial r¢spect: (i) Accounting records were not kepl in r¢spect of th¢ Tn￿1 •s by section 130 ofthe kn: or (li) the accowity do Dot with those records. or (iii) the ￿¢oUnts do not comply with the 8ppli¢able requirements wn¢¢rnin8 the form and content of accounts $e( out in the Cbariti¢S (Accounts Repoits) Re8ul8tion$ 2008 oth¢r than Any requirenmt that the a￿Vullts give A"true aDd fair view" which 18 noi a rnwt onsidered as port of an ind¢pennthnt examI￿til> I have no ¢oncerns and b*ve come &eros8 no other tnatt¢T5 iti cor￿C¢tion with the ex1rni￿tton to which attention should be drawn in this r¢port in ordw to enabl¢ * proper understhnding of the accounts to be h¢ er FCA tnd dent Examiner Rupp & Fr&qer 7 St P4ul's Road N¢wton Abbot Devon TQ12 2HP