| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 6 |
| Statement of financial activities | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 9 |
| Reference and administrative | details | |
|---|---|---|
| Registered charity name | The Crispin Hall Trust | |
| Charity registration number | 1170107 | |
| Principal office | 83 High Street | |
| Street | ||
| Somerset | ||
| BA16 DEZ | ||
| The trustees | Mr RB Clark | |
| Mr M Lovell | ||
| Mr J B Clark | ||
| Mr WR Clark | (Chair) | |
| Ms E Leyshon | (Appointed 11 June 2021) | |
| Ms JM Howard | (Appointed 27 August 2021) |
| Bankers | National Westminster Bank Pie |
|---|---|
| 7 High Street | |
| Wells, BAS 2AD | |
| Handelsbanken | |
| 66 Queen Square | |
| Bristol, BS1 4JP | |
| Solicitors | Lancaster Parr |
| Pear Tree House | |
| Wanstrow | |
| Somerset, BA4 4TF | |
| Independent examiner | Mr D C Winter ACA |
| Chalmers HB Limited | |
| Chartered Accountants | |
| 20 Chamberlain Street | |
| Wells, BAS 2PF |
| 2022 Un restricted Restricted funds funds Note £ £ Income and endowments Donations and legacies 4 61,015 1,473 Charitable activities 5 147,877 Investment income 6 Other income 7 Total income 208,892 1,473 Expenditure Expenditure on charitable activities 8,9 254,886 6,539 Total expenditure 254,886 6,539 Net gains/(losses) on investments 12 325,000 Net income/(expenditure) 279,006 (5,050) Transfers between funds 953 (953) Net movement in funds 279,959 (6,019) Reconciliation of funds Total funds brought forward 935,472 16,218 Total funds carried forward 1,215,431 10,199 |
Total funds £ 62,488 147,877 210,365 |
2021 Total funds £ 184,490 68,334 5 1,278 254,107 |
|---|---|---|
| 261,425 261,425 325,000 273,940 273,940 951,690 1,225,630 |
205,173 205,173 |
|
| (597,500) (548,566) |
||
| (548,566) 1,500,256 951,690 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible fixed assets | 18 | 803,926 | 825,354 | ||
| Investments | 19 | 440,000 | 115,000 | ||
| 1,243;926 | 940,354 | ||||
| Current assets | |||||
| Debtors | 20 | 6,980 | 12,591 | ||
| Cash at bank and in hand | 70,676 | 99,781 | |||
| 77,656 | 112,372 | ||||
| Creditors: amounts falling due within one year | 21 | 95,952 | 101,036 | ||
| Net current liabilities | (18,296) | 11,336 | |||
| Total assets less current liabilities | 1,225,630 | 951,690 | |||
| Net assets | 1,225,630 | 951,690 | |||
| Funds of the charity | |||||
| Restricted funds | 10,199 | 16,218 | |||
| Unrestricted funds: | |||||
| Revaluation reserve | (30,013) | (30,013) | |||
| Other unrestricted income funds | 1,245,444 | 965,485 | |||
| Total unrestricted funds | 1,215,431 | 935,472 | |||
| Total charity funds | 23 | 1,225,630 | 951,690 |
| Freehold property | 2% on a straight line basis |
|---|---|
| Fixtures and Fittings | 15% on a straight line basis |
| Equipment | 20% on a straight line basis |
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations receivable | 5,063 | 5,063 | |
| Grants | |||
| Grants receivable | 16,070 | 1,473 | 17,543 |
| Grants receivable - government | 39,882 | 39,882 | |
| 61,015 | 1,473 | 62,488 | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| 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 |
| Charitable activities | ||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Income from rent and room hire and | ||||
| other activities in main hall | 48,275 | 48,275 | 31,743 | 31,743 |
| Community centre | 21,154 | 21,154 | 3,897 | 3,897 |
| Cate | 71,268 | 71,268 | 25,988 | 25,988 |
| Emporium | 7,180 | 7,180 | 6,706 | 6,706 |
| 147,877 | 147,877 | 68,334 | 68,334 |
| 6. Investment income |
|
|---|---|
| UnrestrictedTotal Funds Unrestricted Funds 2022 Funds £ £ £ Bank interest receivable 5 7. Other income UnrestrictedTotal Funds Un restricted Funds 2022 Funds £ £ £ Other income 1,278 8. Expenditure on charitable activities by fund type Un restricted Restricted Funds Funds £ £ Rent and room hire and other activities in main hall 68,879 Refurbishment of hall 6,019 Community centre 60,074 520 Cafe 92,463 Emporium 11,011 Grants 7,059 Support costs 15,400 -- 254,886 6,539 Unrestricted Restricted Funds Funds £ £ Rent and room hire and other activities in main hall 63,682 1,677 Refurbishment of hall 720 Community centre 41,378 4,730 Cafe 64,007 991 Emporium 11,403 98 Grants Support costs 15,725 762 196,195 8,978 |
Total Funds 2021 £ 5 Total Funds 2021 £ 1,278 Total Funds 2022 £ 68,879 6,019 60,594 92,463 11,011 7,059 15,400 |
261,425 |
|
Total Funds 2021 £ 65,359 720 46,108 64,998 11,501 16,487 205,173 |
| Activities | |||||
|---|---|---|---|---|---|
| undertaken | Grant funding | Support | Total funds | Total fund | |
| directly | of activities |
costs | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Rent and room hire and | |||||
| other activities in main | |||||
| hall | 68,879 | 5,553 | 74,432 | 71,260 | |
| Refurbishment of hall | 6,019 | 6,019 | 720 | ||
| Community centre | 60,594 | 1,893 | 62,487 | 47,495 | |
| Cafe | 92,463 | 487 | 92,950 | 65,308 | |
| Emporium | 11,011 | 32 | 11,043 | 11,782 | |
| Grants | 7,059 | 7,059 | |||
| Governance costs | 7,435 | 7,435 | 8,608 | ||
| 238,966 | 7,059 |
15,400 | 261,425 | 205,173 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income from rent and main hall and other activities | ||
| War;Jes anEI salaries | 28,851 | 28,769 |
| Social security costs | 626 | 539 |
| Pension costs | 2,039 | 1,915 |
| Other employee benefits | 756 | |
| Rates & water | 1,970 | 169 |
| Light & heat | 5,653 | 5,250 |
| Repairs & maintenance | 1,107 | |
| Insurance | 9,140 | 10,113 |
| Cleaning and refuse collection | 9,672 | 6,061 |
| Professional fees | 632 | |
| Equipment and computer costs | 290 | |
| Depreciation | 10,296 | 10,368 |
| Advertising | 22 | |
| Support costs (as per Note 10) | 5,553 | 5,901 |
| Governance costs ( as per Note 10) | 3,717 | 4,304 |
| -- | ||
| Total | 78,149 | 75,564 |
| £1,989 costs were made from restricted funds in the prior year. | ||
| Community Centre | ||
| Community centre - group expenses | 11,492 | 2,698 |
| Wages/salaries | 29,225 | 26,513 |
| Social security costs | 588 | 157 |
| Pension costs | 2,242 | 1,776 |
| Rates & water | 659 | 268 |
| Light & heat | 3,511 | 2,850 |
| Repairs & maintenance | 3,861 | |
| Cleaning & refuse | 6,666 | 2,186 |
| Motor vehicle expenses | 40 | 40 |
| Legal and professional fees | 232 | |
| Equipment and computer costs | 259 | 349 |
| Depreciation | 5,486 | 5,331 |
| Advertising | 194 | 79 |
| Support costs (as per Note 11) | 1,893 | 1,387 |
| Governance costs (as per Note 11) | 1,859 | 2,152 |
| Total | 64,346 | 49,647 |
| £520 costs were made from restricted funds in the year (2021: £5,180) | ||
| Cafe | ||
| Cafe supplies | 25,477 | 8,120 |
| Wages and salaries | 54,637 | 47,656 |
| Social security costs | 1,133 | 484 |
| Pension costs | 1,007 | 904 |
| Rates & water | 326 | |
| Light & heat | 2,234 | 310 |
| Repairs & maintenance | 641 | |
| Cleaning and refuse collection | 156 | 156 |
| Equipment and computer costs | 105 | 350 |
| Depreciation | 5,812 | 5,838 |
| Other interest payable and similar charges | 1,054 | 375 |
|---|---|---|
| Advertising | 522 | 164 |
| Support costs (as per Note 11) | 487 | 310 |
| Governance costs ( as per Note 11) | 1,394 | 1,614 |
| Total | 94,344 | 66,922 |
| £991 costs were made from restricted funds in the prior year. | ||
| Emporium | ||
| Purchases | 202 | |
| Wages and salaries | 8,455 | 8,994 |
| Social security costs | 174 | 10 |
| Pension costs | 647 | 663 |
| Rates & water | 35 | |
| Repairs & maintenance | 97 | |
| Depreciation | 1,287 | 1,295 |
| Other interest payable and similar charges | 254 | 169 |
| Advertising | 159 | 70 |
| Support costs (as per Note 11) | 32 | 281 |
| Governance costs (as per Note 11) | 465 | 538 |
| Total | 11,508 | 12,319 |
| £98 costs were made from restricted funds in the prior year. | ||
| Restricted - Refurbishment of hall | ||
| Refurbishments | 6,019 | |
| Professional fees | 720 | |
| Total | 6,019 | 720 |
| Letting out | ||||||
|---|---|---|---|---|---|---|
| of rooms | ||||||
| and main | Community | |||||
| hall | Centre | Cafe | Emporium | Total 2022 | Total 2021 | |
| £ | £ | £ | £ | £ | £ | |
| Premises | 216 | 10 | 226 | 441 | ||
| General office | 5,337 | 1,893 | 477 | 32 | 7,739 | 7,438 |
| Governance | ||||||
| costs | 3,717 | 1,859 | 1,394 | 465 | 7,435 | 8,608 |
| -- | -- | |||||
| 9,270 | 3,752 | 1,881 | 497 | 15,400 | 16,487 |
| Governance costs are analysed as follows: | ||
|---|---|---|
| Governance costs | ||
| 2022 | 2021 | |
| £ | £ | |
| Accountancy and management service charge | 863 | 2,132 |
| Legal and professional | 4,635 | 5,067 |
| Independent examination | 1,796 | 1,365 |
| Other finance costs | 141 | 45 |
| Total | 7,435 | 8,609 |
| Net gains/(losses) on investments | ||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Un restricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| £ | £ | £ | £ | |
| Gains/(losses) on other investment | ||||
| assets | 325,000 | 325,000 | (597,500) | (597,500) |
| Net income/(expenditure) is stated after charging/(crediting): | |||
|---|---|---|---|
| 2022 | 2021 | ||
| £ | £ | ||
| Depreciation of tangible fixed assets | 22,881 | 22,832 | |
| 14. | Independent examination fees | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 1,794 | 1,364 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 121,168 | 111,932 |
| Social security costs | 2,521 | 1,190 |
| Employer contributions to pension plans | 5,935 | 5,258 |
| Other employee benefits | 756 | |
| 129,624 | 119,136 |
| Land and Fixtures and buildings fittings Equipment £ £ £ Cost At 1 May 2021 815,000 62,074 16,781 Additions 1,453 At 30 April 2022 815,000 62,074 18,234 Depreciation At 1 May 2021 48,900 10,728 8,873 Charge for the year 16,300 4,051 2,530 At 30 April 2022 65,200 14,779 11,403 Carrying amount At 30 April 2022 749,800 47,295 6,831 At 30 April 2021 766,100 51,346 7,908 |
Total £ 893,855 1,453 895,308 |
Total £ 893,855 1,453 895,308 |
|---|---|---|
| 68,501 22,881 91,382 |
||
| 803,926 | ||
| 825,354 |
| 19. Freehold Property property improvements At 30 April 2022 Aggregate cost Aggregate depreciation Carrying value At 30 April 2021 Aggregate cost Aggregate depreciation Carrying value Investments £ 826,983 826,983 826,983 -- 826,983 £ 32,265 (17,620) 14,645 32,265 (16,807) 15,458 |
Total £ 859,248 (17,620) -- 841,628 |
|---|---|
| 859,248 (16,807) |
|
| 842,441 | |
| Investments | |
|---|---|
| Other | |
| investments | |
| £ | |
| Cost or valuation | |
| At 1 May 2021 | 115,000 |
| Additions | |
| Fair value movements | 325,000 |
| At 30 April 2022 | 440,000 |
| Impairment | |
| At 1 May 2021 and 30 April 2022 | |
| Carrying amount | |
| At 30 April 2022 | 440,000 |
| At 30 April 2021 | 115,000 |
| Debtors | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Trade debtors | 4,119 | 4,170 |
| Prepayments and accrued income | 2,861 | 2,375 |
| Other debtors | 6,046 | |
| 6,980 | 12,591 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 4,997 | 1,300 |
| Accruals and deferred income | 14,113 | 20,892 |
| Social security and other taxes | 697 | |
| Other creditors | 842 | 2,147 |
| Loan | 76,000 | 76,000 |
| 95,952 | 101,036 |
| Unrestricted funds | |||
|---|---|---|---|
| At 1 May 2021 £ General funds 960,153 Revaluation reserve (30,013) Designated Fund - Community Centre- Social Club 264 Designated Fund - Community Centre - Sunday lunch 1,671 Designated Fund - Community Centre - Breakfast Club 3,397 Designated Fund - Street Parish Council -- 935,472 At 1 May 2020 £ General funds 1,507,481 Revaluation reserve (30,013) Designated Fund - Community Centre- Social Club 793 Designated Fund - Community Centre - Sunday lunch 1,660 Designated Fund - Community Centre - Breakfast Club 3,397 Designated Fund - Street Parish Council 1,483,318 |
Income Expenditure Transfers £ £ £ 194,216 (240,111) 953 4,929 (4,799) 1,227 (1,456) 8,520 (8,520) 208,892 (254,886) 953 Income Expenditure Transfers £ £ £ 241,232 (194,942) 3,882 535 (1,064) 200 (189) 241,967 (196,195) 3,882 |
Gains and losses £ 325,000 |
At 30 Apr 2022 £ 1,240,211 (30,013) 394 1,442 3,397 |
| 325,000 Gains and losses £ (597,500) (597,500) |
1,215,431 | ||
| At 30 Apr 2021 £ 960,153 (30,013) 264 1,671 3,397 935,472 |
| Restricted funds | ||||||
|---|---|---|---|---|---|---|
| At | Gains and | At 30 Apr | ||||
| 1 May 2021 | Income | Expenditure | Transfers | losses | 2022 | |
| £ | £ | £ | £ | £ | £ | |
| Restricted Fund - | ||||||
| Refurbishment of | ||||||
| Hall | 16,218 | (6,019) | 10,199 | |||
| Restricted Fund - | ||||||
| Clark Foundation | ||||||
| Restricted Fund - | ||||||
| Lottery | ||||||
| Community Fund | ||||||
| Restricted Fund- | ||||||
| Somerset | ||||||
| Community Fund | 300 | (300) | ||||
| Restricted Fund- | ||||||
| Smart | ||||||
| Communities | ||||||
| Food Resilience | ||||||
| Fund | 1,173 | (220) |
(953) | |||
| 16,218 | 1,473 | (6,539) |
(953) | 10,199 | ||
| At | Gains and | At 30 Apr | ||||
| 1 May 2020 | Income | Expenditure | Transfers | losses | 2021 | |
| £ | £ | £ | £ | £ | £ | |
| Restricted Fund - | ||||||
| Refurbishment of | ||||||
| Hall | 16,938 | (720) | 16,218 | |||
| Restricted Fund - | ||||||
| Clark Foundation | 4,800 | (4,200) | (600) | |||
| Restricted Fund - | ||||||
| Lottery | ||||||
| Community Fund | 7,340 | (4,058) |
(3,282) | |||
| Restricted Fund- | ||||||
| Somerset | ||||||
| Community Fund | ||||||
| Restricted Fund- | ||||||
| Smart | ||||||
| Communities | ||||||
| Food Resilience | ||||||
| Fund | ||||||
| 16,938 | 12,140 | (8,978) |
(3,882) | 16,218 |
| Tangible fixed assets Investments Current assets Creditors less than 1 year Net assets Tangible fixed assets Investments Current assets Creditors less than 1 year Net assets Unrestricted Restricted Funds Funds £ £ 803,926 440,000 67,457 10,199 (95,952) 1,215,431 10,199 Unrestricted Restricted Funds Funds £ £ 825,354 115,000 96,154 16,218 (101,036) -- 935,472 16,218 |
Total Funds 2022 £ 803,926 440,000 77,656 (95,952) 1,225,630 Total Funds 2021 £ 825,354 115,000 112,372 (101,036) |
|---|---|
951,690 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Financial assets measured at fair value through income and expenditure | ||
| Financial assets measured at fair value through income and | ||
| expenditure | 440,000 | 115,000 |