2021-12-31-accounts - Ripley Village Hall

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for the period

From 01.01.2021 Period start date To 31.12.2021 Period end date

Charity name: Ripley Village Hall

Charity registration number: 1162816

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The objects of the CIO are to establish and run a village hall and to promote for the benefit of the inhabitants of the Parish of Ripley and the neighbourhood thereof, including the area known as Sendmarsh (hereinafter called "the area of benefit"), without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	As the result of Covid the Hall was closed in March 2020 and not reopened. The Hall was demolished in June 2021 at the start of the building of phase 1 of the building project. This part of the project was funded by the grant from Ripley Parish Council. Building of phase 1 continued during 2021. We continue to have the support from our community and in early 2022 we are looking forward to opening Phase 1 and starting Phase 2 once funds have been secured for this.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	All Trustees have had sight of the document issued by the Charity Commission on public benefit as part of their approval of this Trustees Annual Report

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

SORP reference Para 1.38 Policy on grant making

Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	2021 has been a year of reflection as the Hall has been closed. This time has allowed the Trustees to explore more funding applications and apply for grants to complete the funding of phase 2. The Trustees have reviewed leases granted to users of the site and relevant policies and procedures in order to maintain their relevance. Close working relationships continue with Ripley Parish Council and community groups. Our Trustee Group remains robust and consistent and will provide good expertise for the management of the rebuilding project.

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


Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance	Para 1.41

against objectives Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Charity started the year £87.4k in combined bank balances and finished the year with £326.3k. Expenditure was considerably higher this year due to the building of the project. Operating income was significantly reduced. Total income for the year was £622k due mainly to the receipt of grants from Guildford Borough Council and Ripley Parish Council. As the income in this year exceeded £250,000 the financial statements for the year have been produced on an Accrual rather than a Receipts and Payments basis. The relevant expenditure on the building has been capitalised.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Reserve Policy remains unchanged from 2019 to preserve a working fund in the current account that will be kept under review.
Amount of reserves held	Para 1.22	£696,645
Reasons for holding zero reserves	Para 1.22	n.a.
Details of fund materially in deficit	Para 1.24	n.a.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	No Uncertainties

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

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

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Trustees are selected in accordance with the Constitution as representative of local groups, allowing for at least 3 of these charity trustees and up to 13 as a maximum number of Trustees, in total. There can also be 2 individual co-opted trustees.

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

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

Reference and Administrative details

Charity name	Ripley Village Hall CIO
Other name the charity uses
Registered charity number	1162816
Charity’s principal address	Ripley Village Hall High Street, Ripley Surrey GU23 6AF

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
Gillian Haig-Brown	Chair		Local Optical Committee
Suzannah Powell- Cullingford	Secretary		Parish Council
Derek Austin
Julie Brown			Over 60’s
Christopher Holyoak
John Slatford		Until June 2021	HistorySociety
Vernon Woods			Bonfire Committee

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

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets None held in this capacity

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

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Gillian E Haig-Brown
	Chair
	28.3.22
	28.3.22

Riply Village hall	Riply Village hall	Riply Village hall	Charity No (if any)	1162816
Annualaccountsforthe period
Period start date	01/01/2021	To	Period end date	31/12/2021

Section A Statement of financial activities

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
560	-	-	560	2,015
8,021	-	-	8,021	7,090
2,250	-	-	2,250	3,481
7	-		7	32
611,186	-	-	611,186	45,000
-	-	-	-	-
622,023	-	-	622,023	57,618

-	-	-	-	-
11,208	798	-	12,006	19,484
	-	-	-	-
-	-	-	-	-
11,208	798	-	12,006	19,484

610,815	798 -	-	610,017	38,134
-	-	-	-	-
610,815	798 -	-	610,017	38,134
-	-	-	-	-
200	200 -	-	-	-

-	-	-	-	-
-	-	-	-	-
611,015	998 -	-	610,017	38,134

85,630	1,810	-	87,440	47,747
696,645	812	-	697,456	85,881

Section B Balance sheet

Unrestricte d funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
372,595	-	-	372,595	-
-	-	-	-	-
-	-	-	-	-
372,595	-	-	372,595	-

-	-	-	-	-
750	-	-	750	700
-	-	-	-	-
325,449	812	-	326,261	87,440
326,199	812	-	327,011	88,140

-	-	-	-	-

326,199	812	-	327,011	88,140

698,793	812	-	699,605	88,140

660	1,489	-	2,149	2,258
-	-	-	-	-

698,134	- 677	-	697,456	85,881

-			-	-
	812	-	812	1,810
696,645			696,645	84,071
			-
696,645	812	-	697,456	85,881

Signature		Print Name		Date of approval dd/mm/yyy y
		GE Haig-Brown		28.3.22

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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 • and with ü 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 • and with ü 102)

and with the Charities Act 2011.

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 support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going 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.

Not applicable

Not applicable Not applicable

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 }.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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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 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
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p p g g y are recognised as income earned from the provision of goods and services as income from charitable activities.

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	Yes No N/a
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ue tract.
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Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria claims are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.

Investment gains and losses 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.

Support costs have been allocated between governance costs and other support. Governance and support costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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.

Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance conditions 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. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised.

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.

The charity has creditors which are measured at settlement amounts less any trade Creditors discounts

A liability is measured on recognition at its historical cost and then subsequently measured Provisions for liabilities at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph Basic financial instruments 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.4 ASSETS

Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets 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 9.5 They are valued at cost. Heritage assets 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 9.6.1.4.

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 Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress 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.

			Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors			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.
			The charity has has investments which it holds for resale or pending their sale and cash and cash
Current	asset	investments	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.


Yes No N/a
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Section C Notes to the accounts (cont)

Note 3 Analysis of income

Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Hall rental Other Total TobyCottage Other Total Interest income Dividend income Rental and leasingincome Other Total Grants for Rebuild Project 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: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item 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 andgifts	560			560	2,015
	Gift Aid					-
	Legacies					-
	General grants provided by government/other charities				-
	Membership subscriptions and sponsorships which are in substance donations				-
	Donatedgoods,facilities and services				-	-
	Other				-	1,131
	Total	560	-	-	560	3,146

		-	-	-	-	-
	Hall rental	8,021	-	-	8,021	7,090
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	8,021	-	-	8,021	7,090

		-	-	-	-	-
	TobyCottage	2,250	-	-	2,250	2,350
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	2,250	-	-	2,250	2,350

	Interest income	7	-	-	7	32
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	7	-	-	7	32

	Grants for Rebuild Project	611,186	-	-	611,186	45,000
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	611,186	-	-	611,186	45,000

	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	-	-	-	-	-

		622,023	-	-	622,023	57,618

All income in the prior year was unrestricted except for: (please provide description and amounts)		Deposits taken£1,131 for hall hire

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CC17a (EX1) 3010312022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-
Staging fundraising events	-	-	-	-
Fudraising agents	-	-	-	-
Operating charity shops	-	-	-	-
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:	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-
Expenditure on charitable activities:
General overheads	11,208	798	-	12,006	19,484	-	-
	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
Total expenditure on charitable activities	11,208	798	-	12,006	19,484	-	-
Separate material item of expense
Rebuild costs		-	-	-	-	-	-
	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-
	11,208	798	-	12,006	19,484	-	-

Other information:

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Analysis of expenditure on charitable activities

	This year	This year	This year	This year	Last year	Last year	Last year
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs
	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-

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Total funds £

19,484 - - - 19,484

- - - - 19,484

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Total last year £ - - - -

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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 £
	540	540
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 11 Paid employees

The charity did not have any employees

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CC17a (Excell 3010312022

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

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £
-	-	-	-
372,595	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
372,595	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

-	-	-	-
372,595	-	-	-

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14.4 Impairment

None

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

None

Last year: 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: This year 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

This year £ (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 "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 ple of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

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Total £ - 372,595 - - - 372,595

SL or RB - - - - - -

372,595

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Last year -

Last year £ - -

ease indicate the rate deduction.

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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 £
	-	-
	750.0	700.0
	-	-
	750.0	700.0

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 £
	-	-
	-	-
	-	-
	-	-
	-	-

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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

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falli more than
This year £	Last year £	This year £
-	-	-
-	-	-
660	55	-
-	-	-
-	-	-
-	-	-
1,489	2,203	-
2,149	2,258	-

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ng due after one year Last year £ - - - - - - - -

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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 £
	-	-
	-	-
	326,261	87,440
	-	-
	326,261	87,440

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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 explaine transactions should be provided in this note. If there are no transactions to report, please enter are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an em with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of remuneration or other benefits paid to a trustee by the charity or any institution or company con

----- Start of picture text -----
Amounts p
Remuneration Pension
Name of trustee Legal authority (eg order, contribution
governing document)
£ £
- -
- -
- -
- -
----- End of picture text -----

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.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an em with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of remuneration or other benefits paid to a trustee by the charity or any institution or company con

Amounts p

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Name of trustee	Remuneration	Pension contribution
	£	£
	-	-
	-	-
	-	-
	-	-
*Where an ex gratia payment has been made to a trustee, provide* *an explanation of the nature of the payment.* *Please give details of why remuneration or other employment* *benefits were paid.*

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions sh there are no transactions to report, please enter “True” in the box below. If there are transactions

No trustee expenses have been incurred (True or False)

This £ TOTAL

Type of expenses reimbursed 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

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Please give details of any transaction undertaken by (or on behalf of) the charity in which a relate including where funds have been held as agent for related parties. If there are no such transactio provided.

This year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end
			£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Last year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end
			£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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t)

ed in guidance notes) details of such “True” in the box or "False" if there

mployment TRUE

f, and legal authority for, any nnected with it.

----- Start of picture text -----
paid or benefit value
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £ £
-
- -
- - -
- - -
- - -
----- End of picture text -----

----- Start of picture text -----
paid or benefit value
----- End of picture text -----

----- Start of picture text -----
TRUE
mployment
----- End of picture text -----

f, and legal authority for, any nnected with it.

paid or benefit value

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Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£
-	-	-
-	-	-
-	-	-
-	-	-

hould be provided in this note. If s to report, please enter "False".

	*TRUE*

year	Last year
£	£
-	-
-	-
-	-
-	-
-	-
-	-

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ed party has a material interest, ons, please enter 'true' in the box

----- Start of picture text -----
TRUE
Amounts
written off
Provision for bad debts
during
at period end
reporting
period
£ £
----- End of picture text -----

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----- Start of picture text -----
TRUE
Amounts
written off
Provision for bad debts
during
at period end
reporting
period
£ £
----- End of picture text -----

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Independent Examination Notes Ripley Village Hall Year Ending 31[st] December 2021

Direction 1: Check whether the charity is eligible to have an independent examination The examiner must check to see if the charity is permitted to have an independent examination or whether it is required to have an audit by charity or company law or for any other reason. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts.

The charity is registered at the charities commission as a CIO under the number 1162816, the objects of the CIO are to establish and run a village hall and to promote for the benefit of the inhabitants of the parish of Ripley and the neighbourhood thereof, including the area known as Sendmarsh ("area of benefit") without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants. It is a CIO – Foundation registered on the 24[th] July 2015.

It is managed by 7 trustees.

Key Stats Gross assets £326,261 (2020: £87,415) (2019: £47,722) (2018: £46,747) (2017: £29,662) Net Assets £326,261 (2020: £87,415) (2019: £47,722) (2018: £46,747) (2017: £29,662) Income £622,023 (2020: £57,618) (2019: £68,050) (2018: £59,982) (2017: £50,235) Expenditure £383,201 (2020: £17,925) (2019: £67,897) (2018: £45,023) (2017: £55,147)

A charity is required to have an audit for financial years ending on or after 31 March 2015 if either its gross income exceeds £1m, or its gross income exceeds £250,000 and the gross assets (not net assets) exceeds £3.26m.

If the gross income for the year is £25,000 or less, an independent examination is not required, but the trustees may decide to have one if they wish.

If the gross income of the charity exceeds £250,000, then only persons who are members of one of the listed bodies can undertake the examination

If the charity is not a charitable company (a charitable company incorporated under company law) then receipts and payments accounts may be prepared provided that the gross income is £250,000 or less and accruals accounts are not required by the charity’s governing document, a condition of funding, or for any other reason. If the receipts and payments option is not available or has not been taken then accruals accounts must be prepared following the applicable SORP.

Independent examination eligible by member of a professional body. The Trustees have not requested an audit. Mulberry & Co are registered statutory auditors and members of the ACCA.

Conclusion:

Independent examination eligible – as income below £1m and assets below £3.26m. Receipts and Payments may be used with independent examination

Conclusion: Independent examination eligible – Accruals basis

Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination.

The examiner must not be influenced, or perceived to be influenced, by either close personal relationship with the trustees of the charity, being a major donor or having control or significant influence over a major funder to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the examination in a wholly objective manner.

There are no known conflicts or related party transactions.

There are no conflicts of interest and no associations that prevent us from undertaking this assignment.

Direction 3: Record your independent examination.

The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)

Work undertaken:

Workings completed to check accounts with accounting records, bank statements.
Review of underlying Xero data.
All information required for examination was available within the accounting records. No need to seek additional information.

Working papers are kept in the client folder electronically and backed up to our main cloud server. All access is via password.

Engagement letters issued May 2018.

There were no errors that required adjustment within the accounts.

The accounts did not contain large numbers of adjusting entries

Conclusion:

Our workings and conclusion contained in this report are supported by working papers held on file.

Direction 4: Plan the independent examination.

In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review:

the charity’s constitution
the way the organisation is controlled and managed
whether action has been taken on any previous recommendations for improvement
the accounting records and systems
the charity’s structure, its funds and how fund balances changed in the year
the charity’s activities in the year and spending and the financial risks the charity faces

Research carried out to understand the objectives of the charity, reviewed Trustees’ Annual Return and information contained on the Charities Commission website. There has been no change in the nature and scope of the charities activities in the year under review.

Ripley Village Hall provides a village hall for hire.

During the year the Charity continued to fundraise for the new village hall and has now started this project.

The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken.

Conclusion:

My opinion is that inherent risk of error or misstatement is low.

Direction 5: Check that accounting records are kept to the required standard.

The examiner must ensure that accounting records have been kept in compliance with the relevant legislative requirements.

Accounting records are kept on computerised bookkeeping package, Xero.

The accounting records are easy to follow and are up to date, there is evidence of bank reconciliations being carried out.

The charity has circa 1000 transactions per annum.

There is no evidence to suggest the xerol files are not in compliance with any legislative requirements. Indeed, the small number of physical transactions lend itself to a simple transparent style of reporting. We would not recommend any change.

Conclusion:

My opinion is that the charity is keeping the correct records for a charity of this size.

Direction 6: Check that the accounts are consistent with the accounting records. The examiner must compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records.

Income resources – £622,022 (2020: 57,618) - this comprises in the main (£611k) grant income from Ripley Parish Council. No change in nature of income year on year, but a significant loss in income due to COVID as many events have been cancelled.
Resources Expanded – £383,202 (2020: £17,925) – Costs are proportionate to the grant income and show that the Village Hall project is progressing.
Bank & Investment Balances £326,261 (2020: £87,440) – I have verified the year end bank reconciliation.

Conclusion: Balances on the accounts are reconcilable to the underlying records

Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts.

The examiner must check that the trustees have considered if there were any related party transactions in the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice (SORP) in the notes to the accounts.

No related party transactions in evidence, other than grants from the Parish Council – there is cross over between the trustees and the councillors. However, the council has robust processes in place to ensure all grants are approved by full council. I am under no doubt that the grants have been properly agreed and paid over.

Direction 8

Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts.

The examiner must:

check whether the separate funds of the charity have been correctly accounted for and reported correctly in the accounts
check the reasonableness of any significant estimates or judgments that have been made in preparing the accounts
where accruals accounts are prepared, check that the accounting policies adopted are consistent with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and are appropriate to the activities of the charity

Brought forward balances

Brought forward balances only consist of the bank and reserves. Brought forward balances on these accounts in the account summary agree to the closing balances in the comparative figures.

Balance Sheet Items & Reconciliations

Cash Account – Cash balance has not changed year on year and does not appear to have been used at all.
Current Account – Agrees to bank statement
Deposit Account – It agrees to the schedule and bank statement
Development Account. It agrees to the schedule and bank statement

Conclusion: the balance sheet items are correct as they appear in the account summary.

Income

All income accounts agree to the relevant schedules.
Fundraising development – all the receipts into the development account have been included here, including bank interest.

Expenses

All expense accounts agree to the relevant schedules
Expenditure is reduced this year due to restricted trading caused by COVID.

Conclusion: I&E account balances are sound.

Direction: 9 Direction 9

The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts.

Where accruals accounts are prepared, the examiner must ensure that the disclosures about going concern required by the applicable Statement of Recommended Practice (SORP) are made and that the trustees’ assessment of going concern is reasonable given the available information. In particular the examiner must check if any material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern are disclosed in the notes to the accounts.

Where either receipts and payments or accruals accounts are prepared, the examiner must consider whether the trustees have assessed what invoices, bills and commitments remain outstanding at the end of the reporting period and whether the trustees have identified if they can settle these as and when they fall due.

The charity is a going concern.

Direction 10 Check the form and content of the accounts.

The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must:

where receipts and payments accounts have been prepared check that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified; or
where accruals accounts are prepared check that they comply with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) and the applicable accounting standard; and
if the charity is a company, check that the accounts also comply with the applicable company law requirements.

Accounts report content and form checked example reports on the charity commission website. No reason to believe the accounts have not been prepared in accordance the required guidelines

Direction 11 Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence.

The examiner must carefully consider if, during the course of their examination, items were found that were material to the accounts which need further explanation or supporting evidence. If the examiner is concerned that the charity’s accounts could be materially misstated then the examiner must undertake sufficient additional work to be satisfied that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner’s report.

Following the analytical review, there are no items that we consider require further explanation or evidence.

Direction 12 Compare the trustees’ annual report with the accounts. The examiner must compare any narrative information or figures in the trustees’ annual report with the accounts in order to identify any material inconsistency between the trustees’ annual report and the accounts

If your charity’s income is under £500,000 (and providing it doesn’t have assets worth more than £3.26million), prepare a simple report including:

your charity’s name, registration number, address and trustee names
its structure and details of how it is managed, including how it recruits trustees
its activities and objectives in the year
its achievements and performance, including reporting on its public benefit
a financial review including any debts and details of your reserves policy (if applicable)
details of any funds held as a custodian trustee
You can put more detail into your trustees’ annual report if you want to. You only have to send a copy to the commission with your annual return if your income is more than £25,000. But you need to send the commission a copy if it asks for it.

Direction 13 Write and sign the independent examination report.

The examiner must review the conclusions from their independent examination and then prepare and sign their independent examiner’s report. The content of their report must cover all the matters required by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or in this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.

No cause for concern during the examination, nothing has come to my attention. No inconsistencies arose between accounts and the records.

Independent Examiner’s Report to the trustees of Ripley Village Hall

I report on the accounts of the Trust for the year ended 31[st] December 2021.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act 2011
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:
a. to keep accounting records in accordance with section 130 of the 2011 Act and
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
c. have not been met or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Mark Mulberry BA (Hons) FCCA CTA

Mulberry & Co Registered Auditors and Tax Advisors 9 Pound Lane Godalming Surrey, GU7 1BX