2021-04-30-accounts - The Crispin Hall Trust

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Trustees'	annual report
Independent examiner's report to the trustees
Statement	of financial	activities
Statement	of financial	position
Notes to the financial		statements

Year ended 30	April	2021
					2021		2020
				Unrestncted	Restricted
				funds	funds	Total funds	Total funds
			Note	f	f	f	f
Income and endowments
Donations and legacies			4	172,350	12,140	184,490	29,843
Charitable activities			5	68,334		68,334	113,159
Investment income			6	5		5	10
Other income			7	1,278		1,278
Total income				241,967	12,140	254,107	143,012
Expenditure
Expenditure on charitable		activities	8,9	196,195	8,978	205,173	232,868
Tots I expenditure				196,195	8,978	205,173	232,868
Net (losses)/gains	on investments		13	(597,500)		(597,500)	112,500
Net (expenditure)/income				(551,728)	3,162	(548,566)	22,644
Transfers between	funds			3,882	(3,882)
Net movement in	funds			(547,846)	(720)	(548,566)	22,644
Reconciliation of	funds
Total funds brought	forward			1,483,318	16,938	1,500,256	1,477,612
Total funds carried forward				935,472	16,218	951,690	1,500,256

30April 2021
						2021		2020
					Note		5
Fixed assets
Tangible fixed assets					20		825,354	844,306
Investments					21		115,000	712,500
							940,354	1,556,806
Current assets
Debtors					22	12,591		18,091
Cash at bank and	in	hand				99,781		31,922
						112,372		50,013
Creditors: amounts		falling		due within one year	23	101,036		106,563
Net current assets							11,336	(56,550)
Total assets less	current			liabilities			951,690	1,500,256
Net assets							951,690	1,500,256
Funds ofthe charity
Restricted funds							16,218	16,938
Unrestricted funds:
Revaluation	reserve					(30,013)		(30,013)
Other unrestricted			income funds			965,485		1,513,331
Total unrestricted		funds				935,472		1,483,318
Total charity funds					25		951,690	1,500,256

Donations	and le	gacies
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2021
			E	E	E
Donations
Donations	receivable		2,105		2,105
Grants
Grants receivable			16,750	12,140	28,890
Grants receivable		- government	153,495		153,495
			172,350	12,140	184,490
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			E	E	E
Donations
Donations	receivable		7,060		7,060
Grants
Grants receivable			10,400	1,200	11,600
Grants receivable		- government	11,183		11,183
			28,643	1,200	29,843

Charitable a	ct	ivities
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds f	2021 f	Funds f	2020 f.
Income from	rent and		room hire and
other activities		in main	hall	31,743	31,743	62,345	62,345
Community	centre			3,897	3,897	24,228	24,228
Cafe				25,988	25,988	10,487	10,487
Emporium				6,706	6,706	16,099	16,099
				68,334	68,334	113,159	113,159

6.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2021	Funds	2020
		F	f	f	f
	Bank interest receivable	5	5	10	10
7.	Other income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds f	2021 f	Funds f	2020 f
	Otherincome	1,278	1,278

					Unrestricted	Restricted	Total	Funds
					Funds	Funds		2021
					F	5		8
Rent and room		hire and other activities	in main	hall	63,682	1,677		65,359
Refurbishment		of hall				720		720
Community Cafe Emporium	centre				41,378 64,007 11,403	4,730 991 98		46,108 64,998 11,501
Grants
Support costs					15,725	762		16,487
					196,195	8,978	205,173
					Unrestricted	Restricted	Total Funds
					Funds 6	Funds f		2020 6
Rent and room		hire and other activities	in main	hall	90,396			90,396
Refurbishment		of hall				16,764		16,764
Community Cafe	centre				54,221 28,813			54,221 28,813
Emporium Grants					18,086	1,200		18,086 1,200
Support costs					23,208	180		23,388
					214,724	18,144	232,868

			Activities
			undertaken	Support	Total funds	Total fund
			directly	costs	2021	2020
					5
Rent and room		hire and other activities
in main hall			65,359	5,901	71,260	94,629
Refurbishment		of hall	720		720	16,944
Community Cafe Emporium Grants	centre		46,108 64,998 11,501	1,387 310 281	47,495 65,308 11,782	56,402 29,789 18,154 1,200
Governance	costs			8,608	8,608	15,750
			188,686	16,487	205,173	232,868

					2020
					8
Income from rent	and main hall and other activities
Wages and salaries				28,769	33,650
Social security costs				539	612
Pension costs				1,915	1,926
Other employee benefits				756	252
Rates & water				169	870
Light 8, heat				5,250	4,333
Repairs 8 maintenance				1,107	1,159
Insurance				10,113	10,797
Cleaning and refuse collection				6,061	19,460
Other motor/travel	costs				44
Equipment and computer costs				290
Depreciation				10,368	14,829
Bad debts					1,373
Advertising				22	1,089
Support costs (as per Note 11)				5,901	5,171
Governance costs	(as per Note 11)			4,304	16,030
Total				75,564	111,597
61,989costs were	made from restricted	funds	in the year.
Community Centre
Community centre Wages/salaries	- group expenses			2,698 26,513	15,710 26,513
Social security costs				157	232
Pension costs				1,776	1,909
Rates 8 water				268	346
Light 8 heat				2,850	5,133
Repairs &maintenance				3,861	49
Cleaning & refuse				2,186	95
Motor vehicle expenses				40	2
Equipment and computer costs				349
Depreciation				5,331	4,075
Advertising				79	157
Support costs (as per Note 11)				1,387
Governance costs	(as per Note 11)			2,152	8,015
Total				49,647	62,236
65,180costs were	made from restricted	funds	in the year.
Cafe
Cafe supplies				8,120	4,417
Wages and salaries				47,656	20,012
Employer's NIC				484	694
Pension costs				904	40
Rates &water					582
Light & heat				310	1,117
Repairs 8, maintenance				641
Cleaning and refuse collection				156	152
Other motor/travel	costs				15
Equipment and computer costs				350
Depreciation				5,838	1,440

ended 30April 2021	ended 30April 2021	ended 30April 2021	ended 30April 2021
Other interest payable and similar charges Advertising Support costs (as per Note 11) Governance costs (as per Note 11)					375 164 310 1,614	133 211
Total					66,922	28,813
6991 costs were made	from	restricted	funds	in the year.
Emporium Purchases					202	185
Wages and salaries Employer's NIC Pension costs					8,994 10 663	14,954 178 1,107
Rates &water						122
Repairs & maintenance Depreciation Other interest payable	and	similar charges			97 1,295 169	185 1,018 337
Advertising					70
Support costs (as per Governance costs (as	Note 11) per Note 11)				281 538
Total					12,319	18,086
698costs were made	from	restricted	funds	in the year.
Restricted - Refurbishment		of hall
Wages and salaries Refurbishments						288 12,565
Professional fees					720	1,314
Computer and equipment cost Support costs (as per Note 11)						2,597 180
Total					720	16,944

Analysis	ofgove	rnance and s	upport costs
		Letting out
		of rooms
		and main	Community
		hall f	Centre f	Cafe 6	Emporium 6	Tota I 2021	Total 2020 6
Premises		441				441	376
Communications
and lT							985
General	office	5,460	1,387	310	281	7,438	6,277
Governance
costs		4,304	2,152	1,614	538	8,608	15,750
		10,205	3,539	1,924	819	16,487	23,388

Analysis of gr	ants
					2021		2020
					F.		f
Grants to institutions
Grant payments	to the Covid Support Group						1,200
Total grants							1,200
As detailed in	Note 4, F1,200 was received		by the trust on behalf of		the Covid Support		Group in
the prior year and was subsequently		paid over to the		trust.
Net losses/gains on investments
		Unrestricted		Total Funds	Unrestricted	Total Funds
			Funds f	2021 f	Funds f		2020 f
(Losses)/gains assets	on other investment		(597,500)	(597,500)	112,500		112,500

Netincome	is stated after charging/(crediting):
		2021	2020
Depreciation	oftangible fixed assets	22,834	21,363

The total staff costs and	benefits for the reporti	ng period are analysed as fo	llows:
		2021	2020
Wages and salaries Social security costs Employer contributions to pension Other employee benefits	plans	111,932 1,190 5,258 756	95,417 1,716 4,984 252
		119,136	102,369

Tangible fixed assets
	Land and	Fixtures and
	buildings f	fittings F	Equipment 6	Total 6
Cost
At 1 May 2020 Additions	815,000	59,444 2,630	15,529 1,252	889,973 3,882
At 30April 2021	815,000	62,074	16,781	893,855
Depreciation At 1 May 2020 Charge for the year	32,600 16,300	6,677 4,051	6,390 2,483	45,667 22,834
At 30April 2021	48,900	10,728	8,873	68,501
Carrying amount At 30April 2021	766,100	51,346	7,908	825,354
At 30 April 2020	782,400	52,767	9,139	844,306

under the	historical cost model are as fol	lows:
			Property
		Freehold	improve-
		property 6	ments 6	Total 6
At 30April 2021 Aggregate cost Aggregate depreciation		826,983	32,265 (16,807)	859,248 (16,807)
Carrying	value	826,983	15,458	842,441
At 30 April 2020 Aggregate cost Aggregate depreciation		826,983	32,265 (15,993)	859,248 (15,993)
Carrying	value	826,983	16,272	843,255

Investments
	Other
	investments
Cost or valuation
At 1 May 2020 Fair value movement	712,500 (597,500)
At 30 April 2021	115,000
Impairment
At 1 May 2020 and 30 April 2021
Carrying amount At 30 April 2021	115,000
At 30 April 2020	712,500

Debtors
			2021	2020 f
Trade debtors			4,170	2,802
Prepayments Other debtors	and accrued income		2,375 6,046	2,106 13,183
			12,591	18,091
Creditors: amounts		falling due within one year
			2021	2020
			6	6
Trade creditors			1,300	1,451
Accruals and	deferred	income	20,892	16,909
Social security	and other taxes		697	567
Other creditors			2,147	1,636
Loan			76,000	86,000
			101,036	106,563

Unrestricted	funds
		At				Gains and	At 30Apr
		1 May 2020 6	Income 6	Expenditure 6	Transfers 6	losses 6	2021 6
General funds		1,507,481	241,232	(194,942)	3,882	(597,500)	960,153
Revaluation
reserve		(30,013)					(30,013)
Designated	Fund
- Community
Centre- Social
Club		793	535	(1,064)			264
Designated	Fund
- Community
Centre - Sunday lunch		1,660	200	(189)			1,671
Designated	Fund
- Community
Centre-
Breakfast Club		3,397					3,397
		1,483,318	241,967	(196,195)	3,882	(597,500)	935,472
		At				Gains and	At
		1 May 2019	Income	Expenditure	Transfers	losses	30Apr 2020
		6	6		6	F	E
General funds		1,459,609	130,112	(204,974)	10,234	112,500	1,507,481
Revaluation
reserve		(30,013)					(30,013)
Designated	Fund
- Community
Centre- Social
Club		3,632	2,828	(5,667)			793
Designated	Fund
- Community
Centre - Sunday lunch		268	4,205	(2,813)			1,660
Designated	Fund
- Community
Centre - Breakfast
Club			4,667	(1,270)			3,397
		1,433,496	141,812	(214,724)	10,234	112,500	1,483,318

donated to year end.	the Alf	re	d Gillett trust	in 2016.T	his has been p	aid to the A	lfred Gillett tr	ust	after the
Restricted	funds
			At				Gains and	At 30Apr
		1	May 2020 f	Income 6	Expenditure f	Transfers 8	losses		2021
Restricted	Fund-
Refurbishment of
Hall			16,938		(720)				18,218
Restricted	Fund-
Clark Foundation				4,800	(4,200)	(600)
Restricted	Fund-
Lottery
Community	Fund			7,340	(4,058)	(3,282)
Covid Support
grant
			16,938	12,140	(8,978)	(3,882)			16,218
			At				Gains and		At
		1 May 2019 F		Income 8	Expenditure f	Transfers 8	losses 30 8		Apr 2020 8
Restricted	Fund-
Refurbishment of
Hall			44,116		(16,944)	(10,234)			16,938
Restricted	Fund-
Clark Foundation
Restricted	Fund-
Lottery
Community	Fund
Covid Support
grant				1,200	(1,200)
			44,116	1,200	(18,144)	(10,234)	—		16,938