CHARITY COMMISSION FOR ENGLANO AND WALES Trustees. Annual Report for the period From 1 January 2021 To 31 Decamber 2021 Charlty nam•: Lyng and Di8tri¢t Community Hall Charity registratlon number: 1156339 Objectlves and Actlvltles SORP ffjl•rnn Summary ofthe purp08es of the chariiy as set out in its gov8ming document Par• 1 17 The purpose of the charltyls to provide a village hall facility for use by all the people of Lyn8, Spatham and the surrounding dlstrlct on non-dlstrlminatory basis. The hall Is used near 10 capacity with a variety of activities provided by hirers and volunteers on behalf of the hall includin8 various sports, bln80, commvniiv coffee mornings, pre-school chlldren's activities, cinema and theaire. It Is also used for private hire for events such as private.parties and weddin receptions. The trustees confirm they have had regard to the Charlty Commission's guidance on publlc benefit. Summary of the main activities in relation to those purposes lor the public benefil, in particular, the activities. projects or services identified in th8 account8. 1 19 Statement confimiing whether the Iruslees have had regard to the guidance issued by the Charity Comrnission on public benefit Addltlonal Infornlatlon loptlonal) You ma choose to include further statements where relevant about.. SORP rEf•r•nc• Par8 l.&8 Policy on grdnt making Not Appllcable The Charlty Is totally dependent on the work of volunteers in the community to manage the business of the charily, It's finances and admlnistration includin8 fund raisingi and running some activities in the hall. P•t• 1.38 Contribution made by volunteers Other Achievements and Performance SORP relwer Summary ofthe main achievements of the charity, identifying the difference the charity's work has made to the circumslances of its beneficiaries and any wider benefits to society as a whole. The local community has benefittéd from involvement in and access to a wide rango of sport and fitness activities. ￿Mmunity social functions. cinema, theatre, art classes and messy church, Private hirers have utilised the hall for weddings, wakes and private celebralions. A 2020 survey of users has demonstrated widespread use and opportunities for social conlact for many groups within the ommunty which did not previously exist. Par• 1.20 Addltlonal Inforniatlon loptlonal) You ma choose to include further statements where relevant aboLrt'. A recent review shows the hall has successfully delivered against it's objectives of providing Community, social and fitness activities for the community, providing older residents with a meeting place and activities lo reduce isolation and improve wellbeing, and providing preschool activilies and services. Providing educational and soual support for the 12- 19 yr8 age group is proving more challenging and is still being worked on. Representation among the Trustees now includes one aged 19 and another with de experience of working with young eo Achievements against objective$ set Pita 1.41 Perfomance of fundraising activities against objectives Para 1.41 Not Applicable Investment perfomiance against otyeclives Par• 1.41 Not Applicable All comment8 above relate to the lim8 during which the hall was in use. Due to COVID-19 the h811 was dosed for much of 2021. Other Financial Review Review of the ¢harty'8 financial position at the end of the period Para 1.21 The hall was closed for much of 2021 due to COVID-19 which limited it's operational income. The hall was well supported with government grants for the hospitality sector which allowed the hall to cover it's running osts throu8h 2021 while continuing to invest In the hall buildln8 and infrastructure from pre- exi5tin8 reseNes. Net Current A55ets at the vear end were £26,921, down a little from E27,462 at the end of the previous year. Upon opening of the hall the trustee5 established a reserves policy as follows. an unrestricted reserye of £5.000 for short term operatin8 Costs in the event of a loss of income, an unrestricted reseNe for future asset replacement and major property maintenance at a tar8ei level of £20,IXIO to be achieved by 2024. At the end of 2021 total funds of ihe charity amounted to É753,954. Unrestricted General Reserve fund amounted to £19.576 with restricted funds of £734,378. Of these £729.733 wa5 represented by ihe net book value of the building and other capital equlpment. Stalement explaining th8 policy for holding reserves Stating why they are held Par8 1.22 Amount of reserves held P4rA 1.22 Reason8 for holdin9 zero Teserves Details of fund malerially in deficit Explanation of any uncertainties about the charity Continuing as a going concern Parn 1.22 P•f4 1.24 P•r• 1.23 Additional Infomiatlon (optlonal You ma choose to include further Slatements where relevant aboLrt'. The principal source5 of funds durlng the year were- The charity's prinripal sources of funds (including any fundraising) COVID-19 related grants £16,354 Charitable Activities £10,178 Restricted income Brènts receNed of Ell,178 iowards the cost of a Battery stora es stem P•ra 1.47 Investment policy and obiectivès including any social investment policy adopted Parn 1.48 The principal risks facing the charity have been increasin8 Costs. particularly energy cost5, and generatlfl8 sufficient revenue to cover increased runnin8 Costs as welL as conrinuinB to build the general reserve. A description of the principal risks facing the charity P¥a 1.46 other Structure, Governance and Management Descnption of charity's trusts-. Type of goveming document Parn 1.25 Charitable Incorporated Organisation Constitution cio How is the charity conslituted? Porn 1.25 traied Trustee Selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint orfi or more truslees P•v• 1.25 The constitution calls for a minimum of three truslees. Retiring trustees may offer themselves for Te-electlon at an AGM. New Irustees can be nominated for appointment at an AGM. User bodies also have the rlght to appolnt a trustee. The Trustees may also at any time co-opt persons to be trustees. Addltlonal Infomiatlon loptlonal) You ma choose to include furthef Statements where relevant about.. On appointment new trustees are given a copy of the constitutlon to familiarise themselves with. along wilh the latest Trustees Annual Report and Accounis. They are also provided with a copy of the Chaflly Cornmission publication'The essential Trustee" io explaln ihe role and responsibllities. The Charity is managed by the Trustees and Management Commlitee wlth a wider membership of 27 volunteers. Since openlng a number of volunteers have also aSSlSted running actlvitles on behalf of the charity. Policies and procedures adopted for Ihe induction and training of trustees Pw• 1.51 The charity's organisational structure and any wider network V￿th which the charrty works P•r• 1.01 Relationship with any related parties P•ra 1.s1 Oth•r Reference and Administrative details Chari name other name the chari uses i5tered charrt number Charily's principal address and District Communit Hall 1156339 Lyng and District Community Hall 1 Hammond Place Lyng Norwich NR9 SRQ Names of th• charity trustèes who manag• th• charity Tru•ts• n•m• Offlce Ilf any} O¥t•• *eted If not for whole year N•m• of pergon lor body) gntitl•d to appolnt trusts0111 •n Simone Payne John Mason Chair Treasurer Stephen Oavies Alyson Booth Scott Forster Madeline Perry Gillian Elliot Nick Asbery Alan Sarbutt-King Stephen Wrighl Sally Wright Andrew Blencowe Alan Chapman 18obel Salmon Treasurer Resigned 2510512022 Appointed 2510512022 Appoinlèd 2510512022 Appointed 2510512022 Appointed 2510512022 Resigned 301612021 Resigned 301612021 Resigned 301612021 10 12 13 14 Corporate trustee8 - names of the directors at the date the re Olr•ctor nam• ortwasa roved Name of trusle8s holding title to property belonging to the charity Dat91 O¢t•d If not for whole ••r Tru•tsg rnrne Funds held as custodian trustees on behalf of others Description of the assels held in thi5 capaThty Name and objects ofthe charity on whose behalf the assets are held and how this falls wrthin the custodian chanty's objects Details of affangemenls for safe custody and segregation of such assets from Ihe chariiy s own assets Additlonal Infomiation (optional) Namos and addresses of advi8er8 {Optlonal Inforniation) Type of Name Addrnss advl8er Nama of chlef executlve or nam•9 of 4enlor staff m•mb•r• (Optlonal Inlomiatlon) Exemptions from dlsclosure Reason for non-disclosure of ke rsonnel detail$ Other o tional information Declarations The trusteos declar• that Ihey hav• approved the tru•ts•o' raport •bov•. Slgned on b•half ol the charlty's tru8tse$ Slgnatur•l8) Full name(s> Po3ltion (og Secrètary, Chair, etc) Simone Payne Chair Date 2711012022 CHARITY COMMISSION FOR £NGLAND ANO WALES -'D.iyTrv Y3rnf" Lyp.qL ap.d niqirir.I C.gmtnunty Hall Charily No 115￿39 Annual accounts for the To eriod PorKxl end PenDd ¥lJrf djla 0110112021 3tI1212021 Section A Statement of financial activities Re*trl¢ted Income fvnds R•commohd#d cat•gorle* by actlv Unr•otrlet•d lund8 Endowrmnt Prlor y•01 lunds Total fund¥ Incomlng resources {Note 31 Inrorn• •nd •ndo*m•nl• fr¢m'. F01 F02 F03 F04 F05 18.079 11.178 29.257 24.023 6.414 Ch•ritht4D *r41 S02 t03 IrwewMm5 Swr*•mi*nilkn ulirDyn• 605 539 539 294 30.731 Total ResouTC•• •xp•nd•d114ot• 11 Elp•t￿lUr• iffl.. 11.178 18.848 18.848 16.400 sio 18.205 18,205 17,764 ToLg1 S12 N•t Incom•ll•xp•ndltur•) b•lor• Inv••tm•nl gaIn￿lI0¥￿•) $13 9.409 7.027 2.382 3.433 S14 515 N•t Incom?Il•xp•ndllur•l ExtT8ordlnary It•m• Tranjlers b•tsvoen lund¥ Oth•r r•counl*•d g•ln•lllo•••s): 9.409 7.027 2,382 3.433 Slo 817 474 474 5CQ S19 Not mov•m•nt In fund $?0 8,93S 6,553 2,382 2,933 R•conclll•tlon ollund•.' T￿1￿1 tunds bwhl foThTr* S21 10.641 740.931 751.572 754,505 751572 Total funds ¢•rrf•d forn•raf S22 Section B Balance sheet Rutrlct•d unres1￿cted Income funds lunds Endowm•ni Totsl th1$ funds y¢4r Total last year Fixed assets Intanglble a$$gts Tangible assets Herltagè assets Inv•8tment¥ F01 F02 F03 F04 FOS (Note 15) (Not0 141 (Not• 16) {Not• 171 Tot•1 Ilxed asset$ 729.733 729,733 728,610 804 805 728.610 Current assets Stock• (Nol• 18) Debtorn {Not• 191 Investments (Note 17.4) Cash at bank •nd In h•nd (Noto 241 Total currnnt assels 1.192 1.192 870 29.799 30.669 010 Croditors: •mounts falllng du• wlthln one y••r (Not• 201 B11 3.142 3.142 3.207 Nvt Gurr•nt •¥sots1(Ilablllll•$) B12 27,462 Total ass•ts l•s$ ¢urn•nt Il•bllltl•s B13 756,072 Credltors: amounts lalllng du• aft•r one y•ar (Note 20) Provlslons for Ilabllltlgs b14 2,700 2,700 4.500 815 Tot•1 n•t •ssets or Il•bllltl8s Funds of the Charity Endowm•nt lunds (Note 271 R88trlcted Sficome funds INot• 27) Unrestrl¢ted lunds Revaluatlon resg è16 20,050 733.904 753,954 751,572 733.878 733.878 19.576 soo 740,431 10.641 500 751.572 819 19,576 B20 500 Tol•l funds 821 Sb3ned byong or Iwo Irustees ￿ beheif of all Iho tru¥teea Date of approval ddlrnml S*naiu Print Name John Mason 2711012022 Slfflone Payne 2711012022 CC17a (Excell 2711012022 |Charity Name: Lyng and District Community Hall|Charity Name: Lyng and District Community Hall|Charity Name: Lyng and District Community Hall|Charity No
(ifany)|1156339|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|01/01/2021|To|Period end
date|31/12/2021|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||18,079|11,178|-|29,257|24,023| ||9,639|-|-|9,639|6,414| ||-|-|-|-|-| ||-|-||-|-| ||-|-|-|-|-| ||539|-|-|539|294| ||28,257|11,178|-|39,435|30,731| ||||||| ||-|-|-|-|-| ||18,848|-|-|18,848|16,400| ||-|-|-|-|-| ||-|18,205|-|18,205|17,764| ||18,848|18,205|-|37,053|34,164| ||||||| ||9,409|7,027
-|-|2,382|3,433
-| ||-|-|-|-|-| ||9,409|7,027
-|-|2,382|3,433
-| ||-|-|-|-|-| ||474
-|474|-|-|-| ||||||| ||-|-|-|-|500| ||-|-|-|-|-| ||8,935|6,553
-|-|2,382|2,933
-| ||||||| ||10,641|740,931|-|751,572|754,505| ||19,576|734,378|-|753,954
751,572|| ||||||| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|729,733|-|729,733|728,610| |||-|-|-|-|-| |||-|-|-|-|-| |||-|729,733|-|729,733|728,610| |||||||| |||-|-|-|-|-| |||1,192|-|-|1,192|870| ||||-|-|-|-| |||24,700|4,171|-|28,871|29,799| |||25,892|4,171|-|30,063|30,669| |||||||| |||3,142|-|-|3,142|3,207| |||||||| |||22,750|4,171|-|26,921|27,462| |||||||| |||22,750|733,904|**-**|756,654|756,072| |||||||| |||2,700|-|-|2,700|4,500| |||-|-|-|-|-| |||||||| |||20,050|733,904|-|753,954|751,572| |||||||| |||-|||-|-| ||||733,878||733,878|740,431| |||19,576||-|19,576|10,641| ||||500||500|500| |||19,576|734,378|-|753,954|751,572| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||John Mason||27/10/2022| |||||Simone Payne||27/10/2022| CC17a (Excel) 27/10/2022 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their ✓ accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by ✓ FRS 102. - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to**_ _**continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that _**Not applicable**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*
No*||| |---|---|---| ||✓|| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ |No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**1.4 Changes to accounting estimates**|No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**1.4 Changes to accounting estimates**|No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**1.4 Changes to accounting estimates**|No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**1.4 Changes to accounting estimates**| |---|---|---|---| |Yes*
No*|✓|* -Tick as appropriate|| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any changes;_**||| |**_(ii) the effect of_**
**_assets and liabi_**|**_the change on income and expense or_**
**_lities for the current period; and_**||| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|||| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* ✓ * -Tick as appropriate No* ## _**Please disclose:**_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 27/10/2022 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £** **Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**- - Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ - **Previous period net income/(expenditure) as restated** _**-**_ CC17a (Excel) 27/10/2022 4 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
These are capitalised if they can be used for more than one year, and cost at least £100
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.2
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 14.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset investments**
**Debtors**|The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||✓||| |||Yes
No
N/a
||| |||||✓| |||Yes
No
N/a||| |||||✓| |||||| |||||| **Section C Notes to the accounts (cont)** |Donations and gifts
GiftAid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Hall Hire
BankCompensation
Oil Rebate
Other
**Total**
Bar & Refreshments Income
Other
**Total**
Interestincome
Dividendincome
Rentalandleasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Note 3 Analysis of income**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations and gifts|-|-|-|-|3,197| ||GiftAid|-|-|-|-|105| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|
18,079|11,178|-|29,257|20,721| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|18,079|11,178|-|29,257|24,023| |||||||| ||Hall Hire|9,639|-|-|9,639|6,414| ||BankCompensation|-|-|-|-|-| ||Oil Rebate|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|9,639|-|-|9,639|6,414| |||||||| ||Bar & Refreshments Income
|539|-|-|539|294| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|539|-|-|539|294| |||||||| ||Interestincome|-|-|-|-|-| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||28,257|11,178|-|39,435|30,731| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Grants totalling £1,500 towards the cost of staging, and
Donaitons of a Notice Board value £587 and a metal shed
value £189||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||Included in General grants is £16,354 in Hospitality sector
COVID-19 related grants.||||| CC17a (Excel) 27/10/2022 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||COVID-19 Hospitalitysectorgrants|16,354|12,321| |||-|-| |||-|-| |||-|-| ||**Total**|16,354|12,321| ||||| ||||| ||||| ||||| CC17a (Excel) 27/10/2022 9 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|759| |||-|759| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Donated goods are measured at fair value, which has been based on the retail value if
items donated at the date of donation.||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**|||| ||||| **Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.** CC17a (Excel) 27/10/2022 10 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Expenditure on**
**charitable**
**activities**
**Separate material**
**item of expense**
**Expenditure on**
**raising funds:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants||||-|-| ||Operating membership schemes and
social lotteries||||-|| ||Staging fundraising events||||-|| ||Fundraisingagents||||-|| ||Operatingcharityshops||||-|| ||Operating a trading company
undertaking non-charitable trading
activity||||-|| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating new
source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities||||-|| ||Investment management costs:|-|-|-|-|| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| ||**Total expenditure on raising funds**|-|-|-|-|-| |||||||| ||Insurance|999|-|-|999|1,012| ||Water Rates|282|-|-|282|106| ||Electricity|2,358|-|-|2,358|2,208| ||Cinema Film Hire|697|-||697|299| ||Cleaning & Kitchen supplies|330|-||330|796| ||Equipment purchases for hall activities|28|-||28|163| ||Food & Drink Purchases|511|-||511|682| ||General Expenses|284|-||284|156| ||Licenses|773|-||773|263| ||Site & Property Maintenance|5,081|-||5,081|4,940| ||Marketing & Website|537|-||537|184| ||Printing & Stationery|-|-||-|-| ||Professional Fees|-|-||-|234| ||Telephone & Internet|1,045|-||1,045|794| ||Wages|4,615|-|-|4,615|2,999| ||Subscriptions|50|-||50|384| ||Accountancy Fees|500|-|-|500|500| ||Training|-|-|-|-|-| ||Waste Disposal|758|-|-|758|680| ||**Total expenditure on charitable**
**activities**|18,848|-|-|18,848|16,400| |||||||| ||
Professional Fees - Design|-|-|-|-|-| ||Building Enabling / Site Works|-|-|-|-|-| CC17a (Excel) 27/10/2022 11 |Demolition of Old Hall|-|-|-|-|-| |---|---|---|---|---|---| |Legal Support|-|-|-|-|-| |Professional Fees - Site Management|-|-|-|-|-| |Planning & Professional Fees - Other|-|-|-|-|-| |Professional Fees - Quantity Surveyor|-|-|-|-|-| ||-|-|-|-|-| |**Total**|-|-|-|-|-| ||||||| |Depreciationof Building|-|14,022|-|14,022|14,022| |Depreciation of Fixtures, Fittings &
Equipment|-|4,183|-|4,183|3,742| ||-|-|-|-|-| |**URE**
**Total other expenditure**|-|18,205|-|18,205|17,764| ||||||| ||18,848|18,205|-|37,053|34,164| ## **Other** ## **TOTAL EXPENDITURE** ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---|---| ||**£**||**£**|**£**|**£**|**£**| |Activity 1
Activity2||||||| |||||||| |Other||||||| |**Total**||||||| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||| |||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year amounts)**||||||| CC17a (Excel) 27/10/2022 12 **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| CC17a (Excel) 27/10/2022 13 **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 27/10/2022 14 **Section C Notes to the accounts** ## **Note 9 Support Costs** ## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 27/10/2022 15 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** ## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**

**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||500|500| |||| |||| |||| CC17a (Excel) 27/10/2022 16 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||4,615|2,999| ||-|-| |||| ||-|-| ||4,615|2,999| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| ## **Please provide the total amount paid to** **11.2 Average head count in the year The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|2|1| |**Governance**|-|-| |**Other**|-|-| |**Total**|2|1| **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ CC17a (Excel) 27/10/2022 17 **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 27/10/2022 18 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense** **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 27/10/2022 19 **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| |Activityorproject 1|||**£**|**£**| |Activityorproject 2|||-|-| |Activityorproject 3|||-|-| |Activityorproject 4|||-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| CC17a (Excel) 27/10/2022 20 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.2 Depreciation an**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||701,592|-|-|57,956|759,548|| ||-|-|-|19,327|19,327|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||701,592|-|-|77,283|778,875|| ||SL|SL or RB|SL or RB|SL|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||
2.00%|||6.67%||| ||24,538 - - 6,399 30,937
- - - - -
14,022 - - 4,183 18,205
- - - - -
- - - - -
38,560 - - 10,582 49,142|||||| ||24,538|-|-|6,399|30,937|| ||-|-|-|-|-|| ||14,022|-|-|4,183|18,205|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||38,560|-|-|10,582|49,142|| **Depreciation amounts are calculated from the month of purchase or commissioning of the asset.** ## **14.3 Net book value** |Net book value at the
beginning of the year
Net book value at the
end of the year|677,054|-|-|51,557|728,611| |---|---|---|---|---|---| ||663,032|-|-|66,701|729,733| ## **14.4 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **14.6 Other disclosures** |**14.6 Other disclosures**|| |---|---| |**_(i) Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying_**
**_amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are_**
**_pledged as security for liabilities._**|| ||| ||**The land and new hall building are**
**charged to the Big Lottery Fund for 20**
**years expiring on 7 December 2037.**| - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ CC17a (Excel) 27/10/2022 21 **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line ("SL")
or Reducing
Balance ("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ## **15.3 Net book value** |Nat book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-| |---|---|---|---|---| ||-|-|-|-| ## **15.4 Accounting policy** ## _**Please disclose the accounting policy for intangible fixed assets including:**_ _**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_ CC17a (Excel) 27/10/2022 22 ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_ _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_ _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_ _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_ _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_ _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 27/10/2022 23 **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ CC17a (Excel) 27/10/2022 24 ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 27/10/2022 25 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications** **(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** CC17a (Excel) 27/10/2022 26 ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Other investments**
**Total**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**||**This year**|**Las**|**t year**|**t year**| |---|---|---|---|---|---| |||**£**||**£**|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| ||||||| ||||||| ||||||| ||||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| CC17a (Excel) 27/10/2022 27 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 27/10/2022 28 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ **19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors** |**This year**
**£**|**Last year**
**£**| |---|---| |-|-| |279|72| |913|798| |1,192|870| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 27/10/2022 29 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||397|184|-|-| ||-|-|-|-| ||945|1,223|-|-| ||-|-|-|-| ||1,800|1,800|2,700|4,500| ||3,142|3,207|2,700|4,500| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** |**This year**
**£**|**Last year**
**£**| |---|---| |381|-| |-|381| |- 381|-| |-|381| CC17a (Excel) 27/10/2022 30 **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** CC17a (Excel) 27/10/2022 31 **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 27/10/2022 32 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** |**of their existence is remote.**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| ||| ||| ||| ## **23.2 Contingent assets** ## **Where the charity has contingent assets, please complete the following section when their existence is probable** **Description of item Estimate of financial effect** ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 27/10/2022 33 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||28,871|29,799| ||-|-| ||28,871|29,799| CC17a (Excel) 27/10/2022 34 **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** At December 2021 the charity had minimal exposure to credit risk with debtors for hall hire standing at £279. The charity does not hold investments or financial instruments. N/A CC17a (Excel) 27/10/2022 35 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 27/10/2022 36 **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |New HallConstruction Fund|R|To build anewcommunityhall|755|-|-|-|-|755| |General Fund|UR|To support the provision of new hall
facilities and services|10,641|28,257|- 18,848|- 474|-|19,576| |New Hall & Equipment
Capitalised Costs|R|Physical Land, Buildings and Equipment
owned by the charity|728,610|11,178|- 18,205|8,150|-|729,733| |LotteryBuilding Capability|R|To support skills required for building
project|11,566|-|-|- 7,676|-|3,890| ||||||||-|-| ||||||||-|-| ||||||||-|-| ||||||||-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||751,572|39,435|- 37,053|-|-|753,954| CC17a (Excel) 27/10/2022 37 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |New HallConstruction Fund|R|To build anewcommunityhall|755|-|-|-|-|755| |General Fund|UR|To support the provision of new hall
facilities and services|433|28,405|- 15,857|- 2,340|-|10,641| |New Hall & Equipment
Capitalised Costs|R|Physical Land, Buildings and Equipment
owned by the charity|741,247|-|- 17,764|5,127|-|728,610| |Lottery Building Capability|R|To support skills required for building
project|11,950|-|-384|-|-|11,566| |LittleDucklyngs|R|To finance equipment for Little Ducklyngs
pre-schoolgorup|430|189|-31|-588|-|-| |Pickleball|R|To finance purchase of Pickleball
equipment|190|-|- 128|-62|-|-| |Notice Board|R|To fund purchase of a notice board outside
the hall|
-|637|-|-637|-|-| |Demountable Stage|R|To fund the purchase of a demountable
stage for the hall|-|1,500|-|-1,500|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||755,005|30,731|- 34,164|-|-|751,572| CC17a (Excel) 27/10/2022 38 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**
| |---|---|---| |Between unrestricted and
restricted funds|In November 2021 the sum of £474 was transferred from unrestricted
funds to restricte funds New Hall & Equipment to support the purchase
of additional staging units. In October 2021 the sum of £7,676 was
transferred from the Lottery Building Capability restricted fund to the
New Hall & Equipment restricted fund with approval of the lottery to
contribute towards the capital cost of installing a battery storage system
to store electricity generated by the solar pv panels.|| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** CC17a (Excel) 27/10/2022 39 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**TRUE**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**FALSE**|**FALSE**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
| ||||**£**|**£**|**£**||**£**| |**Mason Williams Ltd**|**A Company**
**controlled by**
**John Mason,**
**Trustee**|
**Mason Williams**
**provided a loan of**
**£9,000 to the charity in**
**2019 to enable**
**surfacing of the car**
**park adjacent to the**
**hall land. Part**
**repayment was made in**
**2020 and 2021**|
**1800**|**4500**|||| ||||||||| ||||||||| The loan is interest free, repayable over 5 years by annual instalments of _**In relation to the transactions above, please provide the**_ £1,800 with additional repayments of any amounts contributed by Lyng _**terms and conditions, including any security and the nature**_ Parish Council. _**of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ None CC17a (Excel) 27/10/2022 40 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 27/10/2022 41 CHARITY (OMMISSION Independent examiner's report on the FOI? EN'GLAND ANU IlIllES accounts Section A Independent ExamiMr'$ Report Report to the trusteesl members of Lyng and District Cornmunity Hall On accounts for the year ended 31 De￿rnber 2021 | Charity no (if any) 1156339 Set out on pages 1 to41 I report to the trustees on my examination of the accounts of the above charity I the Trust ) for the year ended Responsibilities and basis of report As the charity s trubtees. you are responsible for the preparation of the accounts In acCOrdar￿ with the requirements of the Charities Act 2011 (theAct ) I report In respect of Iny examination of the Trust s accounts carried out under section 145 of the 2011 Act and In carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145{5)I b) of the Act Independent IThe charity s gross Iiicome ex￿eded £250.000 and l am qualified to examiner's statement undertake the examination by being a qualified member of [Insert name of applicable listed bod5']] Delete [ ] If noi applicable I have completed my examination I confirm that no material matters have come to my attenticn In connection with the examination (other than that disclosed below ' i Kvtiich gives me cause to believe that In, any material respect the accounting records were not kept In accordance with section 130 of the Charitie% Act or the accounts did not accord with the accounting records or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out In the Charities (Accounts ard Reports) Regulations 2008 other than any requirement that the accouiits give a true and fair view which Is not a matter considered as part of an Independent examination I have no concerns and have come across no other matters In connection with the examinati )n to which attention should be drawn In this report In order to£nable a F)roper understanding of the accounts to be reached Please delete Ihp itrorcl,s 11? 11?e hrcickels If tl?ey do Iiot ai)ply Signed: Date: 2711012022 Name: Andrew Parker Relevant professional FCCA qualification(s) or body IER Oct 2018 (if any): Address: Unit 7 Beech Avenije Taverham Norwich NR8 6HW Section B Disclosure Only coinplete If the exai": Ilil¢l Iieeds to Iiigiiliglii Iiiatecial Iiiatters of concern (see CC32. Independent examination of charity accounts. directions and guidance for examiners) Give here brief details of any items that the examiner wishes to disclose IER Oct 2018 CHARITY COMMISSION FOR ENGLAND AND WALES .l!dllty tNO 1156339 Annual accounts for the To eriod PerK)d start date Period end date 0110112021 3111212021 Section A Statement of financial activities Restrlcted Income funds Recommended categorfes by actlvlty Unrestrlcted funds Endowment funds Prlor year funds Total funds Incoming resources (Note 3) Income and endowmonts from: Donations and legacies Charitable activilies Other tradiry athlb'es Investrnonts F01 F02 F03 F04 F05 S01 18,079 9,639 11,178 29,257 9,639 24,023 6,414 S02 S03 Separate material ilern of inix)Th 539 28,257 539 39,435 294 30,731 Total Resources expended (Note 6) Exp•ndltur• on: Raising funds Charitsble acbvities S07 11,178 S08 18,848 18.848 16,400 S8parat8 material ilern of expense S10 S11 18,205 18,205 18,205 37,053 17,764 34,164 Total S12 18,848 Net incomel(expenditure) before investment gainsl(losses) S13 9,409 7,027 2,382 3,433 Net galnsl(Ioss8s) on Inv831m8nts Not incomel(expenditure) Extraordlnary items Transfers between funds Other rocognised galnsl(losses): S14 S15 9,409 7,027 2.382 3,433 S16 S17 474 474 Gains and losses ￿ rpvaluauon of fixed assets for Ihe f*arity's own use S18 Other gainsl(losse8) S19 Net movement in funds 500 S20 8,935 6,553 2,382 2,933 Reconciliatlon of funds.. Total lunds ￿ught forward Total funds carrled forward S21 10.641 19,576 740,931 734,378 751,572 753,954 754,505 751,572 S22 Section B Balance sheet Restrlcted Income funds Unrestrfcted fvnds Endowment Total thls fvnd8 year Total last year Fixed assets Intsngible assets Tangible assets Horltage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Note 16) (Note 17) Total fixed assets B02 729,733 729,733 728,610 72 728,610 Current assets Stocks (Noto 18) Debtors (Note 19) Investments (Note 17.4) Ca3h at bank and in hand (Note 24) Total current assets 1.192 1,192 870 809 24,70 25,8 4,171 71 29,799 30,669 10 30,0 Creditors: amounts falllng due withln one year (Note 20) B11 3,142 3,142 3,207 Net currnnt assets/(Ilabilities) 812 22,750 4,171 26,921 27,462 Total assets less current liabilities 756,072 Creditors: amounts falling due after one year (Note 20) Provlsions for liabilities B14 2,700 2,700 4,500 15 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted Income funds (Noto 2n Unrestricted funds Revaluation resorve 20,050 733,904 753,954 751,572 17 B18 733,878 733,878 19,576 500 ,954 740,431 10,641 500 751,572 B19 19,576 B20 500 34,3 Total funds B21 Signed by one or trustees on behalf of all the trustees Date of approval ddlmrnl Signature Print Name John Mason 2711012022 Simone Payne 2711012022 CC17a (Excel) 2711012022 Section C Notes to the accounts 1.18asls of accourrti unl•88 Atatthl In tr• r•kn￿l ￿$> lo thM• ￿c￿nts. ¢FRS 102) 18 th2014 ' Ct*rts• Act 2011. FRS 11Y2. 12 Golng concwn th• ch•fty f•g•rd•d M • 1J Ch•ng• of •¢C￿n11n9 poky 1A Chanqw to Y•8. No )••r •nrr l*¥• twi r•pm pwbd1147 FRS 102 SORP YM. 2711ry2022 CC17• (Exqll Section C Notes to the accounts Nots2 AGcountlng pollcles Ple8se crylete this note first rwting FRS2102. Sedion 35 of FRS102, requires 3 reCt￿￿71a1￿jns to be present8d, rfall arn applicable. 2.1 RECONCILIATION wrrH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl8a•• provid• a ducription of th• natLY• of Mch chary In accowrtlng pollcy R•conclladon ol funds pw Pf•v1￿8 GAAP eo fund• d•e•rniln•d und•r FRS 102 stsrt of End of p•riod Fund balanc•s as stst Adlustm•nts.' Fund tsa1￿c• •• r••tat•d R•CO￿lIat￿ of net IncCvn￿(nOt w•ndlthJ pw GAAP to n•t IncOm￿(n•t •xp•ndlth) undw FRS 102 End of p•rlod N•t IncOM￿(0Xp•nth￿f•) a• pr•vlou8ty stat Adlustsn•nts.' Pr￿Ou• p•rlod n•t InGom•l(•xp•ndltur•) a• CC178 (Excel) 2711 or2022 Section C Notes to the accounts (cont) Note 2 2.2 INCOME Accountlng pollcl This st8nd8nl list of accounting p￿l￿S has been appW by the chanty except for those ticked "No" (x "Nla". Where a drflernnt or add￿81 pdicy has been adopted then this is detarfed ￿ Ihe box b810w. Recoqnltlon d Income are irKJud8d in ts Stst8ment of Finaroal Ath'vities (SOFA) wh8n: charity t￿lMe3 entstled to the r8sourc*s' it Is m(xe likety than rK>t that ts trustees will rKeive the resources; and m(xwlary valuo can be measured vath suffKionl rethatAIty. Yes Nla There ha8 teen rn offsotb'ng of assets and labililies. fx income and expense8, unless requlred or rmitted by ts FRS 102 SORP or FRS 102. Yes No Nla Yes No Nla Grants and d￿atiOnS are orty indudod in the SOFA kn the 98￿rnI income rwnition crileria are rnet <5.10 to 5.12 FRS102 SORP). Grants and donatlon• the c8se of perfcffmance related grants, income must onty be reccgnised to the extent that charity has prowded the sp8afiéd ￿c￿lS or seNices as entrtlement to the grant ty (mir5 when the p8rfcYmanc8 relatod conditions are rnal (5.16 FRS 102 SORP). Legades arg Included in ts SOFA when r8C•Pt Is probabl8, that is. wtsn thore has been want of wctste, Ihe executors have estsblshed that there are sufflcient awts In the eslata and any condltlons attached to Ihe kngacy we 8itsr wAthin ts contrcl of the ch8rlty ￿ have been met. Yes No Nla L•gacl•s Yes No N18 Yes No Nla Gov•rnm•nt tsv•nts The chartty h8s rKeived government gvants in the reF￿ng Fenryj Glft Ald recelvable IB Indudeé In incorne ￿en there13 a valld dedaratlon frc)m the donor. Any Gift amounl ra￿er8d a d￿atsOn Is cA)n51der8d to ￿ parl of that gift and18 troatod as an addltson to ttN8 same fund as the inltkil donaiKffi unless the dormy ￿ the lernis of the app8al have 8pecJtled Other￿58. Tax r•dalms on donatlom gffts Yes No N18 es Nla Contractual Incorn WKI TNS Is (￿ty Includod In the SOFA orlce the ch8rlty ha8 pfovKled the related goods or Services of met ts ￿rfOrn￿qn￿ related conditions. Yes No Nla D(Th￿J are measursj at fair value (tr* 8Anount for the asset Lx)uld bo exchanged) ImpractK¥I to do so. The cost of any Stock of gc*)ds donated for distribub.on to beneficiaries is deemed to b8 th8 fair ￿d￿Je d ttb)se gifts at the ts.me of th8ir ra￿'pt arKJ they are r8o)gnised on rocei In the repcKts"TrJ period in Nthich th8 Stod(s are distnt￿t£d. they are recognisod as an ayw￿8 at the car￿rrfJ amount of the stocks at distn1￿tIOn. D¢Thtod wls for rBsale are measurnd at fair value on initial recognitK)n. *thich is the expected woceeds from sale less the exp8cbY costs d sa18, and r8cognised in Inccmne from other trading acbvities. the correspondirvJ St{￿k rBcogntsed In the balanc sheet. On its sale ts ¥8￿8 of sto(* is chaw against 'lncome from other trading acbwties, and the proceeds from are atso recognis8d as 'lncome from other trading Yes No Nla Yes No Nla Yes No Nla Goods donated for On￿lI¥j use by the chwity are recognised as18ngible fued assets aNI indtxjed in ts SOFA as In¢￿ing resources when receivable. Yes No Nla Gifts in kind for use by ts charity we irK4uded in the SOFA as irKome from (Jonations when receivable. Yes No Nla Donal•d ￿￿¢•* facllftl•• Donated services aThJ facilitm are induded in the SOFA received at the value of ft lo the chanty pfovKl8d h va￿8 gft ￿ be measured relwbty. Donated services aThJ facilitkns that are consumed immediatety are recognised as income with an equivalerrt amount rwised as an expense under the approprkqte heading in SOFA. Yes Nla Yes No Nla Support co•ts Tha charty has Incurred experKlibJro on ¢J)sts. The v8kne ol any voluntary hetj received is ￿t includod in Kcounts but is descrk)ed in lh8 trust888' amual report. Yes No Nla Volunt••r h•lp es InGom• from Int•f••L Thls Is Included In the ac(¥Junts Nthen recelpl is probable and the amount recelvable Ggn royaltles and dlvld•nds be measured rBliabty. Yes No Nla Incom• from m•mb•rshlp Vthitorsl¥p subscriptions receivwj in the nalure of a ￿ are rec(yJnised in DonatiCffl5 •ub•crlpllons armj Leg8rJes. Mornber3kwp subscn'ptions vknich gives a member the nght to buy services or other bernfits are recognised as irKome eamed from the Wo￿511￿ of goods arKI servw as Income from dwitable activit￿. es S•ttl•m•nt of clakn• Insurance claims are onty induded in tho SOFA Ihe general irthm8 recc#3nrtion crlterla are met {5. 10 to 5.12 FRS102 SORP) and are included as an Item of olher inc(Jne in the SOFA. Yes No Nla Investment galns and This includes any realised or unrealised gains ￿ l)sses on the sale of invesknents and any gain or k)ss r8sultifvJ from revaluing in￿51m￿￿ to market vakn at the end c4 the Yes No Nla 2.3 EXPENDITURE AND LIABILITIES Llablllty r•cognltlon L￿bilitieS are rec£)gnwd ￿ere it is more likety than rnt that there ￿ a legal or constructive obligation cunmitting the chanty to pay out resources and b)8 affl￿nt ￿ the oblualion can be rneasured V￿th reasonable Certa￿ty. Support cosls have b80n allocal8d g)vemarKe cx)sts and other suppcxt Govemance costs (x>mprlse all costs Involvlng publbc accountability of the c*arity and its cOmpl￿nce *ith rogulabon and W pracli(*. Yes Nla es Gov•m•nG• and Support costs Support C08ts include central function8 and have been allocated to activity cost cat8gori8s M a basis u)nsistent ￿1th the use of rw3ources. eg alocating propety c08ts by fkjx areas, or per caFxta. staff costs by the time spent and c*her costs by their usage. Yes No Nla Grants with p•rfornianc• condhlo w￿re the chanty gives a grant ￿1th UXMJrtK)ns for its pa￿nefit l*irKJ a sFea"fK level L r•er¥￿e Of £￿tput to be FXov￿. such grants are cmty reccwised in the SOFA c￿ce the reLipi8nt crf the ￿an1 has Fwovided the specified sefvice or (xrtpul. es Nla Grnnts pl￿bI• wlthout Whoro thorB we no cmjltlons altsthlng to the grant that enabks the dormx (*wtty to realstlc4Hy avold the C4ynmltrnant, a liabllty for the full fvrmalng oblytk)n must be Yes Nla The charity made no r￿jundancY pa￿￿ents during Ihe repo￿.ng perK)d. Y8S No Nla Def•fr•d Incoffl• No material lem of deferred income has been included in the acc()unts. Yes No Nla Yes No Nla Cr•dltor• The chartty has cf&Jitors vthlch are m8asur8d at setuement amounts less any trado dlscwnts A lab411ty Is measured on re(xyjn￿c￿ at It8 hlstml c08t and then 8ub88quenty M￿Jred at the be8t e8b.mate of the amount required Io seth the obllgation at tr reportlng date charlty accounts for basic flnandal instruments Iniljal re¢￿JnItm)n a8 per parngraph 10.7 FRS102 SORP. Subsequent rneasurement is as pef parwxapths 11.17 to 11.19, FRS102 SORP. Provl•iorA for Ilabiliti Yes No Nla Baslc flnanclal Instrwn•nts Yes No Nla 2.4 ASSETS TangilA• Ilx•d au•ts for by charlty Yes No Nla T￿￿ are capitalised if tsy can be used for rn0￿ than one ￿ar, arKI cost at least £100 Yes No Nla Try are Va￿ed at cost. d6preciatson rates and meth(￿S used are disck)sed in note 14.2. Intsnglbl• flx•d au•ts Tr chanty has Intwy'bkn fixed assets. that ffj. r￿qnC￿etary 8ssetS that do Th)1 have I substanL% L￿t are bdenbfiable arKI are controled by the chanty thrwh cust(xJy gal rights. Tr aM￿tisa1x￿ rdtes and met1￿5 used are disck)sed in ￿te 15.2 Yes No Nla es y are vakjed at cost. H•rftage as￿￿ charty has h8rilag8 assets. that is. (K>n4￿nelary assets ￿1th hiStOfiC. artistic, sc16n￿fiC. tschnologcal. goophysical cy envir￿Mental qualilies Ihat are held and maintainod ryincipalty for theif C19 felat•d gmts. 2711012022 CC178 (Exc*l> Notes to the accounts (cont) Section C Note 4 Analysls of receipts of government grants Thls year Last year Description sector rants 16,354 12,321 Gowrnmont grant 1 Government grant 2 Government grant 3 Other COVID-19 Hos Total 16,354 12,321 Please provide details of any unfuffllled conditions and other contingencles attaching to grants that have been rncognlsed In Income. Please glve details of other fonns of government assistance from which the charfty has diredly benefrted. 2711012022 CC17a (Excel) Notes to the accounts (cont) Section C Note 5 Donated goods, faclllties and services Thls year Last year Seconded stsff Use of property Other 759 759 Please provide detalls of th• accounting policy for the rocognition and valuation of donated goods. faciliti88 and services. Donated goods are measured at fair value. which has been based on the retail value if items donated at the date of donation. Please provlde detalls of any unfulfilled condltions and other contlngencies attaching to resources from donated goods and sorvlcos not recognised in Income. Please give details of other forms of other donated goods and services not recognised In the accounts, eg contrlbution of unpaid volunteers. 2711012022 CC17a {Exc81) 10 Section C Notes to the accounts cont Note 6 Anatysls of expendlture R•strlct•d Unmtrkt•d incom• Endowni•nt fvnds funds funds Tolal funds Prior y•ar is Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operatsng membership schemes and social lotteries Staging fundraising events Fundraising agents Operating charity shops Operating a trading company undertakirKJ nonok al Ihe b6ginnrKJ ol the year Nel book v8bJe at the end ofthe yyar 677,054 51.557 728.611 66,701 729,733 14.4 Pl••s• prnvld• a d•s*don ofth• •¥￿ts and ¢lrcumstanc•g that l•d to th• rnwlllon or rnv•rsal olan Impaknmnl lom. 14.5 R•valu•tlon Man •ccounthg polky olrnv•luaelon l¥ adope•4 l••s• lh• •ff•ctlv• d•t• of th• rnv•luadon th• naffl• of knhp•nd•nt v•lu•r. M•pplc•bl• lh• m•thods appll•d and slgnlftant assumpoons th• carrylng amount that would h•v• b••n r•cognls•d had th• ass•ts b••n ¢affi•d und•r th• cost mod•l. 14.6 Oth•r dl•GIo•urn• (0 Pl••s• st•t• th• •movnt 01b￿rn￿l￿g ￿ts, 11 any, c•Wls•d In th• construcoon of tanqlbl• ffx•d •s3•ts and th• capltallsatton rdt• us•d. (11) Pl•as• prnvld• th• amount of Contra￿￿1 cofflmiem•nts lor th• Kqulsltlon of tsnglbl• flx•d as8•ts. (HQ D•t•lls of th• •Xth￿¢• •nd carrykng amounts ofprnpwty. plant •nd •qulpm•nt to whkh th• ¢h•flty r￿trIce•d U¢l• or th•t •rn pl￿1•d u •Kurty for Il•bMIU••. Th• l•rMI and n•w hall bulhjlng arn charg•d lo th• Blg Lottery Fund lor 20 y•arn •xplrlng on 7 D•c•mb•r 2037. . The Transfers" mw ts for movements behwen fugd asset catwrns - Please mdrAte the method ol by (htsbng the method nol applKaNo (SL = strapJht 27111Y2022 CC17a (Exc•l) 21 Section C Notes to the accounts Note 15 Intangible assets Please complete this note rf the charity has any intangible assets 15.1 Cost or valuation Rosoarch & development Patents and trademarks Other Total At beginning of the year Additions Disposals Revaluations Transfers ' At end of the year 15.2 Amortisation and impaimients Basis SLorRB SLorRB SLorRB SLorRB Straight Line ('SL") or Reducing Balance ("RB") Rate At beginning of the year Disposals Amortisation Impaimient Transfers. At end of year 15.3 Net book value Nat book value at the beginning of the year Net book value at the end of the year 15.4 Accountlng policy Please disclose the accountlng policy for intangible fixed assets Including.. Reasons for chooslng amortisation rates Pollcies ft)r the recognition of any capital development CC17a (Excel) 22 2711012022 15.5 Impainnent Please provide a description of the events and circumstances that led to the recognition or reversal of an impaimient loss. 15.6 Revaluation M an accounting policy of revaluation is adopted, please pmvide." the effective date of the revaluation the name of Independent valuer. if applicable the methods applied the carrying amount that would have been recognised had the assets been carriod under the cost model. 15.7 Other disclosures (i) If your Intangible asset was acqulred by way of gran¢ provlde value on initial recognition and carrylng amount of the asseL (11) Details of the carrylng amounts of any intangible assets to whlch the charity has restricted title or that are pledged as security for liabillties. (111) Please pmvide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expendlture recognised as expenditure in the year. (vi) Please detail the headings in the SOFA in whlch a charge for amortlsation of Intangible assets is included. (vii) For any material Intanglble assets, please provide a description, its carrying amount and any remainlng amortisation period. The "transfers. mw is for movements between fixed asset categories. ' Please indicate the method of depreciation by deleting the method not applicable (SL = straight line," RB = reducing balance). Also please indicate the rate of depreciation." for straight line, what is the anticipated life of the asset (in years)," for reducing balance, what is the percentage annual deduction. CC17a (Excel) 23 2711012022 Soction C Notes to the accounts cont Not• 16 Herltay ass•ts Pl••s• compl•t• thls not• M th• ch•lty has hwlt•g• ass•ts 16.1 G•n•rnl di•clo•um for am charltl•• holdlng h•rltag• ass•t• (i) Explain th• naturn and scah of h•rltag• as•ots hd (11) Explaln th• pollcy for th• acquisition, pr•s•rvation. managom•nt and dlsposal of hrftage 162 Cost or valuatlon H•flt•g• au•t ToLg1 At beg'nning of the year Addrtw)n8 'stx)sals RoVak￿t#X18 Tr8nsfer8 ' Al end of thé year 16.3 D•pr•cl•llon and lrnpaIrn￿nts -Ba815 Straight Line rsL") or Reducing Balance - R•t• At beginnir4J of the year DésFosals 08￿8cla110n Transfers. At end of year 16.4 N•t book valu• Nat tmxk value al the beginiMrvJ of Ihe ye Net to)k value at Ihe ond of the year 16.5 Impalrni•nt Pl••$• prnvid• • d￿criptIon of th• •v•nts and circumstanc•s that l•d to th• rwnltlon or rovwHI of an Impalrnmnt Ioss. 16.6 R•valuatlon ff an accountlng polky of r•valuaUon Is •dopt•d. plMs• wovld•.' th• •ff•ctfv• dat• of th• rnvaluatton th• nwne oflndwid•nt v•luw. M •pplkabl• qualmlcaljons of Independmt valu•r th• m•thods appll•d and 8lgnlficant •ssumptlons any slqnmlcant Ilmitallons on th• v•luatlon 2711012022 CC17a IEXCA) 24 16.7 An4ty81• of h•fttag• ass•ts ty class or group dlsiingullhlng thos• at ￿•t and thom at valuatlon At valuadon At ¢o•t Group Group A Tolal CarTrirrfJ arrN)unt at the beginning of Addit*)Ths 08pr8clallonllnylrrTwt RevakntM)n CarryirKJ an￿nt at the end of peri(xJ 16.8 H•rltag• assets (wher• h•rltag• ass•ts ar• not f•colgnl••d on th• balanc• sh••t) (l) Explaln th• r•ason why h•rllag• a•••ts hav• not b••n r•cognlsed on th• balanc• sh••L (11) Descrlb• the slgnlfkance and natur• of h•rftsg• •s••ts. (111) Dlsclos• Inforn￿tIon that l• h•lpfvl In aM•s•lng th• Va￿ ol h•rltag• ass•ts. (Iv) Expl•ln th• r•uon why tt Is nol practlcabl• to oblaln a vakjatlon of 16.9 Flv• y•ar summary of h•rftage a8•ets traMactlon8 2015 2013 2012 Purchas•8 Group A Group 8 Group C Othor Donatlon8 Group A Group 8 Group C Total addltlons Charg• for Impalffl￿nt Group A Group 8 Group C Other Total charg• for Impa1rn￿nt Dlsposals Group A- carylng an￿nI Group 8- carrying alT￿nI Group C Other Totsl dlspos CC17a (Ey£41) 25 2711 or2022 Sgctlon C Notos to the accounts cont Not• 17 Inv•stm•nt ass•ts Pl••s• G¢)mpl•l• thls no* K th• Gh•rtty I￿* •ny knv••tm•nt 17.1 Flx•d assets InvMtrn•nts (pl•aM provld• for •aGh Glu• of Inv••lm•nt) C••h A e•8h Lhknd Social Tolal Carylng (fak) vakne at begw)nkw ol Add: additK)ns tD nv•stsnanl8 durvvJ L•ss: dlspos* at f￿ry￿1g va L•s•: Impalrn*nts d: R•tswrnal of Inyalrni•nts Aldl(d•duct): transfor MI(￿1> in th Addl(d•dud): nel gal￿{￿83) on revaluatK>n CarytrYJ (fatr) v8kn 8t ONY CA y88r l•aM •p•clfy addltloft• mukkng froffl •cqul•ftloTrs through busln•u con*lnthM, If any. Pl••M not• that F•k V•lu• In thls conl•xt Is th• amount ft>r whlch an asset could be •x¢h•ng•d betvn•n knowleg•ble and wl#ng p•rths In an arni* l•nglh tr•nucllon. For traded securl(*es. the f•lr value is the v•lv• ol th• *•cu￿ quotsd on th• London Slo¢k Exch•nge D•ty Offlclal Llsl or •quivalenL For other •u•ts whw• th•rn ts no nMrt•t on • tr•d•d rna￿￿ It l• th• trust•u' ￿ v•lu•rs' best •sflmat• off•tr v•1 172 Pl••s• provld• • br•￿down of Inv•stm•nts shown •bov• •gr••lng wlth th• b•lanc• sh••t row B04 dlff•r•nll•tlng b•tw••n thom h•ld at f•lr VI￿• and thos• h•ld at cost l•ss Impalrm•nL Anatysls of Inv•stm•nts F•lr valu• at ￿•r •rKI Cost hpA Impalmmbni Cash IY c••h •qulvJl•nts Llstod Inv•sim•nts knv•stnwnt Pro￿rtI•• Soclal InvMtsTr•nts CXh•r Inv•stm•nts Total Grand total (Falr al y••r •nd+Co•t l•u Inwlmwnt) 17.311 your charlty holds InvMtment prop•rtles, pl•a•• comfft the followlng nol•: O) Explaln th• m•thod• and 85gnlllcant a•sumptlon• In d•t•rnilnkng th• lalr vakm of Inv•stm•nt prop•rty h•ld by th• charlty 01) Nam• or Ind•p•nd•nt valu•r, If applleabb•, and r•l•vant qu•llfkallon• 011) Provld• d•tals of any rnstrf¢dons on th• abllty to r•alkn• In￿Stm•nt prop•rty or on th• r•mlttanc• (rf Incom• or dlspos•l proc••ds Ov) Explaln any contrKtual oblgadons for the purchau. con•tructlon or d•￿k1Pm•nI of Inv•stm•nl property w for I•￿1￿, nwlnt•nanc• or •nhanc•m•nts 2711(Y2022 CC178 IExL•l) 17A Pl•M• provld• a br•akdown of curr•nt ass•t Inv•sbThnts. K appllcabl•, agr••lng wlth th• balanc• •h••L An•￿19 of Gurr•nt a•g•t Inv•*tmonts Thi• Cash or ca•h •qulv*l•nts Ust•d Inb•strn•nts th￿trI￿nt prop•th• Soclal In￿•b￿nts (Xher ITr￿￿￿¢nts Total 17.5 Guarnntg Pl•as• provld• d•talls and rnnt of any guarnnt•• mad• to or on b•haK of a thlrd p*ty Nam of th• •ntlty or •nthl•8 b•n•fittkng from Iho8• guarnnt••• Pkn•s• expl•ln how lh• warnnt•• fvrth•r• lh• chaTIty's alm8 17.6 Conc•ulonary loans D•scrl>Uon Th1• y••r£ Last y••r £ knount of concu•lonary lo•n• m•d• {Multy• )an8 m•d• may b• dls¢lo8•d In aggr•g•t• wovld•d th•t •uch •ggr•g•don do•x not obAW• •WIknt Total Th1• y•ar £ L*•t y•ar £ •ggr•gafv WDvld•d th•t 8￿fv •9g•wiion do•s not Total T•rnw and coThdttlon• •9 Int•r••t rat•. ••curtty pro￿d•d Valu• of any conc•s•lonvy lo•n• whlch h•v• b••n cornn￿ bul not tak•n up at th• r•porllrbg d•t• Amounts payabl• wtthln 1 y•ar Arnounts payabl• aft•r mor• than 1 y•ar An￿Unts f•¢•lvabl• wlthln 1 y••r Amounts r•c•lvabl• aft•r rnor• than 1 y•ar 17.7 Addmonal InfOrm￿on Pl•a•• provkl• 1rrforn￿lQn about th• 8lgnlfic•Thc• of Inv•stThnts to th• ch•rW• Ilnanclal p￿lIk)n or p•rfornwc• •g. t•rnM and condltlon8 of loan• or th• us• of h•dglng to rnanaA• Ilnanclal rfs For all Investments m•aBur•d at fatr valu•. th• basls for d•tOm￿nIng th• valu•, Includkng any sumptk>ns •PplI￿ w￿n uslng a v•lu•llon t•chnlqu•. Wh•r• a ch•rtty ha• provlded Ilnancl•l •M•ts lorni of s•curlty. th• ￿Try1Th9 arnount of th• flnancl•l asmt pl•dg•d a• s•curfty and th• t•rn and condltlons rnlatlng to Its pl•dg•. CC17• IEx(¥l) 27 2711012022 Section C Notes to the accounts (cont) Note 18 Stocks Please complete this note If the charity holds any stock items 18.1 Please stste the carrying amount of stock and work In progress analysed between activities. Stock Donated goods Work In progross For distribution For resale For distribution For resale Charltable actlvltles: Openlng Added In poriod Expensed in period Impalrnd Closlng Other tradlng activities: Opening Added In perfod Expensed In perfod Impalred Closing Other: Opening Added In perfod Expensed in perfod Impalred Closlng Totsl thls year Total previous year 18.2 Please speclfy the carrylng amount of any stocks pledged as securlty for liabilities CC17a (Excel) 28 2711012022 Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete this note rf the charity has any debtors or prepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 279 72 913 1,192 798 870 Total Please complete 19.2 where a materlal debtor Is recoverable more than a year after the reportlng date. 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) Thls year Last year Trade debtors Prepayments and accrued income Other debtors Total CC17a (Excel) 29 2711012022 Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note rf the charlty has any crnditors or accnials. 20.1 Analysis of creditors Amounts falling due within one year This year Last year Amounts falling due after more than one year Thls year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments recelved on account for contracts or performance4elated grants Accruals and deferred Income Taxatlon and social security Other creditors 397 945 1,223 1,800 1,800 2,700 4,500 Total 20.2 Deferred income Please complete this note M the charlty has deferred income. Please explain the reasons why income Is defefftbd. lovement In deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period 381 381 381 381 CC17a (Excel) 30 2711012022 Section C Notes to the accounts cont) Note 21 Provisions for liabilities and charges Please complete this note rfyou have included in charity expenditure any provisions. A pmvislon is made when the charlty has a Ilability of uncertain timlng or amount. 21.1 Please provide: a brlef description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an Indication of the uncertainties about the amount or timing of those outflows; and - the amount of any oxpected relmbursement, statlng the amount of any asset that has been recognlsed for that expected relmbursement. 21.2 Movements In recognlsod provlslons and fundlng commltment durlng the perlod Thls year Last year Balance at the start of the reporting period Amounts added In current perlod Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period 21.3 For any funding commltrnent that Is not recognised as a liability or provlslon, provide detalls of commitment made, the time frame of that commitment, any perf0nnanco￿oIated conditions and detalls of how the commitment wlll be funded (wlth contracts for capital expenditure separately identlfled). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely tlmlng of that expendlture. CC17a (Excel) 31 2711012022 Section C Notes to the accounts (cont) Not• 22 Other disclo8urns for debtors. crndltorn and other baslc financial instruments 22.1 Plus• provld• Informatlon about th• significance of financial instruments (eg. debtors. ¢r•dttors. Inv••trn•nts •tc) to th• charltys flnanclal posttlon or wrfOrnian￿. for •xampl•, the tern￿ and condltlons of loans or th• use of hodglng to rnanag• financial ris 22.2 If th• charity has provid•d financial a•s•ts form of s•curlty, th• carrylng amount of th• flnanclal a888ts pledg•d as securlty and th• t•nns and conftlons r•lat•d to Its pl•dg• shoukl b• glv•n h•r•. CC17a (Excel) 32 2711 or2022 Section C Notes to the accounts (cont) Note 23 Contingent liabilltles and contingent assets 23.1 Contingent liabilities Where the charlty has contingent liabililities. please complete the following sectlon unless the possibility of their existence is remote. Descriptlon of item Includlng its legal nature. Please describe any security provided in connection to the Estlmate of financial effect 23.2 Contlngent assets Where the charity has contingent assets, please complete the following section when their existence is probable Descri tlon of item Estimate of financlal effect 23.4 Other disclosures for contingont assets andlor liabilltles Please provide the following information where practicable: Explain any uncertainties relating to the amount or tlming of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures. ploaso state this fact CC17a (Excel) 33 2711012022 Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This ￿Or Last y•ar Short t•rni cash Inveslments (less than 3 months maturity date) Short tarni d•poslt• Cash at bank and on hand Oth•r Total 28,871 29,799 28,871 29. 99 CC17a (Exc41) 2711 or2022 Section C Notes to the accounts (cont) Note 25 Fair value of assets and liabllltles 25.1 Please provide detsils of the charity's exposure to credlt rlsk (the rlsk of incurring a loss due to a debtor not paying what Is owed) , Ilquldity rlsk (the risk of not being able to meet short temi flnanclal demands) and market risk (the rlsk that the value of an Investment will fall duo to changes In the market) arising from financial instruments to which the charlty Is exposed at the end of the reporting period and explain how the charity manages those risks. At December 2021 the charity had minimal exposure to credit risk with debtors for hall hire standing at £279. The charity does not hold investments or financial instruments. 25.2 Please glve dotslls of the amount of change In tho falr value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at falr value through the SOFA that is attributable to changes in credit risk. NIA CC17a (Excel) 35 2711012022 Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made CC17a (Excel) 36 2711012022 11111111111 11111111111 11111111111 1111111111 11111111111 O qj 1111111111 11111111111 111111111111 111111111111 llllllllllllllll 111. 11111111111 111 Section C Notes to the accounts (cont) Note 27 Charlty funds (cont) 27.3 Transfers between funds Reason for transfer and where endowment is converted to income, le al power for Its conversion In November 2021 the sum of £474 was transferred from unrestricted funds to restricte funds New Hall & Equipment to support the purchase of additional staging units. In October 2021 the sum of £7,676 was transferred from the Lottery Building Capability restricted fund to the New Hall & Equipment restricted fund with approval of the lottery to contribute towards the capital cost of installing a battery storage system to store electricity generated by the solar pv panels. Amount Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds 27.4 Desi nated funds Planned use Pur ose of the desi nation Amount CC17a (Excel) 39 2711012022 Section C Notes to the accounts Icont) Not• 28 Trnn•actlon• wlth trust•￿ and r•lat•d p•rth8 tt th• charfty has •ny tr•ns•¢Oons r•knd parV•s (oth•r than th• trust•• •xp•ns•s •xplaln•d In guldanc• not•s) d•talls of such transathins should b• wovld•d kn thls nol•. lth•r• •rn no trnns•cdons to r•w¢ pkn•s• •nl•r "TnM- kn th• box Of "Fals•" If Ih•f• ar• tr•n8•ckn8 lo r•port 28.1 Tru•t•• r•mun•rallon and b•n•fil• Non• of th• tr￿l•rf hav• b••n paid any r•nwnwthi or rK•lv•d any oth•r b•n•fft• from an •fflpknymnt wlth th•lr chartty or • r•lthd •nthy (Tru• or Fd••) TRUE r•munwatlon or oth•r b•n•ffts p•ld to a trwl•e ty th• cli¥lty or any Insrftudon or cofflpany C￿neCted *ith IL ounts p•ld or b•n•frt valu• L•9•1 wthor*y {•q P•n8lon TOTAL ••ol •x gr•d• p•ym•nf has b••n mad• * a trusl••. vld• •n •xpl•n•tlon ol the n•wrn of Ih paym•nL 28.2 Trust•••' •xp•nM• M th• ch•rlty pa￿ trUSt•os •xpons•s for thetr dud•s, d•t•H• of such tr•nsKdons should b• VDVId￿ In thls no•& ff th•rn arn no trnnMcdon• lo rnpoi¢ •ntsr Yni•" In th• box b&l>w. M thern ar• trans•ctlons to rnport ph•A• No tr4*t•• •xp•nM• h•v• b••n Incun•d Irru• or F•l••) TRUE Thh y•ar Last y•w Sub8l•tsnc• Acc¢rnod•tlofi Oth•r (pl•u• •p•ch*): TOTAL •xp•nM• or who had •xp•n•rt p•ld by th• chwty 28.3 TrarMactlon(s) wlth r•lat•d partl Ph•g• qlY• d•tslls of•ny trans•¢kn und•rt•kM by (or on I￿aN00 th• chvlty In whkh • p•ty m•iwl•l Iniv•s¢ includlng wh•r• funds hav• b••n h•A1 •s •g•n¢ fof rnl•(•d p•rU•s. ff Ihw• arn no such trnnsa¢tkn& pts•s• Th•rn hav• b••n no rnl•t•d party hn••ctlon• kn th• reP￿Ing (rn￿ or Fd••) F￿SE Nwn• of th• tNst•• R•l•tlonship to Ghw*y D•scrfOlon of th• tran￿￿{•) Amount B•l•nc• at lod •nd Provlslon lor b•d d•blS at P•flod •nd hlason WI111M￿ Ltd Acompany ntrow by John MaMn, Mason Mll•rn oYld•d • loan at £9.000 to th• chartty 2019 to •nabl• surfa¢h)g al the park •dJ•c•nl to th• hall l*nd. P•rt 2020 and 2021 The bon 16 knt8r•si tr08, rwyabb ov•r S y•8rs by of £1,8CMJ repayments ol Cor1rt￿ by Lyiwj Par*h CO￿(& I￿¥>9 condlrfms Inclth any g•curlty and th• nthr• of ￿ypaYM•nt (coMknOon) lo b• WDvld•d In s•lrf•m•nL 27nor2022 CC178 (Excdj Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there Is insufficient room here, please add a separate sheet. CC17a (Excel) 41 2711012022