2023-07-31-accounts - Broadhempston Village Hall And Playing Field Trust CIO

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a;| CHARITY COMMISSION tS #4, FOR ENGLAND AND WALES

Trustees’ Annual Report for the period

From 1st AUG 2022 Period start date To 315* JULY 2023 Period end date

Charity name: BROADHEMPSTON VILLAGE HALL & PLAYING FIELD TRUST CIO

Charity registration number: 1154919

Objectives and Activities

Fs Summary of the purposes of | Para icterence1.17 1) The object of the charity is, in the interests the charity as set out in its of social welfare, to improve the conditions governing document 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 ye 1.17 and The Trust provides a Village Hall facility for activities in relation to those the benefit of the local community. Users purposes for the public include various organisations, all from within benefit, in particular, the the parish: the Parish Council, PCC and activities, projects or services church, the Archive Group, Youth Club, identified in the accounts. Baby and Toddler Group, The PTFA and the Short Mat Bowls Group. There is an annual skittle match between the various groups. In addition, various fitness and crafts tutor-led activities make regular use of the hall. These include yoga, pilates, Zumba, hoola hoop, walking football, circuit training, cane weaving and art. 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 sports hall for active lessons and physical education, they aiso use the hall and kitchen 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 skateboard ramp and an annual Fete. The school uses the field for regular PE sessions and for inter-school sports festivals. 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, the Shout Out Broadhempston Facebook Group, notices in the local Parish News, and leaflets delivered to households when deemed necessary. In June 2023 the Fete Sub-Committee reintroduced, after the Covid outbreak, the very successful Annual Fete and which was held again on Headlands Playing Field. An enjoyable day out for the community was organised including stalls, games, a dog show, musical performances and an evening dance party. Money was collected throughout the day and an agreed monetary surplus over costs is distributed as grants to worthy applications from local organisations. Statement confirming Para 1.18 The activities above demonstrate that the whether the trustees have Trustees have complied with their duty and had regard to the guidance have had due regard to the Commission’s issued by the Charity guidance on public benefit. Commission on public benefit

Additional information (optional)

You may choose to include further statements where relevant about: a Policy.on grant making. Para 1.38 Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers See

Achievements and Performance

|||SORPreference|SORPreference|| This yearhasseen a gradual return to| |---|---|---|---|---| |||||normality afterthe disruptions suffered| |||||because ofCovid-19 in the previous two| |||||years. Village Hall users are still encouraged| |||||to follow some ofthe Covid-19 best-| |||||practices, such as keeping rooms well-| |||||ventilated and using hand-sanitiserwhen| |||||entering the building. The hall continues to| |||||provide spacious, attractive modern multi-| |||||purpose facilities forthe residents on| |||||Broadhempston.| |||||Most regular activities atthe Village Hall| |||||have restarted. There was also a successful| |||||jazz evening organised bysome ofthe| |||||Trustees during the year. This offered an| |||||enjoyable night out at an affordable price 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 afterthe Covid lockdowns. The| |||||local football team also uses the field for| |||||home matches and forthese pasttwo years| |||||another local junior football team has also| |||||used the field for its home matches.| |Summary ofthe main
achievements ofthe charity,||||The Trustees have acted to maintain the
Village Hall to ensure the facilities offer| |identifying the differencethe
charity’sworkhasmadeto
.
‘
the circumstances of its||"|ara 1.20|something forthe widest audience. The hall
is kept clean and tidy, and maintenance
.
‘
issues are addressed as they arise.| |beneficiaries and anywider|wider|||The grounds ofthe hall are attractively| |benefits to society as
whole.|a|||landscaped, withsome ofthe care
undertaken by ateam oflocal 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 oftrees has also been planted| |||||in one corner ofthe field.| |||||A sub-committee is now looking at options to| |||||resurfaceandrefurbishthetenniscourt.|

Additional information (optional)

You may choose to include further statements	You may choose to include further statements	where relevant about:
Achievements against		Activity levels forthe hall exceeded both the
objectives set		sports and fitness attendance targets agreed
	Para 1.41	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 longerwish
		to monitor the project.
Performance offundraising activities against objectives	Para 1.41
set
Investment performance	Para 1.41
against objectives
mePP

Financial Review

Review ofthe charity’s	Para 1.21	Our financial position remains healthy,
financial position at the end		despite a loss atthe end ofthe accounting
ofthe period		period — refer to Statement of Financial
		Activities (attached).
Statement explaining the	Para 1.22	Our aim is to maintain reserves between
policy for holding reserves		£30,000 and £50,000 to coverthe cost of
stating why they are held		future repairs and renewals ofthe 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 forthe value ofthe property
		and equipment included in total funds, the
		Trust has working reserves of£50,359.
reserves
deficit
Explanation ofany	Para 1.23	N/A
uncertainties about the
charity continuing as a going
concern

Additional information (optional)

You may choose to include further statements where relevant about:

|The charity’s principal
sources offunds (including | Par 1.47|The charity’s principal
sources offunds (including | Par 1.47| |---|---| |any fundraising)|| |Investment policy and|| |objectives including any|PareLae| |social investment policy|| |adopted.|| |A description ofthe principal | Para 1.46|| |risks facing the charity.
Ce||

Structure, Governance and Management

trusts:
Type ofgoverning document		Constitution
Howisthe charity ~	Para 1.25	ClO
constituted?
Trusteeselectionmethods	Para 1.25	Appointed bya resolution passed ata
including details ofany		properly convened meeting ofthe charity
constitutional provisions e.g.		Trustees.
election to post orname of		The Trustees have documented the process
any person or body entitled		to be followed in the selection and
to appoint one or more		appointment ofnew Trustees
Trustees.

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

|Policies and procedures
adopted forthe induction and| Pa 1-51|Policies and procedures
adopted forthe induction and| Pa 1-51||| |---|---|---|---| |training ofTrustees|||| |||The Trustees have found it difficult|to find a| |||voluntary replacement for David Howard,|| |The charity’s organisational||who is due to step down as Treasurer.|| |structure and any wider|Pata't94|Discussions have been held with|| |network with which the||Broadhempston Parish Council with a view|| |charityworks||to using the Clerk to the Parish Council in|| |||the Treasurer role on a contractual|basis.| |||David Howard has continued in the|role to| |||complete the 2022-2023 financial|year.| |Relationship with any related | Para 1.51|||| |parties|||| |mm||||

Reference and Administrative details

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||||||||| |---|---|---|---|---|---|---|---| |Charity|name|BROADHEMPSTON|VILLAGE|HALL|&|PLAYING|FIELD| |TRUST|CIO| |Othernamethecharityuses||| |Registered|charity|number|1154919| |Charity’s|principal|address|23,|Hutton|Road| |PAIGNTON| |Devon| |TQ3|1BN|

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Names of the charity trustees who manage the charity

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Name|of person|(or| |Trustee|name|Office|(if any)|Dates|acted|if not for whole year|body)|entitled|to|appoint| |trustee|(if an| |1|| Peter Sheridan|[Chair||[BVH]|[PFT][ CIO]| |2|| David Howard|To 31.12.2023|BVH&PFT ClO| |3 ||Joe Wegrzyn|Facilities|Manager ee|BVH&PFT ClO| |4 | David|Heath|||To 30.05.2023|BVH&PFT CIO| |5 | Roger|Acton|eo BVP CIO| |6|AndreaDobson||||[BVH]|[PFT.CIO]| |7|JeremyLawrence|||||||BVHBPFTCIO| |8|| Mark Moorley|PO BP CIO| |10||Annabel White|||From|30.06.2023|BVH&PFT CIO|

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Corporate trustees — names of the directors at the date the report was approved
|
(Directorname
nD
QC
QD
en (
RC
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Name of trustees holding title to property belonging to the charity

----- Start of picture text -----
[Trusteename —s—s—Sséd| ‘Dates actedifnotforwholeyear|
nn
DG
GC
QO
PO
Cn
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Funds held as custodian trustees on behalf of others

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||||||| |---|---|---|---|---|---| |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|

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Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

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

Declarations

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

Signed on behalf of the charity’s trustees

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=m
Full name(s) Peter Robert Sheridan Jozef Stanislaw Wegrzyn
Position (eg Secretary, Facilities Manager
Chair, etc)
Date 20" May 2024
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Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Statement of financial activities

for the year ended 31 July 2023

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |funds|funds|Total|2022| |Notes|£|£|£|£| |Incoming|resources|2| |Income|from| |Donations|and|legacies|20|1477|1497|4132| |Charitable|activities|19022|2081|21103|21942| |Other|trading|activities|3760|7942|11702|4850| |Investments|194|0|194|4| |Total incoming|resources|22996|11500|34496|30928| |Resources|expended|3| |Expenditure|on:| |Raising|funds|0|5033|5033|772| |Charitable|activities|23364|24287|=|=©47651|45755| |Other|0|0| |Total resources expended|23364|29320|52684|46527| |Net|deficit|for the year|(368)|(17820)|(18188)|(15599)| |Funds|transferred|from|Fete|Committee|0|0|3609| |Net|movement|in|funds|(368)|(17820)|(18188)|(11990)| |Reconciliation|offunds| |Total;|funds|brought|forward|43202|660290|703492|715482| |Totalfunds carriedforward|42834|642470|685304|703492|

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Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Balance Sheet

as at 31 July 2023

		2023		2022
	Notes
		£	ra	£	£
Fixed assets
Tangible assets	7		634945		656869
Current assets
Debtors	8	1698		1879
Cash at bank and in hand		51283		45904
		52981		47783
Creditors: amounts falling
due within one year	9	2622		1160
Net current assets			50359		46623
Net assets			685304		703492
Funds ofthe Charity	10
Restricted funds			642470		660290
Unrestricted funds			42834		43202
			685304		703492

The financial statements were approved by the trustees on 7th May 2024 and signed on its behalf by

Ms C Aubertin

Mr P Sheridan

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Notes to the financial statements

for the year ended 31 July 2023

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

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Notes to the financial statements	Notes to the financial statements
for the	year ended 31 July 2023
Note2	Analysis ofincome
	Donations and legacies
		Unrestricted	Restricted	2023	2022
		funds	funds	Total	Total
		£	£	£	£
	Donations	20	477	497	465
	Tax reclaimed from HMRC			0	0
	Grants receivable		1000	1000	3667
		20	1477	1497	4132
	Charitable activities
	Playing field and tennis courts	-	2081	2081	1666
	Village hall hire	19022	-	19022	20276
	Other income	-	-	0	0
		19022	2081	21103	21942
	Other trading activities
	Fund raising events	82	7781	7863
	Feed in tariff	3678	161	3839	3706
		3760	7942	11702	4850
	Other
	Bank interest received	194	0	194	4
TOTALINCOME		22996	11500	34496	30928

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Notes to the financial statements for the year ended 31 July 2023

Analysis ofexpenditure
Expenditure on raising funds
	Unrestricted	Restricted	2023	2022
	funds	funds	Total	Total
	£	£	£
Stageing fundraising events	0	5033	5033	772
	0	5033	5033	772
Expenditure on charitable activities
Village hall running costs
- Rates and water	523	-	523	486
- Insurance	2445	-	2445	2056
- Accountancy	360	-	360	316
-Lightandheat	3147	-	3147	3589
- Repairs	6644		6644	5189
- Cleaning	4680	-	4680	4695
- Depreciation	62	21862	21924	22422
Playing field running costs
- Water	-	106	106	68
-Light and heat	-	222	222	404
- Cleaning	-	188	188	60
- Car park, dogbins and tree removal	-	458	458	1204
- Pavilion repairs and refurbishment	-	707	707	218
- Grass cuttingand maintenance	-	744	744	600
Support costs
Postage and stationery	470	-	470	201
Telephone and broadband	319	-	319	299
Subscriptions	874	-	874	259
Booking administration	3840	-	3840	3689
	23364	24287	47651	45755

4, Trustee expenses

During the period three trustees were reimbursed expenses of £977 (2022 £1,899) relating to the general running expenses of the charity.

5. 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.

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements for the year ended 31 July 2023

6.	Tangible fixed assets
				Fixtures,
			Leasehold	fittings &
			property	equipment			Total
			£		£		£
	Cost
	At 1 August 2022		736991		83339		820330
	Additions At 31 July 2023	-	736991	-	83339		0 820330
	Depreciation
	At 1 August2022		102050		61411		163461
	Charge forthe period		14740		7184		21924
	At31 July2023		116790		68595		185385
	Net Book Values
	At 31 July 2023		620201		14744		634945
	At 31 July 2022		634941		21928		656869
7.	Debtors
							2023	- 2022
							£	£
	Grants receivable						0		0
	Prepayments						1698 1698	1879 1879
8.	Creditors: Amounts falling due within	one year
							2023	2022
							£
	Accruals Deposits						2022 600 2622	660 500 1160
9.	Analysis ofnet assets between funds
		Unrestricted				Restricted	2023
			funds			funds	Total
			£			£	£
	Fund balances at 31 July 2023
	Tangible fixed assets		4770			630175	634945
	Current assets		39686			13295	=52981
	Current liabilities		(1622)			(1000)	= =(2622)
			42834			642470	685304

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Charity No. 1154919

Notes to the financial statements

for the year ended 31 July 2023

Details of material funds held and movements during the current reporting period

	Fund					Fund
	balance					balance
	brought					carried
	forward	Income	Expenditure	Transfers	Transfers	forward
	£	z	£	£	£	£
Village Hall Fund	43202	22996	(23364)			42834
Playing Field Fund	2032	3252	(2424)			2860
Fete Committee Fund	4210	8248	(5033)			7425
Headlands Project	2011					2011
Development fund	652037		(21863)			630174
	703492	34496	(52684)	0	0	685304

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Independent examiner's report to the trustees on the unaudited financial statements of Broadhempston Village Hall & Playing Field Trust Charitable Incorporated Organisation

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 July 2023.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the CIO's accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

(i) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
(ii) the accounts do not accord with those records; or

(iii) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008

other than any requirement that the accounts give a "true and fair view" which is not a matter considered as part of an indepenmdent examination

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be _Teagh .

I@/S Fraser FCA Dated. 7th May 2024 Independent Examiner

Rupp & Fraser

7 St Paul's Road

Newton Abbot

Devon TQ12 2HP

Charity No. 1154919

Broadhempston Village Hall & Playing Field Trust Charitable incorporated organisation

Independent examiner's report to the trustees on the unaudited financial statements of Broadhempston Village Hall & Playing Field Trust Charitable Incorporated Organisation

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 July 2023.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

(i) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

(ii) the accounts do not accord with those records; or

(iii) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008

other than any requirement that the accounts give a "true and fair view" which is not a matter considered as part of an indepenmdent examination

‘Ta/S FCA Independent Examiner

Dated. 7th May 2024

Rupp & Fraser

7 St Paul's Road

Newton Abbot Devon TQ12 2HP