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2021-12-31-accounts

Cherhill Village Hall

Registered Charity Number 1164373

Trustees' Annual Report and Accounts for the Year Ended 31 December 2021

Cherhill Village Hall, The Street, Cherhill, Calne, Wiltshire, SN11 8XP Cherhill Village Hall is a Registered Charity in England and Wales Charity no. 1164373

Cherhill Village Hall

Trustees Annual Report and Accounts 2021

Contents

Trustees Annual Report 2021 ........................................................................................................................... 3
Introduction ................................................................................................................................................... 3
Objectives and Activities ............................................................................................................................... 3
Achievements and Performance ................................................................................................................... 3
Financial Review ........................................................................................................................................... 4
Structure, Governance and Management ..................................................................................................... 4
Reference and Administrative Details ........................................................................................................... 5
Declarations .................................................................................................................................................. 5
Independent Examiner's Report ....................................................................................................................... 6
Statement of Financial Activities ....................................................................................................................... 7
Balance Sheet .................................................................................................................................................. 8
Notes to the Accounts ...................................................................................................................................... 9
1.
Accounting Policies............................................................................................................................... 9
2.
Analysis of Income.............................................................................................................................. 11
3.
Analysis of Expenditure ...................................................................................................................... 12
4.
Tangible Fixed Assets ........................................................................................................................ 13
5.
Debtors ............................................................................................................................................... 13
6.
Creditors and Liabilities ...................................................................................................................... 13
7.
Funds .................................................................................................................................................. 13

Page 2 of 13

Cherhill Village Hall

Trustees Annual Report 2021

Introduction

The Trustees present their annual report and accounts covering the year ended 31[st] December 2021 together with the report of the Independent Examiner.

Objectives and Activities

Purpose

The main purpose of the Charity is the provision and maintenance of a Village Hall for recreational, social and educational activities for the benefit of the inhabitants of Cherhill and surrounding community.

Activities

The Village Hall premises are available for anyone to hire for recreational and leisure activities, classes, meetings or other functions. In addition, events are held every year that are open to the community.

The facilities are maintained so that activities and events can be carried out efficiently in a safe environment.

Cherhill Village Hall is now over 40 years old and an opportunity arose for building a new Village Hall which would better meet modern day uses. A Steering Group was formed of Trustees and other local residents to take the plan forward and reports regularly to the CIO Trustees.

Public Benefit

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit. Village Hall activities and public meetings including the Annual General Meeting are widely publicised throughout the Village to encourage participation.

Achievements and Performance

The Coronavirus (Covid-19) pandemic and subsequent Government regulations have again had a major impact during 2021.

The Hall was temporarily closed during the first five months of the year. During this period further risk assessments and control measures were implemented to provide a ‘Covid secure environment’. These allowed the staged re-opening of the Hall from June in compliance with the regulations at the time. Bookings, however, were slow to pick up owing to ongoing anxieties regarding the virus and summer holidays.

Bookings recovered from September with the Hall being used virtually every day during the rest of the year. Primary use was by local groups for a variety of activities including Toddler Groups, Scout Groups, Gardening Club, Women’s Institute, Theatre Group, Art Classes, Exercise Classes, Yoga, and the Parish Council. The Theatre Group presented a programme of light-hearted sketches and plays. A fund-raising auction was held with the proceeds split between the Hall and "Young lives Verses Cancer". The Hall was also used for craft workshops and a Christmas Fair open to the community as well as several private functions including children’s parties.

The opportunity was taken during the temporary closure to carry out refurbishment of the car park and surrounding walls. Routine maintenance items have been conducted throughout the year to ensure a safe and comfortable environment for all Hall users. New folding chairs have been purchased to provide increased seating that is easy to clean and Covid secure.

The New Village Hall Project is in its fund-raising phase following the successful outcome of the Community Right to Build Order (CRtBO) referendum and subsequent granting of planning permission. Although contact has been made with several potential grant funding bodies, the process is still temporarily stalled owing to their funding priorities towards Covid-19 related projects.

Page 3 of 13

Cherhill Village Hall

Trustees Annual Report 2021

Financial Review

The Charity had a surplus of income over expenditure of £13020 for the unrestricted (general) funds used for the operation of the Village Hall and furtherance of the Charities objectives.

The closure of the hall meant that there was no rental income for five months. Some of the income from regular users for the latter part of the year will not be realised until next year. Hall hire income is thus down at £2273. The Charity received Government Covid-19 Business Support Grants of £16731.

Hall running costs such as cleaning, waste collection and electricity were comparable to 2020 owing to similar closure periods. Refurbishment of the car park and surrounding walls represents the major expenditure at £1119. Heating oil at £1094 was a significant expenditure but is a function of the batch nature of the supply.

Expenditure for the New Village Hall Project was dominated by the legal costs for acquisition of the land at £2860. This was covered by grants obtained in previous years. The fund-raising auction raised a net £619 each for the project and "Young lives Verses Cancer".

Policy on Reserves

The Trustees aim to maintain unrestricted funds, which are free reserves of the Charity, to a level that equates to approximately 6 months unrestricted expenditure (excluding fundraising costs and depreciation). This will provide sufficient funds to cover management, administration, support costs and any emergencies that may arise from time to time.

Major refurbishment work which may arise from time to time more than cash reserves will be funded through specific fundraising and grant applications and managed through restricted funds.

Going concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Structure, Governance and Management

Governing Document

Cherhill Village Hall is registered with the Charity Commission as a Charitable Incorporated Organisation (CIO), Registered Number 1164373. The Charity is governed by the Constitution of Cherhill Village Hall CIO.

Trustee Selection

The Charity Trustees are elected at an annual general meeting at which all residents of Cherhill Village of 18 years and upward are entitled to attend and vote in accordance with the constitution. In the event of a casual vacancy among elected Charity Trustees, the Charity Trustees may appoint a person who is willing to act as a Charity Trustee until the following annual general meeting.

Organisational Structure

The Charity is managed by elected Trustees who meet at least 6 times a year to make decisions by way of a simple majority. Constitutional changes or voluntary winding up or dissolution of the charity require a 75% majority. Only the Trustees have voting rights concerning the management of the CIO.

Risk Management

The Village Hall Trustees have considered and regularly review the range of general risks that might threaten the continuing functioning of the Hall. Adequate insurance for public liability, fire and theft for the hall and personal accident is in place. Specific fire risk, Covid and general health and safety risk assessments have been completed. The Trustees consider that the most likely risks can be managed with existing policies and arrangements.

Page 4 of 13

Cherhill Village Hall

Trustees Annual Report 2021

Reference and Administrative Details

Charity name Cherhill Village Hall Registered charity number 1164373 Charity’s principal address Cherhill Village Hall, The Street, Cherhill, Calne, Wiltshire, SN11 8XP

Trustees

Richard Carter Chairperson Alan Moore Vice Chairperson David Cracknell Treasurer Maggie Moore Booking Clerk Robert Deacon Assistant Treasurer Nathan Bliss David Grafton Keri Lynch Sharon Simmons Nick White Adrian Wright

Declarations

The Trustees declare that they have approved the Trustees’ Annual Report above. Signed on behalf of the Charity’s Trustees

Richard Carter Chairperson Trustee

David Cracknell Treasurer Trustee

Page 5 of 13

Cherhill Village Hall

Independent Examiner's Report For the Year Ended 31 December 2021

Independent Examiner's Report to the Trustees of Cherhill Village Hall

I report on the financial statements of the Charity for the year ended 31 December 2021 which are set out on pages 7 to 13.

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 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with 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 the 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 statement below.

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rachel Harries

Honeycroft House Maiden Lane Cherhill Calne SN11 8UZ

Date

Page 6 of 13

Cherhill Village Hall

Statement of Financial Activities for the Year Ended 31 December 2021

Incoming Resources (Note 2)
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Resources expended (Note3)
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
17,637
2,273
2,695
-
22,605
-
9,584
2
9,586
13,020
-
13,020
44,180
57,200		 Restricted
Funds
£
-
-
1,353
-
1,353
734
2,946
-
3,680
(2,327)
-
(2,327)
32,522
30,196		 Total
Funds
2021
£
17,637
2,273
4,049
-
23,958
734
12,530
2
13,266
10,693
-
10,693
76,702
87,395		 Total
Funds
2020
£
15,086
4,767
1,703
-
21,555
-
13,400
60
13,460
8,095
-
8,095
68,607
76,702

Page 7 of 13

Cherhill Village Hall

Balance Sheet as at 31 December 2021

Fixed assets
Tangible assets
Total fixed assets
Current assets
Debtors and Prepayments
Cash at bank and in hand
Total current assets
Creditors and Liabilities
Creditors
Provision for Liabilities
Total Creditors and Liabilities
Total Net Assets
Funds of the Charity
Unrestricted Funds
Restricted Funds
Total funds		 Unrestricted
Funds
£
35,393
35,393
-
46,083
46,083
-
170
170
81,306
57,200
57,200		 Restricted
Funds
£
-
-
-
6,090
6,090
-
-
-
6,090
30,196
30,196		 Total
Funds
2021
£
35,393
35,393
-
52,173
52,173
-
170
170
87,395
57,200
30,196
87,395		 Total
Funds
2020
£
34,205
34,205
-
42,717
42,717
50
170
220
76,702
44,180
32,522
76,702

The financial statements are signed by the following Trustees on behalf of all the Trustees.

Richard Carter Chairperson Trustee

David Cracknell Treasurer Trustee

Date

Page 8 of 13

Cherhill Village Hall

Notes to the Accounts for the Year Ended 31 December 2021

1. Accounting Policies

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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Charities SORP (FRS 102) including Update Bulletin 1 and with the Charities Act 2011.

The Charity constitutes a public benefit entity as defined by FRS 102.

1.2 Fund Structure

Unrestricted funds are general funds that are available for use at the Trustee's discretion in furtherance of the objectives of the Charity.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

1.3 Income

All income is included in the Statement of Financial Activities (SoFA) when the Charity becomes entitled to the resources; it is probable that the Trustees will receive the resources; and the monetary value can be measured with sufficient reliability.

Income from donations and gifts is included in the statement of financial activities when receivable.

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

1.4 Expenditure

Expenditure is 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.

All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.

Costs of generating funds include costs incurred in attracting income and for joint fundraising events the share of the profit allocated to the other charities.

Charitable activities expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities (Hall Running Costs) and those costs of an indirect nature necessary to support them (Support Costs). Support costs also include all costs involving public accountability of the Charity and its compliance with regulation and good practice.

All resources expended are inclusive of irrecoverable VAT.

Page 9 of 13

Cherhill Village Hall

Notes to the Accounts for the Year Ended 31 December 2021

1.5 Tangible Fixed Assets and Depreciation

All tangible assets costing more than £100 are capitalised.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.

Depreciation is provided on tangible fixed assets so as to write off the cost of the assets over their useful economic life on the following bases:

Fixtures, Furniture and Equipment

15% - on a reducing balance basis

No depreciation in year of purchase

1.6 Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.

1.7 Debtors

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.

1.8 Creditors

Creditors are measured at settlement amounts less any trade discounts.

Page 10 of 13

Cherhill Village Hall

Notes to the Accounts for the Year Ended 31 December 2021

2. Analysis of Income

Donations and Legacies:
Donations and Gifts
100 Club
Other Donations
Grants
Total
Charitable Activities:
Hall Hire
Total
Other Trading Activities:
Fund Raising Events
Auction
Solar Panel Feed in Tariff
Other
Total
Income from investments:
Interest income
Total
TOTAL INCOME
Other information:
Total Funds 2020
Unrestricted Funds Income
Restricted Funds Income		 Unrestricted
Funds
£
786
120
16,731
17,637
2,273
2,273
-
2,694
2
2,695
-
-
22,605
19,055
2,500		 Restricted
Funds
£
-
-
-
-
-
-
1,353
-
-
1,353
-
-
1,353		 Total
Funds
2021
£
786
120
16,731
17,637
2,273
2,273
1,353
2,694
2
4,049
-
-
23,958		 Total
Funds
2020
£
765
20
14,301
15,086
4,767
4,767
-
1,703
-
1,703
-
-
21,555

Page 11 of 13

Cherhill Village Hall

Notes to the Accounts for the Year Ended 31 December 2021

3. Analysis of Expenditure

Fund Raising Costs:
Auction
Total
Charitable Activities Costs:
Hall Running Costs:
Repairs and Maintenance
Water and Sewage Rates
Heating Oil
Electricity
Waste Collection
Cleaning
Depreciation
Sub Total
Support Costs:
Insurance
Broadband/Wi-Fi
Licences and Subscriptions
Legal and Accountancy
Administration/Communication
Sundry Expenses
Surveys
Architect & Consultancy Fees
Sub Total
Total
Other Costs:
Bank Charges
Other Expense
Total
TOTAL EXPENDITURE
Other information:		 Unrestricted
Funds
£
-
-
1,941
577
1,094
303
212
1,886
2,205
8,217
636
382
152
-
85
112
-
-
1,367
9,584
-
2
2
9,586		 Restricted
Funds
£
734
734
-
-
-
-
-
-
-
-
-
-
-
2,860
-
-
-
86
2,946
2,946
-
-
-
3,680		 Total
Funds
2021
£
734
734
1,941
577
1,094
303
212
1,886
2,205
8,217
636
382
152
2,860
85
112
-
86
4,313
12,530
-
2
2
13,266		 Total
Funds
2020
£
-
-
5,211
560
436
508
208
1,389
2,139
10,451
614
399
207
-
206
64
-
1,459
2,949
13,400
60
60
13,460

Fund Raising Costs - Auction 2021

Includes share of the proceeds allocated to the other charities involved in the joint fund-raising event

Total Funds 2020

Unrestricted Funds Expenditure 11,853 Restricted Funds Expenditure 1,607

Page 12 of 13

Cherhill Village Hall

Notes to the Accounts for the Year Ended 31 December 2021

4. Tangible Fixed Assets

Buildings
£
Net Book Value
At 1st January 2021
19,489
Additions
-
Disposals
-
Depreciation
-
At 31st December 2021
19,489
5.
Debtors
Trade debtors
Prepayments and accrued income
Other debtors
Total
6.
Creditors and Liabilities
Trade creditors
Operating Fund
New Village Hall Fund
Provision for liabilities
Hall Key Deposits
Hall Hire Deposits
Total
7.
Funds
Brought
Forward
£
Unrestricted Funds
General Fund
44,180
Restricted Funds
Hall Refurbishment Fund
24,106
New Village Hall Fund
8,416
Total
32,522
Total Funds
76,707
Heating
System
£

84

-

-

13

71
Income
£
22,605
-
1,353
1,353
23,958		 Furniture
/ Fittings
£

14,615

3,392

-

2,192

15,815
Expenditure
9,586
-
3,680





Show
Trophies
£
17
-
-
-
17
2021
£
-
-
-
-
2021
£
-
-
170
-
170
Gains /
(Losses)
13,020
-
(2,327)		 Total
£
34,205
3,392
-
2,205
35,393
2020
£
-
-
-
-
2020
£
-
50
170
-
220
Carried
Forward
57,200
24,106
6,090




3,680 (2,327) 30,196
13,266 10,693 87,395

Page 13 of 13