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2022-07-31-accounts

Trustees’ Annual Report for the period

From 1[st] AUG 2021 Period start date To 31[st] JULY 2022 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.
Also added from 4 April 2022:
2) The organising and running of community
events to bring together the people of the
parish in order to raise money for local
community groups plus a charity to be
nominated each year.
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
The Trust provides a Village Hall facility for
the benefit of the local community. Users
include various organisations, all from within
the parish: the Parish Council, PCC and
church, the Archive Group, Youth Club,
Baby and Toddler Group, Short Mat Bowls
Group and Table Tennis Club. In addition,
various fitness and crafts tutor-led activities
make regular use of the hall. These include
yoga, pilates, zumba, hoola hoop and flower
arranging. The hall is also used for
badminton, children’s and adults’ parties,
functions and fund-raising events.
Broadhempston Primary School is a
significant user throughout the year. As well
as using the sport hall for physical
education,theyalso use the hall and kitchen

1

facilities on a daily basis to provide hot
lunches.
The Trust also maintains the Headlands
playing field to provide facilities for football,
tennis and various community outdoor
recreational activities, including a mini skate-
board ramp and an annual Fete. The school
uses the field for regular PE sessions and for
inter-school sports festivals.
At a Trustees Meeting in November 2021 it
was agreed that a merger request by
Broadhempston Fete Committee (a separate
organisation) would be accepted and that
the Broadhempston Fete Committee would
be adopted as a sub-committee of this
charity. Therefore the purposes of the charity
(in Para 1.17 above) have been expanded to
include the activities of that sub-committee.
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.
In June 2022 the Fete sub-committee
arranged a very successful day of events in
the village to allow all local residents to
celebrate the Queen’s Platinum Jubilee.
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 This year has seen a gradual return to
normality after the disruptions suffered
because of Covid-19 in the previous two
years. Village Hall users are still encouraged
to follow some of the Covid-19 best-
practises, such as keeping rooms well-
ventilated and using hand-sanitiser when
entering the building. The hall continues to
provide spacious, attractive modern multi-
purpose facilities for the residents on
Broadhempston.
Most regular activities at the village hall have
restarted. There were also successful two
jazz evenings organised by some of the
Trustees during the year. These offered an
enjoyable night out at affordable prices for
residents and those from further afield.
The playing field has been well-maintained
and is well-used by residents, including dog-
walkers. The tennis court has proven very
popular, with the number of users increasing
significantly after the Covid lockdowns. The
local football team also uses the field for
home matches and this year another local
junior football team has also used the field
for its home matches.
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
village hall to ensure the facilities offer
something for the widest audience. The hall
is kept clean and tidy, and maintenance
issues are addressed as they arise.
The grounds of the hall are now attractively
landscaped, with some of the care
undertaken by a team of local volunteers.
A project to improve the facilities at the
Headlands playing fields continues, a Devon
bank has been built between the car park
and the playing field for safety and security
reasons, this has been planted with a hedge
and a copse of trees has also been planted
in one corner of the field
Looking ahead, a sub-committee is looking
at options to refurbish the tennis court.
In June 2022 the Fete sub-committee
arranged an event in and around the village
hall to celebrate the Queen’s Platinum
Jubilee. This free event was open to all and
included children’s activities, games,
afternoon teas and a live band providing a
partyatmosphere.

4

Additional information (optional)

You may choose to include further statements You may choose to include further statements where relevant about:
Achievements against
objectives set
Para 1.41 Pre-covid activity levels for the hall
exceeded both the sports and fitness
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
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

5

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
small 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 maintain reserves between
£30,000 and £50,000 to cover the cost of
future repairs and renewals of the buildings
and their 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 £46623.
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
8
9
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
Andrea Dobson 08.08.2021
JeremyLawrence 08.09.2021 BVH&PFT CIO
Mark Moorley 02.11.2021 BVH&PFT CIO
Jennifer Logan 08.06.2022 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.

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

10

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Statement of financial activities for the year ended 31 July 2022

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 from Fete Committee
Net movement in funds
Reconciliation of funds
Total; funds brought forward
Total funds carried forward
funds
funds
Total
2021
£
£
£
£
2667
1465
4132
18851
20276
1666
21942
10227
3758
1092
4850
3546
4
0
4
4
26705
4223
30928
32628
0
772
772
0
20462
25293
45755
45322
0
0
20462
26065
46527
45322
6243
(21842) (15599)
(12694)
3609
3609
0
6243
(18233) (11990)
(12694)
36959
678523
715482
728176
43202
660290
703492
715482
Unrestricted
Restricted

1

Broadhempston Vlllage Hall & Playlng ￿eld Trust Charitable incorporated organisation CknhtyNo. 1154919 Balance Sheet as at 31 July 2022 2•22 2021 Not Flxed a8sets Tangible assets 656869 673436 Current D¢btors Cash at b8nk and in Iwid 1879 45904 47783 1763 41243 43(MK) Credlton: Ill￿￿￿ts fglllNg due wlthln one y¢Ar Net current Amets 46623 42046 703492 715482 Fundi of th¢ Chrlty Re$trict¢d fijnds Unrestncd thnds 06021KI 43202 703492 678523 36959 715482 2q14• 23 The financial statements wet¢ approved by the on ..... ..... and $igned on its behalf by L)L) Mr D Howard Mr P SheridAll

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements for the year ended 31 July 2022

1. Accounting policies

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

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.

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.

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 2022
Note 2
Analysis of income
Donations and legacies
Notes to the financial statements
for the year ended 31 July 2022
Note 2
Analysis of income
Donations and legacies
Notes to the financial statements
for the year ended 31 July 2022
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 income
Other trading activities
Fund raising events
Feed in tariff
Other
Bank interest received
TOTAL INCOME
2022
2021
funds
funds
Total
Total
£
£
£
£
465
465
20
0
0
2667
1000
3667
18831
2667
1465
4132
18851
-
1666
1666
1624
20276
-
20276
8603
-
-
0
0
20276
1666
21942
10227
236
908
1144
0
3522
184
3706
3546
3758
1092
4850
3546
4
0
4
4
26705
4223
30928
32628
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 2022

Note 3
Analysis of expenditure
Expenditure on raising funds
Stageing fundraising events
Expenditure on charitable activities
Village hall running costs
- Rates and water
- Insurance
- Accountancy
- Light and heat
- Repairs
- Cleaning
- Depreciation
Playing field running costs
- Water
- Light and heat
- Cleaning
- Car park, dog bins and tree removal
- Pavilion repairs and refurbishment
- Grass cutting and maintenance
Support costs
Postage and stationery
Telephone and broadband
Subscriptions
Booking administration
2022
2021
funds
funds
Total
Total
£
£
£
0
772
772
0
0
772
772
0
486
-
486
355
2056
-
2056
2321
316
-
316
360
3589
-
3589
2205
4810
379
5189
7250
4695
-
4695
3736
62
22360
22422
23446
-
68
68
68
-
404
404
132
-
60
60
101
-
1204
1204
1493
-
218
218
167
-
600
600
600
201
-
201
149
299
-
299
305
259
-
259
406
3689
-
3689
2228
20462
25293
45755
45322
Unrestricted
Restricted

4. Funds transferred from Broadhempston Village Fete Committee

On 4th November 2021 the Trustees agreed to incorporate the funds of the Broadhempston Village Fete Committee as a separate sub-fund under the auspices of the CIO.

5. Trustee expenses

During the period four trustees were reimbursed expenses of £1899 (2021 £1,118) 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 except to the extent that one trustee, Ms A Dobson, received £3129 as Booking Administrator.

5

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements for the year ended 31 July 2022

7. Tangible fixed assets

Fixtures,
Leasehold fittings &
property
equipment
£
£
Cost
At 1 August 2021
731755
82720
Additions
5236
619
At 31 July 2022
736991
83339
Depreciation
At 1 August 2021
87310
53729
Charge for the period
14740
7682
At 31 July 2022
102050
61411
Net Book Values
At 31 July 2022
634941
21928
At 31 July 2021
644445
28991
8. Debtors
Grants receivable
Prepayments
9. Creditors: Amounts falling due within one year
Accruals
Deposits
Total
£
814475
5855
820330
141039
22422
163461
656869
673436
2022
2021
£
£
0
0
1879
1763
1879
1763
2022
2021
£
660
660
500
300
1160
960

10 Analysis of net assets between funds

Fund balances at 31 July 2022
Tangible fixed assets
Current assets
Current liabilities
2022
funds
funds
Total
£
£
£
4832
652037
656869
39530
8253
47783
(1160)
0
(1160)
43202
660290
703492
Unrestricted
Restricted

6

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements for the year ended 31 July 2022

**11. ** Details of material funds held Details of material funds held 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 36286 26705 (20462) 673 43202
Playing Field Fund 1736 2850 (2554) 2032
Fete Committee Fund 1373 (772) 3609 4210
Headlands Project 2390 (379) 2011
Development fund 675070 (22360)
(673)
652037
715482 30928 (46527) 0
3609
703492

7

Broadhempston Village Hall & Playing Fttld Trust Charitsble incorporated organisation ChErty No. 1154919 Independent ex•min¢r's report lo ¢ht lrnstees on the ngudited finnci•l $¢•tements •r Brodhempston Vlllge Hll & Plying Field T￿$t Chxrltxble Intorporated Org•DisatloTh I report to the charity truste¢s on my examina¢ion of the &counts of the CIO for the year ended 31 July 2022. RtSPOn51blllll¢s Thd bmsls tsf rtptsrt As the chariry trusiees of the CIO you are responsible for th¢ prepar￿lon of the xcounts in accordance with the requirements of the Charili¢s Ad 2011 (-the Act"). I report in r¢sFK¢t of rny ¢x#minaiion of the CIO'S accounts carried oul wider s¢¢tion 145 of the Act. In ¢#rrying out my exarnination I have followed all applicable Direclions given by the Charity Commission under section 14515Xb) of the 2011 Aci. Independent exarnlne￿1 ¥l•¢em¢n¢ I have completed my exarnination. I confirn) no material ma¢¢ers hav¢ eome io my attention in connection with the eXamin￿10n 8ivin8 me cause to believ¢ th￿ in any material respect.. (i) accountin8 records were not kep¢ in r¢sp¢¢t of ihe Trusi as required by se¢¢ion 130 of the Act- or (li) th¢ •¢¢ounts do ttoi xcord with those recoTd5' or (iii) ¢he a¢¢ounis do noi comply wilh ihe applicable Tequir¢m¢nts concernin8 the form und ¢ontent of accoun￿ sei oui in the Chariiie5 {Accounls #nd Reports) ReBulations 2008 olhw than any requ1￿men¢ th th¢ I¢￿un(S 8ive a.true and fair view" T*hi¢h 1$ not A m&ller Considered as pan of on indeFnmdent examin￿￿0￿ I have no concerns and have ¢ome across no oih¢r matters in conneaion with the examin41ion io which attention shoul be drawn in this report in order to enable a proper understhnding of the ac¢ounis to be er FCA Inde deni Exarniner Rupp & Fraser 7 St Paul's Road Ne￿0￿ Abbot Devon TQ12 2HP Dated.

Broadhempston Village Hall & Playing Fttld Trust Charitsble incorporated organisation ChErty No. 1154919 Independent ex•min¢r's report lo ¢ht lrnstees on the ngudited finnci•l $¢•tements •r Brodhempston Vlllge Hll & Plying Field T￿$t Chxrltxble Intorporated Org•DisatloTh I report to the charity truste¢s on my examina¢ion of the &counts of the CIO for the year ended 31 July 2022. RtSPOn51blllll¢s Thd bmsls tsf rtptsrt As the chariry trusiees of the CIO you are responsible for th¢ prepar￿lon of the xcounts in accordance with the requirements of the Charili¢s Ad 2011 (-the Act"). I report in r¢sFK¢t of rny ¢x#minaiion of the CIO'S accounts carried oul wider s¢¢tion 145 of the Act. In ¢#rrying out my exarnination I have followed all applicable Direclions given by the Charity Commission under section 14515Xb) of the 2011 Aci. Independent exarnlne￿1 ¥l•¢em¢n¢ I have completed my exarnination. I confirn) no material ma¢¢ers hav¢ eome io my attention in connection with the eXamin￿10n 8ivin8 me cause to believ¢ th￿ in any material respect.. (i) accountin8 records were not kep¢ in r¢sp¢¢t of ihe Trusi as required by se¢¢ion 130 of the Act- or (li) th¢ •¢¢ounts do ttoi xcord with those recoTd5' or (iii) ¢he a¢¢ounis do noi comply wilh ihe applicable Tequir¢m¢nts concernin8 the form und ¢ontent of accoun￿ sei oui in the Chariiie5 {Accounls #nd Reports) ReBulations 2008 olhw than any requ1￿men¢ th th¢ I¢￿un(S 8ive a.true and fair view" T*hi¢h 1$ not A m&ller Considered as pan of on indeFnmdent examin￿￿0￿ I have no concerns and have ¢ome across no oih¢r matters in conneaion with the examin41ion io which attention shoul be drawn in this report in order to enable a proper understhnding of the ac¢ounis to be er FCA Inde deni Exarniner Rupp & Fraser 7 St Paul's Road Ne￿0￿ Abbot Devon TQ12 2HP Dated.