REGISTERED COMPANY NUMBER: (England and Wales) REGISTERED CHARITY NUMBER: 1169090 

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

## FOR 

BERRYNARBOR MANOR HALL TRUST 

Stevens & Willey Chartered Certified Accountants Grenville House 9 Boutport Street Barnstaple Devon EX31 ITZ 



CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

## BERRYNARBOR MANOR HALL TRUST 

|||Page||
|---|---|---|---|
|Report of the Trustees|I|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet|6|to|7|
|Notes to the Financial Statements|8|to|II|
|DetailedStatementofFinancialActivities|12|to|13|





## BERRYNARBOR MANOR HALL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ofIreland (FRS (02) (effective | January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The objective of the charity is to maintain and present in good order the Berrynarbor Manor Hall for use of the inhabitants of the Parish of Berrynarbor. Without distinction of political. religious or other opinions including use for meetings, entertainments. lectures and classes and for other forms of recreation and leisure-time occupation with the object of improving the conditions of life for the inhabitants. 

## FINANCIAL REVIEW 

## Financial position 

In common with every other organisation the COVID pandemic has impacted hugely on the normal running of the Berrynarbor Manor Hall during the year 

From an operational point of view the initial lockdown affected all users of the facility including the School, Preschool, and all the Community user groups, however in line with later government guidance both school and preschool were able to reopen and revert to normal usage. The community groups in the main took the decision to remain closed for the majority of the period. 

As regards the financial impact of COVID the trust has been fortunate as its regular rental from the School / Preschool / Mens Institute has been maintained but it has not been able to fundraise as it would do normally and has not achieved the anticipated income from the regular user groups. This loss of income has been offset by the receipt of the government Retail, Hospitality and Leisure Grant and the reduction in running costs as a consequence of the partial closure of the Main Hall. In summary Covid has negatively impacted on the ability of the Trust to support the local community in the way it would have wished but due to the receipt of the government grant there has been little impact from a financial point of view. 

## Reserves policy 

The income and property must be applied solely towards the promotion of the objectives and aims of the charity. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

Page | 



## BERRYNARBOR MANOR HALL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Recruitment and appointment of new trustees 

Every charity trustee must be a natural person. A trustee cannot be appointed if they are under the age of 16 years. At least one of the trustees of the CIO must be 18 years of age or over. If there is no trustee aged at least 18 years, the remaining trustees may only act to call a meeting ofthe charity trustees. or appoint a new charity trustee. 

There should not be more that 5 elected trustees, 5 appointed trustees and 3 co-opted trustees.No trustee appointment may be made in excess of this provision. 

Apart from the first charity trustees. every elected trustee must be appointed for a term of 2 years at an annual general meeting. At the first annual general meeting the 4 first charity trustees must retire from office but can stand for re-election. 

Berrynarbor Parish Council, Berrynarbor Parochial Church Council. Berrynarbor Pre-School, Berrynarbor Men's Institute and Berrynarbor Primary School (constituted as the West Berry Federation), known as the appointing bodies, may each appoint one trustee. The person appointed by the appointing bodies do not need to be a member of the appointing body. 

The charity trustees may appoint no more than 3 co-opted trustees to undertake a particular task or who bring a particular skill to the charity trustees. When making such an appointment the charity trustees must record in the minutes the reason for the appointment. Any person appointed will cease to be a trustee at the commencement of the next annual general meeting. 

There must be at least 3 charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting ofthe[charity][trustees,][or][appoint][a] new[charity][trustee.] 

## Decision making 

Any decision can be made either at a meeting of the charity trustees or by resolution in writing or electronic form agreed by all of the charity trustees. 

## Induction and training of new trustees 

The charity will provide to each new trustee on or before their appointment a copy of the current version of the constitution and a copy of the CIO's latest Trustees' annual report and statement of accounts. 

## REFERENCE AND ADMINISTRATIVE DETAILS 

## Registered Company number 

(England and Wales) 

## Registered Charity number 

1169090 

## Registered office 

The Retreat Sterridge Valley Berrynarbor ILFRACOMBE EX34 9TB 

Page 2 



## BERRYNARBOR MANOR HALL TRUST 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 

## Trustees 

Ms K Coppin Mr A Hamilton Mr M Johns Mrs J J Fairchild Mrs C Denham Mrs S Gleeson 

Independent Examiner Stevens & Willey Chartered Certified Accountants Grenville House 9 Boutport Street Barnstaple Devon EX31 1TZ 

Approved by order of the board of trustees on AL ELEY Mrs J J(Sees 

and signed on its behalf by: 

Page 3 



INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERRYNARBOR MANOR HALL TRUST 

Independent examiner's report to the trustees of Berrynarbor Manor Hall Trust (‘the Company’) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021. 

## Responsibilities and basis of report 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). 

Having satisfied myself that the accounts of theCompany[are][not][required][to][be][audited][under][Part][16][of][the] 2006 Act and are eligible for independent examination. | report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. 

## Independent examiner's statement 

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

- l. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or 

- 2. the accounts do not accord with those records: or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination: or 

- 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

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

Nick Beaumont Stevens & Willey Chartered Certified Accountants Grenville House 9 Boutport Street Barnstaple EX31 ITZ 



## BERRYNARBOR WIANOR HALL TRUST 

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 

|||2021|2020|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|INCOME AND ENDOWMENTS FROM||||
|Donations and legacies||12,254|5.863|
|Charitable activities||||
|Manor Hall hire||8,425|17.314|
|Investment income|2|6|39|
|Total||20,685|23,216|
|EXPENDITURE ON||||
|Charitable activities||||
|Manor Hall hire||9,025|37.367|
|NET INCOME/(EXPENDITURE)||11,660|(14,151)|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||11,684|25.835|
|TOTALFUNDSCARRIEDFORWARD||23,344|11.684|



> The notes on page 0 form part ofthese financial statements 

Page 5 



## BERRYNARBOR MANOR HALL TRUST 

BALANCE SHEET 31 MARCH 2021 

|||2021|2020|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|CURRENT ASSETS||||
|Cash at bank||23,884|12.224|
|CREDITORS||||
|Amounts falling due within one year|4|(540)|(540)|
|NETCURRENTASSETS||23,344|11.684|
|TOTAL ASSETS LESS CURRENT||||
|LIABILITIES||23,344|11.684|
|NET ASSETS||23,344|11.684|
|FUNDS|5|||
|Unrestricted funds||23,344|11,684|
|TOTALFUNDS||23,344|11,684|



The charitable company is entitled to exemption from audit under Section 477 ofthe Companies Act 2006 for the year ended 31 March 2021. 

The members have not required the company to obtain an audit ofits financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006. 

## The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes on page 0 form part of these financial statements 

Page 6 

continued... 



## BERRYNARBOR MANOR HALL TRUST 

## BALANCE SHEET - continued 

31 MARCH 2021 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on reesetFe 2O2N........... and were signed on its behalf by: 

MrsJ J Faifchild - Trustee 

A 2 Muth Mr A Hamilton - Trustee 

The notes on page 0 form part of[these][financial][statements] 

Pave 7 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 

## BERRYNARBOR MANOR HALL TRUST 

ile ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charitable company, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)'. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## Income 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Taxation 

The charity is exempt from corporation tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

Page 8 

continued... 



## BERRYNARBOR IWWANOR HALL TRUST 

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021 

2. INVESTMENT INCOME 

||||2021||2020|
|---|---|---|---|---|---|
||||£||£|
|Deposit|account|interest||6|39|



Be TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees’ remuneration or other benefits for the year ended 31 March 202! nor for the vear ended 31 March 2020. 

## Trustees' expenses 

In the year the charity reimbursed expenses of £31 to Mr M Johns. £64 to Mr A Hamilton and £167 to Mrs J Fairchild. 

4, CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 


**----- Start of picture text -----**<br>
5:<br>**----- End of picture text -----**<br>


|||2021|2020|
|---|---|---|---|
|Accruals and deferred income||540|540|
|MOVEMENT IN FUNDS||||
|||Net||
|||movement|At|
||At 1/4/20|in funds|31/3/21|
||f|£|£|
|Unrestricted funds||||
|General fund|11,684|11,660|23,344|
|TOTALFUNDS|11,684|11,660|23,344|



|Net movement in funds, included in the above are as follows:||||
|---|---|---|---|
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|20,685|(9,025)|11,660|
|TOTALFUNDS|20,685|(9,025)|11,660|



Page 9 

continued... 



BERRYNARBOR MANOR HALL TRUST 

## NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021 

## 5. MOVEMENT IN FUNDS - continued 

## Comparatives for movement in funds 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1/4/19|in funds|31/3/20|
||£|£|£|
|Unrestricted funds||||
|General fund|25.835|(14.151)|11.684|
|TOTAL FUNDS|25,835|(14,151)|11.684|
|Comparative net movement in funds. included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|23,216|(37.367)|(14.151)|
|TOTALFUNDS|23,216|(37,367)|(14.151)|



A current year 12 months and prior year [2 months combined position is as follows: 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1/4/19|in funds|31/3/21|
||£|£|£|
|Unrestricted funds||||
|General fund|25,835|(2,491)|23,344|
|TOTALFUNDS|25,835|(2,491)|23,344|



Page 10 

continued... 



BERRYNARBOR MANOR HALL TRUST 

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021 

## 5. MOVEMENT IN FUNDS - continued 

A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|43.901|(46,392)|(2.491)|
|TOTALFUNDS|43.901|(46,392)|(2.491)|



6. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 March 2021. 

Page I] 



## BERRYNARBOR WIANOR HALL TRUST 

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021 

||2021|2020|
|---|---|---|
||£|£|
|INCOME AND ENDOWMENTS|||
|Donations and legacies|||
|Donations|350|863|
|Grants|11,904|5.000|
||12,254|5.863|
|Investment income|||
|Deposit account interest|6|39|
|Charitable activities|||
|Parish room - school|1,440|1.350|
|Manor house - pre-school/MI|5,664|4.55]|
|Main hall - regular hire|1,161|5,404|
|Main hall - ad hoc hire|160|1.901|
|Fund raising|-|4.108|
||8,425|17.314|
|Total incoming resources|20,685|23.216|
|EXPENDITURE|||
|Charitable activities|||
|Insurance|1,465|1,463|
|Utilities|2,480|6,045|
|Sundries|64|1,545|
|Projects|2,284|23,926|
|Maintenance, health and safety|527|2,145|
|Licence fee|152|368|
|Cleaner costs|1.320|1.3206|
|Cleaning supplies|73|15|
||8,365|36,827|
|Support costs|||
|Governance costs|||
|Accountancyandlegalfees|660|540|



This page does not form part of[the][statutory][financial][statements] 

Page 12 



BERRYNARBOR MANOR HALL TRUST 

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 37 MARCH 2021 

Total resources expended Net income/(expenditure) 

|2021|2020|
|---|---|
|£|£|
|9,025|37.367|
|11,660|(14.151)|



This page does not form part of the statutory financial statements 

Page 13 



## THE BERRYNARBOR MANOR HALL TRUST 

## Analysis of Project Expenditure for the Year Ended 31 March 2021 

||31/03/21|31/03/20|
|---|---|---|
||£|£|
|PROJECTS|||
|Windows|1.804|3.484|
|Floor|-|14.475|
|Redecoration|-|2.200|
|Shed|-|2.610|
|Tablecloths|-|Si|
|Heater Guards|-|780|
|Scaffolding|480|-|
||2,284|23.926|